https://www.avient.com/sites/default/files/2023-03/Playground Equipment Application Snapshot.pdf
RECREATIONAL
EQUIPMENT
MANUFACTURER
P L A Y G R O U N D E Q U I P M E N T
• Protection from harsh elements and weathering
• Coating solution to protect children against metal
abrasions
• Range of bright colors
• Formulated without phthalates
• Provided vinyl coating solutions to protect
against the effects of harsh weather, and to
protect children from potential scrapes and
scratches
• Incorporated antimicrobial and UV additives
to resist mold growth
• Offered brightly colored, non-phthalate
plastisol formulations
CORE™ Non-Phthalate Plastisols
KEY REQUIREMENTS
WHY AVIENT?
AVIENT SOLUTION
PROTECTION + AESTHETICS
LEARN MORE
© 2023, Avient Corporation, All Rights Reserved
https://www.avient.com/products/vinyl-formulations/vinyl-plastisols-organosols/core-non-phthalate-plastisols
https://www.avient.com/sites/default/files/2024-09/Compensation Committee Charter July 2024.pdf
Non-employee Director Compensation
Perform administrative functions with respect to the compensation of non-employee
directors, including interpreting existing policy
Non-employee Director Compensation.
https://www.avient.com/sites/default/files/2021-07/avnt-q2-2021-earnings-release.pdf
Refer to
Attachment 7 Reconciliation of Non-GAAP Financial Measures for details regarding
adjustments to previously reported results to arrive to the pro forma financial metrics.
Below is a reconciliation of these non-GAAP
financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.
Below is a reconciliation of these non-GAAP financial measures to their most directly
comparable financial measures calculated and presented in accordance with GAAP.
https://www.avient.com/sites/default/files/2022-07/Avient Announces Second Quarter 2022 Results_1.pdf
You are advised to consult any further disclosures
we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the
Securities and Exchange Commission.
5
Non-GAAP Financial Measures
The Company uses both GAAP (generally accepted accounting principles) and non-GAAP
financial measures.
The non-GAAP financial measures include: adjusted EPS and free cash flow.
Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial
measures calculated and presented in accordance with GAAP.
https://www.avient.com/sites/default/files/2025-02/News Release - AVNT-2024.12.31-News Release 2.12.25 2PM_0.pdf
https://www.avient.com/investors
https://edge.media-server.com/mmc/p/rgfk7qte/
https://www.avient.com/investors
https://register.vevent.com/register/BIf718eaf1419a4d83a527f0aba7b74d90
https://www.avient.com/investors/events-presentations
4
Non-GAAP Financial Measures
The Company uses both GAAP (generally accepted accounting principles) and non-GAAP
financial measures.
Below is a
reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and
presented in accordance with GAAP.
Below is a reconciliation of these non-GAAP financial
measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.
https://www.avient.com/sites/default/files/2024-10/Avient Announces Third Quarter 2024 Results.pdf
The non-GAAP financial measures include adjusted EPS, adjusted
operating income, adjusted EBITDA and adjusted EBITDA margins.
Below is a
reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and
presented in accordance with GAAP.
Below is a reconciliation of these non-GAAP financial measures to their most directly comparable
financial measures calculated and presented in accordance with GAAP.
https://www.avient.com/sites/default/files/2025-05/Avient Announces First Quarter 2025 Results_0.pdf
https://www.avient.com/investors
https://edge.media-server.com/mmc/p/tay7mbuw/
https://www.avient.com/investors
https://register-conf.media-server.com/register/BI648915d05d0c44c4bdef681472840ace
https://www.avient.com/investors/events-presentations
3
Non-GAAP Financial Measures
The Company uses both GAAP (generally accepted accounting principles) and non-GAAP
financial measures.
Below is a reconciliation of these non-GAAP
financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.
Below is a reconciliation of these non-GAAP financial
measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.
https://www.avient.com/sites/default/files/2021-04/avnt-fourth-quarter-2020-news-release.pdf
Non-GAAP Reconciliation
The Company does not provide reconciliations of forward-looking non-GAAP financial
measures, such as outlook for adjusted earnings per share, to the most comparable GAAP
financial measures on a forward-looking basis because the Company is unable to provide a
meaningful or accurate calculation or estimation of reconciling items and the information is not
available without unreasonable effort.
Below is a reconciliation of these non-GAAP
financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.
Below is a reconciliation of these non-GAAP financial measures to their most directly
comparable financial measures calculated and presented in accordance with GAAP.
https://www.avient.com/sites/default/files/2021-04/avnt-first-quarter-2021-news-release.pdf
Refer to Attachment 7
Reconciliation of Non-GAAP Financial Measures for details regarding adjustments to previously
reported results to arrive to the pro forma financial metrics
Below is a reconciliation of these non-GAAP
financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.
Below is a reconciliation of these non-GAAP financial measures to their most directly
comparable financial measures calculated and presented in accordance with GAAP.
https://www.avient.com/sites/default/files/2023-03/Avient Annual Report 2022.pdf
In wire and cable, thermoplastics and composites serve to protect by providing electrical insulation, flame
2 AVIENT CORPORATION
resistance, durability, water resistance, water swelling and color coding to engineered fibers, yarn products, wire
coatings and connectors.
These specialized polymers offer sustainability and performance advantages
compared to traditional materials, including design freedom, processability, weight reduction, chemical resistance,
flame retardance and lower cost.
The presentation of these measures may be different from non-GAAP financial measures used by other companies.