Avient Corporation — Earnings Quality Grade F
AVNT · Basic Materials
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 49 days, change +4 days YoY
AR growth 8.9% vs revenue growth 0.6%
Revenue 0.6%, CFFO 17.4%. Cash follows revenue
Expense Quality
Inventory 5.9% vs COGS 2.8%. Normal
CapEx growth -12.6% vs revenue 0.6%. Normal
SG&A/Gross Profit = 80.0%, exceeds 70%
Gross margin 31.2%, change -1.5pp. Stable
Cash Flow Quality
CFFO/NI = 3.68. Profits backed by cash
FCF $0.2B, FCF/NI = 2.38
Accruals ratio = -3.6%. Low accruals
Cash $0.5B covers only 26% of debt $2.0B
Balance Sheet Health
Goodwill+Intangibles $3.2B = 137% of equity. Over 50%
Debt/EBITDA = 5.0x (>4x). Financial stress
Other assets -31.1% vs revenue 0.6%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 4% YoY. Normal
Manipulation Score
M-Score = -2.54 (< -2.22). Unlikely manipulator
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25