USE OF NON-GAAP MEASURES PolyOne Corporation 3 This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted. 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.polyone.com.

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Boundaries of the reporting company GHG emissions covered by the verification: • Operational Control • Global Exclusions: • Fugitive refrigerants from units Energy: o Diesel Fuel Consumption: 2,868,323 kWh o Natural Gas Fuel Consumption: 178,696,287 kWh o Renewable Energy Consumed - Self Generated (solar): 681,059 kWh o Renewable Energy Consumed - Self Generated (Wind): 2,385,048 kWh o Grid Electricity Consumed: 409,650,679 kWh o Renewable Energy Credits (REC) Purchased: 112,413,420 kWh o Renewable Electricity Consumed – Offsite: 138,415,253 kWh Page 2 Period covered by GHG emissions verification: • January 1, 2023 to December 31, 2023 Global Warming Potential (GWP) and emission factor data sets: • IPCC GWP: AR6 • USEPA Emission Factor Hub, released 2024 • USEPA eGRID, released 2024 • Final Rule (40 CFR 98) - Industrial Sector 2013 • DEFRA, released 2023 • IEA, released 2023 • European Residual Mix, released 2022 v2.0 GHG Reporting Protocols against which verification was conducted: • World Resources Institute (WRI)/World Business Council for Sustainable Development (WBCSD) Greenhouse Gas Protocol, Corporate Accounting and Reporting Standard, Revised Edition (Scope 1 and 2) and the GHG Protocol Scope 2 Guidance, an amendment to the GHG Protocol Corporate Standard • WRI/WBCSD Corporate Value Chain (Scope 3) Accounting and Reporting Standard Verification Protocols used to conduct the verification: • ISO 14064-3 Second Edition 2019-04: Greenhouse gases - Part 3: Specification with guidance for the verification and validation of greenhouse gas statements • Apex’s standard procedures and guidelines for external Assurance of Sustainability Reports and International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information (effective for assurance reports dated on or after Dec. 15, 2015), issued by the International Auditing and Assurance Standards Board.

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. 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.

The non-GAAP financial measures include Free Cash Flow and Adjusted EBITDA Margin. Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted. To provide comparable financial results, Avient references “pro forma” financial metrics, which include the business results of Clariant Color for the entirety of 2020.

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. 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.

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. 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.

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. 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.

Functional Department Name Recast Financial Information for Discontinued Operations June 29, 2017 POLYONE CORPORATION 2 Slide 3 - GAAP Financial Information Recast for DSS Divestiture Reflects recast GAAP financial information for DSS as a discontinued operation. Slide 4 - Adjusted Financial Information Recast for DSS Divestiture Reflects quarterly adjusted condensed financial data recast for DSS as a discontinued operation. Slide 6 - Non-GAAP Reconciliations Reflects a reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure for these recast historical financial results.