https://www.avient.com/sites/default/files/2023-03/2023 Avient Bookmarked Proxy Statement - FINAL.pdf
He has
comprehensive knowledge of financial accounting standards and extensive
experience in financial statement preparation, corporate finance, corporate
development, risk management, and investor relations.
Accounting Considerations.
With consideration of the accounting treatment
associated with an incentive plan design, management and the Compensation Committee may alter or
modify the incentive award if the award (and the related accounting consequences) were to adversely
affect our financial performance.
https://www.avient.com/sites/default/files/2025-03/380605_AVIENT_2024AR_full_250325.pdf
Management excludes intangible asset amortization from adjusted EPS as it believes excluding acquired
intangible asset amortization is a useful measure of current period earnings per share.
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.
Johnson
Vice President, Ta x
Holger Kronimus
Vice President, Europe, General Manager,
Engineered Materials , Europe
M.
https://www.avient.com/sites/default/files/2023-11/AVNT Q3 2023 Earnings Press Release.pdf
Non-GAAP Financial Measures
The Company uses both GAAP (generally accepted accounting principles) and non-GAAP
financial measures.
They are based on
management's expectations that involve a number of business risks and uncertainties, any of
which could cause actual results to differ materially from those expressed in or implied by the
forward-looking statements.
Management excludes intangible asset amortization from adjusted EPS as it believes excluding acquired intangible
asset amortization is a useful measure of current period earnings per share.
https://www.avient.com/sites/default/files/2023-07/AVNT Q2 2023 Earnings Press Release%5B43%5D.pdf
Non-GAAP Financial Measures
The Company uses both GAAP (generally accepted accounting principles) and non-GAAP
financial measures.
They are based on
management's expectations that involve a number of business risks and uncertainties, any of
which could cause actual results to differ materially from those expressed in or implied by the
forward-looking statements.
Management excludes intangible asset amortization from adjusted EPS as it believes excluding acquired intangible
asset amortization is a useful measure of current period earnings per share.
https://www.avient.com/sites/default/files/2024-08/AVNT Second Quarter Earnings Press Release.pdf
They are based on
management's expectations that involve a number of business risks and uncertainties, any of
which could cause actual results to differ materially from those expressed in or implied by the
forward-looking statements.
Management excludes intangible asset amortization from adjusted EPS as it believes excluding
acquired intangible asset amortization is a useful measure of current period earnings per share.
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.
https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520Seaport%2520Global%2520Transports%2520%2526%2520Industrials%2520Conference.pdf
They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual
results to differ materially from those expressed in or implied by the forward-looking statements.
POLYONE CORPORATION 3
Use of Non-GAAP Measures
This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
Senior management believes these measures are useful to investors
because they allow for comparison to PolyOne's performance in prior periods without the effect of items that, by their nature, tend to obscure PolyOne's operating results due
to the potential variability across periods based on timing, frequency and magnitude.
https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520Gabelli%2520%2526%2520Co%2520Specialty%2520Chemicals%2520Conference.pdf
They are based on management’s expectations that
involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those
expressed in or implied by the forward-looking statements.
Forward Looking Statements
POLYONE CORPORATION 3
This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
Senior management believes these measures are useful to investors because they allow for comparison to PolyOne's performance in prior periods without the effect of items
that, by their nature, tend to obscure PolyOne's operating results due to the potential variability across periods based on timing, frequency and magnitude.
https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520RW%2520Baird%2520Global%2520Industrial%2520Conference.pdf
They are based on management’s expectations that
involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those
expressed in or implied by the forward-looking statements.
Forward Looking Statements
POLYONE CORPORATION 3
This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
Senior management believes these measures are useful to investors because they allow for comparison to PolyOne's performance in prior periods without the effect of items
that, by their nature, tend to obscure PolyOne's operating results due to the potential variability across periods based on timing, frequency and magnitude.
https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520Gabelli%2520%2526%2520Company%2520Specialty%2520Chemical%2520Conference.pdf
They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual
results to differ materially from those expressed in or implied by the forward-looking statements.
POLYONE CORPORATION 3
Use of Non-GAAP Measures
This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
Senior management believes these measures are useful to investors
because they allow for comparison to PolyOne's performance in prior periods without the effect of items that, by their nature, tend to obscure PolyOne's operating results due
to the potential variability across periods based on timing, frequency and magnitude.
https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520Goldman%2520Basic%2520Materials%2520Conference.pdf
They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual
results to differ materially from those expressed in or implied by the forward-looking statements.
POLYONE CORPORATION 3
Use of Non-GAAP Measures
This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
Senior management believes these measures are useful to investors
because they allow for comparison to PolyOne's performance in prior periods without the effect of items that, by their nature, tend to obscure PolyOne's operating results due
to the potential variability across periods based on timing, frequency and magnitude.