Avient Corporation filed its quarterly report on Form 10-Q with the U.S. Securities and Exchange Commission on August 6, 2026, covering the three- and six-month periods ended June 30, 2026.

Key Highlights

  • Q2 2026 Sales: $917.0 million, up from $866.5 million in Q2 2025.
  • Q2 2026 Net Income (Avient shareholders): $64.8 million, compared to $52.6 million in Q2 2025.
  • Diluted EPS: $0.70 for Q2 2026, versus $0.57 in Q2 2025.
  • Six-Month Sales: $1,764.4 million for the first half of 2026, compared to $1,693.1 million for the same period in 2025.
  • Cash and Cash Equivalents: $425.6 million as of June 30, 2026, down from $510.5 million at December 31, 2025.
  • Dividend Declared: $0.2750 per share for Q2 2026, compared to $0.2700 per share in Q2 2025.
  • Shares Outstanding: 91,719,550 common shares as of June 30, 2026.

Avient's Second Quarter and First Half 2026 Financial Overview

According to the filing, Avient Corporation (NYSE: AVNT) reported second-quarter 2026 sales of $917.0 million, an increase from $866.5 million in the year-ago quarter. Gross margin for Q2 2026 was $307.6 million, compared to $277.9 million in Q2 2025. Operating income rose to $112.4 million from $96.1 million in the prior-year period. Net interest expense was $22.3 million in Q2 2026, down from $24.7 million in Q2 2025.

For the six months ended June 30, 2026, the company reported sales of $1,764.4 million versus $1,693.1 million for the same period in 2025, according to the filing. Six-month operating income was $208.2 million, compared to $96.8 million in the first half of 2025. The filing notes that the prior-year six-month period included a $71.6 million cloud-based enterprise resource planning system impairment charge reflected in cash flow adjustments. Net income attributable to Avient common shareholders for the first half of 2026 was $120.5 million, versus $32.4 million in the first half of 2025. Diluted earnings per share for the six months ended June 30, 2026 were $1.31, compared to $0.35 for the same period in 2025.

The condensed consolidated balance sheet shows total assets of $6,004.8 million as of June 30, 2026, compared to $6,025.6 million at December 31, 2025. Long-term debt stood at $1,875.3 million, down from $1,922.6 million at year-end 2025. The filing reports net cash provided by operating activities of $59.3 million for the first half of 2026, versus $61.7 million in the same period of 2025. Capital expenditures were $41.3 million for the six months ended June 30, 2026.

What Was Disclosed

Avient's 10-Q for the quarter ended June 30, 2026 disclosed condensed consolidated income statements, balance sheets, cash flow statements, and shareholders' equity tables, covering both the three- and six-month periods for 2026 and 2025.