https://www.avient.com/sites/default/files/2020-07/avient-abac-hungarian-200721.pdf
Az Avient globális vesztegetésellenes és korrupcióellenes irányelve Kiadva: 2020. július 1. Globális vesztegetésellenes és korrupcióellenes irányelvünk 1 A megfelelés fontossága 1 Felelősségünk 1 Mi tekinthető vesztegetésnek? Észak-Amerika Globális Központ Avon Lake, Egyesült Államok 33587 Walker Road Avon Lake, OH, Egyesült Államok 44012 Ingyenesen hívható telefonszám: +1 866 765 9663 Telefon: +1 440 930 1000 Fax: +440 930 3064 Ázsia és a Csendes-óceáni térség Regionális Központ Sanghaj, Kína 2F, Block C 200 Jinsu Road Pudong, 201206 Sanghaj, Kína Telefonszám: +86 (0) 21 6028 4888 Fax: +86 (0) 21 6028 4999 Dél-Amerika Regionális központ São Paulo, Brazília Av.
https://www.avient.com/sites/default/files/2023-02/AVNT Q4 2022 Earnings Presentation.pdf
Pro Forma Financial Information The Company acquired Avient Protective Materials (“Dyneema”) on September 1, 2022 (the “Acquisition Date”) and sold the Distribution segment on November 1, 2022. $600 $592 $3.02 $3.04 FULL YEAR 2022 PERFORMANCE (TOTAL COMPANY PRO FORMA) 15 Sales Adjusted EBITDA $3,712 $3,653 -2% Adjusted EPS -1% + 1% (in millions) (in millions) (+4% excluding FX) (+5% excluding FX) (+9% excluding FX) FULL YEAR 2022 SEGMENT PERFORMANCE 16 CAI $2,402 $2,355 $409 $402 SEM Pro Forma $1,308 $1,300 $278 $272 (+4% excluding FX) - 2% -1% (+5% excluding FX) - 2% (+4% excluding FX) - 2% (+2% excluding FX) PRO FORMA FULL YEAR EPS BRIDGE 17 Pro Forma 2021 Adjusted EPS 3.02$ Foreign Currency (0.23) Russia Import Sales (0.07) Outdoor High Performance (0.13) Color, Additives and Inks 0.18 Specialty Engineered Materials 0.24 Corporate Costs / Other 0.03 Pro Forma 2022 Adjusted EPS 3.04$ FULL YEAR EBITDA BRIDGE (PRO FORMA TOTAL COMPANY) 18 $ millions CAI: Price / Mix 247 Inflation (176) SEM: Price / Mix 121 Inflation (77) Net Price Benefit 115 Wage and Energy Inflation (47) Clariant Color Integration Synergies 23 Incentives, Other Employee Costs 43 FX (34) Full Year 2022 $592 Adjusted Full Year 2021 $ 600 Demand (99) Russia Import Sales (9) • Demand primarily impacted by China lockdowns, 4th quarter industrywide destocking and declining consumer sentiment • Pricing outpaced inflation of raw materials, wages and energy 2023 G U IDA N CE $125 $530 $0.55 $2.40 2023 GUIDANCE 20 Sales Adjusted EBITDA $845 $3,450 Adjusted EPS (in millions) (in millions) CASH FLOW / BALANCE SHEET 21 • IT investment to further integrate acquired businesses and capture operational efficiencies • Restructuring actions to streamline operations and improve profitability, primarily in Europe ($ millions) 2023E Cash Flow from Operating Activities 350$ Less: Run-Rate CapEx (110) CapEx for IT System Upgrade (25) CapEx for Restructuring (15) Total CapEx (150) Free Cash Flow 200$ Adjusted EBITDA 530$ Net Debt / Adjusted EBITDA 2.9x K E Y G R O W T H D R I V E R S A N D T R A N S F O R M E D P O R T F O L I O GROWTH DRIVERS: PROVEN SUCCESS 23 (1) Pro forma for the acquisition of Avient Protective Materials (APM) COMPOSITES $51 $84 $212 $668 HEALTHCARE $108 $113 $231 $293 8-10% ASIA/EMERGING REGIONS $265 $358 $726 $830 12% $340 $455 $790 $1,175 SUSTAINABLE SOLUTIONS 8-12% (1) (1)(1) (Sales in $ millions) #1 Color Formulator Dyneema® - World’s Strongest Fiber™ #1 in Composites applications for outdoor high performance #1 in Performance Inks Customized solutions 140+ PhDs on staff Rapid development of innovative products Extensive patent (2,500+) portfolio 33% Vitality Index Better-positioned toward stable, high-growth end markets Consumer, packaging, healthcare and defense comprise nearly 60% of sales Agnostic to raw materials, helping all customers achieve their goals Broad portfolio of diversified sustainable solutions 90%+ of our innovation pipeline invested in sustainable solutions Long-term growth rate well above GDP with expectations of 8-12% LEVERAGING OUR TRANSFORMED PORTFOLIO 24 Building & 4% Telecom. 2022 PF $3.65B sales Leading Positions Sustainable SolutionsDiversified IndustriesSpecialty Formulator (1) 2022 Pro forma for the acquisition of Avient Protective Materials (2) 2020 Pro forma for the acquisition of Clariant Color (1)(2) $340M $455M $790M 2016 2018 2020PF 2022PF $1,175M P EE R C O M PAR IS O N S AVIENT IS ASSET LIGHT Capex / Revenue 2023E (%) Avient Specialty Other Specialty / Note: Avient reflects 2023 estimated revenue of $3,450 and estimated run-rate CAPEX of $110M. 27 2 4 4 5 5 5 6 7 7 FREE CASH FLOW CONVERSION Note: Free cash flow conversion calculated as (Adjusted EBITDA – Capex) / Adjusted EBITDA. Avient 2011 and 2018 valuations reflect trailing 12 months EBITDA at December 31 of the respective years. 29 EV / 2023E EBITDA Historic Multiple 6.5 8.3 10.0 15.6 13.9 13.7 12.8 9.5 18.0 17.5 12.3 10.2 9.7 8.8 8.4 5.9 (2 01 1) (2 01 8) SEGMENT DATA U.S. & Canada 40% 37% 18% Latin America 2022 PRO FORMA SEGMENT, END MARKET AND GEOGRAPHY GEOGRAPHY REVENUESEGMENT FINANCIALS Building and END MARKET REVENUE (1) Total company adjusted EBITDA of $592M includes corporate costs $2,355M $402M $1,300M $272M Sales EBITDA Specialty Engineered Materials Color Additives and Inks $592M$3,653M 31 C O L O R , A D D I T I V E S & I N K S 2022 REVENUE | $2 .4 B ILL ION US & Canada 34% 38% Latin America END MARKET REGION 32 34% 21% Building & 1% Energy 2% S P E C I A LT Y E N G I N E E R E D M AT E R I A L S 2022 PRO FORMA REVENUE | $1 .3 B ILL ION END MARKET US & Canada 52% 35% REGION 33 19% 8%Industrial 16% Building & 32% 27% 14% Building & 3% 1% Defense 1% (18% of sales) 2022 PROFORMA AVIENT REGIONAL SALES BY END MARKET 27% 14% 17% Building & (37% of sales)Transportation 12% Building & US & Canada (40% of sales) 7% 56% 23% 7% Building & 1% LATAM (5% of sales) 3% 34 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/resources/Specialty%2520Inks%2520-%2520BU%2520Overview.pdf
www.polyone.com Specialty Inks Global Headquarters and Manufacturing Plant 8155 Cobb Center Drive Kennesaw, GA 30152 Phone: +1 800.326.0226 Wilflex Warehouse Knowsley, Merseyside, L34 9GT Unity Grove, Knowsley Business Park Phone: +44 151 547 3800 Rutland Manufacturing Plant 10021 Rodney Street Phone: +1 704.553.0044 Toll Free: +1 800.438.5134 Union Ink Manufacturing Plant 10021 Rodney Street Phone: +1 704.553.0046 Toll Free: +1 800.438.5134 QCM Manufacturing Plant 10021 Rodney Street Phone: +1 704.553.0046 Toll Free: +1 800.438.5134 Printop Manufacturing Plant Sociedad Química Alemana S.A. Revolución 842, Zona Industrial Ventanilla - Callao, Lima - Perú Phone: +51.1.613.4242 Rutland/Union Ohio Service Center 777-M-N Dearborn Park Lane Worthington, OH 43085 Phone: +1 614.846.3055 Rutland/Union Warehouse 28 Eldon Way Paddock Wood Kent TN12 6BE UK Phone: +44.0.1892.834.555 Rutland/Union/Wilflex Manufacturing Plant No. 1 QiHang Industrial Park HaoXiang Road, Shajing Town, BaoAn District Shenzhen, China, 518104 Phone: +86.755.2969.2888 Specialty Inks
https://www.avient.com/sites/default/files/2025-05/Avient Announces First Quarter 2025 Results_0.pdf
The company noted that first quarter 2025 GAAP EPS includes special items of $0.82 primarily related to an impairment associated with ceasing the development of S/4HANA, a cloud-based ERP system (see attachment 3), and $0.16 of intangible amortization expense (see attachment 1). You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. 5 Investor Relations Contact: Giuseppe (Joe) Di Salvo Vice President, Treasurer and Investor Relations Avient Corporation +1 440-930-1921 giuseppe.disalvo@avient.com Media Contact: Kyle G. Rose Vice President, Corporate Communications Avient Corporation +1 440-930-3162 kyle.rose@avient.com 6 Attachment 1 Avient Corporation Reconciliation of Adjusted Net Income and Earnings Per Share (Unaudited) (In millions, except per share data) Senior management uses comparisons of adjusted net income attributable to Avient common shareholders and diluted adjusted earnings per share (EPS) attributable to Avient common shareholders, excluding special items, to assess performance and facilitate comparability of results.
https://www.avient.com/sites/default/files/2021-11/polyone-cr-sro-notarial-deed-name-change-to-avient-material-solutions-cr-sro-oct-27-2021.pdf
Petrem Elšíkem, notářem se sídlem v Litoměřicích, na místě samém v sídle PRK Partners s.r.o. advokátní kancelář, na adrese Jáchymova 26/2, Staré Město, 110 00 Praha 1, dle § 80a a násl. notářského řádu o ---------------------------------------------------------------------------------------------------------------------- r o z h o d n u t í valné hromady společnosti PolyOne ČR, s.r.o., identifikační číslo 26689537, sídlem Pobřežní 620/3, Karlín, 186 00 Praha 8, spisová značka C 87503 vedená u Městského soudu v Praze (dále též „Společnost“), o změně obsahu společenské smlouvy (dále též „Rozhodnutí“), konané dne 21.10.2021 v budově na adrese Jáchymova 26/2, Staré Město, 110 00 Praha 1. ------------------ I. 1. Kateřina Hájková, LL.M., datum narození 03.06.1982, adresa místa pobytu Křižíkova 220/91, Karlín, 186 00 Praha 8, advokáta, evidenční číslo ČAK 13682, spolupracujícího s PRK Partners s.r.o., advokátní kancelář, IČO 266 92 392, se sídlem Jáchymova 26/2, Staré Město, 110 00 Praha 1 (dále též „Předsedající“). Valná hromada Společnosti svým usnesením přijala toto --------------------------------------- r o z h o d n u t í o změně obsahu společenské smlouvy: a)Společenská smlouva Společnosti se mění tak, že v článku prvním „Obchodní firma, založení, vznik a právní forma společnosti“ odst. 1. a 2. nově zní takto: ---------------------- 1.
https://www.avient.com/sites/default/files/2025-01/ISCC Certificate Luxembourg%2C France.pdf
Version / Date: 1 (no adjustments) / 30.12.2024 Page 1 of 2 ISCC PLUS Certificate Certificate Number: ISCC-PLUS-Cert-PL214-26100824 Bureau Veritas Polska Sp. z o.o. Version / Date: 1 (no adjustments) / 30.12.2024 Page 2 of 2 Annex I to the certificate: Sustainable materials handled by the certified site (This annex is applicable for all scopes except of Trader, Trader with storage, Warehouse, Logistic centres, MTBE and ETBE) This annex is only valid in connection with the certificate: ISCC-PLUS-Cert-PL214-26100824 issued on 30.12.2024 Input material Output material Add-ons (voluntary)1) Raw material category2) SAI FSA3) FEFAC4) Polypropylene (PP) Plastic Compounds (PP) NO Bio Bio-circular Circular N/A N/A Polyethylene (PE) Plastic Compounds (PE) NO Bio Bio-circular Circular N/A N/A 1) ISCC PLUS add-ons (voluntary application, see www.iscc-system.org for further information): • 202-04: Food Security Standard • 205-02: Consumables • 202-07: Low ILUC-risk feedstock • 205-03: Non GMO for food and feed • 205-01: GHG emission requirements • 205-04: Non GMO for technical markets 2) Bio raw materials complies with the ISCC Principles 1 – 6 for the cultivation and harvesting of sustainable biomass.
https://www.avient.com/sites/default/files/2025-03/65536-Certificate-05MAR2024.pdf
Certification structure: MULTI-SITE Certification Date: 29 SEP 2023 Effective Date: 27 FEB 2025 Expiration Date: 27 SEP 2026 Revision Date: 05 MAR 2025 Dominic Townsend, President Page 1 of 5 Avon Lake Corporate Responsible Care Corporate Support Activities in Sr. Mariana Langiewicza 50, 95- 050 Konstantynow, Poland Avient Corporation - Korachi, Sindh Pakistan Design and Manufacture of Colour and Additive Concentrates, 1-A/1, Sector-20 , 74900 Korachi, Pakistan Avient Corporation Design and Manufacture of colour and additive concentrates, thermoplastic resins and specialty compounds Hohenrhein 1 Lahnstein Rheinland- Pfalz 5612 Germany Avient Corporation Design & Manufacturing of Colour and Additive Concentrates. Ezcabarte calle H Nº3 , 31194 Oricain, Spain Avient Corporation Design and Manufacture of Colorants and Additives for Plastics 700/848 Moo 1,Tambol Phan Thong, Amata City Chonburi Industrial Estate Phan Thong Chonburi 20160, Thailand Via Lainate 26, 20005 Pogliano Milanese, Italy Avient Corporation Manufacture of Masterbatches 329 Tungsten Rd, Strydompark , 2194 Randburg, South Africa PolyOne Polymers India Private Limited Design & Manufacture of Color, Additive Concentrate & Specialty Survey No.344/1-2-3, Rania Works, Sakarda Bhadarwa Road Rania Gujarat 391780 India Avient Corporation Design and Manufacture of Color and Additive Concentrates, Thermoplastic Resins and Specialty Compounds 2nd Industrial City, Al-Kharj Road , 11432 Riyadh, Saudi Arabia Crta.
https://www.avient.com/sites/default/files/resources/Polyone%2520AR.pdf
POLYONE CORPORATION 1 ITEM 1. Tianjin, China 1. Committees: 1, 2 COMMITTEES 1.
https://www.avient.com/sites/default/files/2022-08/Avient CDP_Climate_Change_Questionnaire_2022.pdf
Identifier Risk 1 Where in the value chain does the risk driver occur? Row 1 Has there been a structural change? Purchased feedstock Percentage of Scope 3, Category 1 tCO2e from purchased feedstock Explain calculation methodology Carbon black 1 Purchased carbon black data was obtained in weight.
https://www.avient.com/sites/default/files/2024-03/AVNT February IR Presentation_w_Non-GAAP Recs_v2.pdf
Pro Forma Financial Information The Company acquired Avient Protective Materials (“Dyneema”) on September 1, 2022 (the “Acquisition Date”) and sold the Distribution segment on November 1, 2022. To provide comparable results, the company references “pro forma” financial metrics, which include the business results of Avient Protective Materials for periods prior to the Acquisition Date, as if the transaction occurred on January 1, 2021 and reflect Distribution as a discontinued operation. A reconciliation of these measures to their most directly comparable GAAP measures is provided in the tables below. 2023 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income (loss) from continuing operations attributable to Avient shareholders $ 27.8 $ 0.30 $ (17.0) $ (0.19) Special items, after tax (Attachment 3) 5.4 0.06 38.3 0.42 Amortization expense, after-tax 15.0 0.16 14.6 0.16 Adjusted net income / EPS $ 48.2 $ 0.52 $ 35.9 $ 0.39 (1) Per share amounts may not recalculate from figures presented herein due to rounding 2023 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 75.8 $ 0.83 $ 82.8 $ 0.90 Special items, after tax (Attachment 3) 79.3 0.86 116.2 1.26 Amortization expense, after-tax 61.5 0.67 49.0 0.53 Adjusted net income / EPS $ 216.6 $ 2.36 $ 248.0 $ 2.69 (1) Per share amounts may not recalculate from figures presented herein due to rounding 1 Reconciliation to EBITDA and Pro Forma Adjusted EBITDA 2023 2022 2023 2022 Sales - GAAP $ 719.0 $ 790.4 $ 3,142.8 $ 3,396.9 Pro forma APM adjustments — — — 256.1 Pro forma adjusted sales $ 719.0 $ 790.4 $ 3,142.8 $ 3,653.0 Net income (loss) from continuing operations – GAAP $ 27.6 $ (16.6) $ 76.3 $ 83.1 Income tax (benefit) expense (7.0) (60.8) 11.0 (19.3) Interest expense 26.8 49.4 115.3 119.8 Depreciation and amortization from continuing operations 44.2 48.6 188.8 162.5 EBITDA from continuing operations $ 91.6 $ 20.6 $ 391.4 $ 346.1 Special items, before tax 22.4 104.3 114.6 194.0 Interest expense included in special items (0.1) (16.0) (2.3) (26.0) Depreciation and amortization included in special items — (1.5) (1.9) (5.5) Adjusted EBITDA $ 113.9 $ 107.4 $ 501.8 $ 508.6 APM pro forma adjustments - 8 months 2022* — — — 83.1 Pro forma adjusted EBITDA $ 113.9 $ 107.4 $ 501.8 $ 591.7 Pro forma adjusted EBITDA as a percent of sales 15.8 % 13.6 % 16.0 % 16.2 % * Pro forma adjustment for January - August 2022 APM results (period before Avient ownership).