https://www.avient.com/sites/default/files/2023-01/Avient Audit Committee Charter.pdf
Review disclosures made to the Audit Committee by the Company’s CEO and CFO during their
certification process for reports on Form 10-K and Form 10-Q about any significant deficiencies
in the design or operation of internal controls and procedures or material weaknesses therein and
4
any fraud involving management or other employees who have a significant role in the
Company’s internal controls and procedures.
10.
https://www.avient.com/sites/default/files/2024-03/Terms and Conditions of Sale for South Africa.pdf
Seller warrants good and clear title in
goods subject to the sale (“Product”) and that the Product conforms
at the time of shipment to a Certificate of Analysis, a Certificate of
Compliance, or a Product Specification Sheet, if any such document
exists, and other specifications signed by Seller (“Specifications”).
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Indonesia %28English translation%29.pdf
Seller warrants good and clear title in
goods subject to the sale (“Product”) and that the Product conforms
at the time of shipment to a Certificate of Analysis, a Certificate of
Compliance, or a Product Specification Sheet, if any such document
exists, and other specifications signed by Seller (“Specifications”).
https://www.avient.com/sites/default/files/2024-08/Avient Q2 2024 Earnings Call Presentation.pdf
FX +4.6%
FX -1.5%
Total Avient +3.1%
Note: Regional Sales Percentages exclude impact of foreign exchange
Q2 2024 SEGMENT PERFORMANCE
(COLOR, ADDITIVES & INKS)
$525
$542
$94
$108
19.9%
(in millions) (in millions)
7
17.9%
+200 bps
* Adjusted EBITDA Margin %
• Organic sales growth in all
regions led by Americas
• Raw material deflation combined
with cost reduction actions drove
EBITDA margin expansion
+ 3%
(+5% excluding FX)
+ 15%
(+17% excluding FX)
Q2 2024 SEGMENT PERFORMANCE
(SPECIALTY ENGINEERED MATERIALS)
$301
$308
$60
$64
20.6%
(in millions) (in millions)
8
19.8%
+80 bps
* Adjusted EBITDA Margin %
• Sales growth in consumer,
healthcare and building &
construction end markets offset
by weaker demand in
telecommunications
• EBITDA margin expansion
driven by positive end market
mix as well as raw material
deflation
+ 2%
(+4% excluding FX)
+ 7%
(+8% excluding FX)
2024 G U IDA N CE
FY 2024 GUIDANCE
Previous (May 7) Current
Adjusted EBITDA $510 to $535 million $515 to $540 million
Adjusted EPS $2.50 to $2.65 $2.55 to $2.70
Interest Expense $105 million $105 million
Adjusted Effective Tax Rate 23% to 25% 23% to 25%
Capital Expenditures ~$140 million ~$140 million
10
Q3 2024: Adjusted EPS of $0.62
11
Highlights
• Provides performance updates on 2030
Sustainability Goals
• Reduced company’s Scope 1 & 2 GHG emissions
by 48% since 2019
• Highlights ESG performance ratings, certifications,
and awards, including recent upgrades by
Ecovadis to Gold and CDP to A-
• Reflects Great Place to Work® culture focused on
health, safety and employee engagement
2023 SUSTAINABILITY REPORT
11
Sustainability for a
Better Tomorrow
2023
SUSTAINABILITY REPORT
12
• Investor Day to be held December 4, 2024 in
New York, NY
• The focus will be to do a deep dive on the
Company’s strategy
• Further details to be communicated
2024 AVIENT INVESTOR DAY
AP P EN D IX
15
Performance
Additives
15%
Pigments
TiO2
Dyestuffs
Polyethylene
10%Nylon
Polypropylene
Styrenic Block
Copolymer
Other Raw
Materials
38%
~40% hydrocarbon based
(Grey shaded materials are hydrocarbon based,
includes portion of “Other Raw Materials”)
Non-hydrocarbon
based materials
RAW MATERIAL BASKET
SEGMENT DATA
U.S. & Canada
41%
36%
2023 SEGMENT, END MARKET AND GEOGRAPHY
GEOGRAPHY REVENUESEGMENT FINANCIALS
19%
23%Industrial
Building and
7%
END MARKET REVENUE
$2,007M $358M
$1,138M $224M
Sales EBITDA
Specialty Engineered Materials
Color Additives and Inks
$502M$3,143M
(1)
7%
17
(1) Total company sales and adjusted EBITDA of $3,143M and $502M, respectively, include intercompany sales eliminations and corporate costs
2023 REVENUE | $2 .0 B ILL ION
34%
37%
21%
END MARKET REGION
18
34%
21%
15%
Building &
1% Energy
COLOR, ADDITIVES & INKS
2023 REVENUE | $1 .1 B ILL ION
52%
35%
19
6%Industrial
12%
10% Defense
Building &
END MARKET REGION
SPECIALTY ENGINEERED MATERIALS
32%
26%
Building &
6%
2% Defense
1%
(18% of sales)
2023 AVIENT REGIONAL SALES
25%
Building &
(36% of sales)Transportation
22%
Building &
12%
6%
US &
Canada
(41% of sales)
59%
22%
Building &
LATAM
(5% of sales)
20
BY END MARKET
Reconciliation of Non-GAAP Financial Measures
(Unaudited)
(Dollars in millions, except for per share data)
Senior management uses comparisons of adjusted net income from continuing operations attributable to Avient shareholders
and diluted adjusted earnings per share (EPS) from continuing operations attributable to Avient shareholders, excluding special
items, to assess performance and facilitate comparability of results.
https://www.avient.com/sites/default/files/2024-10/Avient CDP Climate Change %26 Water Submission 20241001.pdf
Activities beyond these standards include environmental impact assessments, enterprise risk assessments, product
carbon footprinting, ISO 14001 & ISO 50001 certifications at selected sites, and risk identification in product and process safety.
We have received third party certification from TÜV Rheinland.
We have received third party certification from TÜV Rheinland.
https://www.avient.com/sites/default/files/resources/PolyOne%25202011%2520Annual%2520Report.pdf
Exhibit 31.1
CERTIFICATION
I, Stephen D.
Newlin
Exhibit 31.2
CERTIFICATION
I, Robert M.
Exhibit 32.2
CERTIFICATION PURSUANT TO
18 U.S.C.
https://www.avient.com/sites/default/files/2023-03/Avient Annual Report 2022.pdf
Exhibit 31.1
CERTIFICATION
I, Robert M.
Patterson
Exhibit 31.2
CERTIFICATION
I, Jamie A.
Exhibit 32.2
CERTIFICATION PURSUANT TO
18 U.S.C.
https://www.avient.com/products/polymer-additives/healthcare-additives
They are formulated with raw materials that are pre-tested to ISO, USP, EP and ICH Q3D protocols to mitigate the risk of product non-compliance of healthcare products.
https://www.avient.com/sites/default/files/2024-03/Terms and Conditions of Sale for Sweden.pdf
Seller warrants good and clear title
in goods subject to the sale (“Product”) and that the Product con-
forms at the time of shipment to a Certificate of Analysis, a Cer-
tificate of Compliance, or a Product Specification Sheet, if any
such document exists, and other specifications signed by Seller
(“Specifications”).
Säljaren garanterar att de produkter som är
föremål för försäljningen (”Produkten”) är fria från rättsliga fel
och att Produkten vid leveranstidpunkten stämmer överens med
ett så kallat ”Certificate of Analysis”, ett ”Certificate of
Compliance” eller ett ”Product Specification Sheet”, om något
sådant existerar, och med andra specifikationer undertecknade
av Säljaren (”Specifikationer”).
https://www.avient.com/sites/default/files/resources/PolyOne%25202017%2520Annual%2520Report.pdf
Wulfsohn
POLYONE CORPORATION68
Exhibit 31.1
CERTIFICATION
I, Robert M.
Richardson
POLYONE CORPORATION
Exhibit 32.1
CERTIFICATION PURSUANT TO
18 U.S.C.
POLYONE CORPORATION
Exhibit 32.2
CERTIFICATION PURSUANT TO
18 U.S.C.