https://www.avient.com/sites/default/files/2025-07/Avient Announces Second Quarter 2025 Results.pdf
Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future; the effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks; disruptions or inefficiencies in our supply chain, logistics, or operations; changes in laws and regulations in jurisdictions where we conduct business, including with respect to plastics and climate change; fluctuations in raw material prices, quality and supply, and in energy prices and supply; demand for our products and services; production outages or material costs associated with scheduled or unscheduled maintenance programs; unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters; our ability to pay regular quarterly cash dividends and the amounts and timing of any future dividends; information systems failures and cyberattacks; our ability to service our indebtedness and restrictions on our current and future operations due to our indebtedness; amounts for cash and non-cash charges related to restructuring plans that may differ from original estimates, including because of timing changes associated with the underlying actions; and other factors affecting our business beyond our control, including without limitation, changes in the general economy, changes in interest rates, changes in the rate of inflation, geopolitical conflicts, tariffs and any recessionary conditions.
Three Months Ended June 30, 2025 2024 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income attributable to Avient common shareholders $ 52.6 $ 0.57 $ 33.6 $ 0.36 Special items, after-tax (Attachment 3) 5.7 0.07 21.8 0.24 Amortization expense, after-tax 15.2 0.16 14.8 0.16 Adjusted net income / EPS $ 73.5 $ 0.80 $ 70.2 $ 0.76 (1) Per share amounts may not recalculate from figures presented herein due to rounding Six Months Ended June 30, 2025 2024 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income attributable to Avient common shareholders $ 32.4 $ 0.35 $ 83.0 $ 0.90 Special items, after-tax (Attachment 3) 81.4 0.89 27.3 0.30 Amortization expense, after-tax 29.7 0.32 29.7 0.32 Adjusted net income / EPS $ 143.5 $ 1.56 $ 140.0 $ 1.52 (1) Per share amounts may not recalculate from figures presented herein due to rounding 7 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended June 30, Six Months Ended June 30, 2025 2024 2025 2024 Sales $ 866.5 $ 849.7 $ 1,693.1 $ 1,678.7 Cost of sales 588.6 592.1 1,152.0 1,142.9 Gross margin 277.9 257.6 541.1 535.8 Selling and administrative expense 181.8 185.1 444.3 369.3 Operating income 96.1 72.5 96.8 166.5 Interest expense, net (24.7) (26.6) (51.6) (53.2) Other expense, net (0.5) (0.9) (0.9) (1.8) Income before income taxes 70.9 45.0 44.3 111.5 Income tax expense (17.4) (11.2) (10.7) (28.0) Net income $ 53.5 $ 33.8 $ 33.6 $ 83.5 Net income attributable to noncontrolling interests (0.9) (0.2) (1.2) (0.5) Net income attributable to Avient common shareholders $ 52.6 $ 33.6 $ 32.4 $ 83.0 Earnings per share attributable to Avient common shareholders - Basic: $ 0.57 $ 0.37 $ 0.35 $ 0.91 Earnings per share attributable to Avient common shareholders - Diluted: $ 0.57 $ 0.36 $ 0.35 $ 0.90 Cash dividends declared per share of common stock $ 0.2700 $ 0.2575 $ 0.5400 $ 0.5150 Weighted-average shares used to compute earnings per common share: Basic 91.5 91.3 91.5 91.3 Diluted 91.8 92.2 91.8 92.0 8 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended June 30, Six Months Ended June 30, 2025 2024 2025 2024 Cost of sales: Restructuring costs, including accelerated depreciation $ (2.6) $ 0.2 $ (6.7) $ 3.8 Environmental remediation costs (1.8) (21.8) (6.7) (25.8) Reimbursement of previously incurred environmental costs 0.6 — 1.9 — Impact on cost of sales (3.8) (21.6) (11.5) (22.0) Selling and administrative expense: Restructuring and employee separation costs (2.7) (2.8) (7.8) (3.5) Legal and other (0.5) (2.3) (0.9) (5.8) Cloud-based enterprise resource planning system impairment — — (86.3) — Acquisition related costs — (0.5) — (2.1) Impact on selling and administrative expense (3.2) (5.6) (95.0) (11.4) Impact on operating income (7.0) (27.2) (106.5) (33.4) Interest expense, net - financing costs (0.3) (1.0) (2.0) (1.0) Other income, net — 0.1 — 0.1 Impact on income before income taxes (7.3) (28.1) (108.5) (34.3) Income tax benefit on special items 1.6 7.0 27.1 8.4 Tax adjustments(2) — (0.7) — (1.4) Impact of special items on net income $ (5.7) $ (21.8) $ (81.4) $ (27.3) Diluted earnings per common share impact $ (0.07) $ (0.24) $ (0.89) $ (0.30) Weighted average shares used to compute adjusted earnings per share: Diluted 91.8 92.2 91.8 92.0 (1) 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 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 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. (2) Tax adjustments include the net tax impact from non-recurring income tax items and certain adjustments to uncertain tax position reserves and valuation allowances. 9 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) June 30, 2025 December 31, 2024 ASSETS Current assets: Cash and cash equivalents $ 474.5 $ 544.5 Accounts receivable, net 523.4 399.5 Inventories, net 387.5 346.8 Other current assets 109.0 131.3 Total current assets 1,494.4 1,422.1 Property, net 986.1 955.3 Goodwill 1,754.6 1,659.7 Intangible assets, net 1,529.3 1,450.4 Other non-current assets 368.9 323.6 Total assets $ 6,133.3 $ 5,811.1 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 0.5 $ 7.7 Accounts payable 439.4 417.4 Accrued expenses and other current liabilities 297.4 331.0 Total current liabilities 737.3 756.1 Non-current liabilities: Long-term debt 2,020.0 2,059.3 Deferred income taxes 306.9 260.4 Other non-current liabilities 695.1 405.7 Total non-current liabilities 3,022.0 2,725.4 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,358.3 2,313.8 Noncontrolling interest 15.7 15.8 Total equity 2,374.0 2,329.6 Total liabilities and equity $ 6,133.3 $ 5,811.1 10 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Six Months Ended June 30, 2025 2024 Operating activities Net income $ 33.6 $ 83.5 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 91.9 89.2 Cloud-based enterprise resource planning system impairment 71.6 — Share-based compensation expense 4.6 9.0 Changes in assets and liabilities: Increase in accounts receivable (102.9) (97.0) Increase in inventories (20.8) (27.3) Increase in accounts payable 1.4 11.9 Environmental insurance recovery 34.0 — (Decrease) increase in incentive accruals (40.6) 5.1 Accrued expenses and other assets and liabilities, net (11.1) (11.3) Net cash provided by operating activities 61.7 63.1 Investing activities Capital expenditures (39.5) (55.8) Proceeds from plant closures — 3.4 Other investing activities — (2.1) Net cash used by investing activities (39.5) (54.5) Financing activities Payments on long-term borrowings (50.2) (4.5) Cash dividends paid (49.4) (47.0) Other financing activities (6.8) (3.3) Net cash used by financing activities (106.4) (54.8) Effect of exchange rate changes on cash 14.2 (10.2) Decrease in cash and cash equivalents (70.0) (56.4) Cash and cash equivalents at beginning of year 544.5 545.8 Cash and cash equivalents at end of period $ 474.5 $ 489.4 11 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income and earnings before interest, taxes, depreciation and amortization (EBITDA) at the segment level does not include: special items as defined in Attachment 3; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker.
https://www.avient.com/sites/default/files/2023-08/QRG for suppliers on CSP order management%5B87%5D.pdf
For more information, see Create Custom Views section in this guide. 3 POs can have the following statuses: Status Description Buyer Hold The PO is approved but pending buyer review Cancelled The PO is cancelled and does not need to be fulfilled Closed The issued PO was received and then closed, either manually or automatically within Coupa Currency Hold The PO is on hold due to a currency exchange rate issue Issued The PO was approved and sent to you (the supplier) Soft Closed The PO is closed but can be reopened.
https://www.avient.com/sites/default/files/2023-11/2023 Syncure Wire and Cable Product Selection Guide_SPANISH.pdf
CARACTERÍSTICAS • Curación a temperatura ambiente • Pirorresistencia • Resistente al calor, el aceite, la fluencia lenta y la abrasión • Propiedades de baja temperatura • Temperature rating por arriba de 125°C • Baja inversión de capital • Alta velocidad de extrusión • Incluidos en boletines de UL/CSA www.avient.com Copyright © 2023, Avient Corporation.
https://www.avient.com/sites/default/files/2025-05/AVNT May Investor Presentation_w_non-GAAP_0.pdf
Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: • disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future; • the effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks; • disruptions or inefficiencies in our supply chain, logistics, or operations; • changes in laws and regulations in jurisdictions where we conduct business, including with respect to plastics and climate change; • fluctuations in raw material prices, quality and supply, and in energy prices and supply; • demand for our products and services; • production outages or material costs associated with scheduled or unscheduled maintenance programs; • unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters; • our ability to pay regular quarterly cash dividends and the amounts and timing of any future dividends; • information systems failures and cyberattacks; • our ability to service our indebtedness and restrictions on our current and future operations due to our indebtedness; • amounts for cash and non-cash charges related to restructuring plans that may differ from original estimates, including because of timing changes associated with the underlying actions; • other factors affecting our business beyond our control, including without limitation, changes in the general economy, changes in interest rates, changes in the rate of inflation, geopolitical conflicts, tariffs, and any recessionary conditions; and • other factors described in our Annual Report on Form 10-K under Item 1A, “Risk Factors.”
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Hong Kong %28English%29.pdf
Late payments will bear interest at the greater of: (i) 1.5% per month or (ii) the maximum amount allowed by law under (a) Money Lenders Ordinance (Cap. 163) or (b) interest rate applicable to judgment debts, such interest to accrue on a daily basis from the date when payment becomes due until the date of actual payment.
Buyer shall be obliged to accept the Products and pay the rate specified in the order confirmation for the quantity of Products delivered by Seller.
https://www.avient.com/sites/default/files/2024-03/Terms and Conditions of Sale for Luxembourg.pdf
Late payments will bear interest at the legal interest rate under the applicable law to these Terms.
Buyer shall be obliged to accept the Products and pay the rate specified in the order confirmation for the quantity of Products delivered by Seller. 9.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for India %28English%29.pdf
Late payments will bear interest at the rate of 1.50% per month of delay.
Buyer shall be obliged to accept the Products and pay the rate specified in the order confirmation for the quantity of Products delivered by Seller.
https://www.avient.com/sites/default/files/2025-05/AVNT Q1 2025 Webcast Slides_w_non-GAAP.pdf
Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: • disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future; • the effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks; • disruptions or inefficiencies in our supply chain, logistics, or operations; • changes in laws and regulations in jurisdictions where we conduct business, including with respect to plastics and climate change; • fluctuations in raw material prices, quality and supply, and in energy prices and supply; • demand for our products and services; • production outages or material costs associated with scheduled or unscheduled maintenance programs; • unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters; • our ability to pay regular quarterly cash dividends and the amounts and timing of any future dividends; • information systems failures and cyberattacks; • our ability to service our indebtedness and restrictions on our current and future operations due to our indebtedness; • amounts for cash and non-cash charges related to restructuring plans that may differ from original estimates, including because of timing changes associated with the underlying actions; • other factors affecting our business beyond our control, including without limitation, changes in the general economy, changes in interest rates, changes in the rate of inflation, geopolitical conflicts, tariffs, and any recessionary conditions; and • other factors described in our Annual Report on Form 10-K under Item 1A, “Risk Factors.”
https://www.avient.com/sites/default/files/2025-05/AVNT Q1 2025 webcast slides_v17.pdf
Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: • disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future; • the effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks; • disruptions or inefficiencies in our supply chain, logistics, or operations; • changes in laws and regulations in jurisdictions where we conduct business, including with respect to plastics and climate change; • fluctuations in raw material prices, quality and supply, and in energy prices and supply; • demand for our products and services; • production outages or material costs associated with scheduled or unscheduled maintenance programs; • unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters; • our ability to pay regular quarterly cash dividends and the amounts and timing of any future dividends; • information systems failures and cyberattacks; • our ability to service our indebtedness and restrictions on our current and future operations due to our indebtedness; • amounts for cash and non-cash charges related to restructuring plans that may differ from original estimates, including because of timing changes associated with the underlying actions; • other factors affecting our business beyond our control, including without limitation, changes in the general economy, changes in interest rates, changes in the rate of inflation, geopolitical conflicts, tariffs, and any recessionary conditions; and • other factors described in our Annual Report on Form 10-K under Item 1A, “Risk Factors.”
https://www.avient.com/sites/default/files/2021-11/avient-design-ergonomic-design-guide.pdf
This focus on the user should, at a minimum, include age range and ratios, gender ratio, and specific physical, cognitive and sensory limitations (particularly for medical or pharmaceutical devices).