Ecovyst, Inc. Annual report pursuant to Section 13 and 15(d)

Inventories (Tables)

12 Months Ended

Dec. 31, 2017

Inventories are classified and valued as follows:



	December 31,
	2017		2016
Finished products and work in process	$	199,919	$	175,182
Raw materials	62,469		51,866
	$	262,388	$	227,048

Valued at lower of cost or market:
LIFO basis	$	162,315	$	135,605
Valued at lower of cost and net realizable value:
FIFO or average cost basis	100,073		91,443
	$	262,388	$	227,048