https://www.avient.com/sites/default/files/resources/POL%2520BofA%2520Basic%2520Materials%2520IR%2520Presentation%2520w%2520non-GAAP%252012%252011%25202013.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.
																	
	
							 
							
														
							
								
								
									
										https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520Sidoti%2520wNonGAAP%2520Rec.pdf
									
								 	
								
										
										 • A reconciliation of each non‐GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is co pa ab e G a c a easu e s attac ed to t s p ese tat o c s posted on our website at www.polyone.com.
																	
	
							 
							
														
							
								
								
									
										https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520Gabelli%2520%2526%2520Co%2520Specialty%2520Chemicals%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.
																	
	
							 
							
														
							
								
								
									
										https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520RW%2520Baird%2520Global%2520Industrial%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.  All DSS results are now reported under discontinued operations.
																	
	
							 
							
														
							
								
								
									
										https://www.avient.com/sites/default/files/resources/POL%2520KeyBanc%2520IR%2520Presentation%2520w%2520non-GAAP%252009%252010%25202013.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.
																	
	
							 
							
														
							
								
								
									
										https://www.avient.com/sites/default/files/2025-05/AVNT May Investor Presentation_w_non-GAAP_0.pdf
									
								 	
								
										
										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.
																	
	
							 
							
														
							
								
								
									
										https://www.avient.com/sites/default/files/2025-03/Q4 2024 Avient Webcast Slides w Non-GAAP.pdf
									
								 	
								
										
										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.
																	
	
							 
							
														
							
								
								
									
										https://www.avient.com/sites/default/files/2022-09/Avient Pro Forma Financial Information.pdf
									
								 	
								
										
										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.
																	
	
							 
							
														
							
								
								
									
										https://www.avient.com/sites/default/files/2025-05/AVNT Q1 2025 webcast slides_v17.pdf
									
								 	
								
										
										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.
																	
	
							 
							
														
							
								
								
									
										https://www.avient.com/sites/default/files/2022-04/Avient Q1 2022 Earnings Release.pdf
									
								 	
								
										
										Three Months Ended March 31, 2022 2021 Sales: Color, Additives and Inks $ 649.5 $ 609.3 Specialty Engineered Materials 244.7 216.5 Distribution 432.9 362.7 Corporate and eliminations (33.3) (26.2) Sales $ 1,293.8 $ 1,162.3 Gross margin: Color, Additives and Inks $ 192.1 $ 197.5 Specialty Engineered Materials 69.8 64.7 Distribution 39.3 39.3 Corporate and eliminations (7.5) 0.9 Gross margin $ 293.7 $ 302.4 Selling and administrative expense: Color, Additives and Inks $ 97.6 $ 108.7 Specialty Engineered Materials 30.1 30.5 Distribution 15.1 15.3 Corporate and eliminations 22.3 27.5 Selling and administrative expense $ 165.1 $ 182.0 Operating income: Color, Additives and Inks $ 94.5 $ 88.8 Specialty Engineered Materials 39.7 34.2 Distribution 24.2 24.0 Corporate and eliminations (29.8) (26.6) Operating income $ 128.6 $ 120.4 Earnings before interest, taxes, depreciation and amortization (EBITDA): Color, Additives and Inks $ 120.5 $ 116.2 Specialty Engineered Materials 47.5 42.0 Distribution 24.4 24.2 Corporate and eliminations (26.0) (24.9) Other income, net (0.6) 1.5 EBITDA $ 165.8 $ 159.0 11 Attachment 7 Avient Corporation Reconciliation of Non-GAAP Financial Measures (Unaudited) (In millions, except per share data) Senior management uses gross margin before special items and 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.