https://www.avient.com/sites/default/files/2024-03/QF-02 QMS Global Standard Response.PDF
Control of Non-conforming products, complaints
handling, recall and CAPA
Avient follows a documented process for control of non-
conforming products, complaints handling, recall and
CAPA.
Non-conforming products are identified,
segregated, and evaluated.
Non-conforming
products are identified, segregated, and
evaluated.
https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520Seaport%2520Global%2520Transports%2520%2526%2520Industrials%2520Conference.pdf
POLYONE CORPORATION 3
Use of Non-GAAP Measures
This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
The non-GAAP financial measures
include: adjusted EPS, Specialty platform operating income percentage, adjusted
operating income, and return on invested capital
Below is a reconciliation of these non-GAAP financial measures
to their most directly comparable financial measures calculated and presented in accordance with GAAP for each fiscal year end.
https://www.avient.com/sites/default/files/resources/POL%2520Credit%2520Suisse%2520IR%2520Presentation%2520w%2520non-GAAP%25209%252017%25202013.pdf
Forward – Looking Statements
Page 2
• This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
A reconciliation of each non-GAAP financial measure with the most directly
comparable GAAP financial measure is attached to this presentation which is
posted on our website at www.polyone.com.
Credit Suisse September 2013 Investor Presentation non-GAAP v2.pdf
Reconciliation to Condensed Consolidated Balance Sheets
https://www.avient.com/sites/default/files/resources/POL%2520Sidoti%2520IR%2520Presentation%2520w%2520Non%2520GAAP%25203%252018%25202014.pdf
Forward – Looking Statements
Page 2
• This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
In certain cases throughout this presentation, we
have presented GAAP and non-GAAP financial measures adjusted to reflect full-
year 2012 Pro forma results, including Spartech and Glasforms and excluding
discontinued operations
A reconciliation of each non-GAAP financial measure with the most directly
comparable GAAP financial measure is attached to this presentation which is
posted on our website at www.polyone.com.
https://www.avient.com/sites/default/files/resources/PolyOne%2520Investor%2520Presentation%2520Jefferies%25202013%2520Global%2520Industrial%2520Conference_Posting.pdf
Forward – Looking Statements
Page 2
• This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
A reconciliation of each non-GAAP financial measure with the most directly
comparable GAAP financial measure is attached to this presentation which is
posted on our website at www.polyone.com.
August 13 - Jefferies 2013 Investor Presentation non-GAAP v2 (2).pdf
Reconciliation to Condensed Consolidated Balance Sheets
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/2024-10/Compensation Committee Charter - Final.pdf
Approve the adoption and amendment of Company stock ownership guidelines and annually
review compliance with these guidelines.
3
Non-employee Director Compensation
Review the compensation of non-employee directors and make recommendations to the
Board regarding changes to existing compensation levels.
• Review and recommend to the Board for its approval equity-based grants and awards to non-
employee directors under the Company’s equity-based plans and annually review compliance
with Company stock ownership guidelines.
The Committee may delegate its authority under this Charter relating to employees other than
executive officers and non-employee directors, to the extent it deems appropriate and
consistent with law and customary practice and may otherwise fully delegate authority
relating to matters it deems to be ministerial