Geon(TM) MB2999 Karate Bob Lo Plate NP

Bob Patterson

Slide 4 - Adjusted Financial Information Recast for Avient Distribution as a Discontinued Operation Reflects adjusted financial information recast for Avient Distribution as a discontinued operation and includes the use of non-GAAP financial measures, including adjusted gross margin, selling and administrative expense, operating income, net income, and earnings per share (“EPS”). G A A P I N C O M E S TAT E M E N T R E C A S T F O R A V I E N T D I S T R I B U T I O N A S A D I S C O N T I N U E D O P E R AT I O N Avient Corporation 3 Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 YTD 2022 Sales 826.0$ 864.5$ 818.0$ 807.1$ 3,315.6$ 892.2$ 891.0$ 1,783.2$ Cost of sales 562.9 615.9 602.4 590.5 2,371.7 637.8 630.1 1,267.9 Gross margin 263.1 248.6 215.6 216.6 943.9 254.4 260.9 515.3 Selling and administrative 168.7 166.2 162.8 166.4 664.1 152.2 160.8 313.0 Operating income 94.4 82.4 52.8 50.2 279.8 102.2 100.1 202.3 Interest expense, net (19.3) (19.5) (19.0) (17.5) (75.3) (16.9) (16.2) (33.1) Other income (expense), net 1.6 1.1 1.6 (5.3) (1.0) (0.6) 1.6 1.0 Income before income taxes 76.7 64.0 35.4 27.4 203.5 84.7 85.5 170.2 Income tax (expense) benefit (16.3) (13.8) (2.0) (16.2) (48.3) (20.0) (22.7) (42.7) Net income from continuing operations 60.4 50.2 33.4 11.2 155.2 64.7 62.8 127.5 Net income from discontinued operations, net of income taxes 19.3 19.2 19.2 17.7 75.4 19.8 21.9 41.7 Net income 79.7 69.4 52.6 28.9 230.6 84.5 84.7 169.2 Net (income) loss attributable to noncontrolling interests (0.4) (0.6) 0.3 0.9 0.2 (0.3) - (0.3) Net income attributable to Avient common shareholders 79.3$ 68.8$ 52.9$ 29.8$ 230.8$ 84.2$ 84.7$ 168.9$ Earnings per share attributable to Avient common shareholders - Basic Continuing operations 0.66$ 0.54$ 0.37$ 0.13$ 1.70$ 0.70$ 0.69$ 1.39$ Discontinued operations 0.21$ 0.21$ 0.21$ 0.20$ 0.83$ 0.22$ 0.24$ 0.46$ Total 0.87$ 0.75$ 0.58$ 0.33$ 2.53$ 0.92$ 0.93$ 1.85$ Earnings per share attributable to Avient common shareholders - Diluted Continuing operations 0.65$ 0.54$ 0.37$ 0.13$ 1.69$ 0.70$ 0.68$ 1.38$ Discontinued operations 0.21$ 0.20$ 0.20$ 0.19$ 0.82$ 0.21$ 0.24$ 0.45$ Total 0.86$ 0.74$ 0.57$ 0.32$ 2.51$ 0.91$ 0.92$ 1.83$ A D J U S T E D F I N A N C I A L I N F O R M AT I O N R E C A S T F O R A V I E N T D I S T R I B U T I O N A S A D I S C O N T I N U E D O P E R AT I O N Avient Corporation 4 Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 YTD 2022 Sales 826.0$ 864.5$ 818.0$ 807.1$ 3,315.6$ 892.2$ 891.0$ 1,783.2$ Cost of sales 565.1 603.3 585.1 584.6 2,338.1 632.0 632.1 1,264.1 Gross margin 260.9 261.2 232.9 222.5 977.5 260.2 258.9 519.1 Selling and administrative 164.1 164.6 160.1 161.1 649.9 151.3 157.0 308.3 Operating income 96.8 96.6 72.8 61.4 327.6 108.9 101.9 210.8 Interest expense, net (19.3) (19.5) (19.0) (17.5) (75.3) (16.9) (16.2) (33.1) Other income (expense), net 1.6 1.1 1.5 4.1 8.3 (0.7) 0.7 0.0 Income before income taxes 79.1 78.2 55.3 48.0 260.6 91.3 86.4 177.7 Income tax expense (16.1) (16.3) (10.2) (12.8) (55.4) (20.2) (20.4) (40.6) Net income from continuing operations 63.0 61.9 45.1 35.2 205.2 71.1 66.0 137.1 Net (income) loss attributable to noncontrolling interests (0.4) (0.6) 0.3 0.9 0.2 (0.3) - (0.3) Adjusted Net income attributable to Avient common shareholders - continuing operations 62.6$ 61.3$ 45.4$ 36.1$ 205.4$ 70.8$ 66.0$ 136.8$ Adjusted earnings per share attributable to Avient common shareholders - Diluted 0.68$ 0.66$ 0.49$ 0.39$ 2.23$ 0.77$ 0.72$ 1.48$ Weighted average diluted Shares 92.2 92.4 92.2 92.4 92.1 92.3 92.1 92.2 S E G M E N T D ATA R E C A S T F O R AV I E N T D I S T R I B U T I O N A S A D I S C O N T I N U E D O P E R AT I O N Avient Corporation 5 Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 2022 YTD Sales: Color, Additives and Inks 609.3$ 624.4$ 586.6$ 581.3$ 2,401.6$ 649.5$ 649.1$ 1,298.6$ Specialty Engineered Materials 214.7 238.9 231.7 226.3 911.6 243.1 242.3 485.4 Corporate and Eliminations 2.0 1.2 (0.3) (0.5) 2.4 (0.4) (0.4) (0.8) Sales 826.0 864.5 818.0 807.1 3,315.6 892.2 891.0 1,783.2 Gross Margin: Color, Additives and Inks 197.5$ 193.4$ 172.1$ 164.5$ 727.5$ 192.1$ 193.4$ 385.5$ Specialty Engineered Materials 63.1 68.1 61.4 58.3 250.9 68.4 66.0 134.4 Corporate and Eliminations 2.5 (12.9) (17.9) (6.2) (34.5) (6.1) 1.5 (4.6) Gross Margin 263.1 248.6 215.6 216.6 943.9 254.4 260.9 515.3 Selling and Administrative Expense: Color, Additives and Inks 108.7$ 107.1$ 105.3$ 103.3$ 424.4$ 97.6$ 99.8$ 197.4$ Specialty Engineered Materials 30.5 32.3 31.4 31.2 125.4 30.1 30.8 60.9 Corporate and Eliminations 29.5 26.8 26.1 31.9 114.3 24.5 30.2 54.7 Selling and Administrative Expense 168.7 166.2 162.8 166.4 664.1 152.2 160.8 313.0 Operating Income: Color, Additives and Inks 88.8$ 86.3$ 66.8$ 61.2$ 303.1$ 94.5$ 93.6$ 188.1$ Specialty Engineered Materials 32.6 35.8 30.0 27.1 125.5 38.3 35.2 73.5 Corporate and Eliminations (27.0) (39.7) (44.0) (38.1) (148.8) (30.6) (28.7) (59.3) Operating Income 94.4 82.4 52.8 50.2 279.8 102.2 100.1 202.3 Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA): Color, Additives and Inks 116.2$ 111.6$ 93.4$ 87.6$ 408.8$ 120.5$ 119.5$ 240.0$ Specialty Engineered Materials 40.4 43.9 37.9 35.1 157.3 46.1 42.9 89.0 Corporate and Eliminations (25.3) (39.5) (41.9) (34.6) (141.3) (26.8) (26.0) (52.8) Other income (expense) 1.6 1.1 1.6 (5.3) (1.0) (0.6) 1.6 1.0 EBITDA 132.9 117.1 91.0 82.8 423.8 139.2 138.0 277.2 N O N - G A A P R E C O N C I L I AT I O N S F O R R E C A S T H I S T O R I C A L R E S U LT S Avient Corporation 6 Special Adjusted Special Adjusted Special Adjusted Special Adjusted Special Adjusted Sales $ 826.0 $ - $ 826.0 $ 864.5 $ - $ 864.5 $ 818.0 $ - $ 818.0 $ 807.1 $ - $ 807.1 $ 3,315.6 $ - $ 3,315.6 Gross margin 263.1 (2.2) 260.9 248.6 12.6 261.2 215.6 17.3 232.9 216.6 5.9 222.5 943.9 33.6 977.5 Selling and administrative expense 168.7 (4.6) 164.1 166.2 (1.6) 164.6 162.8 (2.7) 160.1 166.4 (5.3) 161.1 664.1 (14.2) 649.9 Operating income 94.4 2.4 96.8 82.4 14.2 96.6 52.8 20.0 72.8 50.2 11.2 61.4 279.8 47.8 327.6 Interest expense, net (19.3) - (19.3) (19.5) - (19.5) (19.0) - (19.0) (17.5) - (17.5) (75.3) - (75.3) Other income (expense), net 1.6 - 1.6 1.1 - 1.1 1.6 (0.1) 1.5 (5.3) 9.4 4.1 (1.0) 9.3 8.3 Income taxes (16.3) 0.2 (16.1) (13.8) (2.5) (16.3) (2.0) (8.2) (10.2) (16.2) 3.4 (12.8) (48.3) (7.1) (55.4) Net income (loss) attributable to noncontrolling interests (0.4) - (0.4) (0.6) - (0.6) 0.3 - 0.3 0.9 - 0.9 0.2 - 0.2 Net income from continuing operations attributable to Avient shareholders $ 60.0 $ 2.6 $ 62.6 $ 49.6 $ 11.7 $ 61.3 $ 33.7 $ 11.7 $ 45.4 $ 12.1 $ 24.0 $ 36.1 $ 155.4 $ 50.0 $ 205.4 Net income / EPS $ 0.65 0.03 $ 0.68 $ 0.54 0.13 $ 0.66 $ 0.37 0.13 $ 0.49 $ 0.13 $ 0.26 $ 0.39 $ 1.69 0.54 $ 2.23 Weighted-average diluted shares 92.2 92.2 92.2 92.4 92.4 92.4 92.2 92.2 92.2 92.4 92.4 92.4 92.1 92.1 92.1 Three Months Ended December 31, 2021 Year Ended December 31, 2021 Three Months Ended March 31, 2021 Three Months Ended June 30, 2021 Three Months Ended September 30, 2021 N O N - G A A P R E C O N C I L I AT I O N S F O R R E C A S T H I S T O R I C A L R E S U LT S Avient Corporation 7 Special Adjusted Special Adjusted Special Adjusted Sales $ 892.2 $ - $ 892.2 $ 891.0 $ - $ 891.0 $ 1,783.2 $ - $ 1,783.2 Gross margin 254.4 5.8 260.2 260.9 (2.0) 258.9 515.3 3.8 519.1 Selling and administrative expense 152.2 (0.9) 151.3 160.8 (3.8) 157.0 313.0 (4.7) 308.3 Operating income 102.2 6.7 108.9 100.1 1.8 101.9 202.3 8.5 210.8 Interest expense, net (16.9) - (16.9) (16.2) - (16.2) (33.1) - (33.1) Other (expense) income, net (0.6) (0.1) (0.7) 1.6 (0.9) 0.7 1.0 (1.0) 0.0 Income taxes (20.0) (0.2) (20.2) (22.7) 2.3 (20.4) (42.7) 2.1 (40.6) Net income attributable to noncontrolling interests (0.3) - (0.3) - - - (0.3) - (0.3) Net income from continuing operations attributable to Avient shareholders $ 64.4 $ 6.4 $ 70.8 $ 62.8 $ 3.2 $ 66.0 $ 127.2 $ 9.6 $ 136.8 Net income / EPS $ 0.70 0.07 $ 0.77 $ 0.68 0.03 $ 0.72 $ 1.38 0.10 1.48 Weighted-average diluted shares 92.3 92.3 92.3 92.1 92.1 92.1 92.2 92.2 92.2 Three Months Ended March 31, 2022 Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 N O N - G A A P R E C O N C I L I AT I O N S F O R R E C A S T A D J U S T E D E B I T D A Avient Corporation 8 EBITDA Reconciliation Q1 2021 Q2 2021 Q3 2021 Q4 2021 YTD 2021 Q1 2022 Q2 2022 YTD 2022 Net income from continuing operations – GAAP 60.4$ 50.2$ 33.4$ 11.2$ 155.2$ 64.7$ 62.8$ 127.5$ Income tax expense 16.3 13.8 2.0 16.2 48.3 20.0 22.7 42.7 Interest expense, net 19.3 19.5 19.0 17.5 75.3 16.9 16.2 33.1 Depreciation and amortization from continuing operations 36.9 33.6 36.6 37.9 145.0 37.6 36.3 73.9 EBITDA 132.9 117.1 91.0 82.8 423.8 139.2 138.0 277.2 Special items, before tax 2.4 14.2 19.9 20.6 57.1 6.6 0.9 7.5 Depreciation and amortization included in special items (0.6) 1.4 (0.9) (1.6) (1.7) (2.1) (1.1) (3.2) Adjusted EBITDA 134.7$ 132.7$ 110.0$ 101.8$ 479.2$ 143.7$ 137.8$ 281.5$ S U M M A R Y O F S P E C I A L I T E M S Avient Corporation 9 Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 2022 YTD Cost of sales: Restructuring costs, including accelerated depreciation (1.8)$ (1.5)$ (5.3)$ (6.0)$ (14.6)$ (4.4)$ (2.6)$ (7.0)$ Environmental remediation costs (0.5) (12.5) (9.4) (0.5) (22.9) (2.0) (3.0) (5.0) Reimbursement of previously incurred environmental costs 4.5 - - - 4.5 0.6 7.6 8.2 Acquisition related adjustments - 1.4 (2.6) 0.6 (0.6) - - - Impact on cost of sales 2.2 (12.6) (17.3) (5.9) (33.6) (5.8) 2.0 (3.8) Selling and administrative expense: Restructuring, legal and other (1.3) (1.4) - (4.2) (6.9) 2.0 (1.7) 0.3 Acquisition/divestiture related costs (3.3) (0.2) (2.7) (1.1) (7.3) (2.9) (2.1) (5.0) Impact on selling and administrative expense (4.6) (1.6) (2.7) (5.3) (14.2) (0.9) (3.8) (4.7) Impact on operating income (2.4) (14.2) (20.0) (11.2) (47.8) (6.7) (1.8) (8.5) Other income, net - - 0.1 (9.4) (9.3) 0.1 0.9 1.0 Impact on income before income taxes (2.4) (14.2) (19.9) (20.6) (57.1) (6.6) (0.9) (7.5) Income tax benefit on above special items 0.9 3.4 4.6 4.1 13.0 1.7 0.2 1.9 Tax adjustments (1.1) (0.9) 3.6 (7.5) (5.9) (1.5) (2.5) (4.0) Impact of special items on net income (2.6)$ (11.7)$ (11.7)$ (24.0)$ (50.0)$ (6.4)$ (3.2)$ (9.6)$

Three Months Ended June 30, 2021 Three Months Ended June 30, 2020 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 68.8 $ 0.74 $ 23.0 $ 0.25 Special items, after tax (Attachment 3) 11.7 0.13 2.6 0.03 Adjusted net income / EPS - excluding special items $ 80.5 $ 0.87 $ 25.6 $ 0.28 Six Months Ended June 30, 2021 Six Months Ended June 30, 2020 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 148.1 $ 1.60 $ 56.1 $ 0.63 Special items, after tax (Attachment 3) 14.3 0.16 11.2 0.12 Adjusted net income / EPS - excluding special items $ 162.4 $ 1.76 $ 67.3 $ 0.75 7 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Sales $ 1,235.2 $ 609.1 $ 2,397.5 $ 1,320.6 Cost of sales 946.5 459.4 1,806.4 999.4 Gross margin 288.7 149.7 591.1 321.2 Selling and administrative expense 180.6 111.7 362.6 230.4 Operating income 108.1 38.0 228.5 90.8 Interest expense, net (19.5) (16.2) (38.8) (25.6) Other income, net 1.2 9.5 2.7 11.1 Income from continuing operations before income taxes 89.8 31.3 192.4 76.3 Income taxes (20.4) (7.9) (43.3) (19.8) Net income from continuing operations 69.4 23.4 149.1 56.5 Loss from discontinued operations, net of income taxes — (0.2) — (0.5) Net income 69.4 23.2 149.1 56.0 Net income attributable to noncontrolling interests (0.6) (0.4) (1.0) (0.4) Net income attributable to Avient common shareholders $ 68.8 $ 22.8 $ 148.1 $ 55.6 Earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.75 $ 0.25 $ 1.62 $ 0.63 Discontinued operations — — — — Total $ 0.75 $ 0.25 $ 1.62 $ 0.63 Earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.74 $ 0.25 $ 1.60 $ 0.63 Discontinued operations — — — (0.01) Total $ 0.74 $ 0.25 $ 1.60 $ 0.62 Cash dividends declared per share of common stock $ 0.2125 $ 0.2025 $ 0.4250 $ 0.4050 Weighted-average shares used to compute earnings per common share: Basic 91.3 91.4 91.3 88.8 Diluted 92.4 91.8 92.3 89.4 8 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Cost of sales: Restructuring costs, including accelerated depreciation and amortization $ (1.5) $ (1.2) $ (3.3) $ (1.2) Environmental remediation costs (12.5) (3.1) (13.0) (3.5) Reimbursement of previously incurred environmental costs — 8.5 4.5 8.7 Acquisition related costs 1.4 — 1.4 — Impact on cost of sales (12.6) 4.2 (10.4) 4.0 Selling and administrative expense: Restructuring, legal and other (1.4) (3.5) (2.7) (5.3) Acquisition earn-out adjustments — — — (1.0) Acquisition related costs (0.2) (9.7) (3.5) (16.4) Impact on selling and administrative expense (1.6) (13.2) (6.2) (22.7) Impact on operating income (14.2) (9.0) (16.6) (18.7) Costs related to committed financing in interest expense, net — (0.5) — (0.5) Other income, net — 0.2 — 0.3 Pension settlement gain and mark-to-market adjustment — 6.9 — 6.9 Impact on income from continuing operations before income taxes (14.2) (2.4) (16.6) (12.0) Income tax benefit on above special items 3.4 0.7 4.3 2.7 Tax adjustments(2) (0.9) (0.9) (2.0) (1.9) Impact of special items on net income from continuing operations attributable to Avient Shareholders $ (11.7) $ (2.6) $ (14.3) $ (11.2) Diluted earnings per common share impact $ (0.13) $ (0.03) $ (0.16) $ (0.12) Weighted average shares used to compute adjusted earnings per share: Diluted 92.4 91.8 92.3 89.4 (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, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments. 9 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) June 30, 2021 December 31, 2020 ASSETS Current assets: Cash and cash equivalents $ 616.2 $ 649.5 Accounts receivable, net 705.2 516.6 Inventories, net 412.5 327.5 Other current assets 124.2 108.5 Total current assets 1,858.1 1,602.1 Property, net 680.1 694.9 Goodwill 1,281.7 1,308.1 Intangible assets, net 944.9 1,008.5 Operating lease assets, net 87.3 80.9 Other non-current assets 195.3 176.0 Total assets $ 5,047.4 $ 4,870.5 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 18.8 $ 18.6 Accounts payable 574.6 471.7 Current operating lease obligations 24.9 25.1 Accrued expenses and other current liabilities 316.0 285.6 Total current liabilities 934.3 801.0 Non-current liabilities: Long-term debt 1,852.2 1,854.0 Pension and other post-retirement benefits 112.6 115.0 Non-current operating lease obligations 62.8 56.0 Other non-current liabilities 299.1 332.8 Total non-current liabilities 2,326.7 2,357.8 SHAREHOLDERS' EQUITY Avient shareholders’ equity 1,768.2 1,697.1 Noncontrolling interest 18.2 14.6 Total equity 1,786.4 1,711.7 Total liabilities and equity $ 5,047.4 $ 4,870.5 10 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Six Months Ended June 30, 2021 2020 Operating Activities Net income $ 149.1 $ 56.0 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 69.5 40.8 Accelerated depreciation and amortization 1.4 — Share-based compensation expense 5.6 5.7 Changes in assets and liabilities, net of the effect of acquisitions: (Increase) decrease in accounts receivable (196.1) 16.8 (Increase) decrease in inventories (88.1) 17.4 Increase (decrease) in accounts payable 108.4 (23.5) Decrease in pension and other post-retirement benefits (9.2) (12.7) Increase (decrease) in accrued expenses and other assets and liabilities, net 27.5 (3.5) Payment of post-acquisition date earnout liability — (21.0) Net cash provided by operating activities 68.1 76.0 Investing activities Capital expenditures (42.1) (21.3) Net proceeds from divestiture — 7.1 Net cash proceeds provided by other assets (2.0) 5.2 Net cash used by investing activities (44.1) (9.0) Financing activities Debt offering proceeds — 650.0 Purchase of common shares for treasury (4.2) (13.6) Cash dividends paid (38.8) (34.3) Repayment of long-term debt (4.4) (4.2) Payments of withholding tax on share awards (4.2) (1.6) Debt financing costs — (9.7) Equity offering proceeds, net of underwriting discount and issuance costs — 496.1 Payment of acquisition date earnout liability — (32.9) Net cash (used) provided by financing activities (51.6) 1,049.8 Effect of exchange rate changes on cash (5.7) (4.5) (Decrease) increase in cash and cash equivalents (33.3) 1,112.3 Cash and cash equivalents at beginning of year 649.5 864.7 Cash and cash equivalents at end of period $ 616.2 $ 1,977.0 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. Reconciliation of Pro Forma Adjusted Earnings per Share: Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Year Ended December 31, 2020 Net income from continuing operations attributable to Avient shareholders $ 23.0 $ 56.1 $ 132.0 Special items, after tax 2.6 11.2 24.8 Adjusted net income from continuing operations excluding special items 25.6 67.3 156.8 Clariant MB pro forma adjustments to net income from continuing operations(2) 12.9 20.7 20.7 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 38.5 $ 88.0 $ 177.5 Weighted average diluted shares 91.8 89.4 90.6 Pro forma impact to diluted shares from January 2020 equity offering(2) — 2.9 1.5 Pro forma weighted average diluted shares 91.8 92.3 92.1 Adjusted EPS - excluding special items pro forma for Clariant MB acquisition $ 0.42 $ 0.95 $ 1.93 (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition 14 Three Months Ended June 30, 2020 Reconciliation of Pro Forma Adjusted Earnings per Share Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(2) Pro Forma Adjusted Avient Sales $ 609.1 $ — $ 609.1 $ 261.1 $ 870.2 Operating income $ 38.0 $ 9.0 $ 47.0 $ 22.0 $ 69.0 Interest expense, net (16.2) — (16.2) (5.3) (21.5) Other income, net 9.5 (6.6) 2.9 — 2.9 Income taxes (7.9) 0.2 (7.7) (3.8) (11.5) Net income attributable to noncontrolling interests (0.4) — (0.4) — (0.4) Net income from continuing operations attributable to Avient shareholders $ 23.0 $ 2.6 $ 25.6 $ 12.9 $ 38.5 Weighted average diluted shares 91.8 Pro forma adjusted EPS $ 0.42 (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition Six Months Ended June 30, 2020 Reconciliation of Pro Forma Adjusted Earnings per Share: Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(2) Pro Forma Adjusted Avient Sales $ 1,320.6 $ — $ 1,320.6 $ 540.5 $ 1,861.1 Operating income $ 90.8 $ 18.7 $ 109.5 $ 45.0 $ 154.5 Interest expense, net (25.6) — (25.6) (18.1) (43.7) Other income, net 11.1 (6.7) 4.4 — 4.4 Income taxes (19.8) (0.8) (20.6) (6.2) (26.8) Net income attributable to noncontrolling interests (0.4) — (0.4) — (0.4) Net income from continuing operations attributable to Avient shareholders $ 56.1 $ 11.2 $ 67.3 $ 20.7 $ 88.0 Weighted average diluted shares 89.4 Impact to diluted shares from January 2020 equity offering 2.9 Pro forma weighted average diluted shares 92.3 Pro forma adjusted EPS $ 0.95 (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition 15 Reconciliation of EBITDA by Segment Three Months Ended June 30, Six Months Ended June 30 2021 2020 2021 2020 Operating income: Color, Additives and Inks $ 86.3 $ 32.3 $ 175.1 $ 72.8 Specialty Engineered Materials 37.3 17.0 71.5 39.3 Distribution 23.7 14.6 47.7 34.0 Corporate and eliminations (39.2) (25.9) (65.8) (55.3) Operating income $ 108.1 $ 38.0 $ 228.5 $ 90.8 Items below OI in Corporate: Other income, net $ 1.2 $ 9.5 $ 2.7 $ 11.1 Depreciation & amortization: Color, Additives and Inks $ 25.3 $ 10.6 $ 52.6 $ 21.6 Specialty Engineered Materials 8.1 7.6 15.9 15.1 Distribution 0.2 0.1 0.4 0.2 Corporate and eliminations 0.2 2.6 2.0 3.9 Depreciation & Amortization $ 33.8 $ 20.9 $ 70.9 $ 40.8 EBITDA: Color, Additives and Inks $ 111.6 $ 42.9 $ 227.7 $ 94.4 Specialty Engineered Materials 45.4 24.6 87.4 54.4 Distribution 23.9 14.7 48.1 34.2 Corporate and eliminations (39.0) (23.3) (63.8) (51.4) EBITDA $ 143.1 $ 68.4 $ 302.1 $ 142.7 EBITDA as a % of Sales: Color, Additives and Inks 17.9 % 18.9 % 18.5 % 19.5 % Specialty Engineered Materials 18.9 % 15.5 % 19.1 % 15.8 % Distribution 5.9 % 6.2 % 6.3 % 6.5 % 16 Reconciliation of Pro Forma EBITDA - Color, Additives and Inks Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Sales: Color, Additives and Inks $ 624.4 $ 226.8 $ 1,233.7 $ 483.3 Clariant MB pro forma adjustments(2) — 261.1 — 540.5 Pro forma sales $ 624.4 $ 487.9 $ 1,233.7 $ 1,023.8 Operating income: Color, Additives and Inks $ 86.3 $ 32.3 $ 175.1 $ 72.8 Clariant MB pro forma adjustments(2) — 22.0 — 45.0 Pro forma operating income $ 86.3 $ 54.3 $ 175.1 $ 117.8 Depreciation & amortization: Color, Additives and Inks $ 25.3 $ 10.6 $ 52.6 $ 21.6 Clariant MB pro forma adjustments(2) — 15.0 — 30.1 Pro forma depreciation & amortization $ 25.3 $ 25.6 $ 52.6 $ 51.7 Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA): Color, Additives and Inks $ 111.6 $ 42.9 $ 227.7 $ 94.4 Clariant MB pro forma adjustments(2) — 37.0 — 75.1 Pro forma EBITDA $ 111.6 $ 79.9 $ 227.7 $ 169.5 Pro forma EBITDA as a % of Sales 17.9 % 16.4 % 18.5 % 16.6 % (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition Three Months Ended June 30, Six Months Ended June 30, Reconciliation to Pro Forma Adjusted EBITDA: 2021 2020 2021 2020 Net income from continuing operations – GAAP $ 69.4 $ 23.4 $ 149.1 $ 56.5 Income tax expense 20.4 7.9 43.3 19.8 Interest expense 19.5 16.2 38.8 25.6 Depreciation and amortization from continuing operations 33.8 20.9 70.9 40.8 EBITDA $ 143.1 $ 68.4 $ 302.1 $ 142.7 Special items, before tax 14.2 2.4 16.6 12.0 Interest expense included in special items — (0.5) — (0.5) Depreciation and amortization included in special items 1.4 (1.2) 0.8 (1.2) Adjusted EBITDA $ 158.7 $ 69.1 $ 319.5 $ 153.0 Clariant MB pro forma adjustments(2) — 37.0 — 75.1 Pro forma adjusted EBITDA $ 158.7 $ 106.1 $ 319.5 $ 228.1

When we initially announced the acquisition of Clariant’s color business in December 2019, we aggressively planned to reduce net debt to adjusted EBITDA leverage and now project to be at 2.1x by year end, which is ahead of schedule by nearly a year,” said Mr. Three Months Ended September 30, 2021 Three Months Ended September 30, 2020 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 52.9 $ 0.57 $ 1.7 $ 0.02 Special items, after tax (Attachment 3) 11.7 0.13 40.3 0.44 Adjusted net income / EPS - excluding special items $ 64.6 $ 0.70 $ 42.0 $ 0.46 Nine Months Ended September 30, 2021 Nine Months Ended September 30, 2020 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 201.0 $ 2.18 $ 57.8 $ 0.64 Special items, after tax (Attachment 3) 26.0 0.28 51.5 0.57 Adjusted net income / EPS - excluding special items $ 227.0 $ 2.46 $ 109.3 $ 1.21 8 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Sales $ 1,219.8 $ 924.5 $ 3,617.3 $ 2,245.1 Cost of sales 964.4 714.3 2,770.8 1,713.7 Gross margin 255.4 210.2 846.5 531.4 Selling and administrative expense 176.7 176.7 539.3 407.1 Operating income 78.7 33.5 307.2 124.3 Interest expense, net (19.0) (29.7) (57.8) (55.3) Other income, net 1.4 1.5 4.1 12.6 Income from continuing operations before income taxes 61.1 5.3 253.5 81.6 Income taxes (8.5) (2.7) (51.8) (22.5) Net income from continuing operations 52.6 2.6 201.7 59.1 Loss from discontinued operations, net of income taxes — — — (0.5) Net income 52.6 2.6 201.7 58.6 Net loss (income) attributable to noncontrolling interests 0.3 (0.9) (0.7) (1.3) Net income attributable to Avient common shareholders $ 52.9 $ 1.7 $ 201.0 $ 57.3 Earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.58 $ 0.02 $ 2.20 $ 0.64 Discontinued operations — — — — Total $ 0.58 $ 0.02 $ 2.20 $ 0.64 Earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.57 $ 0.02 $ 2.18 $ 0.64 Discontinued operations — — — (0.01) Total $ 0.57 $ 0.02 $ 2.18 $ 0.63 Cash dividends declared per share of common stock $ 0.2125 $ 0.2025 $ 0.6375 $ 0.6075 Weighted-average shares used to compute earnings per common share: Basic 91.4 91.5 91.3 89.7 Diluted 92.2 91.9 92.1 90.7 9 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Cost of sales: Restructuring costs, including accelerated depreciation and amortization $ (5.3) $ (1.3) $ (8.6) $ (2.5) Environmental remediation costs (9.4) (15.8) (22.4) (19.3) Reimbursement of previously incurred environmental costs — — 4.5 8.7 Acquisition related costs (2.6) (10.5) (1.2) (10.5) Impact on cost of sales (17.3) (27.6) (27.7) (23.6) Selling and administrative expense: Restructuring, legal and other — (4.2) (1.7) (9.5) Acquisition earn-out adjustments — (1.5) — (2.5) Acquisition related costs (2.7) (7.1) (7.2) (23.5) Impact on selling and administrative expense (2.7) (12.8) (8.9) (35.5) Impact on operating income (20.0) (40.4) (36.6) (59.1) Costs related to committed financing in interest expense, net — (9.6) — (10.1) Other income, net 0.1 — 0.1 0.3 Pension settlement gain and mark-to-market adjustment — — — 6.9 Impact on income from continuing operations before income taxes (19.9) (50.0) (36.5) (62.0) Income tax benefit on above special items 4.6 12.7 8.9 15.4 Tax adjustments(2) 3.6 (3.0) 1.6 (4.9) Impact of special items on net income from continuing operations attributable to Avient Shareholders $ (11.7) $ (40.3) $ (26.0) $ (51.5) Diluted earnings per common share impact $ (0.13) $ (0.44) $ (0.28) $ (0.57) Weighted average shares used to compute adjusted earnings per share: Diluted 92.2 91.9 92.1 90.7 (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, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) September 30, 2021 December 31, 2020 ASSETS Current assets: Cash and cash equivalents $ 545.2 $ 649.5 Accounts receivable, net 703.0 516.6 Inventories, net 477.2 327.5 Other current assets 123.5 108.5 Total current assets 1,848.9 1,602.1 Property, net 669.6 694.9 Goodwill 1,293.9 1,308.1 Intangible assets, net 948.4 1,008.5 Operating lease assets, net 81.6 80.9 Other non-current assets 168.6 176.0 Total assets $ 5,011.0 $ 4,870.5 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 8.7 $ 18.6 Accounts payable 557.7 471.7 Current operating lease obligations 24.1 25.1 Accrued expenses and other current liabilities 371.3 285.6 Total current liabilities 961.8 801.0 Non-current liabilities: Long-term debt 1,851.0 1,854.0 Pension and other post-retirement benefits 111.0 115.0 Non-current operating lease obligations 57.7 56.0 Other non-current liabilities 244.1 332.8 Total non-current liabilities 2,263.8 2,357.8 SHAREHOLDERS' EQUITY Avient shareholders’ equity 1,768.8 1,697.1 Noncontrolling interest 16.6 14.6 Total equity 1,785.4 1,711.7 Total liabilities and equity $ 5,011.0 $ 4,870.5 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Nine Months Ended September 30, 2021 2020 Operating Activities Net income $ 201.7 $ 58.6 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 105.8 74.8 Accelerated depreciation and amortization 1.9 2.5 Share-based compensation expense 8.4 7.1 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (199.7) (12.7) (Increase) decrease in inventories (156.2) 53.0 Increase in accounts payable 95.3 21.3 Decrease in pension and other post-retirement benefits (14.2) (14.4) Increase in post-acquisition earnout liabilities — 2.5 Increase in accrued expenses and other assets and liabilities, net 67.0 56.1 Taxes paid on gain on divestiture — (142.0) Payment of post-acquisition date earnout liability — (38.1) Net cash provided by operating activities 110.0 68.7 Investing activities Capital expenditures (62.7) (38.6) Business acquisitions, net of cash acquired (47.6) (1,342.7) Net proceeds from divestiture — 7.1 Other investing activities (2.0) 5.2 Net cash used by investing activities (112.3) (1,369.0) Financing activities Debt offering proceeds — 650.0 Purchase of common shares for treasury (4.2) (13.6) Cash dividends paid (58.2) (52.8) Repayment of long-term debt (16.5) (6.0) Payments of withholding tax on share awards (9.1) (1.9) 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 (91.5) 1,011.5 Effect of exchange rate changes on cash (10.5) 1.4 Decrease in cash and cash equivalents (104.3) (287.4) Cash and cash equivalents at beginning of year 649.5 864.7 Cash and cash equivalents at end of period $ 545.2 $ 577.3 12 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.

Additionally, Adjusted EPS excludes the impact of special items and amortization expense associated with intangible assets. 2 PRO FORMA 2021 TO 2022 BRIDGE 3 2021 EPS from Continuing Operations 1.69$ Pro Forma & Special Items 1.33 Proforma 2021 Adjusted EPS 3.02$ FX Impact (0.22) China Lockdowns / Russia Import Sales (0.24) Outdoor High Performance (0.13) Dyneema 0.06 Color, Additives and Inks 0.38 Legacy Specialty Engineered Materials 0.22 Other 0.01 Proforma 2022 Adjusted EPS 3.10$ COLOR, ADDITIVES AND INKS 7% (4%) (9%) 6% (10%) 0% 1% 2% 7% 10% 4% (3%) 12% (6%) 5% 6% 9% 610 650 624 649 587 565 581 526 2,402 2,390 589 650 589 649 543 565 545 526 2,266 2,390 116 121 112 119 93 95 88 79 409 414 113 121 106 119 87 95 84 79 390 414 10% 4 (1%) PRO FORMA SPECIALTY ENGINEERED MATERIALS 16%8% (8%) (8%) 3% (6%) (6%) (2%) 2% 20%12% (1%) (2%) 5% (1%) (2%) 3% 6% 314 338 348 343 325 300 321 295 1,308 1,276 303 338 329 343 303 300 301 295 1,236 1,276 67 78 75 77 70 66 66 62 278 283 65 78 73 77 67 66 63 62 268 283 5 Constant Currency Adjusted EPS Adjusted EPS PRO FORMA AVIENT 10% (3%) (21%) 3% 9% 5% 7% (5%) (9%) (1%) (1%) (12%) 1% 17% 8% (14%) 11% 14% 10% 11% 2% (3%) 5% 8% (5%) 7% 925 987 973 992 912 867 902 823 3,712 3,669 893 987 919 992 847 867 845 823 3,504 3,669 161 176 164 172 142 141 133 117 600 606 155 176 157 172 131 141 123 117 566 6068% 2% 0.84 0.98 0.87 0.96 0.70 0.68 0.61 0.48 3.02 3.10 0.79 0.98 0.82 0.96 0.63 0.68 0.56 0.48 2.80 3.10 17% 24% 6 March 31, 2022 March 31, 2021 Net income from continuing operations $ 64.7 $ 60.4 Net income attributable to noncontrolling interests (0.3) (0.4) Net income from continuing operations attributable to Avient shareholders $ 64.4 $ 0.70 $ 60.0 $ 0.65 Special items, after tax $ 6.4 $ 0.07 $ 2.6 $ 0.03 APM pro forma adjustments 2.6 0.03 (3.1) (0.03) Amortization expense, after tax 17.4 0.19 17.9 0.19 Adjusted pro forma net income / EPS $ 90.8 $ 0.98 $ 77.4 $ 0.84 Weighted average diluted shares 92.3 92.2 June 30, 2022 June 30, 2021 Net income from continuing operations $ 62.8 $ 50.2 Net income attributable to noncontrolling interests — (0.6) Net income from continuing operations attributable to Avient shareholders $ 62.8 $ 0.68 $ 49.6 $ 0.54 Special items, after tax $ 3.2 $ 0.03 $ 11.7 $ 0.13 APM pro forma adjustments 5.2 0.06 1.4 0.02 Amortization expense, after tax 17.2 0.19 17.8 0.19 Adjusted pro forma net income / EPS $ 88.4 $ 0.96 $ 80.5 $ 0.87 Weighted average diluted shares 92.1 92.4 September 30, 2021 Reconciliation to Condensed Consolidated Statements of Income Avient EPS Net income from continuing operations $ 33.4 Net income attributable to noncontrolling interests 0.3 Net income from continuing operations attributable to Avient shareholders $ 33.7 $ 0.37 Special items, after tax $ 11.7 $ 0.13 APM pro forma adjustments 1.5 0.02 Amortization expense, after tax 17.6 0.19 Adjusted pro forma net income / EPS $ 64.5 $ 0.70 Weighted average diluted shares 92.2 Adjusted EPS may not recalculate due to rounding. 1 December 31, 2021 Year Ended December 31, 2021 Net income from continuing operations $ 11.2 $ 155.2 Net income attributable to noncontrolling interests 0.9 0.2 Net income from continuing operations attributable to Avient shareholders $ 12.1 $ 0.13 $ 155.4 $ 1.69 Special items, after tax $ 24.0 $ 0.26 $ 50.0 $ 0.54 APM pro forma adjustments 2.5 0.03 1.6 0.02 Amortization expense, after tax 17.8 0.19 71.1 0.77 Adjusted pro forma net income / EPS $ 56.4 $ 0.61 $ 278.1 $ 3.02 Weighted average diluted shares 92.4 92.1 Reconciliation of Color, Additives and Inks EBITDA Operating Income 88.8 86.3 66.8 61.2 303.1 94.5 93.6 Depreciation and amortization 27.4 25.3 26.6 26.4 105.7 26.0 25.9 EBITDA $ 116.2 $ 111.6 $ 93.4 $ 87.6 $ 408.8 $ 120.5 $ 119.5 Q1 2021 Q2 2021 Q3 2021 Pro forma Pro forma Pro forma Pro forma Pro forma Pro forma Operating Income 32.6 9.1 41.7 35.8 13.9 49.7 30.0 15.2 45.2 Depreciation and amortization 7.8 17.5 25.3 8.1 17.3 25.4 7.9 17.1 25.0 EBITDA $ 40.4 $ 26.6 $ 67.0 $ 43.9 $ 31.2 $ 75.1 $ 37.9 $ 32.3 $ 70.2 Q4 2021 YTD 2021 Pro forma Pro forma Pro forma Pro forma Operating Income 27.1 11.7 38.8 125.5 49.9 175.4 Depreciation and amortization 8.0 18.9 26.9 31.8 70.8 102.6 EBITDA $ 35.1 $ 30.6 $ 65.7 $ 157.3 $ 120.7 $ 278.0 2 Q1 2022 Q2 2022 Pro forma Pro forma Pro forma Pro forma Operating Income 38.3 15.4 53.7 35.2 17.7 52.9 Depreciation and amortization 7.8 16.6 24.4 7.7 16.6 24.3 EBITDA $ 46.1 $ 32.0 $ 78.1 $ 42.9 $ 34.3 $ 77.2 Q1 2021 Q2 2021 Q3 2021 Pro forma Pro forma Pro forma Pro forma Pro forma Pro forma Net income from continuing operations 60.4 (3.1) 57.3 50.2 1.4 51.6 33.4 1.5 34.9 Income tax expense 16.3 1.1 17.4 13.8 1.3 15.1 2.0 2.5 4.5 Interest expense 19.3 11.1 30.4 19.5 11.2 30.7 19.0 11.2 30.2 Depreciation and amortization 36.9 17.5 54.4 33.6 17.3 50.9 36.6 17.1 53.7 EBITDA 132.9 26.6 159.5 117.1 31.2 148.3 91.0 32.3 123.3 Special items, before tax 2.4 — 2.4 14.2 — 14.2 19.9 — 19.9 Depreciation included in special items (0.6) — (0.6) 1.4 — 1.4 (0.9) — (0.9) Adjusted EBITDA $ 134.7 $ 26.6 $ 161.3 $ 132.7 $ 31.2 $ 163.9 $ 110.0 $ 32.3 $ 142.3 Q4 2021 YTD 2021 Pro forma Pro forma Pro forma Pro forma Net income from continuing operations 11.2 2.5 13.7 155.2 1.6 156.8 Income tax expense 16.2 (1.9) 14.3 48.3 3.7 52.0 Interest expense 17.5 11.1 28.6 75.3 44.6 119.9 Depreciation and amortization 37.9 18.9 56.8 145.0 70.8 215.8 EBITDA 82.8 30.6 113.4 423.8 120.7 544.5 Special items, before tax 20.6 — 20.6 57.1 — 57.1 Depreciation included in special items (1.6) — (1.6) (1.7) — (1.7) Adjusted EBITDA $ 101.8 $ 30.6 $ 132.4 $ 479.2 $ 120.7 $ 599.9 3 Q1 2022 Q2 2022 Pro forma Pro forma Pro forma Pro forma Net income from continuing operations 64.7 2.6 67.3 62.8 5.2 68.0 Income tax expense 20.0 1.7 21.7 22.7 1.4 24.1 Interest expense 16.9 11.1 28.0 16.2 11.1 27.3 Depreciation and amortization 37.6 16.6 54.2 36.3 16.6 52.9 EBITDA 139.2 32.0 171.2 138.0 34.3 172.3 Special items, before tax 6.6 — 6.6 0.9 — 0.9 Depreciation included in special items (2.1) — (2.1) (1.1) — (1.1) Adjusted EBITDA $ 143.7 $ 32.0 $ 175.7 $ 137.8 $ 34.3 $ 172.1 Reconciliation of Specialty Engineered Pro Forma Sales Sales 214.7 238.9 231.7 226.3 911.6 243.1 242.3 Pro forma APM 98.9 108.8 93.8 94.9 396.4 94.8 100.5 Pro forma sales $ 313.6 $ 347.7 $ 325.5 $ 321.2 $ 1,308.0 $ 337.9 $ 342.8 Reconciliation of Avient Pro Forma Sales Sales 826.0 864.5 818.0 807.1 3,315.6 892.2 891.0 Pro forma APM 98.9 108.8 93.8 94.9 396.4 94.8 100.5 Pro forma sales $ 924.9 $ 973.3 $ 911.8 $ 902.0 $ 3,712.0 $ 987.0 $ 991.5 4 IR Slides V17 - 9.26 324pm IR Deck - AVNT-2022.09.27 Pre Release v2

The non-GAAP financial measures include: adjusted EPS, adjusted operating income, free cash flow, adjusted EBITDA and net debt. Three Months Ended December 31, 2021 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 December 31, 2021 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 December 31, 2021 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 December 31, 2021 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 December 31, 2021 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 December 31, 2021 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 March 31, 2023 Three Months Ended March 31, 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 20.8 $ 0.23 $ 64.4 $ 0.70 Special items, after tax (Attachment 3) 22.3 0.24 6.4 0.07 Amortization expense, after-tax 15.1 0.16 10.8 0.12 Adjusted net income / EPS $ 58.2 $ 0.63 $ 81.6 $ 0.89 8 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended March 31, 2023 2022 Sales $ 845.7 $ 892.2 Cost of sales 598.1 637.8 Gross margin 247.6 254.4 Selling and administrative expense 190.5 152.2 Operating income 57.1 102.2 Interest expense, net (28.8) (16.9) Other income (expense), net 0.7 (0.6) Income from continuing operations before income taxes 29.0 84.7 Income tax expense (7.7) (20.0) Net income from continuing operations 21.3 64.7 (Loss) income from discontinued operations, net of income taxes (0.9) 19.8 Net income 20.4 84.5 Net income attributable to noncontrolling interests (0.5) (0.3) Net income attributable to Avient common shareholders $ 19.9 $ 84.2 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.23 $ 0.70 Discontinued operations (0.01) 0.22 Total $ 0.22 $ 0.92 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.23 $ 0.70 Discontinued operations (0.01) 0.21 Total $ 0.22 $ 0.91 Cash dividends declared per share of common stock $ 0.2475 $ 0.2375 Weighted-average shares used to compute earnings per common share: Basic 91.0 91.5 Diluted 91.8 92.3 9 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended March 31, 2023 2022 Cost of sales: Restructuring costs, including accelerated depreciation $ (6.6) $ (4.4) Environmental remediation costs (1.4) (2.0) Reimbursement of previously incurred environmental costs — 0.6 Impact on cost of sales (8.0) (5.8) Selling and administrative expense: Restructuring, legal and other (15.7) 1.9 Acquisition related costs (3.4) (2.9) Impact on selling and administrative expense (19.1) (1.0) Impact on operating income (27.1) (6.8) Other income (loss), net (0.2) 0.1 Impact on income from continuing operations before income taxes (27.3) (6.7) Income tax expense (benefit) on above special items 6.9 1.8 Tax adjustments(2) (1.9) (1.5) Impact of special items on net income from continuing operations $ (22.3) $ (6.4) Diluted earnings per common share impact $ (0.24) $ (0.07) Weighted average shares used to compute adjusted earnings per share: Diluted 91.8 92.3 (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, 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 changes to valuation allowances. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) March 31, 2023 December 31, 2022 ASSETS Current assets: Cash and cash equivalents $ 582.7 $ 641.1 Accounts receivable, net 484.4 440.6 Inventories, net 371.9 372.7 Other current assets 125.3 115.3 Total current assets 1,564.3 1,569.7 Property, net 1,045.7 1,049.2 Goodwill 1,689.7 1,671.9 Intangible assets, net 1,601.7 1,597.6 Other non-current assets 209.8 196.6 Total assets $ 6,111.2 $ 6,085.0 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term debt $ 2.2 $ 2.2 Accounts payable 448.1 454.4 Accrued expenses and other current liabilities 386.9 412.8 Total current liabilities 837.2 869.4 Non-current liabilities: Long-term debt 2,177.7 2,176.7 Pension and other post-retirement benefits 66.2 67.2 Deferred income taxes 332.5 342.5 Other non-current liabilities 329.0 276.4 Total non-current liabilities 2,905.4 2,862.8 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,349.8 2,334.5 Noncontrolling interest 18.8 18.3 Total equity 2,368.6 2,352.8 Total liabilities and equity $ 6,111.2 $ 6,085.0 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Three Months Ended March 31, 2023 2022 Operating Activities Net income $ 20.4 $ 84.5 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 48.7 35.7 Accelerated depreciation 1.8 2.1 Share-based compensation expense 3.2 3.2 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (40.2) (118.8) Decrease (increase) in inventories 3.8 (15.1) (Decrease) increase in accounts payable (9.9) 90.5 Accrued expenses and other assets and liabilities, net (50.0) (63.2) Net cash (used) provided by operating activities (22.2) 18.9 Investing activities Capital expenditures (20.3) (13.3) Net proceeds from divestiture 7.3 — Net cash used by investing activities (13.0) (13.3) Financing activities Purchase of common shares for treasury — (15.8) Cash dividends paid (22.5) (21.7) Repayment of long-term debt (0.8) (2.4) Other financing (2.3) (3.9) Net cash used by financing activities (25.6) (43.8) Effect of exchange rate changes on cash 2.4 (0.4) Decrease in cash and cash equivalents (58.4) (38.6) Cash and cash equivalents at beginning of year 641.1 601.2 Cash and cash equivalents at end of period $ 582.7 $ 562.6 12 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 March 31, Reconciliation to Consolidated Statements of Income 2023 2022 Sales $ 845.7 $ 892.2 Gross margin - GAAP 247.6 254.4 Special items in gross margin (Attachment 3) 8.0 5.8 Adjusted gross margin $ 255.6 $ 260.2 Adjusted gross margin as a percent of sales 30.2 % 29.2 % Operating income - GAAP 57.1 102.2 Special items in operating income (Attachment 3) 27.1 6.8 Adjusted operating income $ 84.2 $ 109.0 Adjusted operating income as a percent of sales 10.0 % 12.2 % Three Months Ended March 31, Reconciliation to EBITDA and Adjusted EBITDA: 2023 2022 Net income from continuing operations – GAAP $ 21.3 $ 64.7 Income tax expense 7.7 20.0 Interest expense, net 28.8 16.9 Depreciation and amortization 50.5 37.6 EBITDA from continuing operations $ 108.3 $ 139.2 Special items, before tax 27.3 6.7 Depreciation and amortization included in special items (1.8) (2.1) Adjusted EBITDA $ 133.8 $ 143.8 Adjusted EBITDA as a % of sales 15.8 % 16.1 % NEWS RELEASE Attachment 1

We completed the acquisition of APM and the sale of our Distribution business, and are using the net proceeds to pay down near- term maturing debt as previously announced.” The company noted net proceeds from the Distribution sale are being used to retire its $600 million 2023 Senior Unsecured Notes and pay down $150 million of its term loan debt as shown below. 3 More details will be provided on the company's third quarter performance and full year outlook during its webcast scheduled for 8:00 a.m. 2) Tax adjustments include the net tax benefit/ (expense) from one-time income tax items, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) September 30, 2022 December 31, 2021 ASSETS Current assets: Cash and cash equivalents $ 544.4 $ 601.2 Accounts receivable, net 504.6 439.9 Inventories, net 441.5 305.8 Current assets held for sale 367.8 360.2 Other current assets 130.0 119.9 Total current assets 1,988.3 1,827.0 Property, net 965.4 672.3 Goodwill 1,491.0 1,284.8 Intangible assets, net 1,525.7 925.2 Operating lease assets, net 56.0 58.2 Non-current assets held for sale — 22.0 Other non-current assets 280.7 207.7 Total assets $ 6,307.1 $ 4,997.2 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 613.9 $ 8.6 Accounts payable 448.7 429.5 Current operating lease obligations 18.1 21.1 Current liabilities held for sale 170.3 141.3 Accrued expenses and other current liabilities 304.6 340.2 Total current liabilities 1,555.6 940.7 Non-current liabilities: Long-term debt 2,502.9 1,850.3 Pension and other post-retirement benefits 91.6 99.9 Deferred income taxes 210.4 100.6 Non-current operating lease obligations 35.7 37.3 Non-current liabilities held for sale — 13.1 Other non-current liabilities 174.8 164.8 Total non-current liabilities 3,015.4 2,266.0 SHAREHOLDERS' EQUITY Avient shareholders’ equity 1,720.4 1,774.7 Noncontrolling interest 15.7 15.8 Total equity 1,736.1 1,790.5 Total liabilities and equity $ 6,307.1 $ 4,997.2 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Nine Months Ended September 30, 2022 2021 Operating Activities Net income $ 158.5 $ 201.7 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 110.3 105.8 Accelerated depreciation 4.0 1.9 Share-based compensation expense 9.5 8.4 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (66.5) (199.7) Increase in inventories (12.5) (156.2) Increase in accounts payable 43.5 95.3 Decrease in pension and other post-retirement benefits (15.8) (14.2) (Decrease) increase in accrued expenses and other assets and liabilities, net (7.1) 67.0 Net cash provided by operating activities 223.9 110.0 Investing activities Capital expenditures (55.1) (62.7) Business acquisitions, net of cash acquired (1,426.1) (47.6) Settlement of foreign exchange derivatives 93.3 — Net cash proceeds used by other assets — (2.0) Net cash used by investing activities (1,387.9) (112.3) Financing activities Debt proceeds 1,300.0 — Purchase of common shares for treasury (36.4) (4.2) Cash dividends paid (65.2) (58.2) Repayment of long-term debt (6.8) (16.5) Payments of withholding tax on share awards (4.2) (9.1) Debt financing costs (49.3) — Other financing activities — (3.5) Net cash provided (used) by financing activities 1,138.1 (91.5) Effect of exchange rate changes on cash (30.9) (10.5) Decrease in cash and cash equivalents (56.8) (104.3) Cash and cash equivalents at beginning of year 601.2 649.5 Cash and cash equivalents at end of period $ 544.4 $ 545.2 12 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.

Rose Vice President, Corporate Communications Avient Corporation +1 440-930-3162 kyle.rose@avient.com mailto:giuseppe.disalvo@avient.com mailto:giuseppe.disalvo@avient.com mailto:kyle.rose@avient.com 6 Attachment 1 Avient Corporation Summary of Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Sales $ 1,302.4 $ 1,235.2 $ 2,596.2 $ 2,397.5 Operating Income 129.5 108.1 258.1 228.5 Net income attributable to Avient shareholders 84.7 68.8 168.9 148.1 Basic earnings per share attributable to Avient shareholders $ 0.93 $ 0.75 $ 1.85 $ 1.62 Diluted earnings per share attributable to Avient shareholders $ 0.92 $ 0.74 $ 1.83 $ 1.60 Senior management uses comparisons of adjusted net income attributable to Avient shareholders and diluted adjusted earnings per share (EPS) attributable to Avient shareholders, excluding special items, to assess performance and facilitate comparability of results. Three Months Ended June 30, 2022 Three Months Ended June 30, 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income attributable to Avient shareholders $ 84.7 $ 0.92 $ 68.8 $ 0.74 Special items, after tax (Attachment 3) 5.1 0.06 11.7 0.13 Adjusted net income / EPS - excluding special items $ 89.8 $ 0.98 $ 80.5 $ 0.87 Six months ended June 30, 2022 Six months ended June 30, 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income attributable to Avient shareholders $ 168.9 $ 1.83 $ 148.1 $ 1.60 Special items, after tax (Attachment 3) 12.3 0.13 14.3 0.16 Adjusted net income / EPS - excluding special items $ 181.2 $ 1.96 $ 162.4 $ 1.76 7 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Sales $ 1,302.4 $ 1,235.2 $ 2,596.2 $ 2,397.5 Cost of sales 998.6 946.5 1,998.7 1,806.4 Gross margin 303.8 288.7 597.5 591.1 Selling and administrative expense 174.3 180.6 339.4 362.6 Operating income 129.5 108.1 258.1 228.5 Interest expense, net (16.2) (19.5) (33.1) (38.8) Other income, net 1.4 1.2 0.8 2.7 Income before income taxes 114.7 89.8 225.8 192.4 Income tax expense (30.0) (20.4) (56.6) (43.3) Net income 84.7 69.4 169.2 149.1 Net income attributable to noncontrolling interests — (0.6) (0.3) (1.0) Net income attributable to Avient shareholders $ 84.7 $ 68.8 $ 168.9 $ 148.1 Earnings per share attributable to Avient common shareholders - Basic $ 0.93 $ 0.75 $ 1.85 $ 1.62 Earnings per share attributable to Avient common shareholders - Diluted $ 0.92 $ 0.74 $ 1.83 $ 1.60 Cash dividends declared per share of common stock $ 0.2375 $ 0.2125 $ 0.4750 $ 0.4250 Weighted-average shares used to compute earnings per common share: Basic 91.4 91.3 91.4 91.3 Diluted 92.1 92.4 92.2 92.3 8 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Cost of sales: Restructuring costs, including accelerated depreciation and amortization $ (2.6) $ (1.5) $ (7.0) $ (3.3) Environmental remediation costs (3.0) (12.5) (5.0) (13.0) Reimbursement of previously incurred environmental costs 7.6 — 8.2 4.5 Acquisition related costs — 1.4 — 1.4 Impact on cost of sales 2.0 (12.6) (3.8) (10.4) Selling and administrative expense: Restructuring, legal and other (4.2) (0.4) (3.3) (1.7) Acquisition related costs (2.1) (1.2) (5.0) (4.5) Impact on selling and administrative expense (6.3) (1.6) (8.3) (6.2) Impact on operating income (4.3) (14.2) (12.1) (16.6) Other income, net — — 0.1 — Mark-to-market on cross-currency swaps 0.9 — 0.9 — Impact on income before income taxes (3.4) (14.2) (11.1) (16.6) Income tax benefit on above special items 0.8 3.4 2.8 4.3 Tax adjustments(2) (2.5) (0.9) (4.0) (2.0) Impact of special items on net income attributable to Avient Shareholders $ (5.1) $ (11.7) $ (12.3) $ (14.3) Diluted earnings per common share impact $ (0.06) $ (0.13) $ (0.13) $ (0.16) Weighted average shares used to compute adjusted earnings per share: Diluted 92.1 92.4 92.2 92.3 (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, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments. 9 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) June 30, 2022 December 31, 2021 ASSETS Current assets: Cash and cash equivalents $ 645.1 $ 601.2 Accounts receivable, net 752.6 642.3 Inventories, net 494.0 461.1 Other current assets 128.4 122.4 Total current assets 2,020.1 1,827.0 Property, net 638.9 676.1 Goodwill 1,256.8 1,286.4 Intangible assets, net 867.2 925.2 Operating lease assets, net 62.7 74.1 Other non-current assets 197.9 208.4 Total assets $ 5,043.6 $ 4,997.2 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 607.7 $ 8.6 Accounts payable 634.0 553.9 Current operating lease obligations 21.4 24.2 Accrued expenses and other current liabilities 307.5 353.9 Total current liabilities 1,570.6 940.6 Non-current liabilities: Long-term debt 1,249.1 1,850.3 Pension and other post-retirement benefits 95.0 100.0 Deferred income taxes 106.6 100.6 Non-current operating lease obligations 41.8 50.1 Other non-current liabilities 154.7 165.1 Total non-current liabilities 1,647.2 2,266.1 SHAREHOLDERS' EQUITY Avient shareholders’ equity 1,809.7 1,774.7 Noncontrolling interest 16.1 15.8 Total equity 1,825.8 1,790.5 Total liabilities and equity $ 5,043.6 $ 4,997.2 10 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Six Months Ended June 30, 2022 2021 Operating Activities Net income $ 169.2 $ 149.1 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 71.1 69.5 Accelerated depreciation and amortization 3.2 1.4 Share-based compensation expense 6.3 5.6 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (133.2) (196.1) Increase in inventories (45.9) (88.1) Increase in accounts payable 98.5 108.4 Decrease in pension and other post-retirement benefits (9.9) (9.2) (Decrease) increase in accrued expenses and other assets and liabilities, net (52.6) 27.5 Net cash provided by operating activities 106.7 68.1 Investing activities Capital expenditures (34.0) (42.1) Settlement of cross-currency swaps 75.1 — Net cash proceeds used by other assets — (2.0) Net cash provided (used) by investing activities 41.1 (44.1) Financing activities Purchase of common shares for treasury (36.4) (4.2) Cash dividends paid (43.5) (38.8) Repayment of long-term debt (4.4) (4.4) Payments of withholding tax on share awards (4.1) (4.2) Net cash used by financing activities (88.4) (51.6) Effect of exchange rate changes on cash (15.5) (5.7) Increase (decrease) in cash and cash equivalents 43.9 (33.3) Cash and cash equivalents at beginning of year 601.2 649.5 Cash and cash equivalents at end of period $ 645.1 $ 616.2 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.