---
schema_version: "secwatch.filing_event.v1"
accession: "0001122976-23-000043"
form_type: "8-K"
ticker: "AVNT"
cik: "0001122976"
company_name: "AVIENT CORP"
filed_at: "2023-07-27T23:59:59+00:00"
generated_at: "2026-06-12T23:44:09.286109+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Avient Q2 adjusted EPS $0.63 beats $0.60 guidance; maintains FY EPS $2.40

## Summary
- GAAP EPS $0.24 includes $0.21 special items and $0.18 amortization; adjusted EPS $0.63.
- Adjusted EPS beat guidance due to better-than-expected margins from raw material deflation and mix improvement.
- Full-year 2023 adjusted EPS guidance maintained at $2.40 on lower estimated sales of $3.3B.
- Acquisition of Dyneema cited as positive; demand weak in Europe, modest improvement in Asia.
- Released latest Sustainability Report; Sustainability Day for investors on September 20, 2023.

## SEC filing metadata
- accession: 0001122976-23-000043
- form_type: 8-K
- ticker: AVNT
- cik: 0001122976
- company_name: AVIENT CORP
- filed_at: 2023-07-27T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1122976/000112297623000043/0001122976-23-000043-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1122976/000112297623000043/avnt-20230727.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001122976-23-000043
- JSON: https://secwatch.observer/filing/0001122976-23-000043.json
- Plain text: https://secwatch.observer/filing/0001122976-23-000043.txt

## Key facts
- Earnings Releases
  AVIENT CORP reported second quarter 2023 results: EPS Adjusted EPS of $0.63.
  - Period: second quarter 2023
  - EPS: Adjusted EPS of $0.63
  - Result: reported results
  source text: GAAP EPS of $0.24 includes special items and amortization expense
  evidence_url: https://www.sec.gov/Archives/edgar/data/1122976/000112297623000043/0001122976-23-000043-index.htm
- Earnings Releases
  AVIENT CORP reported second quarter 2023 results: EPS Adjusted EPS of $0.63.
  - Period: second quarter 2023
  - EPS: Adjusted EPS of $0.63
  - Result: reported results
  source text: Adjusted EPS of $0.63 exceeded guidance of $0.60, driven by better-than-projected margins in both segments
  evidence_url: https://www.sec.gov/Archives/edgar/data/1122976/000112297623000043/0001122976-23-000043-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.