What is Element Solutions's specialties — cost of sales?

Element Solutions (ESI) reported specialties — cost of sales of $112.4M in Q2 2026.

How has Element Solutions's specialties — cost of sales changed year-over-year?

Element Solutions's specialties — cost of sales increased by 14.3% year-over-year, from $98.3M to $112.4M.

What does specialties — cost of sales mean?

Includes all direct costs associated with the production of specialty chemicals, such as raw materials, direct labor, and manufacturing overhead. It represents the variable cost structure required to generate the segment's revenue.

Element Solutions (ESI) Specialties — Cost of Sales

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Other segment segments

Electronics

$528.6M+103%

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Other financials

Income statement

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Revenue$977.9M+56.4%

Gross profit$334.0M+25.4%

Operating income$113.7M+20.6%

Net income$77.3M+63.1%

EPS (diluted)$0.32+60.0%

Balance sheet

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Cash & equivalents$189.6M-64.2%

Total debt$2.2B+34.3%

Total equity$2.8B+7.1%

Total assets$5.8B+15.6%

Cash flow

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Operating cash flow$99.6M+37.2%

CapEx$27.9M+57.6%

Free cash flow-$91.7M-711%

Valuation

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Market cap$9.34B+66.9%

Enterprise value$11.34B+69.4%

P/E52.3×+29.0×

P/S3×+0.7×

Profitability

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Gross margin38.4%-3.4pp

Operating margin12.6%-1.2pp

Net margin5.7%-4.0pp

FCF margin4.3%-6.6pp

Returns & leverage

See full

Return on equity6.6%-3.0pp

Debt / equity0.8×+0.2×

Current ratio2.9×-1.2×

Where this comes from

Reported directly by Element Solutions in its filing.

Tagged under the XBRL concept us-gaap:CostOfGoodsAndServicesSold.

The source filing: Element Solutions’s 10-Q, filed July 28, 2026.

Filed: Jul 28, 2026, 4:16 PM EDT
Fiscal quarter: Q2 FY2026
Calendar quarter: Q2 2026
Accession: 0001590714-26-000065

(dollars in millions)	Three Months Ended June 30, 2026 / Electronics	Three Months Ended June 30, 2026 / Specialties	Three Months Ended June 30, 2026 / Segment Total	Three Months Ended June 30, 2025 / Electronics	Three Months Ended June 30, 2025 / Specialties	Three Months Ended June 30, 2025 / Segment Total
Net sales	$767.0	$210.9	$977.9	$439.4	$185.8	$625.2
Cost of sales	528.6	112.4	641.0	260.6	98.3	358.9
Selling, technical, general and administrative	93.7	59.0	152.7	71.0	48.8	119.8
Research and development	15.3	3.5	18.8	12.8	2.8	15.6
Other segment items (1)	(1.8)	(1.1)	(2.9)	4.6	—	4.6
Add: Depreciation expense	10.3	4.9	15.2	6.1	3.6	9.7
Adjusted EBITDA	$141.5	$42.0	$183.5	$96.5	$39.5	$136.0

Item 1. Condensed Consolidated Financial Statements (Unaudited)

FAQ

What is Element Solutions's specialties — cost of sales?: Element Solutions (ESI) reported specialties — cost of sales of $112.4M in Q2 2026.
How has Element Solutions's specialties — cost of sales changed year-over-year?: Element Solutions's specialties — cost of sales increased by 14.3% year-over-year, from $98.3M to $112.4M.
What does specialties — cost of sales mean?: Includes all direct costs associated with the production of specialty chemicals, such as raw materials, direct labor, and manufacturing overhead. It represents the variable cost structure required to generate the segment's revenue.