---
schema_version: "secwatch.filing_event.v1"
accession: "0000915389-22-000047"
form_type: "8-K"
ticker: "EMN"
cik: "0000915389"
company_name: "EASTMAN CHEMICAL CO"
filed_at: "2022-10-27T23:59:59+00:00"
generated_at: "2026-06-23T00:36:58.036546+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Eastman Q3 adj. EPS $2.05, revenue $2.71B; guides Q4 adj. EPS $1.10-$1.40, FY22 adj. EPS $8.05-$8.35

## Summary
- Third-quarter revenue $2,709M flat YoY; excluding divestitures and FX, revenue up 13%.
- Adjusted EBIT $333M vs $445M prior year; adjusted diluted EPS $2.05 vs $2.46.
- Reached definitive agreement with PepsiCo to baseload third planned molecular recycling facility.
- Taking actions to reduce costs by ~$150 million in 2023.
- Guides FY2022 adjusted EPS $8.05-$8.35; Q4 adj. EPS $1.10-$1.40; operating cash flow $1-1.2B.

## SEC filing metadata
- accession: 0000915389-22-000047
- form_type: 8-K
- ticker: EMN
- cik: 0000915389
- company_name: EASTMAN CHEMICAL CO
- filed_at: 2022-10-27T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/915389/000091538922000047/0000915389-22-000047-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/915389/000091538922000047/emn-20221027.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000915389-22-000047
- JSON: https://secwatch.observer/filing/0000915389-22-000047.json
- Plain text: https://secwatch.observer/filing/0000915389-22-000047.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.