---
schema_version: "secwatch.filing_event.v1"
accession: "0000915389-26-000138"
form_type: "8-K"
ticker: "EMN"
cik: "0000915389"
company_name: "EASTMAN CHEMICAL CO"
filed_at: "2026-07-30T20:17:33+00:00"
generated_at: "2026-07-30T20:18:09.838668+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Eastman Q2 2026 EPS $1.59 ($1.97 adj) beats prior year; revenue up 10% to $2.51B; guides Q3 adj EPS ~$1.97

## Summary
- Q2 adj EPS $1.97 vs $1.60 prior yr; GAAP EPS $1.59 vs $1.20.
- Revenue $2.51B, +10% YoY; EBIT $311M vs $222M.
- Chem Intermediates rev +39% on higher vol/price; Fibers rev -11% on destocking.
- FY 2026 op cash flow ~$900M (modestly below prior view); cost savings $125-150M net of inflation.
- Q3 2026 adj EPS expected to approach Q2 level of $1.97.

## SEC filing metadata
- accession: 0000915389-26-000138
- form_type: 8-K
- ticker: EMN
- cik: 0000915389
- company_name: EASTMAN CHEMICAL CO
- filed_at: 2026-07-30T20:17:33+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/915389/000091538926000138/0000915389-26-000138-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/915389/000091538926000138/emn-20260730.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000915389-26-000138
- JSON: https://secwatch.observer/filing/0000915389-26-000138.json
- Plain text: https://secwatch.observer/filing/0000915389-26-000138.txt

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