# AVIENT CORPORATION (AVNT) FY2026 YTD Q2 P&L / Income Statement

- Company: AVIENT CORPORATION (AVNT)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-06, accession number 0001122976-26-000126
- Page: https://plicit.ai/financials/avnt/fy2026-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/avnt-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Business Segment

Income statement for 2026-01-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Sales**: 1,764,400,000 US dollars
- **Cost of sales**: 1,184,200,000 US dollars
- **Gross margin**: 580,200,000 US dollars
- **Operating expenses (calculated)**: 372,000,000 US dollars
- **Operating income**: 208,200,000 US dollars
- **Other income (expense), net (calculated)**: negative 46,800,000 US dollars
- **Income before income taxes**: 161,400,000 US dollars
- **Income tax expense**: 39,900,000 US dollars
- **Net income**: 121,500,000 US dollars
- **Color, Additives and Inks**: 1,102,300,000 US dollars
- **Specialty Engineered Materials**: 664,100,000 US dollars
- **Selling and administrative expense**: 372,000,000 US dollars
- **Revenue before reconciliation (calculated)**: 1,766,400,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.
- **Corporate**: negative 2,000,000 US dollars. Reported reconciliation to consolidated revenue.
- **Color, Additives and Inks costs (calculated)**: 919,100,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Specialty Engineered Materials costs (calculated)**: 564,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Reconciling items (calculated)**: 73,100,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.
- Reported revenue categories plus the separately reported signed reconciliation equals consolidated revenue.
- Of which attributable to AVIENT CORPORATION: $120.50 M; to noncontrolling interests: $1.00 M.