https://www.avient.com/sites/default/files/2023-11/Responsible Care_14001 Global Cert_Avient.pdf
Leadership, EHS&S-PS, Facility Services, Design &
Development, Information Technology, Sourcing, Logistics, Legal,
and Human Resources
Activity: Design and Manufacture of Colour and Additive Concentrates,
Thermoplastic Resins and Specialty Compounds
Page 3 of 10
ABS Quality Evaluations
Avient Corporation
RC14001®:2015
Certificate Of Conformance
ANNEX
At Below Facilities:
Validity of this certificate may be confirmed at www.abs-qe.com/cert_validation.
https://www.avient.com/sites/default/files/2024-05/ISO14001 Global Cert_Avient_2024.pdf
Leadership, EHS&S-PS, Facility Services, Design &
Development, Information Technology, Sourcing, Logistics, Legal,
and Human Resources
Activity: Design and Manufacture of Colour and Additive Concentrates,
Thermoplastic Resins and Specialty Compounds
Page 3 of 10
ABS Quality Evaluations
Avient Corporation
ISO 14001:2015
Certificate Of Conformance
ANNEX
At Below Facilities:
Validity of this certificate may be confirmed at www.abs-qe.com/cert_validation.
https://www.avient.com/sites/default/files/2020-07/avient-abac-hungarian-200721.pdf
Az értékkel bíró dolgok felajánlása
nem tévesztendő össze az ajándékokra, üzleti
vendéglátásra és az Avient üzletvezetésével
közvetlenül kapcsolatos egyéb törvényes
tevékenységekre fordított indokolt és
korlátozott, jogszerű kiadásokkal. 1
A megfelelés fontossága
Függetlenül attól, hogy a világ mely részén folytatunk
tevékenységet, a vesztegetésellenes és korrupcióellenes
1 Annak megállapítása érdekében, hogy az Ön által javasolt kiadás megengedett-e,
olvassa el az Avient Magatartási Kódexének Ajándékok és vendéglátás részét,
valamint az Ajándékokra és szórakoztatásra vonatkozó irányelvünket.
https://www.avient.com/sites/default/files/2022-09/Avient Discontinued Operations Financial Information.pdf
Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred
directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments;
settlement gains or losses and mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties
and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and
losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance
period; one-time, non-recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results.
https://www.avient.com/sites/default/files/2025-03/Q4 2024 Avient Webcast Slides w Non-GAAP.pdf
Three Months Ended December 31,
2024 2023
Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1)
Net income from continuing operations attributable to Avient shareholders $ 48.3 $ 0.52 $ 27.8 $ 0.30
Special items, after-tax (18.0) (0.20) 5.4 0.06
Amortization expense, after-tax 14.8 0.17 15.0 0.16
Adjusted net income / EPS $ 45.1 $ 0.49 $ 48.2 $ 0.52
(1) Per share amounts may not recalculate from figures presented herein due to rounding
Year Ended December 31,
2024 2023
Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1)
Net income from continuing operations attributable to Avient shareholders $ 169.5 $ 1.84 $ 75.8 $ 0.83
Special items, after-tax 15.9 0.17 79.3 0.86
Amortization expense, after-tax 59.5 0.65 61.5 0.67
Adjusted net income / EPS $ 244.9 $ 2.66 $ 216.6 $ 2.36
(1) Per share amounts may not recalculate from figures presented herein due to rounding
Three Months Ended
December 31,
Year Ended
December 31,
Reconciliation to EBITDA and Adjusted EBITDA: 2024 2023 2024 2023
Net income from continuing operations – GAAP $ 48.5 $ 27.6 $ 170.7 $ 76.3
Income tax expense (benefit) 14.8 (7.0) 54.1 11.0
Interest expense 25.5 26.8 105.6 115.3
Depreciation and amortization from continuing operations 45.4 44.2 179.7 188.8
EBITDA from continuing operations $ 134.2 $ 91.6 $ 510.1 $ 391.4
Special items, before tax (23.9) 22.4 20.1 114.6
Interest expense included in special items — (0.1) (2.3) (2.3)
Depreciation and amortization included in special items (0.3) — (1.5) (1.9)
Adjusted EBITDA $ 110.0 $ 113.9 $ 526.4 $ 501.8
Adjusted EBITDA as a percent of sales 14.7 % 15.8 % 16.2 % 16.0 %
1
Three Months Ended
December 31,
Year Ended
December 31,
2024 2023 2024 2023
Sales:
Color, Additives and Inks $ 467.7 $ 459.4 $ 2,046.5 $ 2,007.4
Specialty Engineered Materials 279.7 259.8 1,196.8 1,138.2
Corporate (0.9) (0.2) (2.9) (2.8)
Sales $ 746.5 $ 719.0 $ 3,240.4 $ 3,142.8
Gross margin:
Color, Additives and Inks $ 152.6 $ 148.3 $ 681.1 $ 631.2
Specialty Engineered Materials 84.2 78.1 374.9 341.8
Corporate 22.7 (17.5) 0.7 (80.5)
Gross margin $ 259.5 $ 208.9 $ 1,056.7 $ 892.5
Selling and administrative expense:
Color, Additives and Inks $ 92.8 $ 86.5 $ 384.9 $ 371.3
Specialty Engineered Materials 49.6 48.7 207.7 199.3
Corporate 31.5 30.6 134.8 125.1
Selling and administrative expense $ 173.9 $ 165.8 $ 727.4 $ 695.7
Operating income:
Color, Additives and Inks $ 59.8 $ 61.8 $ 296.2 $ 259.9
Specialty Engineered Materials 34.6 29.4 167.2 142.5
Corporate (8.8) (48.1) (134.1) (205.6)
Operating income $ 85.6 $ 43.1 $ 329.3 $ 196.8
Depreciation and amortization:
Color, Additives and Inks $ 21.9 $ 22.2 $ 87.5 $ 98.3
Specialty Engineered Materials 21.0 19.8 82.1 81.5
Corporate 2.5 2.2 10.1 9.0
Depreciation and amortization $ 45.4 $ 44.2 $ 179.7 $ 188.8
Earnings before interest, taxes, depreciation and
amortization (EBITDA):
Color, Additives and Inks $ 81.7 $ 84.0 $ 383.7 $ 358.2
Specialty Engineered Materials 55.6 49.2 249.3 224.0
Corporate (6.3) (45.9) (124.0) (196.6)
Other income, net 3.2 4.3 1.1 5.8
EBITDA from continuing operations $ 134.2 $ 91.6 $ 510.1 $ 391.4
Special items, before tax (23.9) 22.4 20.1 114.6
Interest expense included in special items — (0.1) (2.3) (2.3)
Depreciation and amortization included in special items (0.3) — (1.5) (1.9)
Adjusted EBITDA $ 110.0 $ 113.9 $ 526.4 $ 501.8
2
Year Ended December 31,
Adjusted Free Cash Flow Calculation 2024 2023
Cash provided by operating activities $ 256.8 $ 201.6
Taxes paid on gain on sale of business — 104.1
One-time payout associated with deferred compensation plans 20.8 —
Adjusted cash provided by operating activities $ 277.6 $ 305.7
Capital expenditures (121.9) (119.4)
Adjusted free cash flow $ 155.7 $ 186.3
Three Months Ended March 31, 2024
Reconciliation to Condensed Consolidated Statements of Income $ EPS(1)
Net income from continuing operations attributable to Avient shareholders $ 49.4 $ 0.54
Special items, after-tax 5.5 0.06
Amortization expense, after-tax 14.9 0.16
Adjusted net income / EPS $ 69.8 $ 0.76
(1) Per share amounts may not recalculate from figures presented herein due to rounding
3
AVNT Q4 2024 webcast slides_w_non-GAAP.pdf
AVNT Q4 2024 webcast slides_v16.pdf
Webcast slides w EPS fix.pdf
AVNT Q4 2024 webcast slides_w_non-GAAP
IR Deck - AVNT-2024.12.31 2.06.25 12PM.pdf
Attachment
https://www.avient.com/products/engineered-polymer-formulations/sustainable-formulations/eccoh-low-smoke-and-fume-non-halogen-formulations
Overview of how Avient serves wire & cable customers, highlighting both power and data cables technologies
https://www.avient.com/sites/default/files/2021-05/renol-ul94-compliant-masterbatches-brochure.pdf
Each one specifies its own fire hazard tests and fail/pass criteria, which depend on the fire
resistance required for the plastic part.
https://www.avient.com/sites/default/files/2024-03/Terms and Conditions of Sale for Sweden.pdf
If a present or future law, govern-
mental decree, order, regulation, or ruling under any existing or
future legislation prevents Seller from increasing or revising the
price as provided herein, or nullifies or reduces any price or
price increase hereunder, upon written notice from one to the
other, Seller and Buyer will attempt to identify mutually agree-
able changes to conform
av Produkten som utgör grunden för anspråket och bäst före-
datum, om tillämpligt.
Buyer acknowledges
and represents that it is familiar with and shall strictly comply
with all applicable laws and regulations concerning the trade,
export or re-export of products, services, data or technology
(“Items”), including the International Traffic in Arms Regula-
tions (ITAR), the Export Administration Regulations (EAR)
and the trade sanctions regulations administered by the U.S.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Chile %28English and Spanish Translation%29.pdf
If a present or future law,
governmental decree, order, regulation, or ruling
under any existing or future legislation prevents
Seller from increasing or revising the price as
accepted by Buyer on these Terms, or nullifies or
reduces any price or price increase hereunder, upon
written notice from one to the other, Seller and
Buyer in good faith will attempt to identify mutually
agreeable changes to conform this contract with
such law, decree, order, regulation, or ruling.
Buyer acknowledges and represents that it
is familiar with and shall strictly comply with all
applicable laws and regulations concerning the
trade, export or re-export of products, services, data
or technology (“Items”), including the International
Traffic in Arms Regulations (ITAR), the Export
Administration Regulations (EAR) and the trade
sanctions regulations administered by the U.S.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Guatemala %28English and Spanish Translation%29.pdf
legislation prevents Seller from increasing or
revising the price as provided herein, or nullifies
or reduces any price or price increase hereunder,
upon written notice from one to the other, Seller
and Buyer will attempt to identify mutually
agreeable changes to conform this contract with
such law, decree, order, regulation, or ruling.
Buyer acknowledges and represents that it is
familiar with and shall strictly comply with all
applicable laws and regulations concerning the
trade, export or re-export of products, services,
data or technology (“Items”), including the
International Traffic in Arms Regulations
(ITAR), the Export Administration Regulations
(EAR) and the trade sanctions regulations
administered by the U.S.