Segment Information (Tables)

9 Months Ended

Sep. 30, 2024


	Engineered Materials		Acetyl Chain	Other Activities	Eliminations		Consolidated
	(In $ millions)
	Three Months Ended September 30, 2024
Net sales	1,481		1,190	—	(23)	(1)	2,648
Other (charges) gains, net (Note 18)	(60)		1	(2)	—		(61)
Operating profit (loss)	102		239	(93)	—		248
Equity in net earnings (loss) of affiliates	44		2	5	—		51
Depreciation and amortization	127		63	13	—		203
Capital expenditures	59		33	7	—		99	(2)
	Three Months Ended September 30, 2023
Net sales	1,528		1,220	—	(25)	(1)	2,723
Other (charges) gains, net (Note 18)	(15)		—	(2)	—		(17)
Operating profit (loss)	691	(3)	272	(121)	—		842
Equity in net earnings (loss) of affiliates	8		1	3	—		12
Depreciation and amortization	111		55	7	—		173
Capital expenditures	51		44	24	—		119	(2)

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(1)Includes intersegment sales primarily related to the Acetyl Chain.

(2)Includes an increase in accrued capital expenditures of $11 million and a decrease of $12 million for the three months ended September 30, 2024 and 2023, respectively.

(3)Includes a gain related to the formation of the Nutrinova joint venture included in Gain (loss) on disposition of businesses and assets, net in the unaudited interim consolidated statements of operations (Note 3).


	Engineered Materials		Acetyl Chain	Other Activities	Eliminations		Consolidated
	(In $ millions)
	Nine Months Ended September 30, 2024
Net sales	4,326		3,653	—	(69)	(1)	7,910
Other (charges) gains, net (Note 18)	(114)		—	(9)	—		(123)

Operating profit (loss)	329		735	(356)	—		708
Equity in net earnings (loss) of affiliates	140		7	10	—		157
Depreciation and amortization	395		181	40	—		616
Capital expenditures	137		109	45	—		291	(2)
	As of September 30, 2024
Goodwill and intangible assets, net	10,426		429	—	—		10,855
Total assets	17,631		5,544	2,717	—		25,892
	Nine Months Ended September 30, 2023
Net sales	4,743		3,703	—	(75)	(1)	8,371
Other (charges) gains, net (Note 18)	(44)		(1)	(5)	—		(50)

Operating profit (loss)	961	(3)	845	(378)	—		1,428
Equity in net earnings (loss) of affiliates	37		4	9	—		50
Depreciation and amortization	335		163	19	—		517
Capital expenditures	154		162	63	—		379	(2)
	As of December 31, 2023
Goodwill and intangible assets, net	10,525		427	—	—		10,952
Total assets	17,930		5,538	3,129	—		26,597

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(1)Includes intersegment sales primarily related to the Acetyl Chain.

(2)Includes a decrease in accrued capital expenditures of $39 million and $61 million for the nine months ended September 30, 2024 and 2023, respectively.