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JPMorgan Industrials Conference 2026

Mar 18, 2026

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Hi, good morning. I'm Jeff Zekauskas. I analyze chemicals here at J PMorgan. It's my pleasure this morning to introduce the management of Eastman Chemical. Representing Eastman is William T. McLain, who's been Eastman's chief financial officer since 2020. Willie, in the old days, took his MBA from the University of Chicago, and he's done a wonderful job of managing Eastman's cash flows over time and their tax position and assisting Eastman in its different attempts at transformation. In the audience is Greg Riddle, who is the head of Eastman's Investor Relations department and is always a helpful individual. The form of our presentation today will be a fireside chat.

Welcome, Willie, to our conference. There's a conflict in Iran. How has this touched Eastman?

You know, when the conflict broke out, were there certain steps that Eastman took in order to preserve its competitive position or limit its vulnerabilities?

William T. McLain
EVP and CFO, Eastman Chemical Company

Well, Jeff, thanks again for hosting us this year.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Please.

William T. McLain
EVP and CFO, Eastman Chemical Company

At the industrial conference and, you know, given your question, it's also appropriate that we're here in Washington, D.C. this year versus New York. As you would expect with Eastman, I told Jeff as we started the discussion up here today, you know, the year's off to a normal start. We've had winter storms, we've had Supreme Court rulings on trade, and we've got a war in Iran with the Middle East. You, Jeff, as you asked that question, you know, Eastman is well positioned. You know, we've had events in the past where oil has been above 100. I remind our business teams that every day. You know, we've got playbooks for this. I would start by where you were, which is, one, we're financially sound, right?

We've been in the debt markets. As soon as we filed our K early this year, we've taken our refinancing risk off the table. We've extended and amended our revolver, and that's well positioned with the covenants that we need to ensure these different scenarios play out. Our business teams right now are focused on you know what are the appropriate price increases for the cost to serve. Also, as we think about over 75% of our asset base basically being here domestically.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

being advantaged from a cost curve, not only in our intermediates, but how that flows through to our specialty businesses and Additives & Functional Products and Advanced Materials.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

You're seeing that immediately occur in the responses because, you know, obviously, the crude and feedstock prices are immediate here in the quarter.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

Many of our specialty price increases in Additives & Functional Products will be through cost pass-through contracts. In our Advanced Materials segment, we have cost increases that we're looking at here in April for April 1. You know, we're assessing the market. Greg's favorite word is dynamic, and dynamic has become normal. The Eastman team is on this, and you know, as I think through, Eastman is focused on delivering cash, right? I would say in this dynamic environment, you know, the cash flows that we're seeing here in Q1. Maybe I could pivot it also back to you know, what we were seeing sequentially, right?

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Please.

William T. McLain
EVP and CFO, Eastman Chemical Company

As we go from Q4 into Q1.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

As we guided on our year-end call, we were expecting, you know, normal seasonal momentum. We weren't expecting any substantial movements in the discretionary markets for us, transportation, building and construction, durables. I would say that's pretty much playing out as we had expected. I think, you know, here recently, we're seeing something similar to the consensus on the auto, where that may be just a little bit weaker. We'll see how that continues to play out through the year. I would say, you know, as we had guided also, for Q1 specifically.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

We said that it was excluding the impact of the winter storm effect. Obviously, that was significant with our sites in Texas as well as Tennessee, you know, in February specifically. I would say now also with the emergence of the Supreme Court of the United States ruling and, you know, the United States Court of International Trade, we would expect the benefit of recognizing the IEEPA from 2025 to offset that winter impact.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Uh-huh.

William T. McLain
EVP and CFO, Eastman Chemical Company

As we see that playing out, you know, that's positive. I would say, as I had described, on the demand front, substantially playing out as expected. It's as we think about Chemical Intermediates, some of the cost and our ability to recover that, we expect there to be additional pressure on the margin. The additional pressure on the margin in CI and maybe a little bit weaker demand within autos, we expect, you know, Q1 to probably be more around the lower end of the range.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

Um.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

This is a $1. Is that right? $1-$1.20 is where you are?

William T. McLain
EVP and CFO, Eastman Chemical Company

That's exactly right, Jeff. As we look into Q2, we see both, you know, demand, our cracker turnarounds occurred during 2025. We turned around two of our three crackers, and that's giving us additional demand. As you would expect, we'll be running those harder in this environment as, I would say, customers both in North America, but around the world as they're looking to serve the market, be reliable. We see increased demand, and also as we're putting those price actions in place, we actually see, I'll call it spread improvements in Chemical Intermediates, and we're taking the appropriate actions to manage price-cost in our specialties.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Right. Maybe to take one step back. If you look at the durable goods PMIs.

William T. McLain
EVP and CFO, Eastman Chemical Company

Mm-hmm.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

You know, for January and February, they were both over 50, whereas in November and December, they were negative, sharply negative in December. Do you notice a change in durable goods demand, or is there a more positive change in some of those parts of your business, or is it really undetectable? That is, you know, when you put together some negatives and some positives, it all flattens out.

William T. McLain
EVP and CFO, Eastman Chemical Company

Jeff, I think one, yes, we are noticing. What I would also say is if you think of the trajectory of Q4 and the level of destocking that happened from October to November to December as many supply chains, especially, I'll call it manufactured goods.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

To me, we expected seasonal uptick. The question is, does the seasonal uptick in January and February actually become increased demand in March?

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

March.

William T. McLain
EVP and CFO, Eastman Chemical Company

and April? That's what, you know, we're watching closely.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

You know, right now it's hard to distinguish between the seasonal.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm

William T. McLain
EVP and CFO, Eastman Chemical Company

of what happened in a more severe Q4 and what we're seeing here in Q1. We are seeing that sequential improvement. Also the question will be here in March is how much of this demand is people trying to get ahead of price increases as we think about broader metrics versus what is true real demand. The war in Iran, we're three weeks into it. We're going to have a lot more information between now

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

When we do our conference call, you know, at I guess released earnings at the end of April.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

It sounds like your level of business for the very end of March is important in determining exactly how the quarter will come out.

William T. McLain
EVP and CFO, Eastman Chemical Company

I would say, you know, the order books have you know, improved from January to February to what we see here in March.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

You know, again, we'll give an update on where things stand in April on the conference call. Watching it closely, we're seeing the appropriate momentum. The question is, again, how much of that continues? 'Cause March will be critical. It's always critical to Q1. This is probably more important from how does this set of metrics and PMI momentum actually infer the middle of the year in the back half.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

I know that you plan to generate about $1 billion in cash flow this year. Do you think that that's becoming harder or easier? Because I would imagine there might be inventory pressures that you could feel. At the same time, maybe some of your commodity businesses will do a little bit better.

William T. McLain
EVP and CFO, Eastman Chemical Company

Well, I think you're laying out the scenarios. First, I would say, in Q1, we're on track to be similar to last year.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

Right? As I look through that, then there's a couple of scenarios, right? One, price cost in our intermediates. The more of that that drops through to the bottom line here in the first half and into the second half, that'll be upside to the cash flow.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

I think your point is valid, which is, okay, we're raising prices, input costs, so both inventory and receivables.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm

William T. McLain
EVP and CFO, Eastman Chemical Company

could be higher at year-end than we had you know planned on the first part. I think it's how does that acceleration and I'll call it growth of earnings-

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm

William T. McLain
EVP and CFO, Eastman Chemical Company

Counterbalance that. It's too early, I'll call it, to be definitive on that.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

Our focus at Eastman is always on turning the results into cash and doing that through any environment. These, you know, events in the Middle East are no different.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

We're gonna manage to deliver on the cash and the cash commitments.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm. In the fourth quarter conference call, you know, Eastman tried to point out both its strengths and some of its vulnerabilities for 2026, and when it pointed out its vulnerabilities, it talked about different pockets of price pressure. Some of the price pressure, I think, was in intermediates. In the Chemical Intermediates business, there was some in Advanced Materials. Is that price pressure all dissipated because of the changes in energy values now?

William T. McLain
EVP and CFO, Eastman Chemical Company

I think the global dynamics, right, of U.S. assets and the ability to serve in a, you know, our crude assumption was $60-$70 this year.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Yeah.

William T. McLain
EVP and CFO, Eastman Chemical Company

Right. That 80, 90, 100, those are prices that we've experienced in the past, and Eastman has performed extremely well in the past when those prices have risen and stabilized at those higher levels.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

I think, with the events and, you know, how does, you know, ultimately the war and Middle East conflict put a premium-

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

for a longer period of time.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

Whether, you know, the war is resolved near term or continues, I think there's a level of premium, and Eastman can perform well in that higher crude and energy environment.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

We've got the playbooks, and we're implementing those playbooks today, and expect to see that benefit, you know, in Q2 in our Chemical Intermediates business, as our cost position is improved on the global stage.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

Eastman is, I'll call it, a reliable producer. Our specialties depend on our intermediates. As you think about, something that we bring to the market is, being reliable, on an ongoing basis. That's also an advantage of our customers partnering with Eastman. We've demonstrated it over the long term.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Are there parts of Eastman's business that are in the Middle East that make a difference to the company that are now hard to access or to supply at the levels that you wish to supply at?

William T. McLain
EVP and CFO, Eastman Chemical Company

What I would say is we have limited incremental revenue overall. Honestly, from a segment perspective, it would be incremental in our fibers business. That's-

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Filter tow.

William T. McLain
EVP and CFO, Eastman Chemical Company

The Filter tow is where there's limited impact, and we would expect to see some of that limited impact in Q1 as well, which was in my update.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

My memory is Eastman maybe it makes 1,000,000,001 pounds of ethylene, something like that. Maybe the ethylene price in the United States has gone from $0.18-$0.26. I get it, propane is up a little bit, but that should be a benefit for you in the second quarter, yes?

William T. McLain
EVP and CFO, Eastman Chemical Company

I think you're using ethylene as a factor. I view Eastman as a propylene derivative. We have a-

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

We can do propylene.

William T. McLain
EVP and CFO, Eastman Chemical Company

Yes.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Propylene's up $0.08.

William T. McLain
EVP and CFO, Eastman Chemical Company

Yes.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Right? You know, propane though has moved up. You've got a propane upward movement and you've got a propylene upward movement, and you know, that should be positive for you, no?

William T. McLain
EVP and CFO, Eastman Chemical Company

Exactly. As we think about our Chemical Intermediates business, it will be the first to benefit, and there is immediate benefits that we would expect sequentially from Q1 to Q2 that are improved compared to what we expected at the beginning of the year. As we think about the magnitude of those movements, we'll provide a more quantitative update to that on Q1 call.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

You make 500 million pounds of propylene and you buy 500 at cost, right? That's the lever that you've got.

William T. McLain
EVP and CFO, Eastman Chemical Company

That's correct.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Why did you poo-poo 1 billion and 1 pounds of ethylene? Shouldn't you also get a benefit from that as well?

William T. McLain
EVP and CFO, Eastman Chemical Company

We will get a benefit from ethylene and ethylene derivatives as well.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Okay. On the negative side of the ledger, you buy paraxylene. Is that right?

William T. McLain
EVP and CFO, Eastman Chemical Company

That's correct.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Why do you buy paraxylene? What do you use that for?

William T. McLain
EVP and CFO, Eastman Chemical Company

paraxylene supports our specialty plastics business. I would say we're well diversified from a supply chain standpoint and don't expect any, you know, disruptions to that supply from both Asia as well as North America and the Middle East. We move those around to ensure that security of supply. I would also say our, you know, some of our competition that's based in Korea, Japan also will be impacted by higher input costs as we think about on a relative competitive position standpoint. I think there again, as we thought, we would see some of that pressure. That was because we expected lower raw material and energy costs this year.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

That has changed. Our Advanced Materials business has price increases on tap for April 1, and we will continue to reevaluate those as market conditions continue to develop and unfold. On that front, you know, the business case has changed. We feel that, you know, the value that we will be providing to our customers and that reliability of supply will continue to be key, and we're taking the appropriate actions from a margin standpoint.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

You buy 325,000 tons of paraxylene, and it's up $300 a ton in Asia, something like that?

William T. McLain
EVP and CFO, Eastman Chemical Company

You've watched the paraxylene spot markets go from $900 to roughly $1,200, just as we have.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Uh-huh.

William T. McLain
EVP and CFO, Eastman Chemical Company

We're taking again the pricing actions to offset that.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

What you've got is you've got your ethylene going in the right direction, you've got your propylene going in the right direction, you've got your paraxylene going in the wrong direction or offsetting part of that benefit.

William T. McLain
EVP and CFO, Eastman Chemical Company

Jeff, the way I would summarize it is, in environments where crude is higher, you're seeing CI be closer to mid-cycle numbers.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

It depends on supply and demand.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

You've also seen our specialty plastics manage price cost extremely well from 2021 to 2022 to 2023.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

You can expect that to continue here in 2026. We will manage the price cost position. We will, I'll call it, get the returns that we should in our Chemical Intermediates at these cost curve positions, and we're doing that here in March to set the tone as we move forward into Q2 and the back half of the year.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Will the paraxylene penalty hit you before the benefit of the ethylene and propylene, widening out?

William T. McLain
EVP and CFO, Eastman Chemical Company

I would expect.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Would it be more concurrent?

William T. McLain
EVP and CFO, Eastman Chemical Company

Well, I would expect it to be more concurrent.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

I would expect the speed at which our intermediates team is moving. You'll see benefits in Q2 immediately. I think there could be incremental headwinds as we start Q2, but I think by the end of Q2, we've taken into account everything that's already been seen in the market in our specialties.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Order of magnitude, if no prices changed from where they are today, maybe you'd earn $50 million more in 2026 than you thought you would before?

William T. McLain
EVP and CFO, Eastman Chemical Company

Yeah. Well, we didn't guide 2026, Jeff.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Oh, I know.

William T. McLain
EVP and CFO, Eastman Chemical Company

I'm not gonna guide that today.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Well, you're unguided. Take your unguided number, you would add 50?

William T. McLain
EVP and CFO, Eastman Chemical Company

Yeah. Yep. Well, I think there's upside, and I think supply demand will determine the amount of upside.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Can you take a step back and help us think through the methanolysis initiative at Eastman.

William T. McLain
EVP and CFO, Eastman Chemical Company

Mm-hmm.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

In that, at a point in time, there was a tremendous amount of capital that was being directed to this effort, and a tremendous amount of future capital that was going to be directed toward it. Now, you know, I think Eastman's capital expenditures this year will be below depreciation.

William T. McLain
EVP and CFO, Eastman Chemical Company

Mm-hmm.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Much below what they were, $200 million below where they were last year. Can you take us through how Eastman thought about this opportunity, say, three years ago, and how you think about it now?

William T. McLain
EVP and CFO, Eastman Chemical Company

The way I think about it is, Eastman has a unique set of technologies, know-how, and capability to take waste and turn that waste into a valuable feedstock that is unique to the globe.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

We've taken that capability and have a world-scale facility that is fully operational, meeting its technical, performance, expectations, as well as we're finding ways to grow and expand that.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

Obviously, Eastman is responsive to the organic, and the macro demand environments.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

Geopolitical trade, which is, you know, ultimately, I'll call it, paced, the affordability and the transition. Sitting here today, I would say there's still, across aisles, as you think about, the political side of this, people do not want plastic in the waste stream.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

Right? That conviction is still not there. The great thing that we're seeing actually is in CPG, we're seeing an acceleration and pull forward of, you know, contracts that we have to supply those because mechanical recycling wasn't meeting the needs.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

As we see the circular solution for the packaging model, we see that case still being there. Me, as CFO, I'm sitting here saying, "Well, we have to have a cash velocity that matches the demand, the demand environment, the trade environment, and also I'll say the regulatory environment.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

I think we're making progress on smart regulation. That's taken a little bit longer.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

As we think about filling out, we talked about our specialty plastics and Advanced Materials business growing 4%-5% in revenue this year.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

Driven by that investment in our first facility. If you take that's somewhere between $100 million and $150 million of revenue growth, and we expect that to accelerate through the year.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

That will be both durables to a lesser extent, but also the packaging solution. To me, we're taking this time and this environment to set the plan for the future with an asset light model as we look at, I'll call it mixed plastic processing plants in the mechanical space that we can look at leveraging as well as existing polymer capacity, so that we can actually have a second facility that is at lower capital than what we had planned for our Longview, Texas facility with the DOE.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

I think that platform and option is there. It can be more capital efficient because we're looking at expanding from 100 KT to something that can be 130 or 150.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

It's still really viable, and we're actually being able to invest in it, with better information from both market as well as capital, that, it's not the plan that we had envisioned, but nor has the world played out as everyone had envisioned over the last 3-plus years.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm. What happened to the French plant?

William T. McLain
EVP and CFO, Eastman Chemical Company

The French plant, we're still in discussions.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Oh, it's still alive? Yes.

William T. McLain
EVP and CFO, Eastman Chemical Company

Well, it's still.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Breathing. There's a pulse.

William T. McLain
EVP and CFO, Eastman Chemical Company

Ultimately, there is still a project.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Yes.

William T. McLain
EVP and CFO, Eastman Chemical Company

It needs to move at the speed at which trade and imports into Europe as well as I'll call it the feedstocks and the waste stream that they're managing, as well as regulation. You know, what has happened is there's more imports of Asian plastic that's having an impact on I'll call it domestic recycling. At this point, you know, the French are supporting a path forward. We are there and we can serve that market and that demand. Ultimately, we also said we were gonna be disciplined, and we can't move forward without regulation and the structure to be supportive and conducive to recycling and sustainable investments that drive strong economic returns.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

In your advanced materials business, you're now pulling forward volume from PepsiCo. Is that a significant part of the growth that you expect from specialty plastics in 2026?

William T. McLain
EVP and CFO, Eastman Chemical Company

Well, again, we very much appreciate the partnership with PepsiCo, but it's not just PepsiCo. There's a broader set of CPG companies that are contributing to the growth this year. You know, ultimately, we're pleased because it's also demonstrating the quality of our product relative to what they can acquire mechanically in the U.S. and around the globe. To me, it's another confirmation of Eastman and the platform to invest in Methanolysis and a circular economy is differentiated. We have a unique capability that I think many thought that the CPG companies could provide and support, but we're seeing the flaws in that both, you know, ultimately in the impact that it can have on the brand on the shelf.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

also just functionally how it functions with consumers. That's resulting in the acceleration, not just with one of our key partners, but across a class that are looking for that circular solution.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

We're testing that now with the capability and capacity we have in Kingsport, Tennessee, with our first facility.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

That enables us to continue to learn as we look forward to projects for the second plant and beyond.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

As chief financial officer, you know, you were looking at Eastman two or three years ago as having, I don't know, $700 million in capital expenditures per year, and now you're at $400 million. I don't think that as a base case, there's a large step up for 2027. You know, you're going to have the ability to change your balance sheet, to change your investment priorities. You know, is Eastman more in a pay down debt, steady state, approach, or is it leaning more towards share repurchase? Or how does the company change now that its capital demands are so much smaller?

William T. McLain
EVP and CFO, Eastman Chemical Company

To your point, we made a commitment that we did not see significant capital expenditures between now and 2027, so that would be 2028 and beyond for larger capital expenditures.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Yeah.

William T. McLain
EVP and CFO, Eastman Chemical Company

for the circular platforms more broadly.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

As I see it right now, Jeff, you know, ultimately, the economic environment has been more challenged and difficult. We've appropriately adapted. You know, our target is roughly 2.5x net debt to EBITDA.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

As we see things right now, we're comfortable with the debt levels that we have, even in a more stressed environment. We're comfortable at the 3 x.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

In a slower or more challenged environment. We've always said we will put cash to use. You know, the question, does the crude and energy environment create an opportunity for U.S. assets and U.S. operations? To grow. We've invested in the ability for discretionary markets to improve, and we don't have to invest a lot to achieve economic growth, you know, over the next two to three years.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

To me, it's okay balancing returning cash to shareholders versus the debt environment and, you know, ultimately, we'll see how this year plays out to set a tone for that. We have flexibility, and we will adapt to maximize shareholder returns.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

One of the areas Eastman innovates in many different areas, and one of the areas is you have a fiber-based material. I think it's called Aventa, that's in your other segment. I think your other segment's revenues were $17 million. Is that the Aventa revenues?

William T. McLain
EVP and CFO, Eastman Chemical Company

To your point, Aventa is part of the cellulosic stream.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Yes.

William T. McLain
EVP and CFO, Eastman Chemical Company

There's benefit across that stream.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

The answer is yes. Aventa is still within our other segment.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Yes. It's the only revenue generating item in the other segment, yes? Or, there's a little bit of something else.

William T. McLain
EVP and CFO, Eastman Chemical Company

To your point, there's incubation, but it's primarily Aventa.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

It's Aventa. Okay. Can you talk about your fibrous business? In that the fibrous business is very, very profitable, and often what you do is you set prices, you know, for the coming year or for the next year out. Where is price setting for fibrous these days?

William T. McLain
EVP and CFO, Eastman Chemical Company

I think what I would say is the commitment level this year is similar to what we had as volume last year.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Yes.

William T. McLain
EVP and CFO, Eastman Chemical Company

-in the Acetate tow business specifically. Also, as we think about pricing, we had expected some modest headwinds in pricing, and we'll ultimately see where price cost plays out overall.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

Also, in 2025, we had, you know, significant impacts in our textiles business related to the trade environment, and also as, you know, ultimately the textiles business was relocating across Asia even to places like Turkey, as well. Also, you know, we expect growth in the textiles as we start to recover both the applications as well as the market has continued to adapt to trade and tariffs and to the pricing overall. As we see that, you know, ultimately we see that can be, textiles can be the positive pricing, you know, ultimately will be slightly lower year-over-year with volume and Acetate tow being similar.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Your outlook for that segment is flattish for 2026?

William T. McLain
EVP and CFO, Eastman Chemical Company

Well, again,

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

You don't do outlooks. Okay. No.

William T. McLain
EVP and CFO, Eastman Chemical Company

We did not-

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

A little bit of volume, a little bit of negative price.

William T. McLain
EVP and CFO, Eastman Chemical Company

What we expect, we said in Q one obviously is to be similar to Q four.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Yep.

William T. McLain
EVP and CFO, Eastman Chemical Company

Just to be specific. You know, ultimately, with you know, some of the modest impacts on our customers, you know, ultimately that it'll be around that number a little lower.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Yep. In Advanced Materials, there were some challenges that came up in the Interlayers business, in 2025, and in your Performance Films business. You know, a few years ago, those had been more growth engines, and now it seems that the growth has abated there. Was that a function of 2025, or what's the outlook for those businesses?

William T. McLain
EVP and CFO, Eastman Chemical Company

I would say, in the Interlayers business, obviously a weak architectural market and the European economy was a key piece of that.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Yes.

William T. McLain
EVP and CFO, Eastman Chemical Company

We talked about on our year-end call about going back and ultimately winning back share, and that application within the European market.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

On the Performance Films side, I think one, we're optimizing our global asset base with the investments that we've made and, the small acquisition that we made in China.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Mm-hmm.

William T. McLain
EVP and CFO, Eastman Chemical Company

to run locally and take a lot of cost out. The other thing is affordability, you know, in the auto aftermarket and how much of that, you know, and we're introducing new products and continuing to streamline that cost structure as well, to get that business back, on the growth track here in 2026.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Maybe in conclusion, if you look at Eastman's prospects at the beginning of 2026, and you look at its prospects for the year now, are they somewhat stronger, somewhat weaker, or the same?

William T. McLain
EVP and CFO, Eastman Chemical Company

Well, Jeff, we're sitting here in the middle of, you know, I'll call it escalating impacts in the Middle East, and just three weeks into it. I think that presents, you know, opportunities in our intermediates business.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Yes.

William T. McLain
EVP and CFO, Eastman Chemical Company

That's, you know, potentially materially different than what we had thought at the beginning of the year.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Yes.

William T. McLain
EVP and CFO, Eastman Chemical Company

I think, you know, the open question that no one knows right now or can know is what does all of this ultimately do to consumer demand?

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Yes.

William T. McLain
EVP and CFO, Eastman Chemical Company

You know, for me to sit here and paint a scenario as we wrap up, we'll have more context that we'll share on Q1. I actually think from an asset position, from a cost curve position, and from an innovation position this year, Eastman is in a better position overall.

Jeffrey Zekauskas
Managing Director and Senior Equity Research Analyst, JPMorgan

Thank you very much, Willie. It's always nice to have you come.

William T. McLain
EVP and CFO, Eastman Chemical Company

Thank you, Jeff.

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