Avient Corp 2026年季度报告

FORM 10-Q (Mark One) ☒Quarterly Report Pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934 For the quarterly period ended March31, 2026 OR ☐Transition Report Pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934 For the transition period fromto. Commission file number 1-16091 AVIENT CORPORATION (Exact name of registrant as specified in its charter) Ohio(State or other jurisdictionof incorporation or organization) 34-1730488 (I.R.S. Employer Identification No.) 33587 Walker RoadAvon Lake,Ohio(Address of principal executive offices) 44012 (Zip Code) Registrant’s telephone number, including area code:(440)930-1000 Former name, former address and former fiscal year, if changed since last report:Not Applicable Securities registered pursuant to Section 12(b) of the Act: Trading Symbol(s)AVNT Name of each exchange on which registeredNew York Stock Exchange Title of each classCommon Shares, par value $.01 per share Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),and (2)has been subject to such filing requirements for the past 90 days.☒Yes☐No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit such files).☒Yes☐No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Acceleratedfiler☐Smallerreportingcompany☐Emerging growth company☐ Large accelerated filer☒Non-accelerated filer☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).☐Yes☒No The number of the registrant’s outstanding common shares, par value $.01 per share, as of March31, 2026 was 91,710,167. AVIENTCORPORATION Avient CorporationCondensed Consolidated Statements of Income (Unaudited)(In millions, except per share data) 1 AVIENTCORPORATION Avient CorporationCondensed Consolidated Statements of Comprehensive Income (Unaudited)(In millions) 2 AVIENTCORPORATION Avient CorporationCondensed Consolidated Balance Sheets(In millions) (Unaudited)March31, 2026December 31, 2025 3 AVIENTCORPORATION Avient CorporationCondensed Consolidated Statements of Cash Flows (Unaudited)(In millions) 4 AVIENTCORPORATION Avient CorporationCondensed Consolidated Statements of Shareholders' Equity (Unaudited)(In millions) Avient CorporationNotes to Condensed Consolidated Financial Statements(Unaudited) Note 1 — BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Form10-Q instructions and in the opinion of management contain all adjustments, including those that are normal, recurring andnecessary to present fairly the financial position, results of operations and cash flows for the periods presented. Thepreparation of financial statements in conformity with generally accepted accounting principles requires management tomake estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.Actual results could differ from these estimates. These interim financial statements should be read in conjunction with theconsolidated financial statements and accompanying notes included in the Annual Report on Form 10-K for the yearended December31, 2025 of Avient Corporation. When used in this Quarterly Report on Form 10-Q, the terms “we,” “us,”“our,” “Avient” and the “Company” mean Avient Corporation and its consolidated subsidiaries. Operating results for the three months ended March31, 2026 are not necessarily indicative of the results that may beattained in subsequent periods or for the year ending December31, 2026. Accounting Standards Adopted In July 2025, the FASB issued ASU 2025-05,Financial Instruments – Credit Losses (Topic 326): Measurement of CreditLosses for Accounts Receivable and Contract Assets(ASU 2025-05). This accounting standard provides a practicalexpedient allowing entities to assume that current conditions as of the balance sheet date remain unchanged over theremaining life of the asset when estimating expected credit losses. The Co