Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

Below is a reconciliation of these non-GAAP financial measures to their most directly comparable measures calculated and presented in accordance with U.S. Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in accordance with GAAP.

Glendale, Arizona Shenzhen, China (1) 1. Phoenix, Arizona 18. The fair value of the trade names is calculated using a “relief from royalty” methodology.

As part of this guideline, all directors are required to retain 100% of all shares obtained through the Company as compensation for services provided to the Company, such percentage to be calculated after any reduction in the number of shares to be delivered as a result of any taxes and exercise costs relating to such shares.

Glendale, Arizona 30. Phoenix, Arizona (c) 31. c) There are two manufacturing plants located in Phoenix, Arizona.

The Company does not provide reconciliations of forward-looking non-GAAP financial measures, such as outlook for Adjusted EBITDA, Adjusted Earnings Per Share, Adjusted Operating Income and Free Cash Flow, to the most comparable GAAP financial measures on a forward-looking basis because the Company is unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. Free cash flow conversion calculated as (EBITDA – Capex) / EBITDA H I G H F R E E C A S H F L OW C O N V E R S I O N Avient reflects 2021 estimated EBITDA of $580M and estimated CAPEX of $80M (excludes one-time synergy capture CAPEX of $20M) Source: Peer data per Bloomberg market data as of November 8, 2021 86 93 85 83 79 77 75 89 85 83 81 79 79 78 77 74 25 A vi e n t K W R P P G A V Y F U L R P M G C P F M C U N V R C E B N R H X L A S H E C L E M N H U N S C L A L B (10) Source: Peer data per Bloomberg market data as of November 8, 2021 Total Enterprise Value / 2021E EBITDA Our current valuation with updated guidance implies an EBITDA multiple that is below many of our specialty formulator peers.

The Company does not provide reconciliations of forward-looking non-GAAP financial measures, such as outlook for adjusted EBITDA, adjusted earnings per share, adjusted operating income and free cash flow, to the most comparable GAAP financial measures on a forward-looking basis because the Company is unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. Free cash flow conversion calculated as (EBITDA – Capex) / EBITDA Median: 84% Median: 78% H I G H F R E E C A S H F L OW C O N V E R S I O N Avient reflects 2021 estimated EBITDA of $560M and excludes one-time synergy capture CAPEX ($20M) Source: Peer data per Bloomberg market data as of June 4, 2021 87 89 87 86 83 81 76 88 85 83 82 81 80 78 78 78 76 72 71 69 50 18 A vi e n t K W R P P G R P M A V Y F U L G C P F M C H X L U N V R IF F E C L A S H F O E C E E M N B N R H U N G R A K R A S C L A L B Source: Peer data per Bloomberg market data as of June 4, 2021 Total Enterprise Value / 2021E EBITDA Our current valuation with updated guidance implies an EBITDA multiple that is below specialty formulator peers and the majority of our chemical peers.

Glendale, Arizona 1. Goodyear, Arizona 4. The fair value of the trade names is calculated using a “relief from royalty” methodology.

As part of this guideline, all directors are required to retain 100% of all shares obtained through the Company as compensation for services provided to the Company, such percentage to be calculated after any reduction in the number of shares to be delivered as a result of any taxes and exercise costs relating to such shares.

Avient does not provide reconciliations of forward-looking non-GAAP financial measures, such as outlook for Adjusted EBITDA, Adjusted Earnings Per Share, Adjusted Operating Income and Free Cash Flow, to the most comparable GAAP financial measures on a forward-looking basis because Avient is unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort.