Filing Flows › Eastman Chemical (EMN) › Guidance & outlook

Eastman Chemical (EMN) guidance and outlook

Eastman Chemical (EMN) reaffirmed its guidance on Oct 29, 2026: Tax rate 15% for FY2026; Tax rate 14.5% for FY2026. Eastman Chemical's 10-Q filed Oct 30, 2026 makes 9 forward-looking statements.

Guidance and outlook

Latest guidance

From the earnings release filed Oct 29, 2026 (8-K on EDGAR).

Forward-looking statements, 10-Q filed Oct 30, 2026

• In addition to using such measures to evaluate results in a specific period, management evaluates such non-GAAP measures, and believes that investors may also evaluate such measures, because such measures may provide more complete and consistent comparisons of the Company's, and its segments', operational performance on a period-over-period historical basis and, as a result, provide a better indication of…
• In interim periods, Eastman discloses non-GAAP earnings with an adjusted effective tax rate and a resulting adjusted provision for income taxes using the Company's forecasted tax rate for the full year as of the end of the interim period.
• The adjusted effective tax rate and resulting adjusted provision for income taxes are equal to the Company's projected full year effective tax rate and provision for income taxes on earnings excluding non-core, unusual, or non-recurring items for completed periods.
• The adjusted effective tax rate and resulting adjusted provision for income taxes may fluctuate during the year for changes in events and circumstances that change the Company's forecasted annual effective tax rate and resulting provision for income taxes excluding non-core, unusual, or non-recurring items.
• Management discloses this adjusted effective tax rate, and the related reconciliation to the GAAP effective tax rate, to provide investors more complete and consistent comparisons of the Company's operational performance on a period-over-period interim basis and on the same basis as management evaluates quarterly financial results to provide a better indication of expected full year results.
• The Company engages the market by working directly with customers and downstream users, targeting attractive markets, and leveraging disruptive macro trends.
• Research and development expenses decreased in first nine months 2026 compared to first nine months 2025 primarily due to targeted R&D project reductions as we focused on the top corporate programs.
• Based on the original terms of receivables sold for certain programs and actual outstanding balance of receivables under servicing agreements, the Company estimates that $385 million and $346 million of these receivables would have been outstanding as of September 30, 2026 and December 31, 2025 had they not been sold under these factoring programs.
• The Company expects that 2026 capital expenditures will be approximately $400 million, primarily for maintenance capital and limited growth capital for strategic projects.

Eastman Chemical's latest quarter

Questions

Did Eastman Chemical raise or lower its guidance?

Eastman Chemical (EMN) reaffirmed its guidance on Oct 29, 2026: Tax rate 15% for FY2026; Tax rate 14.5% for FY2026.

What does Eastman Chemical expect?

In addition to using such measures to evaluate results in a specific period, management evaluates such non-GAAP measures, and believes that investors may also evaluate such measures, because such measures may provide more complete and consistent comparisons of the Company's, and its segments', operational performance on a period-over-period historical basis and, as a result, provide a better indication of… In interim periods, Eastman discloses non-GAAP earnings with an adjusted effective tax rate and a resulting adjusted provision for income taxes using the Company's forecasted tax rate for th

Open the interactive view →

Updated Nov 8, 2026. Read automatically from SEC filings and public data; errors are possible. Not investment advice.