https://www.avient.com/sites/default/files/2024-01/AVNT January IR Presentation_w Non-Gaap Recs.pdf
Three Months Ended September 30, 2023 Three Months Ended September 30, 2022 Reconciliation to Condensed Consolidated Statements of Income: $ EPS $ EPS Net income (loss) from continuing operations attributable to Avient shareholders $ 5.1 $ 0.06 $ (27.4) $ (0.30) Special items, after tax 32.0 0.35 68.3 0.75 Amortization expense, after-tax 15.2 0.16 $ 13.4 $ 0.14 Adjusted net income / EPS $ 52.3 $ 0.57 $ 54.3 $ 0.59 Three Months Ended September 30, Reconciliation to EBITDA and Adjusted EBITDA: 2023 2022 Sales - GAAP $ 753.7 $ 823.3 Pro Forma APM adjustments — 60.7 Pro forma adjusted sales $ 753.7 $ 884.0 Net income from continuing operations – GAAP $ 5.1 $ (27.8) Income tax (benefit) expense (0.1) (1.2) Interest expense, net 30.3 37.3 Depreciation and amortization 46.4 39.8 EBITDA from continuing operations $ 81.7 $ 48.1 Special items, before tax 43.2 82.0 Interest expense included in special items (2.2) (10.0) Depreciation and amortization included in special items — (0.8) Adjusted EBITDA $ 122.7 $ 119.3 Pro forma APM adjustments — 17.2 Pro forma adjusted EBITDA $ 122.7 $ 136.5 Pro forma adjusted EBITDA as a % of sales 16.3 % 15.4 % 1 Year Ended December 31, Reconciliation to EBITDA and Adjusted EBITDA: 2006 2018 Sales $ 2,622.4 $ 3,533.4 Net income from continuing operations – GAAP $ 133.5 $ 160.8 Income tax expense 29.7 36.4 Interest expense, net 63.1 62.8 Depreciation and amortization 57.1 91.5 EBITDA from continuing operations $ 283.4 $ 351.5 Special items, before tax (34.0) 59.5 Depreciation and amortization included in special items — (3.0) JV - equity income (107.0) — Adjusted EBITDA $ 142.4 $ 408.0 Adjusted EBITDA as a % of sales 5.4 % 11.5 % Reconciliation to EBITDA and Adjusted EBITDA: Three Months Ended December 31, 2022 Net loss from continuing operations – GAAP $ (16.6) Income tax benefit (60.8) Interest expense, net 49.4 Depreciation and amortization 48.6 EBITDA from continuing operations $ 20.6 Special items, before tax 104.3 Interest expense included in special items (16.0) Depreciation and amortization included in special items (1.5) Adjusted EBITDA $ 107.4 Reconciliation of Pro Forma Adjusted Earnings per Share: Three Months Ended December 31, 2022 Net loss from continuing operations attributable to Avient shareholders $ (17.0) Special items, after tax 38.3 Amortization expense, after-tax 14.6 Adjusted net income from continuing operations excluding special items 35.9 Pro forma adjustments* 2.5 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 38.4 Weighted average diluted shares 91.7 Pro forma adjusted EPS - excluding special items pro forma for APM acquisition $ 0.42 * Pro forma adjustment to reflect APM results for the period before Avient ownership including the impacts of debt financing and paydown of debt with net proceeds from the Distribution sale. 2 AVNT January IR Presentation.pdf Avient corporation�investor presentation DISCLAIMER Slide Number 3 Creating a world-class�sustainable organization Top-tier sustainability performance�and recognition What we do: We are a formulator Slide Number 7 Avient protective materials �First Year Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Slide Number 13 Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Avient is asset light Free cash flow conversion Multiple expansion Slide Number 29 Slide Number 30 Slide Number 31 2022 pro forma segment, end market and Geography Color, Additives & Inks Specialty Engineered Materials Slide Number 35 IR Deck - AVNT-2023.09.30 Non GAAP Recs.pdf Attachment
https://www.avient.com/sites/default/files/resources/TRA%2520-%25202016%2520Plan%2520Summary.pdf
To ensure updates reflected in future reports, please ensure the information is updated in SWIM.
To ensure updates reflected in future reports, please ensure the information is updated in SWIM.
Facility Name Orangeville Plasticizer Report Submitted By (authorized delegate) Najat Kamal I, the authorized delegate, acknowledge that by pressing the "Continue" button, I am electronically submitting the facility TRA Plan Summary for the identified facility.
https://www.avient.com/sites/default/files/2021-03/avient-antitrust-2021-update-english.pdf
An independent company receives all website and phone reports received by the Ethics Hotline and reports the information to the Corporate Ethics Officer.
All reports will be kept confidential to the extent possible.
Antitrust Laws Policy Overview Guide For Compliance Reporting Possible Violations
https://www.avient.com/sites/default/files/2025-08/AVNT Q2 2025 webcast slides_w_non_GAAP.pdf
FX +4% As Reported +4% Excl.
EBITDA margin 19.0% +7% As Reported +6% Excl.
FX (2%) As Reported (3%) Excl.
https://www.avient.com/sites/default/files/2025-09/AVNT September Investor Presentation_for website.pdf
FX +4% As Reported +4% Excl.
EBITDA margin 19.0% +7% As Reported +6% Excl.
FX (2%) As Reported (3%) Excl.
https://www.avient.com/sites/default/files/2024-01/Global Standard Response_Dec 2023.pdf
Energy Management To continuously track progresses made toward achieving environmental goals, Avient has implemented a reporting program that can be found here.
Financial Report Our most recent Financial Report can be found here.
Information that Avient considers as confidential and will not communicate through questionnaires: Building and facilities figures Workforce effective Organization charts Shift organization Unions affiliations Customers Suppliers Procedures Work instructions Quality Manuals FMEA/CCP Control plans http://www.avient.com/company/sustainability/environmental/global-iso-certificate-library https://www.avient.com/company/policies-and-governance-0/code-conduct https://www.avient.com/company/sustainability/sustainability-report/people/human-rights https://www.avient.com/company/policies-and-governance-0/code-conduct https://www.avient.com/company/policies-and-governance-0/global-iso-certificate-library https://www.avient.com/resources/safety-data-sheets https://www.avient.com/resources/technical-data-sheets https://www.avient.com/company/sustainability/people/safety https://www.avient.com/company/sustainability/sustainability-report/planet/energy-ghg-emissions https://www.avient.com/investors/investor-news?
https://www.avient.com/sites/default/files/2023-01/Carbon Footprint Infographic.pdf
Carbon Footprint Infographic Downstream COMMON TERMINOLOGY Carbon Dioxide Equivalent (CO2e): A common way to measure and report greenhouse gas (GHG) emissions such as carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), and sulphur hexafluoride (SF6) Emission Standards: The classification of emissions across the supply chain Scope 1: Direct emissions from sources that are owned or controlled by an organization (e.g., company-owned vehicles, process emissions, and on-site heating) Scope 2: Indirect emissions from purchased indirect sources, such as the production of electricity and steam for an organization’s use Scope 3: Indirect emissions from sources up and down the supply chain, including materials, transportation of goods, and the processing, use, and end-of-life treatment of sold products Cradle-to-Gate: Carbon impact of a product from raw materials and product manufacturing Cradle-to-Grave: Carbon impact and analysis across the entire life cycle of a product from raw materials to disposal © 2023 Avient • www.avient.com • 1.844.4AVIENT Raw Materials Supply Chain UNDERSTANDING CARBON FOOTPRINT CO2e Transportation End-of-Life Treatment Processing of Goods Use of Products Transportation Chemical Processing Cradle-to-Gate (B2B) Cradle-to-Grave (B2C) SCOPE 3 INDIRECT SCOPE 3 INDIRECT Electricity Steam Company Facilities Company-Owned Vehicles SCOPE 1 DIRECT SCOPE 2 INDIRECT Reporting CompanyUpstream
https://www.avient.com/sites/default/files/2023-07/Avient_CodeConduct_2023_Czech.pdf
Žádné finance nebo prostředky společnosti, které nejsou přípustné ze zákona a schválené oddělením podnikové komunikace, však nesmí být používány k přímému nebo nepřímému požadování nebo poskytování příspěvků politickým kandidátům nebo stranám.
V takových případech lze využít finance a prostředky společnosti Avient, ale pouze v případě, že to umožňuje zákon a jsou získána potřebná schválení.
https://www.avient.com/sites/default/files/2024-03/QF-02 QMS Global Standard Response.PDF
Energy Management To continuously track progresses made toward achieving environmental goals, Avient has implemented a reporting program that can be found here.
Financial Report Our most recent Financial Report can be found here.
Information that Avient considers as confidential and will not communicate through questionnaires: Building and facilities figures Workforce effective Organization charts Shift organization Unions affiliations Customers Suppliers Procedures Work instructions Quality Manuals FMEA/CCP Control plans http://www.avient.com/company/sustainability/environmental/global-iso-certificate-library https://www.avient.com/company/policies-and-governance-0/code-conduct https://www.avient.com/company/sustainability/sustainability-report/people/human-rights https://www.avient.com/company/policies-and-governance-0/code-conduct https://www.avient.com/company/policies-and-governance-0/global-iso-certificate-library https://www.avient.com/resources/safety-data-sheets https://www.avient.com/resources/technical-data-sheets https://www.avient.com/company/sustainability/people/safety https://www.avient.com/company/sustainability/sustainability-report/planet/energy-ghg-emissions https://www.avient.com/investors/investor-news?
https://www.avient.com/sites/default/files/2020-08/silicone-dispersion-technologies-brochure.pdf
Our full regulatory support enables customers to navigate and comply with complex reporting requirements such as REACH, RoHs, Prop 65, Class VI, FDA etc., essential to compete in today’s global economy.
Values reported as “typical” or stated without a range do not state minimum or maximum properties; consult your sales representative for property ranges and min/max specifications.
Values reported as “typical” or stated without a range do not state minimum or maximum properties; consult your sales representative for property ranges and min/max specifications.