---
schema_version: "secwatch.filing_event.v1"
accession: "0000915389-25-000176"
form_type: "8-K"
ticker: "EMN"
cik: "0000915389"
company_name: "EASTMAN CHEMICAL CO"
filed_at: "2025-11-03T23:59:59+00:00"
generated_at: "2026-05-17T01:02:15.453445+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Eastman Q3 adjusted EPS $1.14 vs $2.26 YoY; guides FY adjusted EPS $5.40-$5.65

## Summary
- Q3 sales revenue $2,202M (-11% YoY); GAAP EPS $0.40; adjusted EPS $1.14 vs $2.26 prior.
- Operating cash flow $402M; inventory reduced ~$200M from Q2.
- FY2025 adjusted EPS guided $5.40-$5.65; expects greater seasonal decline in Q4.
- Segment weakness: Advanced Materials -7%, Fibers -24%, Chemical Intermediates -16%.
- Cost cutting: >$75M net in 2025, ~$100M in 2026.

## SEC filing metadata
- accession: 0000915389-25-000176
- form_type: 8-K
- ticker: EMN
- cik: 0000915389
- company_name: EASTMAN CHEMICAL CO
- filed_at: 2025-11-03T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/915389/000091538925000176/0000915389-25-000176-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/915389/000091538925000176/emn-20251103.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000915389-25-000176
- JSON: https://secwatch.observer/filing/0000915389-25-000176.json
- Plain text: https://secwatch.observer/filing/0000915389-25-000176.txt

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