Segment Information (Tables)

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Schedule of Business Segments

	Engineered Materials	Acetyl Chain	Other Activities	Eliminations		Consolidated
	(In $ millions)
	Three Months Ended March 31, 2026
Net sales	1,325	1,036	—	(24)	(1)	2,337
Cost of sales	(993)	(895)	(5)	24		(1,869)
Gross profit	332	141	(5)	—		468
Selling, general and administrative expenses	(95)	(26)	(105)	—		(226)
Amortization of intangible assets	(39)	(1)	—	—		(40)
Research and development expenses	(18)	(10)	—	—		(28)
Other (charges) gains, net (Note 18)	(7)	(9)	(4)	—		(20)
Gain (loss) on disposition of business and assets, net	48	—	—	—		48
Other segment items(2)	—	—	12	—		12
Operating profit (loss)	221	95	(102)	—		214
Depreciation and amortization	107	81	13	—		201
Equity in net earnings (loss) of affiliates	31	2	2	—		35
Capital expenditures	23	20	1	—		44	(3)
	As of March 31, 2026
Goodwill and intangible assets, net	6,843	433	—	—		7,276
Total assets	13,459	5,287	2,989	—		21,735
	Three Months Ended March 31, 2025
Net sales	1,287	1,116	—	(14)	(1)	2,389
Cost of sales	(1,013)	(915)	(1)	14		(1,915)
Gross profit	274	201	(1)	—		474
Selling, general and administrative expenses	(108)	(27)	(96)	—		(231)
Amortization of intangible assets	(40)	—	—	—		(40)
Research and development expenses	(21)	(10)	—	—		(31)
Other (charges) gains, net (Note 18)	(15)	(3)	(13)	—		(31)
Gain (loss) on disposition of business and assets, net	4	—	(1)	—		3
Other segment items(2)	—	—	21	—		21
Operating profit (loss)	94	161	(90)	—		165
Depreciation and amortization	109	61	10	—		180
Equity in net earnings (loss) of affiliates	16	3	3	—		22
Capital expenditures	39	30	9	—		78	(3)
	As of December 31, 2025
Goodwill and intangible assets, net	6,917	438	—	—		7,355
Total assets	13,971	5,302	2,422	—		21,695

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(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 $22 million and $24 million for the three months ended March 31, 2026 and 2025, respectively.