ENGINE RED PEARL Search Tips Search Definitions

ENGINE RED PEARL Search Tips Search Definitions

Revised: December 20, 2024 ANNEX A COVERED EMPLOYEES All Directors All Elected Officers All Appointed Officers Assistant Controller Executive Assistants to Covered Employees Corporate Communications/Investor Relations (all levels) Internal Audit VP, Directors, Managers and Staff of Audit (all levels), Tax Managers and Tax Analysts, Staff of Tax (all levels) Directors, Managers and Staff, Mergers and Acquisitions and functional professionals supporting Mergers and Acquisitions (including Legal professionals) All Other Employees (including Finance and IT employees) with access to full quarterly results within the Avient Systems Secretaries and Direct-Reporting Assistants to any Covered Employee Financial and Business Consultants who have undertaken to comply with this policy Revised: December 20, 2024 ANNEX B Please access the PeopleLink home page and search for “pre-clearance” after clicking “My Help” General Counsel: Amy M.

A recording of the webcast and the slide presentation will be available at avient.com/investors/events-presentations immediately following the conference call and will be accessible for one year. Three Months Ended December 31, 2022 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net (loss) income from continuing operations attributable to Avient shareholders $ (17.0) $ (0.19) $ 11.2 $ 0.12 Special items, after tax (Attachment 3) 38.3 0.42 23.9 0.26 Amortization expense, after-tax 14.6 0.16 11.3 0.12 Adjusted net income / EPS $ 35.9 $ 0.39 $ 46.4 $ 0.50 (1) Per share amounts may not recalculate from figures presented herein due to rounding Year Ended December 31, 2022 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 82.8 $ 0.90 $ 151.8 $ 1.65 Special items, after tax (Attachment 3) 116.2 1.26 50.0 0.54 Amortization expense, after-tax 49.0 0.53 44.9 0.49 Adjusted net income / EPS $ 248.0 $ 2.69 $ 246.7 $ 2.68 (1) Per share amounts may not recalculate from figures presented herein due to rounding 9 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended December 31, Year Ended December 31, 2022 2021 2022 2021 Sales $ 790.4 $ 807.1 $ 3,396.9 $ 3,315.5 Cost of sales 618.4 590.5 2,514.2 2,371.7 Gross margin 172.0 216.6 882.7 943.8 Selling and administrative expense 171.6 166.4 639.4 664.1 Operating income 0.4 50.2 243.3 279.7 Interest expense, net (49.4) (17.5) (119.8) (75.2) Other expense, net (28.4) (5.3) (59.7) (1.0) (Loss) income from continuing operations before income taxes (77.4) 27.4 63.8 203.5 Income tax benefit (expense) 60.8 (17.1) 19.3 (51.9) Net (loss) income from continuing operations (16.6) 10.3 83.1 151.6 Income from discontinued operations, net of income taxes 561.5 18.7 620.3 79.0 Net income 544.9 29.0 703.4 230.6 Net (income) loss attributable to noncontrolling interests (0.4) 0.9 (0.3) 0.2 Net income attributable to Avient common shareholders $ 544.5 $ 29.9 $ 703.1 $ 230.8 Earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ (0.19) $ 0.12 $ 0.91 $ 1.66 Discontinued operations 6.17 0.21 6.80 0.87 Total $ 5.98 $ 0.33 $ 7.71 $ 2.53 Earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ (0.19) $ 0.12 $ 0.90 $ 1.65 Discontinued operations 6.17 0.20 6.73 0.86 Total $ 5.98 $ 0.32 $ 7.63 $ 2.51 Cash dividends declared per share of common stock $ 0.2475 $ 0.2375 $ 0.9600 $ 0.8750 Weighted-average shares used to compute earnings per common share: Basic 91.0 91.5 91.2 91.4 Diluted 91.0 92.4 92.2 92.1 10 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended December 31, Year Ended December 31, 2022 2021 2022 2021 Cost of sales: Restructuring costs, including accelerated depreciation $ (21.3) $ (6.0) $ (31.1) $ (14.6) Environmental remediation costs (0.4) (0.5) (24.2) (22.9) Reimbursement of previously incurred environmental costs — — 8.3 4.5 Acquisition related costs (23.8) 0.6 (34.1) (0.6) Impact on cost of sales (45.5) (5.9) (81.1) (33.6) Selling and administrative expense: Restructuring, legal and other (8.3) (4.2) (8.3) (5.9) Acquisition related costs (6.1) (1.1) (19.3) (8.3) Impact on selling and administrative expense (14.4) (5.3) (27.6) (14.2) Impact on operating income (59.9) (11.2) (108.7) (47.8) Interest expense, net - committed financing and debt extinguishment (16.0) — (26.0) — Mark-to-market on derivatives — — (30.9) — Pension and post retirement mark-to-market adjustment and other (28.4) (9.3) (28.4) (9.3) Impact on Other expense, net (28.4) (9.3) (59.3) (9.3) Impact on income from continuing operations before income taxes (104.3) (20.5) (194.0) (57.1) Income tax benefit benefit/(expense) on above special items 26.8 4.1 49.4 13.0 Tax adjustments(2) 39.2 (7.5) 28.4 (5.9) Impact of special items on net income from continuing operations $ (38.3) $ (23.9) $ (116.2) $ (50.0) Diluted earnings per common share impact $ (0.42) $ (0.26) $ (1.26) $ (0.54) Weighted average shares used to compute adjusted earnings per share: Diluted 91.7 92.4 92.2 92.1 (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 actuarial 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, joint ventures and equity investments; 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 Three Months Ended December 31, Year Ended December 31, 2022 2021 2022 2021 Sales: Color, Additives and Inks $ 490.8 $ 581.3 $ 2,355.0 $ 2,401.6 Specialty Engineered Materials 300.8 226.3 1,044.4 911.6 Corporate (1.2) (0.5) (2.5) 2.3 Sales $ 790.4 $ 807.1 $ 3,396.9 $ 3,315.5 Gross margin: Color, Additives and Inks $ 134.5 $ 164.5 $ 681.3 $ 727.5 Specialty Engineered Materials 82.4 58.3 283.7 250.9 Corporate (44.9) (6.2) (82.3) (34.6) Gross margin $ 172.0 $ 216.6 $ 882.7 $ 943.8 Selling and administrative expense: Color, Additives and Inks $ 90.2 $ 103.3 $ 380.3 $ 424.4 Specialty Engineered Materials 47.2 31.2 143.6 125.4 Corporate 34.2 31.9 115.5 114.3 Selling and administrative expense $ 171.6 $ 166.4 $ 639.4 $ 664.1 Operating income: Color, Additives and Inks $ 44.3 $ 61.2 $ 301.0 $ 303.1 Specialty Engineered Materials 35.2 27.1 140.1 125.5 Corporate (79.1) (38.1) (197.8) (148.9) Operating income $ 0.4 $ 50.2 $ 243.3 $ 279.7 14 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.

T H E N E W P O L Y O N E : A S P E C I A L T Y G R O W T H C O M P A N Y SERVICE: T H E T I M E L E S S D I F F E R E N T I A T O R PolyOne Corporation 31 T A L E N T D E V E L O P M E N T PolyOne Corporation 32 Leadership Program Participants 2012 2013 2015 47 86 2016 2018 125 169 315 Campus Hires 2008 2011 2017 25 90 47 PolyOne LSS Blackbelts 2008 2011 2018 67 220 147 2018 141 A U N I Q U E C U S T O M E R E X P E R I E N C E Industrial Design IQ DESIGN LABS PolyOne Corporation 33 Material & Color Expertise Manufacturing Expertise 3 14 Industrial designers $0 $10M $4M $80M Opportunity funnel New business revenue LSS CUSTOMER FIRST PolyOne Corporation 34 Customer Projects 2 104 3 D P R I N T I N G B R I N G I N G N E W I D E A S T O L I F E PolyOne Corporation 35 PolyOne Corporation 36 99.9% up to 24 weeks 6 hours C O L O R M A T R I X S E L E C T ™ I N N O V A T I N G W I T H P O L Y O N E PolyOne Corporation 37 SEGMENT HIGHLIGHTS C O L O R , A D D I T I V E S & I N K S PolyOne Corporation 38 Solid Colorants Performance Additives Screen Printing Inks Liquid Colorants 14% Textiles 13% Building & Construction 8% 8% Appliances Electrical & Electronic 1% Operating Income & MarginRevenue by Region C O L O R , A D D I T I V E S & I N K S 2 0 1 8 R E V E N U E | O V ER $ 1 B I L L I O N $4 $25 $104 $159 0.9% 5.5% 12.2% 15.1% PolyOne Corporation 39 45% 14% 1% Mexico South America S P E C I A L T Y E N G I N E E R E D M A T E R I A L S PolyOne Corporation 40 Engineered Formulations Advanced Composites Thermoplastic Elastomers 21% 13%Healthcare 9% 9% Building & Construction 4% Electrical & Electronics 16% S P E C I A L T Y E N G I N E E R E D M A T E R I A L S Revenue by Region Operating Income & Margin 2 0 1 8 R EV EN U E | $ 6 4 6 M I L L I O N PolyOne Corporation 41 $21 $57 $72 0.1% 5.1% 9.3% 11.2% 46% 24% P E R F O R M A N C E P R O D U C T S & S O L U T I O N S PolyOne Corporation 42 Specialty Vinyl Solutions Healthcare Formulations Smart Device Flame Retardant Polymers Building & 16%Consumer 4% Electrical & 4% Asia 78% Mexico P E R F O R M A N C E P R O D U C T S & S O L U T I O N S Operating Income & MarginRevenue by Region 2 0 1 8 R EV EN U E | $ 7 3 6 M I L L I O N $40 $24 $56 $74 4.6% 3.6% 7.2% 10.0% PolyOne Corporation 43 D I S T R I B U T I O N EN D M A R K ET S & S U P P L I ER S PolyOne Corporation 44 27% 22% Electrical & Building & $20 $25 $63 $71 2.9% 4.0% 5.9% 5.6% Operating Income & Margin2018 Revenue | $1.3 Billion http://www.polyone.com/Pages/VariationRoot.aspx O V E R V I E W O F R A W M A T E R I A L P U R C H A S E S PolyOne Corporation 45 T A R G E T E N D M A R K E T S & A P P L I C A T I O N E X A M P L E S PolyOne Corporation 46 Thermally Conductive Chemical Resistant Polymer Colorants Elastomeric Grips and Handles Structural Composites Antimicrobial Technologies Anti-Counterfeiting Target End Markets… Healthcare Catheter Technologies Under-hood Components Target End Markets… Automotive Interior Structural Sound & Vibration Management Roof Systems Air Management Electronics and Cameras Lighting Exterior / Interior Trim Braces & Brackets Fasteners Seals & Flaps Target End Markets… Consumer Thermally Conductive Polymer Colorants Elastomeric Grips and Handles Structural Composite Oxygen Scavenger Laser Marking Additives Antistatic Technologies UV Light Barrier Technologies Cap & Closure Colorants Process Optimization Antioxidant Technologies Density Modified Target End Markets… Packaging Luxury Packaging GravitechTM Density Modified Polymers Optimize Color Usage OnColorTM Super Concentrates Combat Bacteria Formation WithStandTM Antimicrobial Technology Medical Device Housings Chemically Resistant Engineered Polymers Color & Design Services Outdoor Applications Fiber Colorants Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Senior management uses comparisons of adjusted net income from continuing operations attributable to PolyOne shareholders and diluted adjusted earnings per share (EPS) from continuing operations attributable to PolyOne shareholders, excluding special items, to assess performance and facilitate comparability of results. 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, including adjustments related to contingent consideration; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial 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, joint ventures and equity investments; 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. Tax adjustments include the net tax benefit/(expense) from one-time income tax items, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments.

This one-in-one process involves no water, making it a more sustainable dyeing process.

Version / Date: 1 (no adjustments) / 30.12.2024 Page 2 of 2 Annex I to the certificate: Sustainable materials handled by the certified site (This annex is applicable for all scopes except of Trader, Trader with storage, Warehouse, Logistic centres, MTBE and ETBE) This annex is only valid in connection with the certificate: ISCC-PLUS-Cert-PL214-26100824 issued on 30.12.2024 Input material Output material Add-ons (voluntary)1) Raw material category2) SAI FSA3) FEFAC4) Polypropylene (PP) Plastic Compounds (PP) NO Bio Bio-circular Circular N/A N/A Polyethylene (PE) Plastic Compounds (PE) NO Bio Bio-circular Circular N/A N/A 1) ISCC PLUS add-ons (voluntary application, see www.iscc-system.org for further information): • 202-04: Food Security Standard • 205-02: Consumables • 202-07: Low ILUC-risk feedstock • 205-03: Non GMO for food and feed • 205-01: GHG emission requirements • 205-04: Non GMO for technical markets 2) Bio raw materials complies with the ISCC Principles 1 – 6 for the cultivation and harvesting of sustainable biomass.

Sustainable Material Answers™ Circular Economy As climate change continues to be one of the defining issues of our time, a commitment to sustainable solutions is essential—now more than ever. Defining circular According to the Ellen MacArthur Foundation, a circular economy is one that is “restorative and regenerative by design.” This graphic shows the difference between a circular economy and a linear one.

Most Recycled Plastic One major reason? Similar to the ones that correct yellowing, there are special additives that “scavenge” or otherwise reduce the levels of acetaldehyde. Looking ahead to 2025, there will be an annual gap of one billion pounds between the current U.S. supply and the estimated demand for rPET.

This fog can form at any one of the various stages in the transport and storage of the product, from the moment it is put in the pack, to the time that it is put on the shelf or in the refrigerator at home. It also was one of the few anti-fog additives available with both EC and FDA food contact compliance, which meant that film producers can use the same anti-fogging product across multiple geographic regions. One of the most tantalizing aspects of modern packaging is this: it provides such good protection for the contents, that sometimes it is almost impossible to break into it!