https://www.avient.com/sites/default/files/2025-05/AVNT May Investor Presentation_w_non-GAAP_0.pdf
Use of non-GAAP measures
This presentation includes the use of 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.
Slide 23
Slide 24: Avient 2024 sales
Slide 25: Color, Additives & Inks
Slide 26: Specialty Engineered Materials
Slide 27: Avient 2024 regional sales, by end market
Slide 28: Raw material basket
Slide 29: Reconciliation of Non-GAAP financial measures (UNAUDITED)
Slide 30: Reconciliation of Non-GAAP financial measures (UNAUDITED)
Slide 31: Reconciliation of Non-GAAP financial measures (UNAUDITED)
https://www.avient.com/sites/default/files/AVNT February IR Presentation_w_Non-GAAP Recs.pdf
The non-GAAP financial measures include: Adjusted Earnings Per Share, Net Debt / Adjusted EBITDA, and Adjusted
EBITDA.
EBITDA and Adjusted EBITDA are non-GAAP financial measures that management uses in evaluating operating
performance.
The presentation of these measures may be different from non-GAAP financial measures used by other companies.
https://www.avient.com/sites/default/files/2024-05/AVNT Q1 2024 Investor Presentation_website w Non-GAAP.pdf
The non-GAAP financial measures include: Adjusted Earnings Per Share, and Adjusted EBITDA.
EBITDA and Adjusted EBITDA are non-GAAP financial measures that management uses in evaluating operating
performance.
The presentation of these measures may be different from non-GAAP financial measures used by other companies.
https://www.avient.com/resources/safety-data-sheets?page=7149
DB4467F Blue Non-Phthalate UV AM
DB4467F Red Non-Phthalate UV AM
PP FR 8-6 LMS-1000
https://www.avient.com/resources/safety-data-sheets?page=6206
DM691#48 ORANGE NON-PHTHALATE
DM691#48 PLUM NON-PHTHALATE
PP FR 8-6 LMS-1000
https://www.avient.com/sites/default/files/2024-11/AVNT M11 Investor Presentation_w_Non-GAAP.pdf
Use of Non-GAAP Measures
This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures.
EBITDA and Adjusted EBITDA are non-GAAP financial measures that management uses in evaluating operating
performance.
The presentation of these measures may be different from non-GAAP financial measures used by other companies.
https://www.avient.com/resources/safety-data-sheets?page=6490
SOLV1329 TROPICAL RETARDER
CORE(TM) V1851 CLEAR FR PVC
PP FR 8-6 LMS-1000
https://www.avient.com/sites/default/files/2025-03/Q4 2024 Avient Webcast Slides w Non-GAAP.pdf
Use of non-GAAP measures
This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures.
Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or
solely as alternatives to, financial measures prepared 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/2024-07/Ballistic Resistant Composite Panels Product Selection _ Install Guide.pdf
These fiber-reinforced panels
offer ballistic resistant security with additional
performance advantages, including durability,
corrosion resistance, electrical non-conductivity,
low thermal conductivity, and reduced weight.
Property GlasArmor Panel ThermoBallistic Panel Test Method
Glass Content 55 wt% 73 wt%
Density 0.066 lb/in3
1.83 g/cm3
0.062 lb/in3
1.72 g/cm3 ASTM D-792
Flex Mod 2.1–2.7 msi
14.5 - 18.6 GPa
2.5 msi
17.2 GPa ASTM D-790
Flex Strength 65 ksi
448 MPa
14 ksi
96.5 MPa ASTM D-790
Barcol Hardness 50–60 n/a ASTM D-2583
Fire Rating 1 hour1 n/a ASTM E-119-09c
Flame Spread Rating 452 n/a ASTM E-84-08a
Smoke Developed Rating 1652 n/a ASTM E-84-08a
MATERIAL DATA (TYPICAL VALUES)
1 UL Level 3 panel was fire tested as part of a wall system with steel studs and drywall face sheet
2 NFPA & IBC Class B rating achieved
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https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520RW%2520Baird%25202015%2520Industrial%2520Conference%2520-%2520November%25202015.pdf
PolyOne Corporation Page 3
Use of Non-GAAP Measures
This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
Reconciliation of Non-GAAP Financial Measures (Unaudited)
(Dollars in millions, except per share data)
Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in
accordance with U.S.
1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings.