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SEGMENT AND REGIONAL SALES INFORMATION
 3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
Eastman's products and operations are managed and reported in four operating segments: Advanced Materials ("AM"), Additives & Functional Products ("AFP"), Chemical Intermediates ("CI"), and Fibers. The economic factors that impact the nature, amount, timing, and uncertainty of revenue and cash flows vary among the Company's operating segments and the geographical regions in which they operate. This operating segment structure is used by the Chief Operating Decision Maker ("CODM"), who has been determined to be the Chief Executive Officer, to make key operating decisions and assess performance of the Company. The CODM evaluates segment operating performance, and makes resource allocation and performance evaluation decisions, based on Adjusted EBIT, defined as the GAAP measure earnings before interest and taxes ("EBIT"), adjusted for non-core, unusual, or non-recurring items. These adjustments allow the CODM to evaluate segment operating performance excluding the effect of transactions, costs, and losses or gains that do not directly result from Eastman's normal, or "core", business and operations, or are otherwise of an unusual or non-recurring nature. For disaggregation of revenue by major product lines and regions for each operating segment, see Note 20, "Segment and Regional Sales Information", to the consolidated financial statements in Part II, Item 8 of the Company's 2025 Annual Report on Form 10-K. For additional financial and product information for each operating segment, see Part I, Item 1, "Business - Business Segments", in the Company's 2025 Annual Report on Form 10-K.
First Quarter 2026
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$715 $739 $495 $225 $2,174 
Cost of sales557 536 480 161 1,734 
Selling, general and administrative expenses71 50 28 15 164 
Other segment items (1)
18 11 5 4 38 
Adjusted EBIT
69 142 (18)45 238 
Reconciliation of segment Adjusted EBIT to consolidated "Earnings before income taxes" ("EBT"):
Other adjusted EBIT (2)
(38)
Non-core items impacting EBIT
Cost of sales impact from restructuring activities (3)
(3)
Asset impairments, restructuring, and other charges, net (3)
(9)
Net interest expense(52)
Consolidated EBT$136 
First Quarter 2026
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibers
Total Operating Segments
Other
Total Consolidated
Depreciation and amortization expense$52 $36 $25 $16 $129 $2 $131 
Capital expenditures55 16 17 7 95 8 103 
(1)Other segment items for each reportable segment includes research and development ("R&D") expenses, other components of post-employment (benefit) cost, net and other (income) charges, net.
(2)Other is not considered an operating segment. Other includes sales and costs from growth initiatives and businesses, R&D costs, pension and other postretirement benefit plans income (expense), net, and other income (charges), net that are not identifiable to an operating segment.
(3)See Note 11, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items.
First Quarter 2025
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$719 $733 $545 $288 $2,285 
Cost of sales511 526 492 176 1,705 
Selling, general and administrative expenses69 51 28 19 167 
Other segment items (1)
23 15 6 5 49 
Adjusted EBIT116 141 19 88 364 
Reconciliation of segment Adjusted EBIT to consolidated EBT:
Other adjusted EBIT (2)
(53)
Non-core items impacting EBIT
Asset impairments, restructuring, and other charges, net (3)
(9)
Net interest expense(49)
Consolidated EBT$253 
First Quarter 2025
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating SegmentsOtherTotal Consolidated
Depreciation and amortization expense$50 $35 $24 $16 $125 $1 $126 
Capital expenditures97 15 19 8 139 8 147 
(1)Other segment items for each reportable segment includes R&D expenses, other components of post-employment (benefit) cost, net and other (income) charges, net.
(2)Other is not considered an operating segment. Other includes sales and costs from growth initiatives and businesses, R&D costs, pension and other postretirement benefit plans income (expense), net, and other income (charges), net that are not identifiable to an operating segment.
(3)See Note 11, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items.


(Dollars in millions)First Quarter
Sales by Segment20262025
Advanced Materials$715 $719 
Additives & Functional Products739 733 
Chemical Intermediates495 545 
Fibers225 288 
Total Sales by Operating Segment2,174 2,285 
Other3 5 
Total Sales$2,177 $2,290 
(Dollars in millions)March 31, 2026December 31, 2025
Assets by Segment (1)
Advanced Materials$5,783 $5,705 
Additives & Functional Products
4,748 4,668 
Chemical Intermediates
1,731 1,646 
Fibers1,027 1,020 
Total Assets by Operating Segment13,289 13,039 
Corporate Assets1,933 1,820 
Total Assets$15,222 $14,859 
(1)Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets.