Eastman Chemical Co. has reported a large third quarter loss Thursday, blaming restructuring and tax charges, reported the Associated Press. The company reported a net loss of $336 million, or $4.35 a share, compared with earnings of $24 million, or 31 cents a share, a year earlier. Restructuring charges for the quarter were $496 million, which was less than the company anticipated. Excluding the charges, the company earned 26 cents a share. That fell short of the consensus estimate of analysts surveyed by Thomson First Call who expected earnings of 28 cents a share. Third quarter sales totaled $1.44 billion, a 5 percent increase over revenues of $1.37 billion in the third quarter of 2002.