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EARNINGS AND DIVIDENDS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2023

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:

			First Quarter
(In millions, except per share amounts)			2023						2022
Numerator
Earnings attributable to Eastman, net of tax			$	134					$	235
Denominator
Weighted average shares used for basic EPS			118.9						129.0
Dilutive effect of stock options and other awards			0.8						1.7
Weighted average shares used for diluted EPS			119.7						130.7
(Calculated using whole dollars and shares)
EPS
Basic			$	1.13					$	1.82
Diluted			$	1.12					$	1.80

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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
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

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