A written purchase order confirmed (in a reasonable time after its receipt) by Seller’s order confirmation, including the product description, quantity, price and payment terms identified on Seller’s order confirmation and these Terms and Conditions (“Terms”) govern all sales by Seller and are the exclusive terms and conditions of sale, except as expressly modified by a written agreement signed by the parties. No statement of agreement, oral or written, made before or at the formation of the contract shall vary or modify the written terms hereof, and neither party shall claim any amendment, modification or release from any provision hereof unless such change occurs in a writing signed by the other party and specifically identifying it as an amendment to the contract.

The product description, quantity, price and payment terms identified on Seller’s order confirmation and these Terms and Conditions (“Terms”) govern all sales by Seller and are the exclusive terms and conditions of sale, except as modified by a written agreement signed by the parties. No statement of agreement, oral or written, made before or at the formation of the contract shall vary or modify the written terms hereof, and neither party shall claim any amendment, modification or release from any provision hereof unless such change occurs in a writing signed by the other party and specifically identifying it as an amendment to the contract.

The product description, quantity, price and payment terms identified on Seller’s order confirmation and these Terms and Conditions (“Terms”) govern all sales by Seller and are the exclusive terms and conditions of sale, except as modified by a written agreement signed by the parties. No statement of agreement, oral or written, made before or at the formation of the contract shall vary or modify the written terms hereof, and neither party shall claim any amendment, modification or release from any provision hereof unless such change occurs in a writing signed by the other party and specifically identifying it as an amendment to the contract.

The product description, quantity, price and payment terms identified on Seller’s order confirmation and these Terms and Conditions (“Terms”) govern all sales by Seller and are the exclusive terms and conditions of sale, except as modified by a written agreement signed by the parties. No statement of agreement, oral or written, made before or at the formation of the contract shall vary or modify the written terms hereof, and neither party shall claim any amendment, modification or release from any provision hereof unless such change occurs in a writing signed by the other party and specifically identifying it as an amendment to the contract.

The product description, quantity, price and payment terms identified on Seller’s order confirmation and these Terms and Conditions (“Terms”) govern all sales by Seller and are the exclusive terms and conditions of sale, except as modified by a written agreement signed by the parties. No statement of agreement, oral or written, made before or at the formation of the contract shall vary or modify the written terms hereof, and neither party shall claim any amendment, modification or release from any provision hereof unless such change occurs in a writing signed by the other party and specifically identifying it as an amendment to the contract.

The product description, quantity, price and payment terms identified on Seller’s order confirmation and these Terms and Conditions (“Terms”) govern all sales by Seller and are the exclusive terms and conditions of sale, except as modified by a written agreement signed by the parties. No statement of agreement, oral or written, made before or at the formation of the contract shall vary or modify the written terms hereof, and neither party shall claim any amendment, modification or release from any provision hereof unless such change occurs in a writing signed by the other party and specifically identifying it as an amendment to the contract.

The product description, quantity, price and payment terms identified on Seller’s order confirmation and these Terms and Conditions (“Terms”) govern all sales by Seller and are the exclusive terms and conditions of sale, except as modified by a written agreement signed by the parties. No statement of agreement, oral or written, made before or at the formation of the contract or relevant purchase order(s) shall vary or modify the written terms hereof, and neither party shall claim any amendment, modification or release from any provision hereof unless such change occurs in a writing signed by the other party and specifically identifying it as an amendment to the contract.

The product description, quantity, price and payment terms identified on Seller’s order confirmation and these Terms and Conditions (“Terms”) govern all sales by Seller and are the exclusive terms and conditions of sale, except as modified by a written agreement signed by the parties. No statement of agreement, oral or written, made before or at the formation of the contract shall vary or modify the written terms hereof, and neither party shall claim any amendment, modification or release from any provision hereof unless such change occurs in a writing signed by the other party and specifically identifying it as an amendment to the contract.

The product description, quantity, price and payment terms identified on Seller’s order confirmation and these Terms and Conditions (“Terms”) govern all sales by Seller and are the exclusive terms and conditions of sale, except as modified by a written agreement signed by the parties. No statement of agreement, oral or written, made before or at the formation of the contract shall vary or modify the written terms hereof, and neither party shall claim any amendment, modification or release from any provision hereof unless such change occurs in a writing signed by the other party and specifically identifying it as an amendment to the contract.

Versus our projections, lower depreciation expense, related to prior restructuring actions, and reduced interest expense more than offset the impact of lower sales.” 2 The company noted that during the third quarter certain end markets continued to perform relatively well, such as energy, transportation and defense, whereas demand in most other markets remained weak versus the prior year. Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future; the effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks; changes in laws and regulations regarding plastics in jurisdictions where we conduct business; fluctuations in raw material prices, quality and supply, and in energy prices and supply; production outages or material costs associated with scheduled or unscheduled maintenance programs; unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters; our ability to achieve strategic objectives and successfully integrate acquisitions, including Avient Protective Materials; an inability to raise or sustain prices for products or services; our ability to pay regular quarterly cash dividends, including at the increased rate, and the amounts and timing of any future dividends; information systems failures and cyberattacks; amounts for cash and non-cash charges related to restructuring plans that may differ from original estimates, including because of timing changes associated with the underlying actions; and other factors affecting our business beyond our control, including without limitation, changes in the general economy, changes in interest rates, changes in the rate of inflation and any recessionary conditions. Three Months Ended September 30, 2023 Three Months Ended September 30, 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income (loss) from continuing operations attributable to Avient shareholders $ 5.1 $ 0.06 $ (27.4) $ (0.30) Special items, after tax (Attachment 3) 32.0 0.35 68.3 0.75 Amortization expense, after-tax 15.2 0.16 13.4 0.14 Adjusted net income / EPS $ 52.3 $ 0.57 $ 54.3 $ 0.59 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 48.0 $ 0.52 $ 99.8 $ 1.08 Special items, after tax (Attachment 3) 73.9 0.81 77.9 0.85 Amortization expense, after-tax 46.5 0.51 34.9 0.38 Adjusted net income / EPS $ 168.4 $ 1.84 $ 212.6 $ 2.31 8 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Sales $ 753.7 $ 823.3 $ 2,423.8 $ 2,606.5 Cost of sales 558.4 627.9 1,740.2 1,895.8 Gross margin 195.3 195.4 683.6 710.7 Selling and administrative expense 161.0 154.8 529.9 467.8 Operating income 34.3 40.6 153.7 242.9 Interest expense, net (30.3) (37.3) (88.5) (70.4) Other income (expense), net 1.0 (32.3) 1.5 (31.3) Income (loss) from continuing operations before income taxes 5.0 (29.0) 66.7 141.2 Income tax benefit (expense) 0.1 1.2 (18.0) (41.5) Net income (loss) from continuing operations 5.1 (27.8) 48.7 99.7 Income (loss) from discontinued operations, net of income taxes — 17.1 (0.9) 58.8 Net income (loss) 5.1 (10.7) 47.8 158.5 Net loss (income) attributable to noncontrolling interests — 0.4 (0.7) 0.1 Net income (loss) attributable to Avient common shareholders $ 5.1 $ (10.3) $ 47.1 $ 158.6 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.06 $ (0.30) $ 0.53 $ 1.09 Discontinued operations — 0.19 (0.01) 0.65 Total $ 0.06 $ (0.11) $ 0.52 $ 1.74 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.06 $ (0.30) $ 0.52 $ 1.08 Discontinued operations — 0.19 (0.01) 0.64 Total $ 0.06 $ (0.11) $ 0.51 $ 1.72 Cash dividends declared per share of common stock $ 0.2475 $ 0.2375 $ 0.7425 $ 0.7125 Weighted-average shares used to compute earnings per common share: Basic 91.1 90.9 91.1 91.3 Diluted 91.9 90.9 91.8 92.0 9 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Cost of sales: Restructuring costs, including accelerated depreciation $ (2.1) $ (2.8) $ (9.9) $ (9.8) Environmental remediation costs (38.1) (18.8) (52.5) (23.8) Reimbursement of previously incurred environmental costs — 0.1 — 8.3 Acquisition related costs — (10.3) — (10.3) Impact on cost of sales (40.2) (31.8) (62.4) (35.6) Selling and administrative expense: Restructuring and employee separation costs (2.0) 0.3 (13.8) (1.0) Legal and other 1.7 (0.5) (9.1) 1.0 Acquisition related costs (0.5) (8.2) (4.6) (13.2) Impact on selling and administrative expense (0.8) (8.4) (27.5) (13.2) Impact on operating income (41.0) (40.2) (89.9) (48.8) Interest expense, net - financing costs (2.2) (10.0) (2.2) (10.0) Mark-to-market on derivative instruments — (31.8) — (30.9) Other — — (0.1) 0.1 Impact on other expense, net — (31.8) (0.1) (30.8) Impact on income from continuing operations before income taxes (43.2) (82.0) (92.2) (89.6) Income tax benefit on above special items 10.8 20.5 23.2 22.5 Tax adjustments(2) 0.4 (6.8) (4.9) (10.8) Impact of special items on net income from continuing operations $ (32.0) $ (68.3) $ (73.9) $ (77.9) Diluted earnings per common share impact $ (0.35) $ (0.75) $ (0.81) $ (0.85) Weighted average shares used to compute adjusted earnings per share: Diluted 91.9 91.6 91.8 92.0 (1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; settlement gains or losses and mark-to- market adjustments associated with gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non-recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results. (2) Tax adjustments include the net tax impact from non-recurring income tax items, adjustments to uncertain tax position reserves and the establishment, reversal or changes to valuation allowances. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) September 30, 2023 December 31, 2022 ASSETS Current assets: Cash and cash equivalents $ 439.6 $ 641.1 Accounts receivable, net 436.9 440.6 Inventories, net 349.6 372.7 Other current assets 138.2 115.3 Total current assets 1,364.3 1,569.7 Property, net 978.2 1,049.2 Goodwill 1,681.3 1,671.9 Intangible assets, net 1,563.0 1,597.6 Other non-current assets 202.9 196.6 Total assets $ 5,789.7 $ 6,085.0 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 9.5 $ 2.2 Accounts payable 389.5 454.4 Accrued expenses and other current liabilities 328.1 412.8 Total current liabilities 727.1 869.4 Non-current liabilities: Long-term debt 2,070.8 2,176.7 Pension and other post-retirement benefits 65.1 67.2 Deferred income taxes 293.2 342.5 Other non-current liabilities 337.6 276.4 Total non-current liabilities 2,766.7 2,862.8 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,276.9 2,334.5 Noncontrolling interest 19.0 18.3 Total equity 2,295.9 2,352.8 Total liabilities and equity $ 5,789.7 $ 6,085.0 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Nine Months Ended September 30, 2023 2022 Operating Activities Net income $ 47.8 $ 158.5 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 142.6 110.3 Accelerated depreciation 1.9 4.0 Share-based compensation expense 9.7 9.5 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (5.7) (66.5) Decrease (increase) in inventories 16.5 (12.5) (Decrease) increase in accounts payable (59.1) 43.5 Taxes paid on gain on sale of business (104.1) — Accrued expenses and other assets and liabilities, net (2.5) (22.9) Net cash provided by operating activities 47.1 223.9 Investing activities Capital expenditures (75.0) (55.1) Business acquisitions, net of cash acquired — (1,426.1) Settlement of foreign exchange derivatives — 93.3 Net proceeds from divestiture 7.3 — Other investing activities 2.3 — Net cash used by investing activities (65.4) (1,387.9) Financing activities Debt proceeds — 1,300.0 Purchase of common shares for treasury — (36.4) Cash dividends paid (67.6) (65.2) Repayment of long-term debt (103.8) (6.8) Debt financing costs (2.3) (49.3) Other financing (2.3) (4.2) Net cash (used) provided by financing activities (176.0) 1,138.1 Effect of exchange rate changes on cash (7.2) (30.9) Decrease in cash and cash equivalents (201.5) (56.8) Cash and cash equivalents at beginning of year 641.1 601.2 Cash and cash equivalents at end of period $ 439.6 $ 544.4 12 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income and earnings before interest, taxes, depreciation and amortization (EBITDA) at the segment level does not include: special items as defined in Attachment 3; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker.