CONTROLS AND PROCEDURES
−Removed: Our Chief Executive Officer and our Chief Financial Officer evaluated the effectiveness of our disclosure controls and procedures as of September 30, 2025.
+Added: Our Chief Executive Officer and our Chief Financial Officer evaluated the effectiveness of our disclosure controls and procedures as of March 31, 2026.
Based on that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that, as of such date, our disclosure controls and procedures were effective to ensure that information Olin is required to disclose in the reports that it files or submits with the SEC under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and to ensure that information we are required to disclose in such reports is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.
−Removed: There have been no changes in our internal control over financial reporting that occurred during the quarter ended September 30, 2025, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: There have been no changes in our internal control over financial reporting that occurred during the quarter ended March 31, 2026, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS
14 unchanged sentences
• failure to control costs and inflation impacts or failure to achieve targeted cost reductions;
−Removed: • our reliance on a limited number of suppliers for specified feedstock and services and our reliance on third-party transportation;
• availability of and/or higher-than-expected costs of raw material, energy, transportation, and/or logistics;
+Added: • our reliance on a limited number of suppliers for specified feedstock and services and our reliance on third-party transportation;
• the occurrence of unexpected manufacturing interruptions and outages, including those occurring as a result of labor disruptions and production hazards;
2 unchanged sentences
• risks associated with our international sales and operations, including economic, political or regulatory changes;
+Added: • weak industry conditions affecting our ability to comply with the financial maintenance covenants in our debt agreements;
+Added: • our indebtedness and debt service obligations;
• failure to identify, attract, develop, retain and motivate qualified employees throughout the organization and ability to manage executive officer and other key senior management transitions;
−Removed: • our inability to complete future acquisitions or joint venture transactions or successfully integrate them into our business;
• adverse conditions in the credit and capital markets, limiting or preventing our ability to borrow or raise capital;
−Removed: • weak industry conditions affecting our ability to comply with the financial maintenance covenants in our senior credit facility;
−Removed: • our indebtedness and debt service obligations;
+Added: • our inability to complete future acquisitions or joint venture transactions or successfully integrate them into our business;
• the effects of any declines in global equity markets on asset values and any declines in interest rates or other significant assumptions used to value the liabilities in, and funding of, our pension plans;
7 unchanged sentences
Army Ammunition Plant contract and performance under other governmental contracts.
−Removed: • failure to effectively manage environmental, social and governance issues and related regulations, including climate change and sustainability.
All of our forward-looking statements should be considered in light of these factors.
1 unchanged sentence
PART II — OTHER INFORMATION
−Removed: LEGAL PROCEEDINGS
−Removed: Discussion of legal matters and contingencies can be referred to under Item 1, within Note 18, “Commitments and Contingencies.”
−Removed: Information regarding risk factors applicable to us appears in Part I, Item 1A.
−Removed: Risk Factors of our Annual Report on Form 10-K for the year ended December 31, 2024.
−Removed: There have been no material changes to the risk factors previously disclosed in our Annual Report on Form 10-K for the year ended December 31, 2024.
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.