https://www.avient.com/sites/default/files/2023-01/Revolve Tripod Case Study.pdf
With a rolled storage size of just 7" x 6" (18 x 15 cm), the Revolve packs up at one-third of the size of traditional tripod designs.
https://www.avient.com/sites/default/files/resources/Terms_and_Conditions_regarding_Resale_of_PolyOne_Products.pdf
Buyer will not remove or alter any Trademarks, numbers or other means of identification on Products or the Product packaging. 7.
https://www.avient.com/sites/default/files/2025-03/ISO 13485 2025.pdf
EN ISO 13485:2016 H61173 01.03. 2025 29.02. 2028 Avient Colorants Sweden AB Järnyxegatan 7 Box 9053 200 39 Malmö Sweden Design and manufacture of colour and additive concentrates and specialty compounds for the Healthcare and Medical device market.
https://www.avient.com/sites/default/files/2024-09/Terms and Conditions of Sale for Poland.pdf
Sprzedający oparł wszelkie zalecenia dla Kupującego na informacjach, które Sprzedający uważa no warranty as to any results Buyer might obtain in Buyer’s use(s) for the Product.
If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within seven (7) business days after the date of invoice.
Następnie Kupujący automatycznie zatwierdzi fakturę. 7.
https://www.avient.com/sites/default/files/2021-03/avient-antitrust-2021-update-neth-a4.pdf
Avient Wereldwijd Beleid inzake Antitrust Bijgewerkt: Februari 2021 Inhoudsopgave Overzicht van het Beleid 1 Een Overzicht van de Amerikaanse Antitrustwetgeving 2 Schendingen van Antitrustwetgeving 3 Potentiële gebieden van zorg inzake antitrust 3 Conclusie 6 Melden van mogelijke overtredingen 7 Ethische hotline van Avient 7 Bescherming tegen vergelding 7 Antitrust Checklist 8 Snelle verwijzing: WEL DOEN en NIET DOEN inzake antitrust 10 Handleiding voor naleving Avient is toegewijd aan het bevorderen van eerlijke concurrentie en vrij ondernemerschap op de markt.
Ethische hotline https://www.Avient.com/company/policies-and- governance/ethics-hotline Telefonisch 1-877-228-5410 7 Inhoudsopgave Herzien Antitrustbeleid 2021 mailto:ethics.officer%40avient.com%20?
Niet doen: naar bijeenkomsten met concurrenten gaan (waaronder bijeenkomsten van handelsverenigingen) waar prijzen of een van de voorgaande onderwerpen worden besproken. 7.
https://www.avient.com/sites/default/files/2023-02/turkisk-entity-legal-information-en-tu.pdf
No:8 Esenyurt/İstanbul 4 Taahhüt Edilen Sermaye Miktarı 100.799.000,00 TL 5 Ödenen Sermaye Miktarı 100.799.000,00 TL 6 Yönetim Kurulu Üyeleri • Holger Hans Kronimus (Yönetim Kurulu Başkanı) • Christoph Palm (Yönetim Kurulu Başkan Yardımcısı) • Zaneta Gabriela Potoczny (Yönetim Kurulu Üyesi) 7 Bağımsız Denetçi Ticaret Unvanı: Elit Bağımsız Denetim ve Yeminli Mali Müşavirlik Anonim Şirketi Adresi: Halaskargazi Cad.
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).
Three Months Ended March 31, 2025 2024 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net (loss) income attributable to Avient common shareholders $ (20.2) $ (0.22) $ 49.4 $ 0.54 Special items, after-tax (Attachment 3) 75.7 0.82 5.5 0.06 Amortization expense, after-tax 14.5 0.16 14.9 0.16 Adjusted net income / EPS $ 70.0 $ 0.76 $ 69.8 $ 0.76 (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 March 31, 2025 2024 Sales $ 826.6 $ 829.0 Cost of sales 563.4 550.8 Gross margin 263.2 278.2 Selling and administrative expense 262.5 184.2 Operating income 0.7 94.0 Interest expense, net (26.9) (26.6) Other expense, net (0.4) (0.9) (Loss) income before income taxes (26.6) 66.5 Income tax benefit (expense) 6.7 (16.8) Net (loss) income $ (19.9) $ 49.7 Net income attributable to noncontrolling interests (0.3) (0.3) Net (loss) income attributable to Avient common shareholders $ (20.2) $ 49.4 (Loss) earnings per share attributable to Avient common shareholders - Basic: $ (0.22) $ 0.54 (Loss) earnings per share attributable to Avient common shareholders - Diluted: $ (0.22) $ 0.54 Cash dividends declared per share of common stock $ 0.2700 $ 0.2575 Weighted-average shares used to compute (loss) earnings per common share: Basic 91.5 91.2 Diluted 91.5 92.0 8 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended March 31, 2025 2024 Cost of sales: Restructuring costs, including accelerated depreciation $ (4.1) $ 3.6 Environmental remediation costs (4.9) (4.0) Reimbursement of previously incurred environmental costs 1.3 — Impact on cost of sales (7.7) (0.4) Selling and administrative expense: Restructuring and employee separation costs (5.1) (0.7) Legal and other (0.4) (3.5) Cloud-based enterprise resource planning system impairment (86.3) — Acquisition related costs — (1.6) Impact on selling and administrative expense (91.8) (5.8) Impact on operating income (99.5) (6.2) Interest expense, net - financing costs (1.7) — Impact on (loss) income before income taxes (101.2) (6.2) Income tax benefit on special items 25.5 1.4 Tax adjustments(2) — (0.7) Impact of special items on net (loss) income $ (75.7) $ (5.5) Diluted (loss) earnings per common share impact $ (0.82) $ (0.06) Weighted average shares used to compute adjusted earnings per share: Diluted 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) March 31, 2025 December 31, 2024 ASSETS Current assets: Cash and cash equivalents $ 456.0 $ 544.5 Accounts receivable, net 489.6 399.5 Inventories, net 372.8 346.8 Other current assets 111.9 131.3 Total current assets 1,430.3 1,422.1 Property, net 951.8 955.3 Goodwill 1,684.0 1,659.7 Intangible assets, net 1,464.5 1,450.4 Other non-current assets 280.6 323.6 Total assets $ 5,811.2 $ 5,811.1 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 7.8 $ 7.7 Accounts payable 422.2 417.4 Accrued expenses and other current liabilities 268.2 331.0 Total current liabilities 698.2 756.1 Non-current liabilities: Long-term debt 2,061.3 2,059.3 Deferred income taxes 268.0 260.4 Other non-current liabilities 469.3 405.7 Total non-current liabilities 2,798.6 2,725.4 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,298.3 2,313.8 Noncontrolling interest 16.1 15.8 Total equity 2,314.4 2,329.6 Total liabilities and equity $ 5,811.2 $ 5,811.1 10 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Three Months Ended March 31, 2025 2024 Operating activities Net (loss) income $ (19.9) $ 49.7 Adjustments to reconcile net (loss) income to net cash used by operating activities: Depreciation and amortization 45.3 44.3 Cloud-based enterprise resource planning system impairment 71.6 — Share-based compensation expense 2.4 3.3 Changes in assets and liabilities: Increase in accounts receivable (83.7) (81.9) Increase in inventories (20.3) (12.3) (Decrease) increase in accounts payable (1.0) 1.7 Environmental insurance recovery 34.0 — Decrease in incentive accruals (53.1) (16.8) Accrued expenses and other assets and liabilities, net (26.4) (30.8) Net cash used by operating activities (51.1) (42.8) Investing activities Capital expenditures (12.5) (24.4) Proceeds from plant closures — 2.0 Other investing activities — (2.1) Net cash used by investing activities (12.5) (24.5) Financing activities Payments on long-term borrowings — (2.7) Cash dividends paid (24.7) (23.5) Other financing activities (3.6) (1.9) Net cash used by financing activities (28.3) (28.1) Effect of exchange rate changes on cash 3.4 (6.1) Decrease in cash and cash equivalents (88.5) (101.5) Cash and cash equivalents at beginning of year 544.5 545.8 Cash and cash equivalents at end of period $ 456.0 $ 444.3 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.
Three Months Ended March 31, 2025 2024 Sales: Color, Additives and Inks $ 519.7 $ 515.3 Specialty Engineered Materials 308.4 314.4 Corporate (1.5) (0.7) Sales $ 826.6 $ 829.0 Gross margin: Color, Additives and Inks $ 173.1 $ 171.2 Specialty Engineered Materials 97.8 107.0 Corporate (7.7) — Gross margin $ 263.2 $ 278.2 Selling and administrative expense: Color, Additives and Inks $ 94.5 $ 96.4 Specialty Engineered Materials 50.7 53.6 Corporate 117.3 34.2 Selling and administrative expense $ 262.5 $ 184.2 Operating income: Color, Additives and Inks $ 78.6 $ 74.8 Specialty Engineered Materials 47.1 53.4 Corporate (125.0) (34.2) Operating income $ 0.7 $ 94.0 Depreciation & amortization: Color, Additives and Inks $ 21.7 $ 21.9 Specialty Engineered Materials 21.5 19.6 Corporate 2.1 2.8 Depreciation & amortization $ 45.3 $ 44.3 Earnings before interest, taxes, depreciation and amortization (EBITDA): Color, Additives and Inks $ 100.3 $ 96.7 Specialty Engineered Materials 68.6 73.0 Corporate (122.9) (31.4) Other expense, net (0.4) (0.9) EBITDA $ 45.6 $ 137.4 Special items, before tax 101.2 6.2 Interest expense included in special items (1.7) — Depreciation & amortization included in special items (0.4) (0.5) Adjusted EBITDA $ 144.7 $ 143.1 12 Attachment 7 Avient Corporation Reconciliation of Non-GAAP Financial Measures (Unaudited) (In millions, except per share data) Senior management uses operating income before special items to assess performance and allocate resources because senior management believes that this measure is most useful in understanding current profitability levels and how it may serve as a basis for future performance.
https://www.avient.com/sites/default/files/2024-10/Avient Announces Third Quarter 2024 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; 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; our ability to achieve strategic objectives and successfully integrate acquisitions, including the implementation of a cloud-based enterprise resource planning system, S/4HANA; 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 and any recessionary conditions.
Three Months Ended September 30, 2024 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 38.2 $ 0.41 $ 5.1 $ 0.06 Special items, after-tax (Attachment 3) 6.6 0.07 32.0 0.35 Amortization expense, after-tax 15.0 0.16 15.2 0.16 Adjusted net income / EPS $ 59.8 $ 0.65 $ 52.3 $ 0.57 (1) Per share amounts may not recalculate from figures presented herein due to rounding Nine Months Ended September 30, 2024 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 121.2 $ 1.32 $ 48.0 $ 0.52 Special items, after-tax (Attachment 3) 33.9 0.37 73.9 0.81 Amortization expense, after-tax 44.7 0.49 46.5 0.51 Adjusted net income / EPS $ 199.8 $ 2.17 $ 168.4 $ 1.84 (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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Sales $ 815.2 $ 753.7 $ 2,493.9 $ 2,423.8 Cost of sales 553.8 558.4 1,696.7 1,740.2 Gross margin 261.4 195.3 797.2 683.6 Selling and administrative expense 184.2 161.0 553.5 529.9 Operating income 77.2 34.3 243.7 153.7 Interest expense, net (26.9) (30.3) (80.1) (88.5) Other (expense) income, net (0.3) 1.0 (2.1) 1.5 Income from continuing operations before income taxes 50.0 5.0 161.5 66.7 Income tax (expense) benefit (11.3) 0.1 (39.3) (18.0) Net income from continuing operations 38.7 5.1 122.2 48.7 Loss from discontinued operations, net of income taxes — — — (0.9) Net income $ 38.7 $ 5.1 $ 122.2 $ 47.8 Net income attributable to noncontrolling interests (0.5) — (1.0) (0.7) Net income attributable to Avient common shareholders $ 38.2 $ 5.1 $ 121.2 $ 47.1 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.42 $ 0.06 $ 1.33 $ 0.53 Discontinued operations — — — (0.01) Total $ 0.42 $ 0.06 $ 1.33 $ 0.52 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.41 $ 0.06 $ 1.32 $ 0.52 Discontinued operations — — — (0.01) Total $ 0.41 $ 0.06 $ 1.32 $ 0.51 Cash dividends declared per share of common stock $ 0.2575 $ 0.2475 $ 0.7725 $ 0.7425 Weighted-average shares used to compute earnings per common share: Basic 91.3 91.1 91.3 91.1 Diluted 92.3 91.9 92.0 91.8 8 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Cost of sales: Restructuring costs, including accelerated depreciation $ 1.8 $ (2.1) $ 5.6 $ (9.9) Environmental remediation costs (2.4) (38.1) (28.2) (52.5) Impact on cost of sales (0.6) (40.2) (22.6) (62.4) Selling and administrative expense: Restructuring and employee separation costs (3.1) (2.0) (6.6) (13.8) Legal and other (4.3) 1.7 (10.1) (9.1) Acquisition related costs (0.4) (0.5) (2.5) (4.6) Impact on selling and administrative expense (7.8) (0.8) (19.2) (27.5) Impact on operating income (8.4) (41.0) (41.8) (89.9) Interest expense, net - financing costs (1.3) (2.2) (2.3) (2.2) Other income (loss) — — 0.1 (0.1) Impact on income from continuing operations before income taxes (9.7) (43.2) (44.0) (92.2) Income tax benefit on special items 3.5 10.8 11.9 23.2 Tax adjustments(2) (0.4) 0.4 (1.8) (4.9) Impact of special items on net income from continuing operations $ (6.6) $ (32.0) $ (33.9) $ (73.9) Diluted earnings per common share impact $ (0.07) $ (0.35) $ (0.37) $ (0.81) Weighted average shares used to compute adjusted earnings per share: Diluted 92.3 91.9 92.0 91.8 (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 the divestiture of operating businesses, 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) September 30, 2024 December 31, 2023 ASSETS Current assets: Cash and cash equivalents $ 505.7 $ 545.8 Accounts receivable, net 465.1 399.9 Inventories, net 377.8 347.0 Other current assets 108.8 114.9 Total current assets 1,457.4 1,407.6 Property, net 973.5 1,028.9 Goodwill 1,716.8 1,719.3 Intangible assets, net 1,542.5 1,590.8 Deferred income taxes 133.1 92.3 Other non-current assets 224.0 129.6 Total assets $ 6,047.3 $ 5,968.5 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 7.8 $ 9.5 Accounts payable 425.9 432.3 Accrued expenses and other current liabilities 460.8 331.8 Total current liabilities 894.5 773.6 Non-current liabilities: Long-term debt 2,059.9 2,070.5 Pension and other post-retirement benefits 63.7 67.2 Deferred income taxes 289.1 281.6 Other non-current liabilities 359.9 437.6 Total non-current liabilities 2,772.6 2,856.9 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,363.0 2,319.2 Noncontrolling interest 17.2 18.8 Total equity 2,380.2 2,338.0 Total liabilities and equity $ 6,047.3 $ 5,968.5 10 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Nine Months Ended September 30, 2024 2023 Operating activities Net income $ 122.2 $ 47.8 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 133.1 142.6 Accelerated depreciation 1.2 1.9 Share-based compensation expense 12.5 9.7 Changes in assets and liabilities: Increase in accounts receivable (65.7) (5.7) (Increase) decrease in inventories (30.2) 16.5 Decrease in accounts payable (5.7) (59.1) Taxes paid on gain on sale of business — (104.1) Accrued expenses and other assets and liabilities, net (33.2) (2.5) Net cash provided by operating activities 134.2 47.1 Investing activities Capital expenditures (80.8) (75.0) Net proceeds from divestiture — 7.3 Proceeds from plant closures 3.4 — Other investing activities (2.1) 2.3 Net cash used by investing activities (79.5) (65.4) Financing activities Proceeds from long-term borrowings 650.0 — Payments on long-term borrowings (659.1) (103.8) Cash dividends paid (70.5) (67.6) Debt financing costs (9.6) (2.3) Other financing activities (4.6) (2.3) Net cash used by financing activities (93.8) (176.0) Effect of exchange rate changes on cash (1.0) (7.2) Decrease in cash and cash equivalents (40.1) (201.5) Cash and cash equivalents at beginning of year 545.8 641.1 Cash and cash equivalents at end of period $ 505.7 $ 439.6 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.
Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Sales: Color, Additives and Inks $ 521.5 $ 486.5 $ 1,578.8 $ 1,548.0 Specialty Engineered Materials 294.6 267.9 917.1 878.4 Corporate (0.9) (0.7) (2.0) (2.6) Sales $ 815.2 $ 753.7 $ 2,493.9 $ 2,423.8 Gross margin: Color, Additives and Inks $ 172.8 $ 156.8 $ 528.5 $ 482.9 Specialty Engineered Materials 89.0 78.3 290.7 263.7 Corporate (0.4) (39.8) (22.0) (63.0) Gross margin $ 261.4 $ 195.3 $ 797.2 $ 683.6 Selling and administrative expense: Color, Additives and Inks $ 97.3 $ 92.3 $ 292.1 $ 284.8 Specialty Engineered Materials 52.6 48.0 158.1 150.6 Corporate 34.3 20.7 103.3 94.5 Selling and administrative expense $ 184.2 $ 161.0 $ 553.5 $ 529.9 Operating income: Color, Additives and Inks $ 75.5 $ 64.5 $ 236.4 $ 198.1 Specialty Engineered Materials 36.4 30.3 132.6 113.1 Corporate (34.7) (60.5) (125.3) (157.5) Operating income $ 77.2 $ 34.3 $ 243.7 $ 153.7 Depreciation & amortization: Color, Additives and Inks $ 21.9 $ 24.6 $ 65.6 $ 76.1 Specialty Engineered Materials 20.7 20.5 61.1 61.6 Corporate 2.5 1.3 7.6 6.8 Depreciation & amortization $ 45.1 $ 46.4 $ 134.3 $ 144.5 Earnings before interest, taxes, depreciation and amortization (EBITDA): Color, Additives and Inks $ 97.4 $ 89.1 $ 302.0 $ 274.2 Specialty Engineered Materials 57.1 50.8 193.7 174.7 Corporate (32.2) (59.2) (117.7) (150.7) Other (expense) income, net (0.3) 1.0 (2.1) 1.5 EBITDA from continuing operations $ 122.0 $ 81.7 $ 375.9 $ 299.7 Special items, before tax 9.7 43.2 44.0 92.2 Interest expense included in special items (1.3) (2.2) (2.3) (2.2) Depreciation & amortization included in special items (0.4) — (1.2) (1.9) Adjusted EBITDA $ 130.0 $ 122.7 $ 416.4 $ 387.8 12 Attachment 7 Avient Corporation Reconciliation of Non-GAAP Financial Measures (Unaudited) (In millions, except per share data) Senior management uses gross margin before special items and operating income before special items to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and how it may serve as a basis for future performance.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Indonesia %28English translation%29.pdf
Seller has based any recommendations to Buyer upon information that Seller considers reliable, but Seller makes no warranty as to any results Buyer might obtain in Buyer’s use(s) for the Product.
If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within seven (7) business days after the date of invoice.
Thereafter, Buyer automatically approves the invoice. 7.
https://www.avient.com/sites/default/files/2024-03/Terms and Conditions of Sale for South Africa.pdf
Seller has based any recommendations to Buyer upon information that Seller considers reliable, but Seller makes no warranty as to any results Buyer might obtain in Buyer’s use(s) for the Product.
If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within seven (7) business days after the date of invoice.
If the parties cannot agree upon and implement such changes within sixty (60) days after such notice, Seller shall thereupon have a right to terminate these Terms forthwith by written notice to Buyer. 7.