First quarter GAAP earnings per share (EPS) from continuing operations was $0.54 compared to $0.23 in the prior year quarter. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. 5 Investor Relations Contact: Giuseppe (Joe) Di Salvo Vice President, Treasurer and Investor Relations Avient Corporation +1 440-930-1921 giuseppe.disalvo@avient.com Media Contact: Kyle G. 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.

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The non-GAAP financial measures include: adjusted Earnings Per Share, adjusted Operating Income, net debt / adjusted EBITDA, and adjusted EBITDA. In addition, operating income before the effect of special items is a component of Avient’s annual and long-term employee incentive plans and is used in debt covenant computations. 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.

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The non-GAAP financial measures include: Adjusted Earnings Per Share, Adjusted EBITDA and Adjusted EBITDA Margin. 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. 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.

February 10, 2020 Feb. 10, 2020 SEC Filings

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