Eastman Chemical Company (EMN)
Activity ratios
Short-term
Turnover ratios
| Dec 31, 2025 | Sep 30, 2025 | Jun 30, 2025 | Mar 31, 2025 | Dec 31, 2024 | Sep 30, 2024 | Jun 30, 2024 | Mar 31, 2024 | Dec 31, 2023 | Sep 30, 2023 | Jun 30, 2023 | Mar 31, 2023 | Dec 31, 2022 | Sep 30, 2022 | Jun 30, 2022 | Mar 31, 2022 | Dec 31, 2021 | Sep 30, 2021 | Jun 30, 2021 | Mar 31, 2021 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Inventory turnover | — | 3.60 | 3.28 | 3.33 | 3.57 | 3.76 | 3.73 | 3.99 | 4.24 | 4.29 | 3.96 | 4.21 | 4.48 | 4.36 | 4.66 | 4.98 | 5.30 | 4.60 | 4.69 | 4.39 |
| Receivables turnover | — | 7.08 | 6.93 | 7.44 | 8.01 | 7.01 | 6.88 | 7.14 | 7.97 | 8.14 | 8.12 | 7.65 | 8.25 | 6.82 | 6.66 | 6.54 | 6.63 | 5.85 | 5.39 | 5.18 |
| Payables turnover | — | 3.80 | 3.51 | 3.55 | 5.42 | 3.39 | 3.46 | 3.76 | 6.10 | 3.83 | 4.00 | 4.18 | 6.43 | 6.12 | 6.10 | 6.03 | 6.49 | 6.69 | 6.64 | 6.77 |
| Working capital turnover | — | 5.53 | 5.68 | 5.74 | 6.74 | 6.94 | 8.30 | 8.92 | 10.16 | 9.83 | 11.06 | 10.21 | 19.99 | 12.10 | 12.74 | 6.01 | 6.26 | 5.66 | 3.84 | 4.85 |
Average number of days
| Dec 31, 2025 | Sep 30, 2025 | Jun 30, 2025 | Mar 31, 2025 | Dec 31, 2024 | Sep 30, 2024 | Jun 30, 2024 | Mar 31, 2024 | Dec 31, 2023 | Sep 30, 2023 | Jun 30, 2023 | Mar 31, 2023 | Dec 31, 2022 | Sep 30, 2022 | Jun 30, 2022 | Mar 31, 2022 | Dec 31, 2021 | Sep 30, 2021 | Jun 30, 2021 | Mar 31, 2021 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Days of inventory on hand (DOH) | days | — | 101.52 | 111.30 | 109.75 | 102.32 | 97.10 | 97.94 | 91.52 | 86.08 | 85.13 | 92.13 | 86.80 | 81.49 | 83.74 | 78.36 | 73.26 | 68.92 | 79.38 | 77.85 | 83.19 |
| Days of sales outstanding (DSO) | days | — | 51.53 | 52.67 | 49.09 | 45.60 | 52.04 | 53.06 | 51.09 | 45.79 | 44.83 | 44.97 | 47.69 | 44.24 | 53.55 | 54.78 | 55.81 | 55.01 | 62.42 | 67.69 | 70.48 |
| Number of days of payables | days | — | 96.12 | 103.90 | 102.91 | 67.37 | 107.56 | 105.36 | 97.16 | 59.84 | 95.22 | 91.33 | 87.38 | 56.75 | 59.66 | 59.86 | 60.55 | 56.27 | 54.59 | 54.93 | 53.95 |
Long-term
| Dec 31, 2025 | Sep 30, 2025 | Jun 30, 2025 | Mar 31, 2025 | Dec 31, 2024 | Sep 30, 2024 | Jun 30, 2024 | Mar 31, 2024 | Dec 31, 2023 | Sep 30, 2023 | Jun 30, 2023 | Mar 31, 2023 | Dec 31, 2022 | Sep 30, 2022 | Jun 30, 2022 | Mar 31, 2022 | Dec 31, 2021 | Sep 30, 2021 | Jun 30, 2021 | Mar 31, 2021 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Fixed asset turnover | — | 1.57 | 1.62 | 1.66 | 1.62 | 1.67 | — | — | — | 1.72 | 1.81 | 1.95 | 2.04 | 2.09 | 2.20 | 2.16 | 2.10 | 1.86 | 1.76 | 1.58 |
| Total asset turnover | — | 0.60 | 0.61 | 0.63 | 0.62 | 0.62 | 0.61 | 0.62 | 0.63 | 0.64 | 0.66 | 0.68 | 0.72 | 0.73 | 0.73 | 0.68 | 0.68 | 0.61 | 0.58 | 0.53 |