https://www.avient.com/sites/default/files/2022-03/AVNT Mar 2022 Presentation.pdf
The non-GAAP financial measures include: adjusted EPS, adjusted operating income, free cash flow
and adjusted EBITDA.
A reconciliation of each historical 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.avient.com.
To provide comparable financial results, the Company references “pro forma” financial metrics, which include the business results of Clariant Color
for periods prior to the Acquisition Date.
https://www.avient.com/sites/default/files/2021-03/avient-march-ir-fermium_0.pdf
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, adjusted operating income, free
cash flow and adjusted EBITDA.
Avient’s chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources.
https://www.avient.com/sites/default/files/2022-03/Avient 2022 Proxy Statement.pdf
Beggs Senior Vice President, Chief Financial Officer
Michael A.
Beggs Senior Vice President, Chief Financial Officer
Michael A.
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/resources/PolyOne%25202018%2520Proxy%2520Statement.PDF
See Appendix A for an explanation of management’s use of non-GAAP financial measures and a
reconciliation of non-GAAP financial measures to our results as reported under GAAP.
Management has the primary responsibility for the completeness and accuracy of the Company’s consolidated
financial statements and disclosures, the financial reporting process and the effectiveness of the Company’s internal
control over financial reporting.
Richardson Executive Vice President, Chief Financial Officer
Mark D.
https://www.avient.com/sites/default/files/2024-03/2024 Proxy Statement %28Filed%29.pdf
Beggs Senior Vice President, Chief Financial Officer
Michael A.
Management has the primary responsibility for the completeness and accuracy of the Company’s
consolidated financial statements and disclosures, the financial reporting process and the effectiveness
of the Company’s internal control over financial reporting.
Beggs Senior Vice President, Chief Financial Officer
Michael A.
https://www.avient.com/sites/default/files/2021-01/avient-colorants-sweden-ab-certificate-of-registration.pdf
ARTICLES OF ASSOCIATION
Date of the latest change: 2020-11-02
FINANCIAL YEAR
Registered financial year: 0101 - 1231
Latest annual report submitted covers financial
period 20190101-20191231
DATE OF REGISTRATION OF CURRENT AND PREVIOUS BUSINESS NAMES
2020-11-30 Avient Colorants Sweden AB
2016-01-19 Clariant Plastics & Coatings (Nordic) AB
2000-08-23 Clariant Masterbatches Norden Aktiebolag
1990-05-22 Drycolor Aktiebolag
1990-04-10 Nya Drycolor Aktiebolag
**** The above information is an extract from the Trade and Industry
Register Bolagsverket, the Swedish Companies Registration Office ****
Bolagsverket
851 81 Sundsvall
0771-670 670
bolagsverket@bolagsverket.se
www.bolagsverket.se
2020-11-30T14:53:51+0100
Sweden
Bolagsverket
Bolagsverket intygar äktheten och integriteten för detta dokument
https://www.avient.com/sites/default/files/2021-12/certificate-of-registration-avient-s.a-r.l.-sweden-filial-nov-29-2021.pdf
Sweden Filial
Address:
Drottninggatan 56
411 07 GÖTEBORG
County and municipality: Västra Götaland, Göteborg
Note:
MANAGING DIRECTOR
630516 Palm, Christoph, Gruss Strooss 35, L-9991 WEISWAMPACH,
LUXEMBURG
AUDITORS
556053-5873 Ernst & Young Aktiebolag, Box 7850, 103 99 STOCKHOLM
Represented by: 850807-5135
PRINCIPALLY RESPONSIBLE AUDITOR
850807-5135 Edman, Mikael Thomas Gunnar, c/o Ernst & Young AB,
401 82 GÖTEBORG
SIGNATORY POWER
Signatory power alone by
Palm, Christoph
FINANCIAL YEAR
Registered financial year: 0101 - 1231
DATE OF REGISTRATION OF CURRENT AND PREVIOUS BUSINESS NAMES
2021-11-29 Avient S.à r.l., Sweden Filial
2018-08-28 PolyOne S.à.r.l., Sweden Filial
INFORMATION ABOUT THE FOREIGN COMPANY
B226205
Avient S.á.r.l.
19, Route de Bastogne
L-9638 Pommerloch
LUXEMBURG
Registered office of the foreign company:
Pommerloch
Name of the register in which the foreign company is registered:
3 (3)
RCS, Registre de Commerce,
Luxembourg Business Register
LUXEMBURG
Foreign company's financial year:
0101 - 1231
The above information is an extract from the Trade and Industry
Register Bolagsverket, the Swedish Companies Registration Office.
https://www.avient.com/sites/default/files/2020-03/PolyOne_Website-12.19.pdf
USE OF NON-GAAP MEASURES
PolyOne Corporation 3
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, pro forma adjusted EPS, adjusted operating income, adjusted EBITDA, return on
invested capital (ROIC) and free cash flow.
A reconciliation of each historical 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%2520IR%2520Presentation%2520%25E2%2580%2593%2520Recast%2520Financial%2520Information%2520for%2520Discontinued%2520Operations.pdf
Functional Department Name
Recast Financial Information for
Discontinued Operations
June 29, 2017
POLYONE CORPORATION 2
Slide 3 - GAAP Financial Information Recast for DSS Divestiture
Reflects recast GAAP financial information for DSS as a discontinued operation.
Slide 4 - Adjusted Financial Information Recast for DSS Divestiture
Reflects quarterly adjusted condensed financial data recast for DSS as a discontinued operation.
Slide 6 - Non-GAAP Reconciliations
Reflects a reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure for these recast historical financial results.
https://www.avient.com/sites/default/files/2021-08/avient-cdp-climate-change-questionnaire-2021.pdf
Performance: Review financial performance and growth.
This process focuses on financial, operational, and
reputational risks.
Yes, a single figure estimate
Potential financial impact figure (currency)
19,000,000
Potential financial impact figure – minimum (currency)
Potential financial impact figure – maximum (currency)
Explanation of financial impact figure
Avient’s 2020 revenue was $3.8 billion - if our revenue figures were impacted by .5%,
this could result in a $19 million impact. $3.8b*0.5%=$19,000,000.