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Eastman Chemical EMN Fibers — Cost of Sales

Other segment segments

Advanced Materials
$557M+9.0%
Additives And Functional Products
$536M+1.9%
Chemical Intermediates
$480M-2.4%

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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$8.39B+19.9%
Enterprise value$12.94B+10.6%
P/E21×+12.6×
P/S+0.2×

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 source filing: Eastman Chemical’s 10-Q, filed May 1, 2026.

Filed
May 1, 2026, 11:58 AM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0000915389-26-000099
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$715$739$495$225$2,174
Cost of sales5575364801611,734
Selling, general and administrative expenses71502815164
Other segment items (1)18115438
Adjusted EBIT69142(18)45238
Reconciliation of segment Adjusted EBIT to consolidated "Earnings before income taxes" ("EBT"):
Other adjusted EBIT (2)(38)
Non-core items impacting EBIT

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Eastman Chemical's fibers — cost of sales?
Eastman Chemical (EMN) reported fibers — cost of sales of $161M in Q1 2026.
How has Eastman Chemical's fibers — cost of sales changed year-over-year?
Eastman Chemical's fibers — cost of sales decreased by 8.5% year-over-year, from $176M to $161M.
What is the long-term trend for Eastman Chemical's fibers — cost of sales?
Over 3 years (2022 to 2025), Eastman Chemical's fibers — cost of sales has grown at a -5.5% compound annual growth rate (CAGR), from $814M to $686M.
What does fibers — cost of sales mean?
Includes the direct costs attributable to the production of goods sold by the Fibers segment, such as raw materials, direct labor, and manufacturing overhead. It serves as a primary indicator of the segment's production efficiency and input cost management.

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