v3.26.1

UNAUDITED CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Statement [Abstract]
Sales	$ 2,177	$ 2,290
Cost of sales	1,746	1,723
Gross profit	431	567
Selling, general and administrative expenses	178	182
Research and development expenses	60	67
Asset impairments, restructuring, and other charges, net	9	9
Other components of post-employment (benefit) cost, net	(17)	(1)
Other (income) charges, net	13	8
Earnings before interest and taxes	188	302
Net interest expense	52	49
Earnings before income taxes	136	253
Provision for income taxes	29	70
Net earnings	107	183
Less: Net earnings attributable to noncontrolling interest	0	1
Net earnings attributable to Eastman	$ 107	$ 182
Earnings Per Share, Basic [Abstract]
Basic earnings per share attributable to Eastman	$ 0.93	$ 1.58
Diluted earnings per share attributable to Eastman
Diluted earnings per share attributable to Eastman	$ 0.93	$ 1.57
Comprehensive Income
Net earnings including noncontrolling interest	$ 107	$ 183
Other comprehensive income (loss), net of tax:
Change in cumulative translation adjustment	9	8
Defined benefit pension and other postretirement benefit plans:
Amortization of unrecognized prior service credits included in net periodic costs	(7)	0
Derivatives and hedging:
Unrealized gain (loss) during period	16	(13)
Reclassification adjustment for (gains) losses included in net income, net	1	(2)
Total other comprehensive income (loss), net of tax	19	(7)
Comprehensive income including noncontrolling interest	126	176
Less: Net earnings attributable to noncontrolling interest	0	1
Comprehensive income attributable to Eastman	126	175
Retained Earnings
Retained earnings at beginning of period	10,105	10,013
Net earnings attributable to Eastman	107	182
Cash dividends declared	(98)	(96)
Retained earnings at end of period	$ 10,114	$ 10,099

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(24))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(26))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(22))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-5

EASTMAN CHEMICAL CO 10-Q