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EARNINGS AND DIVIDENDS PER SHARE (Tables) | 3 Months Ended
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Mar. 31, 2024
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) | 2024 |  | 2023 |  |  |  |
Numerator |  |  |  |  |  |  |
Earnings attributable to Eastman, net of tax | $ | 165 |  |  | $ | 134 |  |  |  |  |
Denominator |  |  |  |  |  |  |
Weighted average shares used for basic EPS | 117.4 |  | 118.9 |  |  |  |
Dilutive effect of stock options and other awards | 0.8 |  | 0.8 |  |  |  |
Weighted average shares used for diluted EPS | 118.2 |  | 119.7 |  |  |  |
(Calculated using whole dollars and shares) |  |  |  |  |  |  |
EPS |  |  |  |  |  |  |
Basic | $ | 1.40 |  |  | $ | 1.13 |  |  |  |  |
Diluted | $ | 1.39 |  |  | $ | 1.12 |  |  |  |  |

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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 + Details
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