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EARNINGS AND DIVIDENDS PER SHARE (Tables) | 6 Months Ended
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Jun. 30, 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:
| Second Quarter |  | First Six Months
(In millions, except per share amounts) | 2024 |  | 2023 |  | 2024 |  | 2023
Numerator |  |  |  |  |  |  |
Earnings attributable to Eastman, net of tax | $ | 230 |  |  | $ | 272 |  |  | $ | 395 |  |  | $ | 406 |
Denominator |  |  |  |  |  |  |
Weighted average shares used for basic EPS | 117.3 |  | 118.8 |  | 117.4 |  | 118.9
Dilutive effect of stock options and other awards | 1.3 |  | 0.8 |  | 1.1 |  | 0.7
Weighted average shares used for diluted EPS | 118.6 |  | 119.6 |  | 118.5 |  | 119.6
(Calculated using whole dollars and shares) |  |  |  |  |  |  |
EPS |  |  |  |  |  |  |
Basic | $ | 1.96 |  |  | $ | 2.28 |  |  | $ | 3.37 |  |  | $ | 3.41 |
Diluted | $ | 1.94 |  |  | $ | 2.27 |  |  | $ | 3.33 |  |  | $ | 3.39 |

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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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