{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-211352","form_type":"8-K","ticker":"AVNT","cik":"0001122976","company_name":"AVIENT CORP","filed_at":"2022-08-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:55.031015+00:00","generated_at":"2026-06-24T04:51:56.020895+00:00","sec_items":["8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Avient files audited 2021 financials for DSM Protective Materials (Dyneema) for pending acquisition","bullets":["FY 2021 revenue €339M, operating profit €62.4M, net profit €46.1M.","Audited carve-out financials include a qualified opinion due to missing comparative IFRS figures.","Total assets at Dec 31, 2021: €590M; business equity €322M.","Acquisition of Dyneema protective materials from Royal DSM announced June 23, 2022.","Pro forma financial information also filed as Exhibit 99.3."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-211352","json":"https://secwatch.observer/filing/0001193125-22-211352.json","markdown":"https://secwatch.observer/filing/0001193125-22-211352.md","text":"https://secwatch.observer/filing/0001193125-22-211352.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1122976/000119312522211352/0001193125-22-211352-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1122976/000119312522211352/d308651d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T04:51:56.020895+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"}