https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Thailand %28English%29.pdf
In addition, at any time prior to delivery, Seller may pass
through increased freight, transportation, or fuel surcharges, and/or
duties, tariffs, or taxes imposed upon Seller in connection with the
sale/shipment of the Product after order acceptance.
Taxes, Fees, and Duties.
Buyer will reimburse Seller for all federal,
state, provincial, local or other taxes (other than income taxes),
excises or charges, including environmental remedial taxes and fees,
which Seller must pay in connection with the manufacture and
supply of Product, but only those amounts not already included in
the price at the commencement of these Terms.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Hong Kong %28English%29.pdf
In addition, at any time prior to delivery, Seller may pass
through increased freight, transportation, or fuel surcharges, and/or
duties, tariffs, or taxes imposed upon Seller in connection with the
sale/shipment of the Product after order acceptance.
Taxes, Fees, and Duties.
Buyer will reimburse Seller for all
applicable taxes (other than income taxes), excises or charges,
including environmental remedial taxes and fees, which Seller must
pay in connection with the manufacture and supply of Product, but
only those amounts not already included in the price at the
commencement of this contract.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Czech Republic.pdf
In addition, at any time prior to delivery, Seller may pass
through increased freight, transportation, or fuel surcharges, and/or
duties, tariffs, or taxes imposed upon Seller in connection with the
sale/shipment of the Product after order acceptance.
Taxes, Fees, and Duties.
Buyer will reimburse Seller for all federal,
state, provincial, local or other taxes (other than income taxes),
excises or charges, including environmental remedial taxes and fees,
which Seller must pay in connection with the manufacture and
supply of Product, but only those amounts not already included in
the price at the commencement of this contract.
https://www.avient.com/sites/default/files/2021-02/avient-canada-ulc-qst-number-2.4.2021.pdf
As of
suppliers outside QuébecJanuary 1, 2019, certain must register for the QST and collect the tax on certain
taxable supplies they make in Québec.
https://www.avient.com/sites/default/files/2023-06/AVNT June IR Conferences w_Non GAAP Recs.pdf
We also monitor earnings (defined as net income from continuing operations) before interest, taxes, depreciation
and amortization (EBITDA) and adjusted EBITDA (EBITDA before the impact of special items) as a supplement to our GAAP
measures.
Three Months Ended
March 31, 2023
Three Months Ended
March 31, 2022
Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS
Net income from continuing operations attributable to Avient shareholders $ 20.8 $ 0.23 $ 64.4 $ 0.70
Special items, after tax 22.3 0.24 6.4 0.07
Amortization expense, after-tax 15.1 0.16 $ 10.8 $ 0.12
Adjusted net income / EPS $ 58.2 $ 0.63 $ 81.6 $ 0.89
March 31,
Reconciliation of Pro Forma Sales 2023 2022
Sales $ 845.7 $ 892.2
APM pro forma adjustments — 94.9
Pro forma sales $ 845.7 $ 987.1
1
Three Months Ended
Reconciliation to EBITDA and Adjusted EBITDA: 2023 2022
Net income from continuing operations – GAAP $ 21.3 $ 64.7
Income tax expense 7.7 20.0
Interest expense, net 28.8 16.9
Depreciation and amortization 50.5 37.6
EBITDA from continuing operations $ 108.3 $ 139.2
Special items, before tax 27.3 6.7
Depreciation and amortization included in special items (1.8) (2.1)
Adjusted EBITDA $ 133.8 $ 143.8
Pro forma APM adjustments — 32.0
Pro forma adjusted EBITDA $ 133.8 $ 175.8
Pro forma adjusted EBITDA as a % of sales 15.8 % 17.8 %
2023 2022
Sales:
Color, Additives and Inks $ 537.0 $ 649.5
Specialty Engineered Materials 309.7 243.1
Corporate (1.0) (0.4)
Sales $ 845.7 $ 892.2
Operating income:
Color, Additives and Inks $ 65.6 $ 94.5
Specialty Engineered Materials 43.1 38.3
Corporate (51.6) (30.6)
Operating income $ 57.1 $ 102.2
Depreciation & amortization:
Color, Additives and Inks $ 25.8 $ 26.0
Specialty Engineered Materials 21.2 7.8
Corporate 3.5 3.8
Depreciation & Amortization $ 50.5 $ 37.6
Earnings before interest, taxes, depreciation and amortization (EBITDA):
Color, Additives and Inks $ 91.4 $ 120.5
Specialty Engineered Materials 64.3 46.1
Corporate (48.1) (26.8)
Other income (expense), net 0.7 (0.6)
EBITDA $ 108.3 $ 139.2
AVNT June IR Conferences w Non GAAP Recs.pdf
AVNT Q1 2023 Earnings Presentation.pdf
AVNT Q1 2023 Earnings Presentation
5.2 221pm IR Deck - AVNT-2023.03.31 (002).pdf
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for France.pdf
Taxes, Fees, and Duties.
Seller's invoices shall include value added tax (“VAT”), which shall be shown on a separate line
on the invoice.
Buyer shall be liable to Seller for any other taxes or costs of a tax nature incurred by Seller in connection
with the manufacture and delivery of the Products unless such costs are included in the selling price of the Products at the
time the order is placed.
13.
https://www.avient.com/news/avient-feature-specialty-sustainable-technologies-k-2022
These new materials and services focus on meeting specific customer needs while helping to advance a circular economy.
This can help simplify the overall decision-making process for brand owners and technical colorists and help shorten the time-to-launch of new product ranges.
To access Avient’s news library online, please visit https://www.avient.com/news-events.
https://www.avient.com/news/avient-shares-customer-success-healthcare-high-temperature-pre-colored-solutions-k-2022
When this medical device manufacturer first came to us for help distinguishing its medical instruments, we knew our Colorant Chromatics Transcend pre-colored solutions could help address its needs,” said Anne Hippert, general manager, Colorant Chromatics at Avient.
Because Transcend is fully bio-compatible per ISO 10993 standards, we’re helping customers speed up development and market introduction.
To access Avient’s news library online, please visit www.avient.com/news.
https://www.avient.com/sites/default/files/2023-07/Avient_CodeConduct_2023_USA.pdf
If you are not sure about what you
should do, ask for help.
Q: Someone just asked me to hold the door
open for them to help them enter one of our
buildings.
This includes online
communications and social media.
https://www.avient.com/resource-center/services
We're here to help you with a broad range of world-class services.
We're here to help you with a broad range of world-class services.
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