Cost of sales Cost of sales: Impact on cost of sales

In particular, these include statements relating to future actions; prospective changes in raw material costs, product pricing or product demand; future performance; estimated capital expenditures; results of current and anticipated market conditions and market strategies; sales efforts; expenses; the outcome of contingencies such as legal proceedings and environmental liabilities; and financial results. This is due to the inherent difficulty of forecasting the timing and amount of certain items, such as, but not limited to, mark-to-market adjustments associated with benefit plans, environmental remediation costs, acquisition-related costs, and other non-routine costs. GUIDANCE $800 $754 $128 $123 Sales Adjusted EBITDA $0.56 $0.57 13 • Demand impacted by destocking and cautious customer sentiment • Positive net price benefit: o CAI - Pricing flat and raw material deflation o SEM - Pricing flat with unfavorable mix related to healthcare, more than offset with raw material deflation • Cost reductions driven by Clariant synergies and reduced administrative costs Q3 EBITDA BRIDGE ($ millions) CAI: Price / Mix -) Deflation 22) SEM: Price / Mix (6) Deflation 13) Net Price Benefit 29) Cost Reductions 13) Wage Inflation (8) FX 1) Q3 2023 Actual $ 123) Adjusted EBITDA Q3 2022 Pro Forma $ 137) Demand (49) 14 2023 G U I DAN CE Q4 2023 GUIDANCE VS.

Cost of sales Cost of sales: Debt financing costs

TPE is common in household objects, like the grip on your toothbrush, the soft lid of a sippy cup, your dog’s chew toy, and cellphone cases. One of the most commonly cited advantages of TPEs is the ability to produce products via high-volume injection molding, which is an extremely cost-effective process.

These cost-effective thermoplastics provide LED manufacturers with an alternative to traditional polymers with no tradeoffs in performance. Resilienceä LS Frost PVC offers equivalent properties and material performance to acrylic (PMMA) at a notably lower cost, depending on volume and profile size. Production costs are reduced by eliminating the vacuum metallization step.

Additional weight, manufacturing challenges and ultimately, higher costs. Its thermally conductive properties allow for effective heat management, but material and production costs can be high. Replacing aluminum heat sinks with polymer ones can greatly reduce both the total cost and weight of a part.

Additional weight, manufacturing challenges and ultimately, higher costs. Its thermally conductive properties allow for effective heat management, but material and production costs can be high. Replacing aluminum heat sinks with polymer ones can greatly reduce both the total cost and weight of a part.

Avient engineered materials that combined the heat transfer and cooling capabilities of metals with the design freedom, weight reduction and cost advantages of conventional thermoplastics. As a result of the collaboration, Kruunutekniikka realized a cost savings of more than 10% through a variety of means: By replacing metal with engineered thermal composites, Kruunutekniikka has been able to drive growth in the emerging solid-state LED lighting market with a solution that is innovative, sought after, cost effective and consistent with the company’s ongoing effort to facilitate sustainable practices.

Replacing metal cuts heat sink costs for LED lighting assemblies Using a supplier for the parts also led to unexpected costs and shipping delays, created logistics challenges and tied up stock and working capital. But a significant hurdle remained: the cost of retooling.

The cost associated with the disposition of defective material is solely the supplier’s responsibility and Avient may request reimbursement for any cost incurred during the disposal of defective material. Administrative and labor cost shall be based on reasonable cost for the rejected material. This document is property of Avient 6.0 References Document Title Description IATF 16949 Automotive Quality Standard ISO 9001 International Quality Standard ISO 13485 Healthcare Quality Standard QF-05 Supplier Self-Assessment Audit Form QS-05 Control of External Providers Procedure 7.0 Definitions and Acronyms Term Definition Audit Examination and evaluation of an organization’s products and processes CAPA Corrective Action Preventive Action: Evaluation process used to eliminate the cause of a non- conformance or issue COA Certificate of Analysis Containment Isolation of nonconforming material to prevent the shipment of product, and measures taken to prevent the manufacture of additional product containing the non-conformance Corrective Action Actions taken to eliminate the causes of a nonconformance to prevent recurrence External Provider Term referenced in ISO 9001.