---
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"
generated_at: "2026-05-15T01:28:24.665132+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Eastman Q1 2026 revenue down 5% to $2.18B, adjusted EPS $1.09 vs $1.91 YoY; Q2 guidance $1.70-$1.90

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- 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/915389/000091538926000094/0000915389-26-000094-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/915389/000091538926000094/emn-20260430.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000915389-26-000094
- JSON: https://secwatch.observer/filing/0000915389-26-000094.json
- Plain text: https://secwatch.observer/filing/0000915389-26-000094.txt

## Key facts
- Earnings Releases
  EASTMAN CHEMICAL CO reported first quarter 2026 results: revenue $2,177, EPS 0.93.
  - Period: first quarter 2026
  - Revenue: $2,177
  - EPS: 0.93
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/915389/000091538926000094/0000915389-26-000094-index.htm

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