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Eastman Chemical Co (EMN) Stock Fundamental Analysis & AI Rating 2026

EMN NYSE Plastic Materials, Synth Resins & Nonvulcan Elastomers DE CIK: 0000915389
Updated This Month • Analysis: Mar 19, 2026 • SEC Data: 2025-12-31
Combined AI Rating
HOLD
66% Confidence
STRONG AGREEMENT
HOLD
62% Conf
HOLD
71% Conf

📊 EMN Key Takeaways

Revenue: $8.8B
Net Margin: 5.4%
Free Cash Flow: $424.0M
Current Ratio: 1.37x
Debt/Equity: 0.70x
EPS: $4.10
AI Rating: HOLD with 62% confidence
Eastman Chemical Co (EMN) receives a HOLD rating with 66% confidence from our AI fundamental analysis based on SEC 10-K filings. With revenue of $8.8B, net profit margin of 5.4%, and return on equity (ROE) of 8.0%, Eastman Chemical Co demonstrates mixed fundamentals in the Market sector. Below is our complete EMN stock analysis for 2026.

Is Eastman Chemical Co (EMN) a Good Investment?

Claude

Eastman Chemical demonstrates solid operational fundamentals with positive free cash flow generation and manageable leverage, but the extraordinary 4307.7% revenue growth combined with flat net income suggests one-time gains or accounting adjustments rather than sustainable business expansion. The modest profitability margins (5.4% net, 6.5% operating) and declining diluted EPS (-46.5% YoY) raise concerns about growth quality and underlying operational performance despite the revenue spike.

ChatGPT

Eastman Chemical shows a fundamentally stable but not clearly accelerating profile: cash generation remains positive, leverage is manageable, and liquidity is adequate for a capital-intensive chemicals business. However, profitability is only moderate, free cash flow conversion is not especially strong, and the combination of flat net income with a steep diluted EPS decline suggests weaker growth quality and possible capital allocation or share-count effects that need monitoring.

Why Buy Eastman Chemical Co Stock? EMN Key Strengths

Claude
  • + Strong free cash flow generation of $424M with 4.8% FCF margin provides financial flexibility
  • + Moderate leverage with 0.70x debt-to-equity ratio and manageable long-term debt position
  • + Positive operating cash flow of $970M demonstrates cash generation capability from core operations
  • + Current ratio of 1.37x indicates adequate short-term liquidity to meet obligations
ChatGPT
  • + Positive operating cash flow of $970M and free cash flow of $424M support internal funding capacity
  • + Balance sheet leverage appears manageable with debt/equity of 0.70x and a current ratio of 1.37x
  • + Solid gross profitability at 21.1% indicates the business retains some pricing power and product mix resilience

EMN Stock Risks: Eastman Chemical Co Investment Risks

Claude
  • ! Revenue surge of 4307.7% YoY appears anomalous and likely reflects acquisition, accounting change, or one-time event rather than organic growth
  • ! Net income essentially flat YoY (-0.2%) while revenue explodes indicates significant margin compression or non-operating charges
  • ! Diluted EPS declined 46.5% YoY signaling shareholder value destruction despite nominal net income stability
  • ! Low profitability margins (5.4% net margin, 6.5% operating margin) provide limited buffer for operational stress
  • ! Quick ratio of 0.63x suggests potential liquidity concerns if working capital pressure emerges
  • ! High insider trading activity (30 Form 4 filings in 90 days) warrants monitoring for potential concerns
ChatGPT
  • ! Operating and net margins of 6.5% and 5.4% are modest for a cyclical chemicals business and leave limited cushion if demand weakens
  • ! Diluted EPS fell 46.5% year over year despite nearly flat net income, raising concerns about earnings quality and per-share value creation
  • ! Quick ratio of 0.63x and relatively low cash of $566M versus $4.20B long-term debt reduce financial flexibility in a downturn

Key Metrics to Watch

Claude
  • * Revenue quality and organic growth rate (exclude one-time items) in subsequent quarters
  • * Net margin trend and operating efficiency improvements to confirm sustainable profitability
  • * Free cash flow sustainability and capital allocation decisions relative to debt reduction
  • * Gross margin trajectory as proxy for pricing power and input cost management
  • * Debt-to-EBITDA ratio and interest coverage ratio once normalized earnings data available
ChatGPT
  • * Operating margin and free cash flow margin
  • * Diluted EPS trend versus net income trend

Eastman Chemical Co (EMN) Financial Metrics & Key Ratios

Revenue
$8.8B
Net Income
$474.0M
EPS (Diluted)
$4.10
Free Cash Flow
$424.0M
Total Assets
$14.9B
Cash Position
$566.0M

💡 AI Analyst Insight

The relatively thin 4.8% FCF margin may limit capital allocation flexibility.

EMN Profit Margin, ROE & Profitability Analysis

Gross Margin 21.1%
Operating Margin 6.5%
Net Margin 5.4%
ROE 8.0%
ROA 3.2%
FCF Margin 4.8%

EMN vs Market Sector: How Eastman Chemical Co Compares

How Eastman Chemical Co compares to Market sector averages

Net Margin
EMN 5.4%
vs
Sector Avg 12.0%
EMN Sector
ROE
EMN 8.0%
vs
Sector Avg 15.0%
EMN Sector
Current Ratio
EMN 1.4x
vs
Sector Avg 1.8x
EMN Sector
Debt/Equity
EMN 0.7x
vs
Sector Avg 0.7x
EMN Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Eastman Chemical Co Stock Overvalued? EMN Valuation Analysis 2026

Based on fundamental analysis, Eastman Chemical Co shows some fundamental concerns relative to the Market sector in 2026.

Return on Equity
8.0%
Sector avg: 15%
Net Profit Margin
5.4%
Sector avg: 12%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.70x
Sector avg: 0.7x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Eastman Chemical Co Balance Sheet: EMN Debt, Cash & Liquidity

Current Ratio
1.37x
Quick Ratio
0.63x
Debt/Equity
0.70x
Debt/Assets
59.4%
Interest Coverage
N/A
Long-term Debt
$4.2B

EMN Revenue & Earnings Growth: 5-Year Financial Trend

EMN 5-year financial data: Year 2021: Revenue $10.5B, Net Income $759.0M, EPS $5.48. Year 2022: Revenue $10.6B, Net Income $478.0M, EPS $3.50. Year 2023: Revenue $10.6B, Net Income $857.0M, EPS $6.25. Year 2024: Revenue $10.6B, Net Income $793.0M, EPS $6.35. Year 2025: Revenue $9.4B, Net Income $894.0M, EPS $7.49.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Eastman Chemical Co's revenue has declined by 10% over the 5-year period, indicating business contraction. The most recent EPS of $7.49 reflects profitable operations.

EMN Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
4.8%
Free cash flow / Revenue

EMN Quarterly Earnings & Performance

Quarterly financial performance data for Eastman Chemical Co including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q3 2025 $2.2B $47.0M $0.40
Q2 2025 $2.3B $140.0M $1.20
Q1 2025 $2.3B $165.0M $1.39
Q3 2024 $2.3B $178.0M $1.49
Q2 2024 $2.3B $230.0M $1.94
Q1 2024 $2.3B $134.0M $1.12
Q3 2023 $2.3B $178.0M $1.49
Q2 2023 $2.3B $256.0M $2.03

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Eastman Chemical Co Dividends, Buybacks & Capital Allocation

Operating Cash Flow
$970.0M
Cash generated from operations
Stock Buybacks
$900.0M
Shares repurchased (TTM)
Capital Expenditures
$546.0M
Investment in assets
Dividends Paid
$381.0M
Returned to shareholders

EMN SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Eastman Chemical Co (CIK: 0000915389)

📋 Recent SEC Filings

Date Form Document Action
Apr 10, 2026 4 xslF345X06/wk-form4_1775852147.xml View →
Apr 10, 2026 4 xslF345X06/wk-form4_1775851735.xml View →
Apr 10, 2026 4 xslF345X06/wk-form4_1775851727.xml View →
Apr 10, 2026 4 xslF345X06/wk-form4_1775851719.xml View →
Apr 10, 2026 4 xslF345X06/wk-form4_1775851711.xml View →

Frequently Asked Questions about EMN

What is the AI rating for EMN?

Eastman Chemical Co (EMN) has a Combined AI Rating of HOLD from Claude (HOLD) and ChatGPT (HOLD) with 66% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are EMN's key strengths?

Claude: Strong free cash flow generation of $424M with 4.8% FCF margin provides financial flexibility. Moderate leverage with 0.70x debt-to-equity ratio and manageable long-term debt position. ChatGPT: Positive operating cash flow of $970M and free cash flow of $424M support internal funding capacity. Balance sheet leverage appears manageable with debt/equity of 0.70x and a current ratio of 1.37x.

What are the risks of investing in EMN?

Claude: Revenue surge of 4307.7% YoY appears anomalous and likely reflects acquisition, accounting change, or one-time event rather than organic growth. Net income essentially flat YoY (-0.2%) while revenue explodes indicates significant margin compression or non-operating charges. ChatGPT: Operating and net margins of 6.5% and 5.4% are modest for a cyclical chemicals business and leave limited cushion if demand weakens. Diluted EPS fell 46.5% year over year despite nearly flat net income, raising concerns about earnings quality and per-share value creation.

What is EMN's revenue and growth?

Eastman Chemical Co reported revenue of $8.8B.

Does EMN pay dividends?

Eastman Chemical Co pays dividends, with $381.0M distributed to shareholders in the trailing twelve months.

Where can I find EMN SEC filings?

Official SEC filings for Eastman Chemical Co (CIK: 0000915389) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is EMN's EPS?

Eastman Chemical Co has a diluted EPS of $4.10.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined rating reflects both perspectives for balanced insights.

Is EMN a good stock to buy right now?

Based on our AI fundamental analysis in April 2026, Eastman Chemical Co has a HOLD rating with 66% confidence. Review the strengths and risks sections above before making a decision. This is not investment advice.

Is EMN stock overvalued or undervalued?

Valuation metrics for EMN: ROE of 8.0% (sector avg: 15%), net margin of 5.4% (sector avg: 12%). Compare these metrics with sector averages to assess valuation.

Should I buy EMN stock in 2026?

Our dual AI analysis gives Eastman Chemical Co a combined HOLD rating for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is EMN's free cash flow?

Eastman Chemical Co's operating cash flow is $970.0M, with capital expenditures of $546.0M. FCF margin is 4.8%.

How does EMN compare to other Market stocks?

Vs Default sector averages: Net margin 5.4% (avg: 12%), ROE 8.0% (avg: 15%), current ratio 1.37 (avg: 1.8).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: Mar 19, 2026 | Data as of: 2025-12-31 | Powered by Claude AI