Three Months Ended 2023年12月31日 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income (loss) from continuing operations attributable to Avient shareholders $ 27.8 $ 0.30 $ (17.0) $ (0.19) Special items, after tax (Attachment 3) 5.4 0.06 38.3 0.42 Amortization expense, after-tax 15.0 0.16 14.6 0.16 Adjusted net income / EPS $ 48.2 $ 0.52 $ 35.9 $ 0.39 (1) Per share amounts may not recalculate from figures presented herein due to rounding Year Ended 2023年12月31日 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 75.8 $ 0.83 $ 82.8 $ 0.90 Special items, after tax (Attachment 3) 79.3 0.86 116.2 1.26 Amortization expense, after-tax 61.5 0.67 49.0 0.53 Adjusted net income / EPS $ 216.6 $ 2.36 $ 248.0 $ 2.69 (1) Per share amounts may not recalculate from figures presented herein due to rounding 7 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended December 31, Year Ended 2023年12月31日 2022 2023 2022 Sales $ 719.0 $ 790.4 $ 3,142.8 $ 3,396.9 Cost of sales 510.1 618.4 2,250.3 2,514.2 Gross margin 208.9 172.0 892.5 882.7 Selling and administrative expense 165.8 171.6 695.7 639.4 Operating income 43.1 0.4 196.8 243.3 Interest expense, net (26.8) (49.4) (115.3) (119.8) Other income (expense), net 4.3 (28.4) 5.8 (59.7) Income (loss) from continuing operations before income taxes 20.6 (77.4) 87.3 63.8 Income tax benefit (expense) 7.0 60.8 (11.0) 19.3 Net income (loss) from continuing operations 27.6 (16.6) 76.3 83.1 Income (loss) from discontinued operations, net of income taxes 0.8 561.5 (0.1) 620.3 Net income 28.4 544.9 76.2 703.4 Net loss (income) attributable to noncontrolling interests 0.2 (0.4) (0.5) (0.3) Net income attributable to Avient common shareholders $ 28.6 $ 544.5 $ 75.7 $ 703.1 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.30 $ (0.19) $ 0.83 $ 0.91 Discontinued operations 0.01 6.17 — 6.80 Total $ 0.31 $ 5.98 $ 0.83 $ 7.71 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.30 $ (0.19) $ 0.83 $ 0.90 Discontinued operations 0.01 6.17 — 6.73 Total $ 0.31 $ 5.98 $ 0.83 $ 7.63 Cash dividends declared per share of common stock $ 0.2575 $ 0.2475 $ 1.0000 $ 0.9600 Weighted-average shares used to compute earnings per common share: Basic 91.2 91.0 91.1 91.2 Diluted 91.9 91.0 91.8 92.2 8 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended December 31, Year Ended 2023年12月31日 2022 2023 2022 Cost of sales: Restructuring costs, including accelerated depreciation $ (2.0) $ (21.3) $ (11.9) $ (31.1) Environmental remediation costs (17.2) (0.4) (69.7) (24.2) Reimbursement of previously incurred environmental costs 1.6 — 1.6 8.3 Acquisition related costs — (23.8) — (34.1) Impact on cost of sales (17.6) (45.5) (80.0) (81.1) Selling and administrative expense: Restructuring and employee separation costs (1.1) (4.3) (14.9) (5.3) Legal and other (6.1) (4.0) (15.2) (3.0) Acquisition related costs (1.3) (6.1) (5.9) (19.3) Impact on selling and administrative expense (8.5) (14.4) (36.0) (27.6) Impact on operating income (26.1) (59.9) (116.0) (108.7) Interest expense, net - financing costs (0.1) (16.0) (2.3) (26.0) Mark-to-market on derivatives — — — (30.9) Pension and post retirement mark-to-market adjustment and other 3.8 (28.4) 3.7 (28.4) Impact on other income (expense), net 3.8 (28.4) 3.7 (59.3) Impact on income from continuing operations before income taxes (22.4) (104.3) (114.6) (194.0) Income tax benefit on above special items 4.5 26.8 27.7 49.4 Tax adjustments(2) 12.5 39.2 7.6 28.4 Impact of special items on net income from continuing operations $ (5.4) $ (38.3) $ (79.3) $ (116.2) Diluted earnings per common share impact $ (0.06) $ (0.42) $ (0.86) $ (1.26) Weighted average shares used to compute adjusted earnings per share: Diluted 91.9 91.7 91.8 92.2 (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 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, 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 2) Tax adjustments include the net tax impact from non-recurring income tax items, adjustments to uncertain tax position reserves and the establishment, reversal or changes to valuation allowances. 9 Special items (1) Three Months Ended 2023年3月31日 Cost of sales: Restructuring costs, including accelerated depreciation $ (6.6) Environmental remediation costs (1.4) Impact on cost of sales (8.0) Selling and administrative expense: Restructuring and employee separation costs (11.3) Legal and other (4.4) Acquisition related costs (3.4) Impact on selling and administrative expense (19.1) Impact on operating income (27.1) Other loss (0.2) Impact on income from continuing operations before income taxes (27.3) Income tax expense on above special items 6.9 Tax adjustments(2) (1.9) Impact of special items on net income from continuing operations $ (22.3) Diluted earnings per common share impact $ (0.24) Weighted average shares used to compute adjusted earnings per share: Diluted 91.8 (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 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, 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 2) Tax adjustments include the net tax impact from non-recurring income tax items, adjustments to uncertain tax position reserves and the establishment, reversal or changes to valuation allowances. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (Unaudited) (In millions) Year Ended 2023年12月31日 2022 ASSETS Current assets: Cash and cash equivalents $ 545.8 $ 641.1 Accounts receivable, net 399.9 440.6 Inventories, net 347.0 372.7 Other current assets 114.9 115.3 Total current assets 1,407.6 1,569.7 Property, net 1,028.9 1,049.2 Goodwill 1,719.3 1,671.9 Intangible assets, net 1,590.8 1,597.6 Operating lease assets, net 65.3 60.4 Other non-current assets 156.6 136.2 Total assets $ 5,968.5 $ 6,085.0 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 9.5 $ 2.2 Accounts payable 432.3 454.4 Current operating lease obligations 16.6 17.0 Accrued expenses and other current liabilities 315.2 395.8 Total current liabilities 773.6 869.4 Non-current liabilities: Long-term debt 2,070.5 2,176.7 Pension and other post-retirement benefits 67.2 67.2 Deferred income taxes 281.6 342.5 Non-current operating lease obligations 43.2 40.9 Other non-current liabilities 394.4 235.5 Total non-current liabilities 2,856.9 2,862.8 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,319.2 2,334.5 Noncontrolling interest 18.8 18.3 Total equity 2,338.0 2,352.8 Total liabilities and equity $ 5,968.5 $ 6,085.0 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Year Ended 2023年12月31日 2022 Operating activities Net income $ 76.2 $ 703.4 Adjustments to reconcile net income to net cash provided by operating activities: Gain on sale of business, net of tax expense — (550.1) Depreciation and amortization 186.9 157.6 Accelerated depreciation 1.9 5.5 Amortization of inventory step-up — 34.4 Deferred income tax (benefit) expense (61.3) 0.5 Share-based compensation expense 13.2 13.2 Changes in assets and liabilities, net of the effect of acquisitions: Decrease in accounts receivable 38.6 32.6 Decrease in inventories 24.3 14.0 (Decrease) increase in accounts payable (22.2) 10.7 (Decrease) increase in pension and other post-retirement benefits (15.1) 7.1 Taxes paid on gain on sale of business (104.1) (2.8) Accrued expenses and other assets and liabilities, net 63.2 (27.7) Net cash provided by operating activities 201.6 398.4 Investing activities Capital expenditures (119.4) (105.5) Business acquisitions, net of cash acquired — (1,426.1) Settlement of foreign exchange derivatives — 93.3 Net proceeds from divestiture 7.3 928.2 Proceeds from plant closures 7.6 6.1 Other investing activities 10.3 — Net cash used by investing activities (94.2) (504.0) Financing activities Debt offering proceeds — 1,300.0 Purchase of common shares for treasury — (36.4) Cash dividends paid (90.2) (86.8) Repayment of long-term debt (105.8) (956.8) Payments on withholding tax on share awards (3.4) (4.3) Debt financing costs (2.3) (49.3) Net cash (used) provided by financing activities (201.7) 166.4 Effect of exchange rate changes on cash (1.0) (20.9) (Decrease) increase in cash and cash equivalents (95.3) 39.9 Cash and cash equivalents at beginning of year 641.1 601.2 Cash and cash equivalents at end of year $ 545.8 $ 641.1 12 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income at the segment level does not include: special items as defined in Attachment 3; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker.

meeting challenges arising from changing regulations Auto interior carpet manufacturer Build market-centric solutions differentiated solutions bringing together all Avient • Color, UV durability • Lightweighting • Improved workability • Recyclability • Strength • Durability Copyright © . 2024 9 Personalized, self-administered 9 AVIENT GROWTH VECTORS Copyright © . 2024 10 GDP + 1. Non-PFAS additives EXISTING EVOLVING pipette tips Non-PFAS polymer processing aids flame retardants Meeting tough flame retardancy regulations medical tubing solvent barrier Oil and solvent resistant Copyright © . 2024 37 Margin expansion opportunity CAI margin expansion +350bps margin expansion • Organic volume growth and SG&A efficiencies from prioritizing resources • Increased sales in higher margin growth platforms such as functional additives Productivity • Plant network optimization • Manufacturing efficiencies • Sourcing programs 38Copyright © . Drive COGS reduction - raw material actions, manufacturing, supply chain optimization Summary and financials Copyright © . 2024 55 The start of Avient’s next chapter...

Use of Non-GAAP Measures 4POLYONE CORPORATION FORMULATION EXPERTISE SERVICE INNOVATION Expertise in Polymer Materials, Services and OEMs Brand Owners Processers Assemblers IQ Design Labs InVisiOSM Color Services LSS Customer First Specialty products & services driving customer value What We Do 5POLYONE CORPORATION PolyOne At a Glance 2017 Revenue – $3.2 billion Performance Products & Solutions 21% PolyOne Distribution 34% Specialty Engineered Materials 19% Color Additives & Inks 26% United States 59% Europe 14% Latin 9% 8% 10% $0.13 $0.68 $0.82 $1.00 $1.31 $1.80 $1.96 $2.06 $2.21 2009 2010 2011 2012 2013 2014 2015 2016* 2017 18% 11% 11% Industrial 16% Building & Construction Wire & Cable 9% Electrical & Electronics 6% Appliance 5% *Recast for DSS in discontinued operations 6POLYONE CORPORATION 43% 76% 0% 20% 40% 60% 80% 100% 2005 2010 2017 % o f O pe ra tin g In co m e* *Operating Income excludes corporate charges and special items Specialty OI $5M $87M $280M JV’s Performance Products & Solutions Specialty MixDistribution Mix Shift Highlights Specialty Transformation Distribution and Contract Manufacturing Businesses 7POLYONE CORPORATION Consistently Deliver Double Digit Annual EPS Growth *ROIC is defined as TTM adjusted OI after tax divided by the sum of average debt and equity less cash over a 5 quarter period Proof of Performance 2020 Platinum Vision 12 - 14% 6.5 – 7.5% 15% 2006 2017 2020 “Where we were” “Where we are” Platinum Vision ROIC* 5.0% 14.0% Color, Additives & Inks 1.7% 15.5% Specialty Engineered Materials 1.1% 12.5% Performance Products & Solutions 5.5% 10.7% Distribution 2.6% 6.3% 8POLYONE CORPORATION $50 $116 $0 $40 $80 $120 $160 $200 2012 2014 2016 2018 10.8% 11.3% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 2012 2014 2016 2017 2020 *ROIC is defined as TTM adjusted OI after tax divided by the sum of average debt and equity less cash over a 5 quarter period Free Cash Flow and Improving Returns Free Cash Flow (in millions) ROIC* $200 - $220 14.0% $143 12.9% 15.0% 9POLYONE CORPORATION $767M Returning Cash to Shareholders $0 $150 $300 $450 $600 $750 2011 2012 2013 2014 2015 2016 2017  Since 2011, we have returned over $950 million to shareholders $767M Cumulative Share Repurchases (in millions) $0.16 $0.20 $0.24 $0.32 $0.40 $0.48 $0.58 $0.70 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 3-Year Dividend Plan Increasing Annual Dividend 10POLYONE CORPORATION  Expanding our sales, marketing, and technical capabilities  Investing in operational and LSS initiatives  ~60 - 70% of capital expenditures fund growth initiatives Organic Growth Acquisitions Share Repurchases Dividends  Targets that expand our: • Specialty offerings • End market presence • Geographic breadth  Growth synergies  Adjacent material solutions  Repurchased 2.0 million shares in 2017  Repurchased 20.8 million shares since early 2013  6.5 million shares are available for repurchase under the current authorization  Increased annual dividend by 30% to $0.70 per share, representing the eighth consecutive year of dividend growth  Expect to increase annual dividend 60% or more cumulatively over next three years Free Cash Flow and Strong Balance Sheet Fund Investment / Shareholder Return 11POLYONE CORPORATION *Specialty Platform revenue from products introduced in last five years Vitality Index Progression* 38% Target ≥ 35% Innovation Drives Earnings Growth $20 $52 Research & Development Spend ($ millions) Total Specialty Addressable Market of over $2.6 Billion (10 Projects) (10 Projects) ($500 million) (19 Projects) ($1.4 billion) Innovation Pipeline Potential Frame Opportunity Prototype Scale-up and Test Market Commercial Launch $500 Million $1.4 Billion $700 Million Phase 5Phase 4Phase 3Phase 2Phase 1 Build Business Case 12POLYONE CORPORATION Key Innovation Growth Platforms Composites Barrier Additive Technology Fiber Colorants Flame Retardant Polymers  Increasing regulatory drive for halogen replacements  $400m addressable market  Drive to prevent oxygen, light and UV rays from affecting contents in PET packaging, extending shelf life  $200m addressable market  60% of world fiber consumption is synthetic, need to simplify manufacturing and eliminate waste  $300m addressable market  Polymer formulation and process engineering create a pipeline for next generation materials  Drive to replace aluminum and steel with plastics without compromising on strength Total Sales ($millions) 13POLYONE CORPORATION  Providing LSS services to small/medium sized customers – have trained over 30 customers in LSS methodology  Providing Industrial design and color services to small/medium sized customers  On time delivery above 95% Strengthening Relationships: Customer First Through World-Class Service 14POLYONE CORPORATION  Addressable market exceeds $40 billion  Strong performance demonstrates that our strategy and execution are working  Megatrends and emerging opportunities align with strengths  Innovation and services provide differentiation, incremental pricing power and competitive advantage  Strategic reinvestment for growth while returning cash to shareholders  Strong and proven management team driving growth and performance Why Invest In PolyOne? 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; 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; the effect of changes in accounting principles or other such laws or provisions affecting reported results and tax adjustments.

Use of Non-GAAP Measures 4POLYONE CORPORATION INPUTS FORMULATION EXPERTISE SERVICE VALUE Base resins Additives Modifiers Pigments Expertise in Polymer Materials, Services and OEMs Brand Owners Processers Assemblers InVisiO SM Color Services IQ Design Labs LSS Customer First Specialty products & services What We Do Driving customer value 5POLYONE CORPORATION $0.13 $0.68 $0.82 $1.00 $1.31 $1.80 $1.96 $2.06 2009 2010 2011 2012 2013 2014 2015 2016* *Recast for DSS in discontinued operations PolyOne At a Glance Performance Products & Solutions 22% PolyOne Distribution 34% Specialty Engineered Materials 18% Color Additives and Inks 26% 2016 Revenue by Segment Adjusted Earnings per Share 2016 Revenue by Geography United States 60% Europe Latin 9% 7% 10% 6POLYONE CORPORATION 43% 76% 0% 20% 40% 60% 80% 100% 2005 2010 3Q 2017 % o f O p e ra ti n g I n c o m e * *Operating Income excludes corporate charges and special items **LTM 3Q 2017 Specialty OI $5M $87M $275M** JV’s Performance Products & Solutions Specialty MixDistribution Mix Shift Highlights Specialty Transformation Distribution and Contract Manufacturing Businesses 7POLYONE CORPORATION Driving Growth • Refreshed training curriculum for sales force • Upgraded capabilities to generate and capture new business leads • Expanded R&D resources to focus on key platforms Investment in Commercial Resources Commercial Resource Additions* Total Sales CallsSales Opportunity Funnel (in billions) *Sales, Marketing & Technology headcount 8POLYONE CORPORATION *ROIC is defined as TTM adjusted OI after tax divided by the sum of average debt and equity less cash over a 5 quarter period Proof of Performance & 2020 Platinum Vision 12 - 14% 6.5 – 7.5% Consistently Deliver Double Digit Annual EPS Growth 2006 YTD 2017 2020 “Where we were” “Where we are” Platinum Vision ROIC* 5.0% 13.8% Color, Additives & Inks 1.7% 16.4% Specialty Engineered Materials 1.1% 13.1% Performance Products & Solutions 5.5% 11.4% Distribution 2.6% 6.6% 9POLYONE CORPORATION $50 $116 $137 $0 $40 $80 $120 $160 $200 2012 2014 2016 2017 10.8% 11.3% 12.9% 13.8% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 2012 2014 2016 3Q 2017 2020 Free Cash Flow (in millions) ROIC* *ROIC is defined as TTM adjusted OI after tax divided by the sum of average debt and equity less cash over a 5 quarter period Free Cash Flow and Improving Returns 15.0% >$200 10POLYONE CORPORATION $0.16 $0.20 $0.24 $0.32 $0.40 $0.48 $0.54 $0.70 $- $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90 $1.00 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Annual Dividend 7 Consecutive Years of Increased Dividends 3-Year Dividend Plan  Announced 30% increase to dividend in October 2017, reflecting strong and sustainable cash flow as well as confidence in future earnings growth  Expect to increase annual dividend 60% or more cumulatively over next three years 11POLYONE CORPORATION $767M Returning Cash to Shareholders $0 $150 $300 $450 $600 $750 2011 2012 2013 2014 2015 2016 3Q Cumulative Share Repurchases (in millions)  Since 2011, we have returned over $950 million to shareholders  $192 million returned through dividends  $767 million returned through share repurchases  Have repurchased 20.8 million shares since early 2013 $767M 12POLYONE CORPORATION  Expanding our sales, marketing, and technical capabilities  Investing in operational and LSS initiatives  ~60 - 70% of capital expenditures fund growth initiatives Organic Growth Acquisitions Share Repurchases Dividends  Targets that expand our: • Specialty offerings • End market presence • Geographic breadth  Growth synergies  Adjacent material solutions  Repurchased 2.0 million shares YTD 2017  Repurchased 20.8 million shares since early 2013  6.5 million shares are available for repurchase under the current authorization  Increased annual dividend by 30% to $0.70 per share, representing the seventh consecutive year of dividend growth Free Cash Flow and Strong Balance Sheet Fund Investment / Shareholder Return 13POLYONE CORPORATION *Specialty Platform revenue from products introduced in last five years Vitality Index Progression* 12% 42% Target ≥ 35% Innovation Drives Earnings Growth Innovation Pipeline Potential $20 $54 Research & Development Spending ($ millions) Phase 1 Frame Opportunity 12 Projects Phase 2 Build Business Case 10 Projects Phase 3 Prototype 21 Projects Phase 4 Scale-up & Test Market 19 Projects Phase 5 Commercial Launch 10 Projects $500 Million $1.4 Billion $700 Million Total Specialty Addressable Market of over $2.6 Billion 14POLYONE CORPORATION Key Innovation Growth Drivers Composites Barrier Additive Technology Fiber Colorants Flame Retardant Polymers  Increasing regulatory drive for halogen replacements  $400m addressable market  Drive to prevent oxygen, light and UV rays from affecting contents in PET packaging, extending shelf life  $200m addressable market  60% of world fiber consumption is synthetic, need to simplify manufacturing and eliminate waste  $300m addressable market  Polymer formulation and process engineering create a pipeline for next generation materials  Drive to replace aluminum and steel with plastics without compromising on strength 15POLYONE CORPORATION  Providing LSS services to small/medium sized customers  54% of associates trained in LSS, with over 125 active black belts  Have trained over 30 customers in LSS methodology  Providing training in Customer Centric Selling Skills with customers  Providing Industrial design and color services to small/medium sized customers  On time delivery above 95% Strengthening relationships: Customer First Through World-Class Service 16POLYONE CORPORATION  Addressable market exceeds $40 billion  Strong performance demonstrates that our strategy and execution are working  Megatrends and emerging opportunities align with strengths  Innovation and services provide differentiation, incremental pricing power and competitive advantage  Strategic reinvestment for growth while returning cash to shareholders  Strong and proven management team driving growth and performance Why Invest In PolyOne? 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; 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; the effect of changes in accounting principles or other such laws or provisions affecting reported results and tax adjustments.

PolyOne Corporation Page 4 PolyOne Commodity to Specialty Transformation • Volume driven, commodity producer • Heavily tied to cyclical end markets • Performance largely dependent on non- controlling joint ventures 2000-2005 2006 - 2009 2010 – 2014 2015 and beyond • Steve Newlin appointed, Chairman, President and CEO • New leadership team appointed • Implementation of four pillar strategy • Focus on value based selling, investment in commercial resources and innovation to drive transformation • Substantial EPS growth from $0.13 to all-time high of $1.80 • Shift to faster growing, high margin, less cyclical end markets • Key acquisitions propel current and future growth, as well as margin expansion • Specialty mix expands to 65% of Operating Income – strongest mix of earnings in history • Accelerating growth • Deliver consistent double digit annual EPS growth • Maintain >35% vitality index • Pursue strategic acquisitions that expand specialty offerings and geographic breadth • Invest and grow current and next generation talent PolyOne Corporation Page 5 Building & 10% Electrical & 11% 9% Distribution 28% PP&S Specialty 52% 69% 13% 7% Asia 2014 Revenues: $3.8 Billion End Markets 2014 Revenues: $3.8 Billion PolyOne At A Glance $0.12 $0.27 $0.21 $0.13 $0.68 $0.82 $1.00 $1.31 $1.80 2006 2007 2008 2009 2010 2011 2012 2013 2014 Adjusted EPS PolyOne Corporation Page 6 Old PolyOne *Operating Income excludes corporate charges and special items 2% 34% 43% 62% 65% 66% 0% 20% 40% 60% 80% 100% 2005 2008 2010 2013 2014 YTD 2015 2020 % o f O pe ra tin g In co m e* JV's Performance Products & Solutions Distribution Specialty 80%+ Specialty OI $5M $46M $87M $195M $242M $183M Mix Shift Highlights Specialty Transformation Transformation 2020 Platinum Vision Platinum Vision PolyOne Corporation Page 7 Confirmation of Our Strategy Specialization Globalization Operational Excellence Commercial Excellence Driven by our core values of Collaboration, Innovation and Excellence, we are the world’s premier provider of specialized polymer materials, services and solutions PolyOne Corporation Page 8 2006 YTD 2015 2020 “Where we were” “Where we are” Platinum Vision 1) Operating Income % Specialty: Global Color, Additives & Inks 1.7% 17.2% 20%+ Global Specialty Engineered Materials 1.1% 15.1% 20%+ Designed Structures & Solutions 1.4% (2012) 3.5% 12 – 14% Performance Products & Solutions 5.5% 8.1% 10 – 12% Distribution 2.6% 6.6% 6.5 – 7.5% 2) Specialty Platform % of Operating Income 6.0% 66% 80%+ 3) ROIC 5.0% 11.9% 15% 4) Adjusted EPS Growth N/A 24 Consecutive Quarters of YOY EPS Growth Double Digit Expansion Proof of Performance & 2020 Goals PolyOne Corporation Page 9 Innovation Drives Earnings Growth *Percentage of Specialty Platform revenue from products introduced in last five years $20 $52 2006 TTM Research & Development Spending ($ millions) Specialty Platform Vitality Index Progression* 14% 28% 2006 TTM Specialty Platform Gross Margin % 12% 43% 2006 TTM Specialty Vitality Index Target ≥ 35% TTM 9/30/15 TTM 9/30/15 TTM 9/30/15 PolyOne Corporation Page 10 Innovation Pipeline Potential Prototype Frame Opportunity Scale-up & Test Market Build Business Case Commercial Launch Phase 1 Phase 2 Phase 3 Phase 4 Phase 5 12 4 9 6 1 6 3 7 4 5 6 1 1 7 2 Breakthrough Platform Derivative Number of Projects 12 10 23 19 10 74 Specialty Addressable Market ($ millions) - - $1,150 $1,000 $250 $2,400 PolyOne Corporation Page 11 Lightweighting with Advanced Composites Increasing Healthcare Penetration Innovation Initiatives Expansion in Consumer Markets New Market Development $$$ $$ $ High Temperature Polymers PolyOne Corporation Page 12 Design and Service as a Differentiator Right Material & Color Desired Product Design Appropriate Manufacturing Process Delivering Concept to Commercialization Connecting the Dots with iQ Design Labs and InVisiO Color Design PolyOne Corporation Page 13 Customer First Through World-Class Service Strengthening relationships through:  Providing LSS services to small/medium sized customers • Supporting customers who lack their own formal process improvement initiatives  Providing training in Customer Centric Selling Skills with customers’ sales force PolyOne Corporation Page 14 60% 97% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2008 Q3 2015 Pension Funding** As of 2015年9月30日 Debt Maturities & Pension Funding Net Debt / Adjusted EBITDA** = 2.1x $49 $121 $317 $600 $400 $0 $100 $200 $300 $400 $500 $600 $700 $800 2015 2018 2020 2023 Debt Maturities As of 2015年9月30日 ($ millions) Coupon Rate: 7.500% Variable* 7.375% 5.250% ** includes US-qualified pension plans only *Weighted average rate on revolver was 2.49% as of 9/30/15 **TTM 9/30/2015 PolyOne Corporation Page 15 Free Cash Flow and Strong Balance Sheet Fund Investment / Shareholder Return  Expanding our sales, marketing, and technical capabilities  Investing in operational and LSS initiatives  ~75% of capital expenditures fund growth initiatives Organic Growth Acquisitions Share Repurchases Dividends $0.16 $0.20 $0.32 $0.40 $0.48 $0.10 $0.20 $0.30 $0.40 $0.50 2011 2012 2013 2014 2015 2016 Annual Dividend  Targets that expand our: • Specialty offerings • End market presence • Geographic breadth  Synergy opportunities  Adjacent material solutions  Repurchased nearly 2.4 million shares in Q3 2015  Repurchased 14.8 million shares since early 2013  5.2 million shares are available for repurchase under the current authorization $0.24 PolyOne Corporation Page 16 The New PolyOne: A Specialty Growth Company Why Invest In PolyOne?  Addressable market exceeds $40 billion  Strong performance demonstrates that our strategy and execution are working  Megatrends and emerging opportunities align with our strengths  Innovation and services provide differentiation, incremental pricing power, and competitive advantage  Strong and proven management team driving growth and performance PolyOne Corporation Page 17 Appendix PolyOne Corporation Page 18 $0.20 $0.28 $0.36 $0.49 $0.54 $0.00 $0.15 $0.30 $0.45 $0.60 Q3'11 Q3'12 Q3'13 Q3'14 Q3'15 Adjusted EPS Q3 2015 Financial Highlights  Color Additives & Inks operating margin reaches record third quarter level of 17.3%  Specialty Engineered Materials operating margin grew 210 basis points year-over-year to 14.7%  Third quarter adjusted EPS has grown on average 28% per year since 2011 $13 $19 $29 $30 $35 $0 $10 $20 $30 $40 Q3'11 Q3'12 Q3'13 Q3'14 Q3'15 GCAI Operating Profit $11 $13 $15 $18 $20 $10 $14 $18 $22 Q3'11 Q3'12 Q3'13 Q3'14 Q3'15 GSEM Operating Profit Note: $ in millions, except per share data PolyOne Corporation Page 19 Building & 7% Electrical & 1% 31% Textiles 7% 12% 1.7% 4.6% 5.1% 5.5% 7.2% 8.1% 9.7% 12.2% 17.2% 20%+ 2006 2007 2008 2009 2010 2011 2012 2013 2014 YTD 2015 2020 Operating Income % of Sales At a Glance Global Color, Additives and Inks 2014 Revenues: $0.9 Billion Solutions Expanding Profits 2014 Revenue by Industry Segment 14.7% Platinum Vision 44% 36% PolyOne Corporation Page 20 4% Building & 18% Electrical & 16% At a Glance Global Specialty Engineered Materials 2014 Revenues: $0.6 Billion Solutions 2014 Revenue by Industry Segment Expanding Profits 1.1% 1.3% 3.4% 5.1% 9.6% 8.0% 8.6% 9.3% 15.1% 20%+ 2006 2007 2008 2009 2010 2011 2012 2013 2014 YTD 2015 2020 Operating Income % of Sales Platinum Vision 12.1% 44% 33% 19% PolyOne Corporation Page 21 2% Building & 23% 27% 30% 96% At a Glance Designed Structures and Solutions Solutions 2014 Revenues: $0.6 Billion Expanding Profits 2014 Revenue by Industry Segment 1.4% 5.6% 7.3% 3.5% 12-14% 2012 2013 2014 YTD 2015 2020 Operating Income % of Sales Platinum Vision PolyOne Corporation Page 22 Building & 33% 5% Electrical & 1% 11% 18% 16% 5.5% 6.9% 3.8% 3.6% 5.5% 4.3% 6.3% 7.2% 8.1% 2006 2007 2008 2009 2010 2011 2012 2013 2014 YTD 2015 2020 Operating Income % of Sales At a Glance Performance Products and Solutions Solutions Expanding Profits 2014 Revenues: $0.8 Billion 10-12% Platinum Vision 2014 Revenue by Industry Segment 7.7% PolyOne Corporation Page 23 Building & 13% Electrical & 23% 15% 25% 2.6% 3.0% 3.5% 4.0% 4.6% 5.6% 6.4% 5.9% 6.6% 6.5-7.5% 2006 2007 2008 2009 2010 2011 2012 2013 2014 YTD 2015 2020 Operating Income % of Sales 15% 52% 2006 Q3 2015 At a Glance Distribution Key Suppliers 2014 Revenues: $1.1 Billion ROIC Expanding Profits 6.1% Platinum Vision http://www.avient.com/Pages/VariationRoot.aspx PolyOne Corporation Page 24 2 lbs Plastic = 3 lbs aluminum or 8 lbs steel or 27 lbs glass 33% less material by weight than aluminum 75% less material by weight than steel 93% less material by weight than glass Requires 91% less energy to recycle a pound of plastic versus a pound of paper Source: SPI: Sustainability and the Plastics Industry Plastics: Key to Future Sustainable Development PolyOne Corporation Page 25 Commitment to Operational Excellence 81% 93% 2006 2014 16.2% 9.9% 2006 2014 On-Time Delivery Working Capital % of Sales 5% 43% 2006 2014 Percent of Associates Trained in LSS  Five consecutive years – CFO Magazine Best Working Capital Management in the chemical industry World’s Best Business Process Excellence Program in 2012*  113 trained Black Belts  235 trained Green Belts  151 trained Kaizen Leaders World’s Best Start-up Program for Lean Six Sigma Deployment in 2009* *Both awards received from International Quality and Productivity Center PolyOne Corporation Page 26 Application Examples PolyOne Corporation Page 27 Outdoor Applications • Leading provider of high performance specialty materials for the recreational and sports & leisure industry • Well positioned across all segments to address market needs  Metal to Polymer Conversion  Lightweighting  Thermal Management  Impact Performance Source: Outdoor Industry Association PolyOne Corporation Page 28  $1.5 billion attractive, growing market  Additives improve performance and reduce cost through light-weighting, reduced waste, faster cycle times, and extended shelf life of finished product  Aligned with megatrend of protecting the environment:  Sustainability benefits include lower package weight and improved recyclability of package at end of use Market Opportunity Leading Global Supplier of Additives In Growing PET Market Shelf-life extension Greater product consistency Recyclability and reduced carbon footprint Color and Special Effects Weight reduction Enhanced product aesthetics High heat resistance PET Bottling Technology 0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 2009 2014 2019 Asia Pacific North America Latin America Western Europe Eastern Europe Middle East and Africa Global PET Packaging Growth 2009-2019 Source: Euromonitor retail off-trade consumption (PET bottles & jars, home care, personal care, food & non-alcoholic beverages) B ill io n un its 5% CAGR PolyOne Corporation Page 29 • Includes formulation and consultative services to assist manufacturers and brand owners in positively identifying their finished goods • Protects brand equity & consumer welfare • Reduces exposure to unwarranted recall expenses • Secures supply chain integrity – support for safe expansion into new geographies Authentication Technology PolyOne Corporation Page 30 • Color harmonization across 15 unique color-and-polymer combinations • Eliminated need for multiple pre- colored materials • Reduced Land Rover’s working capital 2015 Range Rover Evoque Interior PolyOne Corporation Page 31 • Reduced health and environmental impact • System cost reduction • Radiation-shielding performance • Parts consolidation • Design freedom CT Scanner PolyOne Corporation Page 32 Metal Replacement Solutions • Replaces metal in LED lighting • Extends LED durability and life span eliminating hot spots • Greater design flexibility with fewer parts • Weight reduction • Simplifies manufacturing and lowers total production cost PolyOne Corporation Page 33 High-Barrier Packaging Containers • Capability to extrude up to 13 layers • Strong oxygen and moisture vapor transmission protection • Can be made symmetrical or asymmetrical to meet customized needs of broad variety of applications • Barrier protection and superior sensory properties PolyOne Corporation Page 34 Aerospace Applications • Leading provider of specialty materials for the aerospace industry • Typical applications  Mil-spec aircraft windows, canopies, windscreens, instrument panels, wingtip lenses  Interior – gallery furnishings, tray tables, arm rests, trim strips, joint/edge coverings • Benefits:  High impact strength  Resistant to UV rays  Flame and smoke compliance  Easy to clean with aggressive cleaners; anti-microbial grades available  Range of sizes, thicknesses, colors, etc. Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; employee separation costs resulting from personnel reduction programs, plant phase-in costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties, remediation costs 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

Enable 100% of products manufactured for packaging applications to be recyclable or reusable. Even more, our manufacturing capabilities are flexible and easily adaptable to changing customer needs. Whether an additional line at an existing manufacturing plant, or a new facility in a growing region, we ramp-up quickly and cost-efficiently. 23 Capex / Revenue 2021E (%) AVIENT IS ASSET LIGHT Avient Specialty Other 2 2 2 2 3 3 3 4 3 4 4 5 5 5 5 5 6 7 27 e nt e nt ( xc l.

Clariant Masterbatch performance will be included in this year’s report. 2021 Sustainalytics ESG Risk Ranking Newsweek Most Responsible Companies 2016 2017 2018 2019 2020PF VOC Reduction Reduced Energy Use Bio-derived Content Eco-conscious Renewable Energy Applications Recyclability Reduced Material Requirements Lightweighting $275M $325M $355M $410M $560M 13 (1) Avient Sustainable Solutions definitions aligned with FTC 2012 Guide for the Use of Environmental Marketing Claims (“Green Guides”) (2) 2020 is Pro forma to include full year of the Clariant Masterbatch business (2) Revenue from Sustainable Solutions 2016 – 2020 SUSTAINABILITY FOR A BETTER TOMORROW 14 • Revenue from sustainable solutions expected to grow 11% in 2021 as our innovation efforts and collaboration with customers continues to accelerate • Relentless focus on delivering our 2030 sustainability targets to benefit the planet and people of the world while adding value to our customers, communities, associates and shareholders • Investments centered around innovation and global sustainability megatrends o Improving Recyclability – Technologies that allow for increased use of post-consumer recycled (PCR) material o Light-weighting – Composites and CAI applications to reduce weight and material requirements, which minimize energy and carbon emissions o Eco-Conscious – Health and human safety applications as well as Avient’s alternative materials to replace lead, PVC, halogens, BPA and other less eco-friendly options o Avient CycleWorks – New innovation center dedicated to advancing recycling and the circular economy through collaboration with customers and brand owners Enable 100% of products manufactured for packaging applications to be recyclable or reusable. Even more, our manufacturing capabilities are flexible and easily adaptable to changing customer needs. Whether an additional line at an existing manufacturing plant, or a new facility in a growing region, we ramp-up quickly and cost-efficiently. 18 Capex / Revenue 2021E (%) AVIENT IS ASSET LIGHT Avient Specialty Other 2 3 2 2 2 3 3 4 3 3 3 4 4 5 5 5 6 7 7 8 24 t (E xc l.

T H E N E W P O L Y O N E : A S P E C I A L T Y G R O W T H C O M P A N Y  Growing leadership position in attractive markets  Innovation, technology and service are differentiators  Capital management is a strength: Record-setting cash generation to continue for years  Expand ROIC while increasing invested capital  Proven acquisition strategy with robust pipeline  Commercial investments are fueling momentum and generating organic growth SERVICE: T H E T I M E L E S S D I F F E R E N T I A T O R PolyOne Corporation 29 T A L E N T D E V E L O P M E N T PolyOne Corporation 30 Leadership Program Participants 2012 2013 2015 47 86 2016 125 169 216 Campus Hires 2008 2011 25 47 PolyOne LSS Blackbelts 2008 2011 67 202 147 A U N I Q U E C U S T O M E R E X P E R I E N C E Industrial Design IQ DESIGN LABS PolyOne Corporation 31 Material & Color Expertise Manufacturing Expertise 3 14 Industrial designers $0 $7M $4M $40M Opportunity funnel New business revenue LSS CUSTOMER FIRST PolyOne Corporation 32 Customer Projects Enables sales growth by building more intimate customer relationships, giving us insight to customers’ needs, with a service that is not easily replicated 2 85 3 D P R I N T I N G B R I N G I N G N E W I D E A S T O L I F E PolyOne Corporation 33 Enables validation of fit and function Shortens design cycle and time to market Avoids tooling rework Drives innovation Delivers substantial customer value PolyOne Corporation 34 From concept to production 99.9% Reduction in turnaround time Traditional Timeline up to 24 weeks PolyOne ColorMatrix Select™ 6 hours Innovative system for processors and OEMs to develop colors in real time Complete system that provides customers with the freedom to match, prototype and produce color entirely within their own facility C O L O R M A T R I X S E L E C T ™ “Being able to create color and produce parts in 1 day is unheard of in this industry” -CEO, Industry Leader I N N O V A T I N G W I T H P O L Y O N E PolyOne Corporation 35 SEGMENT HIGHLIGHTS C O L O R , A D D I T I V E S & I N K S PolyOne Corporation 36 Solid Colorants Performance Additives Screen Printing Inks Liquid Colorants 27% 14% Textiles Building & 10% 10%Transportation Electrical & Operating Income & MarginRevenue by Region C O L O R , A D D I T I V E S & I N K S 2 0 1 7 R E V E N U E | $ 8 9 3 M I L L I O N $4 $25 $104 $139 0.9% 5.5% 12.2% 15.5% 16.0% 18.0% 100 110 120 130 140 150 PolyOne Corporation 37 32% 46% 1% Mexico Brazil S P E C I A L T Y E N G I N E E R E D M A T E R I A L S PolyOne Corporation 38 Engineered Formulations Advanced Thermoplastic Elastomers 20% 19% 13% Building & Electrical & S P E C I A L T Y E N G I N E E R E D M A T E R I A L S Revenue by Region Operating Income & Margin 2 0 1 7 R E V E N U E | $ 6 2 4 M I L L I O N PolyOne Corporation 39 $21 $57 $76 0.1% 5.1% 9.3% 28% 48% 22% 12.1% P E R F O R M A N C E P R O D U C T S & S O L U T I O N S PolyOne Corporation 40 Specialty Vinyl Solutions Healthcare Formulations Smart Device Materials Flame Retardant Polymers Building & 30% Electrical & 1% Asia 77% Mexico P E R F O R M A N C E P R O D U C T S & S O L U T I O N S Operating Income & MarginRevenue by Region 2 0 1 7 R E V E N U E | $ 7 2 1 M I L L I O N $40 $33 $56 $77 4.6% 3.6% 7.2% 10.7% 16.0% 10 100 PolyOne Corporation 41 $886 $668 $773 $721Sales D I S T R I B U T I O N E N D M A R K E T S & S U P P L I E R S PolyOne Corporation 42 23% 22% Electrical & Building & $20 $25 $63 $73 2.9% 5.9% 6.3% 1.0% 3.0% 5.0% 7.0% 15 25 35 45 55 65 75 Operating Income & Margin2017 Revenue | $1.2 Billion http://www.avient.com/Pages/VariationRoot.aspx http://www.avient.com/Pages/VariationRoot.aspx T A R G E T E N D M A R K E T S & A P P L I C A T I O N E X A M P L E S PolyOne Corporation 43 Thermally Conductive Chemical Resistant Polymer Colorants Elastomeric Grips and Handles Structural Composites Antimicrobial Technologies Anti-Counterfeiting Target End Markets… Healthcare Catheter Technologies Under-hood Components Target End Markets… Automotive Interior Structural Sound & Vibration Management Roof Systems Air Management Electronics and Cameras Lighting Exterior / Interior Trim Braces & Brackets Fasteners Seals & Flaps Target End Markets… Consumer Thermally Conductive Polymer Colorants Elastomeric Grips and Handles Structural Composite Oxygen Scavenger Laser Marking Additives Antistatic Technologies UV Light Barrier Technologies Cap & Closure Colorants Process Optimization Antioxidant Technologies Density Modified Target End Markets… Packaging  Impart weight, sound and metallic finish to caps and closures for cosmetics and spirits applications  Elevate quality and prestige perceptions among high-end consumers  Eliminate time and cost associated with secondary operations and assembly Luxury Packaging GravitechTM Density Modified Polymers  Eliminate costs by increasing pigment density  Enhance color performance without altering form and formulation  Increase design capabilities by reducing weight and layer thickness Optimize Color Usage OnColorTM Super Concentrates  Inhibit microbial growth on polymer surfaces  Enhance value or products and devices  Highly versatile concentrate with the ability to be incorporated into a wide variety of products Combat Bacteria Formation WithStandTM Antimicrobial Technology  Durable, long-lasting products stand up to the most aggressive disinfectants  Minimize environmental stress cracking and discoloration  One of the broadest medically approved polymer and colorant portfolios Medical Device Housings Chemically Resistant Engineered Polymers Color & Design Services  Greater control of color development and supply chain  Work across entire design process from concept to commercialization  Inspire creativity in the use of polymer materials, colors, and effects  Innovative brand differentiation  Faster development timelines Outdoor Applications  Leading provider of high performance specialty materials for the recreational and sports & leisure industry  Well positioned across all segments to address market needs  Metal to Polymer Conversion  Lightweighting  Thermal Management  Impact Performance  ColorMatrix Fiber Colorant Solutions  Proprietary advanced liquid color formulations and equipment enable greater efficiency and productivity  Eliminates aqueous dyeing and its associated wastewater treatment  Solid Color Concentrates  Extrusion-spun fibers colored via solid masterbatch Fiber Colorants  High flame retardancy to meet strict UL standards  Greater processing and design flexibility  Specialized additives provide long term color stability  Diffusive lens materials improve light dispersion Smart Home Devices ResilienceTM Vinyl Solutions 1 Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Senior management uses comparisons of adjusted net income from continuing operations attributable to PolyOne shareholders and diluted adjusted earnings per share (EPS) from continuing operations attributable to PolyOne shareholders, excluding special items, to assess performance and facilitate comparability of results. 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; 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; the effect of changes in accounting principles or other such laws or provisions affecting reported results and tax adjustments. Tax adjustments include the net tax (expense) benefit from one-time income tax items, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments. 2 Adjusted EBITDA and net debt to adjusted EBITDA is calculated as follows: (In millions) Year Ended 2017年12月31日 Income from continuing operations, before income taxes $ 212.3 Interest expense, net 60.8 Depreciation and amortization 82.8 Special items impact on income from continuing operations, before income taxes(1) 32.9 Adjusted EBITDA $ 388.8 Senior secured revolving credit facility $ 56.5 Senior secured term loan due 2022 637.5 Total Secured Debt 694.0 Less: Cash and cash equivalents (243.6) Net Secured Debt $ 450.4 Short-term and current portion of long-term debt $ 32.6 Long-term debt 1,290.9 Total Debt 1,323.5 Less: Cash and cash equivalents (243.6) Net Debt $ 1,079.9 Total Secured Debt / Adjusted EBITDA 1.8 Net Secured Debt / Adjusted EBITDA 1.2 Total Debt / Adjusted EBITDA 3.4 Net Debt / Adjusted EBITDA 2.8 (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; 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; the effect of changes in accounting principles or other such laws or provisions affecting reported results and tax adjustments.

For the most part, we source raw materials and manufacture our products locally in the regions we serve, so we expect minimal direct impact from tariffs announced to date. Three Months Ended 2025年3月31日 2024 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net (loss) income attributable to Avient common shareholders $ (20.2) $ (0.22) $ 49.4 $ 0.54 Special items, after-tax (Attachment 3) 75.7 0.82 5.5 0.06 Amortization expense, after-tax 14.5 0.16 14.9 0.16 Adjusted net income / EPS $ 70.0 $ 0.76 $ 69.8 $ 0.76 (1) Per share amounts may not recalculate from figures presented herein due to rounding 7 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended 2025年3月31日 2024 Sales $ 826.6 $ 829.0 Cost of sales 563.4 550.8 Gross margin 263.2 278.2 Selling and administrative expense 262.5 184.2 Operating income 0.7 94.0 Interest expense, net (26.9) (26.6) Other expense, net (0.4) (0.9) (Loss) income before income taxes (26.6) 66.5 Income tax benefit (expense) 6.7 (16.8) Net (loss) income $ (19.9) $ 49.7 Net income attributable to noncontrolling interests (0.3) (0.3) Net (loss) income attributable to Avient common shareholders $ (20.2) $ 49.4 (Loss) earnings per share attributable to Avient common shareholders - Basic: $ (0.22) $ 0.54 (Loss) earnings per share attributable to Avient common shareholders - Diluted: $ (0.22) $ 0.54 Cash dividends declared per share of common stock $ 0.2700 $ 0.2575 Weighted-average shares used to compute (loss) earnings per common share: Basic 91.5 91.2 Diluted 91.5 92.0 8 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended 2025年3月31日 2024 Cost of sales: Restructuring costs, including accelerated depreciation $ (4.1) $ 3.6 Environmental remediation costs (4.9) (4.0) Reimbursement of previously incurred environmental costs 1.3 — Impact on cost of sales (7.7) (0.4) Selling and administrative expense: Restructuring and employee separation costs (5.1) (0.7) Legal and other (0.4) (3.5) Cloud-based enterprise resource planning system impairment (86.3) — Acquisition related costs — (1.6) Impact on selling and administrative expense (91.8) (5.8) Impact on operating income (99.5) (6.2) Interest expense, net - financing costs (1.7) — Impact on (loss) income before income taxes (101.2) (6.2) Income tax benefit on special items 25.5 1.4 Tax adjustments(2) — (0.7) Impact of special items on net (loss) income $ (75.7) $ (5.5) Diluted (loss) earnings per common share impact $ (0.82) $ (0.06) Weighted average shares used to compute adjusted earnings per share: Diluted 91.8 92.0 (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 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 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 2) Tax adjustments include the net tax impact from non-recurring income tax items and certain adjustments to uncertain tax position reserves and valuation allowances. 9 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) 2025年3月31日 2024年12月31日 ASSETS Current assets: Cash and cash equivalents $ 456.0 $ 544.5 Accounts receivable, net 489.6 399.5 Inventories, net 372.8 346.8 Other current assets 111.9 131.3 Total current assets 1,430.3 1,422.1 Property, net 951.8 955.3 Goodwill 1,684.0 1,659.7 Intangible assets, net 1,464.5 1,450.4 Other non-current assets 280.6 323.6 Total assets $ 5,811.2 $ 5,811.1 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 7.8 $ 7.7 Accounts payable 422.2 417.4 Accrued expenses and other current liabilities 268.2 331.0 Total current liabilities 698.2 756.1 Non-current liabilities: Long-term debt 2,061.3 2,059.3 Deferred income taxes 268.0 260.4 Other non-current liabilities 469.3 405.7 Total non-current liabilities 2,798.6 2,725.4 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,298.3 2,313.8 Noncontrolling interest 16.1 15.8 Total equity 2,314.4 2,329.6 Total liabilities and equity $ 5,811.2 $ 5,811.1 10 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Three Months Ended 2025年3月31日 2024 Operating activities Net (loss) income $ (19.9) $ 49.7 Adjustments to reconcile net (loss) income to net cash used by operating activities: Depreciation and amortization 45.3 44.3 Cloud-based enterprise resource planning system impairment 71.6 — Share-based compensation expense 2.4 3.3 Changes in assets and liabilities: Increase in accounts receivable (83.7) (81.9) Increase in inventories (20.3) (12.3) (Decrease) increase in accounts payable (1.0) 1.7 Environmental insurance recovery 34.0 — Decrease in incentive accruals (53.1) (16.8) Accrued expenses and other assets and liabilities, net (26.4) (30.8) Net cash used by operating activities (51.1) (42.8) Investing activities Capital expenditures (12.5) (24.4) Proceeds from plant closures — 2.0 Other investing activities — (2.1) Net cash used by investing activities (12.5) (24.5) Financing activities Payments on long-term borrowings — (2.7) Cash dividends paid (24.7) (23.5) Other financing activities (3.6) (1.9) Net cash used by financing activities (28.3) (28.1) Effect of exchange rate changes on cash 3.4 (6.1) Decrease in cash and cash equivalents (88.5) (101.5) Cash and cash equivalents at beginning of year 544.5 545.8 Cash and cash equivalents at end of period $ 456.0 $ 444.3 11 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income and earnings before interest, taxes, depreciation and amortization (EBITDA) at the segment level does not include: special items as defined in Attachment 3; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker.

Three Months Ended 2024年3月31日 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 49.4 $ 0.54 $ 20.8 $ 0.23 Special items, after-tax (Attachment 3) 5.5 0.06 22.3 0.24 Amortization expense, after-tax 14.9 0.16 15.1 0.16 Adjusted net income / EPS $ 69.8 $ 0.76 $ 58.2 $ 0.63 7 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended 2024年3月31日 2023 Sales $ 829.0 $ 845.7 Cost of sales 550.8 598.1 Gross margin 278.2 247.6 Selling and administrative expense 184.2 190.5 Operating income 94.0 57.1 Interest expense, net (26.6) (28.8) Other (expense) income, net (0.9) 0.7 Income from continuing operations before income taxes 66.5 29.0 Income tax expense (16.8) (7.7) Net income from continuing operations 49.7 21.3 Loss from discontinued operations, net of income taxes — (0.9) Net income 49.7 20.4 Net income attributable to noncontrolling interests (0.3) (0.5) Net income attributable to Avient common shareholders $ 49.4 $ 19.9 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.54 $ 0.23 Discontinued operations — (0.01) Total $ 0.54 $ 0.22 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.54 $ 0.23 Discontinued operations — (0.01) Total $ 0.54 $ 0.22 Cash dividends declared per share of common stock $ 0.2575 $ 0.2475 Weighted-average shares used to compute earnings per common share: Basic 91.2 91.0 Diluted 92.0 91.8 8 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended 2024年3月31日 2023 Cost of sales: Restructuring costs, including accelerated depreciation $ 3.6 $ (6.6) Environmental remediation costs (4.0) (1.4) Impact on cost of sales (0.4) (8.0) Selling and administrative expense: Restructuring and employee separation costs (0.7) (11.3) Legal and other (3.5) (4.4) Acquisition related costs (1.6) (3.4) Impact on selling and administrative expense (5.8) (19.1) Impact on operating income (6.2) (27.1) Other income (loss), net — (0.2) Impact on income from continuing operations before income taxes (6.2) (27.3) Income tax benefit on above special items 1.4 6.9 Tax adjustments(2) (0.7) (1.9) Impact of special items on net income from continuing operations $ (5.5) $ (22.3) Diluted earnings per common share impact $ (0.06) $ (0.24) Weighted average shares used to compute adjusted earnings per share: Diluted 92.0 91.8 (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 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, 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 2) Tax adjustments include the net tax impact from non-recurring income tax items, adjustments to uncertain tax position reserves and the establishment, reversal or changes to valuation allowances. 9 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) 2024年3月31日 2023年12月31日 ASSETS Current assets: Cash and cash equivalents $ 444.3 $ 545.8 Accounts receivable, net 475.3 399.9 Inventories, net 354.0 347.0 Other current assets 117.1 114.9 Total current assets 1,390.7 1,407.6 Property, net 1,021.7 1,028.9 Goodwill 1,700.1 1,719.3 Intangible assets, net 1,546.5 1,590.8 Other non-current assets 217.1 221.9 Total assets $ 5,876.1 $ 5,968.5 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 9.6 $ 9.5 Accounts payable 428.3 432.3 Accrued expenses and other current liabilities 294.2 331.8 Total current liabilities 732.1 773.6 Non-current liabilities: Long-term debt 2,069.4 2,070.5 Pension and other post-retirement benefits 66.3 67.2 Deferred income taxes 280.0 281.6 Other non-current liabilities 390.5 437.6 Total non-current liabilities 2,806.2 2,856.9 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,321.3 2,319.2 Noncontrolling interest 16.5 18.8 Total equity 2,337.8 2,338.0 Total liabilities and equity $ 5,876.1 $ 5,968.5 10 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Three Months Ended 2024年3月31日 2023 Operating activities Net income $ 49.7 $ 20.4 Adjustments to reconcile net income to net cash used by operating activities: Depreciation and amortization 43.8 48.7 Accelerated depreciation 0.5 1.8 Share-based compensation expense 3.3 3.2 Changes in assets and liabilities: Increase in accounts receivable (81.9) (40.2) (Increase) decrease in inventories (12.3) 3.8 Increase (decrease) in accounts payable 1.7 (9.9) Accrued expenses and other assets and liabilities, net (47.6) (50.0) Net cash used by operating activities (42.8) (22.2) Investing activities Capital expenditures (24.4) (20.3) Net proceeds from divestiture — 7.3 Proceeds from plant closures 2.0 — Other investing activities (2.1) — Net cash used by investing activities (24.5) (13.0) Financing activities Cash dividends paid (23.5) (22.5) Repayment of long-term debt (2.7) (0.8) Other financing activities (1.9) (2.3) Net cash used by financing activities (28.1) (25.6) Effect of exchange rate changes on cash (6.1) 2.4 Decrease in cash and cash equivalents (101.5) (58.4) Cash and cash equivalents at beginning of year 545.8 641.1 Cash and cash equivalents at end of period $ 444.3 $ 582.7 11 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income and earnings before interest, taxes, depreciation and amortization (EBITDA) at the segment level does not include: special items as defined in Attachment 3; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker.