{"schema_version":"secwatch.filing_event.v1","accession":"0000915389-26-000094","form_type":"8-K","ticker":"EMN","cik":"0000915389","company_name":"EASTMAN CHEMICAL CO","filed_at":"2026-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.928915+00:00","generated_at":"2026-05-15T01:28:24.665132+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Eastman Q1 2026 revenue down 5% to $2.18B, adjusted EPS $1.09 vs $1.91 YoY; Q2 guidance $1.70-$1.90","bullets":["Sales revenue $2,177M (-5% YoY); adjusted EBIT $200M vs $311M; reported EPS $0.93 vs $1.57.","Implementing ~$500M price increases to offset raw material inflation; cost savings target $125-$150M.","Q2 2026 adjusted EPS guidance $1.70-$1.90; expects improved volume/mix and substantial spread recovery in Chemical Intermediates.","Cash used in operations $137M; inventory built for planned Q2 shutdowns; returned $96M via dividends."],"urls":{"canonical":"https://secwatch.observer/filing/0000915389-26-000094","json":"https://secwatch.observer/filing/0000915389-26-000094.json","markdown":"https://secwatch.observer/filing/0000915389-26-000094.md","text":"https://secwatch.observer/filing/0000915389-26-000094.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/915389/000091538926000094/0000915389-26-000094-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/915389/000091538926000094/emn-20260430.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T01:28:24.665132+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":"16668d0d91f2b94093ed601290702fc2758d3c08","claim":"EASTMAN CHEMICAL CO reported first quarter 2026 results: revenue $2,177, EPS 0.93.","evidence_excerpt":"earnings growth, our $125 million to $150 million of cost savings and our cash flow targets (In millions, except per share amounts; unaudited) 1Q2026 1Q2025 Sales revenue $2,177 $2,290 Earnings before interest and taxes (\"EBIT\") 188 302 Adjusted EBIT* 200 311 Earnings per diluted share 0.93 1.57 Adjusted earnings per diluted share* 1.09 1.91 Net cash used","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/915389/000091538926000094/0000915389-26-000094-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2026"},{"label":"Revenue","value":"$2,177"},{"label":"EPS","value":"0.93"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}