2 Korumpowanie urzędników państwowych 2 Przekupstwo komercyjne 3 Płatności przyspieszające bieg spraw i nielegalne prowizje 3 Praca z agentami, dystrybutorami i innymi podmiotami zewnętrznymi 3 Analiza due diligence i proces zatwierdzania współpracy 3 Sygnały ostrzegawcze 4 Wymagania dotyczące rachunkowości i prowadzenia dokumentacji 4 Zgłaszanie możliwych naruszeń 5 Infolinia ds. etyki Avient 5 Ochrona przed działaniami odwetowymi 5 Krótkie podsumowanie: PORADNIK ANTYKORUPCYJNY 6 1 Nasza globalna polityka przeciwdziałania łapownictwu i korupcji Avient surowo zabrania stosowania nadużyć finansowych, łapownictwa i innych praktyk biznesowych o charakterze korupcyjnym w ramach naszej działalności gospodarczej w każdym miejscu na świecie. Przepisy antykorupcyjne zabraniają każdej firmie lub osobie oferowania, obiecywania, płacenia lub upoważniania do przekazywania korzyści majątkowej komukolwiek 2 w celu pomocy w utrzymaniu lub uzyskaniu korzyści biznesowych lub uzyskaniu innych nienależnych korzyści. Zakaz ten obowiązuje zarówno w przypadku 2 Dotyczy to wszystkich urzędników państwowych i/lub pracowników sektora prywatnego Spis treści 2 bezpośredniego złożenia oferty lub dokonania płatności, jak i dokonywania tego za pośrednictwem innej osoby.

2 सरकारी अधिकारियों की रिश्वत 2 वाणिज्यिक रिश्वतखोरी 3 सुविधात्मक भुगतान और किकबैक 3 एजेंटों, वितरकों और अन्य तृतीय पक्षों के साथ कार्य करना 3 समुचित जाँच-पड़ताल और अनुमोदन प्रक्रिया 3 खतरे के संकेत 4 लेखांकन एवं अभिलेख रखने संबंधी आवश्यकताएं 4 संभावित उल्लंघनों की सूचना देना 4 Avient एथिक्स हॉटलाइन 5 प्रतिशोध से सुरक्षा 5 त्वरित संदर्भ: एबीएसी की करने-योग्य और न-करने-योग्य बातें 6 1 हमारी व ैशव्ि क रि शव्तखोरी-रोधी एव ं भर्षट्ाचार-रोधी नीति Avient अपन े सभी वय्ापारि क पर्चालनो ं म े ं धोखाधडी़, रि शव्तखोरी एव ं अनय् भर्षट् वय्ापारि क कारय्पर्थाओ ं को सख़त् तौर पर नि षि दध् करती ह।ै हमारी जि़ मम् ेदारी Avient के सभी अधिकारी, सहयोगी, और Avient की ओर से कार्य करने वाले तृतीय पक्ष इस नीति को समझने और उसका पालन करने के लिए जिम्मेदार हैं और उनमें से प्रत्येक का दायित्व है कि: • नीति के लागू पक्षों से परिचित होना और उन्हें अपने से नीचे कार्य करने वाले कर्मचारियों तक पहुँचाना • यदि नीति या किसी स्थिति विशेष में की जाने वाली कार्रवाई अस्पष्ट हो तो प्रश्न पूछना • तृतीय-पक्षों के माध्यम से संचालित व्यापारिक गतिविधियों का उचित ढंग से प्रबंधन एवं निगरानी करना • संभावित ग़लत कार्यों के संकेतों या प्रमाणों के प्रति सतर्क रहना • उल्लंघनों या संदिग्ध उल्लंघनों की सूचना उपयुक्त चैनलों के माध्यम से तुरंत देना ABAC कानून किसी भी कंपनी या व्यक्ति के लिए, व्यापार को सुरक्षित रखने या करने या कुछ अन्य अनुचित व्यावसायिक लाभ प्राप्त करने में मदद करने के लिए, 2 किसी भी व्यक्ति को किसी भी मूल्य की वस्तु के प्रस्ताव, वादे, भुगतान या भुगतान के लिए अधिकृत करने को गैरकानूनी बनाते हैं। 2 इसमें कोई भी सरकारी अधिकारी और/या निजी क्षेत्र का कर्मचारी शामिल है विषय-सूची 2 एबीएसी कानूनों का पालन करने के लिए, Avient की ओर से कार्यरत किसी भी सहयोगी या तीसरे पक्ष को कभी भी किसी को, प्रत्यक्ष या अप्रत्यक्ष रूप से, किसी भी प्रकार का उपहार, मनोरंजन या किसी भी मूल्य की कोई वस्तु की पेशकश नहीं करनी चाहिए या किसी से स्वीकार नहीं करनी चाहिए जहाँ रिश्वत का मतलब है: • व्यापार प्राप्त करना या बनाए रखना • व्यापारिक निर्णयों को प्रभावित करना • अनुचित लाभ/बढ़त सुनिश्चित करना एबीएसी कानून व्यापक हैं और बहुत व्यापक रूप से इसकी व्याख्या की जा सकती है।

Microsoft Word - Avient Announces Second Quarter 2025 Results 1 NEWS RELEASE FOR IMMEDIATE RELEASE Avient Announces Second Quarter 2025 Results • Second quarter sales of $867 million reflect 2% growth over the prior year quarter and includes a favorable impact of 1% from foreign exchange • Second quarter GAAP EPS of $0.57 compared to $0.36 in the prior year quarter • Second quarter adjusted EPS of $0.80 exceeds previous guidance of $0.79; represents 5% growth over the prior year quarter and includes a favorable impact of $0.01 attributable to foreign exchange • 2025 full-year adjusted EPS guidance range narrowed to $2.77 to $2.87 from previous guidance of $2.70 to $2.94 • Strong cash flow from operations of $113 million in the quarter supported $50 million of debt repayment; on-track to reduce debt in total by $100 to $200 million by year-end CLEVELAND – August 1, 2025 – Avient Corporation (NYSE: AVNT), an innovator of materials solutions, today announced its second quarter results for 2025. Our customer focus and strong operational performance ultimately helped us deliver adjusted EPS slightly ahead of our guidance, in spite of the uncertain macro-economic backdrop in several of our key markets.” 2 "Demand conditions were mixed across the end markets we serve, which continue to be impacted by uncertainty related to the evolving trade policy and inflation. Three Months Ended June 30, 2025 2024 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income attributable to Avient common shareholders $ 52.6 $ 0.57 $ 33.6 $ 0.36 Special items, after-tax (Attachment 3) 5.7 0.07 21.8 0.24 Amortization expense, after-tax 15.2 0.16 14.8 0.16 Adjusted net income / EPS $ 73.5 $ 0.80 $ 70.2 $ 0.76 (1) Per share amounts may not recalculate from figures presented herein due to rounding Six Months Ended June 30, 2025 2024 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income attributable to Avient common shareholders $ 32.4 $ 0.35 $ 83.0 $ 0.90 Special items, after-tax (Attachment 3) 81.4 0.89 27.3 0.30 Amortization expense, after-tax 29.7 0.32 29.7 0.32 Adjusted net income / EPS $ 143.5 $ 1.56 $ 140.0 $ 1.52 (1) Per share amounts may not recalculate from figures presented herein due to rounding 7 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended June 30, Six Months Ended June 30, 2025 2024 2025 2024 Sales $ 866.5 $ 849.7 $ 1,693.1 $ 1,678.7 Cost of sales 588.6 592.1 1,152.0 1,142.9 Gross margin 277.9 257.6 541.1 535.8 Selling and administrative expense 181.8 185.1 444.3 369.3 Operating income 96.1 72.5 96.8 166.5 Interest expense, net (24.7) (26.6) (51.6) (53.2) Other expense, net (0.5) (0.9) (0.9) (1.8) Income before income taxes 70.9 45.0 44.3 111.5 Income tax expense (17.4) (11.2) (10.7) (28.0) Net income $ 53.5 $ 33.8 $ 33.6 $ 83.5 Net income attributable to noncontrolling interests (0.9) (0.2) (1.2) (0.5) Net income attributable to Avient common shareholders $ 52.6 $ 33.6 $ 32.4 $ 83.0 Earnings per share attributable to Avient common shareholders - Basic: $ 0.57 $ 0.37 $ 0.35 $ 0.91 Earnings per share attributable to Avient common shareholders - Diluted: $ 0.57 $ 0.36 $ 0.35 $ 0.90 Cash dividends declared per share of common stock $ 0.2700 $ 0.2575 $ 0.5400 $ 0.5150 Weighted-average shares used to compute earnings per common share: Basic 91.5 91.3 91.5 91.3 Diluted 91.8 92.2 91.8 92.0 8 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended June 30, Six Months Ended June 30, 2025 2024 2025 2024 Cost of sales: Restructuring costs, including accelerated depreciation $ (2.6) $ 0.2 $ (6.7) $ 3.8 Environmental remediation costs (1.8) (21.8) (6.7) (25.8) Reimbursement of previously incurred environmental costs 0.6 — 1.9 — Impact on cost of sales (3.8) (21.6) (11.5) (22.0) Selling and administrative expense: Restructuring and employee separation costs (2.7) (2.8) (7.8) (3.5) Legal and other (0.5) (2.3) (0.9) (5.8) Cloud-based enterprise resource planning system impairment — — (86.3) — Acquisition related costs — (0.5) — (2.1) Impact on selling and administrative expense (3.2) (5.6) (95.0) (11.4) Impact on operating income (7.0) (27.2) (106.5) (33.4) Interest expense, net - financing costs (0.3) (1.0) (2.0) (1.0) Other income, net — 0.1 — 0.1 Impact on income before income taxes (7.3) (28.1) (108.5) (34.3) Income tax benefit on special items 1.6 7.0 27.1 8.4 Tax adjustments(2) — (0.7) — (1.4) Impact of special items on net income $ (5.7) $ (21.8) $ (81.4) $ (27.3) Diluted earnings per common share impact $ (0.07) $ (0.24) $ (0.89) $ (0.30) Weighted average shares used to compute adjusted earnings per share: Diluted 91.8 92.2 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 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 and certain adjustments to uncertain tax position reserves and valuation allowances. 9 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) June 30, 2025 December 31, 2024 ASSETS Current assets: Cash and cash equivalents $ 474.5 $ 544.5 Accounts receivable, net 523.4 399.5 Inventories, net 387.5 346.8 Other current assets 109.0 131.3 Total current assets 1,494.4 1,422.1 Property, net 986.1 955.3 Goodwill 1,754.6 1,659.7 Intangible assets, net 1,529.3 1,450.4 Other non-current assets 368.9 323.6 Total assets $ 6,133.3 $ 5,811.1 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 0.5 $ 7.7 Accounts payable 439.4 417.4 Accrued expenses and other current liabilities 297.4 331.0 Total current liabilities 737.3 756.1 Non-current liabilities: Long-term debt 2,020.0 2,059.3 Deferred income taxes 306.9 260.4 Other non-current liabilities 695.1 405.7 Total non-current liabilities 3,022.0 2,725.4 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,358.3 2,313.8 Noncontrolling interest 15.7 15.8 Total equity 2,374.0 2,329.6 Total liabilities and equity $ 6,133.3 $ 5,811.1 10 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Six Months Ended June 30, 2025 2024 Operating activities Net income $ 33.6 $ 83.5 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 91.9 89.2 Cloud-based enterprise resource planning system impairment 71.6 — Share-based compensation expense 4.6 9.0 Changes in assets and liabilities: Increase in accounts receivable (102.9) (97.0) Increase in inventories (20.8) (27.3) Increase in accounts payable 1.4 11.9 Environmental insurance recovery 34.0 — (Decrease) increase in incentive accruals (40.6) 5.1 Accrued expenses and other assets and liabilities, net (11.1) (11.3) Net cash provided by operating activities 61.7 63.1 Investing activities Capital expenditures (39.5) (55.8) Proceeds from plant closures — 3.4 Other investing activities — (2.1) Net cash used by investing activities (39.5) (54.5) Financing activities Payments on long-term borrowings (50.2) (4.5) Cash dividends paid (49.4) (47.0) Other financing activities (6.8) (3.3) Net cash used by financing activities (106.4) (54.8) Effect of exchange rate changes on cash 14.2 (10.2) Decrease in cash and cash equivalents (70.0) (56.4) Cash and cash equivalents at beginning of year 544.5 545.8 Cash and cash equivalents at end of period $ 474.5 $ 489.4 11 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.

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