---
schema_version: "secwatch.filing_event.v1"
accession: "0001122976-24-000015"
form_type: "8-K"
ticker: "AVNT"
cik: "0001122976"
company_name: "AVIENT CORP"
filed_at: "2024-02-14T23:59:59+00:00"
generated_at: "2026-06-06T02:02:25.028576+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Avient Q4 adjusted EPS $0.52 beats guidance; 2024 outlook $2.40-$2.65

## Summary
- Q4 2023 GAAP EPS $0.30; adjusted EPS $0.52 vs. guidance $0.47, up 24% YoY pro forma adjusted.
- Full year 2023 GAAP EPS $0.83; adjusted EPS $2.36, exceeding guidance of $2.30.
- Q1 2024 adjusted EPS guidance $0.68, up 8% from $0.63 in Q1 2023.
- Full year 2024 adjusted EPS expected $2.40-$2.65; adjusted EBITDA $505M-$535M.
- 2023 cash flow from operations $202M; adjusted free cash flow $186M.

## SEC filing metadata
- accession: 0001122976-24-000015
- form_type: 8-K
- ticker: AVNT
- cik: 0001122976
- company_name: AVIENT CORP
- filed_at: 2024-02-14T23:59:59+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/1122976/000112297624000015/0001122976-24-000015-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1122976/000112297624000015/avnt-20240214.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001122976-24-000015
- JSON: https://secwatch.observer/filing/0001122976-24-000015.json
- Plain text: https://secwatch.observer/filing/0001122976-24-000015.txt

## Key facts
- Earnings Releases
  AVIENT CORP reported full year 2023 results: EPS $0.83.
  - Period: full year 2023
  - EPS: $0.83
  - Result: reported results
  source text: Fourth quarter and full year GAAP EPS of $0.30 and $0.83
  evidence_url: https://www.sec.gov/Archives/edgar/data/1122976/000112297624000015/0001122976-24-000015-index.htm
- Earnings Releases
  AVIENT CORP reported fourth quarter of 2023 results: EPS $0.52.
  - Period: fourth quarter of 2023
  - EPS: $0.52
  - Result: preliminary results
  source text: Fourth quarter and full year 2023 adjusted EPS were $0.52 and $2.36
  evidence_url: https://www.sec.gov/Archives/edgar/data/1122976/000112297624000015/0001122976-24-000015-index.htm
- Earnings Releases
  AVIENT CORP reported full year 2024 results: EPS $2.40 to $2.65. Guidance initiated.
  - Period: full year 2024
  - EPS: $2.40 to $2.65
  - Guidance: initiated
  - Result: guidance update
  source text: 2024 full year adjusted EPS expected to range from $2.40 to $2.65
  evidence_url: https://www.sec.gov/Archives/edgar/data/1122976/000112297624000015/0001122976-24-000015-index.htm
- Earnings Releases
  AVIENT CORP reported full year 2023 results: EPS $2.36.
  - Period: full year 2023
  - EPS: $2.36
  - Result: preliminary results
  source text: Fourth quarter and full year 2023 adjusted EPS were $0.52 and $2.36
  evidence_url: https://www.sec.gov/Archives/edgar/data/1122976/000112297624000015/0001122976-24-000015-index.htm
- Earnings Releases
  AVIENT CORP reported fourth quarter of 2023 results: EPS $0.30.
  - Period: fourth quarter of 2023
  - EPS: $0.30
  - Result: reported results
  source text: Fourth quarter and full year GAAP EPS of $0.30 and $0.83
  evidence_url: https://www.sec.gov/Archives/edgar/data/1122976/000112297624000015/0001122976-24-000015-index.htm

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