Ecovyst, Inc. Quarterly report pursuant to Section 13 or 15(d)

Inventories, Net

3 Months Ended

Mar. 31, 2020

9. Inventories, Net:

Inventories, net, are classified and valued as follows:


	March 31, 2020		December 31, 2019
Finished products and work in process	$	217,426	$	222,940
Raw materials	47,616		58,005
	$	265,042	$	280,945

Valued at lower of cost or market:
LIFO basis	$	156,269	$	168,935
Valued at lower of cost and net realizable value:
FIFO or average cost basis	108,773		112,010
	$	265,042	$	280,945