Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include adjusted EPS, adjusted operating income, adjusted EBITDA and adjusted EBITDA margins.

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Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) 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.

who has accepted a Chief Financial Officer position with another company. James has demonstrated the financial acumen, analysis and decision-making required to lead our Treasury function and collaborate internally and externally with our banks and other financial stakeholders," said executive vice president and chief financial officer. 

Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) 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.

This financial information can be found on the company's website at www.avient.com/investors. Non-GAAP Financial Measures The non-GAAP financial measures include: net debt to pro forma adjusted EBITDA and adjusted EPS.

Reconciliation of Non-GAAP Financial Measures (Unaudited)(Dollars in millions, except per share data) 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.

Financials Financial Fundamentals

Non-GAAP Financial Measures Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Reconciliation of Non-GAAP Financial Measures (Unaudited)

Financials Financial Fundamentals