EMN — what changed in the latest 10-Q
A section-by-section comparison of EMN's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-07-31 vs the prior 10-Q · 2026-05-01
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +39 | −25 | ~27 | 42 |
| Market risk (Item 3) | Text added/removed | 0 | 0 | ~1 | 3 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 0 |
| Legal proceedings | Text added/removed | 0 | 0 | ~1 | 1 |
| Other information | No paragraph-level changes | 0 | 0 | 0 | 2 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Not shown (absent or not faithfully extractable): Risk factors
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-07-31
•Asset impairments, restructuring, and other charges, net, and
•Environmental and other costs from previously divested or non-operational sites and product lines, which included associated gains and losses.
Cost of sales impact from restructuring activities$— $— $3 $—
Total items impacting provision for income taxes(35)7 (41)(24)
Total items impacting net earnings attributable to Eastman$44 $46 $62 $86
Text removed vs the prior filing · source: 10-Q · 2026-05-01
Total items impacting net earnings attributable to Eastman$18 $40
Sales revenue decreased in first quarter 2026 compared to first quarter 2025 due to lower sales volume and lower selling prices partially offset by favorable foreign currency exchange impact. Lower sale volume was primarily driven by customer inventory destocking in the acetate tow product line as w…
EBIT excluding non-core items decreased in first quarter 2026 compared to first quarter 2025 primarily due to lower selling prices, lower sales volume, lower asset utilization, and increased energy costs across our businesses resulting from Winter Storm Fern. These factors were partially offset by t…
Selling, general and administrative ("SG&A") expenses decreased in first quarter 2026 compared to first quarter 2025 primarily due to cost reduction initiatives, partially offset by higher variable compensation costs.
Other (income) charges, net increased in first quarter 2026 compared to first quarter 2025 primarily due to an increase of indirect taxes. For more information regarding components of foreign exchange transaction losses, see Note 5, "Derivative and Non-Derivative Financial Instruments", to the unaud…
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice