Estée Lauder

ELClientHigh priority

Cosmetics · Prestige Beauty · New York, NY

US C-corporation — eligible for the §170(e)(3) enhanced deduction

Prestige beauty leader. Profit Recovery & Growth Plan restructuring ($500–700M) explicitly includes inventory and asset write-offs; 99.8% waste diverted from landfill.

elcompanies.com

Fit score

Owner

Maya Torres

Revenue

$15.6B

Employees

62K

Est. excess / yr

$60M

Modeled deduction

$36M

Buying signals · 3

Restructuring includes inventory & asset write-offs

Inventory write-down

Profit Recovery & Growth Plan ($500–700M pretax) explicitly covers inventory/asset write-offs and product returns.

Detected Jan 20, 2026 · source

Asia travel-retail destocking / overstock

Seasonal overstock

Excess prestige stock from travel-retail destocking.

Detected Feb 1, 2026 · source

99.8% waste diverted from landfill

ESG commitment

Zero-waste-to-landfill program — strong documented-impact fit.

Detected Jan 10, 2026 · source

Activity

No activity logged.

Donation lots

Restructuring surplus — prestige skincare

34,000 units · Cosmetics

Filed

Travel-retail destock — gifting sets

15,000 units · Personal Care

In transit

§170(e)(3) opportunity

Est. cost basis / yr$25,200,000

Est. fair market value$60,000,000

Enhanced deduction$42,600,000

min(basis + ½(FMV − basis), 2 × basis)

Contacts

Roberto Canevari

Primary

EVP Global Supply Chain / Chief Supply Chain Officer

Supply Chain

Akhil Shrivastava

EVP & Chief Financial Officer

Finance/Tax

Outreach drafter

Figures modeled on IRC §170(e)(3) enhanced deduction for C-corporation inventory donations to qualified 501(c)(3) organizations. Informational only — not tax or legal advice. Validate treatment with a qualified tax professional.