Informacje o transakcjach z podmiotami powiązanymi w rozumieniu art. 11a ust. 1 pkt 4, których wartość przekracza 5% sumy bilansowej aktywów w rozumieniu przepisów o rachunkowości, ustalonych na podstawie ostatniego zatwierdzonego sprawozdania finansowego spółki, w tym podmiotami niebędącymi rezydentami Rzeczypospolitej Polskiej (art. 27c ust. 2 pkt 3a CIT Akt) Zgodnie z ostatnim zatwierdzonym sprawozdaniem finansowym Spółki, tj. za rok 1.01.2021- 31.12.2021 suma bilansowa aktywów wyniosła 100,655,150.94 PLN. 5% z tej sumy wynosi 5,032,757.54 PLN, co stanowi próg raportowanych transakcji. W roku 1.01.2021-31.12.2021 Spółka zawarła z podmiotami powiązanymi następujące transakcje, których wartość przekracza 5% sumy bilansowej aktywów: Lp. Informacje dotyczące dokonywania rozliczeń podatkowych podatnika na terytoriach lub w krajach stosujących szkodliwą konkurencję podatkową wskazanych w aktach wykonawczych wydanych na podstawie art. 11j ust. 2 CIT i na podstawie art. 23v ust. 2 PIT oraz w obwieszczeniu ministra właściwego do spraw finansów publicznych wydanym na podstawie art. 86a § 10 Ordynacji podatkowej (art. 27c ust. 2 pkt 5 CIT Akt) Spółka w roku 2022 nie dokonała rozliczeń z podmiotami zarejestrowanymi na terytoriach lub krajach stosujących szkodliwą konkurencję podatkową.

Informacje o transakcjach z podmiotami powiązanymi w rozumieniu art. 11a ust. 1 pkt 4, których wartość przekracza 5% sumy bilansowej aktywów w rozumieniu przepisów o rachunkowości, ustalonych na podstawie ostatniego zatwierdzonego sprawozdania finansowego spółki, w tym podmiotami niebędącymi rezydentami Rzeczypospolitej Polskiej (art. 27c ust. 2 pkt 3a CIT Akt) Zgodnie z ostatnim zatwierdzonym sprawozdaniem finansowym Spółki, tj. za rok 1.01.2023- 31.12.2023 suma bilansowa aktywów wyniosła 137,080,292.26 PLN. 5% z tej sumy wynosi 6,854,014.61 PLN, co stanowi próg raportowanych transakcji. W roku 1.01.2023-31.12.2023 Spółka zawarła z podmiotami powiązanymi następujące transakcje, których wartość przekracza 5% sumy bilansowej aktywów: Lp. Informacje dotyczące dokonywania rozliczeń podatkowych podatnika na terytoriach lub w krajach stosujących szkodliwą konkurencję podatkową wskazanych w aktach wykonawczych wydanych na podstawie art. 11j ust. 2 CIT i na podstawie art. 23v ust. 2 PIT oraz w obwieszczeniu ministra właściwego do spraw finansów publicznych wydanym na podstawie art. 86a § 10 Ordynacji podatkowej (art. 27c ust. 2 pkt 5 CIT Akt) Spółka w roku 2023 nie dokonała rozliczeń z podmiotami zarejestrowanymi na terytoriach lub krajach stosujących szkodliwą konkurencję podatkową.

USES & APPLICATIONS FOAM CORE PANELS 5 lb/ft3 8 lb/ft3 80 kg/m3 130 kg/m3 Panel Thickness 0.5 inch 0.75 inch 1.0 inch 0.5 inch 0.75 inch 1.0 inch 13mm 19mm 25mm 13mm 19mm 25mm Facesheet Configuration 5848 Quad-Ply 5848 Quad-Ply Property Test Method Unit Areal Weight Calculated lb/ft2 kg/m2 0.83 4.05 0.93 4.54 1.04 5.08 0.96 4.69 1.13 5.52 1.31 6.40 Flexural Strength ASTM 104 0.72 112 0.77 102 0.70 168 1.16 171 1.18 172 1.19 Flexural Modulus ASTM 834,000 5,750 605,000 4,171 375,000 2,586 889,000 6,129 672,000 4,633 481,000 3,316 Flexural Rigidity ASTM lb*in2 kN*mm2 33,000 95,000 64,000 183,000 100,000 286,000 42,000 120,000 71,000 203,000 126,000 361,000 TRUCK & RV • Ceilings • Cabinetry • Load floors • Sidewalls • Aerodynamic components BUILDING & CONSTRUCTION • Modular panels for temporary structures • Garage & industrial doors • Walls & flooring RAIL • Doors • Flooring • Interior panels MARINE • Stringers • Bulkheads • Ceilings & decking • Doors & cabinetry HONEYCOMB CORE PANELS 5 lb/ft3 80 kg/m3 Panel Thickness 0.5 inch 1.0 inch 13mm 25mm Facesheet Configuration 6536 X-Ply 6536 Tri-Ply 6536 X-Ply 6536 Tri-Ply Property Test Method Unit Areal Weight Calculated lb/ft2 kg/m2 0.49 2.39 0.63 3.08 0.63 3.08 0.8 3.91 Flexural Strength ASTM 33 0.23 82 0.57 46 0.32 97 0.67 Flexural Modulus ASTM 418,000 2,882 693,000 4,778 265,000 1,827 368,000 2,537 Flexural Rigidity ASTM lb*in2 kN*mm2 15,000 43,000 27,000 77,000 41,000 117,000 75,000 215,000 SUPPORT SPAN DEFLECTION Meets performance required for marine applications Predictive deflection in various load cases. Example: Deflection for 24 inch panel = Chart value *[12 / 24] Performance Comparison Hammerhead Panels and Marine Plywood INSTALLATION INSTRUCTIONS ∠Θ° CUTTING & DRILLING Recommended blade: Industrial fine cut-off saw blade, 10" x 80 teeth 38° ATB grind with 5/8" bore, PTFE coating Recommended router bits: 3/8" diameter, 4 flute TiAlN (titanium aluminum nitride) coated carbide bit PANEL SHAPING • Determine bend angle • Cut relief • Heat core to softening point • Bend, hold, and cool • Glue joint for added strength FINISHING Gel coat finish is possible with minimal surface preparation. TAB TESTING OF VARIOUS INSTALLATION METHODS BREAK PETG Skins with 1 in/25 mm 1.5 in/38 mm 2 in/51 mm 2400 lbs/1089 kg 2820 lbs/1279 kg 2748 lbs/1246 kg Hammerhead with 5 lb/ft3 (80 kg/m3) 665 lbs 302 kg Hammerhead with 7 lb/ft3 (115 kg/m3) 881 lbs 400 kg Hammerhead with 1084 lbs 492 kg 770 lbs 349 kg Glass/Epoxy with 1055 lbs 479 kg Glass/Polyester with Balsa Core 919 lbs 417 kg L-Bracket Installation BREAK PETG Skins with 2375 lbs 1077 kg 770 lbs 349 kg Glass/Polyester with Balsa Core 797 lbs 362 kg U-Channel Installation ITW Plexus MA420 adhesive was used in all tab testing installations except where noted.

SOURCE: https://www.wri.org/insights/barriers-circular-economy-5-reasons-world-wastes-so-much-stuff-and- why-its-not-just https://www.wri.org/insights/barriers-circular-economy-5-reasons-world-wastes-so-much-stuff-and-why-its-not-just https://www.wri.org/insights/barriers-circular-economy-5-reasons-world-wastes-so-much-stuff-and-why-its-not-just What Stands in the Way of the Circular Economy? SOURCE: https://www.wri.org/insights/5-ways-unlock-value-circular-economy https://www.wri.org/insights/5-ways-unlock-value-circular-economy Taking the Next Steps Take the Circular Economy to the Next Level Because sustainable material solutions and technology are evolving at the speed of life, it takes fresh thinking, agile R & D, and imaginative use of next-generation materials to bring life-changing products to market safely and quickly. Contact us today https://avient.me/3FxhNrw Button 92: Button 93: Button 3: Button 83: Button 5: Button 6: Button 66: Button 67: Button 68: Button 69: Button 70: Button 71: Button 72: Button 73: Button 74: Button 75: Button 77: Button 76: Button 78: Button 79: Button 84: Button 85: Button 86: Button 87: Button 88: Button 89: Button 90:

Wall Thickness (mm) C o o li n g T im e ( S e c ) 40 35 30 25 20 15 10 5 0 0 1 2 3 4 ABS PC Nylon 6/6 FIGURE 1 - Wall thickness vs. cooling time of various plastics FIGURE 2 - Designing for wall thickness changes FIGURE 3 - Internal and external radius guidelines FIGURE 4 - Coring for tight radius design ESCR Design Guide 2 CONTOUR Where possible, contouring the products’ exterior form, as shown in Figure 5, can help to eliminate pooling of fluids. The design of a rib should be derived from the structural, flow, and assembly requirements of the part.2 FIGURE 5 - Proper contour design FIGURE 6 - Drafting guidelines for nominal wall thickness FIGURE 7 - Wall thickness changes due to rib placement FIGURE 8 - Rib design guidelines ESCR Design Guide 3 BOSSES A boss, demonstrated in Figure 9, is a protruding feature that allows for fastening components. FIGURE 11 - Molded-in inserts FIGURE 12 - Gusset placement on side wall FIGURE 13 - Side wall boss design guidelines FIGURE 14 - Gusset design guidelines ESCR Design Guide 5 Holes should follow best practices for a polymer’s viscosity and tensile strength when determining the ideal distance to the edge versus the wall thickness.

PolyOne Corporation Page 4 PolyOne Commodity to Specialty Transformation • Volume driven, commodity producer • Heavily tied to cyclical end markets • Performance largely dependent on non- controlling joint ventures 2000-2005 2006 - 2009 2010 – 2014 2015 and beyond • Steve Newlin appointed, Chairman, President and CEO • New leadership team appointed • Implementation of four pillar strategy • Focus on value based selling, investment in commercial resources and innovation to drive transformation • 20 consecutive quarters of double- digit adjusted EPS growth • Shift to faster growing, high margin, less cyclical end markets • Key acquisitions propel current and future growth, as well as margin expansion • Established aggressive 2015 targets • Continue specialty transformation • Goal of $2.50 adjusted EPS by 2015, three times the EPS generated in 2011 of $0.82 • Drive double digit operating income and adjusted EPS growth PolyOne Corporation Page 5 Building & Construction 13% Industrial 12% Transportation 18% Wire & Cable 9% Packaging 16% Consumer 10% HealthCare 11% Appliance Electronics & Electrical 5% 2013 Revenues: $3.8 Billion End Markets 2013 Revenues: $3.8 Billion PolyOne At A Glance United States 67% Europe 14% Canada 7% Asia Latin America Specialty 54% PP&S 18% Distribution 28% $13 $31 $46 $46 $92 $96 $122 $195 $0 $50 $100 $150 $200 2006 2007 2008 2009 2010 2011 2012 2013 Specialty Operating Income PolyOne Corporation Page 6 Old PolyOne *Operating Income excludes corporate charges and special items 2% 34% 43% 62% 65% 0% 20% 40% 60% 80% 100% 2005 2008 2010 2013 2014 YTD 2015 % o f O pe ra tin g In co m e* JV's Performance Products & Solutions Distribution Specialty 65-75% Specialty OI $5M $46M $87M $195M $191M Target Mix Shift Highlights Specialty Transformation Transformation 2015 Target PolyOne Corporation Page 7 Confirmation of Our Strategy The World’s Premier Provider of Specialized Polymer Materials, Services and Solutions Specialization Globalization Operational Excellence Commercial Excellence PolyOne Corporation Page 8 Strategy and Execution Drive Results $0.12 $0.27 $0.21 $0.13 $0.68 $0.82 $1.00 $1.31 '06 '07 '08 '09 '10 '11 '12 '13 ‘06-‘13 EPS CAGR = 41% EPS Share Price vs. S&P 500 -150% -50% 50% 150% 250% 350% 450% 550% POL S&P 500 All time high of $43.34 July 1st, 2014 PolyOne Corporation Page 9 2006 2014 YTD 2015 “Where we were” “Where we are” Target 1) Operating Income % Specialty: Global Color, Additives & Inks 1.7% 14.9% 12 – 16% Global Specialty Engineered Materials 1.1% 12.1% 12 – 16% Designed Structures & Solutions -- 7.6% 8 – 10% Performance Products & Solutions 5.5% 8.1% 9 – 12% Distribution 2.6% 6.2% 6 – 7.5% 2) Specialty Platform % of Operating Income 6.0% 65% 65 – 75% 3) ROIC* 5.0% 10.6% 15% 4) Adjusted EPS Growth N/A 37% Double Digit Expansion Proof of Performance & 2015 Goals *ROIC is defined as TTM adjusted OI divided by the sum of average debt and equity over a 5 quarter period PolyOne Corporation Page 10 32% Adjusted EPS CAGR from 2011 2015 EPS: $2.50 2011 EPS: $0.82 Continued Gross Margin Expansion Mergers & Acquisitions Spartech Accretion Incremental Share Buybacks Ongoing LSS Programs (50-100 bps/yr) Accelerated Innovation & Mix Improvement Several Levers to Drive Growth Mid Single Digit Revenue Growth PolyOne Corporation Page 11 Innovation Drives Earnings Growth *Percentage of Specialty Platform revenue from products introduced in last five years $20 $53 2006 2013 Research & Development Spending ($ millions) Specialty Platform Vitality Index Progression* 14% 31% 2006 2013 Specialty Platform Gross Margin % 20% 43% 2006 2013 Specialty Vitality Index Target ≥ 35% Vitality Products + 700 to 1000 bps PolyOne Corporation Page 12 Prototype Frame Opportunity Scale-up & Test Market Build Business Case Commercial Launch Phase 1 Phase 2 Phase 3 Phase 4 Phase 5 4 11 5 10 6 9 3 4 2 15 9 1 10 4 Breakthrough Platform Derivative A Rich Pipeline of Opportunity Number of Projects 25 14 19 17 18 93 Addressable Market ($ millions) TBD TBD $800 $450 $450 $1,700 PolyOne Corporation Page 13 Megatrends Aligned with Key End Markets Decreasing Dependence on Fossil Fuels Protecting the Environment Improving Health and Wellness Megatrend End Markets Globalizing and Localizing Health & Wellness Transportation Packaging Consumer PolyOne Corporation Page 14 60% 100% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2008 2014 Pension Funding** As of September 30, 2014 Debt Maturities & Pension Funding – 9/30/14 Net Debt / EBITDA* = 1.7x $48 $317 $600 $0 $100 $200 $300 $400 $500 $600 $700 $800 2015 2020 2023 Debt Maturities As of September 30, 2014 ($ millions) Coupon Rates: 7.500% 7.375% 5.250% ** includes US-qualified pension plans only *TTM 9/30/2014 PolyOne Corporation Page 15 Free Cash Flow and Strong Balance Sheet Fund Investment / Shareholder Return Expanding our sales, marketing, and technical capabilities Targets that expand our: • Specialty offerings • End market presence • Geographic footprint • Operating Margin Synergy opportunities Adjacent material solutions Repurchased 1.5 million shares in Q3 2014 Repurchased 9.7 million shares since early 2013  10.3 million shares are available for repurchase under the current authorization Organic Growth Acquisitions Share Repurchases Dividends  Investing in operational and LSS initiatives (including synergy capture) Manufacturing alignment $0.16 $0.20 $0.24 $0.32 $0.40 $0.10 $0.20 $0.30 $0.40 $0.50 2011 2012 2013 2014 2015 Annual Dividend PolyOne Corporation Page 16 PolyOne Core Values Innovation Collaboration Excellence PolyOne Corporation Page 17 The New PolyOne: A Specialty Growth Company Why Invest In PolyOne? Appendix Q3 2014 Financial Highlights At a Glance�Global Color, Additives and Inks At a Glance�Global Specialty Engineered Materials At a Glance�Designed Structures and Solutions At a Glance�Performance Products and Solutions At a Glance�Distribution Plastics: Key to Future Sustainable Development Commitment to Operational Excellence Application Examples Slide Number 28 Anti-Counterfeiting Solutions 2012 Range Rover Evoque Interior Slide Number 31 Metal Replacement Solutions Next Generation Solar Charger High-Barrier Packaging Containers Aerospace Applications Non GAAP Rec - 11 5 14.pdf Sidoti & Company non-GAAP Rec

5 CONTRIBUTING FACTORS FOR GHOSTING TIPS & TECHNIQUES Ghost images on garments are rare, but very costly. In order for ghosting to occur, these 5 factors must co-exist. 1. The layers of fabric will isolate the heat in the stack for long periods of time, which prolongs the exposure of the dyes to the ink. 5.

Die Gesellschafterversammlung vom 28.06.2019 hat die Neufassung des Gesellschaftsvertrages, insbesondere die Änderung in den §§ 1.1 (Firma) und 2 (Gegenstand des Unternehmens) beschlossen. 10.07.2019 Fall 4 5 b) Kinkel, Oliver, Steinen, *12.01.1963 31.07.2019 Weber Fall 5 Seite 3 von 7 Hosch, Kolja, Seeheim-Jugenheim, *08.02.1980 6 Dr. Pötzschke, Jörg, Ransbach-Baumbach, *13.10.1970 Scherm, Veronika, Frankfurt am Main, *12.04.1984 27.02.2020 Fall 11 11 a) Die Gesellschafterversammlung vom 25.02.2020 hat die Neufassung des Gesellschaftsvertrages beschlossen. 30.05.2020 Fall 12 12 Prokura erloschen: Berberich, Andreas, Hofheim, *30.11.1977 Herrmann, Thomas, Kelkheim (Taunus), *18.07.1961 01.07.2020 Fall 13 Seite 5 von 7 Heyer, Johannes, Bendorf, *05.10.1966 Merfels, Thomas, Weinolsheim, *23.12.1961 Dr.

S EC O N D Q UART ER 2022 RE S U LTS $122 $134 $0.87 $0.98 Q2 2022 PERFORMANCE (TOTAL COMPANY) 4 Sales Adjusted Operating Income $1,235 $1,302 + 5% Adjusted EPS + 10% + 13% (in millions) (in millions) (+ 10% excluding FX) (+ 16% excluding FX) (+ 20% excluding FX) Q2 2022 SEGMENT PERFORMANCE 5 CAI $624 $649 ($ in millions) SEM Distribution $86 $94 + 4% + 9% $404 $443 $24 $27 + 10% + 13% (1) $241 $244 $37 $37 + 1% Flat (+ 10% excluding FX) (+ 16% excluding FX) (+ 6% excluding FX) (+ 3% excluding FX) Q2 2021 $1,235 $122 Sustainable Solutions 17 7% 7 Healthcare 23 14% 5 Composites (ex Outdoor High Performance) 10 20% 4 Growth in Asia / LATAM 5 3% 1 Other 69 11% 5 Sub-total $1,359 10% $144 Outdoor High Performance Impact (9) (5) Wage Inflation and Overtime (7) Other Supply Chain Costs (2) Clariant Color Integration Synergies 7 Incentives, Other Employee Costs 4 FX (48) (7) Q2 2022 $1,302 5% $134 Q2 2022 SALES AND OPERATING INCOME (TOTAL COMPANY) 6 Sales Growth Rate Operating Income$ millions EBITDA Q2 EBITDA BRIDGE 7 Price increases more than offsets raw material and supply chain impacts Q2 2021 $ 159 Demand (29) $ millions CAI: Price / Mix 87 Inflation (58) SEM: Price / Mix 36 Inflation (24) Distribution: Price / Mix 45 Inflation (41) Net Price Benefit 45 Wage Inflation and Overtime (7) Other Supply Chain Costs (2) Clariant Color Integration Synergies 7 Incentives, Other Employee Costs 4 FX (7) Q2 2022 $ 170 China Lockdowns / Russia Impact $ (14) Outdoor High Performance (5) Transportation (5) 8 Q2 '21 Adjusted EPS 0.87$ Color, Additives and Inks 0.11 Specialty Engineered Materials 0.01 Distribution 0.03 Corporate Costs 0.01 F/X (0.05) Segment OI 0.11$ Interest Expense 0.03 Tax Rate (0.03) Q2 '22 Adjusted EPS 0.98$ Q2 EPS BRIDGE Key Updates • Provided progress on 2030 Sustainability Goals • Emphasized commitment to U.N.

WHAT WE DO: MATERIAL SCIENCE 5 CUSTOM FORMULATION We sell solutions not commodities. Q 4 AN D FU LL Y EA R 2020 PE RF O RM AN CE $0.30 $0.52 Q4 2020 ORGANIC PERFORMANCE Sales $922 $997 +8% Operating Income EPS $58 $80 +38% +73% • Record 4th quarter sales, adjusted operating income and adjusted EPS performance • All segments delivered year-over-year sales and operating income growth, led by consumer and healthcare end markets • Clariant Masterbatch integration synergy capture ahead of schedule: $5 million realized in 2020 ($ in millions except EPS) (1) Financial information is pro forma to include a full year of Clariant Masterbatch business acquisition Q4 2020 SEGMENT PERFORMANCE 10 Sales Operating Income $100 $100 $100 $922 $100 $100 $100 $997 Distribution CAI SEM Total 2019 2020 $178 $272 $490 $191 $305 $526 SEM Distribution CAI +8% +7% +7% +12% $5 $5 $5 $58 $5 $5 $5 $80 Avient CAI SEM Total $17 $19 $40 $18 $30 $58 Distribution SEM CAI +38% +45% +58% +6% (3) (3) (1) (2) (1) Total company sales include intercompany sales eliminations (2) Total company reflects adjusted operating income and includes corporate costs (3) Financial information is pro forma to include a full year of Clariant Masterbatch business acquisition 2020 HIGHLIGHTS 11 • Completed transformational Clariant Masterbatch acquisition and created new brand name Avient • Increased pro forma adjusted EPS 11% from $1.74 to $1.93 as an essential supplier during the pandemic and due to growth in demand for consumer applications • Specialty Engineered Materials delivered record operating income on gains from composites • Achieved record free cash flow, increased dividend for 10th year in a row and delevered from 3.5x to 2.7x net debt to pro forma adjusted EBITDA • Culture is everything: Certified as a Great Place to Work® $133 $150 23%8% 21% 2006 2020PF Avient Portfolio Transformation 22% 59% CLARIANT MASTERBATCH: TRANSFORMATIONAL ACQUISITION 12 Clariant MB EBITDA Growth Purchase Price Multiple 10.8 9.6 6.5 2019PF 2020PF 2020PF w/ Full Synergies • Acquisition of Clariant Masterbatch significantly expands presence in healthcare, packaging and consumer end markets • Strength of portfolio – 13% EBITDA growth as an essential supplier in COVID response and recovery • Acquisition completed on July 1, 2020 for $1.4 billion. Whether an additional line at an existing manufacturing plant, or a new facility in a growing region, we ramp-up quickly and cost-efficiently. 25 Capex / Revenue 2021E (%) AVIENT IS ASSET LIGHT Avient Specialty Other 2 3 2 2 2 3 3 3 4 4 5 5 5 6 6 6 7 25 t (E xc l.