{"schema_version":"secwatch.filing_event.v1","accession":"0001122976-23-000018","form_type":"8-K","ticker":"AVNT","cik":"0001122976","company_name":"AVIENT CORP","filed_at":"2023-05-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.996712+00:00","generated_at":"2026-06-16T00:15:13.291942+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Avient beats Q1 adjusted EPS guidance at $0.63; maintains FY guidance at $2.40 EPS","bullets":["Q1 sales $846M in line; GAAP EPS $0.23 includes $0.24 special items; adjusted EPS $0.63 beat guidance of $0.55.","Maintains FY2023 adj. EBITDA guidance $530M and adj. EPS $2.40; Q2 outlook adj. EPS $0.60 on $845M sales.","Composites and sustainable solutions resilient; Dyneema integration on track; demand in defense/energy/telecom.","Sustainability Investor Day announced for Sept 20 to highlight sustainable solutions growth opportunities."],"urls":{"canonical":"https://secwatch.observer/filing/0001122976-23-000018","json":"https://secwatch.observer/filing/0001122976-23-000018.json","markdown":"https://secwatch.observer/filing/0001122976-23-000018.md","text":"https://secwatch.observer/filing/0001122976-23-000018.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000018/0001122976-23-000018-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000018/avnt-20230503.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T00:15:13.291942+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":"38106fcc679db3444c124bd6706d6dd86a655f84","claim":"AVIENT CORP reported second quarter 2023 results: revenue $845 million, EPS adjusted EPS of $0.60. Guidance initiated.","evidence_excerpt":"Accordingly, we expect second quarter sales and adjusted EPS of $845 million and $0.60, respectively, which reflects slightly higher margins than we projected at the beginning of the year","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000018/0001122976-23-000018-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter 2023"},{"label":"Revenue","value":"$845 million"},{"label":"EPS","value":"adjusted EPS of $0.60"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"},{"claim_id":"e87feb5b0e127c89784c8cb41e60e657c7e1c764","claim":"AVIENT CORP reported full year 2023 results: EPS adjusted EPS of $2.40. Guidance reaffirmed.","evidence_excerpt":"On a full year basis, we are maintaining our previous guidance of adjusted EBITDA and EPS of $530 million and $2.40.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000018/0001122976-23-000018-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"full year 2023"},{"label":"EPS","value":"adjusted EPS of $2.40"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"},{"claim_id":"fb04318fcfbdc32cb1971a3127e0603adf4e14bc","claim":"AVIENT CORP reported first quarter 2023 results: revenue $846 million, EPS $0.23 GAAP EPS, $0.63 adjusted EPS.","evidence_excerpt":"Avient Announces First Quarter 2023 Results • First quarter sales of $846 million in line with guidance • GAAP EPS of $0.23 includes special items primarily related to restructuring costs as detailed in Attachment 3 • Adjusted EPS of $0.63 exceeded guidance of $0.55, driven by better-than-projected margins in both segments","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000018/0001122976-23-000018-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2023"},{"label":"Revenue","value":"$846 million"},{"label":"EPS","value":"$0.23 GAAP EPS, $0.63 adjusted EPS"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}