https://www.avient.com/sites/default/files/2025-05/AVNT Q1 2025 Webcast Slides_w_non-GAAP.pdf
Using our “global reach with a local touch” model to win share and new business 3.
All Rights Reserved 2025 9 Regional manufacturing capabilities and supply chains help us serve our customers locally Global reach with a local touch Sales exposure $100M ~3% LESS THAN Raw materials exposure $100M ~7.5% LESS THAN Tariff exposure 2025 guidance Copyright © .
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 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 Three Months Ended March 31, Reconciliation to EBITDA and Adjusted EBITDA: 2025 2024 Net (loss) income – GAAP $ (19.9) $ 49.7 Income tax (benefit) expense (6.7) 16.8 Interest expense, net 26.9 26.6 Depreciation & amortization 45.3 44.3 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 Adjusted EBITDA as a percent of sales 17.5 % 17.3 % 1 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 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 Adjusted EBITDA as a percent of sales: Color, Additives and Inks 19.3 % 18.8 % Specialty Engineered Materials 22.2 % 23.2 % Reconciliation to EBITDA and Adjusted EBITDA: Year Ended December 31, 2024 Net income – GAAP $ 170.7 Income tax expense 54.1 Interest expense 105.6 Depreciation & amortization 179.7 EBITDA $ 510.1 Special items, before tax 20.1 Interest expense included in special items (2.3) Depreciation & amortization included in special items (1.5) Adjusted EBITDA $ 526.4 Adjusted EBITDA as a percent of sales 16.2 % 2 Three Months Ended March 31, 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) Net income from continuing operations attributable to Avient common shareholders $ 20.8 $ 0.23 Special items, after tax 22.3 0.24 Amortization expense, after-tax 15.1 0.16 Adjusted net income / EPS $ 58.2 $ 0.63 (1) Per share amounts may not recalculate from figures presented herein due to rounding Three Months Ended June 30, 2024 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) Net income attributable to Avient common shareholders $ 33.6 $ 0.36 Special items, after-tax 21.8 0.24 Amortization expense, after-tax 14.8 0.16 Adjusted net income / EPS $ 70.2 $ 0.76 (1) Per share amounts may not recalculate from figures presented herein due to rounding Year Ended December 31, 2024 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) Net income attributable to Avient common shareholders $ 169.5 $ 1.84 Special items, after-tax 15.9 0.17 Amortization expense, after-tax 59.5 0.65 Adjusted net income / EPS $ 244.9 $ 2.66 (1) Per share amounts may not recalculate from figures presented herein due to rounding 3 AVNT Q1 2025 webcast slides_v16.pdf Q1 2025 Earnings webcast Slide 1 Slide 2: Disclaimer Slide 3: Q1 2025 highlights Slide 4: Q1 2025 organic revenue growth - by region Slide 5: Playbook in current environment Slide 6 Slide 7: Color, Additives & Inks – Q1 2025 performance Slide 8: Specialty Engineered Materials – Q1 2025 performance Slide 9: Global reach with a local touch Slide 10 Slide 11: 2025 financial guidance unchanged...
https://www.avient.com/sites/default/files/2025-05/AVNT Q1 2025 webcast slides_v17.pdf
Using our “global reach with a local touch” model to win share and new business 3.
All Rights Reserved 2025 9 Regional manufacturing capabilities and supply chains help us serve our customers locally Global reach with a local touch Sales exposure $100M ~3% LESS THAN Raw materials exposure $100M ~7.5% LESS THAN Tariff exposure 2025 guidance Copyright © .
All Rights Reserved 2025 20 Reconciliation of Non-GAAP financial measures Reconciliation to condensed consolidated statements of income Three months ended March 31, 2023 $ Millions EPS (in $) Net income from continuing operations attributable to Avient common shareholders 20.8 0.23 Special items, after-tax 22.3 0.24 Amortization expense, after-tax 15.1 0.16 Adjusted net income / EPS 58.2 0.63 1 Reconciliation to EBITDA and Adjusted EBITDA Year ended December 31, 2024 $ Millions Net income – GAAP 170.7 Income tax expense 54.1 Interest expense 105.6 Depreciation & amortization 179.7 EBITDA 510.1 Special items, before tax 20.1 Interest expense included in special items (2.3) Depreciation & amortization included in special items (1.5) Adjusted EBITDA 526.4 Adjusted EBITDA as a percent of sales 16.2% PAGE 3 OF 3 Reconciliation to condensed consolidated statements of income Three months ended June 30, 2024 $ Millions EPS (in $) Net income attributable to Avient common shareholders 33.6 0.36 Special items, after-tax 21.8 0.24 Amortization expense, after-tax 14.8 0.16 Adjusted net income / EPS 70.2 0.76 Reconciliation to condensed consolidated statements of income Year ended December 31, 2024 $ Millions EPS (in $) Net (loss) income attributable to Avient common shareholders 169.5 1.84 Special items, after-tax 15.9 0.17 Amortization expense, after-tax 59.5 0.65 Adjusted net income / EPS 244.9 2.66 Per share amounts may not recalculate from figures present herein due to rounding 1 1 1 Q1 2025 Earnings webcast Slide 1 Slide 2: Disclaimer Slide 3: Q1 2025 highlights Slide 4: Q1 2025 organic revenue growth - by region Slide 5: Playbook in current environment Slide 6 Slide 7: Color, Additives & Inks – Q1 2025 performance Slide 8: Specialty Engineered Materials – Q1 2025 performance Slide 9: Global reach with a local touch Slide 10 Slide 11: 2025 financial guidance unchanged...
https://www.avient.com/sites/default/files/2023-07/Terms and Conditions of Sale for China - August 2023.pdf
Buyer assumes all risks and liabilities (i) arising out of unloading, discharge, storage, handling and use of the Product, or (ii) arising out of compliance or non-compliance with federal, national, state, provincial, or local laws and regulations governing or controlling such activity.
Re-Sale and Re-Export; Compliance with Laws.
Buyer shall be exclusively responsible for (i) ensuring compliance with all Laws and Standards associated with its intended use of Product; and (ii) obtaining all necessary approvals, permits or clearances for such use.
https://www.avient.com/sites/default/files/2023-01/Avient Audit Committee Charter.pdf
Compliance Oversight Responsibilities 1.
Review and discuss with management and the internal and independent auditors compliance with the Company’s Codes of Business Conduct and Ethics.
Advise the Board with respect to the Company’s policies and procedures regarding compliance with the Company’s Codes of Business Conduct and Ethics. 3.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Austria.pdf
Buyer assumes all risks and liabilities (i) arising out of unloading, discharge, storage, handling and use of the Product, or (ii) arising out of compliance or non-compliance with federal, state, provincial, or local laws and regulations governing or controlling such activity.
Re-Sale and Re-Export; Compliance with Laws.
Seller is entitled to process the personal data entrusted to it within the scope of the purpose of the contractual relationship and in compliance with the provisions of the Data Protection Act.
https://www.avient.com/sites/default/files/2022-12/Mevopur Healthcare Bio-based Polymer Solutions Application Bulletin.pdf
Bio-polymers are already used with success in different plastic products, notably in packaging, but to be used in healthcare applications, they need to be evaluated to the relevant protocols to support regulatory compliance of the end article.
Avient provides pre-tested color and additive concentrates based on bio-polymers to minimize the risk of non-compliance and support a more sustainable profile for plastic products used in the healthcare industry.
It is the responsibility of the medical device manufacturer and the person placing the medical device on the market to ensure compliance of the medical device with all applicable laws and regulations, including the suitability of all raw materials and components used for its manufacture.
https://www.avient.com/sites/default/files/2023-06/Terms and Conditions of Sale for the U.S.%5B17%5D.pdf
Buyer assumes all risks and liabilities (i) arising out of unloading, discharge, storage, handling and use of the Product, or (ii) arising out of compliance or non-compliance with federal, state, provincial, or local laws and regulations governing or controlling such activity.
Re-Sale and Re-Export; Compliance with Laws.
Buyer shall be exclusively responsible for (i) ensuring compliance with all Laws and Standards associated with its intended use of Product; and (ii) obtaining all necessary approvals, permits or clearances for such use.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Hong Kong %28English%29.pdf
Buyer assumes all risks and liabilities (i) arising out of unloading, discharge, storage, handling and use of the Product, or (ii) arising out of compliance or non-compliance with applicable laws and regulations governing or controlling such activity.
Re-Sale and Re-Export; Compliance with Laws.
Buyer shall be exclusively responsible for (i) ensuring compliance with all Laws and Standards associated with its intended use of Product; and (ii) obtaining all necessary approvals, permits or clearances for such use.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Singapore %28English%29.pdf
Buyer assumes all risks and liabilities (i) arising out of unloading, discharge, storage, handling and use of the Product, or (ii) arising out of compliance or non-compliance with national, state, provincial, or local Laws and Standards governing or controlling such activity.
Re-Sale and Re-Export; Compliance with Laws.
Buyer shall be exclusively responsible for (i) ensuring compliance with all Laws and Standards associated with its intended use of Product; and (ii) obtaining all necessary approvals, permits or clearances for such use.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Thailand %28English%29.pdf
Buyer assumes all risks and liabilities (i) arising out of unloading, discharge, storage, handling and use of the Product, or (ii) arising out of compliance or non-compliance with federal, state, provincial, or local laws and regulations governing or controlling such activity.
Re-Sale and Re-Export; Compliance with Laws.
Buyer shall be exclusively responsible for (i) ensuring compliance with all Laws and Standards associated with its intended use of Product; and (ii) obtaining all necessary approvals, permits or clearances for such use.