https://www.avient.com/sites/default/files/2024-09/Terms and Conditions of Sale for Poland.pdf
Any prices presented by Seller are net
prices, i.e. do not include the value added tax, and net
prices will be increased by an appropriate value added tax,
customs duties and excise tax (if any), the cost of which
will be covered by Buyer.
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 issuance of order confirmation by Seller.
https://www.avient.com/sites/default/files/resources/Investor%2520Day%2520-%2520May%25202012%2520-%2520Critical%2520Imperatives.pdf
Page 102
Critical Imperatives – Medium to Long Term
• Continue cultural and paradigm shift from
commodity compounder to collaborative formulator
as One PolyOne
• Accelerate innovation and leverage megatrends to
improve our mix of business with higher-margin improve our mix of business with higher-margin
specialty products
• Increase specialty contribution and advance
globalization via acquisitions
• Drive relentless execution and creative innovation as
key competitive differentiators
Page 103
2011
Proforma ColorMatrix
2015 Target
“Where we are” “Where we expect to be”
1) Operating Income %
Specialty 8.9%
PP&S 7.2%
12 – 16%
9 – 12%
Elevating our Expectations and Yours
PP&S 7.2%
Distribution 5.6%
2) Specialty Platform
% of Operating Income
50%
3) ROIC* (after-tax) 10%
4) Adjusted Annual
EPS Growth
3 yr CAGR = 71%
9 – 12%
6 – 7.5%
65 – 75%
15%
Double Digit Expansion
*ROIC is defined as TTM adjusted OI divided by the sum of average debt and equity over a 5 quarter period
Page 104
https://www.avient.com/sites/default/files/2021-01/amendment-to-articles-commercial-registration-avient-corporation.pdf
Page 1 of 2Form 540 Last Revised: 06/2019
Toll Free: 877.767.3453 | Central Ohio: 614.466.3910
OhioSoS.gov | business@OhioSoS.gov
File online or for more information: OhioBusinessCentral.gov
Certificate of Amendment
(For-Profit, Domestic Corporation)
Filing Fee: $50
Form Must Be Typed
Check appropriate box:
Amendment to existing Articles of Incorporation (125-AMDS)
Amended and Restated Articles (122-AMAP) - The following articles supersede the existing articles and all amendments thereto.
https://www.avient.com/sites/default/files/2023-04/Avient_supplierFAQ.pdf
Select a tax code from the Tax Code dropdown and click “Calculate”
7.
https://www.avient.com/sites/default/files/resources/AVNT Fermium Conference - May 2023 w NonGAAP 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 Fermium Conference - May 2023.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/2024-10/Terms%26Conditions - Brazil English %26 Portuguese.pdf
Taxes.
All taxes, contributions and other 8.
Buyer will reimburse
Seller for all federal, state, local or other
taxes (other than income taxes), excises or
charges, including superfund 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 Indonesia %28English translation%29.pdf
Taxes, Fees, and Duties.
Buyer shall bear the cost of any applicable
sales, value added, or similar taxes in relation to the Product.
Buyer
will reimburse Seller for all national, 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/resources/Proxy%2520Statement%2520for%2520Web%2520Hosting.pd_.pdf
Tax Considerations.
Company
Contributions to
Qualified Savings
Plan
Company Contributions
to PolyOne Supplemental
Retirement Benefit Plan
Tax
Gross-Ups
Standard
Expatriate
Benefits
Other
Benefits
Tax Gross-ups.
https://www.avient.com/news/redefining-“cool”-new-infrared-absorption-additive-improves-energy-efficiency-and-comfort-large-indoor-facilities
SiteCool helps facility management meet both goals.
It is an excellent tool to help facility owners meet their sustainability criteria,” added Du Plessis.
To access PolyOne’s news library online, please go to www.avient.com/news.
https://www.avient.com/news/plastpol-2024-include-sustainable-technologies-avient
This can help simplify the overall decision-making process for brand owners and technical colorists and shorten the time-to-launch of new product ranges.
These technologies also help extend the lifespan of recycled materials and promote a circular economy by enabling multiple recycling loops.
To access Avient's news library online, please visit www.avient.com/news.