{"schema_version":"secwatch.filing_event.v1","accession":"0001122976-23-000054","form_type":"8-K","ticker":"AVNT","cik":"0001122976","company_name":"AVIENT CORP","filed_at":"2023-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.283039+00:00","generated_at":"2026-06-08T23:23:01.054727+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.72,"calibrated_materiality_score":0.72,"confidence":"high","headline":"Avient Q3 adjusted EPS $0.57 beats guidance; sales $754M down 8.4% YoY; FY adj EPS guidance $2.30","bullets":["GAAP EPS $0.06 vs ($0.30) prior year; adjusted EPS $0.57 exceeds guidance of $0.56.","Sales $754M, down from $823M; destocking slowing in many end markets, especially packaging.","Q4 adjusted EPS guidance $0.47 (+12% YoY); full-year adjusted EPS $2.30, sales $3.13B.","Paid down $100M debt, refinanced Term Loan; annual interest expense savings of $10M.","Dividend increased for 13th consecutive year; full-year free cash flow guidance maintained at $180M."],"urls":{"canonical":"https://secwatch.observer/filing/0001122976-23-000054","json":"https://secwatch.observer/filing/0001122976-23-000054.json","markdown":"https://secwatch.observer/filing/0001122976-23-000054.md","text":"https://secwatch.observer/filing/0001122976-23-000054.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000054/0001122976-23-000054-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000054/avnt-20231102.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T23:23:01.054727+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":"c8a9986a3bcd0988ae5cc67192f80b9db4fe3499","claim":"AVIENT CORP reported third quarter 2023 results: revenue $754 million, EPS $0.06. Guidance lowered.","evidence_excerpt":"The company reported third quarter sales of $754 million compared to $823 million in the prior year. Third quarter GAAP and adjusted earnings per share (EPS) were $0.06 and $0.57, respectively, compared to ($0.30) and $0.59 in the prior year.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1122976/000112297623000054/0001122976-23-000054-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter 2023"},{"label":"Revenue","value":"$754 million"},{"label":"EPS","value":"$0.06"},{"label":"Guidance","value":"lowered"},{"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"}