b) Tax adjustments include the net tax expense from one-time income tax items and deferred income tax valuation allowance adjustments.

Three Months Ended December 31, 2024 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 48.3 $ 0.52 $ 27.8 $ 0.30 Special items, after-tax (18.0) (0.20) 5.4 0.06 Amortization expense, after-tax 14.8 0.17 15.0 0.16 Adjusted net income / EPS $ 45.1 $ 0.49 $ 48.2 $ 0.52 Year Ended December 31, 2024 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 169.5 $ 1.84 $ 75.8 $ 0.83 Special items, after-tax 15.9 0.17 79.3 0.86 Amortization expense, after-tax 59.5 0.65 61.5 0.67 Adjusted net income / EPS $ 244.9 $ 2.66 $ 216.6 $ 2.36 Three Months Ended Year Ended Reconciliation to EBITDA and Adjusted EBITDA: 2024 2023 2024 2023 Net income from continuing operations – GAAP $ 48.5 $ 27.6 $ 170.7 $ 76.3 Income tax expense (benefit) 14.8 (7.0) 54.1 11.0 Interest expense 25.5 26.8 105.6 115.3 Depreciation and amortization from continuing operations 45.4 44.2 179.7 188.8 EBITDA from continuing operations $ 134.2 $ 91.6 $ 510.1 $ 391.4 Special items, before tax (23.9) 22.4 20.1 114.6 Interest expense included in special items — (0.1) (2.3) (2.3) Depreciation and amortization included in special items (0.3) — (1.5) (1.9) Adjusted EBITDA $ 110.0 $ 113.9 $ 526.4 $ 501.8 Adjusted EBITDA as a percent of sales 14.7 % 15.8 % 16.2 % 16.0 % 1 Three Months Ended Year Ended 2024 2023 2024 2023 Sales: Color, Additives and Inks $ 467.7 $ 459.4 $ 2,046.5 $ 2,007.4 Specialty Engineered Materials 279.7 259.8 1,196.8 1,138.2 Corporate (0.9) (0.2) (2.9) (2.8) Sales $ 746.5 $ 719.0 $ 3,240.4 $ 3,142.8 Gross margin: Color, Additives and Inks $ 152.6 $ 148.3 $ 681.1 $ 631.2 Specialty Engineered Materials 84.2 78.1 374.9 341.8 Corporate 22.7 (17.5) 0.7 (80.5) Gross margin $ 259.5 $ 208.9 $ 1,056.7 $ 892.5 Selling and administrative expense: Color, Additives and Inks $ 92.8 $ 86.5 $ 384.9 $ 371.3 Specialty Engineered Materials 49.6 48.7 207.7 199.3 Corporate 31.5 30.6 134.8 125.1 Selling and administrative expense $ 173.9 $ 165.8 $ 727.4 $ 695.7 Operating income: Color, Additives and Inks $ 59.8 $ 61.8 $ 296.2 $ 259.9 Specialty Engineered Materials 34.6 29.4 167.2 142.5 Corporate (8.8) (48.1) (134.1) (205.6) Operating income $ 85.6 $ 43.1 $ 329.3 $ 196.8 Depreciation and amortization: Color, Additives and Inks $ 21.9 $ 22.2 $ 87.5 $ 98.3 Specialty Engineered Materials 21.0 19.8 82.1 81.5 Corporate 2.5 2.2 10.1 9.0 Depreciation and amortization $ 45.4 $ 44.2 $ 179.7 $ 188.8 Earnings before interest, taxes, depreciation and amortization (EBITDA): Color, Additives and Inks $ 81.7 $ 84.0 $ 383.7 $ 358.2 Specialty Engineered Materials 55.6 49.2 249.3 224.0 Corporate (6.3) (45.9) (124.0) (196.6) Other income, net 3.2 4.3 1.1 5.8 EBITDA from continuing operations $ 134.2 $ 91.6 $ 510.1 $ 391.4 Special items, before tax (23.9) 22.4 20.1 114.6 Interest expense included in special items — (0.1) (2.3) (2.3) Depreciation and amortization included in special items (0.3) — (1.5) (1.9) Adjusted EBITDA $ 110.0 $ 113.9 $ 526.4 $ 501.8 2 Year Ended December 31, Adjusted Free Cash Flow Calculation 2024 2023 Cash provided by operating activities $ 256.8 $ 201.6 Taxes paid on gain on sale of business — 104.1 One-time payout associated with deferred compensation plans 20.8 — Adjusted cash provided by operating activities $ 277.6 $ 305.7 Capital expenditures (121.9) (119.4) Adjusted free cash flow $ 155.7 $ 186.3 Three Months Ended March 31, 2024 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 49.4 $ 0.54 Special items, after-tax 5.5 0.06 Amortization expense, after-tax 14.9 0.16 Adjusted net income / EPS $ 69.8 $ 0.76 3 AVNT Q4 2024 webcast slides_w_non-GAAP.pdf AVNT Q4 2024 webcast slides_v16.pdf Webcast slides w EPS fix.pdf AVNT Q4 2024 webcast slides_w_non-GAAP IR Deck - AVNT-2024.12.31 2.06.25 12PM.pdf Attachment

If a present or future law, governmental decree, order, regulation, or ruling under any existing or future legislation prevents Seller from increasing or revising the price as provided herein, or nullifies or reduces any price or price increase hereunder, upon written notice from one to the other, Seller and Buyer will attempt to identify mutually agreeable changes to conform this contract with such law, decree, order, regulation, or ruling.

If a present or future law, governmental decree, order, regulation, or ruling under any existing or future legislation prevents Seller from increasing or revising the price as provided herein, or nullifies or reduces any price or price increase hereunder, upon written notice from one to the other Seller and Buyer will attempt to identify mutually agreeable changes to conform this contract with such law, decree, order, regulation, or ruling.

If a present or future law, governmental decree, order, regulation, or ruling under any existing or future legislation prevents Seller from increasing or revising the price as provided herein, or nullifies or reduces any price or price increase hereunder, upon written notice from one to the other, Seller and Buyer will attempt to identify mutually agreeable changes to conform these Terms with such law, decree, order, regulation, or ruling.

If a present or future law, governmental decree, order, regulation, or ruling under any existing or future legislation prevents Seller from increasing or revising the price as provided herein, or nullifies or reduces any price or price increase hereunder, upon written notice from one to the other, Seller and Buyer will attempt to identify mutually agreeable changes to conform this contract with such law, decree, order, regulation, or ruling.

ColorMatrix™ Lactra™ Four, One, Zero - Video ColorMatrix™ Lactra™ Four, One, Zero - Product Bulletin One Web Site, Infinite Possibilities - Video

Our product portfolio, which we believe to be one of the most diverse in our industry, includes specialty formulated, high-performance polymer materials that are manufactured using thermoplastic resins and elastomers, which are then combined with advanced polymer additives, reinforcement, filler, colorant and /or biomaterial technologies.

Each one specifies its own fire hazard tests and fail/pass criteria, which depend on the fire resistance required for the plastic part.

If a present or future law, governmental decree, order, regulation, or ruling under any existing or future legislation prevents Seller from increasing or revising the price as provided herein, or nullifies or reduces any price or price increase hereunder, upon written notice from one to the other, Seller and Buyer will attempt to identify mutually 1.