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Eastman Chemical EMN Advanced Materials — Cost of Sales

Other segment segments

Additives And Functional Products
$536M+1.9%
Chemical Intermediates
$480M-2.4%
Fibers
$161M-8.5%

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COHRMaterials — Cost Of Product And Service Sold, Adjusted
$214.17M-6.3%

Other financials

Income statement

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Revenue$2.2B-4.9%
Gross profit$431.0M-24.0%
Net income$107.0M-41.2%
EPS (diluted)$0.93-40.8%

Balance sheet

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Cash & equivalents$665.0M+59.1%
Total debt$5.2B+4.0%
Total equity$6.0B+2.4%
Total assets$15.2B+1.7%

Cash flow

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Operating cash flow-$137.0M+18.0%
CapEx$103.0M-29.9%
Free cash flow-$240.0M+23.6%

Valuation

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Market cap$8.29B-14.2%
Enterprise value$12.84B-10.1%
P/E20.8×+10.3×
P/S-0.1×

Profitability

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Gross margin19.8%-5.1pp
Operating margin16%
Net margin4.6%-5.2pp
FCF margin5.8%-0.4pp

Returns & leverage

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Return on equity6.7%-9.4pp
Debt / equity0.9×0.0×
Current ratio1.5×-0.3×

Where this comes from

Reported directly by Eastman Chemical in its filing.

Tagged under the XBRL concept us-gaap:CostOfGoodsAndServicesSold.

The official record: Eastman Chemical’s 10-Q, filed May 1, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Eastman Chemical's advanced materials — cost of sales?
Eastman Chemical (EMN) reported advanced materials — cost of sales of $557M in Q1 2026.
How has Eastman Chemical's advanced materials — cost of sales changed year-over-year?
Eastman Chemical's advanced materials — cost of sales increased by 9.0% year-over-year, from $511M to $557M.
What is the long-term trend for Eastman Chemical's advanced materials — cost of sales?
Over 3 years (2022 to 2025), Eastman Chemical's advanced materials — cost of sales has grown at a -3.6% compound annual growth rate (CAGR), from $2.45B to $2.19B.
What does advanced materials — cost of sales mean?
The direct costs associated with producing and delivering the goods sold by the Advanced Materials segment, including raw materials, direct labor, and manufacturing overhead. This metric is essential for calculating the segment's gross margin and assessing production efficiency.