{"schema_version":"secwatch.filing_event.v1","accession":"0001122976-25-000027","form_type":"8-K","ticker":"AVNT","cik":"0001122976","company_name":"AVIENT CORP","filed_at":"2025-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.579445+00:00","generated_at":"2026-05-22T10:52:00.484047+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Avient Q1 GAAP EPS loss of $0.22 on S/4HANA impairment; adjusted EPS $0.76 in-line, guidance unchanged","bullets":["Q1 sales $826.6M, down slightly YoY; organic growth of 2% excluding FX.","GAAP EPS ($0.22) vs $0.54 prior year; includes $0.82 special items from ceasing S/4HANA ERP development.","Adjusted EPS $0.76, flat YoY but 4% growth excluding unfavorable FX impact.","Full-year adjusted EPS guidance unchanged at $2.70-$2.94, adj. EBITDA $540-$570M.","Plans to pay down $100-$200M debt by year-end; expects minimal direct tariff impact."],"urls":{"canonical":"https://secwatch.observer/filing/0001122976-25-000027","json":"https://secwatch.observer/filing/0001122976-25-000027.json","markdown":"https://secwatch.observer/filing/0001122976-25-000027.md","text":"https://secwatch.observer/filing/0001122976-25-000027.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1122976/000112297625000027/0001122976-25-000027-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1122976/000112297625000027/avnt-20250506.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T10:52:00.484047+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}