EASTMAN CHEMICAL CO (EMN) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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EASTMAN CHEMICAL CO cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net earnings → Net cash from operating activities: $87,000,000.00Net earnings → Operating adjustments reconciliation: $204,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $263,000,000.00Increase (decrease) in trade payables → Operating adjustments reconciliation: $85,000,000.00Variable compensation payments (in excess of) less than expenses → Operating adjustments reconciliation: $22,000,000.00Provision (benefit) from deferred income taxes → Operating adjustments reconciliation: $10,000,000.00Operating adjustments reconciliation → (Increase) decrease in trade receivables: $369,000,000.00Operating adjustments reconciliation → (Increase) decrease in inventories: $146,000,000.00Operating adjustments reconciliation → Pension and other postretirement contributions (in excess of) less than expenses: $48,000,000.00Operating adjustments reconciliation → Other items, net: $21,000,000.00Proceeds from borrowings → financing reconciliation: $594,000,000.00financing reconciliation → Net cash from financing activities: $241,000,000.00financing reconciliation → Dividends paid to stockholders: $192,000,000.00financing reconciliation → Repayment of borrowings: $150,000,000.00financing reconciliation → Other items, net: $11,000,000.00Net cash used in investing activities → investing reconciliation: $203,000,000.00Sales → investing reconciliation: $3,000,000.00investing reconciliation → Additions to properties and equipment: $203,000,000.00investing reconciliation → Other items, net: $3,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $566,000,000.00Net cash from operating activities → Cash sources and uses: $87,000,000.00Net cash from financing activities → Cash sources and uses: $241,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $691,000,000.00Cash sources and uses → Net cash used in investing activities: $203,000,000.00Net earnings: $291,000,000.00Net earnings+$291.00 MDepreciation and amortization: $263,000,000.00Depreciation & amortization+$263.00 MPension and other postretirement contributions (in excess of) less than expenses: -$48,000,000.00Pension contributions vs. expense−$48.00 MOther items, net: -$21,000,000.00Other operating, net−$21.00 M(Increase) decrease in inventories: -$146,000,000.00Inventories−$146.00 M(Increase) decrease in trade receivables: -$369,000,000.00Accounts receivable−$369.00 MIncrease (decrease) in trade payables: $85,000,000.00Trade payables+$85.00 MVariable compensation payments (in excess of) less than expenses: $22,000,000.00Variable comp paid vs. expense+$22.00 MProvision (benefit) from deferred income taxes: $10,000,000.00Deferred income taxes+$10.00 MNet cash from operating activities: $87,000,000.00Operating cash+$87.00 MOperating adjustments reconciliation: $584,000,000.00Net increase in commercial paper and other borrowings: $0.00Dividends paid to stockholders: -$192,000,000.00Dividends paid−$192.00 MOther items, net: -$11,000,000.00Other financing, net−$11.00 MRepayment of borrowings: -$150,000,000.00Long-term debt repaid−$150.00 MProceeds from borrowings: $594,000,000.00Long-term debt issued+$594.00 MTreasury stock purchases: $0.00Net cash from financing activities: $241,000,000.00Financing cash+$241.00 Mfinancing reconciliation: $594,000,000.00Additions to properties and equipment: -$203,000,000.00PP&E purchases−$203.00 MSales: $3,000,000.00Sales+$3.00 MOther items, net: -$3,000,000.00Other investing, net−$3.00 MNet cash used in investing activities: -$203,000,000.00. Cash required to fund net payments.Investing cash−$203.00 Minvesting reconciliation: $206,000,000.00Cash sources and uses: $894,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $566,000,000.00Beginning cash$566.00 MEnding cash: Cash, cash equivalents, and restricted cash: $691,000,000.00Ending cash$691.00 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow−$116.00 MOperating cash − cash spent on PP&ECash flow / Net income0.30×Operating cash flow ÷ net incomeNet cash change+$125.00 MEnding cash − beginning cash
Chart details

EASTMAN CHEMICAL CO cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2025
566,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
87,000,000 US dollars. Net cash provided.
Net earnings
291,000,000 US dollars
Depreciation and amortization
263,000,000 US dollars
Pension and other postretirement contributions (in excess of) less than expenses
negative 48,000,000 US dollars
Other items, net
negative 21,000,000 US dollars
(Increase) decrease in inventories
negative 146,000,000 US dollars
(Increase) decrease in trade receivables
negative 369,000,000 US dollars
Increase (decrease) in trade payables
85,000,000 US dollars
Variable compensation payments (in excess of) less than expenses
22,000,000 US dollars
Provision (benefit) from deferred income taxes
10,000,000 US dollars
Investing activities
negative 203,000,000 US dollars. Net cash used.
Additions to properties and equipment
negative 203,000,000 US dollars
Sales
3,000,000 US dollars
Other items, net
negative 3,000,000 US dollars
Financing activities
241,000,000 US dollars. Net cash provided.
Net increase in commercial paper and other borrowings
0 US dollars
Dividends paid to stockholders
negative 192,000,000 US dollars
Other items, net
negative 11,000,000 US dollars
Repayment of borrowings
negative 150,000,000 US dollars
Proceeds from borrowings
594,000,000 US dollars
Treasury stock purchases
0 US dollars
Operating adjustment reconciliation
584,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
594,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
206,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
0 US dollars
Ending cash on Jun 30, 2026
691,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
894,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
125,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.30×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
87,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
203,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 116,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income exceeds operating cash. The diagram allocates $87.00M of net income directly to operating cash and $204.00M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 87,000,000 US dollars minus 203,000,000 US dollars equals negative 116,000,000 US dollars.
EASTMAN CHEMICAL CO (EMN) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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