Glendale, Arizona 29. Mesa, Arizona 2. Phoenix, Arizona 30.

U.S. generally accepted accounting principles require that we calculate income or expense for the plans using actuarial valuations. The fair value of the trade names is calculated using a “relief from royalty” methodology. The fair value of in-process research and development was calculated using the income approach.

U.S. generally accepted accounting principles require that we calculate income or expense for the plans using actuarial valuations. When this plan change was recognized in 2009, prior service cost amortization was calculated to fully amortize the prior service cost by the end of 2012, consistent with the period of continued benefits. The fair value of the trade names is calculated using a “relief from royalty” methodology.

Clamp capacity can be calculated by the following equation: A clamp capacity example calculation is shown in Figure 20.

Avient does not provide reconciliations of forward-looking non-GAAP financial measures, such as outlook for Adjusted EBITDA, Adjusted Earnings Per Share, Adjusted Operating Income and Free Cash Flow, to the most comparable GAAP financial measures on a forward-looking basis because Avient is unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. Free cash flow conversion calculated as (EBITDA – Capex) / EBITDA H I G H F R E E C A S H F LOW C O N V E R S I O N Avient reflects 2022 estimated EBITDA of $635M and estimated CAPEX of $90M (excludes IT system upgrade of $15M and synergy capture CAPEX of $10M) Avient PF reflects 2022 modelled EBITDA of $660M and estimated CAPEX of $120M to reflect Dyneema run-rate CAPEX, as well as potential sale of Distribution.

Use this simple calculation:

Performance Fiber Conversion Calculator

Performance Fiber Conversion Calculator

Performance Fiber Conversion Calculator

Performance Fiber Conversion Calculator