https://www.avient.com/sites/default/files/2025-01/ISCC Certificate Luxembourg%2C France.pdf
Version / Date: 1 (no adjustments) / 30.12.2024
Page 1 of 2
ISCC PLUS Certificate
Certificate Number: ISCC-PLUS-Cert-PL214-26100824
Bureau Veritas Polska Sp. z o.o.
Version / Date: 1 (no adjustments) / 30.12.2024
Page 2 of 2
Annex I to the certificate:
Sustainable materials handled by the certified site
(This annex is applicable for all scopes except of Trader, Trader with storage, Warehouse, Logistic centres,
MTBE and ETBE)
This annex is only valid in connection with the certificate:
ISCC-PLUS-Cert-PL214-26100824 issued on 30.12.2024
Input material Output material
Add-ons
(voluntary)1)
Raw
material
category2)
SAI
FSA3)
FEFAC4)
Polypropylene (PP) Plastic Compounds (PP) NO
Bio
Bio-circular
Circular
N/A N/A
Polyethylene (PE) Plastic Compounds (PE) NO
Bio
Bio-circular
Circular
N/A N/A
1) ISCC PLUS add-ons (voluntary application, see www.iscc-system.org for further information):
• 202-04: Food Security Standard • 205-02: Consumables
• 202-07: Low ILUC-risk feedstock • 205-03: Non GMO for food and feed
• 205-01: GHG emission requirements • 205-04: Non GMO for technical markets
2) Bio raw materials complies with the ISCC Principles 1 – 6 for the cultivation and harvesting of sustainable biomass.
https://www.avient.com/sites/default/files/2024-10/2024 AVNT Q3 Webcast Slides w appendix and non-GAAP.pdf
Microsoft PowerPoint - AVNT Q3 2024 Earnings Presentation_10.29_12PM
AVIENT CORPORATION
T H I R D Q U A R T E R 2 0 2 4 R E S U L T S A N D 2 0 2 4
F I N A N C I A L G U I D A N C E
(NYSE: AVNT)
O C T O B E R 3 1 , 2 0 2 4
DISCLAIMER
Forward-Looking Statements
Certain statements contained in or incorporated by reference into this presentation constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995.
For the same reasons, Avient is unable to address the probable significance of the unavailable information.
2
3
Q3 2024 HIGHLIGHTS
• 8.5% organic sales growth driven by broad-based
growth across all regions and most end markets in both
CAI and SEM segments
• Growth stemmed from gaining share, winning new
product specifications and restocking in certain end
markets
• Both segments expanded YoY EBITDA margins by 40
bps each
• Adjusted EPS of $0.65, an increase of 14% vs the
prior year
• Successfully refinanced $650M outstanding senior
notes due 2025; extending maturity to 2031
• Increased dividend 5% to $1.08 on an annualized
basis; 14th consecutive increase
Adj.
FX +8.5%
FX -0.4%
Total Avient +8.1%
Note: Regional Sales Percentages exclude impact of foreign exchange
COLOR, ADDITIVES & INKS SEGMENT
$487
$522
$89
$97
(in millions) (in millions)
7
+ 7%
(+8% excluding FX)
+ 9%
(+11% excluding FX)
18.3%
+40 bps *18.7%
*
* Adjusted EBITDA Margin %
• Sales growth driven by winning
new product specifications in
consumer & packaging, strong
underlying demand in healthcare
and improving demand in building
& construction
• Favorable mix and raw material
deflation contributed to EBITDA
margin expansion
SPECIALTY ENGINEERED MATERIALS SEGMENT
$268
$295
$51
$57
(in millions) (in millions)
8
• Sales growth driven by restocking
in healthcare & consumer end
markets and strong underlying
demand for composite
applications used in building &
construction, energy and defense
end markets
• Favorable mix contributed to
EBITDA margin expansion
+ 10%
(+10% excluding FX)
+ 12%
(+13% excluding FX)
19.0%
+40 bps *19.4%
*
* Adjusted EBITDA Margin %
2024 G U IDA N CE
FY 2024 GUIDANCE
Previous (Aug 6) Current
Adjusted EPS $2.55 to $2.70 $2.63 to $2.67
Adjusted EBITDA $515 to $540 million $525 to $530 million
Interest Expense $105 million $104 million
Adjusted Effective Tax Rate 23% to 25% 23% to 25%
Capital Expenditures &
Investment in S/4 Hana
~$140 million ~$140 million
10
11
• Investor Day to be held December 4, 2024 at
the NYSE, beginning at 10AM
• The focus will be to do a deep dive on the
Company’s strategy
• Registration and microsite will be available in
early November
2024 AVIENT INVESTOR DAY
AP P EN D IX
18
Performance
Additives
15%
Pigments
TiO2
Dyestuffs
Polyethylene
10%Nylon
Polypropylene
Styrenic Block
Copolymer
Other Raw
Materials
38%
~40% hydrocarbon based
(Grey shaded materials are hydrocarbon based,
includes portion of “Other Raw Materials”)
Non-hydrocarbon
based materials
RAW MATERIAL BASKET
SEGMENT DATA
U.S. & Canada
41%
36%
2023 SEGMENT, END MARKET AND GEOGRAPHY
GEOGRAPHY REVENUESEGMENT FINANCIALS
19%
23%Industrial
Building and
7%
END MARKET REVENUE
$2,007M $358M
$1,138M $224M
Sales EBITDA
Specialty Engineered Materials
Color Additives and Inks
$502M$3,143M
(1)
7%
20
(1) Total company sales and adjusted EBITDA of $3,143M and $502M, respectively, include intercompany sales eliminations and corporate costs
2023 REVENUE | $2 .0 B ILL ION
34%
37%
21%
END MARKET REGION
21
34%
21%
15%
Building &
1% Energy
COLOR, ADDITIVES & INKS
2023 REVENUE | $1 .1 B ILL ION
52%
35%
22
6%Industrial
12%
10% Defense
Building &
END MARKET REGION
SPECIALTY ENGINEERED MATERIALS
32%
26%
Building &
6%
2% Defense
1%
(18% of sales)
2023 AVIENT REGIONAL SALES
25%
Building &
(36% of sales)Transportation
22%
Building &
12%
6%
US &
Canada
(41% of sales)
59%
22%
Building &
LATAM
(5% of sales)
23
BY END MARKET
Reconciliation of Non-GAAP Financial Measures
(Unaudited)
(Dollars in millions, except for per share data)
Senior management uses comparisons of adjusted net income from continuing operations attributable to Avient shareholders
and diluted adjusted earnings per share (EPS) from continuing operations attributable to Avient shareholders, excluding special
items, to assess performance and facilitate comparability of results.
https://www.avient.com/sites/default/files/2021-12/avient-s.a-r.l.-excerpt-from-italian-companies-register.pdf
A CUXK0XMKM92D910207D0 estratto dal Registro Imprese in data 01/12/2021
Indice
1 Sede
2 Informazioni da statuto/atto costitutivo
3 Trasferimenti d'azienda, fusioni, scissioni, subentri
4 Attività, albi ruoli e licenze
5 Sedi secondarie ed unita' locali
6 Aggiornamento impresa
1 Sede
Indirizzo Sede legale 9638 POMMERLOCH
19 ROUTE DE BASTOGNE .
LUSSEMBURGO
Domicilio digitale/PEC polyonesarl@legalmail.it
Partita IVA 03669670121
Numero repertorio economico
amministrativo (REA)
VA - 370258
2 Informazioni da statuto/atto costitutivo
Registro Imprese Codice fiscale e numero di iscrizione: 03669670121
Data di iscrizione: 07/09/2018
Sezioni: Iscritta nella sezione ORDINARIA
Oggetto sociale LA SOCIETA' HA PER OGGETTO:
3.1 L'ESERCIZIO DELL'ATTIVITA' DI HOLDING DI PARTECIPAZIONI; IL
COORDINAMENTO
DELLA GESTIONE DI QUALSIASI PERSONA GIURIDICA IN CUI LA SOCIETA' ABBIA DI
VOLTA
...
dell'attività prevalente
Importanza: prevalente svolta dall'impresa
Addetti
(elaborazione da fonte INPS)
Numero addetti dell'impresa rilevati nell'anno 2021
(Dati rilevati al 30/06/2021)
Visura ordinaria societa' di capitale • di 5 10
I trimestre II trimestre Valore
medio
Dipendenti 9 9 9
Totale 9 9 9
Distribuzione dipendenti Distribuzione per Contratto
Tempo
Indeterminato
Distribuzione per Orario di lavoro
Tempo Pieno
Distribuzione per Qualifica
Impiegato
Quadro
Dirigente
Addetti nel comune di
GALLARATE (VA)
Unità locali: 1
I trimestre II trimestre Valore medio
Dipendenti 7 7 7
Totale 7 7 7
Addetti nel comune di 9638
POMMERLOCH
Unità locali: 1
I trimestre II trimestre Valore medio
Dipendenti 2 2 2
Totale 2 2 2
Albi e Ruoli
Visura ordinaria societa' di capitale • di 6 10
Impresa Operante Con L'estero Numero: VA059868
Data: 04/06/2020
5 Sedi secondarie ed unita' locali
Sede Secondaria n.
https://www.avient.com/sites/default/files/2021-10/microbial-susceptibility-of-various-polymers-and-evaluation.pdf
To prepare samples with an active ingredient, a linear
low-density poly(ethylene) masterbatch “AMPE 143101”
2 ZANDER ET AL.
Figure 2 shows
the performance of a select series of Versaflex™ and
OnFlex™ GLS™ TPEs with a range of ZPT additive
(1000–3000 ppm).
Inoguchi, IHS Markit;
Specialty Chemicals Update Program 2020, 1, 10.
[2] N.
https://www.avient.com/investors/events-presentations?page=4
Avient Q3 2023 Earnings - November 2, 2023
Avient IR Presentation -- Goldman Sachs and Morgan Stanley Investor Meetings -- 2/17/2021 to 2/18/2021
PolyOne IR Presentation – Global High Yield & Leveraged Finance Conference – 2/24/2020 to 2/26/2020
https://www.avient.com/investors/events-presentations?page=9
Avient Q3 2023 Earnings - November 2, 2023
Avient IR Presentation -- Goldman Sachs and Morgan Stanley Investor Meetings -- 2/17/2021 to 2/18/2021
PolyOne IR Presentation – Global High Yield & Leveraged Finance Conference – 2/24/2020 to 2/26/2020
https://www.avient.com/investors/events-presentations?page=12
Avient Q3 2023 Earnings - November 2, 2023
Avient IR Presentation -- Goldman Sachs and Morgan Stanley Investor Meetings -- 2/17/2021 to 2/18/2021
PolyOne IR Presentation – Global High Yield & Leveraged Finance Conference – 2/24/2020 to 2/26/2020
https://www.avient.com/investors/events-presentations?page=7
Avient Q3 2023 Earnings - November 2, 2023
Avient IR Presentation -- Goldman Sachs and Morgan Stanley Investor Meetings -- 2/17/2021 to 2/18/2021
PolyOne IR Presentation – Global High Yield & Leveraged Finance Conference – 2/24/2020 to 2/26/2020
https://www.avient.com/investors/events-presentations
Avient Q3 2023 Earnings - November 2, 2023
Avient IR Presentation -- Goldman Sachs and Morgan Stanley Investor Meetings -- 2/17/2021 to 2/18/2021
PolyOne IR Presentation – Global High Yield & Leveraged Finance Conference – 2/24/2020 to 2/26/2020
https://www.avient.com/investors/events-presentations?page=2
Avient Q3 2023 Earnings - November 2, 2023
Avient IR Presentation -- Goldman Sachs and Morgan Stanley Investor Meetings -- 2/17/2021 to 2/18/2021
PolyOne IR Presentation – Global High Yield & Leveraged Finance Conference – 2/24/2020 to 2/26/2020