{"schema_version":"secwatch.filing_event.v1","accession":"0000915389-23-000166","form_type":"8-K","ticker":"EMN","cik":"0000915389","company_name":"EASTMAN CHEMICAL CO","filed_at":"2023-10-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.387995+00:00","generated_at":"2026-06-09T09:27:30.917081+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Eastman Q3 revenue down 16%, adjusted EPS $1.47 vs $2.05; FY EPS guidance $6.30-$6.50","bullets":["Q3 sales $2,267M (-16% YoY); adjusted diluted EPS $1.47 vs $2.05 prior year.","Cash from operations $514M on inventory reduction; $94M returned via dividends.","Fibers sales +29% on higher acetate tow prices; Advanced Materials & Additives & Functional Products sales volume/mix weak.","FY2023 EPS guidance $6.30-$6.50; operating cash flow approaching $1.4B.","Kingsport methanolysis facility on track to produce material and realize revenue around year-end."],"urls":{"canonical":"https://secwatch.observer/filing/0000915389-23-000166","json":"https://secwatch.observer/filing/0000915389-23-000166.json","markdown":"https://secwatch.observer/filing/0000915389-23-000166.md","text":"https://secwatch.observer/filing/0000915389-23-000166.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/915389/000091538923000166/0000915389-23-000166-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/915389/000091538923000166/emn-20231026.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T09:27:30.917081+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":[{"claim_id":"02277700b675136c4d37324a9a29e28b97f8fbae","claim":"EASTMAN CHEMICAL CO reported financial results for third quarter 2023.","evidence_excerpt":"On October 26, 2023, the registrant publicly released its financial results for third quarter 2023. The full text of the release is furnished as Exhibit 99.01 to this Current Report on Form 8-K, and is incorporated herein by reference.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/915389/000091538923000166/0000915389-23-000166-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter 2023"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}