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SEGMENT AND REGIONAL SALES INFORMATION
 6 Months Ended
Jun. 30, 2025
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
Eastman's products and operations are managed and reported in four operating segments: Advanced Materials ("AM"), Additives & Functional Products ("AFP"), Chemical Intermediates ("CI"), and Fibers. The economic factors that impact the nature, amount, timing, and uncertainty of revenue and cash flows vary among the Company's operating segments and the geographical regions in which they operate. This operating segment structure is used by the Chief Operating Decision Maker ("CODM"), who has been determined to be the Chief Executive Officer, to make key operating decisions and assess performance of the Company. The CODM evaluates segment operating performance, and makes resource allocation and performance evaluation decisions, based on Adjusted EBIT, defined as the GAAP measure earnings before interest and taxes ("EBIT"), adjusted for non-core, unusual, or non-recurring items. These adjustments allow the CODM to evaluate segment operating performance excluding the effect of transactions, costs, and losses or gains that do not directly result from Eastman's normal, or "core", business and operations, or are otherwise of an unusual or non-recurring nature. For disaggregation of revenue by major product lines and regions for each operating segment, see Note 20, "Segment and Regional Sales Information", to the consolidated financial statements in Part II, Item 8 of the Company's 2024 Annual Report on Form 10-K. For additional financial and product information for each operating segment, see Part I, Item 1, "Business - Business Segments", in the Company's 2024 Annual Report on Form 10-K.
Second Quarter 2025
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$777 $769 $463 $274 $2,283 
Cost of sales568 558 465 174 1,765 
Selling, general and administrative expenses64 43 21 16 144 
Other segment items (1)
24 15 7 3 49 
Adjusted EBIT
121 153 (30)81 325 
Reconciliation of segment Adjusted EBIT to consolidated earnings before income taxes ("EBT"):
Other adjusted EBIT (2)
(50)
Non-core items impacting EBIT
Asset impairments, restructuring, and other charges, net (3)
(13)
Environmental and other costs (4)
(40)
Net interest expense(53)
Consolidated EBT$169 
Second Quarter 2025
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibers
Total Operating Segments
Other
Total Consolidated
Depreciation and amortization expense$51 $36 $24 $16 $127 $— $127 
Capital expenditures92 24 14 12 142 8 150 
(1)Other segment items for each reportable segment includes research and development ("R&D") expenses, other components of post-employment (benefit) cost, net and other (income) charges, net.
(2)Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net.
(3)See Note 11, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items.
(4)Environmental and other costs from previously divested or non-operational sites and product lines primarily related to increased chemical costs for groundwater treatment and new and extended remediation costs reported in "Other" to be paid out over 30 years.
Second Quarter 2024
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$795 $718 $515 $330 $2,358 
Cost of sales573 530 460 187 1,750 
Selling, general and administrative expenses72 50 27 18 167 
Other segment items (1)
19 15 6 3 43 
Adjusted EBIT131 123 22 122 398 
Reconciliation of segment Adjusted EBIT to consolidated EBT:
Other adjusted EBIT (2)
(45)
Non-core items impacting EBIT
Environmental and other costs (3)
(16)
Net interest expense(50)
Consolidated EBT$287 
Second Quarter 2024
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating SegmentsOtherTotal Consolidated
Depreciation and amortization expense$49 $36 $24 $15 $124 $2 $126 
Capital expenditures78 13 9 9 109 6 115 
(1)Other segment items for each reportable segment includes R&D expenses, other components of post-employment (benefit) cost, net and other (income) charges, net.
(2)Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net.
(3)Environmental and other costs from previously divested or non-operational sites and product lines.
First Six Months 2025
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$1,496 $1,502 $1,008 $562 $4,568 
Cost of sales1,079 1,084 957 350 3,470 
Selling, general and administrative expenses133 94 49 35 311 
Other segment items (1)
47 30 13 8 98 
Adjusted EBIT
237 294 (11)169 689 
Reconciliation of segment Adjusted EBIT to consolidated earnings before income taxes ("EBT"):
Other adjusted EBIT (2)
(103)
Non-core items impacting EBIT
Asset impairments, restructuring, and other charges, net (3)
(22)
Environmental and other costs (4)
(40)
Net interest expense(102)
Consolidated EBT$422 
First Six Months 2025
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibers
Total Operating Segments
Other
Total Consolidated
Depreciation and amortization expense$101 $71 $48 $32 $252 $1 $253 
Capital expenditures189 39 33 20 281 16 297 
(1)Other segment items for each reportable segment includes R&D expenses, other components of post-employment (benefit) cost, net and other (income) charges, net.
(2)Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net.
(3)See Note 11, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items.
(4)Environmental and other costs from previously divested or non-operational sites and product lines primarily related to increased chemical costs for groundwater treatment and new and extended remediation costs reported in "Other" to be paid out over 30 years.
First Six Months 2024
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$1,543 $1,422 $1,038 $661 $4,664 
Cost of sales1,119 1,057 930 377 3,483 
Selling, general and administrative expenses149 103 58 38 348 
Other segment items (1)
40 30 12 7 89 
Adjusted EBIT235 232 38 239 744 
Reconciliation of segment Adjusted EBIT to consolidated EBT:
Other adjusted EBIT (2)
(117)
Non-core items impacting EBIT
Asset impairments, restructuring, and other charges, net (3)
(11)
Environmental and other costs (4)
(16)
Net interest expense(99)
Consolidated EBT$501 
First Six Months 2024
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating SegmentsOtherTotal Consolidated
Depreciation and amortization expense$98 $72 $49 $31 $250 $3 $253 
Capital expenditures228 24 20 15 287 13 300 
(1)Other segment items for each reportable segment includes R&D expenses, other components of post-employment (benefit) cost, net and other (income) charges, net.
(2)Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net.
(3)See Note 11, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items.
(4)Environmental and other costs from previously divested or non-operational sites and product lines.

(Dollars in millions)Second QuarterFirst Six Months
Sales by Segment2025202420252024
Advanced Materials$777 $795 $1,496 $1,543 
Additives & Functional Products769 718 1,502 1,422 
Chemical Intermediates463 515 1,008 1,038 
Fibers274 330 562 661 
Total Sales by Operating Segment2,283 2,358 4,568 4,664 
Other4 5 9 9 
Total Sales$2,287 $2,363 $4,577 $4,673 
June 30,December 31, 2024
(Dollars in millions)2025
Assets by Segment (1)
Advanced Materials$5,901 $5,735 
Additives & Functional Products
4,809 4,608 
Chemical Intermediates
1,676 1,586 
Fibers1,114 1,075 
Total Assets by Operating Segment13,500 13,004 
Corporate Assets1,719 2,209 
Total Assets$15,219 $15,213 
(1)Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets.