0001122976-26-000094 | 10-Q | XBRL Viewer

GOODWILL AND INTANGIBLE ASSETS

3 Months Ended

Mar. 31, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

Note 2 — GOODWILL AND INTANGIBLE ASSETS

Goodwill as of March 31, 2026 and December 31, 2025 and changes in the carrying amount of goodwill by segment were as follows:


(In millions)	Specialty Engineered Materials		Color, Additives and Inks		Total
Balance at December 31, 2025	$	711.4	$	1,046.2	$	1,757.6

Currency translation	(11.0)		(7.4)		(18.4)
Balance at March 31, 2026	$	700.4	$	1,038.8	$	1,739.2

Indefinite and finite-lived intangible assets consisted of the following:


	As of March 31, 2026
(In millions)	Acquisition Cost		Accumulated Amortization		Currency Translation		Net
Customer relationships	$	726.2	$	(278.9)	$	31.5	$	478.8
Patents, technology and other	847.0		(313.2)		36.0		569.8
Indefinite-lived trade names	362.8		—		36.0		398.8
Total	$	1,936.0	$	(592.1)	$	103.5	$	1,447.4


	As of December 31, 2025
(In millions)	Acquisition Cost		Accumulated Amortization		Currency Translation		Net
Customer relationships	$	726.2	$	(269.7)	$	39.2	$	495.7
Patents, technology and other	847.0		(301.4)		46.2		591.8
Indefinite-lived trade names	362.8		—		42.1		404.9
Total	$	1,936.0	$	(571.1)	$	127.5	$	1,492.4

BASIS OF PRESENTATION	3 Months Ended
BASIS OF PRESENTATION	Mar. 31, 2026
Accounting Policies [Abstract]
BASIS OF PRESENTATION	Note 1 — BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Form 10-Q instructions and in the opinion of management contain all adjustments, including those that are normal, recurring and necessary to present fairly the financial position, results of operations and cash flows for the periods presented. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make 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 the consolidated financial statements and accompanying notes included in the Annual Report on Form 10-K for the year ended December 31, 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 March 31, 2026 are not necessarily indicative of the results that may be attained in subsequent periods or for the year ending December 31, 2026. Accounting Standards Adopted In July 2025, the FASB issued ASU 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets (ASU 2025-05). This accounting standard provides a practical expedient allowing entities to assume that current conditions as of the balance sheet date remain unchanged over the remaining life of the asset when estimating expected credit losses. The Company adopted the ASU effective January 1, 2026 on a prospective basis. The adoption did not have a material impact on the Company's allowance for doubtful accounts. Accounting Standards Not Yet Adopted In November 2024, the FASB issued ASU 2024-03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (ASU 2024-03). This accounting standard requires disaggregated income statement expense disclosures on an annual and interim basis, including inventory purchases, employee compensation, depreciation, and intangible asset amortization for each income statement line item that contains theses expenses. The standard also requires disclosure of total selling expenses on an annual and interim basis, and the definition of those expenses disclosed annually. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, and may be applied prospectively or retrospectively. The Company is evaluating the impact of ASU 2024-03. As the standard will only impact its disclosures, there will be no material impact to the consolidated financial statements. In September 2025, the FASB issued ASU 2025-06, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40) Targeted Improvements to the Accounting for Internal-Use Software (ASU 2025-06). This accounting standard changes when software project costs should be capitalized by removing all references to development stages and requiring costs to be capitalized when (1) the Company authorizes and commits to funding the software project and (2) it is probable the software project will be completed. The standard also requires additional annual and interim disclosures, including the capitalized software balance and accumulated amortization. ASU 2025-06 is effective for annual reporting periods, including interim reporting periods within those annual periods, beginning after December 15, 2027, with early adoption permitted and may be applied prospectively, retrospectively, or using a modified prospective transition approach. The Company is evaluating the impact of ASU 2025-06 and expects the standard will not have a material impact on the consolidated financial statements and related disclosures.

FINANCING ARRANGEMENTS

3 Months Ended

Mar. 31, 2026

Debt Disclosure [Abstract]

FINANCING ARRANGEMENTS

Note 7 — FINANCING ARRANGEMENTS

Debt consists of the following instruments:


As of March 31, 2026 (in millions)	Principal Amount		Unamortized discount and debt issuance cost		Net Debt		Weighted average interest rate
Senior secured revolving credit facility due 2030	$	—	$	—	$	—	—	%
Senior secured term loan due 2029	570.7		10.9		559.8		5.42	%
7.125% senior notes due 2030	725.0		5.9		719.1		7.125	%
6.250% senior notes due 2031	650.0		7.5		642.5		6.250	%
Other Debt	3.1		—		3.1
Total Debt	1,948.8		24.3		1,924.5
Less short-term and current portion of long-term debt	0.5		—		0.5
Total long-term debt, net of current portion	$	1,948.3	$	24.3	$	1,924.0


As of December 31, 2025 (in millions)	Principal Amount		Unamortized discount and debt issuance cost		Net Debt		Weighted average interest rate
Senior secured revolving credit facility due 2030	$	—	$	—	$	—	—	%
Senior secured term loan due 2029	570.7		11.7		559.0		6.01	%
7.125% senior notes due 2030	725.0		6.2		718.8		7.125	%
6.250% senior notes due 2031	650.0		7.9		642.1		6.250	%
Other Debt	3.2		—		3.2
Total Debt	1,948.9		25.8		1,923.1
Less short-term and current portion of long-term debt	0.5		—		0.5
Total long-term debt, net of current portion	$	1,948.4	$	25.8	$	1,922.6

On March 12, 2025, the Company refinanced its senior secured term loan by amending the credit agreement governing such term loan (the Term Loan Amendment). The Term Loan Amendment reduced the interest rate per annum by 25 basis points, which now is either (i) Adjusted Term SOFR (as defined in the Term Loan Amendment) plus 1.75%, or (ii) a Base Rate (as defined in the Term Loan Amendment) plus 0.75%. The maturity date and other terms and conditions are substantially the same as the terms and conditions under the credit agreement immediately prior to the Term Loan Amendment.

On June 12, 2025, the Company entered into a revolving credit agreement (the Revolving Credit Agreement) with various financial institutions as lenders, and JPMorgan Chase Bank, N.A., as administrative agent, which replaced our previous credit agreement set to mature in 2026. The Revolving Credit Agreement provides for a senior secured revolving credit facility of up to $500.0 million, which may be increased by up to $250.0 million, subject to certain conditions. Loans under the Revolving Credit Agreement will mature on June 12, 2030. The Revolving Credit Agreement contains representations and warranties, affirmative covenants, negative covenants and events of default that are substantially similar to those contained in the Company's existing term loan credit agreement.

During 2025, the Company made voluntary prepayments of $150.0 million on its senior secured term loan, which were applied to the principal installments in direct order of maturity. These prepayments were made without penalty or premium.

As of March 31, 2026, we had no borrowings outstanding under the senior secured revolving credit facility.

The agreements governing our senior secured revolving credit facility and our senior secured term loan, and the indentures and credit agreements governing our other debt, contain a number of customary financial and restrictive covenants that, among other things, limit our ability to: sell or otherwise transfer assets, including in a spin-off, incur additional debt or liens, consolidate or merge with any entity or transfer or sell all or substantially all of our assets, pay dividends or make certain other restricted payments, make investments, enter into transactions with affiliates, create dividend or other payment restrictions with respect to subsidiaries, make capital investments and alter the business we conduct. As of March 31, 2026, we were in compliance with all covenants.

The estimated fair value of Avient’s debt instruments at March 31, 2026 and December 31, 2025 was $1,947.6 million and $1,967.1 million, respectively. The fair value of Avient’s debt instruments was estimated using prevailing market interest rates on debt with similar creditworthiness, terms and maturities and represent Level 2 measurements within the fair value hierarchy.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

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+ Details

DERIVATIVES AND HEDGING (Tables)

3 Months Ended

Mar. 31, 2026

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value

The fair value of derivative financial instruments recognized in the Condensed Consolidated Balance Sheets as of March 31, 2026 and December 31, 2025 is as follows:


	As of March 31, 2026
(In millions)	Notional Amount		Other current assets		Other non-current assets		Other current liabilities		Other non-current liabilities
Cross-currency swaps	€	2,575.4	$	—	$	—	$	76.3	$	233.0

(In millions)	As of December 31, 2025
Cross-currency swaps	€	2,575.4	$	—	$	—	$	94.8	$	286.1

RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES - Schedule of Integration Restructuring (Details) - Clariant Color Acquisition Integration, Restructuring Plan - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2026	Dec. 31, 2025
Restructuring Reserve [Roll Forward]
Beginning balance	$ 35.3	$ 10.9
Restructuring charges	4.0	45.6
Payments, utilization and translation		(21.2)
Ending balance	30.2	35.3
Workforce reductions
Restructuring Reserve [Roll Forward]
Beginning balance	35.3	10.1
Restructuring charges	0.8	38.1
Payments, utilization and translation	(5.9)	(12.9)
Ending balance	30.2	35.3
Plant closing and other
Restructuring Reserve [Roll Forward]
Beginning balance	0.0	0.8
Restructuring charges	3.2	7.5
Payments, utilization and translation	(3.2)	(8.3)
Ending balance	$ 0.0	$ 0.0

- Definition

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

+ References + Details

FINANCING ARRANGEMENTS - Narrative (Details) - USD ($)		12 Months Ended
FINANCING ARRANGEMENTS - Narrative (Details) - USD ($)	Mar. 12, 2025	Dec. 31, 2025	Mar. 31, 2026	Jun. 12, 2025
Debt Instrument [Line Items]
Fair value of debt instruments		$ 1,967,100,000	$ 1,947,600,000
Senior secured term loan due 2029 \| Secured Debt
Debt Instrument [Line Items]
Interest rate reduction	0.25%
Voluntary prepayment		$ 150,000,000.0
Senior secured term loan due 2029 \| Secured Debt \| Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.75%
Senior secured term loan due 2029 \| Secured Debt \| Base Rate
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	0.75%
JPMorgan Chase Bank Credit Facility \| Line of Credit \| Revolving Credit Facility
Debt Instrument [Line Items]
Current borrowing capacity				$ 500,000,000.0
Additional borrowing capacity				$ 250,000,000.0
Senior secured revolving credit facility due 2030 \| Revolving Credit Facility
Debt Instrument [Line Items]
Borrowings outstanding			$ 0

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	1 Months Ended	3 Months Ended		12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	Feb. 29, 2020 company	Mar. 31, 2026 USD ($)	Mar. 31, 2025 USD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)
Schedule of Equity Method Investments [Line Items]
Environmental activities expenses, construction bid costs					$ 19.8
Accrued expenses and other assets and liabilities, net		$ 3.9	$ 4.9
Accrued probable future environmental expenditures		$ 134.9		$ 141.2
Environmental loss contingency, statement of financial position		Accrued expenses and other current liabilities, Other non-current liabilities		Accrued expenses and other current liabilities, Other non-current liabilities
Proceeds from insurance recoveries			$ 34.0
Calvert City
Schedule of Equity Method Investments [Line Items]
Accrual for environmental loss contingencies, number of companies negotiating consent decree \| company	3
Accrued expenses and other assets and liabilities, net				$ 21.3
Environment remediation expense, extension period (in years)				2 years
Accrued probable future environmental expenditures		$ 125.5

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

DERIVATIVES AND HEDGING - Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details) - Cross Currency Swaps - Designated as Hedging Instrument € in Millions, $ in Millions	Mar. 31, 2026 USD ($)	Mar. 31, 2026 EUR (€)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 EUR (€)
Derivatives, Fair Value [Line Items]
Notional amount \| €		€ 2,575.4		€ 2,575.4
Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	$ 0.0		$ 0.0
Other non-current assets
Derivatives, Fair Value [Line Items]
Derivative asset	0.0		0.0
Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	76.3		94.8
Other non-current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	$ 233.0		$ 286.1

DERIVATIVES AND HEDGING - Narrative (Details) - Net Investment Hedging - Cross Currency Swaps - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Derivative [Line Items]
Gain (loss) on net investment hedge, net of tax	$ 54.6	$ (44.3)
Interest expense, net
Derivative [Line Items]
Conversion benefit	$ 9.0	$ 9.0

RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES

3 Months Ended

Mar. 31, 2026

Restructuring and Related Activities [Abstract]

RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES

Note 3 — RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES

In the first quarter of 2025, the Company completed a review of its cloud-based enterprise resource planning system, S/4HANA, including updated project timelines, cost incurred to date, required internal resources and expected costs to complete the initial site implementations, and the evolution of options that could provide better returns for shareholders. As a result of this review, the Company determined it would cease the ongoing development of S/4HANA.

As a result of this decision, in the first quarter of 2025, the Company recognized a non-cash, pre-tax impairment charge of $71.6 million associated with capitalized implementation costs. The Company also recognized pre-tax charges of $14.7 million associated with unpaid contractual obligations for hosting fees. Further, the Company recognized charges of $2.8 million associated with severance actions resulting from the decision to cease development of S/4HANA. These charges are included in Selling and administrative expense within the Condensed Consolidated Statements of Income.

Further restructuring charges in 2026 and 2025 were recognized associated with workforce reductions and plant closures. These actions have been taken as a result of productivity initiatives and organizational changes.

A summary of all restructuring activity is shown below:


(in millions)	Workforce reductions		Plant closing and other		Total
Balance at January 1, 2025	$	10.1	$	0.8	$	10.9
Restructuring charges	38.1		7.5		45.6
Payments, utilization and translation	(12.9)		(8.3)		(21.2)
Balance at December 31, 2025	$	35.3	$	—	$	35.3
Restructuring charges	0.8		3.2		4.0
Payments, utilization and translation	(5.9)		(3.2)		(9.1)
Balance at March 31, 2026	$	30.2	$	—	$	30.2

These restructuring charges were included in Cost of sales and Selling and administrative expense.

PROPERTY, NET (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Property, Plant and Equipment [Line Items]
Property, gross	$ 1,925.6	$ 1,938.9
Less accumulated depreciation	(957.7)	(950.1)
Property, net	967.9	988.8
Land and land improvements
Property, Plant and Equipment [Line Items]
Property, gross	99.1	100.8
Buildings
Property, Plant and Equipment [Line Items]
Property, gross	451.1	455.6
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, gross	$ 1,375.4	$ 1,382.5

RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Restructuring Cost and Reserve [Line Items]
Cloud-based enterprise resource planning system impairment	$ 0.0	$ 71.6
Cloud-based Enterprise Resource Planning System Impairment and Other Related Charges
Restructuring Cost and Reserve [Line Items]
Cloud-based enterprise resource planning system impairment		71.6
Unpaid contractual obligations for hosting fees, pre-tax charge		14.7
Severance costs		$ 2.8

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

FINANCING ARRANGEMENTS (Tables)

3 Months Ended

Mar. 31, 2026

Debt Disclosure [Abstract]

Schedule of Components of Debt

Debt consists of the following instruments:


As of March 31, 2026 (in millions)	Principal Amount		Unamortized discount and debt issuance cost		Net Debt		Weighted average interest rate
Senior secured revolving credit facility due 2030	$	—	$	—	$	—	—	%
Senior secured term loan due 2029	570.7		10.9		559.8		5.42	%
7.125% senior notes due 2030	725.0		5.9		719.1		7.125	%
6.250% senior notes due 2031	650.0		7.5		642.5		6.250	%
Other Debt	3.1		—		3.1
Total Debt	1,948.8		24.3		1,924.5
Less short-term and current portion of long-term debt	0.5		—		0.5
Total long-term debt, net of current portion	$	1,948.3	$	24.3	$	1,924.0


As of December 31, 2025 (in millions)	Principal Amount		Unamortized discount and debt issuance cost		Net Debt		Weighted average interest rate
Senior secured revolving credit facility due 2030	$	—	$	—	$	—	—	%
Senior secured term loan due 2029	570.7		11.7		559.0		6.01	%
7.125% senior notes due 2030	725.0		6.2		718.8		7.125	%
6.250% senior notes due 2031	650.0		7.9		642.1		6.250	%
Other Debt	3.2		—		3.2
Total Debt	1,948.9		25.8		1,923.1
Less short-term and current portion of long-term debt	0.5		—		0.5
Total long-term debt, net of current portion	$	1,948.4	$	25.8	$	1,922.6

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

SEGMENT INFORMATION - Schedule of Segment Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Segment Reporting Information [Line Items]
Sales	$ 847.4	$ 826.6
Cost of sales	574.8	563.4
Selling and administrative expense	176.8	262.5
Operating income	95.8	0.7
Interest expense, net	(22.0)	(26.9)
Other expense, net	(1.5)	(0.4)
Income (loss) before income taxes	72.3	(26.6)
Other disclosures:
Depreciation and amortization	47.9	45.3
Capital expenditures	19.0	12.5
Assets	5,944.8		$ 6,025.6
Corporate
Segment Reporting Information [Line Items]
Sales	(0.9)	(1.5)
Cost of sales	5.8	6.2
Selling and administrative expense	26.3	117.3
Operating income	(33.0)	(125.0)
Other disclosures:
Depreciation and amortization	2.9	2.1
Capital expenditures	4.2	0.8
Assets	749.2		845.2
Color, Additives and Inks \| Operating Segments
Segment Reporting Information [Line Items]
Sales	528.1	519.7
Cost of sales	349.4	346.6
Selling and administrative expense	97.3	94.5
Operating income	81.4	78.6
Other disclosures:
Depreciation and amortization	22.4	21.7
Capital expenditures	5.4	4.9
Assets	2,629.0		2,602.4
Specialty Engineered Materials \| Operating Segments
Segment Reporting Information [Line Items]
Sales	320.2	308.4
Cost of sales	219.6	210.6
Selling and administrative expense	53.2	50.7
Operating income	47.4	47.1
Other disclosures:
Depreciation and amortization	22.6	21.5
Capital expenditures	9.4	$ 6.8
Assets	$ 2,566.6		$ 2,578.0

COMMITMENTS AND CONTINGENCIES	3 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2026
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 10 — COMMITMENTS AND CONTINGENCIES We have been notified by federal and state environmental agencies and by private parties that we may be a potentially responsible party (PRP) in connection with the environmental investigation and remediation of certain sites. While government agencies frequently assert that PRPs are jointly and severally liable at these sites, in our experience, the interim and final allocations of liability costs are generally made based on the relative contribution of waste. We may also initiate corrective and preventive environmental projects of our own to support safe and lawful activities at our operations. We believe that compliance with current governmental regulations at all levels will not have a material adverse effect on our financial position, results of operations or cash flows. In September 2007, the United States District Court for the Western District of Kentucky (Court) in the case of Westlake Vinyls, Inc. v. Goodrich Corporation, et al., held that Avient must pay the remediation costs at the former Goodrich Corporation Calvert City facility (now largely owned and operated by Westlake Vinyls, Inc. (Westlake Vinyls)), together with certain defense costs of Goodrich Corporation. The rulings also provided that Avient can seek indemnification for contamination attributable to Westlake Vinyls. Following the rulings, the parties to the litigation agreed to settle all claims regarding past environmental costs incurred at the site. The settlement agreement provides a mechanism to pursue allocation of future remediation costs at the Calvert City site to Westlake Vinyls. The environmental obligation at the site arose as a result of an agreement between The B.F. Goodrich Company (n/k/a Goodrich Corporation) and our predecessor, The Geon Company, at the time of the initial public offering in 1993. Under the agreement, The Geon Company agreed to indemnify Goodrich Corporation for certain environmental costs at the site. Neither Avient nor The Geon Company ever operated the facility. Since 2009, Avient, along with respondents Westlake Vinyls and Goodrich Corporation, has worked with the United States Environmental Protection Agency (USEPA) to address the remedial activities at the site. The USEPA issued its Record of Decision (ROD) in September 2018. In April 2019, the respondents signed an Administrative Settlement Agreement and Order on Consent with the USEPA to conduct the remedial actions at the site. In February 2020, three companies signed the agreed Consent Decree and remedial action Work Plan, which received Federal Court approval in January 2021. In 2024, the Company finalized the design for the first phase of a barrier wall, as well as an updated remedial action timeline at the site, which resulted in charges of $19.8 million. Construction of the initial barrier wall was completed in the first quarter of 2025. Further, in 2025, the Company recognized charges of $21.3 million associated with incremental investigation and remedial design work deemed necessary based on results of ongoing findings at the site. This incremental work resulted in a two-year extension of the planned remedial action timeline, which also contributed to the charges. The remaining wall designs and construction are expected to be completed in phases through 2030. As the Company completes further design work and begins construction on the remaining sections of the barrier wall and other remedial components, the Company will update its accrual, which was $125.5 million as of March 31, 2026, for any new information as it becomes available. Total environmental accruals of $134.9 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 March 31, 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. It is reasonably possible that we could incur additional costs in excess of the amount accrued, which could be material to our Condensed Consolidated Statements of Income. However, such additional costs cannot be currently estimated as they are dependent upon the results of future testing and findings during the execution of remedial design and remedial action, changes in the Calvert City construction timeline, changes in regulations, technology development, new information, newly discovered conditions and other factors that are not currently known. During the three months ended March 31, 2026, Avient recognized costs of $3.9 million, primarily associated with the ongoing remedial design and remedial action at Calvert City, compared to costs of $4.9 million recognized during the three months ended March 31, 2025. These costs are recognized in Cost of Sales within the Condensed Consolidated Statements of Income. We received $34.0 million of cash associated with Calvert City insurance recoveries in the first quarter of 2025. The associated gain was recognized in the fourth quarter of 2024. Further insurance recoveries, if any, related to remedial activities at the Calvert City site are expected to be immaterial. Avient is subject to a broad range of claims, administrative and legal proceedings such as lawsuits that relate to contractual allegations, tax audits, product claims, personal injuries and employment related matters. Although it is not possible to predict with certainty the outcome or cost of these matters, the Company believes our current reserves are appropriate and these matters will not have a material adverse effect on the condensed consolidated financial statements.

SEGMENT INFORMATION

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

SEGMENT INFORMATION

Note 9 — SEGMENT INFORMATION

Avient has two reportable segments: (1) Color, Additives and Inks and (2) Specialty Engineered Materials.

Operating income is the primary segment performance measure that is reported to our chief operating decision maker (CODM), which is the Company's chief executive officer. Our CODM utilizes this measure as an input to determine appropriate resource allocations to our segments in the annual planning process and to periodically assess segment performance, primarily by evaluating actual results in comparison to the annual operating plan and forecast. Operating income at the segment level does not include corporate general and administrative expenses that are not allocated to segments, restructuring charges, share-based compensation costs, environmental remediation costs and associated recoveries, asset impairments, acquisition-related charges, mark-to-market adjustments on pension and other post-retirement obligations, and certain other items that are not included in the measure of segment profit or loss that is reported to and reviewed by our CODM. These costs are included in Corporate.

Financial information by reportable segment is as follows:


(In millions) Three Months Ended March 31, 2026	Color, Additives and Inks		Specialty Engineered Materials		Corporate		Consolidated Total
Sales	$	528.1	$	320.2	$	(0.9)	$	847.4
Cost of sales	349.4		219.6		5.8		574.8
Selling and administrative expense	97.3		53.2		26.3		176.8
Operating income	$	81.4	$	47.4	$	(33.0)	$	95.8
Interest expense, net							(22.0)
Other expense, net							(1.5)
Income before income taxes							$	72.3


Three Months Ended March 31, 2025	Color, Additives and Inks		Specialty Engineered Materials		Corporate		Consolidated Total
Sales	$	519.7	$	308.4	$	(1.5)	$	826.6
Cost of sales	346.6		210.6		6.2		563.4
Selling and administrative expense	94.5		50.7		117.3		262.5
Operating income	$	78.6	$	47.1	$	(125.0)	$	0.7
Interest expense, net							(26.9)
Other expense, net							(0.4)
Loss before income taxes							$	(26.6)


	Three Months Ended March 31,
	2026		2025



Depreciation and amortization:
Color, Additives and Inks	$	22.4	$	21.7
Specialty Engineered Materials	22.6		21.5
Corporate	2.9		2.1
Depreciation and amortization	$	47.9	$	45.3

Capital expenditures:
Color, Additives and Inks	$	5.4	$	4.9
Specialty Engineered Materials	9.4		6.8
Corporate	4.2		0.8
Capital expenditures	$	19.0	$	12.5


	Total Assets
(In millions)	As of March 31, 2026		As of December 31, 2025
Color, Additives and Inks	$	2,629.0	$	2,602.4
Specialty Engineered Materials	2,566.6		2,578.0
Corporate	749.2		845.2
Total assets	$	5,944.8	$	6,025.6

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Cover Page	3 Months Ended
Cover Page	Mar. 31, 2026 shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2026
Document Transition Report	false
Entity File Number	1-16091
Entity Registrant Name	AVIENT CORPORATION
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	34-1730488
Entity Address, Address Line One	33587 Walker Road
Entity Address, Postal Zip Code	44012
Entity Address, City or Town	Avon Lake
Entity Address, State or Province	OH
City Area Code	440
Local Phone Number	930-1000
Title of 12(b) Security	Common Shares, par value $.01 per share
Trading Symbol	AVNT
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	91,710,167
Entity Central Index Key	0001122976
Amendment Flag	false
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31

BASIS OF PRESENTATION (Policies)	3 Months Ended
BASIS OF PRESENTATION (Policies)	Mar. 31, 2026
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Form 10-Q instructions and in the opinion of management contain all adjustments, including those that are normal, recurring and necessary to present fairly the financial position, results of operations and cash flows for the periods presented. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make 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 the consolidated financial statements and accompanying notes included in the Annual Report on Form 10-K for the year ended December 31, 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 March 31, 2026 are not necessarily indicative of the results that may be attained in subsequent periods or for the year ending December 31, 2026.
Accounting Standards Adopted and Accounting Standards Not Yet Adopted	Accounting Standards Adopted In July 2025, the FASB issued ASU 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets (ASU 2025-05). This accounting standard provides a practical expedient allowing entities to assume that current conditions as of the balance sheet date remain unchanged over the remaining life of the asset when estimating expected credit losses. The Company adopted the ASU effective January 1, 2026 on a prospective basis. The adoption did not have a material impact on the Company's allowance for doubtful accounts. Accounting Standards Not Yet Adopted In November 2024, the FASB issued ASU 2024-03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (ASU 2024-03). This accounting standard requires disaggregated income statement expense disclosures on an annual and interim basis, including inventory purchases, employee compensation, depreciation, and intangible asset amortization for each income statement line item that contains theses expenses. The standard also requires disclosure of total selling expenses on an annual and interim basis, and the definition of those expenses disclosed annually. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, and may be applied prospectively or retrospectively. The Company is evaluating the impact of ASU 2024-03. As the standard will only impact its disclosures, there will be no material impact to the consolidated financial statements. In September 2025, the FASB issued ASU 2025-06, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40) Targeted Improvements to the Accounting for Internal-Use Software (ASU 2025-06). This accounting standard changes when software project costs should be capitalized by removing all references to development stages and requiring costs to be capitalized when (1) the Company authorizes and commits to funding the software project and (2) it is probable the software project will be completed. The standard also requires additional annual and interim disclosures, including the capitalized software balance and accumulated amortization. ASU 2025-06 is effective for annual reporting periods, including interim reporting periods within those annual periods, beginning after December 15, 2027, with early adoption permitted and may be applied prospectively, retrospectively, or using a modified prospective transition approach. The Company is evaluating the impact of ASU 2025-06 and expects the standard will not have a material impact on the consolidated financial statements and related disclosures.

PROPERTY, NET (Tables)

3 Months Ended

Mar. 31, 2026

Property, Plant and Equipment [Abstract]

Schedule of Components of Property, Net

Components of Property, net are as follows:


(In millions)	As of March 31, 2026		As of December 31, 2025
Land and land improvements	$	99.1	$	100.8
Buildings	451.1		455.6
Machinery and equipment	1,375.4		1,382.5
Property, gross	1,925.6		1,938.9
Less accumulated depreciation	(957.7)		(950.1)
Property, net	$	967.9	$	988.8

GOODWILL AND INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill and Changes in Carrying Amount of Goodwill by Operating Segment

Goodwill as of March 31, 2026 and December 31, 2025 and changes in the carrying amount of goodwill by segment were as follows:


(In millions)	Specialty Engineered Materials		Color, Additives and Inks		Total
Balance at December 31, 2025	$	711.4	$	1,046.2	$	1,757.6

Currency translation	(11.0)		(7.4)		(18.4)
Balance at March 31, 2026	$	700.4	$	1,038.8	$	1,739.2

Schedule of Finite-Lived Intangible Assets

Indefinite and finite-lived intangible assets consisted of the following:


	As of March 31, 2026
(In millions)	Acquisition Cost		Accumulated Amortization		Currency Translation		Net
Customer relationships	$	726.2	$	(278.9)	$	31.5	$	478.8
Patents, technology and other	847.0		(313.2)		36.0		569.8
Indefinite-lived trade names	362.8		—		36.0		398.8
Total	$	1,936.0	$	(592.1)	$	103.5	$	1,447.4


	As of December 31, 2025
(In millions)	Acquisition Cost		Accumulated Amortization		Currency Translation		Net
Customer relationships	$	726.2	$	(269.7)	$	39.2	$	495.7
Patents, technology and other	847.0		(301.4)		46.2		591.8
Indefinite-lived trade names	362.8		—		42.1		404.9
Total	$	1,936.0	$	(571.1)	$	127.5	$	1,492.4

Schedule of Indefinite-Lived Intangible Assets

Indefinite and finite-lived intangible assets consisted of the following:


	As of March 31, 2026
(In millions)	Acquisition Cost		Accumulated Amortization		Currency Translation		Net
Customer relationships	$	726.2	$	(278.9)	$	31.5	$	478.8
Patents, technology and other	847.0		(313.2)		36.0		569.8
Indefinite-lived trade names	362.8		—		36.0		398.8
Total	$	1,936.0	$	(592.1)	$	103.5	$	1,447.4


	As of December 31, 2025
(In millions)	Acquisition Cost		Accumulated Amortization		Currency Translation		Net
Customer relationships	$	726.2	$	(269.7)	$	39.2	$	495.7
Patents, technology and other	847.0		(301.4)		46.2		591.8
Indefinite-lived trade names	362.8		—		42.1		404.9
Total	$	1,936.0	$	(571.1)	$	127.5	$	1,492.4

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

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+ Details

INVENTORIES, NET (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Inventory Disclosure [Abstract]
Finished products	$ 167.6	$ 162.7
Work in process	23.6	23.7
Raw materials and supplies	195.2	180.8
Inventories, net	$ 386.4	$ 367.2

PROPERTY, NET

3 Months Ended

Mar. 31, 2026

Property, Plant and Equipment [Abstract]

PROPERTY, NET

Note 5 — PROPERTY, NET

Components of Property, net are as follows:


(In millions)	As of March 31, 2026		As of December 31, 2025
Land and land improvements	$	99.1	$	100.8
Buildings	451.1		455.6
Machinery and equipment	1,375.4		1,382.5
Property, gross	1,925.6		1,938.9
Less accumulated depreciation	(957.7)		(950.1)
Property, net	$	967.9	$	988.8

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Statement [Abstract]
Sales	$ 847.4	$ 826.6
Cost of sales	574.8	563.4
Gross margin	272.6	263.2
Selling and administrative expense	176.8	262.5
Operating income	95.8	0.7
Interest expense, net	(22.0)	(26.9)
Other expense, net	(1.5)	(0.4)
Income (loss) before income taxes	72.3	(26.6)
Income tax (expense) benefit	(16.5)	6.7
Net income (loss)	55.8	(19.9)
Net income attributable to noncontrolling interests	(0.1)	(0.3)
Net income (loss) attributable to Avient common shareholders	$ 55.7	$ (20.2)
Earnings per share attributable to Avient common shareholders - Basic (in USD per share)	$ 0.61	$ (0.22)
Earnings per share attributable to Avient common shareholders - Diluted (in USD per share)	$ 0.61	$ (0.22)
Weighted-average shares used to compute earnings per common share:
Basic (in shares)	91.7	91.5
Plus dilutive impact of share-based compensation (in shares)	0.2	0.0
Diluted (in shares)	91.9	91.5
Anti-dilutive share-based compensation awards (in shares)	1.8	2.5
Cash dividends declared per share of common stock (in USD per share)	$ 0.2750	$ 0.2700

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Current assets:
Cash and cash equivalents	$ 427.6	$ 510.5
Accounts receivable, net	513.4	435.0
Inventories, net	386.4	367.2
Other current assets	96.5	88.2
Total current assets	1,423.9	1,400.9
Property, net	967.9	988.8
Goodwill	1,739.2	1,757.6
Intangible assets, net	1,447.4	1,492.4
Other non-current assets	366.4	385.9
Total assets	5,944.8	6,025.6
Current liabilities:
Short-term and current portion of long-term debt	0.5	0.5
Accounts payable	426.1	410.0
Accrued expenses and other current liabilities	376.5	435.8
Total current liabilities	803.1	846.3
Non-current liabilities:
Long-term debt	1,924.0	1,922.6
Deferred income taxes	280.5	285.7
Other non-current liabilities	519.2	584.7
Total non-current liabilities	2,723.7	2,793.0
SHAREHOLDERS' EQUITY
Avient shareholders’ equity	2,405.8	2,374.2
Noncontrolling interest	12.2	12.1
Total equity	2,418.0	2,386.3
Total liabilities and equity	$ 5,944.8	$ 6,025.6

DERIVATIVES AND HEDGING

3 Months Ended

Mar. 31, 2026

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVES AND HEDGING

Note 8 — DERIVATIVES AND HEDGING

We are exposed to market risks, such as changes in foreign currency exchange rates and interest rates. To manage the volatility related to these exposures we may enter into various derivative transactions. We formally assess, designate and document, as a hedge of an underlying exposure, the qualifying derivative instrument that will be accounted for as an accounting hedge at inception. Additionally, we assess both at inception and at least quarterly thereafter, whether the financial instruments used in the hedging transaction are effective at offsetting changes in either the fair values or cash flows of the underlying exposures. In accordance with ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities (ASU 2017-12), that ongoing assessment may be done qualitatively for highly effective relationships.

Net Investment Hedge

As a means of mitigating the impact of currency fluctuations on our Euro investments in foreign entities, we have executed cross-currency swaps, in which we pay fixed-rate interest in Euros and receive fixed-rate interest in U.S. dollars related to our future obligations to exchange Euros for U.S. dollars. We designated the cross-currency swaps as net investment hedges of our net investment in our European operations under ASU 2017-12 and applied the spot method to these hedges. The changes in fair value of the derivative instruments that are designated and qualify as hedges of net investments in foreign operations are recognized within Accumulated Other Comprehensive Income (Loss) (AOCI) to offset the changes in the values of the net investment being hedged. For the three months ended March 31, 2026, a gain of $54.6 million was recognized within translation adjustments in AOCI, net of tax, compared to losses of $44.3 million, net of tax, for the three months ended March 31, 2025. Included in Interest expense, net on the Condensed Consolidated Statements of Income is income of $9.0 million, for the three months ended March 31, 2026 and March 31, 2025, respectively, related to interest payments received from counterparties.

All of our derivative assets and liabilities measured at fair value are classified as Level 2 within the fair value hierarchy. We determine the fair value of our derivatives based on valuation methods, which project future cash flows and discount the future amounts present value using market based observable inputs, including interest rate curves and foreign currency rates. The fair value of derivative financial instruments recognized in the Condensed Consolidated Balance Sheets as of March 31, 2026 and December 31, 2025 is as follows:


	As of March 31, 2026
(In millions)	Notional Amount		Other current assets		Other non-current assets		Other current liabilities		Other non-current liabilities
Cross-currency swaps	€	2,575.4	$	—	$	—	$	76.3	$	233.0

(In millions)	As of December 31, 2025
Cross-currency swaps	€	2,575.4	$	—	$	—	$	94.8	$	286.1

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

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+ Details

INCOME TAXES	3 Months Ended
INCOME TAXES	Mar. 31, 2026
Income Tax Disclosure [Abstract]
INCOME TAXES	Note 6 — INCOME TAXES During the three months ended March 31, 2026, the Company’s effective tax rate of 22.8% was above the U.S federal rate of 21.0% primarily due to foreign earnings mix, U.S. global intangible low-taxed income (GILTI), and withholding taxes on foreign earnings. These unfavorable items were partially offset by U.S. research and development (R&D) credits, along with favorable foreign permanent items, most notably tax incentives associated with R&D. During the three months ended March 31, 2025, the Company's effective tax rate resulted in a benefit of 25.2% as a result of pre-tax loss in the first quarter of 2025. The pre-tax loss was driven by the Company's cloud-based enterprise resource planning system impairment. The 25.2% income tax benefit was higher than the U.S. federal tax rate of 21.0% primarily due to the state and local tax benefit of the pre-tax loss. In December 2024, Avient received a Notice of Deficiency (Notice) from the U.S. Internal Revenue Service (IRS) proposing an adjustment to the 2019 tax year resulting from a disallowed capital loss. The proposed incremental tax associated with the Notice is $23.8 million plus estimated interest of $7.8 million. We contested the Notice by filing a petition in U.S. Tax Court on March 4, 2025. The IRS' answer to Avient's petition included an additional accuracy-related penalty of $4.8 million and is subject to interest. The Company believes that the proposed penalty is also without merit, and we intend to contest the penalty vigorously in U.S. Tax Court. However, there can be no assurance this dispute with the IRS will be resolved favorably. As of March 31, 2026, the Company has not recorded any income tax provision related to this matter; therefore an unfavorable ruling in U.S. Tax Court or settlement would adversely impact our effective tax rate and result in a cash tax payment.

- Definition

The entire disclosure for income tax.

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+ Details

INVENTORIES, NET (Tables)

3 Months Ended

Mar. 31, 2026

Inventory Disclosure [Abstract]

Schedule of Components of Inventories, Net

Components of Inventories, net are as follows:


(In millions)	As of March 31, 2026		As of December 31, 2025
Finished products	$	167.6	$	162.7
Work in process	23.6		23.7
Raw materials and supplies	195.2		180.8
Inventories, net	$	386.4	$	367.2

SEGMENT INFORMATION - Narrative (Details)	3 Months Ended
SEGMENT INFORMATION - Narrative (Details)	Mar. 31, 2026 segment
Segment Reporting [Abstract]
Number of reportable segments	2

FINANCING ARRANGEMENTS - Schedule of Components of Debt (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2026	Dec. 31, 2025
Debt Instrument [Line Items]
Principal Amount	$ 1,948.8	$ 1,948.9
Unamortized discount and debt issuance cost	24.3	25.8
Net Debt	1,924.5	1,923.1
Less short-term and current portion of long-term debt	0.5	0.5
Less short-term debt, Unamortized discount and debt issuance cost	0.0	0.0
Less short-term debt, Net Debt	0.5	0.5
Total long-term debt, net of current portion, Principal Amount	1,948.3	1,948.4
Total long-term debt, net of current position, Unamortized discount and debt issuance cost	24.3	25.8
Total long-term debt, net of current portion, Net Debt	1,924.0	1,922.6
Senior secured revolving credit facility due 2030 \| Revolving Credit Facility
Debt Instrument [Line Items]
Principal Amount	0.0	0.0
Unamortized discount and debt issuance cost	0.0	0.0
Net Debt	$ 0.0	$ 0.0
Weighted average interest rate	0.00%	0.00%
Senior secured term loan due 2029 \| Secured Debt
Debt Instrument [Line Items]
Principal Amount	$ 570.7	$ 570.7
Unamortized discount and debt issuance cost	10.9	11.7
Net Debt	$ 559.8	$ 559.0
Weighted average interest rate	5.42%	6.01%
7.125% senior notes due 2030 \| Senior Notes
Debt Instrument [Line Items]
Interest rate, stated percentage	7.125%	7.125%
Principal Amount	$ 725.0	$ 725.0
Unamortized discount and debt issuance cost	5.9	6.2
Net Debt	$ 719.1	$ 718.8
Weighted average interest rate	7.125%	7.125%
6.250% senior notes due 2031 \| Senior Notes
Debt Instrument [Line Items]
Interest rate, stated percentage	6.25%	6.25%
Principal Amount	$ 650.0	$ 650.0
Unamortized discount and debt issuance cost	7.5	7.9
Net Debt	$ 642.5	$ 642.1
Weighted average interest rate	6.25%	6.25%
Other Debt
Debt Instrument [Line Items]
Principal Amount	$ 3.1	$ 3.2
Unamortized discount and debt issuance cost	0.0	0.0
Net Debt	$ 3.1	$ 3.2

INVENTORIES, NET

3 Months Ended

Mar. 31, 2026

Inventory Disclosure [Abstract]

INVENTORIES, NET

Note 4 — INVENTORIES, NET

Components of Inventories, net are as follows:


(In millions)	As of March 31, 2026		As of December 31, 2025
Finished products	$	167.6	$	162.7
Work in process	23.6		23.7
Raw materials and supplies	195.2		180.8
Inventories, net	$	386.4	$	367.2

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Statement of Stockholders' Equity [Abstract]
Cash dividends declared per share of common stock (in USD per share)	$ 0.2750	$ 0.2700

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($) shares in Millions, $ in Millions	Total	Total Avient Shareholders' Equity	Common Shares	Common Shares Held in Treasury	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive (Loss) Income	Non-controlling Interests
Beginning balance (in shares) at Dec. 31, 2024			122.2
Beginning balance, Treasury shares (in shares) at Dec. 31, 2024				(30.8)
Beginning balance at Dec. 31, 2024	$ 2,329.6	$ 2,313.8	$ 1.2	$ (929.6)	$ 1,537.5	$ 1,882.5	$ (177.8)	$ 15.8
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(19.9)	(20.2)				(20.2)		0.3
Other comprehensive income	29.5	29.5					29.5
Cash dividends declared	(24.7)	(24.7)				(24.7)
Share-based compensation and exercise of awards (in shares)				0.1
Share-based compensation and exercise of awards	(0.1)	(0.1)		$ 1.1	(1.2)
Ending balance (in shares) at Mar. 31, 2025			122.2
Ending balance, Treasury shares (in shares) at Mar. 31, 2025				(30.7)
Ending balance at Mar. 31, 2025	2,314.4	2,298.3	$ 1.2	$ (928.5)	1,536.3	1,837.6	(148.3)	16.1
Beginning balance (in shares) at Dec. 31, 2025			122.2
Beginning balance, Treasury shares (in shares) at Dec. 31, 2025				(30.6)
Beginning balance at Dec. 31, 2025	2,386.3	2,374.2	$ 1.2	$ (927.8)	1,542.4	1,865.1	(106.7)	12.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	55.8	55.7				55.7		0.1
Other comprehensive income	1.2	1.2					1.2
Cash dividends declared	(25.2)	(25.2)				(25.2)
Share-based compensation and exercise of awards (in shares)				0.1
Share-based compensation and exercise of awards	(0.1)	(0.1)		$ 1.2	(1.3)
Ending balance (in shares) at Mar. 31, 2026			122.2
Ending balance, Treasury shares (in shares) at Mar. 31, 2026				(30.5)
Ending balance at Mar. 31, 2026	$ 2,418.0	$ 2,405.8	$ 1.2	$ (926.6)	$ 1,541.1	$ 1,895.6	$ (105.5)	$ 12.2

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

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+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Statement of Comprehensive Income [Abstract]
Net income	$ 55.8	$ (19.9)
Other comprehensive income, net of tax:
Translation adjustments and related hedging instruments	1.2	29.5
Total other comprehensive income	1.2	29.5
Total comprehensive income	57.0	9.6
Comprehensive income attributable to noncontrolling interests	(0.1)	(0.3)
Comprehensive income attributable to Avient common shareholders	$ 56.9	$ 9.3

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

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- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

GOODWILL AND INTANGIBLE ASSETS - Schedule of Indefinite and Finite-Lived Intangible Assets (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Intangible Assets [Line Items]
Accumulated Amortization	$ (592.1)	$ (571.1)
Indefinite-lived Intangible Assets [Line Items]
Acquisition Cost	1,936.0	1,936.0
Accumulated Amortization	592.1	571.1
Currency Translation	103.5	127.5
Net	1,447.4	1,492.4
Indefinite-lived trade names
Indefinite-lived Intangible Assets [Line Items]
Acquisition Cost	362.8	362.8
Currency Translation	36.0	42.1
Net	398.8	404.9
Customer relationships
Intangible Assets [Line Items]
Acquisition Cost	726.2	726.2
Accumulated Amortization	(278.9)	(269.7)
Currency Translation	31.5	39.2
Net	478.8	495.7
Indefinite-lived Intangible Assets [Line Items]
Accumulated Amortization	278.9	269.7
Patents, technology and other
Intangible Assets [Line Items]
Acquisition Cost	847.0	847.0
Accumulated Amortization	(313.2)	(301.4)
Currency Translation	36.0	46.2
Net	569.8	591.8
Indefinite-lived Intangible Assets [Line Items]
Accumulated Amortization	$ 313.2	$ 301.4

SEGMENT INFORMATION (Tables)

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Schedule of Segment Information

Financial information by reportable segment is as follows:


(In millions) Three Months Ended March 31, 2026	Color, Additives and Inks		Specialty Engineered Materials		Corporate		Consolidated Total
Sales	$	528.1	$	320.2	$	(0.9)	$	847.4
Cost of sales	349.4		219.6		5.8		574.8
Selling and administrative expense	97.3		53.2		26.3		176.8
Operating income	$	81.4	$	47.4	$	(33.0)	$	95.8
Interest expense, net							(22.0)
Other expense, net							(1.5)
Income before income taxes							$	72.3


Three Months Ended March 31, 2025	Color, Additives and Inks		Specialty Engineered Materials		Corporate		Consolidated Total
Sales	$	519.7	$	308.4	$	(1.5)	$	826.6
Cost of sales	346.6		210.6		6.2		563.4
Selling and administrative expense	94.5		50.7		117.3		262.5
Operating income	$	78.6	$	47.1	$	(125.0)	$	0.7
Interest expense, net							(26.9)
Other expense, net							(0.4)
Loss before income taxes							$	(26.6)


	Three Months Ended March 31,
	2026		2025



Depreciation and amortization:
Color, Additives and Inks	$	22.4	$	21.7
Specialty Engineered Materials	22.6		21.5
Corporate	2.9		2.1
Depreciation and amortization	$	47.9	$	45.3

Capital expenditures:
Color, Additives and Inks	$	5.4	$	4.9
Specialty Engineered Materials	9.4		6.8
Corporate	4.2		0.8
Capital expenditures	$	19.0	$	12.5


	Total Assets
(In millions)	As of March 31, 2026		As of December 31, 2025
Color, Additives and Inks	$	2,629.0	$	2,602.4
Specialty Engineered Materials	2,566.6		2,578.0
Corporate	749.2		845.2
Total assets	$	5,944.8	$	6,025.6

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2026
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

GOODWILL AND INTANGIBLE ASSETS - Schedule of Goodwill and Changes in Carrying Amount of Goodwill by Operating Segment (Details) $ in Millions	3 Months Ended
	Mar. 31, 2026 USD ($)
Goodwill [Roll Forward]
Goodwill, Beginning Balance	$ 1,757.6
Currency translation	(18.4)
Goodwill, Ending Balance	1,739.2
Specialty Engineered Materials
Goodwill [Roll Forward]
Goodwill, Beginning Balance	711.4
Currency translation	(11.0)
Goodwill, Ending Balance	700.4
Color, Additives and Inks
Goodwill [Roll Forward]
Goodwill, Beginning Balance	1,046.2
Currency translation	(7.4)
Goodwill, Ending Balance	$ 1,038.8

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
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-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-8

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147479303/805-10-55-41

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478064/805-740-55-13

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479303/805-10-55-39

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
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-Name Accounting Standards Codification
-Section 55
-Paragraph 49
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-49

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
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-Name Accounting Standards Codification
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-Paragraph 100
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
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-Section 55
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(15))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482598/350-20-45-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
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-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(10)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-4

+ Details

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Operating activities
Net income (loss)	$ 55.8	$ (19.9)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	47.9	45.3
Cloud-based enterprise resource planning system impairment	0.0	71.6
Share-based compensation expense	2.1	2.4
Changes in assets and liabilities:
Increase in accounts receivable	(83.7)	(83.7)
Increase in inventories	(22.9)	(20.3)
Increase (decrease) in accounts payable	20.0	(1.0)
(Decrease) increase in restructuring obligations	(4.7)	2.5
Decrease in incentive accruals	(24.8)	(53.1)
Environmental insurance recovery	0.0	34.0
Accrued expenses and other assets and liabilities, net	(24.2)	(28.9)
Net cash used in operating activities	(34.5)	(51.1)
Investing activities
Capital expenditures	(19.0)	(12.5)
Net cash used in investing activities	(19.0)	(12.5)
Financing activities
Cash dividends paid	(25.2)	(24.7)
Other financing activities	(2.6)	(3.6)
Net cash used in financing activities	(27.8)	(28.3)
Effect of exchange rate changes on cash and cash equivalents	(1.6)	3.4
Decrease in cash and cash equivalents	(82.9)	(88.5)
Cash and cash equivalents at beginning of year	510.5	544.5
Cash and cash equivalents at end of period	$ 427.6	$ 456.0

INCOME TAXES (Details) - USD ($) $ in Millions		1 Months Ended	3 Months Ended
INCOME TAXES (Details) - USD ($) $ in Millions	Mar. 04, 2025	Dec. 31, 2024	Mar. 31, 2026	Mar. 31, 2025
Income Tax Examination [Line Items]
Effective income tax rate			22.80%	25.20%
Internal Revenue Service (IRS)
Income Tax Examination [Line Items]
Income tax examination, estimate of possible loss		$ 23.8
Income tax examination, estimate of possible loss, interest		$ 7.8
Income tax examination, estimate of possible loss, penalty	$ 4.8

RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES (Tables)

3 Months Ended

Mar. 31, 2026

Restructuring and Related Activities [Abstract]

Schedule of Integration Restructuring


(in millions)	Workforce reductions		Plant closing and other		Total
Balance at January 1, 2025	$	10.1	$	0.8	$	10.9
Restructuring charges	38.1		7.5		45.6
Payments, utilization and translation	(12.9)		(8.3)		(21.2)
Balance at December 31, 2025	$	35.3	$	—	$	35.3
Restructuring charges	0.8		3.2		4.0
Payments, utilization and translation	(5.9)		(3.2)		(9.1)
Balance at March 31, 2026	$	30.2	$	—	$	30.2