Certificate No: 33587 Effective Date 25 October 2017 Alex Weisselberg, President

WITH ADDITIONAL FACILITIES LISTED ON THE ATTACHED ANNEX) has been assessed by ABS Quality Evaluations, Inc. and found to be in conformance with the requirements set forth by: RCMS®:2013 (Option 2) The Environment, Health, Safety and Security Management System is applicable to: Design and Manufacture of Plastic Compounds Certificate No: 55543 Effective Date 21 December 2017 ABS Quality Evaluations, Inc. 16855 Northchase Drive, Houston, TX 77060, U.S.A.

F -27, MIDC, Ranjangaon, Taluka – Shirur, Pune Maharashtra 412220 India Hold this Opinion Statement No. 798019/2023 The Organization has demonstrated that they have followed the guidelines provided for Good Manufacturing Practices as per the ICHQ7 guidelines in their organization for the following Business activity: Research and Development, Manufacture of Color additives, Concentrates and Specialty Formulations for intended use in pharma and other industries Theuns Kotze, Managing Director – IMETA Assurance Last Audit Date: 31.10.2023 BSI Group India Private Limited T: +91-4762-9000 (CIN U74899DL1999PTC101381 info.in@bsigroup.com The Mira Corporate Suites bsigroup.com/en-IN Plot 1&2, Ishwar Nagar, Mathura Road New Delhi-110065, India

In case Buyer fails to fulfill any payment obligation by the relevant due date, starting from the day thereafter, Seller shall have the right to charge default interests on any overdue amount, at a rate which is the lesser of (i) the official reference rate recorded by the European Central Bank as at such date, increased by 8% and (ii) the maximum interest rate applicable under Italian law as at the same date. If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within seven (7) business days after the date of invoice. Any times or dates for delivery communicated by Seller (including those contained in Seller’s order confirmation) are estimates only and are not terms of the sale.

Beggs: Senior Vice President, Chief Financial Officer, 2020 to date. Dodd: Senior Vice President, President of Distribution, 2020 to date. SARs have contractual terms of ten years from the date of the grant.

Fearon Director Date: February 12, 2013 /S/ GREGORY J. Goff Director Date: February 12, 2013 /S/ GORDON D. Powell Director Date: February 12, 2013 /S/ FARAH M.

FEARON Director Date: February 15, 2018 Richard H. GOFF Director Date: February 15, 2018 Gregory J. PREETE Director Date: February 15, 2018 Kerry J.

To access, dial 1-855-859-2056 (domestic) or 1-404-537-3406 (international) and provide conference ID number 7899765. http://www.avient.com/investors https://edge.media-server.com/mmc/p/yrq7mgm9 https://edge.media-server.com/mmc/p/yrq7mgm9 http://www.avient.com/investors 3 Full Year Comparisons Pro Forma for Acquisition of Clariant’s Color Business The company acquired Clariant’s color (“Clariant Color”) business on July 1, 2020 (the “Acquisition Date”). Three Months Ended September 30, 2021 2020 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results $ 61.1 $ 19.9 $ 81.0 $ 5.3 $ 50.0 $ 55.3 Income tax expense - GAAP (8.5) — (8.5) (2.7) — (2.7) Income tax impact of special items (Attachment 3) — (4.6) (4.6) — (12.7) (12.7) Tax adjustments (Attachment 3) — (3.6) (3.6) — 3.0 3.0 Income tax (expense) benefit $ (8.5) $ (8.2) $ (16.7) $ (2.7) $ (9.7) $ (12.4) Effective Tax Rate(1) 14.1 % 20.8 % 51.9 % 22.7 % (1) Rates may not recalculate from figures presented herein due to rounding 14 Nine Months Ended September 30, 2021 2020 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results $ 253.5 $ 36.5 $ 290.0 $ 81.6 $ 62.0 $ 143.6 Income tax expense - GAAP (51.8) — (51.8) (22.5) — (22.5) Income tax impact of special items (Attachment 3) — (8.9) (8.9) — (15.4) (15.4) Tax adjustments (Attachment 3) — (1.6) (1.6) — 4.9 4.9 Income tax (expense) benefit $ (51.8) $ (10.5) $ (62.3) $ (22.5) $ (10.5) $ (33.0) Effective Tax Rate(1) 20.5 % 21.5 % 27.6 % 23.0 % (1) Rates may not recalculate from figures presented herein due to rounding The following pro forma adjustments are referenced by management to provide comparable business performance by incorporating the Clariant Masterbatch business in periods prior to the acquisition date (July 1, 2020). Reconciliation of Pro Forma Adjusted Earnings per Share: Nine Months Ended September 30, 2020 Year Ended December 31, 2020 Net income from continuing operations attributable to Avient shareholders $ 57.8 $ 132.0 Special items, after tax 42.0 24.8 Adjusted net income from continuing operations excluding special items 99.8 156.8 Clariant MB pro forma adjustments to net income from continuing operations(2) 20.7 20.7 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 120.5 $ 177.5 Weighted average diluted shares 90.7 90.6 Pro forma impact to diluted shares from January 2020 equity offering(2) 2.9 1.5 Pro forma weighted average diluted shares 93.6 92.1 Adjusted EPS - excluding special items pro forma for Clariant MB acquisition $ 1.29 $ 1.93 (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 15 Nine Months Ended September 30, 2020 Reconciliation of Pro Forma Adjusted Earnings per Share: Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(2) Pro Forma Adjusted Avient Sales $ 2,245.1 $ — $ 2,245.1 $ 540.5 $ 2,785.6 Operating income $ 124.3 $ 59.1 $ 183.4 $ 45.0 $ 228.4 Interest expense, net (55.3) — (55.3) (18.1) (73.4) Pension settlement gain and mark-to-market adjustment — (6.9) (6.9) — (6.9) Other income, net 12.6 0.3 12.9 — 12.9 Income taxes (22.5) (10.5) (33.0) (6.2) (39.2) Net income attributable to noncontrolling interests (1.3) — (1.3) — (1.3) Net income from continuing operations attributable to Avient shareholders $ 57.8 $ 42.0 $ 99.8 $ 20.7 $ 120.5 Weighted average diluted shares 90.7 Impact to diluted shares from January 2020 equity offering 2.9 Pro forma weighted average diluted shares 93.6 Pro forma adjusted EPS $ 1.29 (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 16 Reconciliation of EBITDA by Segment Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Operating income: Color, Additives and Inks $ 66.8 $ 50.5 $ 241.9 $ 123.3 Specialty Engineered Materials 31.7 24.7 103.2 64.0 Distribution 23.8 17.5 71.5 51.5 Corporate and eliminations (43.6) (59.2) (109.4) (114.5) Operating income $ 78.7 $ 33.5 $ 307.2 $ 124.3 Items below OI in Corporate: Other income, net $ 1.4 $ 1.5 $ 4.1 $ 12.6 Depreciation & amortization: Color, Additives and Inks $ 26.6 $ 26.3 $ 79.2 $ 48.0 Specialty Engineered Materials 7.9 7.5 23.8 22.7 Distribution 0.2 0.2 0.6 0.4 Corporate and eliminations 2.1 2.5 4.1 6.2 Depreciation & Amortization $ 36.8 $ 36.5 $ 107.7 $ 77.3 EBITDA: Color, Additives and Inks $ 93.4 $ 76.8 $ 321.1 $ 171.3 Specialty Engineered Materials 39.6 32.2 127.0 86.7 Distribution 24.0 17.7 72.1 51.9 Corporate and eliminations (41.5) (56.7) (105.3) (108.3) EBITDA $ 116.9 $ 71.5 $ 419.0 $ 214.2 EBITDA as a % of Sales: Color, Additives and Inks 15.9 % 15.6 % 17.6 % 17.5 % Specialty Engineered Materials 17.0 % 18.5 % 18.4 % 16.7 % Distribution 5.5 % 6.4 % 6.0 % 6.4 % 17 Reconciliation of Pro Forma EBITDA - Color, Additives and Inks Nine Months Ended September 30, 2020 Sales: Color, Additives and Inks $ 977.1 Clariant MB pro forma adjustments(2) 540.5 Pro forma sales $ 1,517.6 Operating income: Color, Additives and Inks $ 123.3 Clariant MB pro forma adjustments(2) 45.0 Pro forma operating income $ 168.3 Depreciation & amortization: Color, Additives and Inks $ 48.0 Clariant MB pro forma adjustments(2) 30.1 Pro forma depreciation & amortization $ 78.1 Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA): Color, Additives and Inks $ 171.3 Clariant MB pro forma adjustments(2) 75.1 Pro forma EBITDA $ 246.4 Pro forma EBITDA as a % of Sales 16.2 % (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 Three Months Ended September 30, Nine Months Ended September 30, Reconciliation to EBITDA and Pro Forma Adjusted EBITDA: 2021 2020 2021 2020 Net income from continuing operations – GAAP $ 52.6 $ 2.6 $ 201.7 $ 59.1 Income tax expense 8.5 2.7 51.8 22.5 Interest expense 19.0 29.7 57.8 55.3 Depreciation and amortization from continuing operations 36.8 36.5 107.7 77.3 EBITDA $ 116.9 $ 71.5 $ 419.0 $ 214.2 Special items, before tax 19.9 50.0 36.5 62.0 Interest expense included in special items — (9.6) — (10.1) Depreciation and amortization included in special items (0.9) (1.3) (0.1) (2.5) Adjusted EBITDA $ 135.9 $ 110.6 $ 455.4 $ 263.6 Clariant MB pro forma adjustments(2) — — — 75.1 Pro forma adjusted EBITDA $ 135.9 $ 110.6 $ 455.4 $ 338.7 (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 NEWS RELEASE Attachment 1

Avient acquired the Clariant Color business on July 1, 2020 (the “Acquisition Date”). To provide comparable financial results, the Company references “pro forma” financial metrics, which include the business results of Clariant Color for periods prior to the Acquisition Date. APPENDIX Performance Additives 15% Pigments 15% TiO2 12% Dyestuffs 4%Polyethylene 10% Nylon 5% Polypropylene 4% Other Raw Materials 29% Styrenic Block Copolymer 6% ~1/3 hydrocarbon based (Grey shaded materials are hydrocarbon based, includes portion of “Other Raw Materials”) Non-hydrocarbon based materials 27 • Significant raw material price inflation and tight inventory continued in Q3 2021 o Average cost of hydrocarbon based materials was up 65% year-over-year and 10% sequentially o Average cost of non-hydrocarbon based materials was up 20% year-over-year and 3% sequentially • Additionally, we continued to experience other supply chain challenges during Q3 related to raw material spot purchases, freight constraints and productivity loss as a result of these shortages Annual Purchases RAW MATERIAL AND SUPPLY CHAIN UPDATE Based on 2020 pro forma purchases, excludes Distribution business SEGMENT DATA U.S. & Canada 51% EMEA 25% Asia 16% Latin America 8% 2021 YTD SEGMENT, END MARKET AND GEOGRAPHY 29 GEOGRAPHY REVENUESEGMENT FINANCIALS Consumer 23% Packaging 19% Industrial 16% Building and Construction 10% Telecommunications 4% Energy 2% END MARKET REVENUE (1) Total company sales and EBITDA of $3,617M and $455M, respectively, include intercompany sales eliminations and corporate costs All charts reflect YTD financials through September 30 $1,820M $321M $691M $127M $1,206M $72M Sales Adjusted EBITDA Distribution Specialty Engineered Materials Color Additives and Inks $455M$3,617M (1) Transportation 12% Healthcare 14% Packaging 34% Consumer 21% Healthcare 7% Industrial 16% Building & Construction 10% Transportation 9% Energy 2% Telecommunications 1% C O L O R , A D D I T I V E S & I N K S 2021 YTD REVENUE | $1 .8 BILL ION US & Canada 31% EMEA 42% Asia 21% Latin America 6% END MARKET REGION 30 All charts reflect 2021 YTD financials through September 30 S P E C I A LT Y E N G I N E E R E D M AT E R I A L S Consumer 28% Healthcare 10% Packaging 6% Telecommunications 16% Transportation 12% Industrial 11% Building & Construction 10% Energy 7% 2021 YTD REVENUE | $691 MILLION END MARKET US & Canada 55% EMEA 25% Asia 20% REGION 31 All charts reflect 2021 YTD financials through September 30 DI S TR IBU T I ON Healthcare 26% Consumer 22% Packaging 6% Industrial 20% Transportation 16% Building and Construction 8% Energy 1% Telecommunications 1% US & Canada 81% Asia 4% Latin America 15% END MARKET REGION K E Y S U P P L I ER S 2021 YTD REVENUE | $1 .2 BILL ION 32 All charts reflect 2021 YTD financials through September 30 TOTA L C O M PA N Y R E G I O N A L S A L E S BY END MARKET Packaging 30% Consumer 27% Healthcare 12% Industrial 14% Building & Construction 5% Telecommunications 2% Energy 2% Asia (16% of sales) Transportation 8% Packaging 31% Consumer 14% Healthcare 5% Industrial 17% Building & Construction 12% Telecommunications 5% Energy 4% EMEA (25% of sales) Transportation 12% 33 Consumer 25% Healthcare 19% Packaging 10% Industrial 17% Building & Construction 10% Telecommunications 4% Energy 2% US & Canada (51% of sales) Transportation 13% Packaging 42% Consumer 33% Healthcare 3% Industrial 10% Building & Construction 5% Telecommunications 1% LATAM (8% of sales) Transportation 6% All charts reflect 2021 YTD financials through September 30 Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except for per share data) Three Months Ended September 30, 2021 Reconciliation to Condensed Consolidated Statements of Income GAAP Results Special Items Adjusted Results Operating income $ 78.7 $ 20.0 $ 98.7 Income from continuing operations before income taxes $ 61.1 $ 19.9 $ 81.0 Income tax expense - GAAP (8.5) — (8.5) Income tax impact of special items — (4.6) (4.6) Tax adjustments — (3.6) (3.6) Net income attributable to noncontrolling interests 0.3 — 0.3 Net income from continuing operations attributable to Avient shareholders $ 52.9 $ 11.7 $ 64.6 Net income / EPS $ 0.57 $ 0.13 $ 0.70 Weighted-average diluted shares 92.2 92.2 92.2 Three Months Ended September 30, 2020 Reconciliation to Condensed Consolidated Statements of Income GAAP Results Special Items Adjusted Results Operating income $ 33.5 $ 40.4 $ 73.9 Income from continuing operations before income taxes $ 5.3 $ 50.0 $ 55.3 Income tax expense - GAAP (2.7) — (2.7) Income tax impact of special items — (12.7) (12.7) Tax adjustments — 3.0 3.0 Net income attributable to noncontrolling interests (0.9) — (0.9) Net income from continuing operations attributable to Avient shareholders $ 1.7 $ 40.3 $ 42.0 Net income / EPS $ 0.02 $ 0.44 $ 0.46 Weighted-average diluted shares 91.9 91.9 91.9 1 Three Months Ended September 30, Three Months Ended Nine Months Ended Year Ended December 31, Reconciliation to Pro Forma Adjusted EBITDA 2021 2020 June 30, 2021 September 30, 2021 2020 2019 2018 Net income from continuing operations – GAAP $ 52.6 $ 2.6 $ 69.4 $ 201.7 $ 133.8 $ 75.7 $ 87.4 Income tax expense 8.5 2.7 20.4 51.8 5.2 33.7 14.4 Interest expense 19.0 29.7 19.5 57.8 74.6 59.5 62.8 Debt extinguishment cost — — — — — — 1.1 Depreciation and amortization from continuing operations 36.8 36.5 33.8 107.7 115.0 78.1 72.6 EBITDA $ 116.9 71.5 $ 143.1 $ 419.0 $ 328.6 $ 247.0 $ 238.3 Special items, before tax 19.9 50.0 14.2 36.5 66.2 61.7 59.5 Interest expense included in special items — (9.6) — — (10.1) — — Depreciation and amortization included in special items (0.9) (1.3) 1.4 (0.1) (3.2) — (3.0) Adjusted EBITDA $ 135.9 $ 110.6 $ 158.7 $ 455.4 $ 381.6 $ 308.7 $ 294.8 Clariant MB pro forma adjustments(1) — — — — 75.1 133.2 141.5 Pro forma adjusted EBITDA $ 135.9 $ 110.6 $ 158.7 $ 455.4 $ 456.7 $ 441.9 $ 436.3 (1) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition 2 Reconciliation of EBITDA by Segment Three Months Ended September 30, Nine Months Ended September 30, Year Ended December 31, 2021 2020 2021 2020 2019 2018 Sales: Color, Additives and Inks $ 586.6 $ 493.8 $ 1,820.3 $ 1,502.9 $ 1,003.8 $ 1,046.5 Specialty Engineered Materials 233.6 174.1 690.7 708.8 745.7 645.8 Distribution 438.8 276.9 1,205.9 1,110.3 1,192.2 1,265.4 Corporate and eliminations (39.2) (20.3) (99.6) (79.9) (79.0) (76.7) Sales $ 1,219.8 $ 924.5 $ 3,617.3 $ 3,242.1 $ 2,862.7 $ 2,881.0 Operating income: Color, Additives and Inks $ 66.8 $ 50.5 $ 241.9 $ 180.8 $ 147.4 $ 158.5 Specialty Engineered Materials 31.7 24.7 103.2 94.4 83.7 72.3 Distribution 23.8 17.5 71.5 69.5 75.4 71.5 Corporate and eliminations (43.6) (59.2) (109.4) (155.4) (149.7) (123.7) Operating income $ 78.7 $ 33.5 $ 307.2 $ 189.3 $ 156.8 $ 178.6 Items below OI in Corporate: Other income, net $ 1.4 $ 1.5 $ 4.1 $ 24.3 $ 12.1 $ (12.9) Depreciation & amortization: Color, Additives and Inks $ 26.6 $ 26.3 $ 79.2 $ 75.1 $ 42.7 $ 44.3 Specialty Engineered Materials 7.9 7.5 23.8 30.0 29.5 23.2 Distribution 0.2 0.2 0.6 0.7 0.5 0.7 Corporate and eliminations 2.1 2.5 4.1 9.2 5.4 4.4 Depreciation & Amortization $ 36.8 $ 36.5 $ 107.7 $ 115.0 $ 78.1 $ 72.6 EBITDA: Color, Additives and Inks $ 93.4 $ 76.8 $ 321.1 $ 255.9 $ 190.1 $ 202.8 Specialty Engineered Materials 39.6 32.2 127.0 124.4 113.2 95.5 Distribution 24.0 17.7 72.1 70.2 75.9 72.2 Corporate and eliminations (41.5) (56.7) (105.3) (146.2) (144.3) (119.3) EBITDA $ 116.9 $ 71.5 $ 419.0 $ 328.6 $ 247.0 $ 238.3 EBITDA as a % of Sales: Color, Additives and Inks 15.9 % 15.6 % 17.6 % 17.0 % 18.9 % 19.4 % Specialty Engineered Materials 17.0 % 18.5 % 18.4 % 17.6 % 15.2 % 14.8 % Distribution 5.5 % 6.4 % 6.0 % 6.3 % 6.4 % 5.7 % 3 Reconciliation of Pro Forma EBITDA - Color, Additives and Inks Year Ended December 31, 2020 2019 2018 Sales: Color, Additives and Inks $ 1,502.9 $ 1,003.8 $ 1,046.5 Clariant MB pro forma adjustments(1) 540.4 1,118.6 1,209.8 Pro forma sales $ 2,043.3 $ 2,122.4 $ 2,256.3 Operating income: Color, Additives and Inks $ 180.8 $ 147.4 $ 158.5 Clariant MB pro forma adjustments(1) 45.0 72.9 80.3 Pro forma operating income $ 225.8 $ 220.3 $ 238.8 Depreciation & amortization: Color, Additives and Inks $ 75.1 $ 42.7 $ 44.3 Clariant MB pro forma adjustments(1) 30.1 60.3 61.2 Pro forma depreciation & amortization $ 105.2 $ 103.0 $ 105.5 EBITDA Color, Additives and Inks $ 255.9 $ 190.1 $ 202.8 Clariant MB pro forma adjustments(1) 75.1 133.2 141.5 Pro forma EBITDA $ 331.0 $ 323.3 $ 344.3 Pro forma EBITDA as a % of Sales 16.2 % 15.2 % 15.3 % (1) - Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects of the financing for the acquisition 4 Year Ended December 31, 2020 Reconciliation of Pro Forma Adjusted Earnings per Share Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(1) Pro Forma Adjusted Avient Sales $ 3,242.1 $ — $ 3,242.1 $ 540.4 $ 3,782.5 Operating income $ 189.3 $ 73.7 $ 263.0 $ 45.0 $ 308.0 Interest expense, net (74.6) 10.1 (64.5) (18.1) (82.6) Other income, net 24.3 (17.6) 6.7 — 6.7 Income taxes (5.2) (41.4) (46.6) (6.2) (52.8) Net income attributable to noncontrolling interests (1.8) — (1.8) — (1.8) Net income from continuing operations attributable to Avient shareholders $ 132.0 $ 24.8 $ 156.8 $ 20.7 $ 177.5 Weighted average diluted shares 90.6 Impact to diluted shares from January 2020 equity offering 1.5 Pro forma weighted average diluted shares 92.1 Pro forma adjusted EPS $ 1.93 (1) - Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects of the financing for the acquisition Year Ended December 31, 2019 Reconciliation of Pro Forma Adjusted Earnings per Share Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(1) Pro Forma Adjusted Avient Sales $ 2,862.7 $ — $ 2,862.7 $ 1,118.6 $ 3,981.3 Operating income $ 156.8 $ 71.7 $ 228.5 $ 72.9 $ 301.4 Interest expense, net (59.5) — (59.5) (33.4) (92.9) Other income, net 12.1 (10.0) 2.1 — 2.1 Income taxes (33.7) (5.9) (39.6) (9.1) (48.7) Net income attributable to noncontrolling interests (0.2) — (0.2) — (0.2) Net income from continuing operations attributable to Avient shareholders $ 75.5 $ 55.8 $ 131.3 $ 30.4 $ 161.7 Weighted average diluted shares 77.7 Impact to diluted shares from January 2020 equity offering 15.3 Pro forma weighted average diluted shares 93.0 Pro forma adjusted EPS $ 1.74 (1) - Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects of the financing for the acquisition 5 AVNT Q3 2021 Earnings Presentation.pdf AVNT Q3 2021 Earnings Presentation.pdf Final 10.27 606pm Q3 21 IR Deck Version v1.pdf

Pro Forma The Company acquired the Clariant Masterbatch business (“CMB”) on July 1, 2020 (the “Acquisition Date”). Three Months Ended March 31, 2021 2020 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results Income from continuing operations before income taxes $ 102.6 $ 2.4 $ 105.0 $ 45.0 $ 9.6 $ 54.6 Income tax expense - GAAP (22.9) — (22.9) (11.9) — (11.9) Income tax impact of special items (Attachment 3) — (0.9) (0.9) — (2.0) (2.0) Tax adjustments (Attachment 3) — 1.1 1.1 — 1.0 1.0 Income tax (expense) benefit $ (22.9) $ 0.2 $ (22.7) $ (11.9) $ (1.0) $ (12.9) Effective Tax Rate(1) 22.3 % 21.6 % 26.5 % 23.7 % (1) Rates may not recalculate from figures presented herein due to rounding 13 The following pro forma adjustments are referenced by management to provide comparable business performance by incorporating the Clariant Masterbatch business in periods prior to the acquisition date (July 1, 2020). Reconciliation of Pro Forma Adjusted Earnings per Share: Three Months Ended March 31, 2020 Net income from continuing operations attributable to Avient shareholders $ 33.1 Special items, after tax (Attachment 3) 8.6 Adjusted net income from continuing operations excluding special items 41.7 Clariant MB pro forma adjustments to net income from continuing operations(2) 7.8 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 49.5 Weighted average diluted shares 86.7 Pro forma impact to diluted shares from January 2020 equity offering 6.1 Pro forma weighted average diluted shares 92.8 Adjusted EPS - excluding special items pro forma for Clariant MB acquisition $ 0.53 Year Ended December 31, 2020 Reconciliation of Pro Forma Adjusted Earnings per Share: Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(2) Pro Forma Adjusted Avient Sales $ 3,242.1 $ — $ 3,242.1 $ 540.4 $ 3,782.5 Operating income $ 189.3 $ 73.7 $ 263.0 $ 45.0 $ 308.0 Interest expense, net (74.6) 10.1 (64.5) (18.1) (82.6) Other income, net 24.3 (17.6) 6.7 — 6.7 Income taxes (5.2) (41.4) (46.6) (6.2) (52.8) Net income attributable to noncontrolling interests (1.8) — (1.8) — (1.8) Net income from continuing operations attributable to Avient shareholders $ 132.0 $ 24.8 $ 156.8 $ 20.7 $ 177.5 Weighted average diluted shares 90.6 Impact to diluted shares from January 2020 equity offering 1.5 Pro forma weighted average diluted shares 92.1 Pro forma adjusted EPS $ 1.93 (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 14 Year Ended December 31, 2019 Reconciliation of Pro Forma Adjusted Earnings per Share: Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(3) Pro Forma Adjusted Avient Sales $ 2,862.7 $ — $ 2,862.7 $ 1,118.6 $ 3,981.3 Operating income $ 156.8 $ 71.7 $ 228.5 $ 72.9 $ 301.4 Interest expense, net (59.5) — (59.5) (33.4) (92.9) Other income, net 12.1 (10.0) 2.1 — 2.1 Income taxes (33.7) (5.9) (39.6) (9.1) (48.7) Net income attributable to noncontrolling interests (0.2) — (0.2) — (0.2) Net income from continuing operations attributable to Avient shareholders $ 75.5 $ 55.8 $ 131.3 $ 30.4 $ 161.7 Weighted average diluted shares 77.7 Impact to diluted shares from January 2020 equity offering 15.3 Pro forma weighted average diluted shares 93.0 Pro forma adjusted EPS $ 1.74 (3) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition 15 Reconciliation of EBITDA by Segment Three Months Ended March 31, Year Ended December 31, 2021 2020 2020 2019 2018 Operating income: Color, Additives and Inks $ 88.8 $ 40.5 $ 180.8 $ 147.4 $ 158.5 Specialty Engineered Materials 34.2 22.3 94.4 83.7 72.3 Distribution 24.0 19.4 69.5 75.4 71.5 Corporate and eliminations (26.6) (29.4) (155.4) (149.7) (123.7) Operating income $ 120.4 $ 52.8 $ 189.3 $ 156.8 $ 178.6 Items Below OI in Corporate Other income, net $ 1.5 $ 1.6 $ 24.3 $ 12.1 $ (12.9) Depreciation & Amortization: Color, Additives and Inks $ 27.4 $ 10.9 $ 75.1 $ 42.7 $ 44.3 Specialty Engineered Materials 7.8 7.5 30.0 29.5 23.2 Distribution 0.2 0.1 0.7 0.5 0.7 Corporate and eliminations 1.7 1.4 9.2 5.4 4.4 Depreciation & Amortization $ 37.1 $ 19.9 $ 115.0 $ 78.1 $ 72.6 EBITDA Color, Additives and Inks $ 116.2 $ 51.4 $ 255.9 $ 190.1 $ 202.8 Specialty Engineered Materials 42.0 29.8 124.4 113.2 95.5 Distribution 24.2 19.5 70.2 75.9 72.2 Corporate and eliminations (24.9) (28.0) (146.2) (144.3) (119.3) EBITDA $ 159.0 $ 74.3 $ 328.6 $ 247.0 $ 238.3 EBITDA as a % of Sales: Color, Additives and Inks 19.1 % 20.0 % 17.0 % 18.9 % 19.4 % Specialty Engineered Materials 19.4 % 16.1 % 17.6 % 15.2 % 14.8 % Distribution 6.7 % 6.7 % 6.3 % 6.4 % 5.7 % 16 Reconciliation of Pro Forma EBITDA - Color, Additives and Inks Three Months Ended March 31, Year Ended December 31, 2020 2020 2019 2018 Sales: Color, Additives and Inks $ 256.5 $ 1,502.9 $ 1,003.8 $ 1,046.5 Clariant MB pro forma adjustments(4) 279.4 540.4 1,118.6 1,209.8 Pro forma sales $ 535.9 $ 2,043.3 $ 2,122.4 $ 2,256.3 Operating income: Color, Additives and Inks $ 40.5 $ 180.8 $ 147.4 $ 158.5 Clariant MB pro forma adjustments(4) 23.0 45.0 72.9 80.3 Pro forma operating income $ 63.5 $ 225.8 $ 220.3 $ 238.8 Depreciation & amortization: Color, Additives and Inks $ 10.9 $ 75.1 $ 42.7 $ 44.3 Clariant MB pro forma adjustments(4) 15.1 30.1 60.3 61.2 Pro forma depreciation & amortization $ 26.0 $ 105.2 $ 103.0 $ 105.5 Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA): Color, Additives and Inks $ 51.4 $ 255.9 $ 190.1 $ 202.8 Clariant MB pro forma adjustments(4) 38.1 75.1 133.2 141.5 Pro forma EBITDA $ 89.5 $ 331.0 $ 323.3 $ 344.3 Pro forma EBITDA as a % of Sales 16.7 % 16.2 % 15.2 % 15.3 % Three Months Ended March 31, Year Ended December 31, Reconciliation to Adjusted EBITDA: 2021 2020 2020 2019 2018 Net income from continuing operations – GAAP $ 79.7 $ 33.1 $ 133.8 $ 75.7 $ 87.4 Income tax expense 22.9 11.9 5.2 33.7 14.4 Interest expense 19.3 9.4 74.6 59.5 62.8 Debt extinguishment cost — — 1.1 Depreciation and amortization from continuing operations 37.1 19.9 115.0 78.1 72.6 EBITDA $ 159.0 $ 74.3 $ 328.6 $ 247.0 $ 238.3 Special items, before tax 2.4 9.6 66.2 61.7 59.5 Interest expense included in special items — — (10.1) — — Accelerated depreciation included in special items (0.5) — (3.2) — (3.0) Adjusted EBITDA $ 160.9 $ 83.9 $ 381.6 $ 308.7 $ 294.8 Reconciliation of Pro Forma Sales: Three Months Ended March 31, 2020 Sales $ 711.5 Clariant MB pro forma adjustment to sales(4) 279.4 Pro forma sales $ 990.9 (4) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) 17 Avient Announces Record First Quarter 2021 Results; Increases Full Year Guidance.pdf NEWS RELEASE 4.29 232pm News Release (002).pdf