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SEGMENT AND REGIONAL SALES INFORMATION
 9 Months Ended
Sep. 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. Assets by segment are not disclosed because such information is not regularly provided to, or used by, the CODM.

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.
Third Quarter 2026
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$762 $784 $580 $255 $2,381 
Cost of sales574 572 514 183 1,843 
Selling, general, and administrative expenses70 47 25 17 159 
Other segment items (1)
15 11 6 3 35 
Adjusted EBIT
103 154 35 52 344 
Reconciliation of segment Adjusted EBIT to consolidated earnings before income taxes ("EBT"):
"Other" Adjusted EBIT (2)
(39)
Net interest expense(56)
Consolidated EBT$249 
Third Quarter 2026
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibers
Total Operating Segments
Other
Total Consolidated
Depreciation and amortization expense$55 $36 $26 $16 $133 $1 $134 
Capital expenditures37 13 34 6 90 5 95 
(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.
Third Quarter 2025
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$728 $716 $499 $254 $2,197 
Cost of sales587 530 469 167 1,753 
Selling, general, and administrative expenses65 43 22 15 145 
Other segment items (1)
23 15 7 5 50 
Adjusted EBIT53 128 1 67 249 
Reconciliation of segment Adjusted EBIT to consolidated EBT:
"Other" Adjusted EBIT (2)
(39)
Non-core items impacting EBIT
Cost of sales impact from restructuring activities (3)
(2)
Asset impairments, restructuring, and other charges, net (3)
(20)
Net interest expense(54)
Consolidated EBT$134 
Third Quarter 2025
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating SegmentsOtherTotal Consolidated
Depreciation and amortization expense$52 $36 $24 $16 $128 $1 $129 
Capital expenditures84 18 23 10 135 2 137 
(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.
First Nine Months 2026
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$2,294 $2,330 $1,718 $723 $7,065 
Cost of sales1,747 1,702 1,543 529 5,521 
Selling, general, and administrative expenses215 147 83 51 496 
Other segment items (1)
51 34 17 10 112 
Adjusted EBIT
281 447 75 133 936 
Reconciliation of segment Adjusted EBIT to consolidated EBT:
"Other" Adjusted EBIT (2)
(111)
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(163)
Consolidated EBT$641 
First Nine Months 2026
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibers
Total Operating Segments
Other
Total Consolidated
Depreciation and amortization expense$162 $109 $76 $47 $394 $3 $397 
Capital expenditures151 47 60 23 $281 17 298 
(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 Nine Months 2025
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$2,224 $2,218 $1,507 $816 $6,765 
Cost of sales1,666 1,614 1,426 517 5,223 
Selling, general, and administrative expenses198 137 71 50 456 
Other segment items (1)
70 45 20 13 148 
Adjusted EBIT
290 422 (10)236 938 
Reconciliation of segment Adjusted EBIT to consolidated EBT:
"Other" Adjusted EBIT (2)
(142)
Non-core items impacting EBIT
Cost of sales impact from restructuring activities (3)
(2)
Asset impairments, restructuring, and other charges, net (3)
(42)
Environmental and other costs (4)
(40)
Net interest expense(156)
Consolidated EBT$556 
First Nine Months 2025
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibers
Total Operating Segments
Other
Total Consolidated
Depreciation and amortization expense$153 $107 $72 $48 $380 $2 $382 
Capital expenditures273 57 56 30 416 18 434 
(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)Third QuarterFirst Nine Months
Sales by Segment2026202520262025
Advanced Materials$762 $728 $2,294 $2,224 
Additives & Functional Products784 716 2,330 2,218 
Chemical Intermediates580 499 1,718 1,507 
Fibers255 254 723 816 
Total Sales by Operating Segment2,381 2,197 7,065 6,765 
Other4 5 10 14 
Total Sales$2,385 $2,202 $7,075 $6,779