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EASTMAN CHEMICAL CO

For the period ended Mar 31, 2024. Filed Apr 26, 2024.

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About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Mar 31, 2024 · Filed Apr 26, 2024

EMN$64.41-2.0%Stored close · as of Nov 6, 2026

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2. Management's Discussion and Analysis of Financial Condition and Results of Operations

Table of Contents

Page

Non-GAAP Financial Measures26
Overview29
Results of Operations30
Summary by Operating Segment34
Sales by Customer Location36
Liquidity and Other Financial Information37
Critical Accounting Estimates39
Recently Issued Accounting Standards39

This Management's Discussion and Analysis of Financial Condition and Results of Operations ("MD&A") is based upon the unaudited consolidated financial statements of Eastman Chemical Company ("Eastman" or the "Company"), which have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP"), and should be read in conjunction with the Company's audited consolidated financial statements, including related notes, and MD&A contained in the Company's 2023 Annual Report on Form 10-K, and the unaudited consolidated financial statements, including related notes, included elsewhere in this Quarterly Report. All references to earnings per share ("EPS") contained in this report are diluted EPS unless otherwise noted.

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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.