Senior management also uses operating income before special items to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and how it may serve as a basis for future performance. In addition, operating income before the effect of special items is a component of Avient’s annual and long-term employee incentive plans and is used in debt covenant computations. We also monitor earnings (defined as net income from continuing operations) before interest, taxes, depreciation and amortization (EBITDA) and adjusted EBITDA (EBITDA before the impact of special items) as a supplement to our GAAP measures.

PROFILE/SHEET EXTRUDER R A I L S A N D K I C K P L A T E S • Convert existing PVC profile and sheet rails and kick plates to polyolefin resin to meet Class A fire safety (ASTM E84) • Provide a system that meets healthy building certifications and approvals • Utilize a more sustainable flame retardant technology, removing brominated or halogenated flame retardants from the environment • Achieve non-compromising performance in aesthetics, impact, dimensional stability, CLTE, and E84 testing • Provided broad flame retardant platform, backed by extensive application and industry expertise, to meet global flammability standards • Has largest UL94 recognized Prospector membership with HB, V-0, V-1, V-2 and 5VA/5VB ratings, and broad glow wire performance products • Included in-house UL certified labs and manufacturing locations to perform UL94 material sampling and testing • Supported application development to meet fire safety standards, address current or emerging healthy building codes, smart home requirements, and LEED credits • Offered custom formulations in small lot quantities Cesa™ Flam Non-Halogen Flame Retardants KEY REQUIREMENTS WHY AVIENT?

Epic Special Effects Tips Cesa™ Release Additives Composite Heat Release Technology

Oversee and maintain a competitive executive officer compensation program in order to attract and retain qualified executives and to provide incentives to executive officers that reward pay for performance in attaining the Company’s goals and objectives Review and approve special bonuses and/or other awards to executive officers on a case-by- case basis for outstanding performance

KUNSTSTOFF SCHWANDEN E L E C T R I C V E H I C L E P A R T • Replace aluminum to reduce part weight and overall weight of the electric vehicle • Secure supply of high volume of material • Flexible delivery • Cost competitive • Enabled OEM to replace metal and reduce part weight • Provided excellent customer service, sending samples and technical data promptly • Supported customer with processing queries • Secured material supply and flexible delivery – delivering on a specific date each month Maxxam™ Polyolefin Formulations KEY REQUIREMENTS WHY AVIENT?

Unless otherwise stated, Operating Income, EBITDA and EPS figures included in this presentation are adjusted to exclude the impact of special items as defined in our quarterly earnings releases In addition, operating income before the effect of special items is a component of Avient’s annual and long-term employee incentive plans and is used in debt covenant computations. We also monitor earnings (defined as net income from continuing operations) before interest, taxes, depreciation and amortization (EBITDA) and adjusted EBITDA (EBITDA before the impact of special items) as a supplement to our GAAP measures.

Our Strategy Specialization Differentiates us through unique value-creating offerings to our customers. UHT dairy products require special packaging consideration for long ambient shelf life. Adjusted EBITDA is defined as EBITDA adjusted to add back the special items indicated in the table below.

Our Strategy Specialization Differentiates us through unique value-creating offerings to our customers. UHT dairy products require special packaging consideration for long ambient shelf life. Adjusted EBITDA is defined as EBITDA adjusted to add back the special items indicated in the table below.

Unless otherwise stated, Adjusted EBITDA figures included in this presentation exclude the impact of special items as defined in our quarterly earnings releases. Additionally, Adjusted EPS excludes the impact of special items and amortization expense associated with intangible assets. OUR STRATEGY Specialization Differentiates us through unique value-creating offerings to our customers.

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