 Factors that could cause actual results to differ materially from those implied by these forward looking statements include but are not limited to: Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to:  Our ability to realize anticipated savings and operational benefits from the realignment of assets, including the closure of manufacturing facilities;  The timing of closings and shifts of production to new facilities related to asset realignments and any unforeseen loss of customers and/or disruptions of service or quality caused by such closings and/or production shifts;  Separation and severance amounts that differ from original estimates;  Amounts for non-cash charges related to asset write-offs and accelerated depreciation realignments of property, plant and equipment, that differ from original estimates;  Our ability to identify and evaluate acquisition targets and consummate acquisitions;  The ability to successfully integrate acquired companies into our operations, such as Gordon Composites and Polystrand, retain the management teams of acquired companies, retain relationships with customers of acquired companies, and achieve the expected results of such acquisitions, including whether such businesses will be accretive to our earnings;  Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future;  The financial condition of our customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate liquidity) to maintain their credit availability;  The speed and extent of an economic recovery including the recovery of the housing market; The speed and extent of an economic recovery, including the recovery of the housing market;  Our ability to achieve new business gains;  The effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks;  Changes in polymer consumption growth rates and laws and regulations regarding the disposal of plastic in jurisdictions where we conduct business;  Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online;  Fluctuations in raw material prices, quality and supply and in energy prices and supply; production outages or material costs associated with scheduled or unscheduled maintenance programs;  Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters;  An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions and employee productivity goals;  An inability to raise or sustain prices for products or services;  An inability to maintain appropriate relations with unions and employees;  Our ability to continue to pay cash dividends;  The amount and timing of repurchases of our common shares, if any; and  Other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation PolyOne Corporation Page 2 changes in the rate of inflation.  The above list of factors is not exhaustive.  We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. The non-GAAP financial measures include: adjusted EPS, earnings before interest, tax, depreciation and amortization (EBITDA) adjusted EBITDA net debt Specialty platform operating income(EBITDA), adjusted EBITDA, net debt, Specialty platform operating income percentage, adjusted operating income, return on invested capital, net debt/ EBITDA and adjusted gross margin.  PolyOne’s chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources. PolyOne Corporation Page 3 PolyOne Commodity to Specialty Transformation 2000-20052000-2005 2006 - 20092006 - 2009 2010 – 20152010 – 2015 2016 and beyond 2016 and beyond • Steve Newlin appointed, Chairman, • Steve Newlin appointed, Chairman, • Substantial EPS growth from $0.13 to all-time high of $1.96 • Substantial EPS growth from $0.13 to all-time high of $1.96 • Deliver consistent double digit annual EPS growth • Deliver consistent double digit annual EPS growth • Volume driven, commodity producer • Volume driven, commodity producer pp , , President and CEO • New leadership team appointed pp , , President and CEO • New leadership team appointed • Shift to faster growing, high margin, less cyclical end markets • Key acquisitions propel • Shift to faster growing, high margin, less cyclical end markets • Key acquisitions propel • Maintain >35% vitality index • Pursue strategic i iti th t • Maintain >35% vitality index • Pursue strategic i iti th t • Heavily tied to cyclical end markets • Heavily tied to cyclical end markets • Implementation of four pillar strategy • Implementation of four pillar strategy y q p p current and future growth, as well as margin expansion • Specialty mix expands y q p p current and future growth, as well as margin expansion • Specialty mix expands acquisitions that expand specialty offerings and geographic breadth acquisitions that expand specialty offerings and geographic breadth • Performance largely dependent on non- controlling joint ventures • Performance largely dependent on non- controlling joint ventures • Focus on value based selling, investment in commercial resources and innovation to drive transformation • Focus on value based selling, investment in commercial resources and innovation to drive transformation to 65% of Operating Income – strongest mix of earnings in history to 65% of Operating Income – strongest mix of earnings in history • Invest and grow current and next generation talent • Invest and grow current and next generation talent PolyOne Corporation Page 4 Confirmation of Our Strategy SpecializationSpecialization GlobalizationGlobalization Associates Operational Excellence Operational Excellence Commercial Excellence Commercial Excellence Th W ld’ P i P id f S i li d PolyOne Corporation Page 5 The World’s Premier Provider of Specialized Polymer Materials, Services and Solutions 27 Consecutive Quarters of EPS Growth PolyOne Corporation Page 6 PolyOne At A Glance 2015 Revenues: $3.4 Billion2015 Revenues: $3.4 Billion 2015 Revenues: $3.4 Billion2015 Revenues: $3.4 Billion Europe 13% Canada 7% Asia 7% Latin America 7% PP&S 20% United States Distribution 29% CAI 23% SEM %DSS End MarketsEnd Markets Adjusted EPSAdjusted EPS 66% 15%DSS 13% End MarketsEnd Markets $1.31 $1.80 Adjusted EPSAdjusted EPS Industrial 14% Packaging 13% Textiles 2% Transportation $1.96 $0 27 $0 21 $0.68 $0.82 $1.00 $1.31 Building & C Consumer Healthcare 11% 20% Wire & Cable 9% PolyOne Corporation Page 7 $0.12 $0.27 $0.21 $0.13 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Appliances 4% Construction 12% 10%Electrical & Electronics 5% Mix Shift Highlights Specialty Transformation Old PolyOne 100% Transformation 2020 Platinum Vision 80% nc om e* 40% 60% pe ra tin g In 80%+ 43% 65% 20% 40% % o f O 2%0% 2005 2010 2015 2020 Specialty OI $5M $87M $229M Platinum Vision PolyOne Corporation Page 8 *Operating Income excludes corporate charges and special items JV's Performance Products & Solutions Distribution Specialty Vision Color and Engineered Materials at the Heart of Specialty Transformation OPERATING MARGIN 16.7% 17.5% 20%+ COLOR, ADDITIVES AND INKS 15 8% 20%+ SPECIALTY ENGINEERED MATERIALS 9.7% 12.2% 14.7% 9.6% 9.3% 12.1% 14.7% 15.8% 1 7% 4.6% 5.1% 5.5% 7.2% 8.1% 3.4% 5.1% 8.0% 8.6% 1.7% 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2Q'16 2020 Platinum Vision 1.1% 1.3% 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2Q'16 2020 Platinum Vision YTD YTD PolyOne Corporation Page 9 Proof of Performance & 2020 Goals 2006 2Q 2016 2020 “Where we were” “Where we are” Platinum Vision 1) Operating Income %1) Operating Income % Specialty: Color, Additives & Inks 1.7% 18.0% 20%+ S i lt E i d M t i l 1 1% 14 9% 20%+Specialty Engineered Materials 1.1% 14.9% 20%+ Designed Structures & Solutions N/A 1.7% (TTM) 8 – 10% Performance Products & Solutions 5.5% 12.3% 12 – 14% Distribution 2.6% 6.5% 6.5 – 7.5% 2) Specialty Platform % of Operating Income 6.0% 61% 80%+ 3) ROIC* 5.0% 12.0% 15% 4) Adjusted EPS Growth N/A 11% Double Digit PolyOne Corporation Page 10 ) j % Expansion *ROIC is defined as TTM adjusted OI divided by the sum of average debt and equity over a 5 quarter period TPE’s & Film Therma-Tech™ & Sheet GEON™ Vinyl TPE + OnForce™ Gravi-Tech™ Polymer ColorantsTherma-Tech™ Film PolyOne Corporation Page 11Page 11 Target End Markets… Healthcare OnForce (SEM) Glasforms (SEM) TPE + OnForce (SEM) TPE Vibration Dampening (SEM/GLS) Source: Outdoor Industry Association TPE & Film (SEM + DSS) Thermoplastic Elastomers (SEM) TPE O F Glasforms (SEM) Polymer Colorants (CAI) Thermatech (SEM) TPE + OnForce (SEM) OnForce (SEM) Thermoplastic Elastomers (SEM) Sheet (DSS) (SEM) Glasforms (SEM) Polymer Colorants (CAI) PolyOne Corporation Page 12 Target End Markets… Outdoor High Performance Sound & Vibration Management Roof Systems Management Interior & Exterior Trim Interior Structural Components Fuel Handling Underhood Components g SystemsAir management Electronics & Cameras Structural Braces & Brackets Lighting Fluid Handling PolyOne Corporation Page 13 Target End Markets… Automotive ColorMatrix™ Amosorb™ ColorMatrix™ Ultimate™ UV Oxygen Scavenger Ultimate UV Light Barrier PreservaPak™ OnColor™ Smart Batch™ OnCap™ Laser Marking Additives VersaFlex™ TPE Cap Liner PolyOne Corporation Page 14 Target End Markets… Packaging Innovation Drives Earnings Growth $53 Research & Development Spending ($ millions) Specialty Platform Vitality Index Progression* 34% CAI & SEM Gross Margin Target ≥ 35% $20 $53 14% 12% 43% *Specialty Platform revenue from products introduced in last five years 2006 2015 2006 20152006 2015 Innovation Pipeline PotentialInnovation Pipeline Potential PolyOne Corporation Page 15 Ours is Not a Cost Cutting Story VolumeCommercial, R&D Adjusted 2,883 Volume (lbs in millions) $192 Commercial, R&D and Marketing Spending ($M) $721 Adjusted Gross Profit ($M) -16% +86% +138% 2,414$103 $303 2006 20152006 2015 2006 2015 PolyOne Corporation Page 16 Design and Service as a Differentiator Right Material & Color Desired Product Design Appropriate Manufacturing Process Connecting Delivering Concept to Commercialization Connecting the Dots with iQ Design Labs and InVisiO Color Design PolyOne Corporation Page 17 CommercializationInVisiO Color Design Customer First Through World-Class Service Strengthening relationships through:  Providing LSS services to small/medium sized customers  Providing training in Customer Centric Selling Skills with customers On-Time Delivery Commitment to Operational Excellence World’s Best Business Process Excellence Program in 2012* World’s Best Start-up program for Lean Six Sigma Deployment in 2009* 81% 93% 2006 2015 Working Capital % of Sales 16.2% 9.7%  52% of associates trained in LSS PolyOne Corporation Page 18 2006 2015  Five consecutive years – CFO Magazine Best Working Capital Management in the chemical industry Debt Maturities & Pension Funding 102% 100% Pension Funding** As of June 30, 2016 $700 $800 Debt Maturities As of June 30, 2016 ($ millions) 80% 90% 100% $547 $600 $600 $700 60% 60% 70% $500 40% 50% $300 $400 20% 30% 2008 2Q 2016 $200 2022 2023 Coupon Rate: LIBOR + 2 75% 5 250% PolyOne Corporation Page 19 Net Debt / Adjusted EBITDA*= 2.3x ** includes US-qualified pension plans only*TTM 6/30/2016 Coupon Rate: LIBOR + 2.75% 5.250% (3.50%) Free Cash Flow and Strong Balance Sheet Fund Investment / Shareholder Return  Expanding our sales, marketing, and technical capabilities  Investing in operational  Repurchased 17.3 million shares since early 2013  10 0 million shares are Investing in operational and LSS initiatives  ~75% of capital expenditures fund growth initiatives Organic Gro th Share Rep rchases  10.0 million shares are available for repurchase under the current authorization Growth Repurchases Acquisitions Dividends Annual Dividend  Targets that expand our: • Specialty offerings • End market $0.20 $0.32 $0.40 $0.48 $0.30 $0.40 $0.50 • End market presence • Geographic breadth  Synergy opportunities  Adjacent material $0.24 PolyOne Corporation Page 20 $0.16 $ $0.10 $0.20 2011 2012 2013 2014 2015 2016 solutions Why Invest In PolyOne?

• Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to:  The final amount of charges resulting from the planned North American asset realignment and the Company’s ability to realize anticipated savings and operational benefits from the asset realignment;  Our ability to achieve the strategic and other objectives relating to the acquisition of Spartech Corporation, including any expected synergies;  Our ability to successfully integrate Spartech and achieve the expected results of the acquisition, including, without limitation, the acquisition being accretive;  Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future;  The financial condition of our customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate liquidity) to maintain their credit availability;  The speed and extent of an economic recovery, including the recovery of the housing market;  Our ability to achieve new business gains;  The effect on foreign operations of currency fluctuations, tariffs, and other political, economic and regulatory risks;  Changes in polymer consumption growth rates in the markets where we conduct business;  Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online;  Fluctuations in raw material prices, quality and supply and in energy prices and supply;  Production outages or material costs associated with scheduled or unscheduled maintenance programs;  Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters;  An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions, employee productivity goals, and an inability to raise or sustain prices for products or services;  An inability to raise or sustain prices for products or services;  An inability to maintain appropriate relations with unions and employees;  The inability to achieve expected results from our acquisition activities;  Our ability to continue to pay cash dividends;  The amount and timing of repurchases of our common shares, if any; and  Other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation. • The above list of factors is not exhaustive. • We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. In certain cases throughout this presentation, we have presented GAAP and non-GAAP financial measures adjusted to reflect full- year 2012 Pro forma results, including Spartech and Glasforms and excluding discontinued operations. • PolyOne’s chief operating decision makers use these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources.

• Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to:  The final amount of charges resulting from the planned North American asset realignment and the Company’s ability to realize anticipated savings and operational benefits from the asset realignment;  Our ability to achieve the strategic and other objectives relating to the acquisition of Spartech Corporation, including any expected synergies;  Our ability to successfully integrate Spartech and achieve the expected results of the acquisition, including, without limitation, the acquisition being accretive;  Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future;  The financial condition of our customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate liquidity) to maintain their credit availability;  The speed and extent of an economic recovery, including the recovery of the housing market;  Our ability to achieve new business gains;  The effect on foreign operations of currency fluctuations, tariffs, and other political, economic and regulatory risks;  Changes in polymer consumption growth rates in the markets where we conduct business;  Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online;  Fluctuations in raw material prices, quality and supply and in energy prices and supply;  Production outages or material costs associated with scheduled or unscheduled maintenance programs;  Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters;  An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions, employee productivity goals, and an inability to raise or sustain prices for products or services;  An inability to raise or sustain prices for products or services;  An inability to maintain appropriate relations with unions and employees;  The inability to achieve expected results from our acquisition activities;  Our ability to continue to pay cash dividends;  The amount and timing of repurchases of our common shares, if any; and  Other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation. • The above list of factors is not exhaustive. • We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. In certain cases throughout this presentation, we have presented GAAP and non-GAAP financial measures adjusted to reflect full- year 2012 Pro forma results, including Spartech and Glasforms and excluding discontinued operations. • PolyOne’s chief operating decision makers use these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources.

• Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to:  The final amount of charges resulting from the planned North American asset realignment and the Company’s ability to realize anticipated savings and operational benefits from the asset realignment;  Our ability to achieve the strategic and other objectives relating to the acquisition of Spartech Corporation, including any expected synergies;  Our ability to successfully integrate Spartech and achieve the expected results of the acquisition, including, without limitation, the acquisition being accretive;  Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future;  The financial condition of our customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate liquidity) to maintain their credit availability;  The speed and extent of an economic recovery, including the recovery of the housing market;  Our ability to achieve new business gains;  The effect on foreign operations of currency fluctuations, tariffs, and other political, economic and regulatory risks;  Changes in polymer consumption growth rates in the markets where we conduct business;  Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online;  Fluctuations in raw material prices, quality and supply and in energy prices and supply;  Production outages or material costs associated with scheduled or unscheduled maintenance programs;  Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters;  An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions, employee productivity goals, and an inability to raise or sustain prices for products or services;  An inability to raise or sustain prices for products or services;  An inability to maintain appropriate relations with unions and employees;  The inability to achieve expected results from our acquisition activities;  Our ability to continue to pay cash dividends;  The amount and timing of repurchases of our common shares, if any; and  Other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation. • The above list of factors is not exhaustive. • We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. In certain cases throughout this presentation, we have presented GAAP and non-GAAP financial measures adjusted to reflect full- year 2012 Pro forma results, including Spartech and Glasforms and excluding discontinued operations. • PolyOne’s chief operating decision makers use these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources.

• Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to:  The time required to consummate the divestiture of our resin assets and the satisfaction or waiver of conditions in the sale agreement;  Any material adverse changes in the business supporting the resin assets being sold;  The ability to obtain required regulatory or other third-party approvals and consents and otherwise consummate the proposed divestiture  Our ability to achieve the strategic and other objectives relating to the acquisition of Spartech Corporation, including any expected synergies; our ability to successfully integrate Spartech and achieve the expected results of the acquisition, including, without limitation, the acquisition being accretive;  Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future;  The financial condition of our customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate liquidity) to maintain their credit availability;  The speed and extent of an economic recovery, including the recovery of the housing market;  Our ability to achieve new business gains;  The amount and timing of repurchases, if any, of PolyOne common shares and our ability to pay regular quarterly cash dividends and the amounts and timing of any future dividends;  The effect on foreign operations of currency fluctuations, tariffs, and other political, economic and regulatory risks;  Changes in polymer consumption growth rates in the markets where we conduct business;  Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online;  Fluctuations in raw material prices, quality and supply and in energy prices and supply;  Production outages or material costs associated with scheduled or unscheduled maintenance programs;  Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters;  An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions, employee productivity goals, and an inability to raise or sustain prices for products or services;  An inability to maintain appropriate relations with unions and employees; and  Other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation. • The above list of factors is not exhaustive. • We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. In certain cases throughout this presentation, we have presented GAAP and non-GAAP financial measures adjusted to reflect full- year 2012 Pro forma results, including Spartech and Glasforms and excluding discontinued operations. • PolyOne’s chief operating decision makers use these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources.

• Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to:  The time required to consummate the divestiture of our resin assets and the satisfaction or waiver of conditions in the sale agreement;  Any material adverse changes in the business supporting the resin assets being sold;  The ability to obtain required regulatory or other third-party approvals and consents and otherwise consummate the proposed divestiture  Our ability to achieve the strategic and other objectives relating to the acquisition of Spartech Corporation, including any expected synergies; our ability to successfully integrate Spartech and achieve the expected results of the acquisition, including, without limitation, the acquisition being accretive;  Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future;  The financial condition of our customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate liquidity) to maintain their credit availability;  The speed and extent of an economic recovery, including the recovery of the housing market;  Our ability to achieve new business gains;  The amount and timing of repurchases, if any, of PolyOne common shares and our ability to pay regular quarterly cash dividends and the amounts and timing of any future dividends;  The effect on foreign operations of currency fluctuations, tariffs, and other political, economic and regulatory risks;  Changes in polymer consumption growth rates in the markets where we conduct business;  Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online;  Fluctuations in raw material prices, quality and supply and in energy prices and supply;  Production outages or material costs associated with scheduled or unscheduled maintenance programs;  Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters;  An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions, employee productivity goals, and an inability to raise or sustain prices for products or services;  An inability to maintain appropriate relations with unions and employees; and  Other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation. • The above list of factors is not exhaustive. • We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. In certain cases throughout this presentation, we have presented GAAP and non-GAAP financial measures adjusted to reflect full- year 2012 Pro forma results, including Spartech and Glasforms and excluding discontinued operations. • PolyOne’s chief operating decision makers use these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources.

An electronic certificate can be authenticated online. An electronic certificate can be authenticated online.

Cesa™ Flame Retardant Additives PTFE-free and Non-halogen for Polycarbonate Polycarbonate is a material of choice for E&E products as it provides very good impact strength, dimensional stability, and heat resistance.Some applications require the use of flame-retardant solutions to increase safety and ensure compliance with fire hazard standards. Avient’s PTFE-free and non-halogen Cesa™ Flame Retardant Additives for polycarbonate are formulated without PTFE and are non-halogen in accordance with the IEC 61249-2-21 standard.

Avient's chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources. To access Avient’s news library online, please visit www.avient.com/news. https://www.avient.com/investors https://edge.media-server.com/mmc/p/d4zy5fep https://www.avient.com/investors https://register.vevent.com/register/BI2f6c5ad2bc1b4150b7f39a5b024d27cf https://www.avient.com/investors/events-presentations https://www.avient.com/news-events 4 About Avient Avient Corporation (NYSE: AVNT) provides specialized and sustainable material solutions that transform customer challenges into opportunities, bringing new products to life for a better world. Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 22.1 $ 0.24 $ 62.8 $ 0.68 Special items, after tax (Attachment 3) 19.6 0.21 3.2 0.03 Amortization expense, after-tax 16.2 0.18 10.5 0.12 Adjusted net income / EPS $ 57.9 $ 0.63 $ 76.5 $ 0.83 Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 42.9 $ 0.47 $ 127.2 $ 1.38 Special items, after tax (Attachment 3) 41.9 0.46 9.6 0.10 Amortization expense, after-tax 31.3 0.34 21.3 0.23 Adjusted net income / EPS $ 116.1 $ 1.27 $ 158.1 $ 1.71 8 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, 2023 2022 2023 2022 Sales $ 824.4 $ 891.0 $ 1,670.1 $ 1,783.2 Cost of sales 583.7 630.1 1,181.8 1,267.9 Gross margin 240.7 260.9 488.3 515.3 Selling and administrative expense 178.4 160.8 368.9 313.0 Operating income 62.3 100.1 119.4 202.3 Interest expense, net (29.4) (16.2) (58.2) (33.1) Other (expense) income, net (0.2) 1.6 0.5 1.0 Income from continuing operations before income taxes 32.7 85.5 61.7 170.2 Income tax expense (10.4) (22.7) (18.1) (42.7) Net income from continuing operations 22.3 62.8 43.6 127.5 Income (loss) from discontinued operations, net of income taxes — 21.9 (0.9) 41.7 Net income 22.3 84.7 42.7 169.2 Net income attributable to noncontrolling interests (0.2) — (0.7) (0.3) Net income attributable to Avient common shareholders $ 22.1 $ 84.7 $ 42.0 $ 168.9 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.24 $ 0.69 $ 0.47 $ 1.39 Discontinued operations — 0.24 (0.01) 0.46 Total $ 0.24 $ 0.93 $ 0.46 $ 1.85 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.24 $ 0.68 $ 0.47 $ 1.38 Discontinued operations — 0.24 (0.01) 0.45 Total $ 0.24 $ 0.92 $ 0.46 $ 1.83 Cash dividends declared per share of common stock $ 0.2475 $ 0.2375 $ 0.4950 $ 0.4750 Weighted-average shares used to compute earnings per common share: Basic 91.1 91.4 91.1 91.4 Diluted 91.9 92.1 91.9 92.2 9 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, 2023 2022 2023 2022 Cost of sales: Restructuring costs, including accelerated depreciation $ (1.2) $ (2.6) $ (7.8) $ (7.0) Environmental remediation costs (13.0) (3.0) (14.4) (5.0) Reimbursement of previously incurred environmental costs — 7.6 — 8.2 Impact on cost of sales (14.2) 2.0 (22.2) (3.8) Selling and administrative expense: Restructuring (0.5) (2.9) (11.9) (1.3) Legal and other (6.4) 1.2 (10.6) 1.5 Acquisition related costs (0.7) (2.1) (4.2) (5.0) Impact on selling and administrative expense (7.6) (3.8) (26.7) (4.8) Impact on operating income (21.8) (1.8) (48.9) (8.6) Other income (loss), net 0.1 0.9 (0.1) 1.0 Impact on income from continuing operations before income taxes (21.7) (0.9) (49.0) (7.6) Income tax expense (benefit) on above special items 5.5 0.2 12.4 2.0 Tax adjustments(2) (3.4) (2.5) (5.3) (4.0) Impact of special items on net income from continuing operations $ (19.6) $ (3.2) $ (41.9) $ (9.6) Diluted earnings per common share impact $ (0.21) $ (0.03) $ (0.46) $ (0.10) Weighted average shares used to compute adjusted earnings per share: Diluted 91.9 92.1 91.9 92.2 (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 the divestiture of operating businesses, 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, adjustments to uncertain tax position reserves and the establishment, reversal or changes to valuation allowances. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) June 30, 2023 December 31, 2022 ASSETS Current assets: Cash and cash equivalents $ 528.7 $ 641.1 Accounts receivable, net 506.4 440.6 Inventories, net 359.0 372.7 Other current assets 116.6 115.3 Total current assets 1,510.7 1,569.7 Property, net 1,007.4 1,049.2 Goodwill 1,705.7 1,671.9 Intangible assets, net 1,614.7 1,597.6 Other non-current assets 213.3 196.6 Total assets $ 6,051.8 $ 6,085.0 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term debt $ 2.2 $ 2.2 Accounts payable 428.7 454.4 Accrued expenses and other current liabilities 345.6 412.8 Total current liabilities 776.5 869.4 Non-current liabilities: Long-term debt 2,179.2 2,176.7 Pension and other post-retirement benefits 67.3 67.2 Deferred income taxes 304.8 342.5 Other non-current liabilities 370.3 276.4 Total non-current liabilities 2,921.6 2,862.8 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,334.7 2,334.5 Noncontrolling interest 19.0 18.3 Total equity 2,353.7 2,352.8 Total liabilities and equity $ 6,051.8 $ 6,085.0 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Six Months Ended June 30, 2023 2022 Operating Activities Net income $ 42.7 $ 169.2 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 96.2 71.1 Accelerated depreciation 1.9 3.2 Share-based compensation expense 6.5 6.3 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (66.6) (133.2) Decrease (increase) in inventories 14.0 (45.9) (Decrease) increase in accounts payable (26.2) 98.5 Accrued expenses and other assets and liabilities, net (93.2) (62.5) Net cash (used) provided by operating activities (24.7) 106.7 Investing activities Capital expenditures (45.9) (34.0) Settlement of foreign exchange derivatives — 75.1 Net proceeds from divestiture 7.3 — Net cash used by investing activities (38.6) 41.1 Financing activities Purchase of common shares for treasury — (36.4) Cash dividends paid (45.0) (43.5) Repayment of long-term debt (1.0) (4.4) Other financing (2.3) (4.1) Net cash used by financing activities (48.3) (88.4) Effect of exchange rate changes on cash (0.8) (15.5) Decrease in cash and cash equivalents (112.4) 43.9 Cash and cash equivalents at beginning of year 641.1 601.2 Cash and cash equivalents at end of period $ 528.7 $ 645.1 12 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.

Avient's chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources. To access Avient’s news library online, please visit www.avient.com/news-events. Three Months Ended March 31, 2024 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 49.4 $ 0.54 $ 20.8 $ 0.23 Special items, after-tax (Attachment 3) 5.5 0.06 22.3 0.24 Amortization expense, after-tax 14.9 0.16 15.1 0.16 Adjusted net income / EPS $ 69.8 $ 0.76 $ 58.2 $ 0.63 7 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended March 31, 2024 2023 Sales $ 829.0 $ 845.7 Cost of sales 550.8 598.1 Gross margin 278.2 247.6 Selling and administrative expense 184.2 190.5 Operating income 94.0 57.1 Interest expense, net (26.6) (28.8) Other (expense) income, net (0.9) 0.7 Income from continuing operations before income taxes 66.5 29.0 Income tax expense (16.8) (7.7) Net income from continuing operations 49.7 21.3 Loss from discontinued operations, net of income taxes — (0.9) Net income 49.7 20.4 Net income attributable to noncontrolling interests (0.3) (0.5) Net income attributable to Avient common shareholders $ 49.4 $ 19.9 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.54 $ 0.23 Discontinued operations — (0.01) Total $ 0.54 $ 0.22 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.54 $ 0.23 Discontinued operations — (0.01) Total $ 0.54 $ 0.22 Cash dividends declared per share of common stock $ 0.2575 $ 0.2475 Weighted-average shares used to compute earnings per common share: Basic 91.2 91.0 Diluted 92.0 91.8 8 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended March 31, 2024 2023 Cost of sales: Restructuring costs, including accelerated depreciation $ 3.6 $ (6.6) Environmental remediation costs (4.0) (1.4) Impact on cost of sales (0.4) (8.0) Selling and administrative expense: Restructuring and employee separation costs (0.7) (11.3) Legal and other (3.5) (4.4) Acquisition related costs (1.6) (3.4) Impact on selling and administrative expense (5.8) (19.1) Impact on operating income (6.2) (27.1) Other income (loss), net — (0.2) Impact on income from continuing operations before income taxes (6.2) (27.3) Income tax benefit on above special items 1.4 6.9 Tax adjustments(2) (0.7) (1.9) Impact of special items on net income from continuing operations $ (5.5) $ (22.3) Diluted earnings per common share impact $ (0.06) $ (0.24) Weighted average shares used to compute adjusted earnings per share: Diluted 92.0 91.8 (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 the divestiture of operating businesses, 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, adjustments to uncertain tax position reserves and the establishment, reversal or changes to valuation allowances. 9 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) March 31, 2024 December 31, 2023 ASSETS Current assets: Cash and cash equivalents $ 444.3 $ 545.8 Accounts receivable, net 475.3 399.9 Inventories, net 354.0 347.0 Other current assets 117.1 114.9 Total current assets 1,390.7 1,407.6 Property, net 1,021.7 1,028.9 Goodwill 1,700.1 1,719.3 Intangible assets, net 1,546.5 1,590.8 Other non-current assets 217.1 221.9 Total assets $ 5,876.1 $ 5,968.5 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 9.6 $ 9.5 Accounts payable 428.3 432.3 Accrued expenses and other current liabilities 294.2 331.8 Total current liabilities 732.1 773.6 Non-current liabilities: Long-term debt 2,069.4 2,070.5 Pension and other post-retirement benefits 66.3 67.2 Deferred income taxes 280.0 281.6 Other non-current liabilities 390.5 437.6 Total non-current liabilities 2,806.2 2,856.9 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,321.3 2,319.2 Noncontrolling interest 16.5 18.8 Total equity 2,337.8 2,338.0 Total liabilities and equity $ 5,876.1 $ 5,968.5 10 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Three Months Ended March 31, 2024 2023 Operating activities Net income $ 49.7 $ 20.4 Adjustments to reconcile net income to net cash used by operating activities: Depreciation and amortization 43.8 48.7 Accelerated depreciation 0.5 1.8 Share-based compensation expense 3.3 3.2 Changes in assets and liabilities: Increase in accounts receivable (81.9) (40.2) (Increase) decrease in inventories (12.3) 3.8 Increase (decrease) in accounts payable 1.7 (9.9) Accrued expenses and other assets and liabilities, net (47.6) (50.0) Net cash used by operating activities (42.8) (22.2) Investing activities Capital expenditures (24.4) (20.3) Net proceeds from divestiture — 7.3 Proceeds from plant closures 2.0 — Other investing activities (2.1) — Net cash used by investing activities (24.5) (13.0) Financing activities Cash dividends paid (23.5) (22.5) Repayment of long-term debt (2.7) (0.8) Other financing activities (1.9) (2.3) Net cash used by financing activities (28.1) (25.6) Effect of exchange rate changes on cash (6.1) 2.4 Decrease in cash and cash equivalents (101.5) (58.4) Cash and cash equivalents at beginning of year 545.8 641.1 Cash and cash equivalents at end of period $ 444.3 $ 582.7 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.