For example, you could find that one design achieves a certain percent more in performance than another design, such as in impact resistance or strength.

These include the energy required for recycling, environmental impacts, carbon emissions, the value of the next life of the material, its longevity, and the economics of the entire process.

These include the energy required for recycling, environmental impacts, carbon emissions, the value of the next life of the material, its longevity, and the economics of the entire process.

Less maintenance — Composites are considered low-maintenance materials because they do not rust or corrode and are resistant to high temperatures. Composites are resistant to the elements and corrosive saltwater, provide high strength and stiffness, and dampen noise and vibration for a smoother ride. For example, thermoset composites have high temperature resistance and excellent fatigue resistance.

Customer destocking was also less impactful during the quarter." Three Months Ended December 31, 2023 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 December 31, 2023 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 December 31, 2023 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 December 31, 2023 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 March 31, 2023 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

MEDICAL CONTRACT MANUFACTURER A U T O - I N J E C T O R H O U S I N G • Excellent chemical and wear resistance • Excellent impact resistance • Specific color matching based on customer’s needs • Outstanding durability to extend product life • Customized a chemically resistant formulation to offer an impact-modified alternative to traditional competitors in the market • Provided technical support for material selection, part & tool design, and process development to accelerate commercialization • Delivered custom color matching to meet all key requirements Custom Trilliant™ HC Healthcare Thermoplastic KEY REQUIREMENTS WHY AVIENT?

Silcogum (High Consistency Silicone Rubber)

A growing trend in the industry has aimed to reduce microbial populations on high-touch surfaces via the use of antimicrobials to protect material aesthetics and durability or to prevent the spread of pathogenic microorganisms. YI and opacity are increased as ZPT loading increases, and processing at high temperatures or extensive residence times appear to result in further yellow-shifting (Figure S3). While physical and mechanical properties were generally retained (Table 3), clarity and YI were impacted by the addition of ZPT biocide; reasonable contact clarity can be achieved for thin-walled parts, and yellowness can be compensated for through the use of blue tint additives (Figure 3), but achieving high clarity and non-yellowing antimicrobial formulations remains a challenge in this field.

These factors can also magnify the impact of economic cycles on our business. Additionally, improved mix favorably impacted cost of sales as a percentage of sales. The impact of the adjustments were not material to the 2011 Consolidated Statement of Income.

Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to:  The final amount of charges resulting from the planned North American asset realignment and the Company’s ability to realize anticipated savings and operational benefits from the asset realignment;  Our ability to achieve the strategic and other objectives relating to the acquisition of Spartech Corporation, including any expected synergies;  Our ability to successfully integrate Spartech and achieve the expected results of the acquisition, including, without limitation, the acquisition being accretive;  Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future;  The financial condition of our customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate liquidity) to maintain their credit availability;  The speed and extent of an economic recovery, including the recovery of the housing market;  Our ability to achieve new business gains;  The effect on foreign operations of currency fluctuations, tariffs, and other political, economic and regulatory risks;  Changes in polymer consumption growth rates in the markets where we conduct business;  Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online;  Fluctuations in raw material prices, quality and supply and in energy prices and supply;  Production outages or material costs associated with scheduled or unscheduled maintenance programs;  Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters;  An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions, employee productivity goals, and an inability to raise or sustain prices for products or services;  An inability to raise or sustain prices for products or services;  An inability to maintain appropriate relations with unions and employees;  The inability to achieve expected results from our acquisition activities;  Our ability to continue to pay cash dividends;  The amount and timing of repurchases of our common shares, if any; and  Other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation. • The above list of factors is not exhaustive. • We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. Use of Non-GAAP Measures Page 3 PolyOne Commodity to Specialty Transformation Page 4 • Continue specialty transformation • Targeting $2.50 Adjusted EPS by 2015, nearly double 2013 EPS • Drive double digit operating income and adjusted EPS growth • 17 consecutive quarters of double- digit adjusted EPS growth • Shift to faster growing, high margin, less cyclical end markets • Key acquisitions propel current and future growth, as well as margin expansion • Established aggressive 2015 targets • 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 • Volume driven, commodity producer • Heavily tied to cyclical end markets • Performance largely dependent on non- controlling joint ventures 2000-2005 2006 - 2009 2010 – 2013 2014 and beyond -150.00% -50.00% 50.00% 150.00% 250.00% 350.00% PolyOne S&P 500 Russell 2000 Dow Jones Chemical All time high of $38.38 March 7th, 2014 • 17 consecutive quarters of double digit EPS growth • 49% CAGR adjusted EPS expansion 2006-2013 • 2013 stock price increased 73% versus 30% growth in the S&P • More than seven fold increase in market cap: $0.5b $3.6b Strategy and Execution Drive Results Page 5 Appliance 4% Building & Construction 13% Wire & Cable 9% Electrical & Electronics 5% Consumer 10%Packaging 16% Industrial 12% HealthCare 11% Transportation 18% Misc. 2% United States 66% Europe 14% Canada 7% Asia 6% Latin America 7% PP&S Specialty 53% Distribution 27% 0.12 0.27 0.21 0.13 0.68 0.82 1.00 1.31 2.50 $0.00 $0.25 $0.50 $0.75 $1.00 $1.25 $1.50 $1.75 $2.00 $2.25 $2.50 2006 2007 2008 2009 2010 2011 2012 2013 2015 Target Ad ju st ed E ar ni ng s P er S ha re 2013 Revenues: $3.8 Billion End Markets 2013 Revenues: $3.8 Billion EPS Page 6 PolyOne At A Glance Old PolyOne Transformation *Operating Income excludes corporate charges and special items 2% 34% 43% 62% 65- 75% 0% 20% 40% 60% 80% 100% 2005 2008 2010 2013 2015 % o f O pe ra tin g In co m e* JV's Performance Products & Solutions Distribution Specialty Specialty OI $5M $46M $87M $195M Target Mix Shift Highlights Specialty Transformation 2015 Target Page 7 2006 2013 2015 “Where we were” “Where we are” Target 1) Operating Income % Specialty: Global Color, Additives & Inks 1.7% 12.2% 12 – 16% Global Specialty Engineered Materials 1.1% 9.3% 12 – 16% Designed Structures & Solutions -- 5.6% 8 – 10% Performance Products & Solutions 5.4% 7.2% 9 – 12% Distribution 2.6% 5.9% 6 – 7.5% 2) Specialty Platform % of Operating Income 6.0% 62% 65 – 75% 3) ROIC* (after-tax) 5.0% 9.1% 15% 4) Adjusted EPS Growth N/A 31% Double Digit Expansion Proof of Performance & 2015 Goals *ROIC is defined as TTM adjusted OI divided by the sum of average debt and equity over a 5 quarter period Page 8 Bridge To $2.50 Adjusted EPS By 2015 2015 EPS: $2.50 2013 EPS: $1.31 Mid single digit revenue CAGR Page 9 Mergers & Acquisitions Spartech accretion Incremental share buybacks Ongoing LSS Programs (50-100 bps/yr) Accelerated Innovation & Mix Improvement Innovation Drives Earnings Growth $20.3 $52.3 2006 2013 Research & Development Spending ($ millions) Specialty Platform Vitality Index Progression* *Percentage of Specialty Platform revenue from products introduced in last five years Page 10 14.3% 30.7% 2006 2013 Specialty Platform Gross Margin % 19.5% 43.0% 2006 2013 Healthcare Consumer Packaging and Additive Technology Transportation Page 11 Unique and Innovative Solutions that Help Customers Win https://www.dropbox.com/sh/dwe4t8aacvhb8ui/uD3p_bdglP/Presentation revise pics/GLS Beverage can closure XO 2.jpg https://www.dropbox.com/sh/dwe4t8aacvhb8ui/-YgkycKypw/Anti-Counterfeiting release & images/GN1979.JPG Net Debt / EBITDA* = 1.8x $48 $317 $600 $0 $100 $200 $300 $400 $500 $600 $700 $800 2015 2020 2023 Significant Debt Maturities As of December 31, 2013 ($ millions) Page 12 Coupon Rates: 7.500% 7.375% 5.250% Debt Maturities & Pension Funding – 12/31/13 *TTM 12/31/2013 ** includes US-qualified plans only 60% 100% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2008 2013 Pension Funding** As of December 31, 2013 Free Cash Flow and Strong Balance Sheet Fund Investment •Targets that expand our: • Specialty offerings •End market presence •Geographic footprint •Operating Margin • Synergy opportunities •Adjacent material solutions •Expanding our sales, marketing, and technical capabilities • Investing in operational and LSS initiatives (including synergy capture) •Manufacturing alignment Organic Growth Share Repurchases Dividends Acquisitions Page 13 $0.16 $0.20 $0.24 $0.32 $0.00 $0.10 $0.20 $0.30 $0.40 2011 2012 2013 2014 Annual Dividend • Repurchased ~5 million shares in 2013 • 15 million shares are available for repurchase under the current authorization The New PolyOne: A Specialty Growth Company 2015 Target: $2.50 Adjusted EPS Why Invest In PolyOne? Appendix At a Glance�Global Specialty Engineered Materials At a Glance�Global Color, Additives, and Inks At a Glance�Designed Structures and Solutions At a Glance�Performance Products and Solutions At a Glance�Distribution Plastics: Key to Future Sustainable Development Establish Lean Six Sigma As Way of Life Application Examples Slide Number 24 2012 Range Rover Evoque Interior Slide Number 26 Slide Number 27 Metal Replacement Solutions High-Barrier Packaging Containers Aerospace Applications Sidoti Reconciliation of Non-GAAP.pdf Section 1