Company: AVNT
Filing Date: 2025-03-27
Form Type: DEF 14A
Source: 0001122976-25-000019
Chunk: 92

Company: AVIENT CORP
Filing Date: 2025-03-27
Form: DEF 14A
Chunk 92
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.2 |     |               |     |          92.1 |     |               |     |  90.6 |
| Adjusted EPS attributable to Avient common shareholders from continuing operations |     | $        2.66 |     |              | $        2.36 |     |             |     | $        2.69 |     |               |     | $        2.68 |     |               |     |  $       1.43 |     |       |

(1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; settlement gains or losses and mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non-recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results. The tax benefit or expense on the foregoing special items, non-recurring income tax items and adjustments to uncertain tax position reserves and deferred income tax valuation allowances are also included.

#### Appendix A 80
|                                                   |     | Year EndedDecember 31, 2024 |     |               |
|:--------------------------------------------------|:----|:----------------------------|:----|--------------:|
| Reconciliation to Operating Income - Consolidated |     |                             |     |               |
| Operating income - GAAP                           |     |                             |     | $       329.3 |
| Special items in operating income                 |     |                             |     |          21.4 |
| Adjusted operating income                         |     |                             |     |   $     350.7 |

|                                          |     | Year EndedDecember 31, 2024 |     |              |
|:-----------------------------------------|:----|:----------------------------|:----|-------------:|
| Reconciliation to Operating Income - SEM |     |                             |     |