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v3.25.3

Segment Information (Tables) | 9 Months Ended
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Sep. 30, 2025
Segment Reporting [Abstract] |
Schedule of Business Segments |
| Engineered Materials |  |  |  | Acetyl Chain |  | Other Activities |  | Eliminations |  | Consolidated |
| (In $ millions) |
| Three Months Ended September 30, 2025 |
Net sales | 1,384 |  |  |  |  | 1,061 |  |  | — |  |  | (26) |  | (1) | 2,419 |  |
Cost of sales | (1,052) |  |  |  |  | (876) |  |  | 4 |  |  | 26 |  |  | (1,898) |  |
Gross profit | 332 |  |  |  |  | 185 |  |  | 4 |  |  | — |  |  | 521 |  |
Selling, general and administrative expenses | (105) |  |  |  |  | (38) |  |  | (88) |  |  | — |  |  | (231) |  |
Amortization of intangible assets | (42) |  |  |  |  | — |  |  | — |  |  | — |  |  | (42) |  |
Research and development expenses | (20) |  |  |  |  | (11) |  |  | — |  |  | — |  |  | (31) |  |
Other (charges) gains, net (Note 18) | (1,490) |  |  |  |  | — |  |  | (1) |  |  | — |  |  | (1,491) |  |
Gain (loss) on disposition of business and assets, net | (2) |  |  |  |  | (1) |  |  | — |  |  | — |  |  | (3) |  |
Other segment items(2) | — |  |  |  |  | — |  |  | 2 |  |  | — |  |  | 2 |  |
Operating profit (loss) | (1,327) |  |  |  |  | 135 |  |  | (83) |  |  | — |  |  | (1,275) |  |
Depreciation and amortization | 118 |  |  |  |  | 63 |  |  | 13 |  |  | — |  |  | 194 |  |
Equity in net earnings (loss) of affiliates | 33 |  |  |  |  | 3 |  |  | 3 |  |  | — |  |  | 39 |  |
Capital expenditures | 35 |  |  |  |  | 32 |  |  | 6 |  |  | — |  |  | 73 |  | (3)
| Three Months Ended September 30, 2024 |
Net sales | 1,481 |  |  |  |  | 1,190 |  |  | — |  |  | (23) |  | (1) | 2,648 |  |
Cost of sales | (1,147) |  |  |  |  | (910) |  |  | 5 |  |  | 23 |  |  | (2,029) |  |
Gross profit | 334 |  |  |  |  | 280 |  |  | 5 |  |  | — |  |  | 619 |  |
Selling, general and administrative expenses | (110) |  |  |  |  | (32) |  |  | (106) |  |  | — |  |  | (248) |  |
Amortization of intangible assets | (40) |  |  |  |  | — |  |  | — |  |  | — |  |  | (40) |  |
Research and development expenses | (22) |  |  |  |  | (10) |  |  | — |  |  | — |  |  | (32) |  |
Other (charges) gains, net (Note 18) | (60) |  |  |  |  | 1 |  |  | (2) |  |  | — |  |  | (61) |  |
Gain (loss) on disposition of business and assets, net | (2) |  |  |  |  | (1) |  |  | — |  |  | — |  |  | (3) |  |
Other segment items(2) | — |  |  |  |  | — |  |  | 10 |  |  | — |  |  | 10 |  |
Operating profit (loss) | 100 |  |  |  |  | 238 |  |  | (93) |  |  | — |  |  | 245 |  |
Depreciation and amortization | 127 |  |  |  |  | 63 |  |  | 13 |  |  | — |  |  | 203 |  |
Equity in net earnings (loss) of affiliates | 44 |  |  |  |  | 2 |  |  | 5 |  |  | — |  |  | 51 |  |
Capital expenditures | 59 |  |  |  |  | 33 |  |  | 7 |  |  | — |  |  | 99 |  | (3)
______________________________ (1)Includes intersegment sales primarily related to the Acetyl Chain. (2)Includes Foreign exchange gain (loss), net. (3)Includes an increase in accrued capital expenditures of $9 million and $11 million for the three months ended September 30, 2025 and 2024, respectively.
| Engineered Materials |  |  |  | Acetyl Chain |  | Other Activities |  | Eliminations |  | Consolidated |
| (In $ millions) |
| Nine Months Ended September 30, 2025 |
Net sales | 4,113 |  |  |  |  | 3,292 |  |  | — |  |  | (65) |  | (1) | 7,340 |  |
Cost of sales | (3,163) |  |  |  |  | (2,716) |  |  | 3 |  |  | 65 |  |  | (5,811) |  |
Gross profit | 950 |  |  |  |  | 576 |  |  | 3 |  |  | — |  |  | 1,529 |  |
Selling, general and administrative expenses | (313) |  |  |  |  | (89) |  |  | (274) |  |  | — |  |  | (676) |  |
Amortization of intangible assets | (123) |  |  |  |  | (1) |  |  | — |  |  | — |  |  | (124) |  |
Research and development expenses | (62) |  |  |  |  | (31) |  |  | — |  |  | — |  |  | (93) |  |
Other (charges) gains, net (Note 18) | (1,521) |  |  |  |  | (4) |  |  | (17) |  |  | — |  |  | (1,542) |  |
Gain (loss) on disposition of business and assets, net | — |  |  |  |  | (2) |  |  | — |  |  | — |  |  | (2) |  |
Other segment items(2) | — |  |  |  |  | — |  |  | 29 |  |  | — |  |  | 29 |  |
Operating profit (loss) | (1,069) |  |  |  |  | 449 |  |  | (259) |  |  | — |  |  | (879) |  |
Depreciation and amortization | 341 |  |  |  |  | 188 |  |  | 35 |  |  | — |  |  | 564 |  |
Equity in net earnings (loss) of affiliates | 73 |  |  |  |  | 8 |  |  | 9 |  |  | — |  |  | 90 |  |
Capital expenditures | 120 |  |  |  |  | 94 |  |  | 21 |  |  | — |  |  | 235 |  | (3)
| As of September 30, 2025 |
Goodwill and intangible assets, net | 6,945 |  |  |  |  | 438 |  |  | — |  |  | — |  |  | 7,383 |  |
Total assets | 14,221 |  |  |  |  | 5,413 |  |  | 2,535 |  |  | — |  |  | 22,169 |  |
| Nine Months Ended September 30, 2024 |
Net sales | 4,326 |  |  |  |  | 3,653 |  |  | — |  |  | (69) |  | (1) | 7,910 |  |
Cost of sales | (3,369) |  |  |  |  | (2,796) |  |  | (4) |  |  | 69 |  |  | (6,100) |  |
Gross profit | 957 |  |  |  |  | 857 |  |  | (4) |  |  | — |  |  | 1,810 |  |
Selling, general and administrative expenses | (322) |  |  |  |  | (92) |  |  | (356) |  |  | — |  |  | (770) |  |
Amortization of intangible assets | (118) |  |  |  |  | (1) |  |  | — |  |  | — |  |  | (119) |  |
Research and development expenses | (70) |  |  |  |  | (30) |  |  | 1 |  |  | — |  |  | (99) |  |
Other (charges) gains, net (Note 18) | (114) |  |  |  |  | — |  |  | (9) |  |  | — |  |  | (123) |  |
Gain (loss) on disposition of business and assets, net | (9) |  |  |  |  | (3) |  |  | — |  |  | — |  |  | (12) |  |
Other segment items(2) | — |  |  |  |  | — |  |  | 12 |  |  | — |  |  | 12 |  |
Operating profit (loss) | 324 |  |  |  |  | 731 |  |  | (356) |  |  | — |  |  | 699 |  |
Depreciation and amortization | 395 |  |  |  |  | 181 |  |  | 40 |  |  | — |  |  | 616 |  |
Equity in net earnings (loss) of affiliates | 140 |  |  |  |  | 7 |  |  | 10 |  |  | — |  |  | 157 |  |
Capital expenditures | 137 |  |  |  |  | 109 |  |  | 45 |  |  | — |  |  | 291 |  | (3)
| As of December 31, 2024 |
Goodwill and intangible assets, net | 8,617 |  |  |  |  | 411 |  |  | — |  |  | — |  |  | 9,028 |  |
Total assets | 15,485 |  |  |  |  | 5,257 |  | 2,096 |  |  | — |  |  | 22,838 |  |
______________________________ (1)Includes intersegment sales primarily related to the Acetyl Chain. (2)Includes Foreign exchange gain (loss), net. (3)Includes a decrease in accrued capital expenditures of $24 million and $39 million for the nine months ended September 30, 2025 and 2024, respectively.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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