July 28 (Reuters) - Dow Chemical (NYSE:DOW) Co's DOW.N quarterly profit nearly tripled, helped by a gain related to the restructuring of the Dow Corning joint venture.
Dow said in December it would assume full control of Dow Corning, its venture with Gorilla glass maker Corning Inc GLW.N .
Net income attributable to shareholders rose to $3.12 billion, or $2.61 per share, in the second quarter ended June 30 from $1.14 billion, or 97 cents per share, a year earlier.
However, sales fell 7.4 percent to $11.95 billion.