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https://www.avient.com/sites/default/files/2025-05/AVNT Q1 2025 Webcast Slides_w_non-GAAP.pdf
You can identify these statements by the fact that they do not relate strictly to historic or current facts.
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.
Senior management believes these measures are useful
to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their
nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and
magnitude.