Segment Information (Tables)

9 Months Ended

Sep. 30, 2025


	Engineered Materials	Acetyl Chain	Other Activities	Eliminations		Consolidated
	(In $ millions)
	Three Months Ended September 30, 2025
Net sales	1,384	1,061	—	(26)	(1)	2,419
Cost of sales	(1,052)	(876)	4	26		(1,898)
Gross profit	332	185	4	—		521
Selling, general and administrative expenses	(105)	(38)	(88)	—		(231)
Amortization of intangible assets	(42)	—	—	—		(42)
Research and development expenses	(20)	(11)	—	—		(31)
Other (charges) gains, net (Note 18)	(1,490)	—	(1)	—		(1,491)
Gain (loss) on disposition of business and assets, net	(2)	(1)	—	—		(3)
Other segment items(2)	—	—	2	—		2
Operating profit (loss)	(1,327)	135	(83)	—		(1,275)

Depreciation and amortization	118	63	13	—		194
Equity in net earnings (loss) of affiliates	33	3	3	—		39
Capital expenditures	35	32	6	—		73	(3)



	Three Months Ended September 30, 2024
Net sales	1,481	1,190	—	(23)	(1)	2,648
Cost of sales	(1,147)	(910)	5	23		(2,029)
Gross profit	334	280	5	—		619
Selling, general and administrative expenses	(110)	(32)	(106)	—		(248)
Amortization of intangible assets	(40)	—	—	—		(40)
Research and development expenses	(22)	(10)	—	—		(32)
Other (charges) gains, net (Note 18)	(60)	1	(2)	—		(61)
Gain (loss) on disposition of business and assets, net	(2)	(1)	—	—		(3)
Other segment items(2)	—	—	10	—		10
Operating profit (loss)	100	238	(93)	—		245

Depreciation and amortization	127	63	13	—		203
Equity in net earnings (loss) of affiliates	44	2	5	—		51
Capital expenditures	59	33	7	—		99	(3)

______________________________

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

(2)Includes Foreign exchange gain (loss), net.

(3)Includes an increase in accrued capital expenditures of $9 million and $11 million for the three months ended September 30, 2025 and 2024, respectively.


	Engineered Materials	Acetyl Chain	Other Activities	Eliminations		Consolidated
	(In $ millions)
	Nine Months Ended September 30, 2025
Net sales	4,113	3,292	—	(65)	(1)	7,340
Cost of sales	(3,163)	(2,716)	3	65		(5,811)
Gross profit	950	576	3	—		1,529
Selling, general and administrative expenses	(313)	(89)	(274)	—		(676)
Amortization of intangible assets	(123)	(1)	—	—		(124)
Research and development expenses	(62)	(31)	—	—		(93)
Other (charges) gains, net (Note 18)	(1,521)	(4)	(17)	—		(1,542)
Gain (loss) on disposition of business and assets, net	—	(2)	—	—		(2)
Other segment items(2)	—	—	29	—		29
Operating profit (loss)	(1,069)	449	(259)	—		(879)

Depreciation and amortization	341	188	35	—		564
Equity in net earnings (loss) of affiliates	73	8	9	—		90
Capital expenditures	120	94	21	—		235	(3)
	As of September 30, 2025
Goodwill and intangible assets, net	6,945	438	—	—		7,383
Total assets	14,221	5,413	2,535	—		22,169
	Nine Months Ended September 30, 2024
Net sales	4,326	3,653	—	(69)	(1)	7,910
Cost of sales	(3,369)	(2,796)	(4)	69		(6,100)
Gross profit	957	857	(4)	—		1,810
Selling, general and administrative expenses	(322)	(92)	(356)	—		(770)
Amortization of intangible assets	(118)	(1)	—	—		(119)
Research and development expenses	(70)	(30)	1	—		(99)
Other (charges) gains, net (Note 18)	(114)	—	(9)	—		(123)
Gain (loss) on disposition of business and assets, net	(9)	(3)	—	—		(12)
Other segment items(2)	—	—	12	—		12
Operating profit (loss)	324	731	(356)	—		699

Depreciation and amortization	395	181	40	—		616
Equity in net earnings (loss) of affiliates	140	7	10	—		157
Capital expenditures	137	109	45	—		291	(3)
	As of December 31, 2024
Goodwill and intangible assets, net	8,617	411	—	—		9,028
Total assets	15,485	5,257	2,096	—		22,838

______________________________

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

(2)Includes Foreign exchange gain (loss), net.

(3)Includes a decrease in accrued capital expenditures of $24 million and $39 million for the nine months ended September 30, 2025 and 2024, respectively.