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Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Reconciliation of Non-GAAP Financial Measures (Unaudited) Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

Global Policy on Anti-Bribery & Anti-Corruption Issued July 1, 2020 Table of Contents Our Global Policy on Anti-Bribery and Anti-Corruption 1 Importance of Compliance 1 Our Responsibility 1 What Is a Bribe? A “government official” can be essentially anyone who exercises government authority or who works for or is an agent of a government-owned or government-controlled entity. Some third parties may also be required to complete compliance training.

executive vice president and chief financial officer, Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Reconciliation of Non-GAAP Financial Measures (Unaudited)

executive vice president and chief financial officer, Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Reconciliation of Non-GAAP Financial Measures (Unaudited)

The non-GAAP financial measures include: adjusted EPS, Specialty platform operating income percentage, adjusted operating income, and return on invested capital Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP for each fiscal year end.

The non-GAAP financial measures include: adjusted EPS, Specialty platform operating income percentage, adjusted operating income, and return on invested capital Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP for each fiscal year end.

The non-GAAP financial measures include: adjusted Earnings Per Share and adjusted EBITDA. A reconciliation of each historical non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.avient.com. Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted.