塞拉尼斯三季度净销售额26亿美元同比增6%：调整后每股收益1.65美元、美国通用会计准则每股收益0.68美元，全年调整后每股收益指引上调至约6.00至6.25美元
达拉斯，11月2日—塞拉尼斯公司（Celanese，纽约证券交易所：CE）公布 2026 年第三季度业绩：当季美国通用会计准则（U.S. GAAP）摊薄每股收益为 0.68 美元，调整后每股收益为 1.65 美元；净销售额 26 亿美元，同比增长 6%，公司称增长来自全产品组合的战略增长举措与商业行动；环比则下降 7%，反映第二季度后的预期回落。
盈利能力方面，公司当季合并经营利润为 1.98 亿美元，调整后息税前利润（调整后 EBIT）为 3.67 亿美元，经营息税折旧摊销前利润（经营 EBITDA）为 5.48 亿美元，三者利润率分别为 8%、14% 与 21%。当季净利润为 7,800 万美元，上年同期为亏损 13.53 亿美元；公司说明，上年同期包含工程材料板块录得的 11 亿美元非现金商誉减值损失，该损失在税务上不可抵扣，这也是当季实际税率（15%）高于上年同期的主要原因。
分板块净销售额方面，工程材料板块为 13.68 亿美元，乙酰链板块为 12.09 亿美元；上年同期两板块分别为 13.84 亿美元与 10.61 亿美元，第二季度分别为 14.46 亿美元与 13.29 亿美元。
现金流方面，公司第三季度经营现金流为 5.38 亿美元，自由现金流为 4.61 亿美元。
展望方面，塞拉尼斯表示，预计 2026 年全年调整后每股收益约为 6.00 至 6.25 美元。公司称，三季度业绩超出此前给出的三季度指引，并据此上调全年展望。公司三季度业绩的预备发言稿于 11 月 2 日发布在其投资者关系网站的财务文件库中。
Celanese Third-Quarter Net Sales of $2.6 Billion, Up 6% Year Over Year: Adjusted EPS of $1.65 and U.S. GAAP EPS of $0.68, Full-Year Adjusted EPS Outlook Raised to Approximately $6.00 to $6.25
DALLAS, November 2 — Celanese Corporation (NYSE: CE) reported third-quarter 2026 U.S. GAAP diluted earnings per share of $0.68 and adjusted earnings per share of $1.65. Net sales of $2.6 billion increased 6 percent compared to the same period in 2025, driven by progress on strategic growth initiatives and commercial actions across the portfolio; sequentially, net sales decreased 7 percent, reflecting expected moderation from the second quarter. Dallas is in the U.S. state of Texas.
For the quarter, the company reported consolidated operating profit of $198 million, adjusted EBIT of $367 million, and operating EBITDA of $548 million, at margins of 8, 14 and 21 percent, respectively. Net earnings were $78 million, compared with a net loss of $1,353 million a year earlier. The company said the effective U.S. GAAP income tax rate for the quarter was 15 percent, higher than the same period in 2025, primarily due to a non-cash goodwill impairment loss of $1.1 billion in the Engineered Materials segment recorded during the prior year, which is not deductible for tax purposes.
By segment, net sales were $1,368 million for Engineered Materials and $1,209 million for the Acetyl Chain, compared with $1,384 million and $1,061 million, respectively, a year earlier, and $1,446 million and $1,329 million in the second quarter.
Celanese delivered operating cash flow of $538 million and free cash flow of $461 million in the third quarter.
For the outlook, the company said it anticipates full-year 2026 adjusted earnings per share of approximately $6.00 to $6.25, noting that third-quarter results exceeded its third-quarter guidance and that it was raising the full-year outlook. Prepared remarks on the quarter were posted on the company's investor relations website on November 2, 2026.
来源：塞拉尼斯公司
发布：GSM·美国（发布链接）
图片来源：图：塞拉尼斯位于日本宇都宫的工厂（资料照片）。图片来源：Wikimedia Commons（CC BY-SA 4.0）。 / Photo: A Celanese plant in Utsunomiya, Japan (file photo). Source: Wikimedia Commons (CC BY-SA 4.0).
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