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Three Months Ended March 31, 2022 2021 Sales: Color, Additives and Inks $ 649.5 $ 609.3 Specialty Engineered Materials 244.7 216.5 Distribution 432.9 362.7 Corporate and eliminations (33.3) (26.2) Sales $ 1,293.8 $ 1,162.3 Gross margin: Color, Additives and Inks $ 192.1 $ 197.5 Specialty Engineered Materials 69.8 64.7 Distribution 39.3 39.3 Corporate and eliminations (7.5) 0.9 Gross margin $ 293.7 $ 302.4 Selling and administrative expense: Color, Additives and Inks $ 97.6 $ 108.7 Specialty Engineered Materials 30.1 30.5 Distribution 15.1 15.3 Corporate and eliminations 22.3 27.5 Selling and administrative expense $ 165.1 $ 182.0 Operating income: Color, Additives and Inks $ 94.5 $ 88.8 Specialty Engineered Materials 39.7 34.2 Distribution 24.2 24.0 Corporate and eliminations (29.8) (26.6) Operating income $ 128.6 $ 120.4 Earnings before interest, taxes, depreciation and amortization (EBITDA): Color, Additives and Inks $ 120.5 $ 116.2 Specialty Engineered Materials 47.5 42.0 Distribution 24.4 24.2 Corporate and eliminations (26.0) (24.9) Other income, net (0.6) 1.5 EBITDA $ 165.8 $ 159.0 11 Attachment 7 Avient Corporation Reconciliation of Non-GAAP Financial Measures (Unaudited) (In millions, except per share data) Senior management uses gross margin before special items and 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.

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.

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.

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.

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.

Purchases of common shares may be made by open market purchases or privately negotiated transactions and may be made pursuant to Rule 10b5-1 plans and accelerated share repurchases. As a result, we did not recognize a cumulative effect adjustment to the opening balance of retained earnings. Neither of those documents contemplates who is responsible for remediation or how such costs might be allocated to PRPs.