SUPPLIERS AVIENT CUSTOMERS M in im izing Environmental, Health, Safety, Security & So cial Im p acts PRODUCT STEWARDSHIP INNOVATE MANUFACTURE SELL USE REUSE In many instances, we have gone beyond basic legal requirements, such as our achieving Responsible Care® certification and implementation of the Product Safety Code.

PolyOne Introduces Excelite™ IM Chemical Foaming Additives for Injection Molding

M in im izing Environmental, Health, Safety, Security & S o cial Im p acts PRODUCT STEWARDSHIP INNOVATE MANUFACTURE SELL USE REUSE In many instances, we have gone beyond basic legal requirements, such as our achieving Responsible Care® certification and implementation of the Product Safety Code.

POLYONE CORPORATION 35 Consolidated Statements of Cash Flows Year Ended December 31, (In millions) 2018 2017 2016 Operating activities Net income (loss) $ 159.5 $ (57.6) $ 165.0 Adjustments to reconcile net income (loss) to net cash provided by operating activities: Loss on sale of business, net of tax — 227.7 — Depreciation and amortization 88.5 97.4 100.5 Accelerated depreciation and fixed asset charges associated with restructuring activities 3.0 0.9 5.4 Gain from sale of closed facilities — (3.6) — Deferred income tax (benefit) expense (4.8) (1.4) 10.5 Debt extinguishment costs 1.1 0.3 0.4 Share-based compensation expense 10.9 10.2 8.4 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (11.3) (44.7) (17.6) (Increase) decrease in inventories (10.6) (41.1) 0.8 Increase in accounts payable 7.9 52.2 12.4 Increase (decrease) in pension and other post-retirement benefits 4.8 (9.6) (43.2) Increase (decrease) in accrued expenses and other assets and liabilities - net 4.7 (28.3) (15.0) Net cash provided by operating activities 253.7 202.4 227.6 Investing activities Capital expenditures (76.0) (79.6) (84.2) Business acquisitions, net of cash acquired (98.6) (163.8) (164.2) Proceeds from the sale of business and other assets 4.3 124.0 13.0 Net cash used by investing activities (170.3) (119.4) (235.4) Financing activities Borrowings under credit facilities 1,152.9 1,472.9 1,031.9 Repayments under credit facilities (1,090.3) (1,417.0) (1,032.7) Purchase of common shares for treasury (123.0) (70.7) (86.2) Cash dividends paid (56.1) (44.1) (40.2) Repayment of other debt (16.4) — — Repayment of long-term debt (6.5) (6.5) (6.0) Payments on withholding tax on share awards (4.1) (4.7) (5.1) Debt financing costs (4.6) (2.6) (2.0) Net proceeds from long-term debt — — 100.0 Net cash used by financing activities (148.1) (72.7) (40.3) Effect of exchange rate changes on cash (8.0) 6.6 (5.0) (Decrease) increase in cash and cash equivalents (72.7) 16.9 (53.1) Cash and cash equivalents at beginning of year 243.6 226.7 279.8 Cash and cash equivalents at end of year $ 170.9 $ 243.6 $ 226.7 The accompanying notes to the consolidated financial statements are an integral part of these statements. POLYONE CORPORATION36 Consolidated Statements of Shareholders' Equity Common Shares Shareholders’ Equity (In millions) Common Shares Common Shares Held in Treasury Common Shares Additional Paid-in Capital Retained Earnings Common Shares Held in Treasury Accumulated Other Comprehensive Loss Total PolyOne shareholders' equity Non- controlling Interests Total equity Balance at January 1, 2016 122.2 (36.9) $ 1.2 $ 1,155.6 $ 367.1 $ (748.4) $ (71.3) $ 704.2 $ 1.0 $ 705.2 Net income 165.2 165.2 (0.2) 165.0 Other comprehensive loss (22.9) (22.9) (22.9) Cash dividends declared (41.1) (41.1) (41.1) Repurchase of common shares (3.0) (86.2) (86.2) (86.2) Share-based compensation and exercise of awards 0.3 1.5 4.0 5.5 5.5 Balance at December 31, 2016 122.2 (39.6) $ 1.2 $ 1,157.1 $ 491.2 $ (830.6) $ (94.2) $ 724.7 $ 0.8 $ 725.5 Net (loss) income (57.7) (57.7) 0.1 (57.6) Other comprehensive gain 41.2 41.2 41.2 Cash dividends declared (46.9) (46.9) (46.9) Repurchase of common shares (2.0) (70.7) (70.7) (70.7) Share-based compensation and exercise of awards 0.3 4.4 3.0 7.4 7.4 Other 0.5 $ 0.5 $ 0.5 Balance at December 31, 2017 122.2 (41.3) $ 1.2 $ 1,161.5 $ 387.1 $ (898.3) $ (53.0) $ 598.5 $ 0.9 $ 599.4 Net income 159.8 159.8 (0.3) 159.5 Other comprehensive loss (29.3) (29.3) (29.3) Cash dividends declared (57.5) (57.5) (57.5) Repurchase of common shares (3.4) (123.0) (123.0) (123.0) Share-based compensation and exercise of awards 0.2 5.4 2.6 8.0 8.0 Other (16.5) (16.5) (16.5) Balance at December 31, 2018 122.2 (44.5) $ 1.2 $ 1,166.9 $ 472.9 $ (1,018.7) $ (82.3) $ 540.0 $ 0.6 $ 540.6 The accompanying notes to the consolidated financial statements are an integral part of these statements.

Measurement period adjustments recorded to the Consolidated Statements of Income were not material for the year ended December 31, 2023. 43 AVIENT CORPORATION (In millions) Preliminary Allocation as of 9/1/2022 Measurement Period Adjustments Final Allocation Cash and cash equivalents $ 50.7 — $ 50.7 Accounts receivable 52.2 1.8 54.0 Inventories 136.2 (8.1) 128.1 Other current assets 2.0 1.7 3.7 Property 361.9 (15.5) 346.4 Intangible assets: Indefinite-lived trade names 254.9 — 254.9 Customer relationships 198.7 20.0 218.7 Patents, technology, and other 275.1 — 275.1 Goodwill 277.1 129.7 406.8 Other non-current assets 12.3 (0.1) 12.2 Accounts payable 32.2 — 32.2 Accrued expenses and other current liabilities 12.9 0.3 13.2 Deferred tax liabilities 86.1 129.9 216.0 Noncontrolling interests — 2.3 2.3 Other non-current liabilities 13.1 (3.0) 10.1 Total purchase price consideration $ 1,476.8 $ — $ 1,476.8 Finite-lived intangible assets acquired have a useful life range of 17 to 20 years. The weighted average discount rate used to measure our operating lease liabilities as of December 31, 2023 and 2022 were 5.0% and 4.8%, respectively. 48 AVIENT CORPORATION Future minimum lease payments under non-cancelable operating leases with initial lease terms longer than one year as of December 31, 2023 are as follows: Maturity Analysis of Lease Liabilities: (In millions) 2023 2024 $ 20.3 2025 13.8 2026 10.1 2027 8.2 2028 4.8 Thereafter 12.3 Total $ 69.5 Less amount of lease payment representing interest (9.7) Total present value of lease payments $ 59.8 Note 8 — INVENTORIES, NET Components of Inventories, net as of December 31, 2023 and 2022 are as follows: (In millions) 2023 2022 Finished products $ 166.0 $ 157.7 Work in process 19.8 22.7 Raw materials and supplies 161.2 192.3 Inventories, net $ 347.0 $ 372.7 Note 9 — PROPERTY, NET Components of Property, net as of December 31, 2023 and 2022 are as follows: (In millions) 2023 2022 Land and land improvements $ 98.5 $ 103.5 Buildings 439.8 432.2 Machinery and equipment 1,381.1 1,325.3 Property, gross 1,919.4 1,861.0 Less accumulated depreciation (890.5) (811.8) Property, net $ 1,028.9 $ 1,049.2 Depreciation expense, including accelerated depreciation associated with restructuring actions, from continuing operations was $109.0 million in 2023, $98.9 million in 2022 and $85.5 million in 2021. 49 AVIENT CORPORATION Note 10 — OTHER BALANCE SHEET LIABILITIES Other current and non-current liabilities as of December 31, 2023 and 2022 consist of the following: Accrued expenses and other current liabilities Other non-current liabilities (In millions) 2023 2022 2023 2022 Employment costs $ 119.8 $ 123.4 $ 12.6 $ 8.9 Deferred compensation — — 31.7 25.3 Restructuring costs 35.0 36.7 — — Environmental liabilities 32.1 27.4 125.1 90.9 Accrued taxes 45.5 121.5 — — Accrued interest 33.6 35.5 — — Dividends payable 23.5 22.5 — — Unrecognized tax benefits 3.0 0.6 16.4 26.3 Derivatives — — 199.1 68.6 Accrued capitalized software 10.0 — — — Other 12.7 28.2 9.5 15.5 Total $ 315.2 $ 395.8 $ 394.4 $ 235.5 Note 11 — EMPLOYEE BENEFIT PLANS All U.S. qualified defined benefit pension plans are frozen, no longer accrue benefits and are closed to new participants.

Cleveland, Ohio February 22, 2023 33 AVIENT CORPORATION Consolidated Statements of Income Year Ended December 31, (In millions, except per share data) 2022 2021 2020 Sales $ 3,396.9 $ 3,315.5 $ 2,214.9 Cost of sales 2,514.2 2,371.7 1,554.9 Gross margin 882.7 943.8 660.0 Selling and administrative expense 639.4 664.1 548.4 Operating income 243.3 279.7 111.6 Interest expense, net (119.8) (75.2) (74.5) Other (expense) income, net (59.7) (1.0) 24.0 Income from continuing operations before income taxes 63.8 203.5 61.1 Income tax benefit (expense) 19.3 (51.9) 11.7 Net income from continuing operations 83.1 151.6 72.8 Income from discontinued operations, net of income taxes 620.3 79.0 60.6 Net income 703.4 230.6 133.4 Net (income) loss attributable to noncontrolling interests (0.3) 0.2 (1.8) Net income attributable to Avient common shareholders $ 703.1 $ 230.8 $ 131.6 Earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.91 $ 1.66 $ 0.79 Discontinued operations 6.80 0.87 0.67 Total $ 7.71 $ 2.53 $ 1.46 Earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.90 $ 1.65 $ 0.78 Discontinued operations 6.73 0.86 0.67 Total $ 7.63 $ 2.51 $ 1.45 Weighted-average shares used to compute earnings per common share: Basic 91.2 91.4 90.1 Plus dilutive impact of share-based compensation 1.0 0.7 0.5 Diluted 92.2 92.1 90.6 Anti-dilutive shares not included in diluted common shares outstanding 0.3 — 0.8 Cash dividends declared per share of common stock $ 0.960 $ 0.875 $ 0.820 The accompanying notes to the consolidated financial statements are an integral part of these statements. 34 AVIENT CORPORATION Consolidated Statements of Comprehensive Income Year Ended December 31, (In millions) 2022 2021 2020 Net income $ 703.4 $ 230.6 $ 133.4 Other comprehensive (loss) income, net of tax: Translation adjustments and related hedging instruments (38.7) (75.2) 110.6 Cash flow hedges 2.3 3.2 (1.6) Pension and postretirement benefits 6.2 — — Total other comprehensive (loss) income (30.2) (72.0) 109.0 Total comprehensive income 673.2 158.6 242.4 Comprehensive (income) loss attributable to noncontrolling interests (0.3) 0.2 (1.8) Comprehensive income attributable to Avient common shareholders $ 672.9 $ 158.8 $ 240.6 The accompanying notes to the consolidated financial statements are an integral part of these statements. 35 AVIENT CORPORATION Consolidated Balance Sheets Year Ended December 31, (In millions, except par value per share) 2022 2021 ASSETS Current assets: Cash and cash equivalents $ 641.1 $ 601.2 Accounts receivable, net 440.6 439.9 Inventories, net 372.7 305.8 Current assets held for sale — 360.2 Other current assets 115.3 119.9 Total current assets 1,569.7 1,827.0 Property, net 1,049.2 672.3 Goodwill 1,671.9 1,284.8 Intangible assets, net 1,597.6 925.2 Operating lease assets, net 60.4 58.2 Non-current assets held for sale — 22.0 Other non-current assets 136.2 207.7 Total assets $ 6,085.0 $ 4,997.2 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 2.2 $ 8.6 Accounts payable 454.4 429.5 Current operating lease obligations 17.0 21.1 Current liabilities held for sale — 141.3 Accrued expenses and other current liabilities 395.8 340.1 Total current liabilities 869.4 940.6 Non-current liabilities: Long-term debt 2,176.7 1,850.3 Pension and other post-retirement benefits 67.2 99.9 Deferred income taxes 342.5 100.6 Non-current operating lease obligations 40.9 37.3 Non-current liabilities held for sale — 13.1 Other non-current liabilities 235.5 164.9 Total non-current liabilities 2,862.8 2,266.1 SHAREHOLDERS' EQUITY Common Shares, $0.01 par, 400.0 shares authorized, 122.2 shares issued 1.2 1.2 Additional paid-in capital 1,520.5 1,511.8 Retained earnings 1,823.6 1,208.0 Common shares held in treasury, at cost, 31.3 shares in 2022 and 30.6 shares in 2021 (935.0) (900.7) Accumulated other comprehensive loss (75.8) (45.6) Avient shareholders’ equity 2,334.5 1,774.7 Noncontrolling interest 18.3 15.8 Total equity 2,352.8 1,790.5 Total liabilities and equity $ 6,085.0 $ 4,997.2 The accompanying notes to the consolidated financial statements are an integral part of these statements. 36 AVIENT CORPORATION Consolidated Statements of Cash Flows Year Ended December 31, (In millions) 2022 2021 2020 Operating activities Net income $ 703.4 $ 230.6 $ 133.4 Adjustments to reconcile net income to net cash provided by operating activities: Gain on sale of business, net of tax expense (550.1) — — Depreciation and amortization 157.6 144.2 111.8 Accelerated depreciation 5.5 1.7 3.2 Amortization of inventory step-up 34.4 1.5 10.5 Deferred income tax expense (benefit) 0.5 (27.3) (1.7) Share-based compensation expense 13.2 11.2 11.3 Changes in assets and liabilities, net of the effect of acquisitions: Decrease (increase) in accounts receivable 32.6 (143.1) (4.6) Decrease (increase) in inventories 14.0 (141.0) 29.7 Increase in accounts payable 10.7 95.3 78.4 Increase (decrease) in pension and other post-retirement benefits 7.1 (10.9) 30.7 Taxes paid on gain on divestiture (2.8) — (142.0) Payment of post-acquisition date earnout liability — — (38.1) (Decrease) increase in accrued expenses and other assets and liabilities - net (27.7) 71.6 (1.0) Net cash provided by operating activities 398.4 233.8 221.6 Investing activities Capital expenditures (105.5) (100.6) (63.7) Business acquisitions, net of cash acquired (1,426.1) (47.6) (1,380.2) Settlement of foreign exchange derivatives 93.3 — — Net proceeds from divestiture 928.2 — 7.1 Other investing activities 6.1 (2.0) 5.2 Net cash used by investing activities (504.0) (150.2) (1,431.6) Financing activities Debt offering proceeds 1,300.0 — 650.0 Purchase of common shares for treasury (36.4) (4.2) (22.4) Cash dividends paid (86.8) (77.7) (71.3) Repayment of long-term debt (956.8) (18.5) (7.8) Payments on withholding tax on share awards (4.3) (10.7) (2.3) Debt financing costs (49.3) — (9.5) Equity offering proceeds, net of underwriting discount and issuance costs — — 496.1 Payment of acquisition date earnout liability — — (50.8) Other financing activities — (3.5) — Net cash provided (used) by financing activities 166.4 (114.6) 982.0 Effect of exchange rate changes on cash (20.9) (17.3) 12.8 Increase (decrease) in cash and cash equivalents 39.9 (48.3) (215.2) Cash and cash equivalents at beginning of year 601.2 649.5 864.7 Cash and cash equivalents at end of year $ 641.1 $ 601.2 $ 649.5 The accompanying notes to the consolidated financial statements are an integral part of these statements. 37 AVIENT CORPORATION Consolidated Statements of Shareholders' Equity Common Shares Shareholders’ Equity (In millions) Common Shares Common Shares Held in Treasury Common Shares Additional Paid-in Capital Retained Earnings Common Shares Held in Treasury Accumulated Other Comprehensive Income (Loss) Total Avient shareholders' equity Non- controlling Interests Total equity Balance at January 1, 2020 122.2 (45.3) $ 1.2 $ 1,175.2 $ 1,001.2 $ (1,043.1) $ (82.6) $ 1,051.9 $ 0.8 $1,052.7 Net income — — — — 131.6 — — 131.6 1.8 133.4 Other comprehensive income — — — — — — 109.0 109.0 — 109.0 Noncontrolling interest activity — — — — — — — — (0.8) (0.8) Cash dividends declared — — — — (75.1) — — (75.1) — (75.1) Repurchase of common shares — (1.0) — — — (22.4) — (22.4) — (22.4) Common shares equity offering — 15.3 — 334.8 — 161.3 — 496.1 — 496.1 Other — 0.1 — 3.3 — 3.0 — 6.3 — 6.3 Acquisitions/other — — — — (0.3) — — (0.3) 12.8 12.5 Balance at December 31, 2020 122.2 (30.9) $ 1.2 $ 1,513.3 $ 1,057.4 $ (901.2) $ 26.4 $ 1,697.1 $ 14.6 $1,711.7 Net income — — — — 230.8 — — 230.8 (0.2) 230.6 Other comprehensive income — — — — — — (72.0) (72.0) — (72.0) Noncontrolling interest activity — — — — — — — — 1.4 1.4 Cash dividends declared — — — — (80.2) — — (80.2) — (80.2) Repurchase of common shares — (0.1) — — — (4.2) — (4.2) — (4.2) Share-based compensation and exercise of awards — 0.4 — 0.9 — 4.7 — 5.6 — 5.6 Acquisitions/other — — — (2.4) — — — (2.4) — (2.4) Balance at December 31, 2021 122.2 (30.6) $ 1.2 $ 1,511.8 $ 1,208.0 $ (900.7) $ (45.6) $ 1,774.7 $ 15.8 $1,790.5 Net income — — — — 703.1 — — 703.1 0.3 703.4 Other comprehensive loss — — — — — — (30.2) (30.2) — (30.2) Noncontrolling interest activity — — — — — — — — — — Cash dividends declared — — — — (87.5) — — (87.5) — (87.5) Repurchase of common shares — (0.8) — — — (36.4) — (36.4) — (36.4) Share-based compensation and exercise of awards — 0.1 — 8.7 — 2.1 — 10.8 — 10.8 Acquisitions/other — — — — — — — 2.2 2.2 Balance at December 31, 2022 122.2 (31.3) $ 1.2 $ 1,520.5 $ 1,823.6 $ (935.0) $ (75.8) $ 2,334.5 $ 18.3 $2,352.8 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) The accompanying notes to the consolidated financial statements are an integral part of these statements. 38 AVIENT CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note 1 — DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business We are a premier formulator of specialized and sustainable material solutions that transform customer challenges into opportunities, bringing new products to life for a better world. Pension Benefits Health Care Benefits (in millions) 2022 2021 2020 2022 2021 2020 Components of net periodic benefit costs (gains): Service Cost $ 4.1 $ 4.7 $ 3.0 $ — $ 0.1 $ 0.1 Interest Cost 14.1 14.2 15.3 0.4 0.5 0.4 Expected return on plan assets (22.4) (26.9) (25.3) — — — Mark-to-market actuarial net losses (gains) 31.4 11.9 (10.8) (2.9) (1.6) — Curtailment — (0.6) (6.4) — (0.3) — Net periodic cost (benefit) $ 27.2 $ 3.3 $ (24.2) $ (2.4) $ (1.3) $ 0.5( ) ( ) ( ) In 2022, we recognized a $28.4 million mark-to-market loss that was primarily the result of actual asset returns that were lower than our assumed returns.

POTENTIAL IMPACT ON BUSINESS POTENTIAL FINANCIAL IMPACTS POTENTIAL OPPORTUNITIES CLIMATE-RELATED IMPACTS Time Horizon Inability to remain competitive Regulatory operations curtailment Reduced production capacity Increased operating costs Reputational damage Reduced demand for products Fines/other regulatory impacts Revenue Expenditures Assets Capital costs More efficient production processes Emergence of new technologies Increased market share TR AN SI TI ON POLICY AND LEGAL Risk of regulatory change (carbon pricing) S/M/L ✓ ✓ ✓ ✓ ✓ ✓ ENERGY TECHNOLOGY Risk of energy disruption M ✓ ✓ ✓ ✓ ✓ Opportunity to reduce resource consumption S/M/L ✓ ✓ ✓ ✓ Opportunity for new technology to enable use of sustainable feedstocks M ✓ ✓ ✓ ✓ ✓ MARKET Risk of decreased availability of raw materials M ✓ ✓ ✓ ✓ ✓ Risk of product alternatives M ✓ ✓ ✓ ✓ Opportunity for products with low environmental impact S/M/L ✓ ✓ ✓ ✓ ✓ REPUTATION Risk of perceived inadequacy of climate action M/L ✓ ✓ ✓ PH YS IC AL ACUTE Risk of extreme temperatures S/M/L ✓ ✓ ✓ ✓ ✓ Risk of hurricanes/wind S/M/L ✓ ✓ ✓ ✓ ✓ Risk of flooding S/M/L ✓ ✓ ✓ ✓ ✓ CHRONIC Risk of drought S/M/L ✓ ✓ S Short: 0–5 years M Medium: 5–15 years L Long: 15–30 years HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2022 102 https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report Year Ended December 31, Reconciliation to EBITDA and Adjusted EBITDA 2006 2018 2022 Sales $ 2,622.4 $ 3,533.4 $ 3,396.9 APM pro forma adjustments - 8 months 2022* 256.1 Pro forma sales $ 3,653.0 Net income from continuing operations – GAAP $ 133.5 $ 160.8 $ 83.1 Income tax expense (benefit) 29.7 36.4 (19.3) Interest expense 63.1 62.8 119.8 Depreciation and amortization 57.1 91.5 162.5 EBITDA $ 283.4 $ 351.5 $ 346.1 Special items, before income tax (34.0) 59.5 194.0 Interest expense included in special items — — (26.0) Depreciation and amortization included in special items — (3.0) (5.5) JV - equity income (107.0) — — APM pro forma adjustments - 8 months 2022* — — 83.1 Adjusted EBITDA $ 142.4 $ 408.0 $ 591.7 EBITDA as a % of sales 5.4 % 11.5 % 16.2 % Reconciliation of Pro Forma Adjusted EPS 2006 2018 2022 Net income from continuing operations attributable to Avient common shareholders $ 130.9 $ 161.1 $ 82.8 Joint venture equity earnings, after tax (68.5) — — Special items, after tax (21.2) 44.6 144.6 Special items, tax adjustments (30.0) (10.4) (28.4) Amortization expense, after tax 1.4 19.5 49.0 Adjusted net income from continuing operations attributable to Avient common shareholders $ 12.6 $ 214.8 $ 248.0 Pro forma adjustments* 13.6 APM pro forma amortization expense, after tax* 19.1 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 280.7 Diluted shares 92.8 80.4 92.2 Adjusted EPS attributable to Avient common shareholders $ 0.14 $ 2.67 $ 3.04 * Pro forma adjustment to reflect APM results for the period before Avient ownership including the impacts of debt financing and paydown of debt with net proceeds from the Distribution sale.

This request forff shares represents about 3.0% of our outstanding Common Shares - this percentage refleff cts the dilution of our shareholders that would occur if the 2017 Plan is approved.