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SEGMENT AND REGIONAL SALES INFORMATION
 6 Months Ended
Jun. 30, 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.
Second Quarter 2026
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$817 $807 $643 $243 $2,510 
Cost of sales616 594 549 185 1,944 
Selling, general and administrative expenses74 50 30 19 173 
Other segment items (1)
18 12 6 3 39 
Adjusted EBIT
109 151 58 36 354 
Reconciliation of segment Adjusted EBIT to consolidated "Earnings before income taxes" ("EBT"):
"Other" adjusted EBIT (2)
(34)
Non-core items impacting EBIT
Asset impairments, restructuring, and other charges, net (3)
(1)
Environmental and other costs (4)
(8)
Net interest expense(55)
Consolidated EBT$256 
Second Quarter 2026
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibers
Total Operating Segments
Other
Total Consolidated
Depreciation and amortization expense$55 $37 $25 $15 $132 $— $132 
Capital expenditures59 18 9 10 96 4 100 
(1)Other segment items for each reportable segment included 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" included 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.
(4)Environmental and other costs from previously divested or non-operational sites and product lines, which included associated gains and losses.
Second Quarter 2025
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$777 $769 $463 $274 $2,283 
Cost of sales568 558 465 174 1,765 
Selling, general and administrative expenses64 43 21 16 144 
Other segment items (1)
24 15 7 3 49 
Adjusted EBIT121 153 (30)81 325 
Reconciliation of segment Adjusted EBIT to consolidated EBT:
"Other" adjusted EBIT (2)
(50)
Non-core items impacting EBIT
Asset impairments, restructuring, and other charges, net (3)
(13)
Environmental and other costs (4)
(40)
Net interest expense(53)
Consolidated EBT$169 
Second Quarter 2025
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating SegmentsOtherTotal Consolidated
Depreciation and amortization expense$51 $36 $24 $16 $127 $— $127 
Capital expenditures92 24 14 12 142 8 150 
(1)Other segment items for each reportable segment included 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" included 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.
(4)Environmental and other costs from previously divested or non-operational sites and product lines primarily related to increased chemical costs for groundwater treatment and new and extended remediation costs reported in "Other" to be paid out over 30 years.
First Six Months 2026
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$1,532 $1,546 $1,138 $468 $4,684 
Cost of sales1,173 1,130 1,029 346 3,678 
Selling, general and administrative expenses145 100 58 34 337 
Other segment items (1)
36 23 11 7 77 
Adjusted EBIT
178 293 40 81 592 
Reconciliation of segment Adjusted EBIT to consolidated EBT:
"Other" adjusted EBIT (2)
(72)
Non-core items impacting EBIT
Cost of sales impact from restructuring activities (3)
(3)
Asset impairments, restructuring, and other charges, net (3)
(10)
Environmental and other costs (4)
(8)
Net interest expense(107)
Consolidated EBT$392 
First Six Months 2026
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibers
Total Operating Segments
Other
Total Consolidated
Depreciation and amortization expense$107 $73 $50 $31 $261 $2 $263 
Capital expenditures114 34 26 17 191 12 203 
(1)Other segment items for each reportable segment included 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" included 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.
(4)Environmental and other costs from previously divested or non-operational sites and product lines, which included associated gains and losses.
First Six Months 2025
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$1,496 $1,502 $1,008 $562 $4,568 
Cost of sales1,079 1,084 957 350 3,470 
Selling, general and administrative expenses133 94 49 35 311 
Other segment items (1)
47 30 13 8 98 
Adjusted EBIT
237 294 (11)169 689 
Reconciliation of segment Adjusted EBIT to consolidated EBT:
"Other" adjusted EBIT (2)
(103)
Non-core items impacting EBIT
Asset impairments, restructuring, and other charges, net (3)
(22)
Environmental and other costs (4)
(40)
Net interest expense(102)
Consolidated EBT$422 
First Six Months 2025
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibers
Total Operating Segments
Other
Total Consolidated
Depreciation and amortization expense$101 $71 $48 $32 $252 $1 $253 
Capital expenditures189 39 33 20 281 16 297 
(1)Other segment items for each reportable segment included 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" included 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.
(4)Environmental and other costs from previously divested or non-operational sites and product lines primarily related to increased chemical costs for groundwater treatment and new and extended remediation costs reported in "Other" to be paid out over 30 years.

(Dollars in millions)Second QuarterFirst Six Months
Sales by Segment2026202520262025
Advanced Materials$817 $777 $1,532 $1,496 
Additives & Functional Products807 769 1,546 1,502 
Chemical Intermediates643 463 1,138 1,008 
Fibers243 274 468 562 
Total Sales by Operating Segment2,510 2,283 4,684 4,568 
Other3 4 6 9 
Total Sales$2,513 $2,287 $4,690 $4,577 
June 30, 2026December 31, 2025
(Dollars in millions)
Assets by Segment (1)
Advanced Materials$5,872 $5,705 
Additives & Functional Products
4,744 4,668 
Chemical Intermediates
1,765 1,646 
Fibers1,038 1,020 
Total Assets by Operating Segment13,419 13,039 
Corporate Assets2,005 1,820 
Total Assets$15,424 $14,859 
(1)Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets.