Eastman Chemical (EAC) Ratios
Eastman Chemical Ratios
DE:EAC's free cash flow for Q3 2026 was $195.00M. For the 2026 fiscal year, DE:EAC's free cash flow was decreased by $-95.00M and operating cash flow was $290.00M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.37 | 1.51 | 1.35 | 1.16 | 1.56 |
| Quick Ratio | 0.63 | 0.78 | 0.70 | 0.58 | 1.06 |
| Cash Ratio | 0.21 | 0.31 | 0.21 | 0.15 | 0.15 |
| Solvency Ratio | 0.11 | 0.15 | 0.15 | 0.13 | 0.14 |
| Operating Cash Flow Ratio | 0.37 | 0.48 | 0.53 | 0.30 | 0.54 |
| Short-Term Operating Cash Flow Coverage | 1.51 | 2.58 | 2.54 | 0.87 | 2.17 |
| Net Current Asset Value | $ -5.18B | $ -5.26B | $ -5.62B | $ -5.65B | $ -5.08B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.34 | 0.35 | 0.33 | 0.35 | 0.33 |
| Debt-to-Equity Ratio | 0.85 | 0.91 | 0.89 | 1.00 | 0.90 |
| Debt-to-Capital Ratio | 0.46 | 0.48 | 0.47 | 0.50 | 0.47 |
| Long-Term Debt-to-Capital Ratio | 0.42 | 0.45 | 0.44 | 0.44 | 0.44 |
| Financial Leverage Ratio | 2.49 | 2.63 | 2.68 | 2.85 | 2.72 |
| Debt Service Coverage Ratio | 1.41 | 2.28 | 2.11 | 1.11 | 1.70 |
| Interest Coverage Ratio | 4.48 | 6.37 | 4.87 | 5.77 | 7.65 |
| Debt to Market Cap | 0.68 | 0.48 | 0.45 | 0.51 | 0.32 |
| Interest Debt Per Share | 46.08 | 46.91 | 42.76 | 43.23 | 39.67 |
| Net Debt to EBITDA | 3.50 | 2.45 | 2.38 | 2.85 | 2.59 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.07% | 24.41% | 22.42% | 19.52% | 24.02% |
| EBIT Margin | 8.87% | 13.79% | 14.23% | 11.00% | 12.15% |
| EBITDA Margin | 14.73% | 19.22% | 19.65% | 15.53% | 17.29% |
| Operating Profit Margin | 10.64% | 14.67% | 11.92% | 10.29% | 14.01% |
| Pretax Profit Margin | 6.49% | 11.49% | 11.82% | 9.27% | 10.32% |
| Net Profit Margin | 5.42% | 9.65% | 9.72% | 7.53% | 8.18% |
| Continuous Operations Profit Margin | 5.43% | 9.68% | 9.74% | 7.56% | 8.27% |
| Net Income Per EBT | 83.45% | 83.95% | 82.24% | 81.17% | 79.21% |
| EBT Per EBIT | 61.01% | 78.34% | 99.18% | 90.13% | 73.66% |
| Return on Assets (ROA) | 3.19% | 5.95% | 6.11% | 5.41% | 5.52% |
| Return on Equity (ROE) | 7.95% | 15.66% | 16.38% | 15.39% | 15.02% |
| Return on Capital Employed (ROCE) | 7.63% | 11.00% | 9.09% | 9.50% | 11.71% |
| Return on Invested Capital (ROIC) | 6.06% | 8.91% | 7.17% | 7.04% | 8.85% |
| Return on Tangible Assets | 4.64% | 8.58% | 9.08% | 8.10% | 8.15% |
| Earnings Yield | 6.47% | 8.49% | 8.39% | 7.88% | 5.25% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.76 | 8.01 | 7.97 | 8.25 | 6.63 |
| Payables Turnover | 5.70 | 5.42 | 6.10 | 6.43 | 6.49 |
| Inventory Turnover | 3.49 | 3.57 | 4.24 | 4.48 | 5.30 |
| Fixed Asset Turnover | 1.48 | 1.67 | 1.66 | 2.04 | 2.10 |
| Asset Turnover | 0.59 | 0.62 | 0.63 | 0.72 | 0.68 |
| Working Capital Turnover Ratio | 7.34 | 8.17 | 12.85 | 9.57 | 6.60 |
| Cash Conversion Cycle | 82.29 | 80.54 | 72.03 | 69.00 | 67.66 |
| Days of Sales Outstanding | 41.66 | 45.60 | 45.79 | 44.24 | 55.01 |
| Days of Inventory Outstanding | 104.62 | 102.32 | 86.08 | 81.53 | 68.92 |
| Days of Payables Outstanding | 63.99 | 67.37 | 59.84 | 56.78 | 56.27 |
| Operating Cycle | 146.28 | 147.91 | 131.88 | 125.78 | 123.93 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 8.46 | 11.03 | 11.59 | 7.89 | 12.00 |
| Free Cash Flow Per Share | 3.70 | 5.90 | 4.60 | 2.95 | 7.72 |
| Dividend Paid and CapEx Coverage Ratio | 1.05 | 1.32 | 1.14 | 0.98 | 1.70 |
| Capital Expenditure Coverage Ratio | 1.78 | 2.15 | 1.66 | 1.60 | 2.80 |
| Operating Cash Flow Coverage Ratio | 0.19 | 0.24 | 0.28 | 0.19 | 0.31 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.14 | 0.15 | 0.09 | 0.15 |
| Free Cash Flow Yield | 5.79% | 6.46% | 5.13% | 3.62% | 6.38% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 15.46 | 11.78 | 11.92 | 12.68 | 19.03 |
| Price-to-Sales (P/S) Ratio | 0.84 | 1.14 | 1.16 | 0.95 | 1.56 |
| Price-to-Book (P/B) Ratio | 1.23 | 1.84 | 1.95 | 1.95 | 2.86 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.27 | 15.49 | 19.51 | 27.63 | 15.67 |
| Price-to-Operating Cash Flow Ratio | 7.55 | 8.28 | 7.75 | 10.32 | 10.07 |
| Price-to-Earnings Growth (PEG) Ratio | -0.33 | 4.23 | 0.68 | 11.51 | 0.24 |
| Enterprise Value Multiple | 9.18 | 8.36 | 8.27 | 9.00 | 11.60 |
| Enterprise Value | 11.83B | 15.08B | 14.95B | 14.72B | 21.01B |
| EV to EBITDA | 9.18 | 8.36 | 8.27 | 9.00 | 11.60 |
| EV to Sales | 1.35 | 1.61 | 1.63 | 1.40 | 2.00 |
| EV to Free Cash Flow | 27.91 | 21.92 | 27.38 | 40.43 | 20.18 |
| EV to Operating Cash Flow | 12.20 | 11.72 | 10.88 | 15.09 | 12.98 |
| Tangible Book Value Per Share | 12.22 | 10.18 | 6.29 | 2.93 | 5.82 |
| Shareholders’ Equity Per Share | 51.97 | 49.52 | 46.02 | 41.72 | 42.28 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.16 | 0.16 | 0.18 | 0.19 | 0.20 |
| Revenue Per Share | 76.30 | 80.39 | 77.55 | 85.30 | 77.71 |
| Net Income Per Share | 4.13 | 7.75 | 7.54 | 6.42 | 6.35 |
| Tax Burden | 0.83 | 0.84 | 0.82 | 0.81 | 0.79 |
| Interest Burden | 0.73 | 0.83 | 0.83 | 0.84 | 0.85 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.03 | 0.03 | 0.02 |
| SG&A to Revenue | 0.08 | 0.07 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.05 | 1.42 | 1.53 | 1.22 | 1.87 |
Currency in USD