regions benefited largely from restocking and share gains, particularly in the packaging end market." Income tax benefit on above special items Pension and other post-retirement benefits

Income tax benefit on above special items Pension and other post-retirement benefits Decrease in pension and other post-retirement benefits

Company Contributions to PolyOne Supplemental Retirement Benefit Plan. Name Company Contributions to Qualified Savings Plan ($) Company Contributions to PolyOne Supplemental Retirement Benefit Plan ($) Tax Gross-Ups ($) Standard Expatriate Benefits ($) Other Benefits ($) EXECUTIVE COMPENSATION Tax Gross-ups. Standard Expatriate Benefits.

Smartbatch™ FX for Paint Replacement The replacement of paint on plastic parts with molded-in color (MIC) has several benefits. Applications: • Automotive interior trim and exterior trim components • Appliances, electronics and electrical housings • Personal care and cosmetic packaging • Painted or plated consumer products Benefits: • Efficiently replaces paint and plating for various applications • Reduces number of processing steps and complexity • Provides high glossiness and metallic effects for high-quality paint look • Can be customized to include scratch, dust, and UV resistance PRODUCT BULLETIN 1.844.4AVIENT www.avient.com Copyright © 2024, Avient Corporation. Applications: • Automotive interior trim and exterior trim components • Appliances, electronics and electrical housings • Personal care and cosmetic packaging • Painted or plated consumer products Benefits: • Efficiently replaces paint and plating for various applications • Reduces number of processing steps and complexity • Provides high glossiness and metallic effects for high-quality paint look • Can be customized to include scratch, dust, and UV resistance

Three Barriers Although the circular economy produces benefits for the environment, businesses and individuals, creating the circular economy involves macro changes and is not without challenges. Demonstrating to industries the long-term benefits of choosing materials that have high post-use residual value is a challenge that must be overcome in order to create a circular economy. Last but not least, individuals must rethink how they use products and commit to lifestyle changes that will have economic and environmental benefits for everyone.

All U.S. qualified defined benefit pension plans are frozen, no longer accrue benefits and are closed to new participants. We have foreign pension plans that accrue benefits. The following tables present the change in benefit obligation, change in plan assets and components of funded status for defined benefit pension and post-retirement health care benefit plans.

Three Months Ended 2021年12月31日 2020 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 29.8 $ 0.32 $ 74.2 $ 0.81 Special items, after tax (Attachment 3) 24.0 0.26 (26.7) (0.29) Adjusted net income / EPS - excluding special items $ 53.8 $ 0.58 $ 47.5 $ 0.52 (1) Per share amounts may not recalculate from figures presented herein due to rounding Year Ended 2021年12月31日 2020 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 230.8 $ 2.51 $ 132.0 $ 1.46 Special items, after tax (Attachment 3) 50.0 0.54 24.8 0.27 Adjusted net income / EPS - excluding special items $ 280.8 3.05 $ 156.8 1.73 (1) Per share amounts may not recalculate from figures presented herein due to rounding 8 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended December 31, Year Ended 2021年12月31日 2020 2021 2020 Sales $ 1,201.5 $ 997.0 $ 4,818.8 $ 3,242.1 Cost of sales 948.4 744.1 3,719.2 2,457.8 Gross margin 253.1 252.9 1,099.6 784.3 Selling and administrative expense 179.1 187.9 718.4 595.0 Operating income 74.0 65.0 381.2 189.3 Interest expense, net (17.5) (19.3) (75.3) (74.6) Other (expense) income, net (5.4) 11.7 (1.3) 24.3 Income from continuing operations before income taxes 51.1 57.4 304.6 139.0 Income tax (expense) benefit (22.2) 17.3 (74.0) (5.2) Net income from continuing operations 28.9 74.7 230.6 133.8 Income (loss) from discontinued operations, net of income taxes — 0.1 — (0.4) Net income 28.9 74.8 230.6 133.4 Net loss (income) attributable to noncontrolling interests 0.9 (0.5) 0.2 (1.8) Net income attributable to Avient common shareholders $ 29.8 $ 74.3 $ 230.8 $ 131.6 Earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.33 $ 0.81 $ 2.53 $ 1.47 Discontinued operations — — — (0.01) Total $ 0.33 $ 0.81 $ 2.53 $ 1.46 Earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.32 $ 0.81 $ 2.51 $ 1.46 Discontinued operations — — — (0.01) Total $ 0.32 $ 0.81 $ 2.51 $ 1.45 Cash dividends declared per share of common stock $ 0.2375 $ 0.2125 $ 0.8750 $ 0.8200 Weighted-average shares used to compute earnings per common share: Basic 91.5 91.4 91.4 90.1 Diluted 92.4 92.1 92.1 90.6 9 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 2021年12月31日 2020 2021 2020 Cost of sales: Restructuring costs, including accelerated depreciation $ (6.0) $ (1.8) $ (14.6) $ (4.3) Environmental remediation costs (0.5) (1.1) (22.9) (20.4) Reimbursement of previously incurred environmental costs — — 4.5 8.7 Acquisition related costs 0.6 1.2 (0.6) (9.3) Impact on cost of sales (5.9) (1.7) (33.6) (25.3) Selling and administrative expense: Restructuring, legal and other (4.2) (13.0) (5.9) (22.5) Acquisition earn-out adjustments — 1.5 — (1.0) Acquisition related costs (1.1) (1.4) (8.3) (24.9) Impact on selling and administrative expense (5.3) (12.9) (14.2) (48.4) Impact on operating income (11.2) (14.6) (47.8) (73.7) Costs related to committed financing in interest expense, net — — — (10.1) Other income, net — 0.1 0.1 0.4 Pension settlement/curtailment and mark-to-market adjustment (loss) gain (9.4) 10.3 (9.4) 17.2 Impact on income from continuing operations before income taxes (20.6) (4.2) (57.1) (66.2) Income tax benefit (expense) on above special items 4.1 (1.3) 13.0 14.1 Tax adjustments(2) (7.5) 32.2 (5.9) 27.3 Impact of special items on net income from continuing operations attributable to Avient Shareholders $ (24.0) $ 26.7 $ (50.0) $ (24.8) Diluted earnings per common share impact of special items on net income from continuing operations attributable to Avient shareholders $ (0.26) $ 0.29 $ (0.54) $ (0.27) Weighted average shares used to compute adjusted earnings per share: Diluted 92.4 92.1 92.1 90.6 (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 2) Tax adjustments include the net tax benefit/(expense) from one-time income tax items, adjustments to uncertain tax position reserves and deferred income tax valuation allowances. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (Unaudited) (In millions) Year Ended 2021年12月31日 2020 ASSETS Current assets: Cash and cash equivalents $ 601.2 $ 649.5 Accounts receivable, net 642.3 516.6 Inventories, net 461.1 327.5 Other current assets 128.1 108.5 Total current assets 1,832.7 1,602.1 Property, net 676.1 694.9 Goodwill 1,286.4 1,308.1 Intangible assets, net 925.2 1,008.5 Operating lease assets, net 74.1 80.9 Other non-current assets 208.4 176.0 Total assets $ 5,002.9 $ 4,870.5 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 8.6 $ 18.6 Accounts payable 553.9 471.7 Current operating lease obligations 24.2 25.1 Accrued expenses and other current liabilities 359.6 285.6 Total current liabilities 946.3 801.0 Non-current liabilities: Long-term debt 1,850.3 1,854.0 Pension and other post-retirement benefits 100.0 115.0 Deferred income taxes 100.6 140.0 Non-current operating lease obligations 50.1 56.0 Other non-current liabilities 165.1 192.8 Total non-current liabilities 2,266.1 2,357.8 SHAREHOLDERS' EQUITY Avient shareholders’ equity 1,774.7 1,697.1 Noncontrolling interest 15.8 14.6 Total equity 1,790.5 1,711.7 Total liabilities and equity $ 5,002.9 $ 4,870.5 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Year Ended 2021年12月31日 2020 Operating activities Net income $ 230.6 $ 133.4 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 144.2 111.8 Accelerated depreciation 1.7 3.2 Share-based compensation expense 11.2 11.3 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (143.1) (4.6) (Increase) decrease in inventories (139.5) 40.2 Increase in accounts payable 95.3 78.4 (Decrease) increase in pension and other post-retirement benefits (10.9) 30.7 Increase in post-acquisition earnout liabilities — 1.0 Increase (decrease) in accrued expenses and other assets and liabilities, net 44.3 (3.7) Taxes paid on gain on divestiture — (142.0) Payment of post-acquisition date earnout liability — (38.1) Net cash provided by operating activities 233.8 221.6 Investing activities Capital expenditures (100.6) (63.7) Business acquisitions, net of cash acquired (47.6) (1,380.2) Net proceeds from divestiture — 7.1 Other investing activities (2.0) 5.2 Net cash used by investing activities (150.2) (1,431.6) Financing activities Debt offering proceeds — 650.0 Purchase of common shares for treasury (4.2) (22.4) Cash dividends paid (77.7) (71.3) Repayment of long-term debt (18.5) (7.8) Payments on withholding tax on share awards (10.7) (2.3) Debt financing costs — (9.5) Equity offering proceeds, net of underwriting discount and issuance costs — 496.1 Payment of acquisition date earnout liability — (50.8) Other financing activities (3.5) — Net cash (used) provided by financing activities (114.6) 982.0 Effect of exchange rate changes on cash (17.3) 12.8 Decrease in cash and cash equivalents (48.3) (215.2) Cash and cash equivalents at beginning of year 649.5 864.7 Cash and cash equivalents at end of year $ 601.2 $ 649.5 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. Three Months Ended 2021年12月31日 2020 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results Income from continuing operations before income taxes $ 51.1 $ 20.6 $ 71.7 $ 57.4 $ 4.2 $ 61.6 Income tax (expense) benefit - GAAP (22.2) — (22.2) 17.3 — 17.3 Income tax impact of special items (Attachment 3) — (4.1) (4.1) — 1.3 1.3 Tax adjustments (Attachment 3) — 7.5 7.5 — (32.2) (32.2) Income tax (expense) benefit $ (22.2) $ 3.4 $ (18.8) $ 17.3 $ (30.9) $ (13.6) Effective Tax Rate(1) 43.4 % 26.0 % (30.1) % 22.1 % (1) Rates may not recalculate from figures presented herein due to rounding 14 Year Ended 2021年12月31日 2020 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results Income from continuing operations before income taxes $304.6 $ 57.1 $ 361.7 $ 139.0 $ 66.2 $ 205.2 Income tax expense - GAAP (74.0) — (74.0) (5.2) — (5.2) Income tax impact of special items (Attachment 3) — (13.0) (13.0) — (14.1) (14.1) Tax adjustments (Attachment 3) — 5.9 5.9 — (27.3) (27.3) Income tax expense $ (74.0) $ (7.1) $ (81.1) $ (5.2) $ (41.4) $ (46.6) Effective Tax Rate(1) 24.3 % 22.4 % 3.7 % 22.7 % (1) Rates may not recalculate from figures presented herein due to rounding The following pro forma adjustments are referenced by management to provide comparable business performance by incorporating the Clariant Color business in periods prior to the acquisition date (2020年7月1日).

We have foreign pension plans that accrue benefits. The following tables present the change in benefit obligation, change in plan assets and components of funded status for defined benefit pension and post-retirement health care benefit plans. If all unrecognized tax benefits were recognized, the net impact on the tax provision would be a benefit of $18.1 million.

For additional detail on the components of our annual net periodic benefit cost, see Note 10, Employee Benefit Plans. All U.S. qualified defined benefit pension plans are frozen, no longer accrue benefits and are closed to new participants. We have foreign pension plans that accrue benefits.

2) Tax adjustments include the net tax benefit/(expense) from non-recurring income tax items, adjustments to uncertain tax position reserves and deferred income tax valuation allowances. 11 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (Unaudited) (In millions) Year Ended 2022年12月31日 2021 ASSETS Current assets: Cash and cash equivalents $ 641.1 $ 601.2 Accounts receivable, net 440.6 439.9 Inventories, net 372.7 305.8 Current assets held for sale — 360.2 Other current assets 115.3 119.9 Total current assets 1,569.7 1,827.0 Property, net 1,049.2 672.3 Goodwill 1,671.9 1,284.8 Intangible assets, net 1,597.6 925.2 Operating lease assets, net 60.4 58.2 Non-current assets held for sale — 22.0 Other non-current assets 136.2 207.7 Total assets $ 6,085.0 $ 4,997.2 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 2.2 $ 8.6 Accounts payable 454.4 429.5 Current operating lease obligations 17.0 21.1 Current liabilities held for sale — 141.3 Accrued expenses and other current liabilities 395.8 340.2 Total current liabilities 869.4 940.7 Non-current liabilities: Long-term debt 2,176.7 1,850.3 Pension and other post-retirement benefits 67.2 99.9 Deferred income taxes 342.5 100.6 Non-current operating lease obligations 40.9 37.3 Non-current liabilities held for sale — 13.1 Other non-current liabilities 235.5 164.8 Total non-current liabilities 2,862.8 2,266.0 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,334.5 1,774.7 Noncontrolling interest 18.3 15.8 Total equity 2,352.8 1,790.5 Total liabilities and equity $ 6,085.0 $ 4,997.2 12 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Year Ended 2022年12月31日 2021 Operating activities Net income $ 703.4 $ 230.6 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 157.6 144.2 Accelerated depreciation 5.5 1.7 Amortization of inventory step-up 34.4 1.5 Deferred income tax expense (benefit) 0.5 (27.3) Share-based compensation expense 13.2 11.2 Changes in assets and liabilities, net of the effect of acquisitions: Decrease (increase) in accounts receivable 32.6 (143.1) Decrease (increase) in inventories 14.0 (141.0) Increase in accounts payable 10.7 95.3 Increase (decrease) in pension and other post-retirement benefits 7.1 (10.9) Taxes paid on gain on divestiture (2.8) — (Decrease) increase in accrued expenses and other assets and liabilities, net (27.7) 71.6 Net cash provided by operating activities 398.4 233.8 Investing activities Capital expenditures (105.5) (100.6) Business acquisitions, net of cash acquired (1,426.1) (47.6) Settlement of foreign exchange derivatives 93.3 — Proceeds from divestiture 928.2 — Other investing activities 6.1 (2.0) Net cash used by investing activities (504.0) (150.2) Financing activities Debt offering proceeds 1,300.0 — Purchase of common shares for treasury (36.4) (4.2) Cash dividends paid (86.8) (77.7) Repayment of long-term debt (956.8) (18.5) Payments on withholding tax on share awards (4.3) (10.7) Debt financing costs (49.3) — Other financing activities — (3.5) Net cash provided (used) by financing activities 166.4 (114.6) Effect of exchange rate changes on cash (20.9) (17.3) Increase (decrease) in cash and cash equivalents 39.9 (48.3) Cash and cash equivalents at beginning of year 601.2 649.5 Cash and cash equivalents at end of year $ 641.1 $ 601.2 13 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. Three Months Ended 2022年12月31日 2021 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results (Loss) income from continuing operations before income taxes $ (77.4) $ 104.3 $ 26.9 $ 27.4 $ 20.5 $ 47.9 Income tax benefit (expense) - GAAP 60.8 — 60.8 (17.1) — (17.1) Income tax impact of special items (Attachment 3) — (26.8) (26.8) — (4.1) (4.1) Tax adjustments (Attachment 3) — (39.2) (39.2) — 7.5 7.5 Income tax benefit (expense) $ 60.8 $ (66.0) $ (5.2) $ (17.1) $ 3.4 $ (13.7) Effective Tax Rate(1) 78.5 % 19.6 % 62.4 % 28.6 % (1) Rates may not recalculate from figures presented herein due to rounding 15 Year Ended 2022年12月31日 2021 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results Income from continuing operations before income taxes $ 63.8 $ 194.0 $ 257.8 $ 203.5 $ 57.1 $ 260.6 Income tax benefit (expense) - GAAP 19.3 — 19.3 (51.9) — (51.9) Income tax impact of special items (Attachment 3) — (49.4) (49.4) — (13.0) (13.0) Tax adjustments (Attachment 3) — (28.4) (28.4) — 5.9 5.9 Income tax expense $ 19.3 $ (77.8) $ (58.5) $ (51.9) $ (7.1) $ (59.0) Effective Tax Rate(1) (30.2)% 22.7 % 25.5 % 22.7 % (1) Rates may not recalculate from figures presented herein due to rounding Three Months Ended Year Ended Reconciliation of Pro Forma Adjusted Earnings per Share 2022年12月31日 Net (loss) income from continuing operations attributable to Avient shareholders $ (17.0) $ 82.8 Special items, after tax (Attachment 3) 38.3 116.2 Amortization expense, after-tax (Attachment 1) 14.6 49.0 Adjusted net income from continuing operations excluding special items 35.9 248.0 APM pro forma adjustments to net income from continuing operations* 2.5 13.6 APM amortization expense, after tax* — 19.1 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 38.4 $ 280.7 Weighted average diluted shares 91.7 92.2 Pro forma adjusted EPS - excluding special items $ 0.42 $ 3.04 * Pro forma adjustment for January - August 2022 APM results (period before Avient ownership) including the impacts of debt financing and prepayments on net income from continuing operations. Reconciliation of Pro Forma Net Debt 2022年12月31日 Short-term and current portion of long term debt $ 2.2 Total long-term debt, net 2,176.7 Unamortized discount and debt issuance cost 37.4 Total debt $ 2,216.3 Cash (641.1) Net taxes due from sale of business 105.0 Adjusted cash $ (536.1) Net debt $ 1,680.2 16 Free Cash Flow Calculation 2022年12月31日 Cash provided by operating activities 398.4 Capital expenditures (105.5) Free cash flow $ 292.9 Reconciliation to EBITDA and Adjusted EBITDA Year Ended 2022年12月31日 Net (loss) income from continuing operations – GAAP $ 83.1 Income tax (benefit) expense (19.3) Interest expense 119.8 Depreciation and amortization from continuing operations 162.5 EBITDA $ 346.1 Special items, before income tax 194.0 Interest expense included in special items (26.0) Depreciation and amortization included in special items (5.5) APM pro forma adjustments - 8 months 2022* 83.1 Adjusted EBITDA $ 591.7 * Pro forma adjustment for January - August 2022 APM results (period before Avient ownership).