EMN · 10-Q · 2026Q3 · Full report
Operating Cash Flow Trends
EASTMAN CHEMICAL CO · 2026-10-30 · Importance 14 · Surprise 6 · Matches filing data
Cash provided by operating activities decreased $91 million in the first nine months of 2026 versus the same 2025 period. Increased working-capital requirements drove the decline, partly offset by lower variable-compensation payouts. Higher net earnings were offset by unfavorable Other items, net, which included lower income-tax provisions and non-cash environmental liabilities. Cash used in investing activities declined $116 million, primarily because of lower capital spending.
Key facts
- Eastman reported cash provided by operating activities of $377 million in the first nine months of 2026, compared with $468 million in the first nine months of 2025. source
- Eastman operating cash provided decreased $91 million in first nine months 2026 versus first nine months 2025, primarily from increased working capital requirements, partially offset by lower variable compensation payout. source
- Higher net earnings in first nine months 2026 were offset by unfavorable Other items, net, including lower provision for income taxes and non-cash environmental liabilities. source
Impact estimates
| metric | direction | stage | expected | basis |
|---|---|---|---|---|
| cash | negative | realized | -0.6% | Eastman reported cash provided by operating activities of $377 million in the first nine months of 2026, compared with $468 million in the… |