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Sep 30, 2023

Avient Q3 2023 Earnings Report

Avient's Q3 2023 earnings exceeded guidance due to favorable margins and reduced interest expense, offsetting lower sales, and the company updated its full-year adjusted EPS guidance while maintaining free cash flow expectations.

Key Takeaways

Avient Corporation reported third quarter sales of $754 million compared to $823 million in the prior year. Third quarter GAAP and adjusted earnings per share (EPS) were $0.06 and $0.57, respectively, compared to ($0.30) and $0.59 in the prior year. The company updated its full year sales and adjusted EPS guidance to $3.13 billion and $2.30, respectively, to reflect current projections as well as weaker foreign exchange. For the fourth quarter, the adjusted EPS guidance of $0.47 represents a 12% increase versus the prior year.

Adjusted EPS of $0.57 exceeds guidance of $0.56 as a result of favorable margins and reduced interest expense offsetting lower than projected sales.

Fourth quarter and full year adjusted EPS guidance updated to $0.47 and $2.30, respectively; full year free cash flow expectation maintained at $180 million.

Destocking appears to be nearing an end in many end markets; fourth quarter adjusted EPS projected to be 12% higher than prior year.

The company paid down $100 million of debt and refinanced its Term Loan during the third quarter, reducing the interest rate and extending certain maturities from 2026 to 2029.

Total Revenue
$754M
Previous year: $823M
-8.5%
EPS
$0.57
Previous year: $0.59
-3.4%
Adjusted Gross margin
31.2%
Previous year: 23.7%
+31.6%
Adjusted Operating income
10%
Previous year: 9.8%
+2.0%
Gross Profit
$195M
Previous year: $195M
-0.1%
Cash and Equivalents
$440M
Previous year: $544M
-19.3%
Free Cash Flow
$40.4M
Previous year: $96.1M
-58.0%
Total Assets
$5.79B
Previous year: $6.31B
-8.2%

Avient

Avient

Avient Revenue by Segment

Forward Guidance

The company updated its full year sales and adjusted EPS guidance to $3.13 billion and $2.30, respectively, to reflect current projections as well as weaker foreign exchange. For the fourth quarter, the adjusted EPS guidance of $0.47 represents a 12% increase versus the prior year.

Positive Outlook

  • Fourth quarter adjusted EPS projected to be 12% higher than prior year.
  • Margin expansion is now more than offsetting weak demand conditions in Europe.
  • Earnings momentum is positive as we look ahead to next year.
  • The refinancing and debt reduction will result in $10 million of annual interest expense savings.
  • The company continues to generate strong cash flow from operations.

Challenges Ahead

  • Weaker foreign exchange.
  • We are not seeing a recovery in demand as we had initially modeled for the fourth quarter.
  • Lower sales.
  • Certain end markets continued to perform relatively well, such as energy, transportation and defense, whereas demand in most other markets remained weak versus the prior year.
  • GAAP EPS includes special items primarily related to environmental costs and amortization expense.

Revenue & Expenses

Visualization of income flow from segment revenue to net income