https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520Goldman%2520Sachs%2520Basic%2520Materials%2520Conference%2520-%2520May%25202016.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.
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.
1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings.
https://www.avient.com/sites/default/files/resources/Innovation_Day_-_May_2014_0.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.
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.
Patterson
8:15-8:30 AM Financial Highlights and
Goals
Bradley C.
https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520Seaport%2520Global%2520Transports%2520%2526%2520Industrials%2520Confer....pdf
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.
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 for
each fiscal year end.
https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520Morgan%2520Stanley%2520Conference.pdf
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.
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/resources/Innovation%2520Day%2520-%2520May%25202014.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.
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.
Patterson
8:15-8:30 AM Financial Highlights and
Goals
Bradley C.
https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520KeyBanc%2520Conference%2520-%2520September%252014%25202016.pdf
Use of Non-GAAP Measures
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 p p p
on our website at www.polyone.com.
1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings.
https://www.avient.com/sites/default/files/resources/September%2520Investor%2520Presentation.pdf
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.
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/2024-12/2024 Avient Executive Bios_Holger Kronimus.pdf
Kronimus served as International Controller and Finance
Director as well as other positions of financial, commercial and plant management in Avient’s
Color, Additives & Ink business unit.
Prior to Avient, he worked in financial and commercial
roles in Elekluft Elekronik and Docon Unternehmensberatung in Germany.
https://www.avient.com/sites/default/files/2021-12/AVNT 2021 Investor Day_0.pdf
The non-GAAP financial measures include: adjusted EPS, adjusted operating income, free cash flow,
return on invested capital 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/2023-09/Avient Sustainability Day 2023 - Website %289.19%29.pdf
The non-GAAP financial measures include Free Cash Flow and Adjusted EBITDA Margin.
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, Avient references “pro forma” financial metrics, which include the business results of Clariant Color for the entirety of 2020.