{"schema_version":"secwatch.filing_event.v1","accession":"0000915389-23-000133","form_type":"8-K","ticker":"EMN","cik":"0000915389","company_name":"EASTMAN CHEMICAL CO","filed_at":"2023-07-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.013034+00:00","generated_at":"2026-06-13T01:54:14.202931+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Eastman Q2 adj EPS $1.99, revenue $2.32B down 17% YoY; guides FY23 adj EPS $6.50-$7.00","bullets":["Revenue $2,324M (-17% YoY); GAAP EPS $2.27, adj EPS $1.99; EBIT $323M, adj EBIT $336M.","Segments: Advanced Materials -13%, Additives & Functional -19%, Fibers +33%, Chemical Intermediates -33%.","Operating cash flow $410M vs $245M YoY; returned $144M via dividends and buybacks.","FY2023 guidance: adj EPS $6.50-$7.00, operating cash flow ~$1.4B; expect >$200M cost reduction.","Weak demand and customer destocking persist; H2 EPS seen somewhat below H1; auto/aviation modest improvement."],"urls":{"canonical":"https://secwatch.observer/filing/0000915389-23-000133","json":"https://secwatch.observer/filing/0000915389-23-000133.json","markdown":"https://secwatch.observer/filing/0000915389-23-000133.md","text":"https://secwatch.observer/filing/0000915389-23-000133.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/915389/000091538923000133/0000915389-23-000133-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/915389/000091538923000133/emn-20230727.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T01:54:14.202931+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}