https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Austria.pdf
If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within seven (7) business days after the date of invoice.
Any times or dates for delivery communicated by Seller (including those contained in Seller’s order confirmation) are estimates only and are not terms of the sale.
Unless Seller and Buyer have expressly agreed to a firm delivery date term in a single writing signed by both parties, delay in delivery of any Products shall not relieve Buyer of its obligation to accept delivery thereof.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Peru.pdf
If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within seven (7) business days after the date of invoice.
Any times or dates for delivery communicated by Seller (including those contained in Seller’s order confirmation) are estimates only and are not terms of the sale.
Unless Seller and Buyer have expressly agreed to a firm delivery date term in a single writing signed by both parties, delay in delivery of any Products shall not relieve Buyer of its obligation to accept delivery thereof.
https://www.avient.com/sites/default/files/2024-11/Terms and Conditions of Sale for Canada.pdf
If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within seven (7) business days after the date of invoice.
Any times or dates for delivery communicated by Seller (including those contained in Seller’s order confirmation) are estimates only and are not terms of the sale.
Unless Seller and Buyer have expressly agreed to a firm delivery date term in writing signed by both parties, delay in delivery of any Products shall not relieve Buyer of its obligation to accept delivery thereof.
https://www.avient.com/sites/default/files/resources/PolyOne%25202014%2520Annual%2520Report.pdf
Newlin: Executive Chairman, May 2014 to date.
Goff Director Date: February 13, 2015 /S/ GORDON D.
Harnett Director Date: February 13, 2015 /S/ SANDRA BEACH LIN Sandra Beach Lin Director Date: February 13, 2015 /S/ RICHARD A.
https://www.avient.com/sites/default/files/2023-10/31307-Certificate-20SEP2023.pdf
ISO 9001:2015 The Quality Management System is applicable to: Certificate No: 31307 Certification Date: 12 October 1995 Effective Date: 20 September 2023 Expiration Date: 07 October 2025 Revision Date: 20 September 2023 Dominic Townsend, President MANUFACTURE AND SUPPLY OF PLASTIC COMPOUNDS, COLOR AND PERFORMANCE ADDITIVES, ENGINEERED THERMOPLASTICS, VINYL RESINS, CUSTOM MIXED PLASTIC MATERIALS, CUSTOM AND COMMODITY COLORANTS FOR PLASTICS, POLYURETHANE SYSTEMS, AND PLASTICIZERS WITH DESIGN AND SAMPLING SUPPORT AT SUWANEE, GA, AND PURCHASING, CUSTOMER SERVICE, LOGISTICS, QUALITY, DESIGN AND SAMPLING SUPPORT AT AVIENT CORPORATE HEADQUARTERS AT AVON LAKE, OH, AND DISTRIBUTION OF RESINS This certificate may be found on the ABS QE Website (www.abs-qe.com).
https://www.avient.com/sites/default/files/2021-01/avient-finland-oy-trade-register-extract-eng-dec-1-2020.pdf
+358 (0)29 509 5000 registry@prh.fi Page: 1 (2) Business ID: 2046676-4 Date and time of creating the document: 01.12.2020 08:37:55 TRANSLATION OF THE EXTRACT FROM THE TRADE REGISTER, ELECTRONIC 01.12.2020 08:37:54 the details in the register Identifiers Name Avient Finland Oy Business ID 2046676-4 Entered in the register 31.03.2007 Company type Limited company Contact details: Postal address Äyritie 8 E 01510 Vantaa Street address Äyritie 8 E 01510 Vantaa Email tina.ahlquist@clariant.com Telephone 0106808500 Fax 0106808509 Name details Name Avient Finland Oy Auxiliary company name Drycolor Registered office Vantaa Share capital Share capital 169.000,00 € Number of shares 1 000 pcs Nominal value of a share 169,00 € Financial period Financial period 01.01 - 31.12 Financial statements The last financial statements submitted 01.01.2019 - 31.12.2019 Representation Page: 2 (2) Business ID: 2046676-4 Statutory representation: Under the law, the Board of Directors represents the company.
Representation based on position: By the Chair of the Board and the Managing Director, each on their own, and by any two Board members jointly Persons role surname, first name(s) / company name date of birth / identity code citizenship Chair of the Board of Directors Merklein, Norbert 03.05.1964 Citizen of Germany Member of the Board of Directors Norén, Jenny Eva Kristina 18.06.1975 Citizen of Sweden Member of the Board of Directors Smeds, Jan-Håkan 22.03.1961 Citizen of Finland Member of the Board of Directors Vetter, Alexander Helmut 04.07.1968 Citizen of Germany Managing Director Norén, Jenny Eva Kristina 18.06.1975 Citizen of Sweden Auditor PricewaterhouseCoopers Oy 0486406-8 Auditor with principal responsibility Grönroos, Maria Alice 19.02.1967 Citizen of Finland Additional information No details about beneficial owners have been registered for the company Name history Avient Finland Oy 01.12.2020 - Clariant Plastics & Coatings (Finland) Oy 04.01.2016 - 01.12.2020 Clariant Masterbatches (Finland) Oy 31.03.2007 - 04.01.2016 Source of information: Finnish Patent and Registration Office
https://www.avient.com/sites/default/files/resources/PolyOne%25202015%2520Annual%2520Report.pdf
Newlin: Executive Chairman, May 2014 to date.
Goff Director Date: February 12, 2016 /S/ WILLIAM R.
Jellison Director Date: February 12, 2016 /S/ SANDRA BEACH LIN Sandra Beach Lin Director Date: February 12, 2016 /S/ RICHARD A.
https://www.avient.com/sites/default/files/resources/PolyOne%25202016%2520Annual%2520Report%2520Web.pdf
GOFF Director Date: February 16, 2017 Gregory J.
PREETE Director Date: February 16, 2017 Kerry J.
WALTERS Director Date: February 16, 2017 Farah M.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for France.pdf
Unless otherwise agreed, prices are net, excluding transport and taxes, on the basis of the rates communicated to Buyer on the date the order is placed. 4.
If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within ten (10) business days after the date of invoice.
Any times or dates for delivery communicated by Seller (including those contained in Seller’s order confirmation) are estimates only and are not terms of the sale.
https://www.avient.com/sites/default/files/2021-07/avnt-q2-2021-earnings-release.pdf
Eastern Time on July 30, 2021. 3 *Pro Forma The company acquired the Clariant Masterbatch business (“CMB”) on July 1, 2020 (the “Acquisition Date”).
Three Months Ended June 30, 2021 2020 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results $ 89.8 $ 14.2 $ 104.0 $ 31.3 $ 2.4 $ 33.7 Income tax expense - GAAP (20.4) — (20.4) (7.9) — (7.9) Income tax impact of special items (Attachment 3) — (3.4) (3.4) — (0.7) (0.7) Tax adjustments (Attachment 3) — 0.9 0.9 — 0.9 0.9 Income tax (expense) benefit $ (20.4) $ (2.5) $ (22.9) $ (7.9) $ 0.2 $ (7.7) Effective Tax Rate(1) 22.7 % 22.0 % 25.1 % 22.5 % (1) Rates may not recalculate from figures presented herein due to rounding 13 Six Months Ended June 30, 2021 2020 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results $ 192.4 $ 16.6 $ 209.0 $ 76.3 $ 12.0 $ 88.3 Income tax expense - GAAP (43.3) — (43.3) (19.8) — (19.8) Income tax impact of special items (Attachment 3) — (4.3) (4.3) — (2.7) (2.7) Tax adjustments (Attachment 3) — 2.0 2.0 — 1.9 1.9 Income tax (expense) benefit $ (43.3) $ (2.3) $ (45.6) $ (19.8) $ (0.8) $ (20.6) Effective Tax Rate(1) 22.5 % 21.8 % 25.9 % 23.3 % (1) Rates may not recalculate from figures presented herein due to rounding The following pro forma adjustments are referenced by management to provide comparable business performance by incorporating the Clariant Masterbatch business in periods prior to the acquisition date (July 1, 2020).
Reconciliation of Pro Forma Adjusted Earnings per Share: Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Year Ended December 31, 2020 Net income from continuing operations attributable to Avient shareholders $ 23.0 $ 56.1 $ 132.0 Special items, after tax 2.6 11.2 24.8 Adjusted net income from continuing operations excluding special items 25.6 67.3 156.8 Clariant MB pro forma adjustments to net income from continuing operations(2) 12.9 20.7 20.7 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 38.5 $ 88.0 $ 177.5 Weighted average diluted shares 91.8 89.4 90.6 Pro forma impact to diluted shares from January 2020 equity offering(2) — 2.9 1.5 Pro forma weighted average diluted shares 91.8 92.3 92.1 Adjusted EPS - excluding special items pro forma for Clariant MB acquisition $ 0.42 $ 0.95 $ 1.93 (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition 14 Three Months Ended June 30, 2020 Reconciliation of Pro Forma Adjusted Earnings per Share Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(2) Pro Forma Adjusted Avient Sales $ 609.1 $ — $ 609.1 $ 261.1 $ 870.2 Operating income $ 38.0 $ 9.0 $ 47.0 $ 22.0 $ 69.0 Interest expense, net (16.2) — (16.2) (5.3) (21.5) Other income, net 9.5 (6.6) 2.9 — 2.9 Income taxes (7.9) 0.2 (7.7) (3.8) (11.5) Net income attributable to noncontrolling interests (0.4) — (0.4) — (0.4) Net income from continuing operations attributable to Avient shareholders $ 23.0 $ 2.6 $ 25.6 $ 12.9 $ 38.5 Weighted average diluted shares 91.8 Pro forma adjusted EPS $ 0.42 (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition Six Months Ended June 30, 2020 Reconciliation of Pro Forma Adjusted Earnings per Share: Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(2) Pro Forma Adjusted Avient Sales $ 1,320.6 $ — $ 1,320.6 $ 540.5 $ 1,861.1 Operating income $ 90.8 $ 18.7 $ 109.5 $ 45.0 $ 154.5 Interest expense, net (25.6) — (25.6) (18.1) (43.7) Other income, net 11.1 (6.7) 4.4 — 4.4 Income taxes (19.8) (0.8) (20.6) (6.2) (26.8) Net income attributable to noncontrolling interests (0.4) — (0.4) — (0.4) Net income from continuing operations attributable to Avient shareholders $ 56.1 $ 11.2 $ 67.3 $ 20.7 $ 88.0 Weighted average diluted shares 89.4 Impact to diluted shares from January 2020 equity offering 2.9 Pro forma weighted average diluted shares 92.3 Pro forma adjusted EPS $ 0.95 (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition 15 Reconciliation of EBITDA by Segment Three Months Ended June 30, Six Months Ended June 30 2021 2020 2021 2020 Operating income: Color, Additives and Inks $ 86.3 $ 32.3 $ 175.1 $ 72.8 Specialty Engineered Materials 37.3 17.0 71.5 39.3 Distribution 23.7 14.6 47.7 34.0 Corporate and eliminations (39.2) (25.9) (65.8) (55.3) Operating income $ 108.1 $ 38.0 $ 228.5 $ 90.8 Items below OI in Corporate: Other income, net $ 1.2 $ 9.5 $ 2.7 $ 11.1 Depreciation & amortization: Color, Additives and Inks $ 25.3 $ 10.6 $ 52.6 $ 21.6 Specialty Engineered Materials 8.1 7.6 15.9 15.1 Distribution 0.2 0.1 0.4 0.2 Corporate and eliminations 0.2 2.6 2.0 3.9 Depreciation & Amortization $ 33.8 $ 20.9 $ 70.9 $ 40.8 EBITDA: Color, Additives and Inks $ 111.6 $ 42.9 $ 227.7 $ 94.4 Specialty Engineered Materials 45.4 24.6 87.4 54.4 Distribution 23.9 14.7 48.1 34.2 Corporate and eliminations (39.0) (23.3) (63.8) (51.4) EBITDA $ 143.1 $ 68.4 $ 302.1 $ 142.7 EBITDA as a % of Sales: Color, Additives and Inks 17.9 % 18.9 % 18.5 % 19.5 % Specialty Engineered Materials 18.9 % 15.5 % 19.1 % 15.8 % Distribution 5.9 % 6.2 % 6.3 % 6.5 % 16 Reconciliation of Pro Forma EBITDA - Color, Additives and Inks Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Sales: Color, Additives and Inks $ 624.4 $ 226.8 $ 1,233.7 $ 483.3 Clariant MB pro forma adjustments(2) — 261.1 — 540.5 Pro forma sales $ 624.4 $ 487.9 $ 1,233.7 $ 1,023.8 Operating income: Color, Additives and Inks $ 86.3 $ 32.3 $ 175.1 $ 72.8 Clariant MB pro forma adjustments(2) — 22.0 — 45.0 Pro forma operating income $ 86.3 $ 54.3 $ 175.1 $ 117.8 Depreciation & amortization: Color, Additives and Inks $ 25.3 $ 10.6 $ 52.6 $ 21.6 Clariant MB pro forma adjustments(2) — 15.0 — 30.1 Pro forma depreciation & amortization $ 25.3 $ 25.6 $ 52.6 $ 51.7 Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA): Color, Additives and Inks $ 111.6 $ 42.9 $ 227.7 $ 94.4 Clariant MB pro forma adjustments(2) — 37.0 — 75.1 Pro forma EBITDA $ 111.6 $ 79.9 $ 227.7 $ 169.5 Pro forma EBITDA as a % of Sales 17.9 % 16.4 % 18.5 % 16.6 % (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition Three Months Ended June 30, Six Months Ended June 30, Reconciliation to Pro Forma Adjusted EBITDA: 2021 2020 2021 2020 Net income from continuing operations – GAAP $ 69.4 $ 23.4 $ 149.1 $ 56.5 Income tax expense 20.4 7.9 43.3 19.8 Interest expense 19.5 16.2 38.8 25.6 Depreciation and amortization from continuing operations 33.8 20.9 70.9 40.8 EBITDA $ 143.1 $ 68.4 $ 302.1 $ 142.7 Special items, before tax 14.2 2.4 16.6 12.0 Interest expense included in special items — (0.5) — (0.5) Depreciation and amortization included in special items 1.4 (1.2) 0.8 (1.2) Adjusted EBITDA $ 158.7 $ 69.1 $ 319.5 $ 153.0 Clariant MB pro forma adjustments(2) — 37.0 — 75.1 Pro forma adjusted EBITDA $ 158.7 $ 106.1 $ 319.5 $ 228.1 (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition