Year Ended December 31, Reconciliation of Pro Forma Adjusted Earnings per Share: 2021 2020 Net income from continuing operations attributable to Avient shareholders $ 230.8 $ 132.0 Special items, after tax 50.0 24.8 Adjusted net income from continuing operations excluding special items 280.8 156.8 Clariant Color pro forma adjustments to net income from continuing operations(2) - 20.7 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 280.8 $ 177.5 Weighted average diluted shares 92.1 90.6 Pro forma impact to diluted shares from January 2020 equity offering - 1.5 Pro forma weighted average diluted shares 92.1 92.1 Pro forma adjusted EPS - excluding special items pro forma for Clariant Color acquisition $ 3.05 $ 1.93 (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.

Year Ended December 31,   2023 2022 2021 2020 Net income from continuing operations attributable to Avient shareholders $ 75.8 $ 82.8 $ 151.8 $71.0 Special items, after tax(1) 79.3 116.2 50.0 24.8 Amortization expense, after-tax 61.5 49.0 44.9 33.6 Adjusted net income / EPS $ 216.6 $ 248.0 $ 246.7 $ 129.4 Diluted Shares 91.8 92.2 92.1 90.6 Adjusted EPS attributable to Avient common shareholders from continuing operations $ 2.36 $ 2.69 $ 2.68 $ 1.43 (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.

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 froff m 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 benefitff plans; environmental remediation costs, finff es, 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 facff ility 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 perforff mance period; one-time, non-recurring items; and the effeff ct of changes in accounting principles or other such laws or provisions affecting reported results

December 31, 2022 2021 2020 Net income from continuing operations attributable to Avient shareholders $ 82.8 $ 151.8 $71.0 Special items, after tax(1) 116.2 50.0 24.8 Amortization expense, after-tax 49.0 44.9 33.6 Adjusted net income / EPS $ 248.0 $ 246.7 $ 129.4 Diluted Shares 92.2 92.1 90.6 Adjusted EPS attributable to Avient common shareholders from continuing operations $ 2.69 $ 2.68 $ 1.43 (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.