{"schema_version":"secwatch.filing_event.v1","accession":"0001122976-23-000004","form_type":"8-K","ticker":"AVNT","cik":"0001122976","company_name":"AVIENT CORP","filed_at":"2023-02-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:43.920285+00:00","generated_at":"2026-06-19T10:34:52.074825+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Avient Q4 GAAP EPS $(0.19); adj EPS $0.39 beats guidance; guides FY2023 adj EPS $2.40","bullets":["Q4 GAAP EPS from continuing ops $(0.19); full year GAAP EPS $0.90.","Q4 adjusted EPS $0.39 vs prior guidance $0.29; full year adj EPS $2.69 vs $2.60 guidance.","Pro forma adjusted EPS Q4 $0.42, full year $3.04, exceeding guidance of $0.33 and $2.95.","Generated ~$400M cash from ops; free cash flow ~$290M; paid down $200M debt; net debt-to-adj EBITDA 2.9x.","FY2023 outlook: sales ~$3.45B, adj EBITDA ~$530M, adj EPS ~$2.40, expecting H2 improvement."],"urls":{"canonical":"https://secwatch.observer/filing/0001122976-23-000004","json":"https://secwatch.observer/filing/0001122976-23-000004.json","markdown":"https://secwatch.observer/filing/0001122976-23-000004.md","text":"https://secwatch.observer/filing/0001122976-23-000004.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000004/0001122976-23-000004-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000004/avnt-20230215.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T10:34:52.074825+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"62e2c6bbd9b852af92c89da81bfb9e4f259c6df8","claim":"AVIENT CORP reported the fourth quarter of 2022 results: EPS $(0.19).","evidence_excerpt":"Fourth quarter and full year GAAP earnings per share (EPS) from continuing operations were $(0.19) and $0.90, respectively.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000004/0001122976-23-000004-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter of 2022"},{"label":"EPS","value":"$(0.19)"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"aadc104d24130551cc3c969db4e0530a1a6863dc","claim":"AVIENT CORP reported the full year 2022 results: EPS $0.90.","evidence_excerpt":"Fourth quarter and full year GAAP earnings per share (EPS) from continuing operations were $(0.19) and $0.90, respectively.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000004/0001122976-23-000004-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the full year 2022"},{"label":"EPS","value":"$0.90"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"c51d635e2d81f3439df3e0db5e7ad87389463f38","claim":"AVIENT CORP reported full-year 2023 results: revenue $3.45 billion, EPS $2.40. Guidance initiated.","evidence_excerpt":"Given these factors we anticipate full-year sales of $3.45 billion, adjusted EBITDA of $530 million and adjusted EPS of $2.40.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000004/0001122976-23-000004-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"full-year 2023"},{"label":"Revenue","value":"$3.45 billion"},{"label":"EPS","value":"$2.40"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}