Avient Corp Files 10-Q for Q2 2024

Ticker: AVNT · Form: 10-Q · Filed: Aug 6, 2024 · CIK: 1122976

Sentiment: neutral

Topics: 10-Q, quarterly-report, financials

Related Tickers: AVNT

TL;DR

**AVNT 10-Q FILED: Q2 2024 financials are in. Check for key performance indicators and financial health.**

AI Summary

Avient Corporation filed its 10-Q for the period ending June 30, 2024. The filing details the company's financial performance and position. Key financial data points and disclosures relevant to investors are included in this report.

Why It Matters

This 10-Q filing provides crucial financial insights into Avient Corporation's performance and operational status for the second quarter of 2024, impacting investor decisions.

Risk Assessment

Risk Level: medium — The filing is a standard quarterly report, but the inherent risks of the plastics and materials industry, coupled with economic uncertainties, warrant a medium risk level.

Key Numbers

Key Players & Entities

FAQ

What is the reporting period for this 10-Q filing?

The Conformed Period of Report is 20240630, indicating the second quarter of 2024.

When was this 10-Q filed with the SEC?

This 10-Q was filed on 20240806.

What was Avient Corp's former company name?

Avient Corp's former company name was Polyone Corp.

What is the company's primary business classification?

The company is classified under 'PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821]'.

What is the company's fiscal year end date?

The company's fiscal year end is 1231.

Filing Stats: 4,858 words · 19 min read · ~16 pages · Grade level 6.8 · Accepted 2024-08-06 16:22:14

Filing Documents

— FINANCIAL INFORMATION

PART I — FINANCIAL INFORMATION

FINANCIAL STATEMENTS

ITEM 1. FINANCIAL STATEMENTS Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Sales $ 849.7 $ 824.4 $ 1,678.7 $ 1,670.1 Cost of sales 592.1 583.7 1,142.9 1,181.8 Gross margin 257.6 240.7 535.8 488.3 Selling and administrative expense 185.1 178.4 369.3 368.9 Operating income 72.5 62.3 166.5 119.4 Interest expense, net ( 26.6 ) ( 29.4 ) ( 53.2 ) ( 58.2 ) Other (expense) income, net ( 0.9 ) ( 0.2 ) ( 1.8 ) 0.5 Income from continuing operations before income taxes 45.0 32.7 111.5 61.7 Income tax expense ( 11.2 ) ( 10.4 ) ( 28.0 ) ( 18.1 ) Net income from continuing operations 33.8 22.3 83.5 43.6 Loss from discontinued operations, net of income taxes — — — ( 0.9 ) Net income $ 33.8 $ 22.3 $ 83.5 $ 42.7 Net income attributable to noncontrolling interests ( 0.2 ) ( 0.2 ) ( 0.5 ) ( 0.7 ) Net income attributable to Avient common shareholders $ 33.6 $ 22.1 $ 83.0 $ 42.0 Earnings (loss) per share attributable to Avient common shareholders - Basic Continuing operations $ 0.37 $ 0.24 $ 0.91 $ 0.47 Discontinued operations — — — ( 0.01 ) Total $ 0.37 $ 0.24 $ 0.91 $ 0.46 Earnings (loss) per share attributable to Avient common shareholders - Diluted Continuing operations $ 0.36 $ 0.24 $ 0.90 $ 0.47 Discontinued operations — — — ( 0.01 ) Total $ 0.36 $ 0.24 $ 0.90 $ 0.46 Weighted-average shares used to compute earnings per common share: Basic 91.3 91.1 91.3 91.1 Dilutive impact of share-based compensation 0.9 0.8 0.7 0.8 Diluted 92.2 91.9 92.0 91.9 Anti-dilutive shares not included in diluted common shares outstanding 0.4 0.5 1.1 0.6 Cash dividends declared per share of common stock $ 0.2575 $ 0.2475 $ 0.5150 $ 0.4950 See accompanying Notes to the Unaudited Condensed Consolidated Financial Statements. 1 AVIENT CORPORATION Avient Corporation Consolidated Statements of Comprehensive Income (Unaudited)

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