Analysts Estimate Eastman Chemical (EMN) to Report a Decline in Earnings: What to Look Out for

Core Viewpoint - Eastman Chemical (EMN) is anticipated to report a year-over-year decline in earnings due to lower revenues for the quarter ended September 2025, with the actual results being a significant factor influencing its near-term stock price [1][2]. Earnings Expectations - The consensus estimate for Eastman Chemical's quarterly earnings is $1.18 per share, reflecting a year-over-year decrease of 47.8%. Revenues are projected to be $2.24 billion, down 9% from the same quarter last year [3]. - The consensus EPS estimate has been revised 10.05% lower in the last 30 days, indicating a reassessment by analysts regarding the company's earnings prospects [4]. Earnings Surprise Prediction - The Zacks Earnings ESP model indicates that the Most Accurate Estimate for Eastman Chemical is lower than the Zacks Consensus Estimate, resulting in an Earnings ESP of -0.99%. This suggests a bearish outlook from analysts [12]. - The stock currently holds a Zacks Rank of 5 (Strong Sell), complicating predictions of an earnings beat [12]. Historical Performance - In the last reported quarter, Eastman Chemical was expected to post earnings of $1.72 per share but delivered only $1.60, resulting in a surprise of -6.98%. Over the past four quarters, the company has beaten consensus EPS estimates three times [13][14]. Market Reaction Factors - The stock's movement may be influenced by the management's discussion of business conditions during the earnings call, which will affect future earnings expectations and immediate price changes [2][15]. - An earnings beat or miss alone may not determine stock movement, as other factors can also impact investor sentiment [15].