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To meet the stringent regulatory and application requirements of a dynamic wire & cable industry, it is vital to understand how material technologies contribute to performance, fire safety, connectivity, and durability. Avient makes no warranties or guarantees respecting suitability of either Avient’s products or the information for your process or end-use application. You have the responsibility to conduct full-scale end-product performance testing to determine suitability in your application, and you assume all risk and liability arising from your use of the information and/or use or handling of any product.

Use of Non-GAAP Measures This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Lastly, our design capabilities ensure that the application is designed perfectly for the specific end use. At Avient, we’ve built a culture of winning and how we do so is unique, lasting and difficult to replicate.

We were also effective in applying our operational know-how in our North American asset realignment at legacy Spartech operations. Seasonality and Backlog Sales of our products and services are slightly seasonal as demand is generally slower in the first and fourth calendar quarters of the year. For a discussion regarding the significant assumptions used to estimate pension expense, including discount rate and the expected long-term rate of return on plan assets, and how our financial statements can be affected by pension plan accounting policies, see “Critical Accounting Policies” included in “Item 7.

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Lastly, our design capabilities ensure that the application is designed perfectly for the specific end use. Senior management also uses operating income before special items to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and how it may serve as a basis for future performance. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

Our performance was supported by strong demand for our Dyneema® fiber technology used in personal protection applications and raw material deflation. Conference call participants in the question and answer session should pre-register using the link at avient.com/investors, or here, to receive the dial-in numbers and personal PIN. In addition, operating income before the effect of special items is a component of Avient's annual incentive plans and is used in debt covenant computations.

Lastly, our design capabilities ensure that the application is designed perfectly for the specific end use. Senior management also uses operating income before special items to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and how it may serve as a basis for future performance. The presentation of these measures may be different from non-GAAP financial measures used by other companies.