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EARNINGS AND DIVIDENDS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2022

Earnings Per Share [Abstract]

Earnings per share, basic and diluted

The following table sets forth the computation of basic and diluted earnings per share ("EPS") which are calculated using the treasury stock method:

			Second Quarter												First Six Months
(In millions, except per share amounts)			2022						2021						2022						2021
Numerator
Earnings (loss) attributable to Eastman, net of tax			$	256					$	(146)					$	491					$	128
Denominator
Weighted average shares used for basic EPS			124.8						135.9						126.9						136.0
Dilutive effect of stock options and other awards (1)			1.6						—						1.7						1.8
Weighted average shares used for diluted EPS			126.4						135.9						128.6						137.8
(Calculated using whole dollars and shares)
EPS
Basic			$	2.05					$	(1.07)					$	3.87					$	0.94
Diluted			$	2.03					$	(1.07)					$	3.82					$	0.93

(1)Dilutive effect is not applicable in a period with a net loss.

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- References

No definition available.

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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