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Avient AVNT Accrued Expenses

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Other financials

Income statement

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Revenue$917.0M+5.8%
Gross profit$307.6M+10.7%
Operating income$112.4M+17.0%
Net income$64.8M+23.2%
EPS (diluted)$0.70+22.8%

Balance sheet

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Cash & equivalents$425.6M-10.3%
Total debt$1.9B-7.2%
Total equity$2.4B+3.3%
Total assets$6.0B-2.1%

Cash flow

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Operating cash flow$93.8M-16.8%
CapEx$22.3M-17.4%
Free cash flow$71.5M-16.7%

Valuation

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Market cap$4.19B+39.5%
Enterprise value$5.64B+24.0%
P/E24.7×-0.6×
P/S1.3×+0.3×

Profitability

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Gross margin31.7%-1.0pp
Operating margin9.5%+1.5pp
Net margin5.1%+1.4pp
FCF margin5.7%+1.1pp

Returns & leverage

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Return on equity7.1%+2.0pp
Debt / equity0.8×-0.1×
Current ratio1.9×-0.1×

Where this comes from

Reported directly by Avient in its filing.

Tagged under the XBRL concept us-gaap:AccrualForEnvironmentalLossContingencies.

The source filing: Avient’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 1:47 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001122976-26-000126

The accrual associated with Calvert City was $123.1 million as of June 30, 2026 and $133.2 million as of December 31, 2025. Total environmental accruals of $132.3 million and $141.2 million are reflected within Accrued expenses and other current liabilities and Other non-current liabilities in our Condensed Consolidated Balance Sheets as of June 30, 2026 and December 31, 2025, respectively. These undiscounted accruals represent our best estimate of probable future costs that we can reasonably estimate, based upon currently available information and technology and how the remedy will be implemented. Previous adjustments to the Calvert City environmental accrual have had a material impact on our Condensed Consolidated Statements of Income in the periods recognized. Due to the scale and complexity of the remedial actions required at Calvert City, it is probable that additional costs will be incurred in excess of the amounts accrued, which would have a material impact on our Condensed Consolidated Statements of Income, in the period recognized. However, such additional costs cannot currently be estimated as they are dependent upon the results of future testing and findings during the execution of remedial design and remedial action, changes to the construction timeline, changes in regulations, technology development, new information, newly discovered conditions and other factors that are not currently known.

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Avient's accrued expenses?
Avient (AVNT) reported accrued expenses of $132.3M in Q2 2026.
How has Avient's accrued expenses changed year-over-year?
Avient's accrued expenses decreased by 6.4% year-over-year, from $141.3M to $132.3M.
What is the long-term trend for Avient's accrued expenses?
Over 5 years (2020 to 2025), Avient's accrued expenses has grown at a -13.1% compound annual growth rate (CAGR), from $285.6M to $141.2M.
What does accrued expenses mean?
Expenses incurred but not yet paid or invoiced — interest accruals, tax accruals, warranty reserves, and other timing differences.

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