Celanese Corp
For the period ended May 5, 2026. Filed May 5, 2026.
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May 5, 2026 · Filed May 5, 2026
Contents
EX-99.2 · Certain Items - Unaudited
Certain Items - Unaudited
The following Certain Items attributable to Celanese Corporation are included in Net earnings (loss) and are adjustments to non-GAAP measures:
| Q1 '26 · 2025 · Q4 '25 · Q3 '25 · Q2 '25 · Q1 '25 · Income Statement Classification | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| (In $ millions) | |||||||||
| Exit and shutdown costs | 44 | 98 | 29 | 10 | 27 | 32 | Cost of sales / SG&A / Other (charges) gains, net / Gain (loss) on disposition of businesses and assets, net / Non-operating pension and other postretirement employee benefit (expense) income | ||
| Asset impairments | — | 1,513 | 27 | (1) | 1,486 | (2) | — | — | Cost of sales / Other (charges) gains, net |
| Impact from plant incidents and natural disasters | 11 | 3 | — | — | — | 3 | Cost of sales | ||
| Mergers, acquisitions and dispositions | 15 | 52 | 23 | 12 | 12 | 5 | Cost of sales / SG&A | ||
| Actuarial (gain) loss on pension and postretirement plans | — | (49) | (49) | — | — | — | Cost of sales / SG&A / Non-operating pension and other postretirement employee benefit (expense) income | ||
| Legal settlements and commercial disputes | 3 | 17 | 1 | 11 | 2 | 3 | Cost of sales / SG&A / Other (charges) gains, net | ||
| (Gain) loss on disposition of businesses and assets | (50) | — | — | — | — | — | Gain (loss) on disposition of businesses and assets, net | ||
| Other | — | 5 | 3 | 1 | 1 | — | Cost of sales / SG&A | ||
| Certain Items attributable to Celanese Corporation | 23 | 1,639 | 34 | 1,520 | 42 | 43 | |||
(1)Related to impairment of certain long-lived assets arising from unused parcels of property subsequently sold.
(2)Related to impairment of goodwill and certain trade names, primarily Zytel®, arising from our annual goodwill and indefinite-lived intangible assets impairment tests.
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