Item 2.02. Results of Operations and Financial Condition.



On April 28, 2021, Element Solutions Inc ("Element Solutions") issued a press
release announcing its financial results for the three months ended March 31,
2021. A copy of this press release is attached hereto as Exhibit 99.1 and is
incorporated herein by reference.
To supplement the financial measures prepared in accordance with generally
accepted accounting principles in the United States of America ("GAAP"), within
the press release, Element Solutions has provided the following non-GAAP
financial measures: EBITDA, adjusted EBITDA, adjusted EBITDA margin, adjusted
earnings per share (EPS), adjusted common shares outstanding, free cash flow,
net debt to adjusted EBITDA ratio, organic net sales growth, second quarter 2021
guidance for adjusted EBITDA and full year 2021 guidance for adjusted EBITDA,
adjusted EPS and free cash flow. Element Solutions also evaluates and presents
its results of operations on a constant currency basis. Investors are encouraged
to refer to the Non-GAAP Measures section in the press release for definitions
of these non-GAAP measures, descriptions of non-GAAP adjustments, and
reconciliation of these non-GAAP measures to their most directly comparable GAAP
financial measures.
The information in this Item 2.02 of this Current Report on Form 8-K and Exhibit
99.1 attached hereto shall not be deemed to be "filed" for purposes of Section
18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to
the liabilities of that section, and shall not be incorporated by reference into
any filing of Element Solutions, whether made before or after the date hereof,
regardless of any general incorporation language in such filing, unless
expressly incorporated by specific reference to such filing.
Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.
The following exhibits are furnished herewith:
Exhibit Number              Description
99.1                          Press release, dated April 28, 2021, relating

to the financial results of

Element Solutions for the three months ended

March 31, 2021 (furnished


                            only)
104                         Cover Page Interactive Data File (formatted as Inline XBRL)(furnished only)

--------------------------------------------------------------------------------

© Edgar Online, source Glimpses