Eastman Chemical Company (EMN) — Working Capital to Net Assets Ratio
Eastman Chemical Company (EMN) has a Working Capital to Net Assets ratio of 21.2% as of March 2026. Working capital of $1.29 Billion (current assets of $4.06 Billion minus current liabilities of $2.77 Billion) is measured against net assets of $6.09 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See EMN net asset quality score to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Eastman Chemical Company Working Capital to Net Assets (1993–2025)
This chart shows how Eastman Chemical Company's Working Capital to Net Assets ratio has evolved across 33 annual periods from 1993 to 2025. As of March 2026, the ratio stands at 21.2%, reflecting working capital of $1.29 Billion against net assets of $6.09 Billion USD. Check tangible equity quality of Eastman Chemical Company to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Eastman Chemical Company (1993–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Eastman Chemical Company from 1993 to 2025, covering 33 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see Eastman Chemical Company stock valuation.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 16.4% | $993.00 Million | $6.04 Billion | $3.65 Billion | $2.65 Billion | ▼ -7.4 pp |
| 2024 | 23.8% | $1.39 Billion | $5.85 Billion | $4.10 Billion | $2.71 Billion | ▲ +7.4 pp |
| 2023 | 16.4% | $905.00 Million | $5.53 Billion | $3.48 Billion | $2.58 Billion | ▲ +6.3 pp |
| 2022 | 10.1% | $527.00 Million | $5.24 Billion | $3.78 Billion | $3.25 Billion | ▼ -18.9 pp |
| 2021 | 28.9% | $1.68 Billion | $5.79 Billion | $4.65 Billion | $2.97 Billion | ▲ +4.3 pp |
| 2020 | 24.6% | $1.50 Billion | $6.11 Billion | $3.54 Billion | $2.04 Billion | ▼ -0.8 pp |
| 2019 | 25.4% | $1.53 Billion | $6.03 Billion | $3.32 Billion | $1.79 Billion | ▼ -0.4 pp |
| 2018 | 25.8% | $1.51 Billion | $5.88 Billion | $3.37 Billion | $1.85 Billion | ▲ +4.6 pp |
| 2017 | 21.2% | $1.16 Billion | $5.48 Billion | $3.14 Billion | $1.98 Billion | ▼ -2.1 pp |
| 2016 | 23.2% | $1.07 Billion | $4.61 Billion | $2.87 Billion | $1.79 Billion | ▲ +2.8 pp |
| 2015 | 20.4% | $822.00 Million | $4.02 Billion | $2.88 Billion | $2.06 Billion | ▼ -11.6 pp |
| 2014 | 32.1% | $1.15 Billion | $3.59 Billion | $3.17 Billion | $2.02 Billion | ▼ -3.3 pp |
| 2013 | 35.4% | $1.37 Billion | $3.88 Billion | $2.84 Billion | $1.47 Billion | ▼ -5.3 pp |
| 2012 | 40.6% | $1.23 Billion | $3.03 Billion | $2.59 Billion | $1.36 Billion | ▼ -22.9 pp |
| 2011 | 63.5% | $1.19 Billion | $1.87 Billion | $2.30 Billion | $1.11 Billion | ▲ +3.5 pp |
| 2010 | 60.0% | $977.00 Million | $1.63 Billion | $2.05 Billion | $1.07 Billion | ▼ -1.7 pp |
| 2009 | 61.8% | $935.00 Million | $1.51 Billion | $1.74 Billion | $800.00 Million | ▲ +23.7 pp |
| 2008 | 38.1% | $591.00 Million | $1.55 Billion | $1.42 Billion | $832.00 Million | ▼ -18.2 pp |
| 2007 | 56.2% | $1.17 Billion | $2.08 Billion | $2.29 Billion | $1.12 Billion | ▼ -10.9 pp |
| 2006 | 67.2% | $1.36 Billion | $2.03 Billion | $2.42 Billion | $1.06 Billion | ▲ +13.0 pp |
| 2005 | 54.2% | $873.00 Million | $1.61 Billion | $1.92 Billion | $1.05 Billion | ▼ -2.3 pp |
| 2004 | 56.5% | $669.00 Million | $1.18 Billion | $1.77 Billion | $1.10 Billion | ▲ +5.4 pp |
| 2003 | 51.1% | $533.00 Million | $1.04 Billion | $2.01 Billion | $1.48 Billion | ▲ +27.1 pp |
| 2002 | 24.0% | $305.00 Million | $1.27 Billion | $1.53 Billion | $1.22 Billion | ▼ -12.3 pp |
| 2001 | 36.3% | $500.00 Million | $1.38 Billion | $1.46 Billion | $958.00 Million | ▲ +21.7 pp |
| 2000 | 14.6% | $265.00 Million | $1.81 Billion | $1.52 Billion | $1.26 Billion | ▲ +21.4 pp |
| 1999 | -6.8% | $-119.00 Million | $1.76 Billion | $1.49 Billion | $1.61 Billion | ▼ -29.0 pp |
| 1998 | 22.2% | $430.00 Million | $1.93 Billion | $1.42 Billion | $985.00 Million | ▼ -8.3 pp |
| 1997 | 30.6% | $536.00 Million | $1.75 Billion | $1.49 Billion | $954.00 Million | ▼ -3.5 pp |
| 1996 | 34.0% | $558.00 Million | $1.64 Billion | $1.34 Billion | $787.00 Million | ▼ -5.0 pp |
| 1995 | 39.0% | $596.00 Million | $1.53 Billion | $1.47 Billion | $873.00 Million | ▲ +2.5 pp |
| 1994 | 36.5% | $473.00 Million | $1.29 Billion | $1.27 Billion | $800.00 Million | ▼ -23.2 pp |
| 1993 | 59.8% | $634.00 Million | $1.06 Billion | $1.10 Billion | $469.00 Million | — |