US Equity · NYSE · Earnings Dossier

EMN earnings intelligence

Eastman Chemical Company

Basic Materials · Specialty Chemicals · USD reporting basis

Current earnings profile Delivery strong, expectations demanding

Results have usually cleared estimates, but price has not consistently rewarded the delivery.

Evidence100/100 · Deep

Next scheduled catalyst

No forward date is currently stored

The historical dossier remains available while the next calendar date is unconfirmed.

0event risk

Inactive

Countdown-calendar proximity
EPS estimate-provider consensus
Estimate growth-versus comparable year-ago actual
Historical movement5.1%average absolute next weekly close

Three-year earnings transmission

Delivered earnings power versus market price

Fundamental fracture

Market price is leading earnings power; the spread is closing and has persisted through 2 updates. Both series begin at 100, so the gap isolates the relative change in price and trailing earnings power.

Market move-0.6%2023-08-18 to 2026-08-07
Earnings move-24.5%trailing diluted EPS
Unresolved spread-23.9 ptsClosing
Current multiple14.9xprice divided by TTM EPS
Relationship pressure27/100Low
Model confidence82/100High

Move decomposition

Earnings contribution and valuation offset

The market move is separated into the change in trailing earnings power and the offset from relative valuation.

Relationship controls

What qualifies the headline spread

Fundamental fracture

Earnings have weakened while price has not adjusted to the same degree.

Model qualification

The direction is sensitive to the comparison horizon.

Beat rate83.3%10 beats in 12 measured quarters
Average surprise+4.4%median 3.5%
Delivery streak33 consecutive beats
Average response-0.5%12 measured reactions
Result-price confirmation60%same directional sign
Surprise variability6.9 ptspopulation dispersion

Estimate delivery

Actual EPS versus consensus

Actual and estimated EPS are displayed in reported currency on the same quarterly basis.

Price acceptance

Surprise and next weekly close

The response uses the first completed weekly close after the public report against the prior completed weekly close.

Fundamental delivery

Quarterly revenue and net income

Reported financial statements provide scale and earnings quality context around the headline EPS result.

Transmission matrix

Does price confirm delivery?

Upper right and lower left observations confirm the sign of delivery. The other quadrants expose expectation or resilience effects.

Current business context

Growth, quality and valuation

As of 9 Aug 2026
EPS growth-46.9%year on year
Revenue growth-4.5%year on year
Average surprise3.5%latest four quarters
SUE0.47standardised surprise
Net margin5.0%trailing basis
Cash conversion3.26xcash flow / net income
P/E19.0xcurrent snapshot
Data completeness100%alphavantage

Market context

Positioning into the event

Week ending 7 Aug 2026
Weekly close73.64 USDcompleted week
13-week return1.1%price momentum
Fair-value gap-5.1%price versus current fair value
Relative strength-2.4exchange benchmark
Trend signalInactiveweekly architecture
Next-week stateUndecided50.6%

Market context describes the setup surrounding the report. It does not convert the earnings event into a directional forecast.

Reported evidence ledger

Quarter-by-quarter delivery and acceptance

Each row preserves the reported estimate, public date, statement context and conservative weekly reaction measurement.

12 quarters
Reported / periodEPS actual / estimateSurpriseEPS growthRevenue / growthNext close / four weeksRead
Reported / period30 Jul 202630 Jun 2026 · exact
EPS actual / estimate1.97 / 1.80USD
Surprise+9.4%Beat
EPS growth+23.1%year on year
Revenue / growth2513000000+9.9% · USD
Next close / four weeks+2.6% / -completed weekly closes
ReadConfirmedresult versus price sign
Reported / period30 Apr 202631 Mar 2026 · exact
EPS actual / estimate1.09 / 1.06USD
Surprise+2.8%Beat
EPS growth-42.9%year on year
Revenue / growth2177000000-4.9% · USD
Next close / four weeks+7.7% / +2.9%completed weekly closes
ReadConfirmedresult versus price sign
Reported / period29 Jan 202631 Dec 2025 · exact
EPS actual / estimate0.75 / 0.72USD
Surprise+4.2%Beat
EPS growth-59.9%year on year
Revenue / growth1973000000-12.1% · USD
Next close / four weeks+0.9% / +15.2%completed weekly closes
ReadContainedresult versus price sign
Reported / period3 Nov 202530 Sep 2025 · exact
EPS actual / estimate1.14 / 1.17USD
Surprise-2.6%Miss
EPS growth-49.6%year on year
Revenue / growth2202000000-10.6% · USD
Next close / four weeks+2.9% / +4.3%completed weekly closes
ReadDivergedresult versus price sign
Reported / period31 Jul 202530 Jun 2025 · exact
EPS actual / estimate1.60 / 1.75USD
Surprise-8.6%Miss
EPS growth-25.6%year on year
Revenue / growth2287000000-3.2% · USD
Next close / four weeks-24.9% / -11.3%completed weekly closes
ReadConfirmedresult versus price sign
Reported / period24 Apr 202531 Mar 2025 · exact
EPS actual / estimate1.91 / 1.89USD
Surprise+1.1%Beat
EPS growth+18.6%year on year
Revenue / growth2290000000-0.9% · USD
Next close / four weeks-1.2% / +7.6%completed weekly closes
ReadDivergedresult versus price sign
Reported / period30 Jan 202531 Dec 2024 · exact
EPS actual / estimate1.87 / 1.57USD
Surprise+19.1%Beat
EPS growth+42.7%year on year
Revenue / growth2245000000+1.8% · USD
Next close / four weeks+8.2% / +7.2%completed weekly closes
ReadConfirmedresult versus price sign
Reported / period31 Oct 202430 Sep 2024 · exact
EPS actual / estimate2.26 / 2.14USD
Surprise+5.6%Beat
EPS growth+53.7%year on year
Revenue / growth2464000000+8.8% · USD
Next close / four weeks-4.1% / +0.2%completed weekly closes
ReadDivergedresult versus price sign
Reported / period25 Jul 202430 Jun 2024 · exact
EPS actual / estimate2.15 / 2.01USD
Surprise+7.0%Beat
EPS growth-year on year
Revenue / growth2363000000- · USD
Next close / four weeks+3.7% / +0.6%completed weekly closes
ReadConfirmedresult versus price sign
Reported / period25 Apr 202431 Mar 2024 · exact
EPS actual / estimate1.61 / 1.43USD
Surprise+12.6%Beat
EPS growth-year on year
Revenue / growth2310000000- · USD
Next close / four weeks-0.9% / +4.1%completed weekly closes
ReadContainedresult versus price sign
Reported / period1 Feb 202431 Dec 2023 · exact
EPS actual / estimate1.31 / 1.30USD
Surprise+0.8%Beat
EPS growth-year on year
Revenue / growth2205000000- · USD
Next close / four weeks-2.7% / +2.0%completed weekly closes
ReadDivergedresult versus price sign
Reported / period26 Oct 202330 Sep 2023 · exact
EPS actual / estimate1.47 / 1.45USD
Surprise+1.4%Beat
EPS growth-year on year
Revenue / growth2264000000- · USD
Next close / four weeks+1.8% / +14.3%completed weekly closes
ReadConfirmedresult versus price sign

Reproducible method

How the earnings dossier is measured

Descriptive, not predictive
Estimate delivery

Reported diluted EPS is compared with the stored estimate for the same fiscal period. Moves within ±0.5% are classified as in-line.

Price response

The first completed weekly close after the public date is compared with the prior completed weekly close. Four-week response uses the first close at least 21 days later.

Event risk

Risk combines proximity, average absolute price movement, surprise variability, estimate availability and timing certainty. It does not score direction.

Data discipline

Exact public dates are used when stored. Missing estimates, timing and statement fields remain missing. No result or reaction is filled from a future observation.

Independent market research for education. Not investment advice, a recommendation, forecast, target or execution instruction.

Evidence context