Company: AVNT
Filing Date: 2025-03-27
Form Type: DEF 14A
Source: 0001122976-25-000019
Chunk: 91

Company: AVIENT CORP
Filing Date: 2025-03-27
Form: DEF 14A
Chunk 91
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 written notice directed to Avient should be addressed to Equiniti Trust Company, LLC, 1110 Centre Pointe Curve, Suite 101, Mendota Heights, MN 55120 or oral notice may be given by calling +1-855-598-2615:

• to receive a separate copy of the Annual Report on Form 10-K for the fiscal year ended December 31, 2024, proxy statement or Notice of Internet Availability of Proxy Materials for the Annual Meeting;

• to receive separate copies of those materials for future meetings; or

• if the shareholder shares an address and wishes to request delivery of a single copy of proxy materials, rather than receiving multiple copies.

For the Board of Directors

Avient Corporation

#### Amy M. Sanders
Senior Vice President, General Counsel, Secretary and Corporate Ethics Officer

March 27, 2025

<div align='center'>PROXY STATEMENT 2025 | Annual Meeting of Shareholders 79</div>

Appendix A

Reconciliation of Non-GAAP Financial Measures (Unaudited)

(Dollars in millions, except per share data)

Senior management uses comparisons of diluted adjusted earnings per share (EPS) from continuing operations attributable to Avient shareholders, excluding special items, to assess performance and facilitate comparability of results. Senior management also uses adjusted operating income to assess performance and allocate resources because senior management believes that this measure is useful in understanding current profitability levels and how it may serve as a basis for future performance. In addition, adjusted operating income is a component of Avient’s annual employee incentive plans and is used in debt covenant computations.

Further, as a result of Avient's portfolio shift to an innovator of materials solutions, it has completed several acquisitions and divestitures, which have resulted in a significant amount of intangible asset amortization. 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 the measures described above 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. The presentation of these non-GAAP measures is not intended to be considered in isolation from, as a substitute for, or as superior to, the financial information prepared and presented in accordance with U.S. GAAP. Non-GAAP financial measures have limitations as analytical tools