Several Important Dates Related to Dividend Distribution

1. Declaration Date The dividend declaration date is the date on which the company’s board of directors publicly announces the dividend payment. The announcement specifies the dividend amount per share, the record date, the ex-dividend date, and the payment date. 2. Record Date The record date is the cutoff date set by the board for determining the list of shareholders eligible to receive the dividend. It typically falls about two weeks after the declaration date; shareholders who hold the company’s stock on the record date are entitled to the dividend. 3. Ex-Dividend Date The ex-dividend date is the day immediately following the record date. Shareholders who purchase the company’s stock on or after this date are considered “new shareholders” and are not entitled to the current dividend distribution (including any associated rights issues). 4. Payment Date On the payment date, the company disburses the declared dividends through various means and simultaneously reduces its dividend payable liability.

A dividend refers to a portion of a company’s earnings distributed to shareholders proportionally based on their capital contributions or shareholdings. A bonus (or bonus dividend) refers to the residual profit distributed to shareholders—after regular dividends have been paid—proportionally according to their shareholdings. Its amount depends on the company’s operating performance and is not fixed. Dividends and bonuses together constitute what is collectively termed ‘dividends’—a fundamental objective for investors in listed companies. Any direct cash payment made by a company to its shareholders may be regarded as part of its dividend policy. In distributing dividends and bonuses, preferred shareholders first receive payments at a stipulated dividend rate. Thereafter, common shareholders receive dividends from the remaining profits; their dividend rate is not necessarily fixed. If, after paying dividends, the listed company still has distributable profits remaining, it may distribute bonuses to common shareholders at its discretion. Types of Dividends The most common type is the cash dividend, paid in cash—typically issued quarterly. Another type is the stock dividend, paid in additional shares of stock. This is not a true dividend in the strict sense, since no cash leaves the company. Instead, a stock dividend increases the number of shares outstanding; because each share now represents a smaller proportional claim on the company’s future cash flows, the stock price adjusts downward accordingly (more precisely, the price is adjusted downward—a process formally known as ‘ex-rights’ or ‘ex-dividend’ adjustment). Dividend Payment Process 1. Declaration Date: January 15 (Declaration Date): The board resolves to pay a $1.00-per-share dividend to all shareholders of record as of January 30 (Record Date), with payment scheduled for February 16.

Avient Corporation Declares Quarterly Cash Dividend on Common Stock Outstanding, Payable on January 7, 2027

Oct 6, 2026

Avient Corporation declared a quarterly cash dividend of $0.2825 per share, payable on January 7, 2027. This marks the sixteenth consecutive annual increase, raising the annualized dividend to $1.13 per share.

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