EASTMAN CHEMICAL CO
For the period ended Mar 31, 2026. Filed May 1, 2026.
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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, 2026 · Filed May 1, 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 Measures | 28 |
|---|---|
| Overview | 30 |
| Results of Operations | 31 |
| Summary by Operating Segment | 35 |
| Sales by Customer Location | 38 |
| Liquidity and Other Financial Information | 39 |
| Critical Accounting Estimates | 41 |
| Recently Issued Accounting Standards | 41 |
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 2025 Annual Report on Form 10-K, and the unaudited consolidated financial statements, including related notes, included in Part I, Item 1, 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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