Management excludes intangible asset amortization from adjusted EPS as it believes excluding acquired intangible asset amortization is a useful measure of current period earnings per share. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

Management excludes intangible asset amortization from adjusted EPS as it believes excluding acquired intangible asset amortization is a useful measure of current period earnings per share. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

They are based on management’s expectations that involve 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. Management excludes intangible asset amortization from adjusted EPS as it believes excluding acquired intangible asset amortization is a useful measure of current period earnings per share. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP.

Management excludes intangible asset amortization from adjusted EPS as it believes excluding acquired intangible asset amortization is a useful measure of current period earnings per share. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

First quarter GAAP earnings per share (EPS) from continuing operations was $0.54 compared to $0.23 in the prior year quarter. In Greater China, we also saw year over year growth primarily from industrial and healthcare end markets. Our revised range for adjusted EPS is between $2.50 and $2.65, from our previous range of $2.40 and $2.65."

Second quarter GAAP earnings per share (EPS) from continuing operations was $0.36 compared to $0.24 in the prior year quarter. Accordingly, our revised full-year guidance for adjusted EBITDA is now $515 million to $540 million, from our previous range of $510 million to $535 million. Our revised range for adjusted EPS is between $2.55 to $2.70, from our previous range of $2.50 to $2.65."

This includes increasing customer and employee engagement, optimizing our cost structure by capturing additional synergies from the Clariant acquisition, and minimizing working capital.” Rose Vice President, Marketing and Communications Avient Corporation +1 440-930-3162 kyle.rose@avient.com mailto:giuseppe.disalvo@avient.com mailto:kyle.rose@avient.com 7 Attachment 1 Avient Corporation Summary of Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended March 31, 2023 2022 Sales $ 845.7 $ 892.2 Operating Income 57.1 102.2 Net income from continuing operations attributable to Avient shareholders 20.8 64.4 Basic earnings per share from continuing operations attributable to Avient shareholders $ 0.23 $ 0.70 Diluted earnings per share from continuing operations attributable to Avient shareholders $ 0.23 $ 0.70 Senior management uses comparisons of adjusted net income from continuing operations attributable to Avient shareholders and diluted adjusted earnings per share (EPS) from continuing operations attributable to Avient shareholders, excluding special items, to assess performance and facilitate comparability of results. Management excludes intangible asset amortization from adjusted EPS as it believes excluding acquired intangible asset amortization is a useful measure of current period earnings per share.

The Board may modify the Guidelines from time to time and may make exceptions to them. 1. The Board shall also consider such other criteria as it may determine from time to time. Employee directors will resign from the Board at the time they resign or retire from their employment with the Company, although the Board may waive this requirement if it determines such waiver to be in the best interests of the Company.

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