Special items for the fourth quarter of 2014, the largest of which was the mark-to-market pension adjustment, resulted in a net after-tax charge of $47.5 million, or $0.52 per share (see Attachment 3). Special items, after tax (Attachment 3) Special items, after tax (Attachment 3)

Special items for the second quarter of 2015 included a tax benefit and realignment charges, which resulted in a net after-tax gain of $15.9 million, or $0.17 per share (see Attachment 1). Special items, after tax (Attachment 3) Special items, after tax (Attachment 3)

Special items for the third quarter of 2018 primarily included environmental costs offset by one-time tax benefits associated with the Tax Cuts and Jobs Act, resulting in a net after-tax gain of Special items, after tax (Attachment 3) Special items, after tax (Attachment 3)

Special items, after tax (Attachment 3) Special items, after tax (Attachment 3) Special items, after tax

Three Months Ended December 31, 2022 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net (loss) income from continuing operations attributable to Avient shareholders $ (17.0) $ (0.19) $ 11.2 $ 0.12 Special items, after tax (Attachment 3) 38.3 0.42 23.9 0.26 Amortization expense, after-tax 14.6 0.16 11.3 0.12 Adjusted net income / EPS $ 35.9 $ 0.39 $ 46.4 $ 0.50 (1) Per share amounts may not recalculate from figures presented herein due to rounding Year Ended December 31, 2022 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 82.8 $ 0.90 $ 151.8 $ 1.65 Special items, after tax (Attachment 3) 116.2 1.26 50.0 0.54 Amortization expense, after-tax 49.0 0.53 44.9 0.49 Adjusted net income / EPS $ 248.0 $ 2.69 $ 246.7 $ 2.68 (1) Per share amounts may not recalculate from figures presented herein due to rounding 9 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, 2022 2021 2022 2021 Sales $ 790.4 $ 807.1 $ 3,396.9 $ 3,315.5 Cost of sales 618.4 590.5 2,514.2 2,371.7 Gross margin 172.0 216.6 882.7 943.8 Selling and administrative expense 171.6 166.4 639.4 664.1 Operating income 0.4 50.2 243.3 279.7 Interest expense, net (49.4) (17.5) (119.8) (75.2) Other expense, net (28.4) (5.3) (59.7) (1.0) (Loss) income from continuing operations before income taxes (77.4) 27.4 63.8 203.5 Income tax benefit (expense) 60.8 (17.1) 19.3 (51.9) Net (loss) income from continuing operations (16.6) 10.3 83.1 151.6 Income from discontinued operations, net of income taxes 561.5 18.7 620.3 79.0 Net income 544.9 29.0 703.4 230.6 Net (income) loss attributable to noncontrolling interests (0.4) 0.9 (0.3) 0.2 Net income attributable to Avient common shareholders $ 544.5 $ 29.9 $ 703.1 $ 230.8 Earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ (0.19) $ 0.12 $ 0.91 $ 1.66 Discontinued operations 6.17 0.21 6.80 0.87 Total $ 5.98 $ 0.33 $ 7.71 $ 2.53 Earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ (0.19) $ 0.12 $ 0.90 $ 1.65 Discontinued operations 6.17 0.20 6.73 0.86 Total $ 5.98 $ 0.32 $ 7.63 $ 2.51 Cash dividends declared per share of common stock $ 0.2475 $ 0.2375 $ 0.9600 $ 0.8750 Weighted-average shares used to compute earnings per common share: Basic 91.0 91.5 91.2 91.4 Diluted 91.0 92.4 92.2 92.1 10 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, 2022 2021 2022 2021 Cost of sales: Restructuring costs, including accelerated depreciation $ (21.3) $ (6.0) $ (31.1) $ (14.6) Environmental remediation costs (0.4) (0.5) (24.2) (22.9) Reimbursement of previously incurred environmental costs — — 8.3 4.5 Acquisition related costs (23.8) 0.6 (34.1) (0.6) Impact on cost of sales (45.5) (5.9) (81.1) (33.6) Selling and administrative expense: Restructuring, legal and other (8.3) (4.2) (8.3) (5.9) Acquisition related costs (6.1) (1.1) (19.3) (8.3) Impact on selling and administrative expense (14.4) (5.3) (27.6) (14.2) Impact on operating income (59.9) (11.2) (108.7) (47.8) Interest expense, net - committed financing and debt extinguishment (16.0) — (26.0) — Mark-to-market on derivatives — — (30.9) — Pension and post retirement mark-to-market adjustment and other (28.4) (9.3) (28.4) (9.3) Impact on Other expense, net (28.4) (9.3) (59.3) (9.3) Impact on income from continuing operations before income taxes (104.3) (20.5) (194.0) (57.1) Income tax benefit benefit/(expense) on above special items 26.8 4.1 49.4 13.0 Tax adjustments(2) 39.2 (7.5) 28.4 (5.9) Impact of special items on net income from continuing operations $ (38.3) $ (23.9) $ (116.2) $ (50.0) Diluted earnings per common share impact $ (0.42) $ (0.26) $ (1.26) $ (0.54) Weighted average shares used to compute adjusted earnings per share: Diluted 91.7 92.4 92.2 92.1 (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 Three Months Ended December 31, 2022 2021 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results (Loss) income from continuing operations before income taxes $ (77.4) $ 104.3 $ 26.9 $ 27.4 $ 20.5 $ 47.9 Income tax benefit (expense) - GAAP 60.8 — 60.8 (17.1) — (17.1) Income tax impact of special items (Attachment 3) — (26.8) (26.8) — (4.1) (4.1) Tax adjustments (Attachment 3) — (39.2) (39.2) — 7.5 7.5 Income tax benefit (expense) $ 60.8 $ (66.0) $ (5.2) $ (17.1) $ 3.4 $ (13.7) Effective Tax Rate(1) 78.5 % 19.6 % 62.4 % 28.6 % (1) Rates may not recalculate from figures presented herein due to rounding 15 Year Ended December 31, 2022 2021 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results Income from continuing operations before income taxes $ 63.8 $ 194.0 $ 257.8 $ 203.5 $ 57.1 $ 260.6 Income tax benefit (expense) - GAAP 19.3 — 19.3 (51.9) — (51.9) Income tax impact of special items (Attachment 3) — (49.4) (49.4) — (13.0) (13.0) Tax adjustments (Attachment 3) — (28.4) (28.4) — 5.9 5.9 Income tax expense $ 19.3 $ (77.8) $ (58.5) $ (51.9) $ (7.1) $ (59.0) Effective Tax Rate(1) (30.2)% 22.7 % 25.5 % 22.7 % (1) Rates may not recalculate from figures presented herein due to rounding Three Months Ended Year Ended Reconciliation of Pro Forma Adjusted Earnings per Share December 31, 2022 Net (loss) income from continuing operations attributable to Avient shareholders $ (17.0) $ 82.8 Special items, after tax (Attachment 3) 38.3 116.2 Amortization expense, after-tax (Attachment 1) 14.6 49.0 Adjusted net income from continuing operations excluding special items 35.9 248.0 APM pro forma adjustments to net income from continuing operations* 2.5 13.6 APM amortization expense, after tax* — 19.1 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 38.4 $ 280.7 Weighted average diluted shares 91.7 92.2 Pro forma adjusted EPS - excluding special items $ 0.42 $ 3.04 * Pro forma adjustment for January - August 2022 APM results (period before Avient ownership) including the impacts of debt financing and prepayments on net income from continuing operations.

Buyer shall examine Product promptly after receipt for damage, short-weight and non- conformance with Seller’s warranties. If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within seven (7) business days after the date of invoice. Within 10 (ten) days after receipt of such written notice, Seller may exercise its right to terminate the order confirmation by giving Buyer written notice. 19.

Special items, after tax (Attachment 3) Special items, after tax (Attachment 3) Special items, after tax

Special items, after tax (Attachment 3) Special items, after tax (Attachment 3) Special items, after tax (Attachment 3)

Special items, after tax (Attachment 3) Special items, after tax (Attachment 3) Special items, after tax

Special items, after tax (Attachment 3) Special items, after tax (Attachment 3) After tax interest income earned on equity proceeds, included in Interest expense, net