secwatch.observer — SEC 8-K summary
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Issuer:     EASTMAN CHEMICAL CO (EMN)
CIK:        0000915389
Form:       8-K
Filed at:   2026-07-30T20:17:33+00:00
Accession:  0000915389-26-000138
Event type: earnings
Sentiment:  positive
Materiality: 0.75
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/915389/000091538926000138/0000915389-26-000138-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/915389/000091538926000138/emn-20260730.htm
  HTML page:      https://secwatch.observer/filing/0000915389-26-000138

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer