STAN-TONE MB-107604 RED STAN-TONE MB-107605 RED 050RD376 RED PE CC

PG 133483.00 BU PE STAN-TONE MB-31612 BROWN PE BRONZE 876 2

X ET37401 PE LiSt MB X ET37401 PE LiSt AO MB

PROMOTIONAL GREEN MB 2019 DOE2-7 PROMOTIONAL GREEN MB 2019 DOE2-1 PROMOTIONAL GREEN MB 2019 DOE3-1

031500 PURPLE PE MB SLD 5535C SH/HO EPIC HUNTER SLD A1LU 103355 BLUE PE

030BU2061 BLUE MB 030RD2068 RED MB 030TN2020 BEIGE MB

PE ROTO BLUE UV 19718 COLOR MB ZNS X07670 V3 SILVER PE

STAN-TONE MB- PINK 9/3 PE 293C BLUE 2 PE 307C BLUE 2

See Attachment 3 for a definition and summary of special items and Attachment 7 for a summary of pro forma adjustments associated with the Clariant MB Acquisition necessary to reflect Clariant MB adjusted results in all periods presented. Reconciliation of Pro Forma Adjusted Earnings per Share: Three Months Ended December 31, Year Ended December 31, 2019 2020 2019 Net income from continuing operations attributable to Avient shareholders $ 6.4 $ 132.0 $ 75.5 Special items, after tax (Attachment 3) 19.9 24.8 55.8 Adjusted net income from continuing operations excluding special items 26.3 156.8 131.3 Clariant MB pro forma adjustments to net income from continuing operations(2) 1.6 20.7 30.4 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 27.9 $ 177.5 $ 161.7 Weighted average diluted shares 77.5 90.6 77.7 Pro forma impact to diluted shares from January 2020 equity offering 15.3 1.5 15.3 Pro forma weighted average diluted shares 92.8 92.1 93.0 Pro forma adjusted EPS - excluding special items pro forma for Clariant MB acquisition $ 0.30 $ 1.93 $ 1.74 (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition Year Ended December 31, 2020 Sales $ 3,242.1 Clariant MB pro forma adjustment to sales(2) 540.4 Pro forma sales $ 3,782.5 (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition 13

STAN-TONE MB-5366 BLUE STAN-TONE MB-15316 RED STAN-TONE MB- BLACK