---
schema_version: "secwatch.filing_event.v1"
accession: "0000915389-24-000010"
form_type: "8-K"
ticker: "EMN"
cik: "0000915389"
company_name: "EASTMAN CHEMICAL CO"
filed_at: "2024-02-01T23:59:59+00:00"
generated_at: "2026-06-06T12:32:31.126028+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Eastman Q4 adj EPS $1.31 vs $0.89; FY23 cash ops $1.37B; guides FY24 EPS $7.25-$8.00

## Summary
- Q4 sales $2.207B (-7% YoY); reported EPS $2.61 (incl. Texas City gain), adjusted EPS $1.31 vs $0.89.
- FY23 sales $9.21B (-13%); reported EPS $7.49, adjusted EPS $6.40; operating cash flow $1.374B.
- Cost cuts $200M in 2023; methanolysis facility started plastic waste input, revenue expected soon.
- Fibers revenue +9% Q4, +27% FY on higher acetate tow pricing; Chemical Intermediates adjusted EBIT flat.
- 2024 EPS guidance $7.25-$8.00; expects volume growth from destocking abatement and methanolysis revenue.

## SEC filing metadata
- accession: 0000915389-24-000010
- form_type: 8-K
- ticker: EMN
- cik: 0000915389
- company_name: EASTMAN CHEMICAL CO
- filed_at: 2024-02-01T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/915389/000091538924000010/0000915389-24-000010-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/915389/000091538924000010/emn-20240201.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000915389-24-000010
- JSON: https://secwatch.observer/filing/0000915389-24-000010.json
- Plain text: https://secwatch.observer/filing/0000915389-24-000010.txt

## Key facts
- Earnings Releases
  EASTMAN CHEMICAL CO reported financial results for fourth quarter and full year 2023.
  - Period: fourth quarter and full year 2023
  - Result: reported results
  source text: On February 1, 2024, the registrant publicly released its financial results for fourth quarter and full year 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/915389/000091538924000010/0000915389-24-000010-index.htm

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