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Ecovyst Inc. – ‘10-K’ for 12/31/22 – ‘EX-32.2’

On:  Tuesday, 2/28/23, at 5:25pm ET   ·   For:  12/31/22   ·   Accession #:  1708035-23-7   ·   File #:  1-38221

Previous ‘10-K’:  ‘10-K’ on 3/1/22 for 12/31/21   ·   Next & Latest:  ‘10-K’ on 2/29/24 for 12/31/23   ·   28 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/28/23  Ecovyst Inc.                      10-K       12/31/22  185:28M

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   4.99M 
 2: EX-10.27    Material Contract                                   HTML   2.21M 
 3: EX-10.28    Material Contract                                   HTML   2.28M 
 4: EX-10.29    Material Contract                                   HTML     53K 
 5: EX-10.30    Material Contract                                   HTML     54K 
 6: EX-10.31    Material Contract                                   HTML     53K 
 7: EX-21.1     Subsidiaries List                                   HTML     53K 
 8: EX-23.1     Consent of Expert or Counsel                        HTML     45K 
 9: EX-23.2     Consent of Expert or Counsel                        HTML     44K 
10: EX-31.1     Certification -- §302 - SOA'02                      HTML     50K 
11: EX-31.2     Certification -- §302 - SOA'02                      HTML     50K 
12: EX-32.1     Certification -- §906 - SOA'02                      HTML     47K 
13: EX-32.2     Certification -- §906 - SOA'02                      HTML     47K 
19: R1          Cover                                               HTML    106K 
20: R2          Audit Information                                   HTML     50K 
21: R3          Consolidated Statements of Income                   HTML    180K 
22: R4          Consolidated Statements of Comprehensive Income     HTML     81K 
                (Loss)                                                           
23: R5          Consolidated Balance Sheets                         HTML    176K 
24: R6          Consolidated Statements of Stockholders? Equity     HTML    113K 
25: R7          Consolidated Statements of Cash Flows               HTML    192K 
26: R8          Consolidated Statements of Stockholders? Equity     HTML     46K 
                (Parenthetical)                                                  
27: R9          Background and Basis of Presentation                HTML     51K 
28: R10         Summary of Significant Accounting Policies          HTML     93K 
29: R11         New Accounting Standards                            HTML     61K 
30: R12         Performance Materials Divestiture                   HTML     70K 
31: R13         Performance Chemicals Divestiture                   HTML     87K 
32: R14         Acquisition                                         HTML     75K 
33: R15         Revenue from Contracts with Customers               HTML    110K 
34: R16         Fair Value Measurements                             HTML     74K 
35: R17         Stockholders' Equity                                HTML    154K 
36: R18         Other Operating Expense, Net                        HTML     61K 
37: R19         Inventories, Net                                    HTML     58K 
38: R20         Investments in Affiliated Companies                 HTML     79K 
39: R21         Property, Plant and Equipment                       HTML     58K 
40: R22         Leases                                              HTML    150K 
41: R23         Reportable Segments                                 HTML    134K 
42: R24         Goodwill and Other Intangible Assets                HTML    104K 
43: R25         Accrued Liabilities                                 HTML     59K 
44: R26         Long-term Debt                                      HTML     80K 
45: R27         Other Long-term Liabilities                         HTML     57K 
46: R28         Financial Instruments                               HTML    122K 
47: R29         Income Taxes                                        HTML    141K 
48: R30         Benefit Plans                                       HTML    269K 
49: R31         Stock-Based Compensation                            HTML    170K 
50: R32         Earnings per Share                                  HTML     92K 
51: R33         Commitments and Contingent Liabilities              HTML     53K 
52: R34         Related Party Transactions                          HTML     52K 
53: R35         Quarterly Financial Summary (Unaudited)             HTML    129K 
54: R36         Supplemental Cash Flow Information                  HTML     68K 
55: R37         Subsequent Events                                   HTML     48K 
56: R38         Schedule I - Condensed Financial Information of     HTML    109K 
                Parent                                                           
57: R39         Summary of Significant Accounting Policies Summary  HTML    168K 
                of Significant Accounting Policies (Policies)                    
58: R40         Performance Materials Divestiture (Tables)          HTML     69K 
59: R41         Performance Chemicals Divestiture (Tables)          HTML     82K 
60: R42         Chem32 Acquisition (Tables)                         HTML     73K 
61: R43         Revenue from Contracts with Customers Revenue from  HTML     95K 
                Contracts with Customers (Tables)                                
62: R44         Fair Value Measurements (Tables)                    HTML     67K 
63: R45         Stockholders' Equity (Tables)                       HTML    145K 
64: R46         Other Operating Expense, Net (Tables)               HTML     61K 
65: R47         Inventories (Tables)                                HTML     58K 
66: R48         Investments in Affiliated Companies (Tables)        HTML     76K 
67: R49         Property, Plant and Equipment (Tables)              HTML     56K 
68: R50         Leases (Tables)                                     HTML    102K 
69: R51         Reportable Segments (Tables)                        HTML    137K 
70: R52         Goodwill and Other Intangible Assets Goodwill and   HTML    141K 
                Other Intangible Assets (Tables)                                 
71: R53         Accrued Liabilities Accrued Liabilities (Tables)    HTML     58K 
72: R54         Long-term Debt (Tables)                             HTML     69K 
73: R55         Other Long-term Liabilities Other Long-term         HTML     56K 
                Liabilities (Tables)                                             
74: R56         Financial Instruments (Tables)                      HTML    118K 
75: R57         Income Taxes (Tables)                               HTML    143K 
76: R58         Benefit Plans (Tables)                              HTML    279K 
77: R59         Stock-Based Compensation - (Tables)                 HTML    148K 
78: R60         Earnings per Share (Tables)                         HTML     93K 
79: R61         Quarterly Financial Summary (Unaudited) (Tables)    HTML    128K 
80: R62         Supplemental Cash Flow Information (Tables)         HTML     82K 
81: R63         Schedule I - Condensed Financial Information of     HTML    106K 
                Parent (Tables)                                                  
82: R64         Background and Basis of Presentation (Details)      HTML     56K 
83: R65         Summary of Significant Accounting Policies -        HTML     76K 
                Narratives (Details)                                             
84: R66         Performance Materials Divestiture - Narrative       HTML     55K 
                (Details)                                                        
85: R67         Performance Materials Divestiture - Reconciliation  HTML     62K 
                of Loss (Details)                                                
86: R68         Performance Materials Divestiture - Income          HTML    112K 
                Information (Details)                                            
87: R69         Performance Chemicals Divestiture - Narrative       HTML     54K 
                (Details)                                                        
88: R70         Performance Chemicals Divestiture - Reconciliation  HTML    102K 
                of Loss (Details)                                                
89: R71         Performance Chemicals Divestiture - Income          HTML    120K 
                Information (Details)                                            
90: R72         Performance Chemicals Divestiture - Financing       HTML     51K 
                Obligation (Details)                                             
91: R73         Acquisition Narrative (Details)                     HTML     92K 
92: R74         Purchase Price Allocation (Details)                 HTML     87K 
93: R75         Intangible Asset Acquisitions (Details)             HTML     59K 
94: R76         Revenue from Contracts with Customers Contract      HTML     50K 
                Assets and Liabilities (Details)                                 
95: R77         Revenue from Contracts with Customers               HTML     93K 
                Disaggregated Revenue (Details)                                  
96: R78         Fair Value Measurements - Assets and Liabilities    HTML     61K 
                Measured at Fair Value on a Recurring Basis                      
                (Details)                                                        
97: R79         Stockholders' Equity - Components of AOCI           HTML     70K 
                (Details)                                                        
98: R80         Stockholders' Equity - Pre-tax and After-tax        HTML     75K 
                Components of Other Comprehensive Income (Loss)                  
                (Details)                                                        
99: R81         Stockholders' Equity - Change by Component          HTML     72K 
                (Details)                                                        
100: R82         Stockholders' Equity - Reclassifications out of     HTML    107K  
                AOCI (Details)                                                   
101: R83         Treasury Stock Repurchases (Details)                HTML     73K  
102: R84         Dividends Paid (Details)                            HTML     46K  
103: R85         Other Operating Expense, Net (Details)              HTML     57K  
104: R86         Inventories (Details)                               HTML     59K  
105: R87         Inventories, Net - Narratives (Details)             HTML     48K  
106: R88         Investments in Affiliated Companies - Narratives    HTML     65K  
                (Details)                                                        
107: R89         Investments in Affiliated Companies - Ownership     HTML     50K  
                Percentage (Details)                                             
108: R90         Investments in Affiliated Companies - Summarized    HTML     79K  
                Balance Sheet (Details)                                          
109: R91         Investments in Affiliated Companies - Summarized    HTML     82K  
                Income Statement (Details)                                       
110: R92         Investments in Affiliated Companies - Rollforward   HTML     57K  
                (Details)                                                        
111: R93         Property, Plant and Equipment (Details)             HTML     61K  
112: R94         Property, Plant and Equipment - Narratives          HTML     47K  
                (Details)                                                        
113: R95         Leases - Narratives (Details)                       HTML     48K  
114: R96         Leases - Right-of-Use Lease Assets and Lease        HTML     69K  
                Liabilities (Details)                                            
115: R97         Leases - Remaining Average Weighted Average Lease   HTML     55K  
                Term and Discount Rates (Details)                                
116: R98         Leases - Lease Maturity Schedule - ASC 842          HTML     81K  
                (Details)                                                        
117: R99         Leases - Other Lease Information (Details)          HTML     55K  
118: R100        Reportable Segments - Narratives (Details)          HTML     51K  
119: R101        Reportable Segments - Summary Financial             HTML     74K  
                Information by Reportable Segment (Details)                      
120: R102        Reportable Segments - Reconciliation of Net Income  HTML     89K  
                to Adjusted EBITDA (Details)                                     
121: R103        Reportable Segments - Capital Expenditures          HTML     56K  
                (Details)                                                        
122: R104        Reportable Segments - Sales by Geography (Details)  HTML     65K  
123: R105        Reportable Segments - Assets by Geography           HTML     51K  
                (Details)                                                        
124: R106        Goodwill and Other Intangible Assets - Goodwill     HTML     62K  
                Rollforward (Details)                                            
125: R107        Goodwill and Other Intangible Assets - Narratives   HTML     49K  
                (Details)                                                        
126: R108        Goodwill and Other Intangible Assets - Schedule of  HTML     98K  
                Intangible Assets (Details)                                      
127: R109        Goodwill and Other Intangible Assets - Future       HTML     60K  
                Amortization (Details)                                           
128: R110        Accrued Liabilities Accrued Liabilities (Details)   HTML     65K  
129: R111        Long-term Debt (Details)                            HTML     66K  
130: R112        Long-term Debt - ABL Facility (Details)             HTML     88K  
131: R113        Long-term Debt - 2021 Term Loan Facility (Details)  HTML     70K  
132: R114        Long-term Debt - 2018 Term Facility (Details)       HTML     63K  
133: R115        Long-term Debt - 2020 Term Loan Facility (Details)  HTML     60K  
134: R116        Long-term Debt - Senior Unsecured Note (Details)    HTML     63K  
135: R117        Long-term Debt - Fair Value (Details)               HTML     48K  
136: R118        Long-term Debt - Debt Extinguishment Costs          HTML     55K  
                (Details)                                                        
137: R119        Long-term Debt - Aggregate Long-term Debt           HTML     65K  
                Maturities (Details)                                             
138: R120        Other Long-term Liabilities Other Long-term         HTML     62K  
                Liabilities (Details)                                            
139: R121        Financial Instruments - Narratives (Details)        HTML    114K  
140: R122        Financial Instruments - Fair Value (Details)        HTML     81K  
141: R123        Financial Instruments - Effect on Other             HTML     54K  
                Comprehensive Income (Details)                                   
142: R124        Financial Instruments - Cash Flow Hedge Impact on   HTML     54K  
                Statements of Income (Details)                                   
143: R125        Financial Instruments - Net Investment Hedge        HTML     59K  
                Impact on AOCI (Details)                                         
144: R126        Income Taxes - Narratives (Details)                 HTML     65K  
145: R127        Income Taxes - Income (loss) before Income Taxes    HTML     55K  
                and Noncontrolling interest (Details)                            
146: R128        Income Taxes - Provision for Income Tax (Details)   HTML     73K  
147: R129        Income Taxes - Reconciliation of Statutory Tax      HTML     70K  
                Rate (Details)                                                   
148: R130        Income Taxes - Components of Deferred Tax Asset     HTML     86K  
                (Liability) (Details)                                            
149: R131        Income Taxes - Change in Unrecognized Tax Position  HTML     49K  
                (Details)                                                        
150: R132        Income Taxes - Open Tax Years (Details)             HTML     50K  
151: R133        Income Taxes - Payment for Taxes (Details)          HTML     53K  
152: R134        Income Taxes - Inflation Reduction Act (Details)    HTML     50K  
153: R135        Benefit Plans - Change in Benefit Obligation and    HTML    115K  
                Plan Assets (Details)                                            
154: R136        Benefit Plans - Recognized on the Balance Sheet     HTML     61K  
                (Details)                                                        
155: R137        Benefit Plans - Accumulated Other Comprehensive     HTML     62K  
                Income (Details)                                                 
156: R138        Benefit Plans - Net Periodic Benefit Cost           HTML     77K  
                (Details)                                                        
157: R139        Benefit Plans - Amounts recognized in NPBC and OCI  HTML     66K  
                (Details)                                                        
158: R140        Benefit Plans - Projected and Accumulated Benefit   HTML     55K  
                Obligation (Details)                                             
159: R141        Benefit Plans - Weighted Average Assumptions for    HTML     51K  
                Pension Obligation (Details)                                     
160: R142        Benefit Plans - Weighted Average Assumptions for    HTML     60K  
                Net Periodic Cost (Details)                                      
161: R143        Benefit Plans - Plan Assets (Details)               HTML     97K  
162: R144        Benefit Plans - Benefit Plan, Future Payments       HTML     65K  
                (Details)                                                        
163: R145        Benefit Plans - Defined Contribution Plan           HTML     46K  
                (Details)                                                        
164: R146        Stock-Based Compensation - Narratives (Details)     HTML     49K  
165: R147        Stock-Based Compensation - Modifications (Details)  HTML     52K  
166: R148        Stock-Based Compensation - Stock Option Activity    HTML     95K  
                (Details)                                                        
167: R149        Stock-Based Compensation - Restricted Stock         HTML    143K  
                Awards, Restricted Stock Units and Performance                   
                Stock Units (Details)                                            
168: R150        Stock-Based Compensation - Total Stock-Based        HTML     70K  
                Compensation Expense (Details)                                   
169: R151        Earnings per Share - Reconciliation from Basic to   HTML     55K  
                Diluted Weighted Average Shares Outstanding                      
                (Details)                                                        
170: R152        Earnings per Share - Reconciliation of Net Income   HTML    103K  
                (Details)                                                        
171: R153        Earnings per Share - Anti-dilutive Shares           HTML     57K  
                (Details)                                                        
172: R154        Commitments and Contingent Liabilities -            HTML     58K  
                Narratives (Details)                                             
173: R155        Related Party Transactions (Details)                HTML     72K  
174: R156        Quarterly Financial Summary (Unaudited) (Details)   HTML    152K  
175: R157        Supplemental Cash Flow Information (Details)        HTML     56K  
176: R158        Supplemental Cash Flow Information - Cash and       HTML     56K  
                Restricted Cash Reconciliation (Details)                         
177: R159        Schedule I - Condensed Statements of Income         HTML     87K  
                (Details)                                                        
178: R160        Schedule I - Condensed Balance Sheet (Details)      HTML     99K  
179: R161        Schedule I - Condensed Balance Sheet Shares Data    HTML     70K  
                (Details)                                                        
180: R162        Schedule I - Condensed Statement of Cash Flow       HTML    103K  
                (Details)                                                        
183: XML         IDEA XML File -- Filing Summary                      XML    343K  
181: XML         XBRL Instance -- ecvt-20221231_htm                   XML   6.05M  
182: EXCEL       IDEA Workbook of Financial Reports                  XLSX    377K  
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16: EX-101.DEF  XBRL Definitions -- ecvt-20221231_def                XML   1.60M 
17: EX-101.LAB  XBRL Labels -- ecvt-20221231_lab                     XML   3.27M 
18: EX-101.PRE  XBRL Presentations -- ecvt-20221231_pre              XML   2.38M 
14: EX-101.SCH  XBRL Schema -- ecvt-20221231                         XSD    353K 
184: JSON        XBRL Instance as JSON Data -- MetaLinks              871±  1.37M  
185: ZIP         XBRL Zipped Folder -- 0001708035-23-000007-xbrl      Zip   2.11M  


‘EX-32.2’   —   Certification — §906 – SOA’02


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Exhibit 32.2
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the annual report of Ecovyst Inc. (the “Company”) on Form 10-K for the period ended December 31, 2022 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Michael Feehan, Vice President and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:
1.The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2.The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date:February 28, 2023/s/ MICHAEL FEEHAN
Vice President and Chief Financial Officer
(Principal Financial Officer)



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/28/238-K
For Period end:12/31/22
 List all Filings 


9 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/29/24  Ecovyst Inc.                      10-K       12/31/23  167:20M
 1/10/24  SEC                               UPLOAD2/08/24    2:39K  Ecovyst Inc.
12/19/23  SEC                               UPLOAD2/08/24    2:42K  Ecovyst Inc.
11/17/23  SEC                               UPLOAD2/08/24    2:42K  Ecovyst Inc.
 5/25/23  Ecovyst Inc.                      424B7                  2:415K                                   Donnelley … Solutions/FA
 5/24/23  Ecovyst Inc.                      424B7       5/23/23    1:385K                                   Donnelley … Solutions/FA
 5/05/23  Ecovyst Inc.                      10-Q        3/31/23   89:7.7M
 3/06/23  Ecovyst Inc.                      424B7                  2:389K                                   Donnelley … Solutions/FA
 3/02/23  Ecovyst Inc.                      424B7                  1:359K                                   Donnelley … Solutions/FA


19 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/22/22  Ecovyst Inc.                      8-K:5,9    12/16/22   13:568K                                   Donnelley … Solutions/FA
 4/29/22  Ecovyst Inc.                      8-K:5,8,9   4/25/22   11:189K                                   Donnelley … Solutions/FA
 3/01/22  Ecovyst Inc.                      10-K       12/31/21  181:24M
 1/14/22  Ecovyst Inc.                      S-8         1/14/22    5:168K                                   Donnelley … Solutions/FA
11/09/21  Ecovyst Inc.                      10-Q        9/30/21  106:12M
 8/09/21  Ecovyst Inc.                      10-Q        6/30/21  104:12M
 8/03/21  Ecovyst Inc.                      8-K:1,2,5,8 8/01/21   12:265K                                   Donnelley … Solutions/FA
 7/15/21  Ecovyst Inc.                      8-K:1,9     7/12/21   11:212K                                   Donnelley … Solutions/FA
 6/30/21  Ecovyst Inc.                      8-K:1,9     6/24/21   11:149K                                   Donnelley … Solutions/FA
 6/11/21  Ecovyst Inc.                      8-K:1,2,9   6/09/21   12:5.8M                                   Donnelley … Solutions/FA
 3/04/21  Ecovyst Inc.                      8-K:1,7,8,9 2/28/21   12:978K                                   Donnelley … Solutions/FA
10/16/20  Ecovyst Inc.                      8-K:1,8,9  10/15/20   12:911K                                   Donnelley … Solutions/FA
 2/27/20  Ecovyst Inc.                      10-K       12/31/19  182:30M
 8/09/18  Ecovyst Inc.                      8-K:5,7,9   8/06/18    4:161K                                   Donnelley … Solutions/FA
12/13/17  Ecovyst Inc.                      8-K:1,2,9  12/11/17    2:929K                                   Donnelley … Solutions/FA
11/14/17  Ecovyst Inc.                      10-Q        9/30/17   92:9.3M
 9/01/17  Ecovyst Inc.                      S-1/A¶                15:9M                                     Donnelley … Solutions/FA
 8/14/17  Ecovyst Inc.                      S-1/A¶                12:9.2M                                   Donnelley … Solutions/FA
 6/09/17  Ecovyst Inc.                      S-1                   16:14M                                    Donnelley … Solutions/FA
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