{"schema_version":"secwatch.filing_event.v1","accession":"0001122976-24-000031","form_type":"8-K","ticker":"AVNT","cik":"0001122976","company_name":"AVIENT CORP","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.360180+00:00","generated_at":"2026-06-02T16:05:26.183164+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Avient Q1 adj. EPS $0.76 beats guidance; raises FY EPS guidance low end to $2.50","bullets":["GAAP EPS from cont. ops $0.54 vs $0.23 prior year; adjusted EPS $0.76 vs $0.63, above $0.68 guidance.","Sales $829M, down 2% YoY; adjusted EBITDA margin 17.3%, +150 bps year-over-year.","Revised FY adj. EPS guidance to $2.50-$2.65 from $2.40-$2.65; adj. EBITDA $510-$535M.","Q2 adj. EPS guidance $0.71, +13% YoY, driven by demand improvement in consumer, packaging, defense.","Strong demand for Dyneema fiber in personal protection and raw material deflation boosted margins."],"urls":{"canonical":"https://secwatch.observer/filing/0001122976-24-000031","json":"https://secwatch.observer/filing/0001122976-24-000031.json","markdown":"https://secwatch.observer/filing/0001122976-24-000031.md","text":"https://secwatch.observer/filing/0001122976-24-000031.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1122976/000112297624000031/0001122976-24-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1122976/000112297624000031/avnt-20240507.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T16:05:26.183164+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":"2a8ab46d4a23ca6e4c106a20558da2cdc26cf090","claim":"AVIENT CORP reported first quarter of 2024 results: revenue sales of $829.0 million, EPS GAAP EPS from continuing operations of $0.54. Guidance raised.","evidence_excerpt":"AVNT), a leading provider of specialized and sustainable materials solutions, today announced its first quarter results for 2024. The company reported first quarter sales of $829.0 million compared to $845.7 million in the prior year quarter. First quarter GAAP earnings per share (EPS) from continuing operations was $0.54 compared to $0.23 in the prior year","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1122976/000112297624000031/0001122976-24-000031-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter of 2024"},{"label":"Revenue","value":"sales of $829.0 million"},{"label":"EPS","value":"GAAP EPS from continuing operations of $0.54"},{"label":"Guidance","value":"raised"},{"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"}