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EMNEastman Chemical Company
$66.19$7.6B
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  4. Financial Ratios

Eastman Chemical Company (EMN) Financial Ratios

Latest Ratios: P/E Ratio 16.1x · EV/EBITDA 8.4x · ROE 8.0%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

EMN Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$7.6B$7.4B$10.8B$10.7B$10.2B$16.6B$13.7B$11.0B$10.4B$13.5B$11.2B
Enterprise Value$12.1B$11.9B$15.2B$15.3B$14.8B$21.6B$18.7B$16.6B$16.4B$19.9B$17.6B
P/E Ratio →16.1415.5711.9111.9912.8319.3528.6514.469.679.1812.88
P/S Ratio0.860.841.151.170.971.581.621.191.031.421.25
P/B Ratio1.271.221.841.941.942.862.241.821.782.432.42
P/FCF17.8517.4015.6519.6427.9415.9212.9310.2310.2913.4314.71
P/OCF7.807.618.377.8110.4310.249.417.306.778.178.06

P/E links to full P/E history page with 30-year chart

EMN EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—1.361.621.661.412.062.211.791.622.091.96
EV / EBITDA8.378.238.069.619.5010.7811.038.567.909.428.28
EV / EBIT12.9815.3211.7411.7012.8016.9925.5014.8210.6213.0113.17
EV / FCF—28.0422.0828.0540.7420.7917.7015.4316.1519.7323.15

EMN Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin21.1%21.1%24.4%22.4%19.5%24.0%23.7%24.3%24.0%26.1%27.4%
Operating Margin10.6%10.6%14.7%11.9%10.3%14.0%13.3%14.3%14.6%16.1%17.2%
Net Profit Margin5.4%5.4%9.6%9.7%7.5%8.2%5.6%8.2%10.7%15.5%9.7%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE8.0%8.0%15.9%16.6%14.4%14.4%7.9%12.7%18.9%28.9%20.0%
ROA3.2%3.2%6.1%6.1%5.3%5.4%3.0%4.7%6.8%9.4%5.6%
ROIC6.7%6.7%10.1%8.2%7.8%10.0%7.4%8.5%9.3%10.0%10.6%
ROCE7.5%7.5%11.2%9.3%9.0%11.0%8.0%9.3%10.5%11.0%11.3%

EMN Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.840.840.900.930.980.950.920.961.051.171.43
Debt / EBITDA3.523.522.793.223.302.753.312.992.973.103.11
Net Debt / Equity—0.750.760.830.890.870.830.921.011.141.39
Net Debt / EBITDA3.123.122.352.882.982.522.972.892.863.013.02
Debt / FCF—10.646.438.4112.804.864.775.205.856.308.45
Interest Coverage3.733.735.995.826.166.643.595.056.486.265.17

EMN Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio1.371.371.511.351.161.561.741.861.821.591.60
Quick Ratio0.630.630.780.700.581.061.060.930.960.820.81
Cash Ratio0.210.210.310.210.150.150.280.110.120.100.10
Asset Turnover—0.590.620.630.720.680.530.580.630.590.58
Inventory Turnover3.493.493.574.244.485.304.684.214.864.664.62
Days Sales Outstanding—41.6645.6045.7944.2455.0165.3354.2753.4853.1749.41

EMN Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield5.0%5.2%3.5%3.5%3.7%2.3%2.6%3.1%3.0%2.2%2.4%
Payout Ratio80.4%80.4%41.9%42.1%48.0%43.8%74.9%45.2%29.4%20.1%31.4%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield6.2%6.4%8.4%8.3%7.8%5.2%3.5%6.9%10.3%10.9%7.8%
FCF Yield5.6%5.7%6.4%5.1%3.6%6.3%7.7%9.8%9.7%7.4%6.8%
Buyback Yield1.3%1.4%2.8%1.4%9.9%6.0%0.4%3.0%3.8%2.6%1.3%
Total Shareholder Yield6.3%6.5%6.3%4.9%13.6%8.3%3.1%6.1%6.9%4.8%3.7%
Shares Outstanding—$116M$118M$119M$125M$137M$137M$139M$143M$146M$148M

Key Metrics

Growth RegimeMixed
ProfitabilityStable
Balance SheetAdequate
Cash FlowStable
Top Statement Risk

Persistent YoY revenue contraction

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Margin Recovery from Cyclical Lows

Gross margin rebounded to 22.3% in Q2 2026 from 19.8% in Q1, per reported figures, yet remains below the 24-25% range seen in 2024, suggesting incomplete recovery.

The sequential margin expansion reflects improved price-cost spreads and volume leverage, but the TTM operating margin of 10.64% is still compressed versus the 14-16% levels of early 2024. This indicates that while the trough may be past, the company has not fully regained its pricing power or cost absorption. The Q2 net margin of 7.3% was flattered by a $49M tax benefit, so underlying profitability is likely closer to 5-6%, warranting caution when extrapolating forward.

ROIC Recovery Still Below Historical Peaks

ROIC improved to 2.2% in Q2 2026 from 0.9% in Q4 2025, per financial statements, but remains well below the 2.6-2.8% levels of 2024, indicating a slow recovery.

The sequential improvement in ROIC is driven by margin recovery rather than asset efficiency, as asset turnover has remained flat at 0.16. The company's heavy capital investment in molecular recycling facilities has expanded the asset base, diluting returns in the near term. Investors should monitor whether ROIC can return to the 3%+ range as the Kingsport facility ramps up and contributes to higher-margin specialty volumes.

Working Capital Drag Eases Sequentially

Cash conversion cycle improved to 49 days in Q2 2026 from 68 days in Q1, per reported data, driven by lower DIO and higher DPO, though DSO remains elevated at 47 days.

The reduction in DIO from 105 to 97 days suggests inventory destocking is progressing, while DPO rose to 95 days, indicating the company is stretching supplier payments. However, DSO has remained sticky around 47-55 days, reflecting slower collections in a soft demand environment. The working capital release contributed to positive FCF in Q2, but the volatility in CCC across quarters highlights the cyclicality of EMN's cash conversion.

Leverage Elevated but Manageable

Debt/EBITDA rose to 11.8x in Q2 2026 from 10.4x in Q4 2024, per reported figures, as EBITDA contracted, though interest coverage improved to 5.5x on higher operating income.

The D/E ratio of 0.84 appears understated given the company's $5.2B debt load, and the true leverage is better reflected in the D/EBITDA multiple, which is elevated due to depressed EBITDA. Interest coverage of 5.5x is comfortable but down from 6.3x in 2024, indicating that debt service is absorbing a larger share of operating income. The company's investment-grade profile appears intact, but the heavy capex for circular projects may pressure leverage if EBITDA does not recover further.

Liquidity Buffer Strengthens Modestly

Current ratio improved to 1.50 in Q2 2026 from 1.39 in Q1 2024, per balance sheet data, but the quick ratio of 0.76 highlights inventory dependence for short-term obligations.

The current ratio is adequate, but the quick ratio below 1.0 indicates that EMN relies on inventory conversion to meet near-term liabilities, which is typical for a chemical manufacturer. Cash of $691M provides a modest cushion, but the negative TTM FCF of -$1.1B suggests that internal cash generation is insufficient to cover capex and dividends, potentially requiring external financing or reduced distributions if the recovery stalls.

Misapplied Metric: Debt-to-Equity

The reported D/E of 0.84% is misleadingly low for a capital-intensive chemical firm, per data, obscuring the true leverage when compared to D/EBITDA of 11.8x.

Analysts often screen on D/E, but for EMN, this metric understates leverage because equity is inflated by retained earnings and LIFO reserves, while debt is substantial. The more relevant measure is D/EBITDA, which at 11.8x is elevated and signals higher financial risk. Additionally, pension obligations and operating leases are not captured in D/E, so investors should use net debt to EBITDA or adjusted leverage ratios to assess EMN's true balance sheet strength.

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Includes 30+ ratios · 30 years · Updated daily

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EMN — Frequently Asked Questions

Quick answers to the most common questions about buying EMN stock.

What is Eastman Chemical Company's P/E ratio?

Eastman Chemical Company's current P/E ratio is 16.1x. The historical average is 18.2x. This places it at the 68th percentile of its historical range.

What is Eastman Chemical Company's EV/EBITDA?

Eastman Chemical Company's current EV/EBITDA is 8.4x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 9.6x.

What is Eastman Chemical Company's ROE?

Eastman Chemical Company's return on equity (ROE) is 8.0%. The historical average is 16.1%.

Is EMN stock overvalued?

Based on historical data, Eastman Chemical Company is trading at a P/E of 16.1x. This is at the 68th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Eastman Chemical Company's dividend yield?

Eastman Chemical Company's current dividend yield is 4.98% with a payout ratio of 80.4%.

What are Eastman Chemical Company's profit margins?

Eastman Chemical Company has 21.1% gross margin and 10.6% operating margin. Operating margin between 10-20% is typical for established companies.

How much debt does Eastman Chemical Company have?

Eastman Chemical Company's Debt/EBITDA ratio is 3.5x, indicating high leverage. A ratio between 2-4x is manageable but warrants monitoring.