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Other financials

Income statement

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Revenue$2.2B-4.9%
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$8.45B+19.9%
Enterprise value$13B+10.6%
P/E21.2×+12.7×
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

Calculated from Eastman Chemical’s reported figures.

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, except per share amounts)First Quarter / 2026First Quarter / 2025
Sales$2,177$2,290
Cost of sales1,7461,723
Gross profit431567
Selling, general and administrative expenses178182
Research and development expenses6067
Asset impairments, restructuring, and other charges, net99
Other components of post-employment (benefit) cost, net(17)(1)
Other (income) charges, net138

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Eastman Chemical's gross profit?
Eastman Chemical (EMN) reported gross profit of $431M in Q1 2026.
How has Eastman Chemical's gross profit changed year-over-year?
Eastman Chemical's gross profit decreased by 24.0% year-over-year, from $567M to $431M.
What is the long-term trend for Eastman Chemical's gross profit?
Over 4 years (2021 to 2025), Eastman Chemical's gross profit has grown at a -7.3% compound annual growth rate (CAGR), from $2.5B to $1.84B.
What does gross profit mean?
Revenue minus cost of revenue — the profit available to cover operating expenses, representing the company's pricing power and production efficiency.

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