https://www.avient.com/sites/default/files/resources/Forward%2520Looking%2520Statements%2520and%2520Non%2520GAAP%2520Measures.pdf
Page 3
• This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
In certain cases throughout this
presentation, we have presented GAAP and non-GAAP financial measures
Use of Non GAAP Measures
presentation, we have presented GAAP and non-GAAP financial measures
adjusted to reflect full-year 2011 Pro forma results, including ColorMatrix
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/2023-01/Avient Audit Committee Charter.pdf
Discuss with management and the independent auditor the financial information to be included in
the Company’s Annual Report on Form 10-K, including the annual audited financial statements
and the Company’s disclosures in “Management’s Discussion and Analysis of Financial
Condition and Results of Operations”.
2.
Discuss with management and the independent auditor the financial information to be included in
the Company’s Quarterly Reports on Form 10-Q, including the quarterly financial statements and
the Company’s disclosures in “Management’s Discussion and Analysis of Financial Condition
and Results of Operations”.
3.
Discuss the Company’s quarterly earnings press releases, including with respect to the use of any
“pro forma” or “adjusted” financial information not presented in accordance with generally
accepted accounting principles, as well as financial information and earnings guidance, if any,
provided to investors, analysts, rating agencies or financial institutions.
5.
https://www.avient.com/sites/default/files/2024-03/AS-FILED EF20024640 Avient Corp ARS.pdf
Beggs 47 Senior Vice President and Chief Financial Officer
Kristen A.
Definition and Limitations of Internal Control Over Financial Reporting
A company’s internal control over financial reporting is a process designed to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in
accordance with generally accepted accounting principles.
BEGGS Senior Vice President and Chief Financial Officer
(Principal Financial and Accounting Officer)
February 20, 2024
Jamie A.
https://www.avient.com/sites/default/files/resources/PolyOne%25202011%2520Annual%2520Report.pdf
PATTERSON Executive Vice President and Chief Financial Officer
(Principal Financial and Accounting Officer)
Date: February 17, 2012
Robert M.
FINANCIAL INFORMATION
Security analysts and representatives of financial institutions are invited to contact:
Cynthia D.
Senior Vice President, Chief Financial Officer
MICHAEL E.
https://www.avient.com/sites/default/files/2022-04/Avient Q1 2022 Earnings Release.pdf
The non-GAAP financial measures include: adjusted EPS and free cash flow.
Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial
measures calculated and presented 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/2023-07/AVNT Q2 2023 Earnings Presentation%5B70%5D.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.
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.
The presentation of these measures may be different from non-GAAP financial measures used by other companies.
https://www.avient.com/sites/default/files/2024-11/AVNT M11 Investor Presentation_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.
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.
The presentation of these measures may be different from non-GAAP financial measures used by other companies.
https://www.avient.com/sites/default/files/2023-03/Avient Annual Report 2022.pdf
Beggs 46 Senior Vice President, Chief Financial Officer
Kristen A.
BEGGS Senior Vice President and Chief Financial Officer
(Principal Financial and Accounting Officer)
February 22, 2023
Jamie A.
EXHIBIT AND FINANCIAL STATEMENT SCHEDULES
ITEM 16.
https://www.avient.com/sites/default/files/2020-05/polyone-investor-presentation-may-2020_0.pdf
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.
Below is a reconciliation of this non-GAAP financial measure to the most directly comparable financial measure calculated and presented in accordance with GAAP.
https://www.avient.com/sites/default/files/2024-12/2024 Avient Executive Bios_Jamie Beggs.pdf
BEGGS
Senior Vice President and Chief Financial Officer
Jamie A.
Beggs is Senior Vice President and Chief Financial Officer at Avient Corporation,
an innovator of materials solutions that help customers succeed while enabling a
sustainable world.
She previously served as Chief Financial Officer of Hunt Consolidated, Inc., a diversified
holding company whose businesses served many industries including energy, real estate
and private investments.