Pro Forma Financial Information Avient acquired the Clariant Color business on 2020年7月1日 (the “Acquisition Date”). To provide comparable financial results, Avient references “pro forma” financial metrics, which include the business results of Clariant Color for periods prior to the Acquisition Date.

Avient acquired the Clariant Color business on 2020年7月1日 (the “Acquisition Date”). To provide comparable financial results, the Company references “pro forma” financial metrics, which include the business results of Clariant Color for periods prior to the Acquisition Date.

✓ Document the source and date of receipt of all competitors’ price lists and other competitive data contained in your files Immediately upon leaving, write a note concerning the time, place and parties involved in the discussion, sign and date the note and give it to the Avient Legal Department

Generally, data is kept on planned vs. actual production dates, operators enter raw material lot numbers, line and processing conditions are recorded, and test data is recorded. PolyOnetracks actual vs estimated ship dates and various systems (electronic, fax, phone) are currently used to inform Customers in the event of a late delivery.

If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within seven (7) business days after the date of invoice. Any times or dates for delivery communicated by Seller (including those 8. 売主は、本製品の提 供以前においてはいつでも、注文確認書の日付時点 において、現在の買主を支配する者と無関係な者また 10 controlling Buyer as of the date of the order confirmation, acquires control, through ownership of voting securities or otherwise, over Buyer.

Pro Forma Financial Information The Company acquired Avient Protective Materials (“Dyneema”) on 2022年9月1日 (the “Acquisition Date”) and sold the Distribution segment on 2022年11月1日. To provide comparable results, the company references “pro forma” financial metrics, which include the business results of Avient Protective Materials for periods prior to the Acquisition Date, as if the transaction occurred on 2021年1月1日 and reflect Distribution as a discontinued operation.

Pro Forma Financial Information The Company acquired Avient Protective Materials (“Dyneema”) on 2022年9月1日 (the “Acquisition Date”) and sold the Distribution segment on 2022年11月1日. To provide comparable results, the company references “pro forma” financial metrics, which include the business results of Avient Protective Materials for periods prior to the Acquisition Date, as if the transaction occurred on 2021年1月1日 and reflect Distribution as a discontinued operation.

Pro Forma Financial Information The Company acquired Avient Protective Materials (“Dyneema”) on 2022年9月1日 (the “Acquisition Date”) and sold the Distribution segment on 2022年11月1日. To provide comparable results, the company references “pro forma” financial metrics, which include the business results of Avient Protective Materials for periods prior to the Acquisition Date, as if the transaction occurred on 2021年1月1日 and reflect Distribution as a discontinued operation.

Avient acquired the Clariant Color business on 2020年7月1日 (the “Acquisition Date”). To provide comparable financial results, the Company references “pro forma” financial metrics, which include the business results of Clariant Color for periods prior to the Acquisition Date.

Any forward-looking statement speaks only as of the date on which such statement is made, and we undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. Three Months Ended December 31, Year Ended December 31, Reconciliation to Consolidated Statements of Income 2023 2022 2023 2022 Sales $ 719.0 $ 790.4 $ 3,142.8 $ 3,396.9 Gross margin - GAAP 208.9 172.0 892.5 882.7 Special items in gross margin (Attachment 3) 17.6 45.5 80.0 81.1 Adjusted gross margin $ 226.5 $ 217.5 $ 972.5 $ 963.8 Adjusted gross margin as a percent of sales 31.5 % 27.5 % 30.9 % 28.4 % Operating income - GAAP 43.1 0.4 196.8 243.3 Special items in operating income (Attachment 3) 26.1 59.9 116.0 108.7 Adjusted operating income $ 69.2 $ 60.3 $ 312.8 $ 352.0 Adjusted operating income as a percent of sales 9.6 % 7.6 % 10.0 % 10.4 % The following pro forma adjustments are referenced by management to provide comparable business performance by incorporating the APM business in periods prior to the acquisition date (2022年9月1日).