AVIENT CORPORATION (AVNT) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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AVIENT CORPORATION cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $65,700,000.00Increase in accounts payable → Operating adjustments reconciliation: $49,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $48,800,000.00Decrease in incentive accruals → Operating adjustments reconciliation: $22,500,000.00Accrued expenses and other assets and liabilities, net → Operating adjustments reconciliation: $10,900,000.00Share-based compensation expense → Operating adjustments reconciliation: $2,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $28,100,000.00Operating adjustments reconciliation → Increase in inventories: $57,600,000.00Operating adjustments reconciliation → Increase in accounts receivable: $41,100,000.00Operating adjustments reconciliation → (Decrease) increase in restructuring obligations: $6,400,000.00Net cash used in investing activities → investing reconciliation: $22,300,000.00investing reconciliation → Capital expenditures: $22,300,000.00Net cash used in financing activities → financing reconciliation: $75,200,000.00financing reconciliation → Payments on long-term borrowings: $50,000,000.00financing reconciliation → Cash dividends paid: $25,200,000.00Exchange-rate effect → Cash sources and uses: $1,700,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $427,600,000.00Net cash from operating activities → Cash sources and uses: $93,800,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $425,600,000.00Cash sources and uses → Net cash used in investing activities: $22,300,000.00Cash sources and uses → Net cash used in financing activities: $75,200,000.00Net income: $65,700,000.00Net income+$65.70 MDepreciation and amortization: $48,800,000.00Depreciation & amortization+$48.80 MCloud-based enterprise resource planning system impairment: $0.00Share-based compensation expense: $2,000,000.00Stock-based compensation+$2.00 MIncrease in accounts receivable: -$41,100,000.00Accounts receivable−$41.10 MIncrease in inventories: -$57,600,000.00Inventories−$57.60 MIncrease in accounts payable: $49,000,000.00Accounts payable+$49.00 M(Decrease) increase in restructuring obligations: -$6,400,000.00Restructuring reserves, net−$6.40 MAccrued expenses and other assets and liabilities, net: $10,900,000.00Accrued & other balances, net+$10.90 MDecrease in incentive accruals: $22,500,000.00Decrease in incentive accruals+$22.50 MEnvironmental insurance recovery: $0.00Net cash from operating activities: $93,800,000.00Operating cash+$93.80 MOperating adjustments reconciliation: $133,200,000.00Cash dividends paid: -$25,200,000.00Dividends paid−$25.20 MOther financing activities: $0.00Payments on long-term borrowings: -$50,000,000.00Long-term debt repaid−$50.00 MNet cash used in financing activities: -$75,200,000.00. Cash required to fund net payments.Financing cash−$75.20 Mfinancing reconciliation: $75,200,000.00Capital expenditures: -$22,300,000.00PP&E purchases−$22.30 MNet cash used in investing activities: -$22,300,000.00. Cash required to fund net payments.Investing cash−$22.30 Minvesting reconciliation: $22,300,000.00Cash sources and uses: $523,100,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $427,600,000.00Beginning cash$427.60 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $425,600,000.00Ending cash$425.60 MExchange-rate effect: $1,700,000.00FX effect+$1.70 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$71.50 MOperating cash − cash spent on PP&ECash flow / Net income1.43×Operating cash flow ÷ net incomeNet cash change−$2.00 MEnding cash − beginning cash
Chart details

AVIENT CORPORATION cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 31, 2026
427,600,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
93,800,000 US dollars. Net cash provided.
Net income
65,700,000 US dollars
Depreciation and amortization
48,800,000 US dollars
Cloud-based enterprise resource planning system impairment
0 US dollars
Share-based compensation expense
2,000,000 US dollars
Increase in accounts receivable
negative 41,100,000 US dollars
Increase in inventories
negative 57,600,000 US dollars
Increase in accounts payable
49,000,000 US dollars
(Decrease) increase in restructuring obligations
negative 6,400,000 US dollars
Accrued expenses and other assets and liabilities, net
10,900,000 US dollars
Decrease in incentive accruals
22,500,000 US dollars
Environmental insurance recovery
0 US dollars
Investing activities
negative 22,300,000 US dollars. Net cash used.
Capital expenditures
negative 22,300,000 US dollars
Financing activities
negative 75,200,000 US dollars. Net cash used.
Cash dividends paid
negative 25,200,000 US dollars
Other financing activities
0 US dollars
Payments on long-term borrowings
negative 50,000,000 US dollars
Operating adjustment reconciliation
133,200,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
75,200,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
22,300,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
1,700,000 US dollars
Ending cash on Jun 30, 2026
425,600,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
523,100,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 2,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.43×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
93,800,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
22,300,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
71,500,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $28.10M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 93,800,000 US dollars minus 22,300,000 US dollars equals 71,500,000 US dollars.
AVIENT CORPORATION (AVNT) FY2026 Q2 Statement of Cash Flows Sankey chart
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