Management believes this provides comparability of the performance of the combined businesses. 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. EBITDA and Adjusted EBITDA are non-GAAP financial measures that management uses in evaluating operating performance.

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

Senior management uses comparisons of adjusted net income from continuing operations attributable to Additionally, senior management reviews free cash flow, which is defined by the Company as cash flows from continuing operations less capital expenditures. Senior management believes these measures are useful to investors because they allow for comparison to

Available in both halogen and non-halogen formulations, they can be combined with colors, including over 2,000 OnColor™ UL 94 Colorants, eliminating extra UL listing approval steps.  Lastly, molded-in color (MIC) metallics offer a means of eliminating paint resulting in reduced VOCs and fewer processing steps for energy savings and a lower carbon footprint.   Learn more about Avient's colorant and additive solutions for EV charging equipment

Available in both halogen and non-halogen formulations, they can be combined with colors, including over 2,000 OnColor™ UL 94 Colorants, eliminating extra UL listing approval steps.  Lastly, molded-in color (MIC) metallics offer a means of eliminating paint resulting in reduced VOCs and fewer processing steps for energy savings and a lower carbon footprint.   Learn more about Avient's colorant and additive solutions for EV charging equipment

Available in both halogen and non-halogen formulations, they can be combined with colors, including over 2,000 OnColor™ UL 94 Colorants, eliminating extra UL listing approval steps.  Lastly, molded-in color (MIC) metallics offer a means of eliminating paint resulting in reduced VOCs and fewer processing steps for energy savings and a lower carbon footprint.   Learn more about Avient's colorant and additive solutions for EV charging equipment

Various colors available for easy identification Colorcoat™ Fiber Color Coating Achieve vibrant colors for safety, identification and aesthetics

Color Design Choices such as interior and exterior colors, wheel design, and amenities such as sunroofs are now a given. In the same way that a consumer can choose paint and upholstery options, the panels on the C4 Cactus auto are available in a range of colors.

Available in both halogen and non-halogen formulations, they can be combined with colors, including over 2,000 OnColor™ UL 94 Colorants, eliminating extra UL listing approval steps.  Lastly, molded-in color (MIC) metallics offer a means of eliminating paint resulting in reduced VOCs and fewer processing steps for energy savings and a lower carbon footprint.   Learn more about Avient's colorant and additive solutions for EV charging equipment

They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. Strong past performance demonstrates that our strategy and execution are working • Megatrends align with our strengths • Innovation and services provide differentiation, incremental pricing power, and competitive advantage • Strong and proven management team driving growth and performance • Addressable market exceeds $40 billion Page 14 1 Schedule I Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in accordance with U.S. Senior management uses adjusted operating income, adjusted EPS, and working capital to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and that current levels may serve as a base for future performance.