Celanese (NYSE: CE) lifts Q2 2026 sales 18% and boosts EPS

Rhea-AI Filing Summary

Celanese Corporation reported strong second quarter 2026 results, with net sales of $2,752 million and U.S. GAAP diluted earnings per share of $1.15 and adjusted earnings per share of $2.45, its highest adjusted EPS in nearly three years. Net sales increased 18 percent sequentially, driven by a 4 percent volume increase and a 14 percent price increase. Consolidated operating profit was $276 million, adjusted EBIT $470 million, and operating EBITDA $649 million, at margins of 10, 17, and 24 percent, respectively.

Engineered Materials delivered net sales of $1,446 million and operating EBITDA of $335 million with a 23 percent margin, supported by favorable pricing and mix and growth in medical and electronics. The Acetyl Chain generated net sales of $1,329 million and operating EBITDA of $385 million with a 29 percent margin, reflecting pricing and volume gains. Portfolio and footprint actions, including the Ulsan compounding closure, nylon 6,6 optimization, and planned Lanaken acetate tow closure, are expected to provide more than $50 million of annualized fixed-cost savings.

Operating cash flow for the quarter was $209 million and free cash flow was $140 million. Cash and cash equivalents totaled $1,364 million against total debt of $12,007 million, with net debt of $10,643 million as deleveraging remains a priority. For the third quarter, management projects adjusted EPS of approximately $1.35 to $1.75, and for full year 2026 it continues to expect about $6.00 of adjusted EPS and $700 to $800 million of free cash flow.

Positive

• Adjusted EPS surged to $2.45 in Q2 2026, the highest level in nearly three years, compared with $0.85 in Q1 2026 and $1.43 in Q2 2025.
• Net sales reached $2,752 million, up 18 percent sequentially on stronger volumes and pricing across both Engineered Materials and the Acetyl Chain.
• Operating EBITDA climbed to $649 million with a 24 percent margin, while free cash flow improved to $140 million and full-year free cash flow guidance is $700–$800 million.

Negative

• None.

8-K Event Classification

2 items: 2.02, 9.01

2 items

Item 2.02 Results of Operations and Financial Condition Financial

Disclosure of earnings results, typically an earnings press release or preliminary financials.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, and exhibit attachments filed with this report.

Key Figures

Net sales Q2 2026: 2,752 GAAP diluted EPS continuing operations Q2 2026: 1.15 Adjusted EPS Q2 2026: 2.45 +5 more

8 metrics

Net sales Q2 2026 2,752 In $ millions for the three months ended June 30, 2026

GAAP diluted EPS continuing operations Q2 2026 1.15 Diluted earnings per share from continuing operations for Q2 2026

Adjusted EPS Q2 2026 2.45 Adjusted earnings per share for Q2 2026

Operating EBITDA Q2 2026 649 Operating EBITDA in $ millions for Q2 2026; margin 24 percent

Free cash flow Q2 2026 140 Free cash flow in $ millions for Q2 2026

Net earnings attributable to Celanese Q2 2026 125 Net earnings attributable to Celanese Corporation in $ millions for Q2 2026

Net debt as of June 30, 2026 10,643 Net debt in $ millions at June 30, 2026

2026 free cash flow guidance 700–800 Expected free cash flow in $ millions for full year 2026

Key Terms

Adjusted EBIT, Operating EBITDA, Free cash flow, Net debt, +2 more

6 terms

Adjusted EBIT financial

"For the second quarter, the Company reported consolidated operating profit of $276 million, adjusted EBIT of $470 million"

Adjusted EBIT is a company’s operating profit before interest and taxes, but cleaned up by removing one-time or unusual items that can obscure ongoing performance. Investors use it like a tidied-up report card — it aims to show the underlying profitability of the business by excluding irregular gains, losses, or costs so comparisons across periods or companies are clearer and more meaningful for valuing operational strength.

Operating EBITDA financial

"and operating EBITDA of $649 million at margins of 10, 17, and 24 percent, respectively"

Operating EBITDA is a measure of the cash profit a company generates from its core business activities, calculated by taking earnings and adding back interest, taxes, depreciation and amortization while excluding one‑time items and non‑operating income. For investors it acts like checking how much money a store makes from selling its products before financing, taxes and accounting charges, helping compare operational performance across companies and periods.

Free cash flow financial

"Free cash flow (1) | 140 | | | 3 | | | 311"

Free cash flow is the amount of money a company has left over after paying all its expenses and investing in its business, like buying equipment or updating facilities. It shows how much cash is available to reward shareholders, pay down debt, or save for future growth. This helps investors understand if a company is financially healthy and able to grow.

Net debt financial

"Net debt | | | | | | | 10,643 | | | 10,796"

Net debt is the total amount a company owes after subtracting the cash and assets it has that can be used to pay off that debt. It shows how much debt is truly a burden, helping investors understand if a company is financially healthy or heavily borrowed. Think of it like calculating how much money you owe after using your savings to pay part of it.

Certain Items financial

"and further adjusted for Certain Items (refer to Table 8)"

Return on invested capital (adjusted) financial

"Table 9 Return on Invested Capital (Adjusted) - Presentation of a Non-GAAP Measure"

Earnings Snapshot

Net sales: 2,752 · Guidance included

Quarter ended June 30, 2026

Net sales 2,752 In $ millions; net sales increased 18 percent sequentially.

GAAP diluted EPS (continuing operations) 1.15 U.S. GAAP diluted earnings per share from continuing operations in Q2 2026.

Adjusted EPS 2.45 Highest adjusted EPS in nearly three years; up from 0.85 in Q1 2026 and 1.43 in Q2 2025.

Operating EBITDA 649 In $ millions; operating EBITDA margin was 24 percent in Q2 2026.

Free cash flow 140 In $ millions for Q2 2026; increased from 3 in Q1 2026.

Guidance

For Q3 2026, adjusted earnings per share are expected to be approximately $1.35 to $1.75. For full year 2026, management continues to expect about $6.00 of adjusted earnings per share and $700 to $800 million of free cash flow.

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FAQ

What were Celanese (CE) earnings per share for Q2 2026?

Celanese reported U.S. GAAP diluted EPS of $1.15 from continuing operations and adjusted EPS of $2.45 in Q2 2026. Total diluted EPS including discontinued operations was $1.13, reflecting modest losses from discontinued operations.

How did Celanese (CE) Q2 2026 revenue perform compared with Q1 2026?

Q2 2026 net sales were $2,752 million, an 18 percent sequential increase from Q1 2026. This reflected a 4 percent rise in volume and a 14 percent increase in price, supported by stronger demand and pricing in both major business segments.

What were the key segment results for Celanese (CE) in Q2 2026?

Engineered Materials posted net sales of $1,446 million and operating EBITDA of $335 million at a 23 percent margin. The Acetyl Chain delivered net sales of $1,329 million and operating EBITDA of $385 million with a 29 percent margin, driven by pricing and volume gains.

How much free cash flow did Celanese (CE) generate in Q2 2026?

Celanese generated $140 million of free cash flow in Q2 2026. This was based on operating cash flow of $209 million, capital expenditures of $62 million, and $7 million of distributions to noncontrolling interests, reflecting stronger earnings and disciplined spending.

What guidance did Celanese (CE) give for 2026 adjusted EPS and free cash flow?

Management continues to expect about $6.00 of adjusted earnings per share and $700–$800 million of free cash flow for full year 2026. For Q3 2026 alone, the company projects adjusted EPS of approximately $1.35 to $1.75, reflecting moderating supply-related opportunities.

What cost-savings and footprint actions did Celanese (CE) highlight for Q2 2026?

Celanese completed the Ulsan, South Korea compounding unit closure and the nylon 6,6 network optimization and progressed toward closing its Lanaken acetate tow facility. Together, these actions are expected to deliver more than $50 million of annualized fixed-cost savings and improve competitiveness.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): August 4, 2026

CELANESE CORPORATION

(Exact name of registrant as specified in its charter)

Delaware

001-32410

98-0420726

(State or other jurisdiction of incorporation)

(Commission File Number)

(IRS Employer Identification No.)

222 West Las Colinas Blvd. Suite 900N, Irving, TX 75039

(Address of Principal Executive Offices) (Zip Code)

Registrant's telephone number, including area code: (972) 443-4000

N/A

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐   Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐   Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class			Trading Symbol(s)			Name of Each Exchange on Which Registered
Common Stock, par value $0.0001 per share			CE			The New York Stock Exchange
2.125% Senior Notes due 2027			CE /27			The New York Stock Exchange
0.625% Senior Notes due 2028			CE /28			The New York Stock Exchange
5.337% Senior Notes due 2029			CE /29A			The New York Stock Exchange
5.000% Senior Notes due 2031			CE /31			The New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934.

Emerging growth company  ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  ☐

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Item 2.02 Results of Operations and Financial Condition

On August 4, 2026, Celanese Corporation (the "Company") issued a press release reporting the financial results for its second quarter 2026. A copy of the press release is attached to this Current Report on Form 8-K ("Current Report") as Exhibit 99.1 and is incorporated herein solely for purposes of this Item 2.02 disclosure. Each Non-US GAAP financial measure appearing in the press release is accompanied by the most directly comparable US GAAP financial measure and is reconciled to the most comparable US GAAP financial measure in Exhibit 99.2, which includes other supplemental information of interest to investors, analysts and other parties, including the reasons why management believes such Non-US GAAP financial measures provide useful information to investors, and which is incorporated herein solely for purposes of this Item 2.02 disclosure.

Item 9.01 Financial Statements and Exhibits

(d) The following exhibits are being furnished herewith:

Exhibit Number
						Description
99.1						Press Release dated August 4, 2026*
99.2						Non-US GAAP Financial Measures and Supplemental Information dated August 4, 2026*
104						Cover Page Interactive Data File (the cover page XBRL tags are embedded within the inline XBRL document contained in Exhibit 101)

*    In connection with the disclosure set forth in Item 2.02, the information in this Current Report, including the exhibits attached hereto, is being furnished and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of such section. The information in this Current Report, including the exhibits, shall not be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, regardless of any incorporation by reference language in any such filing.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

			CELANESE CORPORATION
			By:			/s/ ASHLEY B. DUFFIE
			Name:			Ashley B. Duffie
			Title:			Senior Vice President, General Counsel and Corporate Secretary
			Date:			August 4, 2026

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Exhibit 99.1

Celanese Corporation Reports Second Quarter Earnings

Dallas, August 4, 2026: Celanese Corporation (NYSE: CE), a global chemical and specialty materials company, today reported second quarter 2026 U.S. GAAP diluted earnings per share of $1.15 and adjusted earnings per share of $2.45. Net sales of $2.8 billion increased 18 percent sequentially, reflecting a 4 percent increase in volume and a 14 percent increase in price. Results were driven by strong execution across both businesses, including favorable pricing and mix outcomes in Engineered Materials and strong commercial and operational execution within the Acetyl Chain. The quarter also benefited from continued momentum across targeted growth platforms, particularly in medical and electronics.

Celanese leveraged the flexibility of its global manufacturing and supply chain networks to capitalize on rapidly evolving market conditions while continuing to advance actions designed to improve the competitiveness, resilience, and earnings power of the portfolio. For the second quarter, the Company reported consolidated operating profit of $276 million, adjusted EBIT of $470 million, and operating EBITDA of $649 million at margins of 10, 17, and 24 percent, respectively.

During the quarter, Celanese continued to execute against its strategic priorities of driving growth, intensifying cost improvements, and strengthening cash generation to support deleveraging. Actions included completion of the Ulsan, South Korea Engineered Materials compounding unit closure, completion of the nylon 6,6 manufacturing network optimization ahead of schedule, and continued progress toward the planned closure of the acetate tow facility in Lanaken, Belgium. Together, these initiatives are expected to deliver in excess of $50 million of annualized fixed-cost savings while improving the long-term competitiveness of the portfolio.

“The second quarter demonstrated the agility and focus of Celanese and the benefits of the actions we are taking across both businesses,” said Scott Richardson, president and chief executive officer. “We delivered our highest adjusted earnings per share in nearly three years through commercial execution, continued progress in our growth initiatives, and the effectiveness of our global manufacturing and supply chain networks. At the same time, we advanced important portfolio, productivity, and footprint actions that are improving competitiveness, strengthening cash generation, supporting deleveraging, and positioning Celanese for continued earnings growth.”

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Second Quarter 2026 Financial Highlights:

			Three Months Ended
			June 30, 2026						March 31, 2026						June 30, 2025
			(unaudited)
			(In $ millions, except per share data)
Net Sales
Engineered Materials			1,446						1,325						1,442
Acetyl Chain			1,329						1,036						1,115
Intersegment Eliminations			(23)						(24)						(25)
Total			2,752						2,337						2,532
Operating Profit (Loss)
Engineered Materials			156						221						164
Acetyl Chain			237						95						153
Other Activities			(117)						(102)						(86)
Total			276						214						231
Net Earnings (Loss)			129						48						200
Adjusted EBIT(1)
Engineered Materials			234						220						213
Acetyl Chain			321						131						195
Other Activities			(85)						(76)						(66)
Total			470						275						342
Equity Earnings and Dividend Income
Engineered Materials			6						31						24
Acetyl Chain			44						2						43
Operating EBITDA(1)			649						455						530
Diluted EPS - continuing operations			$	1.15					$	0.41					$	1.89
Diluted EPS - total			$	1.13					$	0.40					$	1.80
Adjusted EPS(1)			$	2.45					$	0.85					$	1.43
Net cash provided by (used in) investing activities			(59)						425						(88)
Net cash provided by (used in) financing activities			(546)						(3)						(116)
Net cash provided by (used in) operating activities			209						76						410
Free cash flow(1)			140						3						311

____________________________

(1)See "Non-US GAAP Financial Measures" below.

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Recent Highlights:

•Advanced the Engineered Materials Grow & Fortify strategy through the optimization of the Asia compounding network. Celanese completed the closure of its Ulsan, South Korea compounding facility and transitioned production to larger, more efficient assets in China and India, strengthening the regional supply chain while improving the competitiveness of the manufacturing footprint. Additionally, the business also completed, ahead of schedule, the previously announced optimization of the nylon 6,6 manufacturing network.

•Expanded the use of sustainable materials in automotive applications. As an example, Aisan Industry Kentucky, LLC, the consolidated subsidiary of Japan-based Aisan Industry Co., Ltd., adopted Celanese POM ECO-C for fuel pump modules supplied to a North American automaker, demonstrating continued commercial momentum for Celanese's lower-carbon engineered materials solutions and supporting customer sustainability objectives.

•Advanced downstream growth opportunities within the Acetyl Chain through sustainability-focused innovation. Celanese and Siegwerk, one of the world’s leading providers of printing inks and coatings for packaging applications and labels, announced a collaboration to support more sustainable printing ink solutions utilizing bio-based ethyl acetate, highlighting the Company's focus on higher-value downstream applications and customer-driven product innovation.

Second Quarter Business Segment Overview

Engineered Materials

Engineered Materials reported second quarter net sales of $1.45 billion, a 9 percent sequential increase, consisting of a 3 percent increase in volume, a 6 percent increase in pricing, and a modest currency benefit. Results were driven by strong commercial execution, favorable pricing and mix, and continued momentum across strategic growth platforms, particularly in medical and electronics. The business reported second quarter operating profit of $156 million, adjusted EBIT of $234 million, and operating EBITDA of $335 million, with margins of 11, 16, and 23 percent, respectively. Performance benefited from improving portfolio mix, targeted growth initiatives, and ongoing execution of the Engineered Materials Grow & Fortify strategy. During the quarter, the business completed the previously announced Ulsan, South Korea compounding unit closure and nylon 6,6 network optimization ahead of schedule, as well as the successful execution of the business's largest POM turnaround in five years. Collectively, these actions strengthen the business' competitiveness, flexibility, and participation in higher-growth end markets.

3

Acetyl Chain

The Acetyl Chain reported second quarter net sales of $1.33 billion, a 28 percent sequential increase, consisting of increases of 6 percent in volume and 22 percent in price, with a small currency benefit. Results reflected the successful capture of pricing and margin opportunities and volume gains in the Western Hemisphere driven by Celanese's position as a reliable supplier via the business's integrated global network. The business delivered second quarter operating profit of $237 million, adjusted EBIT of $321 million, and operating EBITDA of $385 million at margins of 18, 24, and 29 percent, respectively. Performance highlighted the flexibility of the Acetyl Chain business model, as the Company leveraged its integrated global network, reliability of supply, and commercial agility to capture opportunities and strengthen customer relationships. During the quarter, Celanese completed the rapid restart of the Frankfurt VAM unit, optimized network utilization, and continued advancing downstream growth initiatives and productivity actions designed to improve the durability and earnings profile of the business.

Cash Flow and Tax

Celanese reported second quarter operating cash flow of $209 million and free cash flow of $140 million. Cash generation in the quarter reflected timing effects of working capital associated with the higher sales and earnings profile. Capital expenditures remained disciplined and aligned with the Company's deleveraging priorities.

The effective U.S. GAAP income tax rate was 8 percent, reflecting the impact of discrete items occurring during the second quarter, which was higher compared to the same period in 2025, primarily due to non-recurring favorable tax items for changes in uncertain tax positions related to prior year tax examinations and deferred tax benefits related to integration transactions in the prior year. The effective tax rate for 2026 adjusted earnings was also 8 percent for the second quarter, and we anticipate this rate for the full year 2026 based on expected jurisdictional earnings mix for the full year and consideration of other non-recurring U.S. GAAP items.

Outlook

“Looking to the third quarter, we expect continued moderation of supply-related opportunities, along with the impact of higher raw material costs in Engineered Materials and inventory-related actions associated with our nylon 6,6 and Lanaken footprint optimizations,” continued Richardson. “Based on these dynamics, we expect third quarter adjusted earnings per share of approximately $1.35 to $1.75."

“While earnings are expected to moderate from the strong second quarter level, we remain focused on executing the initiatives within our control and continue to expect approximately $6.00 of adjusted earnings per share and $700 to $800 million of free cash flow for the full year. In the second quarter, we saw early benefits of our growth strategy and the increasing contribution of our growth platforms. Together with our productivity, portfolio, and footprint actions, these initiatives position Celanese to deliver strong performance in 2026 and create additional earnings growth opportunities in the years ahead,” Richardson concluded.

4

Reconciliations of forecasted non-GAAP measures such as adjusted earnings per share, adjusted EBIT, operating EBITDA or free cash flow to the equivalent U.S. GAAP measures (diluted earnings per share, net earnings (loss) attributable to Celanese Corporation and net cash provided by (used in) operations, respectively), are not available without unreasonable efforts because a forecast of Certain Items, such as mark-to-market pension gains/losses, and other items is not practical. For more information, see "Non-GAAP Financial Measures" below.

The Company's prepared remarks related to the second quarter will be posted on its website at investors.celanese.com under Financial Information/Financial Document Library on August 4, 2026. Information about Non-US GAAP measures is included in a Non-US GAAP Financial Measures and Supplemental Information document posted on our investor relations website under Financial Information/Non-GAAP Financial Measures. See also "Non-GAAP Financial Measures" below.

Contacts:

Investor Relations

Media - U.S.

Media - Europe

Media - Asia

Bill Cunningham

Jamaison Schuler

Petra Czugler

Maria Xia

Phone: +1 302 772 5231

Phone: +1 972 443 4400

Phone: +49 69 45009 1206

Phone: +86 21 3861 9368

william.cunningham@celanese.com

media@celanese.com

petra.czugler@celanese.com

maria.xia@celanese.com

Celanese Corporation is a global leader in chemistry, producing specialty material solutions used across most major industries and consumer applications. Our businesses use our chemistry, technology and commercial expertise to create value for our customers, employees and shareholders. We support sustainability by responsibly managing the materials we create and growing our portfolio of sustainable products to meet customer and societal demand. We strive to make a positive impact in our communities and to foster inclusivity across our teams. Celanese Corporation is a Fortune 500 company that employs more than 11,000 employees worldwide with 2025 net sales of $9.5 billion.

5

Forward-Looking Statements

This release may contain "forward-looking statements," which include information concerning the Company's plans, objectives, goals, strategies, future revenues, cash flow, financial performance, synergies, capital expenditures, deleveraging efforts, planned cost reductions, dividend policy, financing needs and other information that is not historical information. All forward-looking statements are based upon current expectations and beliefs and various assumptions. There can be no assurance that the Company will realize these expectations or that these beliefs will prove correct. There are a number of risks and uncertainties that could cause actual results to differ materially from the results expressed or implied in the forward-looking statements contained in this release. These risks and uncertainties include, among other things: the ability to successfully achieve planned cost reductions; changes in general economic, business, political and regulatory conditions in the countries or regions in which we operate; the length and depth of product and industry business cycles, particularly in the automotive, electrical, textiles, electronics and construction industries; potential liability resulting from pending or future claims or litigation, including investigations or enforcement actions, or from changes in the laws, regulations or policies of governments or other governmental activities, in the countries in which we operate; our level of indebtedness and our financial condition, each of which could diminish our ability to raise additional capital to fund operations, reduce our business and strategic flexibility, increase our interest expense, limit the success of our deleveraging efforts, and impact changes to our credit ratings, which could increase our interest expense in the event of additional downgrades; volatility or changes in the price and availability of raw materials and energy, particularly changes in the demand for, supply of, and market prices of ethylene, methanol, natural gas, carbon monoxide, wood pulp, hexamethylene diamine, Polyamide 66 ("PA66"), polybutylene terephthalate, ethanol, natural gas and fuel oil, and the prices for electricity and other energy sources; the ability to pass increases in raw materials prices, logistics costs and other costs on to customers or otherwise improve margins through price increases; the possibility that we will not be able to realize the anticipated benefits of the Mobility & Materials business (the "M&M Business") we acquired from DuPont de Nemours, Inc. (the "M&M Acquisition"), including synergies and growth opportunities, whether as a result of difficulties arising from the operation of the M&M Business or other unanticipated delays, costs, inefficiencies or liabilities; additional impairment of goodwill or intangible assets; increased commercial, legal or regulatory complexity of entering into, or expanding our exposure to, certain end markets and geographies; risks in the global economy and equity and credit markets and their potential impact on our ability to pay down debt in the future and/or refinance at suitable rates, in a timely manner, or at all; the ability to maintain plant utilization rates and to implement planned capacity additions, expansions and maintenance; the ability to reduce or maintain current levels of production costs and to improve productivity by implementing technological improvements to existing plants; increased price competition and the introduction of competing products by other companies; the ability to identify desirable potential acquisition or divestiture opportunities and to complete such transactions, including obtaining regulatory approvals, consistent with the Company's strategy; market acceptance of our products and technology; compliance and other costs and potential disruption or interruption of production or operations due to accidents, interruptions in sources of raw materials, transportation, logistics or supply chain disruptions, cybersecurity incidents, AI-related vulnerabilities, terrorism or political unrest, public health crises, or other unforeseen events or delays in construction or operation of facilities, including as a result of geopolitical conditions, the direct or indirect consequences of acts of war or conflict (such as the Russia-Ukraine conflict or conflicts in the Middle East) or terrorist incidents or as a result of fire, flood, hurricanes, other severe weather, natural disasters, other catastrophic events, or other crises; the ability to obtain governmental approvals and to construct facilities on terms and schedules acceptable to the Company; changes in applicable tariffs, duties, treaties and trade agreements, tax rates or legislation throughout the world including, but not limited to, anti-dumping and countervailing duties, adjustments, changes in estimates or interpretations or the resolution of tax examinations or audits that may impact recorded or future tax impacts and potential regulatory and legislative tax developments in the United States and other jurisdictions; changes in the degree of intellectual property and other legal protection afforded to our products or technologies, or the theft of such intellectual property; potential liability for remedial actions and increased costs under existing or future environmental, health and safety regulations, including those relating to climate change or other sustainability matters; changes in currency exchange rates and interest rates; tax rates and changes thereto; and various other factors discussed from time to time in the Company's filings with the Securities and Exchange Commission.

Any forward-looking statement speaks only as of the date on which it is made, and the Company undertakes no obligation to update any forward-looking statements to reflect events or circumstances after the date on which it is made or to reflect the occurrence of anticipated or unanticipated events or circumstances.

Non-GAAP Financial Measures

Presentation

This document presents the Company's two business segments, Engineered Materials and the Acetyl Chain.

Use of Non-US GAAP Financial Information

This release uses the following Non-US GAAP measures: adjusted EBIT, adjusted EBIT margin, operating EBITDA, operating EBITDA margin, adjusted earnings per share and free cash flow. These measures are not recognized in accordance with US GAAP and should not be viewed as an alternative to US GAAP measures of performance or liquidity. The most directly comparable financial measure presented in accordance with US GAAP in our consolidated financial statements for adjusted EBIT and operating EBITDA is net earnings (loss) attributable to Celanese Corporation; for adjusted EBIT margin is operating margin; for operating EBITDA margin is operating margin; for adjusted earnings per share is earnings (loss) from continuing operations attributable to Celanese Corporation per common share-diluted; and for free cash flow is net cash provided by (used in) operations.

Definitions of Non-US GAAP Financial Measures

•Adjusted EBIT is a performance measure used by the Company and is defined by the Company as net earnings (loss) attributable to Celanese Corporation, plus (earnings) loss from discontinued operations, less interest income, plus interest expense, plus refinancing expense and taxes, and further adjusted for Certain Items (refer to Table 8 of our Non-US GAAP Financial Measures and Supplemental Information document). We do not provide reconciliations for adjusted EBIT on a forward-looking basis (including those contained in this document) when we are unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. This is due to the inherent difficulty of forecasting the timing and amount of Certain Items, such as mark-to-market pension gains and losses, that have not yet occurred, are out of our control and/or cannot be reasonably predicted. For the same reasons, we are unable to address the probable significance of the unavailable information. Adjusted EBIT margin is defined by the Company as adjusted EBIT divided by net sales.

•Operating EBITDA is a performance measure used by the Company and is defined by the Company as net earnings (loss) attributable to Celanese Corporation, plus (earnings) loss from discontinued operations, less interest income, plus interest expense, plus refinancing expense, taxes and depreciation and amortization, and further adjusted for Certain Items, which Certain Items include accelerated depreciation and amortization expense. Operating EBITDA is equal to adjusted EBIT plus depreciation and amortization. We do not provide reconciliations for operating EBITDA on a forward-looking basis (including those contained in this document) when we are unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. This is due to the inherent difficulty of forecasting the timing and amount of Certain Items, such as mark-to-market pension gains and losses, that have not yet occurred, are out of our control and/or

6

cannot be reasonably predicted. For the same reasons, we are unable to address the probable significance of the unavailable information. Operating EBITDA margin is defined by the Company as operating EBITDA divided by net sales.

•Adjusted earnings per share is a performance measure used by the Company and is defined by the Company as earnings (loss) from continuing operations attributable to Celanese Corporation, adjusted for income tax (provision) benefit, Certain Items, and refinancing and related expenses, divided by the number of basic common shares and dilutive restricted stock units and stock options calculated using the treasury method. We do not provide reconciliations for adjusted earnings per share on a forward-looking basis (including those contained in this document) when we are unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. This is due to the inherent difficulty of forecasting the timing and amount of Certain Items, such as mark-to-market pension gains and losses, that have not yet occurred, are out of our control and/or cannot be reasonably predicted. For the same reasons, we are unable to address the probable significance of the unavailable information.

Note: The income tax expense (benefit) on Certain Items ("Non-GAAP adjustments") is determined using the applicable rates in the taxing jurisdictions in which the Non-GAAP adjustments occurred and includes both current and deferred income tax expense (benefit). The income tax rate used for adjusted earnings per share approximates the midpoint in a range of forecasted tax rates for the year. This range may include certain partial or full-year forecasted tax opportunities and related costs, where applicable, and specifically excludes changes in uncertain tax positions, discrete recognition of GAAP items on a quarterly basis, other pre-tax items adjusted out of our GAAP earnings for adjusted earnings per share purposes and changes in management's assessments regarding the ability to realize deferred tax assets for GAAP. In determining the adjusted earnings per share tax rate, we reflect the impact of foreign tax credits when utilized, or expected to be utilized, absent discrete events impacting the timing of foreign tax credit utilization. We analyze this rate quarterly and adjust it if there is a material change in the range of forecasted tax rates; an updated forecast would not necessarily result in a change to our tax rate used for adjusted earnings per share. The adjusted tax rate is an estimate and may differ from the actual tax rate used for GAAP reporting in any given reporting period. Table 3a of our Non-US GAAP Financial Measures and Supplemental Information document summarizes the reconciliation of our estimated GAAP effective tax rate to the adjusted tax rate. The estimated GAAP rate excludes discrete recognition of GAAP items due to our inability to forecast such items. As part of the year-end reconciliation, we will update the reconciliation of the GAAP effective tax rate to the adjusted tax rate for actual results.

•Free cash flow is a liquidity measure used by the Company and is defined by the Company as net cash provided by (used in) operations, less capital expenditures on property, plant and equipment, and adjusted for contributions from or distributions to our noncontrolling interest joint ventures. We do not provide reconciliations for free cash flow on a forward-looking basis (including those contained in this document) when we are unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. This is due to the inherent difficulty of forecasting the timing and amount of items such as working capital changes, fluctuations in foreign currency exchange rates, the impact and timing of potential acquisitions and divestitures, and other structural changes, that have not yet occurred, are out of our control and/or cannot be reasonably predicted. For the same reasons, we are unable to address the probable significance of the unavailable information.

Reconciliation of Non-US GAAP Financial Measures

Reconciliations of the Non-US GAAP financial measures used in this press release to the comparable US GAAP financial measure, together with information about the purposes and uses of Non-US GAAP financial measures, are included in our Non-US GAAP Financial Measures and Supplemental Information document filed as an exhibit to our Current Report on Form 8-K filed with the SEC on or about August 4, 2026 and also available on our website at investors.celanese.com under Financial Information/Financial Document Library.

Results Unaudited

The results in this document, together with the adjustments made to present the results on a comparable basis, have not been audited and are based on internal financial data furnished to management. Quarterly results should not be taken as an indication of the results of operations to be reported for any subsequent period or for the full fiscal year.

Beginning with the reporting period ending June 30, 2026, the Company revised its presentation of Equity Earnings and Dividend Income Attributable to Celanese Corporation. Previously, Other Income (Expense) Attributable to Celanese Corporation was included with the presentation of Equity Earnings and Dividend Income Attributable to Celanese Corporation. To provide a better understanding for readers of the U.S. GAAP results of the Company’s non-consolidated equity investments by presenting such results in isolation and better align with how management assesses such results, Other Income (Expense) Attributable to Celanese Corporation is now included with Non-Operating Pension, Other Post-Retirement Employee Benefit (Expense) Income Attributable to Celanese Corporation. Prior periods presented have been revised to reflect this change.

Certain prior period amounts have been revised to correct for certain prior period immaterial errors. See Note 1 to our Quarterly Report on Form 10-Q for the quarterly period ending June 30, 2026.

Supplemental Information

Additional information about our prior period performance is included in our Quarterly Reports on Form 10-Q and in our Non-US GAAP Financial Measures and Supplemental Information document.

7

Consolidated Statements of Operations - Unaudited

			Three Months Ended
			June 30, 2026						March 31, 2026						June 30, 2025
			(In $ millions, except share and per share data)
Net sales			2,752						2,337						2,532
Cost of sales			(2,134)						(1,869)						(1,998)
Gross profit			618						468						534
Selling, general and administrative expenses			(251)						(226)						(214)
Amortization of intangible assets			(39)						(40)						(42)
Research and development expenses			(29)						(28)						(31)
Other (charges) gains, net			(31)						(20)						(20)
Foreign exchange gain (loss), net			10						12						6
Gain (loss) on disposition of businesses and assets, net			(2)						48						(2)
Operating profit (loss)			276						214						231
Equity in net earnings (loss) of affiliates			11						35						29
Non-operating pension and other postretirement employee benefit (expense) income			5						5						1
Interest expense			(186)						(183)						(177)
Interest income			10						9						7
Dividend income - equity investments			43						1						41
Other income (expense), net			(17)						1						1
Earnings (loss) from continuing operations before tax			142						82						133
Income tax (provision) benefit			(11)						(33)						77
Earnings (loss) from continuing operations			131						49						210
Earnings (loss) from operation of discontinued operations			(2)						(1)						(10)
Income tax (provision) benefit from discontinued operations			—						—						—
Earnings (loss) from discontinued operations			(2)						(1)						(10)
Net earnings (loss)			129						48						200
Net (earnings) loss attributable to noncontrolling interests			(4)						(4)						(3)
Net earnings (loss) attributable to Celanese Corporation			125						44						197
Amounts attributable to Celanese Corporation
Earnings (loss) from continuing operations			127						45						207
Earnings (loss) from discontinued operations			(2)						(1)						(10)
Net earnings (loss)			125						44						197
Earnings (loss) per common share - basic
Continuing operations			1.16						0.41						1.89
Discontinued operations			(0.02)						(0.01)						(0.09)
Net earnings (loss) - basic			1.14						0.40						1.80
Earnings (loss) per common share - diluted
Continuing operations			1.15						0.41						1.89
Discontinued operations			(0.02)						(0.01)						(0.09)
Net earnings (loss) - diluted			1.13						0.40						1.80
Weighted average shares (in millions)
Basic			109.8						109.7						109.5
Diluted			110.2						110.0						109.7

8

Consolidated Balance Sheets - Unaudited

			As of June 30, 2026						As of December 31, 2025
												(In $ millions)
ASSETS
Current Assets
Cash and cash equivalents			1,364						1,263
Trade receivables - third party and affiliates, net			1,288						922
Non-trade receivables, net			581						545
Inventories			2,305						2,220
Assets held for sale			—						492
Other assets			257						251
Total current assets			5,795						5,693
Investments in affiliates			1,233						1,252
Property, plant and equipment, net			4,807						5,076
Operating lease right-of-use assets			417						359
Deferred income taxes			1,325						1,359
Other assets			605						601
Goodwill			4,151						4,171
Intangible assets, net			3,075						3,184
Total assets			21,408						21,695
LIABILITIES AND EQUITY
Current Liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates			1,311						1,204
Trade payables - third party and affiliates			1,485						1,279
Liabilities held for sale			—						75
Other liabilities			1,106						1,049
Income taxes payable			104						76
Total current liabilities			4,006						3,683
Long-term debt, net of unamortized deferred financing costs			10,696						11,394
Deferred income taxes			458						512
Uncertain tax positions			211						208
Benefit obligations			321						344
Operating lease liabilities			317						265
Other liabilities			811						817
Commitments and Contingencies
Shareholders' Equity
Treasury stock, at cost			(5,480)						(5,482)
Additional paid-in capital			450						431
Retained earnings			10,039						9,876
Accumulated other comprehensive income (loss), net			(842)						(776)
Total Celanese Corporation shareholders' equity			4,167						4,049
Noncontrolling interests			421						423
Total equity			4,588						4,472
Total liabilities and equity			21,408						21,695

9

Exhibit 99.2

Non-U.S. GAAP Financial Measures and Supplemental Information

August 4, 2026

In this document, the terms the "Company," "we" and "our" refer to Celanese Corporation and its subsidiaries on a consolidated basis.

Purpose

The purpose of this document is to provide information of interest to investors, analysts and other parties including supplemental financial information and reconciliations and other information concerning our use of non-U.S. GAAP financial measures. This document is updated quarterly.

Presentation

This document presents the Company's two business segments, Engineered Materials and the Acetyl Chain.

Use of Non-U.S. GAAP Financial Measures

From time to time, management may publicly disclose certain numerical "non-GAAP financial measures" in the course of our earnings releases, financial presentations, earnings conference calls, investor and analyst meetings and otherwise. For these purposes, the Securities and Exchange Commission ("SEC") defines a "non-GAAP financial measure" as a numerical measure of historical or future financial performance, financial position or cash flows that excludes amounts, or is subject to adjustments that effectively exclude amounts, included in the most directly comparable measure calculated and presented in accordance with U.S. GAAP, and vice versa for measures that include amounts, or are subject to adjustments that effectively include amounts, that are excluded from the most directly comparable U.S. GAAP measure so calculated and presented. For these purposes, "GAAP" refers to generally accepted accounting principles in the United States.

Non-GAAP financial measures disclosed by management are provided as additional information to investors, analysts and other parties because the Company believes them to be important supplemental measures for assessing our financial and operating results and as a means to evaluate our financial condition and period-to-period comparisons. These non-GAAP financial measures should be viewed as supplemental to, and should not be considered in isolation or as alternatives to, net earnings (loss), operating profit (loss), operating margin, cash flow from operating activities (together with cash flow from investing and financing activities), earnings per share or any other U.S. GAAP financial measure. These non-GAAP financial measures should be considered within the context of our complete audited and unaudited financial results for the given period, which are available on the Financial Information/Financial Document Library page of our website, investors.celanese.com. The definition and method of calculation of the non-GAAP financial measures used herein may be different from other companies' methods for calculating measures with the same or similar titles. Investors, analysts and other parties should understand how another company calculates such non-GAAP financial measures before comparing the other company's non-GAAP financial measures to any of our own. These non-GAAP financial measures may not be indicative of the historical operating results of the Company nor are they intended to be predictive or projections of future results.

Pursuant to the requirements of SEC Regulation G, whenever we refer to a non-GAAP financial measure, we will also present in this document, in the presentation itself or on a Form 8-K in connection with the presentation on the Financial Information/Financial Document Library page of our website, investors.celanese.com, to the extent practicable, the most directly comparable financial measure calculated and presented in accordance with GAAP, along with a reconciliation of the differences between the non-GAAP financial measure we reference and such comparable GAAP financial measure.

This document includes definitions and reconciliations of non-GAAP financial measures used from time to time by the Company.

Specific Measures Used

This document provides information about the following non-GAAP measures: adjusted EBIT, adjusted EBIT margin, operating EBITDA, operating EBITDA margin, operating profit (loss) attributable to Celanese Corporation, adjusted earnings per share, net debt, free cash flow and return on invested capital (adjusted). The most directly comparable financial measure presented in accordance with U.S. GAAP in our consolidated financial statements for adjusted EBIT and operating EBITDA is net earnings (loss) attributable to Celanese Corporation; for adjusted EBIT margin and operating EBITDA margin is operating margin; for operating profit (loss) attributable to Celanese Corporation is operating profit (loss); for adjusted earnings per share is earnings (loss) from continuing operations attributable to Celanese Corporation per common share-diluted; for net debt

1

is total debt; for free cash flow is net cash provided by (used in) operations; and for return on invested capital (adjusted) is net earnings (loss) attributable to Celanese Corporation divided by the sum of the average of beginning and end of the year short- and long-term debt and Celanese Corporation shareholders' equity.

Definitions

•Adjusted EBIT is a performance measure used by the Company and is defined by the Company as net earnings (loss) attributable to Celanese Corporation, plus (earnings) loss from discontinued operations, less interest income, plus interest expense, plus refinancing expense and taxes, and further adjusted for Certain Items (refer to Table 8). We believe that adjusted EBIT provides transparent and useful information to management, investors, analysts and other parties in evaluating and assessing our primary operating results from period-to-period after removing the impact of unusual, non-operational or restructuring-related activities that affect comparability. Our management recognizes that adjusted EBIT has inherent limitations because of the excluded items. Adjusted EBIT is one of the measures management uses for planning and budgeting, monitoring and evaluating financial and operating results and as a performance metric in the Company's incentive compensation plan. We do not provide reconciliations for adjusted EBIT on a forward-looking basis (including those contained in this document) when we are unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. This is due to the inherent difficulty of forecasting the timing and amount of Certain Items, such as mark-to-market pension gains and losses, that have not yet occurred, are out of our control and/or cannot be reasonably predicted. For the same reasons, we are unable to address the probable significance of the unavailable information. Adjusted EBIT margin is defined by the Company as adjusted EBIT divided by net sales. Adjusted EBIT margin has the same uses and limitations as adjusted EBIT.

•Operating EBITDA is a performance measure used by the Company and is defined by the Company as net earnings (loss) attributable to Celanese Corporation, plus (earnings) loss from discontinued operations, less interest income, plus interest expense, plus refinancing expense, taxes and depreciation and amortization, and further adjusted for Certain Items, which Certain Items include accelerated depreciation and amortization expense. Operating EBITDA is equal to adjusted EBIT plus depreciation and amortization. We believe that operating EBITDA provides transparent and useful information to investors, analysts and other parties in evaluating our operating performance relative to our peer companies. We do not provide reconciliations for operating EBITDA on a forward-looking basis (including those contained in this document) when we are unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. This is due to the inherent difficulty of forecasting the timing and amount of Certain Items, such as mark-to-market pension gains and losses, that have not yet occurred, are out of our control and/or cannot be reasonably predicted. For the same reasons, we are unable to address the probable significance of the unavailable information. Operating EBITDA margin is defined by the Company as operating EBITDA divided by net sales. Operating EBITDA margin has the same uses and limitations as operating EBITDA.

•Operating profit (loss) attributable to Celanese Corporation is defined by the Company as operating profit (loss), less earnings (loss) attributable to noncontrolling interests ("NCI"). We believe that operating profit (loss) attributable to Celanese Corporation provides transparent and useful information to management, investors, analysts and other parties in evaluating our core operational performance. Operating margin attributable to Celanese Corporation is defined by the Company as operating profit (loss) attributable to Celanese Corporation divided by net sales. Operating margin attributable to Celanese Corporation has the same uses and limitations as operating profit (loss) attributable to Celanese Corporation.

•Adjusted earnings per share is a performance measure used by the Company and is defined by the Company as earnings (loss) from continuing operations attributable to Celanese Corporation, adjusted for income tax (provision) benefit, Certain Items, and refinancing and related expenses, divided by the number of basic common shares and dilutive restricted stock units and stock options calculated using the treasury method. We believe that adjusted earnings per share provides transparent and useful information to management, investors, analysts and other parties in evaluating and assessing our primary operating results from period-to-period after removing the impact of the above stated items that affect comparability and as a performance metric in the Company's incentive compensation plan. We do not provide reconciliations for adjusted earnings per share on a forward-looking basis (including those contained in this document) when we are unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. This is due to the inherent difficulty of forecasting the timing and amount of Certain Items, such as mark-to-market pension gains and losses, that have not yet occurred, are out of our control and/or cannot be reasonably predicted. For the same reasons, we are unable to address the probable significance of the unavailable information.

Note: The income tax expense (benefit) on Certain Items ("Non-GAAP adjustments") is determined using the applicable rates in the taxing jurisdictions in which the Non-GAAP adjustments occurred and includes both current and deferred income tax expense (benefit). The income tax rate used for adjusted earnings per share approximates the midpoint in a range of forecasted tax rates for the year. This range may include certain partial or full-year forecasted tax opportunities and related costs, where applicable, and specifically excludes changes in uncertain tax positions, discrete recognition of GAAP items on a quarterly basis, other pre-tax items adjusted out of our GAAP earnings for adjusted earnings per share purposes and changes in management's assessments regarding the ability to realize deferred tax assets for GAAP. In determining the adjusted earnings per share tax rate, we reflect the impact of foreign tax credits when utilized, or expected to be utilized, absent discrete events impacting the timing of foreign tax credit utilization. We analyze this rate quarterly and adjust it if there is a material change in the range of forecasted tax rates; an updated forecast would not necessarily result in a change to our tax rate used for adjusted earnings per share. The adjusted tax rate is an estimate and may differ from the actual tax rate used for GAAP reporting in any given reporting period. Table 3a summarizes the reconciliation of our estimated GAAP effective tax rate to the adjusted tax

2

rate. The estimated GAAP rate excludes discrete recognition of GAAP items due to our inability to forecast such items. As part of the year-end reconciliation, we will update the reconciliation of the GAAP effective tax rate to the adjusted tax rate for actual results.

•Free cash flow is a liquidity measure used by the Company and is defined by the Company as net cash provided by (used in) operations, less capital expenditures on property, plant and equipment, and adjusted for contributions from or distributions to our NCI joint ventures. We believe that free cash flow provides useful information to management, investors, analysts and other parties in evaluating the Company's liquidity and credit quality assessment because it provides an indication of the long-term cash generating ability of our business. Although we use free cash flow as a measure to assess the liquidity generated by our business, the use of free cash flow has important limitations, including that free cash flow does not reflect the cash requirements necessary to service our indebtedness, lease obligations, unconditional purchase obligations or pension and postretirement funding obligations. Free cash flow is not a measure of cash available for discretionary expenditures since the Company has certain debt service and finance lease payments that are not deducted from that measure. We do not provide reconciliations for free cash flow on a forward-looking basis when we are unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. This is due to the inherent difficulty of forecasting the timing and amount of items such as working capital changes, fluctuations in foreign currency exchange rates, the impact and timing of potential acquisitions and divestitures, and other structural changes, that have not yet occurred, are out of our control and/or cannot be reasonably predicted. For the same reasons, we are unable to address the probable significance of the unavailable information.

•Net debt is defined by the Company as total debt less cash and cash equivalents. We believe that net debt provides useful information to management, investors, analysts and other parties in evaluating changes to the Company's capital structure and credit quality assessment.

•Return on invested capital (adjusted) is defined by the Company as adjusted EBIT, tax effected using the adjusted tax rate, divided by the sum of the average of beginning and end of the year short- and long-term debt and Celanese Corporation shareholders' equity. We believe that return on invested capital (adjusted) provides useful information to management, investors, analysts and other parties in order to assess our income generation from the point of view of our shareholders and creditors who provide us with capital in the form of equity and debt and whether capital invested in the Company yields competitive returns.

Supplemental Information

Supplemental Information we believe to be of interest to investors, analysts and other parties includes the following:

•Net sales for each of our business segments and the percentage increase or decrease in net sales attributable to price, volume, currency and other factors for each of our business segments.

•Cash dividends received from our equity investments.

•For those consolidated ventures in which the Company owns or is exposed to less than 100% of the economics, the outside shareholders' interests are shown as NCI. Amounts referred to as "attributable to Celanese Corporation" are net of any applicable NCI.

Results Unaudited

The results in this document, together with the adjustments made to present the results on a comparable basis, have not been audited and are based on internal financial data furnished to management. Quarterly results should not be taken as an indication of the results of operations to be reported for any subsequent period or for the full fiscal year.

Beginning with the reporting period ending June 30, 2026, the Company revised its presentation of Equity Earnings and Dividend Income Attributable to Celanese Corporation. Previously, Other Income (Expense) Attributable to Celanese Corporation was included with the presentation of Equity Earnings and Dividend Income Attributable to Celanese Corporation. To provide a better understanding for readers of the U.S. GAAP results of the Company’s non-consolidated equity investments by presenting such results in isolation and better align with how management assesses such results, Other Income (Expense) Attributable to Celanese Corporation is now included with Non-Operating Pension, Other Post-Retirement Employee Benefit (Expense) Income Attributable to Celanese Corporation. Prior periods presented have been revised to reflect this change.

Certain prior period amounts have been revised to correct for certain prior period immaterial errors. See Note 1 to our Quarterly Report on Form 10-Q for the quarterly period ending June 30, 2026.

3

Table 1

Adjusted EBIT and Operating EBITDA - Reconciliation of Non-GAAP Measures - Unaudited

																					Q2 '26						Q1 '26						2025						Q4 '25						Q3 '25						Q2 '25						Q1 '25
																					(In $ millions)
Net earnings (loss) attributable to Celanese Corporation																					125						44						(1,165)						19						(1,357)						197						(24)
(Earnings) loss from discontinued operations																					2						1						21						6						—						10						5
Interest income																					(10)						(9)						(24)						(6)						(7)						(7)						(4)
Interest expense																					186						183						701						177						177						177						170
Refinancing expense																					—						—						68						36						—						—						32
Income tax provision (benefit)																					11						33						(90)						(15)						(7)						(77)						9
Certain Items attributable to Celanese Corporation (Table 8)																					156						23						1,639						34						1,520						42						43
Adjusted EBIT																					470						275						1,150						251						326						342						231
Depreciation and amortization expense(1)																					179						180						743						184						191						188						180
Operating EBITDA																					649						455						1,893						435						517						530						411

																					Q2 '26						Q1 '26						2025						Q4 '25						Q3 '25						Q2 '25						Q1 '25
																					(In $ millions)
Engineered Materials																					43						3						6						1						3						2						—
Acetyl Chain																					22						18						11						11						—						—						—
Other Activities(2)																					—						—						—						—						—						—						—
Accelerated depreciation and amortization expense																					65						21						17						12						3						2						—
Depreciation and amortization expense(1)																					179						180						743						184						191						188						180
Total depreciation and amortization expense																					244						201						760						196						194						190						180

______________________________

(1)Excludes accelerated depreciation and amortization expense as detailed in the table above, which amounts are included in Certain Items above.

(2)Other Activities includes corporate Selling, general and administrative ("SG&A") expenses, results of captive insurance companies and certain components of net periodic benefit cost (interest cost, expected return on plan assets and net actuarial gains and losses).

4

Table 2

Supplemental Segment Data and Reconciliation of Segment Adjusted EBIT and Operating EBITDA - Non-GAAP Measures - Unaudited

																					Q2 '26												Q1 '26												2025												Q4 '25												Q3 '25												Q2 '25												Q1 '25
																																							(In $ millions, except percentages)
Operating Profit (Loss) / Operating Margin
Engineered Materials																																							156						10.8		%				221						16.7		%				(958)						(17.8)		%				111						8.7		%				(1,327)						(95.9)		%				164						11.4		%				94						7.3		%
Acetyl Chain																																							237						17.8		%				95						9.2		%				539						12.7		%				90						9.6		%				135						12.7		%				153						13.7		%				161						14.4		%
Other Activities(1)																																							(117)												(102)												(367)												(108)												(83)												(86)												(90)
Total																																							276						10.0		%				214						9.2		%				(786)						(8.2)		%				93						4.2		%				(1,275)						(52.7)		%				231						9.1		%				165						6.9		%
Less: Net Earnings (Loss) Attributable to NCI for Engineered Materials																																							2												2												6												—												3												1												2
Less: Net Earnings (Loss) Attributable to NCI for Acetyl Chain																																							2												2												8												3												1												2												2
Operating Profit (Loss) Attributable to Celanese Corporation																																							272						9.9		%				210						9.0		%				(800)						(8.4)		%				90						4.1		%				(1,279)						(52.9)		%				228						9.0		%				161						6.7		%
Operating Profit (Loss) / Operating Margin Attributable to Celanese Corporation
Engineered Materials																																							154						10.7		%				219						16.5		%				(964)						(17.9)		%				111						8.7		%				(1,330)						(96.1)		%				163						11.3		%				92						7.1		%
Acetyl Chain																																							235						17.7		%				93						9.0		%				531						12.5		%				87						9.3		%				134						12.6		%				151						13.5		%				159						14.2		%
Other Activities(1)																																							(117)												(102)												(367)												(108)												(83)												(86)												(90)
Total																																							272						9.9		%				210						9.0		%				(800)						(8.4)		%				90						4.1		%				(1,279)						(52.9)		%				228						9.0		%				161						6.7		%
Equity Earnings and Dividend Income Attributable to Celanese Corporation
Engineered Materials																																							6			(2)									31												105												32												33												24												16
Acetyl Chain																																							44												2												131												42												43												43												3
Other Activities(1)																																							4												3												13												3												3												3												4
Total																																							54												36												249												77												79												70												23
Non-Operating Pension, Other Post-Retirement Employee Benefit and Other Income (Expense) Attributable to Celanese Corporation
Engineered Materials																																							(16)												1												7												3												2												1												1
Acetyl Chain																																							—												—												1												—												1												—												—
Other Activities(1)																																							4												5												54												47												3												1												3
Total																																							(12)												6												62												50												6												2												4
Certain Items Attributable to Celanese Corporation (Table 8)
Engineered Materials																																							90												(31)												1,572												37												1,495												25												15
Acetyl Chain																																							42												36												32												17												9												1												5
Other Activities(1)																																							24												18												35												(20)												16												16												23
Total																																							156												23												1,639												34												1,520												42												43
Adjusted EBIT / Adjusted EBIT Margin
Engineered Materials																																							234						16.2		%				220						16.6		%				720						13.4		%				183						14.3		%				200						14.5		%				213						14.8		%				124						9.6		%
Acetyl Chain																																							321						24.2		%				131						12.6		%				695						16.4		%				146						15.5		%				187						17.6		%				195						17.5		%				167						15.0		%
Other Activities(1)																																							(85)												(76)												(265)												(78)												(61)												(66)												(60)
Total																																							470						17.1		%				275						11.8		%				1,150						12.0		%				251						11.4		%				326						13.5		%				342						13.5		%				231						9.7		%

___________________________

(1)Other Activities includes corporate SG&A expenses, results of captive insurance companies and certain components of net periodic benefit cost (interest cost, expected return on plan assets and net actuarial gains and losses).

(2)Includes $14 million of restructuring activities at our Mylar Specialty Films strategic affiliate, which are also included in Certain Items (see Table 8).

5

Table 2

Supplemental Segment Data and Reconciliation of Segment Adjusted EBIT and Operating EBITDA - Non-GAAP Measures - Unaudited (cont.)

																					Q2 '26												Q1 '26												2025												Q4 '25												Q3 '25												Q2 '25												Q1 '25
																																							(In $ millions, except percentages)
Depreciation and Amortization Expense(1)
Engineered Materials																																							101												104												441												105												115												112												109
Acetyl Chain																																							64												63												252												64												63												64												61
Other Activities(2)																																							14												13												50												15												13												12												10
Total																																							179												180												743												184												191												188												180
Operating EBITDA / Operating EBITDA Margin
Engineered Materials																																							335						23.2		%				324						24.5		%				1,161						21.5		%				288						22.6		%				315						22.8		%				325						22.5		%				233						18.1		%
Acetyl Chain																																							385						29.0		%				194						18.7		%				947						22.4		%				210						22.3		%				250						23.6		%				259						23.2		%				228						20.4		%
Other Activities(2)																																							(71)												(63)												(215)												(63)												(48)												(54)												(50)
Total																																							649						23.6		%				455						19.5		%				1,893						19.8		%				435						19.7		%				517						21.4		%				530						20.9		%				411						17.2		%

___________________________

(1)Excludes accelerated depreciation and amortization expense, which amounts are included in Certain Items above. See Table 1 for details.

(2)Other Activities includes corporate SG&A expenses, results of captive insurance companies and certain components of net periodic benefit cost (interest cost, expected return on plan assets and net actuarial gains and losses).

6

Table 3

Adjusted Earnings (Loss) per Share - Reconciliation of a Non-GAAP Measure - Unaudited

																					Q2 '26												Q1 '26												2025												Q4 '25												Q3 '25												Q2 '25												Q1 '25
																																													per share												per share												per share												per share												per share												per share												per share
																																							(In $ millions, except per share data)
Earnings (loss) from continuing operations attributable to Celanese Corporation																																							127						1.15						45						0.41						(1,144)						(10.44)						25						0.23						(1,357)						(12.39)						207						1.89						(19)						(0.17)
Income tax provision (benefit)																																							11												33												(90)												(15)												(7)												(77)												9
Earnings (loss) from continuing operations before tax																																							138												78												(1,234)												10												(1,364)												130												(10)
Certain Items attributable to Celanese Corporation (Table 8)																																							156												23												1,639												34												1,520												42												43
Refinancing and related expenses																																	—												—												68												36												—												—												32
Adjusted earnings (loss) from continuing operations before tax																																							294												101												473												80												156												172												65
Income tax (provision) benefit on adjusted earnings(1)																																							(24)												(8)												(36)												(6)												(9)												(15)												(6)
Adjusted earnings (loss) from continuing operations(2)																																							270						2.45						93						0.85						437						3.98						74						0.67						147						1.34						157						1.43						59						0.54
																																							Diluted shares (in millions)(3)
Weighted average shares outstanding																																							109.8												109.7												109.5												109.6												109.6												109.5												109.4
Incremental shares attributable to equity awards																																							0.4												0.3												0.2												0.2												—												0.2												—
Total diluted shares																																							110.2												110.0												109.7												109.8												109.6												109.7												109.4

______________________________

(1)Calculated using adjusted effective tax rates (Table 3a) as follows:

																		Q2 '26												Q1 '26												2025												Q4 '25												Q3 '25												Q2 '25												Q1 '25
Adjusted effective tax rate																																							8												8												8												8												6												9												9

(2)Excludes the immediate recognition of actuarial gains and losses and the impact of actual vs. expected plan asset returns.

												Actual Plan Asset Returns						Expected Plan Asset Returns
												(In percentages)
2025												7.8						5.3

(3)Potentially dilutive shares are included in the adjusted earnings per share calculation when adjusted earnings are positive.

7

Table 3a

Adjusted Tax Rate - Reconciliation of a Non-GAAP Measure - Unaudited

			Estimated						Actual
			2026						2025
			(In percentages)
U.S. GAAP annual effective tax rate			21						7
Discrete quarterly recognition of GAAP items(1)			(2)						17
Tax impact of other charges and adjustments(2)			(3)						(12)
Utilization of foreign tax credits			(5)						—
Changes in valuation allowances, excluding impact of other charges and adjustments(3)			2						(12)
Other, includes effect of discrete current year transactions(4)			(5)						8
Adjusted tax rate			8						8

______________________________

Note: As part of the year-end reconciliation, we will update the reconciliation of the GAAP effective tax rate for actual results.

(1)Such as changes in tax laws (including U.S. tax reform), deferred taxes on outside basis differences, changes in uncertain tax positions and prior year audit adjustments.

(2)Reflects the tax impact on pre-tax adjustments presented in Certain Items (Table 8), which are excluded from pre-tax income for adjusted earnings per share purposes.

(3)Reflects changes in valuation allowances related to changes in judgment regarding the realizability of deferred tax assets or current year operations, excluding other charges and adjustments.

(4)Includes tax impacts related to full-year actual tax opportunities and related costs, as well as current year realization of U.S. GAAP benefits deferred in prior years.

8

Table 4

Net Sales by Segment - Unaudited

																					Q2 '26						Q1 '26						2025						Q4 '25						Q3 '25						Q2 '25						Q1 '25
																					(In $ millions)
Engineered Materials																					1,446						1,325						5,390						1,277						1,384						1,442						1,287
Acetyl Chain																					1,329						1,036						4,232						940						1,061						1,115						1,116
Intersegment eliminations(1)																					(23)						(24)						(78)						(13)						(26)						(25)						(14)
Net sales																					2,752						2,337						9,544						2,204						2,419						2,532						2,389

___________________________

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

9

Table 4a

Factors Affecting Segment Net Sales Sequentially - Unaudited

Three Months Ended June 30, 2026 Compared to Three Months Ended March 31, 2026

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			3						6						—												9			(1)
Acetyl Chain			6						22						—												28
Total Company			4						14						—												18

Three Months Ended March 31, 2026 Compared to Three Months Ended December 31, 2025

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			3						—						1												4
Acetyl Chain			8						1						1												10
Total Company			5						—						1												6

Three Months Ended December 31, 2025 Compared to Three Months Ended September 30, 2025

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			(6)						(2)						—												(8)
Acetyl Chain			(10)						(1)						—												(11)
Total Company			(7)						(2)						—												(9)

Three Months Ended September 30, 2025 Compared to Three Months Ended June 30, 2025

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			(6)						1						1												(4)
Acetyl Chain			(2)						(4)						1												(5)
Total Company			(4)						(1)						1												(4)

______________________________

(1)Includes a (4), 0, and 0 percent net sales impact of volume, price, and currency, respectively, as a result of the sale of the Micromax® business.

Three Months Ended June 30, 2025 Compared to Three Months Ended March 31, 2025

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			9						—						3												12
Acetyl Chain			(1)						(2)						3												—
Total Company			4						(1)						3												6

Three Months Ended March 31, 2025 Compared to Three Months Ended December 31, 2024

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			—						2						(1)												1
Acetyl Chain			3						(1)						(1)												1
Total Company			2						—						(1)												1

10

Table 4b

Factors Affecting Segment Net Sales Year Over Year - Unaudited

Three Months Ended June 30, 2026 Compared to Three Months Ended June 30, 2025

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			(6)						5						1												—			(1)
Acetyl Chain			—						18						1												19
Total Company			(3)						11						1												9

Three Months Ended March 31, 2026 Compared to Three Months Ended March 31, 2025

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			—						(1)						4												3
Acetyl Chain			(7)						(4)						4												(7)
Total Company			(3)						(3)						4												(2)

Three Months Ended December 31, 2025 Compared to Three Months Ended December 31, 2024

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			(2)						—						3												1
Acetyl Chain			(10)						(7)						2												(15)
Total Company			(6)						(3)						2												(7)

Three Months Ended September 30, 2025 Compared to Three Months Ended September 30, 2024

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			(8)						(1)						2												(7)
Acetyl Chain			(4)						(8)						1												(11)
Total Company			(6)						(4)						1												(9)

______________________________

(1)Includes a (6), 0, and 0 percent net sales impact of volume, price, and currency, respectively, as a result of the sale of the Micromax® business.

Three Months Ended June 30, 2025 Compared to Three Months Ended June 30, 2024

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			(3)						(1)						2												(2)
Acetyl Chain			(2)						(7)						2												(7)
Total Company			(2)						(4)						2												(4)

Three Months Ended March 31, 2025 Compared to Three Months Ended March 31, 2024

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			(4)						(2)						(1)												(7)
Acetyl Chain			(6)						(4)						(1)												(11)
Total Company			(5)						(3)						(1)												(9)

11

Table 4c

Factors Affecting Segment Net Sales Year Over Year - Unaudited

Year Ended December 31, 2025 Compared to Year Ended December 31, 2024

			Volume						Price						Currency												Total
			(In percentages)
Engineered Materials			(4)						(1)						1												(4)
Acetyl Chain			(6)						(6)						1												(11)
Total Company			(4)						(4)						1												(7)

12

Table 5

Free Cash Flow - Reconciliation of a Non-GAAP Measure - Unaudited

																					Q2 '26						Q1 '26						2025						Q4 '25						Q3 '25						Q2 '25						Q1 '25
																					(In $ millions, except percentages)
Net cash provided by (used in) investing activities																					(59)						425						(349)						(104)						(59)						(88)						(98)
Net cash provided by (used in) financing activities																					(546)						(3)						(513)						(324)						(118)						(116)						45
Net cash provided by (used in) operating activities																					209						76						1,146						252						447						410						37
Capital expenditures on property, plant and equipment																					(62)						(66)						(343)						(84)						(64)						(93)						(102)
Contributions from/(Distributions) to NCI																					(7)						(7)						(30)						(8)						(8)						(6)						(8)
Free cash flow(1)																					140						3						773						160						375						311						(73)
Net sales																					2,752						2,337						9,544						2,204						2,419						2,532						2,389
Free cash flow as % of Net sales																					5.1		%				0.1		%				8.1		%				7.3		%				15.5		%				12.3		%				(3.1)		%

______________________________

(1)Free cash flow is a liquidity measure used by the Company and is defined by the Company as net cash provided by (used in) operating activities, less capital expenditures on property, plant and equipment, and adjusted for contributions from or distributions to our NCI joint ventures.

13

Table 6

Cash Dividends Received - Unaudited

																					Q2 '26						Q1 '26						2025						Q4 '25						Q3 '25						Q2 '25						Q1 '25
																					(In $ millions)
Dividends from equity method investments																					16						54						139						47						40						21						31
Dividends from equity investments without readily determinable fair values																					43						1						122						40						40						41						1
Total																					59						55						261						87						80						62						32

Table 7

Net Debt - Reconciliation of a Non-GAAP Measure - Unaudited

																					Q2 '26						Q1 '26						2025						Q4 '25						Q3 '25						Q2 '25						Q1 '25
																					(In $ millions)
Short-term borrowings and current installments of long-term debt - third party and affiliates																					1,311						1,741						1,204						1,204						1,199						252						406
Long-term debt, net of unamortized deferred financing costs																					10,696						10,813						11,394						11,394						11,655						12,689						12,378
Total debt																					12,007						12,554						12,598						12,598						12,854						12,941						12,784
Cash and cash equivalents																					(1,364)						(1,758)						(1,263)						(1,263)						(1,440)						(1,173)						(951)
Net debt																					10,643						10,796						11,335						11,335						11,414						11,768						11,833

14

Table 8

Certain Items - Unaudited

The following Certain Items attributable to Celanese Corporation are included in Net earnings (loss) and are adjustments to non-GAAP measures:

																					Q2 '26						Q1 '26						2025						Q4 '25						Q3 '25						Q2 '25						Q1 '25						Income Statement Classification
																					(In $ millions)
Exit and shutdown costs																					121						44						98						29						10						27						32						Cost of sales / SG&A / Other (charges) gains, net / Gain (loss) on disposition of businesses and assets, net / Non-operating pension and other postretirement employee benefit (expense) income
Asset impairments																					—						—						1,513						27			(1)			1,486			(2)			—						—						Cost of sales / Other (charges) gains, net
Impact from plant incidents and natural disasters																					—						11						3						—						—						—						3						Cost of sales
Mergers, acquisitions and dispositions																					35						15						52						23						12						12						5						Cost of sales / SG&A
Actuarial (gain) loss on pension and postretirement plans																					—						—						(49)						(49)						—						—						—						Cost of sales / SG&A / Non-operating pension and other postretirement employee benefit (expense) income
Legal settlements and commercial disputes																					4						3						17						1						11						2						3						Cost of sales / SG&A / Other (charges) gains, net
(Gain) loss on disposition of businesses and assets																					(4)						(50)						—						—						—						—						—						Gain (loss) on disposition of businesses and assets, net
Other																					—						—						5						3						1						1						—						Cost of sales / SG&A
Certain Items attributable to Celanese Corporation																					156						23						1,639						34						1,520						42						43

___________________________

(1)Related to impairment of certain long-lived assets arising from unused parcels of property subsequently sold.

(2)Related to impairment of goodwill and certain trade names, primarily Zytel®, arising from our annual goodwill and indefinite-lived intangible assets impairment tests.

15

Table 9

Return on Invested Capital (Adjusted) - Presentation of a Non-GAAP Measure - Unaudited

																																	2025
																																	(In $ millions, except percentages)
Net earnings (loss) attributable to Celanese Corporation																																	(1,165)
Adjusted EBIT (Table 1)																																	1,150
Adjusted effective tax rate (Table 3a)																																	8		%
Adjusted EBIT tax effected																																	1,058
																					2025						2024						Average
																					(In $ millions, except percentages)
Short-term borrowings and current installments of long-term debt - third parties and affiliates																					1,204						1,501						1,353
Long-term debt, net of unamortized deferred financing costs																					11,394						11,078						11,236
Celanese Corporation shareholders' equity																					4,049						5,129						4,589
Invested capital																																	17,178
Return on invested capital (adjusted)																																	6.2		%
Net earnings (loss) attributable to Celanese Corporation as a percentage of invested capital																																	(6.8)		%

16

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