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Avient AVNT Specialty Engineered Materials — Cost of Sales

Other segment segments

Color, Additives and Inks
$369M+5.2%

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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$3.91B+28.2%
Enterprise value$5.36B+16.6%
P/E23×-2.7×
P/S1.2×+0.2×

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:CostOfGoodsAndServicesSold.

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
(In millions)Three Months Ended June 30, 2026Color, Additives and InksSpecialty Engineered MaterialsCorporateConsolidated Total
Sales$574.2$343.9$(1.1)$917.0
Cost of sales369.0234.65.8609.4
Selling and administrative expense103.456.635.2195.2
Operating income$101.8$52.7$(42.1)$112.4
Interest expense, net(22.3)
Other expense, net(1.0)
Income before income taxes$89.1

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Avient's specialty engineered materials — cost of sales?
Avient (AVNT) reported specialty engineered materials — cost of sales of $234.6M in Q2 2026.
How has Avient's specialty engineered materials — cost of sales changed year-over-year?
Avient's specialty engineered materials — cost of sales decreased by 0.6% year-over-year, from $235.9M to $234.6M.
What is the long-term trend for Avient's specialty engineered materials — cost of sales?
Over 3 years (2022 to 2025), Avient's specialty engineered materials — cost of sales has grown at a 4.0% compound annual growth rate (CAGR), from $760.7M to $854.5M.
What does specialty engineered materials — cost of sales mean?
Includes all direct costs associated with the production and delivery of specialty engineered materials, such as raw materials, direct labor, and manufacturing overhead. Monitoring this metric is essential for evaluating the segment's production efficiency and the impact of input cost inflation on gross margins. It serves as a primary indicator of operational cost control.

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