EXHIBIT 99.1

Realignment of Hexion Reportable Segments in Fiscal Year 2020

As previously disclosed in the Hexion Inc. (the “Company”) 2019 Annual Report on Form 10-K, effective in the first quarter of 2020, the Company changed its reportable segments around its two growth platforms: Adhesives; and Coatings and Composites, which consist of the following businesses:

• Adhesives: these businesses focus on the global adhesives market. They include the Company’s global wood adhesives business, including: forest products resin assets in North America, Latin America, Europe, Australia and New Zealand; global formaldehyde; and the global phenolic specialty resins business, which now also includes the oilfield technologies group.

• Coatings and Composites: these businesses focus on the global coatings and composites market. They include the Company’s base and specialty epoxy resins and Versatic™ Acids and Derivatives businesses.

This Current Report on Form 8-K includes supplemental unaudited historical business segment net sales and Segment EBITDA (see definition below) information to reflect the Company's change in reportable segments. The Company did not operate under this segment structure for any of these prior periods and will begin to report comparative results under the new structure with the filing of its Quarterly Report on Form 10-Q for the quarter ending March 31, 2020. Corporate and Other will continue to be a reportable segment.

The Company revised its Net Sales and Segment EBITDA by reportable segment, in the Current Report herein, for the the periods July 2, 2019 through December 31, 2019, January 1, 2019 through July 1, 2019 and for the years ended December 31, 2018 and 2017, and for all quarters in fiscal year 2017, 2018 and 2019 to reflect the new reportable segments. Corporate and Other will continue to be a reportable segment.

Segment EBITDA

Segment EBITDA is defined as EBITDA (earnings before interest, income taxes, depreciation and amortization) adjusted to exclude certain non-cash and non-recurring expenses. Segment EBITDA is an important measure used by the Company's senior management and board of directors to evaluate operating results and allocate capital resources among segments. Segment EBITDA is also the profitability measure used to set management and executive incentive compensation goals. Corporate and Other primarily represents certain corporate, general and administrative expenses that are not allocated to the other segments. Segment EBITDA should not be considered a substitute for net (loss) income or other results reported in accordance with U.S. GAAP. Segment EBITDA may not be comparable to similarly titled measures reported by other companies. The total Company's net sales, net (loss) income and total Segment EBITDA did not change for any of the historical periods disclosed under this new reportable segment presentation.

Fresh Start Accounting Presentation for Fiscal Year 2019

Upon emerging from Chapter 11 on July 1, 2019 ("Effective Date") and qualifying for the application of fresh-start accounting, at the Effective Date, Hexion's assets and liabilities were recorded at their estimated fair values which, in some cases, were significantly different than amounts included in the Company's financial statements prior to the Effective Date. Accordingly, Hexion's financial condition and results of operations on and after the Effective Date are not directly comparable to our financial condition and results of operations prior to the Effective Date. References to “Successor” or “Successor Company” relate to the financial position and results of operations of the reorganized Company subsequent to the Effective Date. References to “Predecessor” or “Predecessor Company” refer to the financial position and results of operations of the Company on or before the Effective Date.

Revised Annual Segment Information (unaudited):

Net Sales as previously reported(1):	Successor		Predecessor
	July 2, 2019 to December 31, 2019		January 1, 2019 to July 1, 2019		Year Ended December 31,
					2018		2017
Forest Products Resins	$	710	$	775	$	1,682	$	1,539
Epoxy, Phenolic and Coating Resins	886		1,003		2,115		2,052
Total	$	1,596	$	1,778	$	3,797	$	3,591
Net Sales revised for segment change(1):
Adhesives	$	966	$	1,060	$	2,304	$	2,162
Coating and Composites	630		718		1,493		1,429
Total	$	1,596	$	1,778	$	3,797	$	3,591

(1) Intersegment sales are not significant and, as such, are eliminated within the selling segment.

Segment EBITDA as previously reported:	Successor			Predecessor
	July 2, 2019 to December 31, 2019			January 1, 2019 to July 1, 2019			Year Ended December 31,
							2018			2017
Forest Products Resins	$	129		$	152		$	285		$	257
Epoxy, Phenolic and Coating Resins	75			111			226			174
Corporate and Other	(37		)	(30		)	(71		)	(66		)
Total	$	167		$	233		$	440		$	365
Segment EBITDA revised for segment change:
Adhesives	$	144		$	167		$	311		$	272
Coating and Composites	60			96			200			159
Corporate and Other	(37		)	(30		)	(71		)	(66		)
Total	$	167		$	233		$	440		$	365

Depreciation and Amortization expense as previously reported:	Successor		Predecessor
	July 2, 2019 to December 31, 2019		January 1, 2019 to July 1, 2019		Year Ended December 31,
					2018		2017
Forest Products Resins	$	51	$	20	$	44	$	40
Epoxy, Phenolic and Coating Resins	57		30		69		85
Corporate and Other	2		2		4		4
Total	$	110	$	52	$	117	$	129
Depreciation and Amortization expense revised for segment change:
Adhesives	$	64	$	30	$	69	$	83
Coating and Composites	44		20		44		42
Corporate and Other	2		2		4		4
Total	$	110	$	52	$	117	$	129

Capital Expenditures as previously reported(1):	Successor		Predecessor
	July 2, 2019 to December 31, 2019		January 1, 2019 to July 1, 2019		Year Ended December 31,
					2018		2017
Forest Products Resins	$	20	$	12	$	31	$	40
Epoxy, Phenolic and Coating Resins	34		30		56		73
Corporate and Other	4		1		3		5
Total	$	58	$	43	$	90	$	118
Capital Expenditures revised for segment change(1):
Adhesives	$	31	$	20	$	45	$	72
Coating and Composites	23		22		42		41
Corporate and Other	4		1		3		5
Total	$	58	$	43	$	90	$	118

(1) Includes capitalized interest costs that are incurred during the construction of property and equipment.

Total Assets as previously reported:	Successor		Predecessor
	December 31, 2019		December 31, 2018		December 31, 2017
Forest Products Resins	$	1,986	$	779	880
Epoxy, Phenolic and Coating Resins	1,733		1,031		1,100
Corporate and Other	427		151		117
Total	$	4,146	$	1,961	$	2,097
Total Assets revised for segment change:
Adhesives	$	2,348	$	1,082	$	1,239
Coating and Composites	1,371		728		741
Corporate and Other	427		151		117
Total	$	4,146	$	1,961	$	2,097

Revised Quarterly Segment Information (unaudited):

Net Sales as previously reported(1):	Successor				Predecessor
	Three Months Ended December 31, 2019(2)		July 2, 2019 through September 30, 2019		July 1, 2019		Three Months Ended
							June 30, 2019		March 31, 2019
Forest Products Resins	$	343	$	367	$	—	$	380	$	395
Epoxy, Phenolic and Coating Resins	417		469		—		512		491
Total	$	760	$	836	$	—	$	892	$	886
Net Sales revised for segment change(1):
Adhesives	$	462	$	504	$	—	$	517	$	543
Coating and Composites	298		332		—		375		343
Total	$	760	$	836	$	—	$	892	$	886

(1) Intersegment sales are not significant and, as such, are eliminated within the selling segment.

(2) Results for three months ended December 31, 2019 were not individually disclosed in prior filings but can be calculated.

Segment EBITDA as previously reported:	Successor						Predecessor
	Three Months Ended December 31, 2019(1)			July 2, 2019 through September 30, 2019			July 1, 2019(2)		Three Months Ended
									June 30, 2019			March 31, 2019
Forest Products Resins	$	63		$	66		$	18	$	66		$	68
Epoxy, Phenolic and Coating Resins	24			50			—		59			52
Corporate and Other	(19		)	(17		)	—		(13		)	(17		)
Total	$	68		$	99		$	18	$	112		$	103
Segment EBITDA revised for segment change:
Adhesives	$	72		$	72		$	18	$	73		$	76
Coating and Composites	15			44			—		52			44
Corporate and Other	(19		)	(17		)	—		(13		)	(17		)
Total	$	68		$	99		$	18	$	112		$	103

(1) Results for three months ended December 31, 2019 were not individually disclosed in prior filings but can be calculated.

(2) Includes $18 of Segment EBITDA impact related to deferred revenue that was accelerated on July 1, 2019 as part of Fresh Start accounting.

Net Sales as previously reported(1):	Three Months Ended
	December 31, 2018(2)		September 31, 2018		June 30, 2018		March 31, 2018
Forest Products Resins	$	414	$	431	$	431	$	406
Epoxy, Phenolic and Coating Resins	490		521		564		540
Total	$	904	$	952	$	995	$	946
Net Sales revised for segment change(1):
Adhesives	$	557	$	582	$	591	$	574
Coating and Composites	347		370		404		372
Total	$	904	$	952	$	995	$	946

(1) Intersegment sales are not significant and, as such, are eliminated within the selling segment.

(2) Results for three months ended December 31, 2018 were not individually disclosed in prior filings but can be calculated.

Segment EBITDA as previously reported:	Three Months Ended
	December 31, 2018(1)			September 31, 2018			June 30, 2018			March 31, 2018
Forest Products Resins	$	66		$	76		$	76		$	67
Epoxy, Phenolic and Coating Resins	18			66			72			70
Corporate and Other	(18		)	(14		)	(20		)	(19		)
Total	$	66		$	128		$	128		$	118
Segment EBITDA revised for segment change:
Adhesives	$	70		$	81		$	84		$	76
Coating and Composites	14			61			64			61
Corporate and Other	(18		)	(14		)	(20		)	(19		)
Total	$	66		$	128		$	128		$	118

(1)    Results for three months ended December 31, 2018 were not individually disclosed in prior filings but can be calculated.

Net Sales as previously reported(1):	Three Months Ended
	December 31, 2017(2)		September 31, 2017		June 30, 2017		March 31, 2017
Forest Products Resins	$	380	$	386	$	395	$	378
Epoxy, Phenolic and Coating Resins	515		528		517		492
Total	$	895	$	914	$	912	$	870
Net Sales revised for segment change(1):
Adhesives	$	536	$	541	$	552	$	533
Coating and Composites	359		373		360		337
Total	$	895	$	914	$	912	$	870

(1) Intersegment sales are not significant and, as such, are eliminated within the selling segment.

(2) Results for three months ended December 31, 2017 were not individually disclosed in prior filings but can be calculated.

Segment EBITDA as previously reported:	Three Months Ended
	December 31, 2017(1)			September 31, 2017			June 30, 2017			March 31, 2017
Forest Products Resins	$	62		$	66		$	68		$	61
Epoxy, Phenolic and Coating Resins	31			45			46			52
Corporate and Other	(19		)	(15		)	(14		)	(18		)
Total	$	74		$	96		$	100		$	95
Segment EBITDA revised for segment change:
Adhesives	$	67		$	68		$	72		$	65
Coating and Composites	26			43			42			48
Corporate and Other	(19		)	(15		)	(14		)	(18		)
Total	$	74		$	96		$	100		$	95

(1)    Results for three months ended December 31, 2017 were not individually disclosed in prior filings but can be calculated.