---
schema_version: "secwatch.filing_event.v1"
accession: "0000915389-24-000189"
form_type: "8-K"
ticker: "EMN"
cik: "0000915389"
company_name: "EASTMAN CHEMICAL CO"
filed_at: "2024-07-25T23:59:59+00:00"
generated_at: "2026-05-31T16:34:26.703202+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Eastman Q2 adjusted EPS $2.15 beats $1.99 YoY; revenue up 2%; guides FY24 EPS $7.40-$7.85

## Summary
- Revenue $2,363M (+2% YoY); reported EPS $1.94 vs $2.27; adjusted EPS $2.15 vs $1.99.
- EBIT $337M, adjusted EBIT $353M; sales volume/mix up 6%, prices down 4%.
- Advanced Materials revenue +8% on 12% volume/mix growth; Chemical Intermediates EBIT fell on lower spreads.
- Kingsport methanolysis facility milestone introduced hard-to-recycle feedstocks; expects ~$50M incremental EBITDA in 2024.
- FY2024 EPS guidance $7.40-$7.85; cash from ops ~$1.4B; repurchased $100M shares in Q2.

## SEC filing metadata
- accession: 0000915389-24-000189
- form_type: 8-K
- ticker: EMN
- cik: 0000915389
- company_name: EASTMAN CHEMICAL CO
- filed_at: 2024-07-25T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- 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/915389/000091538924000189/0000915389-24-000189-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/915389/000091538924000189/emn-20240725.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000915389-24-000189
- JSON: https://secwatch.observer/filing/0000915389-24-000189.json
- Plain text: https://secwatch.observer/filing/0000915389-24-000189.txt

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