https://www.avient.com/sites/default/files/2022-09/Cesa Aversive Product Bulletin.pdf
KEY CHARACTERISTICS • Compliant with BPR EU No. 528/2012 PT19 requirements • Designed for incorporation into cable jackets exposed to rats and termites attack • Efficacy at low dosing 2–4% • “Low concern” and long lasting active substance • Compatible with most polymers TARGET MARKET AND APPLICATIONS Appropriate for all applications where cables can be exposed to rats and termites.
https://www.avient.com/sites/default/files/2025-03/ColorMatrix Optica PET Recycle Blue Toners Product Bulletin.pdf
SmartHeat™ RHC AAzure™ Optica™ Ultimate™ UV390R APPLICATION PET process aid Acetaldehyde scavenger Heat stable, enhanced recyclability toners and colors Light barrier for PET FORMULATION Liquid dispersion Stand alone Liquid dispersion Triple A™ with SmartHeat RHC Liquid dispersion Heat stable dyes and carrier system with SmartHeat RHC Liquid dispersion USER Converters and rPET producers Converters (water) Converters and rPET producers Converters COLOR Colorless Slight blue tint or can be colored as required with the addition of Optica toners A range of blue colors and toners, also custom color solutions Green and amber colors also available Colorless RECYCLING APPLICATIONS APR accredited N/A N/A APR accredited COLORMATRIX ENHANCED RECYCLABILITY PORTFOLIO KEY BENEFITS • Corrects yellowing and balances color variation in PET preforms, bottles and rPET • Improves heat stability through the recycling process • Improves the quality and performance of rPET • Achieves improved mechanical strength in the bottle • Improves productivity, reduced blowouts, downtime and scrap rates in bottle blowing and filling • Reduces energy consumption • Supports the circular economy TARGET MARKET & APPLICATIONS PET preforms and rPET resin REGULATORY • EU - ✓ • FDA - ✓ • Mercosur - approved for use in Brazil with applicable use limitations Detailed information regarding food contact clearances available on request. 1.844.4AVIENT www.avient.com Copyright © 2025, Avient Corporation.
https://www.avient.com/sites/default/files/2025-06/ColorMatrix Joule Tech Bulletin.pdf
TECHNICAL BULLETIN ColorMatrix™ Joule™ Reheat Additive Proprietary IR Absorber ColorMatrix™ Joule™ reheat additive is a proprietary IR absorber manufactured and marketed by ColorMatrix worldwide for use in PET resin formulations suitable for carbonated soft drinks and beverage applications.
https://www.avient.com/sites/default/files/2023-03/2023 Paddlesports Application Bulletin.pdf
From design engineering to manufacturing support, our team of experts is ready to help you bring fresh ideas to market quickly and profitably.
https://www.avient.com/sites/default/files/2024-12/Complet PKE Product Bulletin.pdf
KEY CHARACTERISTICS • Chemical resistance • Maintaining high impact performance at low temperatures • Low moisture uptake • Dimensional stability comparable to nylon • Higher impact resistance than short fiber alternatives • Eco-conscious alternative to nylons • More cost-effective solution than specialty nylons • Available in non-PFAS* formulations to achieve UL 94 V-0 flame rating at 1.5 mm MARKETS & APPLICATIONS These materials are for use in applications traditionally made of metal requiring moisture, chemical and cold impact performance requirements, including: • Industrial – pipes, tubing, fluid management • Electrical & Electronics – connectors, battery components, battery housings • Transportation – under-the-hood fuel/ chemical contact components, non-structural interior components • Oil & Gas – fuel pump components, fuel doors PRODUCT BULLETIN * Non-PFAS flame-retardant (FR) grades are manufactured without intentionally added PFAS-based raw materials.
https://www.avient.com/sites/default/files/2025-08/Maxxam Foamable Formulations Product Bulletin.pdf
BENEFITS OF THE CHEMICAL FOAMING PROCESS • Standard equipment compatibility: Maxxam formulations can be processed using standard extrusion equipment, eliminating the need for specialized machinery • Chemical foaming formulation: No investment in gas injection systems or procurement of gas is required • High foaming rates: Achieve up to a 60% foaming rate, optimizing material properties while maintaining performance • Adapted temperature profile: These foamable grades are formulated to work effectively within a tailored temperature profile, offering consistent quality MAXXAM PP COPOLYMERS ARE SPECIALLY FORMULATED TO DELIVER • High-temperature performance: Suitable for applications requiring resistance to elevated temperatures • High foaming rate for cellular formulations: Contributes to better electrical properties due to low density • Excellent mechanical properties: Provides durability and reliability in demanding environments KEY CHARACTERISTICS OF CELLULAR PP FORMULATIONS • Fully formulated PP: no need for other additives • Can be based on chemical foaming agents which are not hazardous substances for a sustainable production process • No need for gas injection • Excellent surface finish and uniform cell structure • Excellent electrical properties to reach stringent capacitance • Low shrinkage • Adapted for skin-foam-skin or foam-skin design • Higher temperature resistance compared to PE • Good crush resistance MARKETS & APPLICATIONS IN WIRE & CABLE • Communication cables such as telecom and data cables • Twisted wire pairs • Coaxial cables
https://www.avient.com/sites/default/files/resources/Investor%2520Day%2520-%2520May%25202012%2520-%2520Welcome%2520and%2520Introduction.pdf
Hanna consolidate • Cultures clash – commodity wins • Dependent on income derived from commodity joint ventures The First 6 Years • Globally organized along three strategic platforms • Non-core equity investment dispositions • Talent upgrades, discipline instilled throughout organization • New CEO hired to transform POL into specialty business �18 of 20 officers new • Implemented four pillar strategy • Nearly 50% of The Second 6 Years History of PolyOne – A Transformation • Focused on increasing volume, not profits • Heavily tied to cyclical markets 2000 2006 2012 The FormationThe Formation The TransformationThe Transformation The New PolyOneThe New PolyOne organization • Demonstrated ability to deliver • Nearly 50% of business operating income derived from Specialty Platform* • Specialty assets acquired *Pro forma for ColorMatrix acquisition Page 8 30% 50% 70% 90% $10 $12 $14 $16 $18 PolyOnePolyOne Stock Price S&P 500 (relative performance) Strategy and Execution Drive Results | | | | -50% -30% -10% 10% 30% $0 $2 $4 $6 $8 $10 2006 2007 2008 2009 2010 2011 2012 Page 9 Four Pillar Strategy The World’s Premier Provider of Specialized Polymer Materials, Services & Solutions Page 10 60% 80% 100% % o f O p e ra ti n g I n co m e * Old PolyOne Transformation 2012 Target “What We Said” Mix Shift Highlights Specialty Transformation Ahead of Schedule *Operating Income excludes Corporate Charges ** Pro Forma for the acquisition of ColorMatrix and divestiture of SunBelt 2% 34% 42% 50% >50% 0% 20% 40% 2005 2008 2011 2011** 2012 % o f O p e ra ti n g I n co m e * JV's PP&S Distribution Specialty Specialty OI $5M $46M $89M $117M “What We Said” Page 11 2007 2012 Target 2011 “Where we were” “What we said” “Where we are” 1) Operating Income % Specialty 3.2% 10% - 12% 8.9% PP&S 6.1% 8% - 10% 7.2% Pro forma ColorMatrix Proof of Performance Distribution 3.0% 4% - 5% 5.6% 2) Specialty Platform sss% of Operating Income 20% >50% 50% 3) Specialty Vitality Index 21% 35% - 40% 49% 4) ROIC* (pre-tax) 11% >15% 16% 5) Sales outside the US 37% >40% 40% *ROIC is defined as TTM adjusted OI divided by the sum of average debt and equity over a 5 quarter period Page 12 2011 Pro forma ColorMatrix 2015 Target “Where we are” “Where we expect to be” 1) Operating Income % Specialty 8.9% PP&S 7.2% 12 – 16% 9 – 12% Elevating our Expectations and Yours PP&S 7.2% Distribution 5.6% 2) Specialty Platform % of Operating Income 50% 3) ROIC* (after-tax) 10% 4) Adjusted Annual EPS Growth 3 yr CAGR = 71% 9 – 12% 6 – 7.5% 65 – 75% 15% Double Digit Expansion *ROIC is defined as TTM adjusted OI divided by the sum of average debt and equity over a 5 quarter period Page 13 • Four pillar strategy, coupled with our ability to execute is driving results • Strong leadership team driving growth & executing • Innovation and services provide differentiation and How do we get there?
https://www.avient.com/sites/default/files/2021-11/avient-design-ergonomic-design-guide.pdf
Below are some regulations and possible questions related to common end markets of ergonomic devices.
These design elements can generate greater market appeal and also justify a higher price point.
Understanding the processing needs for specific materials will help you to make design decisions that facilitate production and accelerate time to market.
https://www.avient.com/sites/default/files/2022-07/Avient Announces Second Quarter 2022 Results_1.pdf
Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: 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 effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks, including recessionary conditions; the current and potential future impact of the COVID-19 pandemic on our business, results of operations, financial position or cash flows; changes in polymer consumption growth rates and laws and regulations regarding plastics in jurisdictions where we conduct business; 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 raise or sustain prices for products or services; our ability to pay regular quarterly cash dividends and the amounts and timing of any future dividends; information systems failures and cyberattacks; amounts for cash and non-cash charges related to restructuring plans that may differ from original estimates, including because of timing changes associated with the underlying actions; any material adverse changes in the Dyneema Business; our ability to achieve the strategic and other objectives relating to the Dyneema Acquisition, and the possible sale of the Distribution business segment; and other factors affecting our business beyond our control, including without limitation, changes in the general economy, changes in interest rates, changes in the rate of inflation and any recessionary conditions.
Three Months Ended June 30, 2022 Three Months Ended June 30, 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income attributable to Avient shareholders $ 84.7 $ 0.92 $ 68.8 $ 0.74 Special items, after tax (Attachment 3) 5.1 0.06 11.7 0.13 Adjusted net income / EPS - excluding special items $ 89.8 $ 0.98 $ 80.5 $ 0.87 Six months ended June 30, 2022 Six months ended June 30, 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income attributable to Avient shareholders $ 168.9 $ 1.83 $ 148.1 $ 1.60 Special items, after tax (Attachment 3) 12.3 0.13 14.3 0.16 Adjusted net income / EPS - excluding special items $ 181.2 $ 1.96 $ 162.4 $ 1.76 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, 2022 2021 2022 2021 Sales $ 1,302.4 $ 1,235.2 $ 2,596.2 $ 2,397.5 Cost of sales 998.6 946.5 1,998.7 1,806.4 Gross margin 303.8 288.7 597.5 591.1 Selling and administrative expense 174.3 180.6 339.4 362.6 Operating income 129.5 108.1 258.1 228.5 Interest expense, net (16.2) (19.5) (33.1) (38.8) Other income, net 1.4 1.2 0.8 2.7 Income before income taxes 114.7 89.8 225.8 192.4 Income tax expense (30.0) (20.4) (56.6) (43.3) Net income 84.7 69.4 169.2 149.1 Net income attributable to noncontrolling interests — (0.6) (0.3) (1.0) Net income attributable to Avient shareholders $ 84.7 $ 68.8 $ 168.9 $ 148.1 Earnings per share attributable to Avient common shareholders - Basic $ 0.93 $ 0.75 $ 1.85 $ 1.62 Earnings per share attributable to Avient common shareholders - Diluted $ 0.92 $ 0.74 $ 1.83 $ 1.60 Cash dividends declared per share of common stock $ 0.2375 $ 0.2125 $ 0.4750 $ 0.4250 Weighted-average shares used to compute earnings per common share: Basic 91.4 91.3 91.4 91.3 Diluted 92.1 92.4 92.2 92.3 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, 2022 2021 2022 2021 Cost of sales: Restructuring costs, including accelerated depreciation and amortization $ (2.6) $ (1.5) $ (7.0) $ (3.3) Environmental remediation costs (3.0) (12.5) (5.0) (13.0) Reimbursement of previously incurred environmental costs 7.6 — 8.2 4.5 Acquisition related costs — 1.4 — 1.4 Impact on cost of sales 2.0 (12.6) (3.8) (10.4) Selling and administrative expense: Restructuring, legal and other (4.2) (0.4) (3.3) (1.7) Acquisition related costs (2.1) (1.2) (5.0) (4.5) Impact on selling and administrative expense (6.3) (1.6) (8.3) (6.2) Impact on operating income (4.3) (14.2) (12.1) (16.6) Other income, net — — 0.1 — Mark-to-market on cross-currency swaps 0.9 — 0.9 — Impact on income before income taxes (3.4) (14.2) (11.1) (16.6) Income tax benefit on above special items 0.8 3.4 2.8 4.3 Tax adjustments(2) (2.5) (0.9) (4.0) (2.0) Impact of special items on net income attributable to Avient Shareholders $ (5.1) $ (11.7) $ (12.3) $ (14.3) Diluted earnings per common share impact $ (0.06) $ (0.13) $ (0.13) $ (0.16) Weighted average shares used to compute adjusted earnings per share: Diluted 92.1 92.4 92.2 92.3 (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. (2) Tax adjustments include the net tax benefit/(expense) from one-time income tax items, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments. 9 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) June 30, 2022 December 31, 2021 ASSETS Current assets: Cash and cash equivalents $ 645.1 $ 601.2 Accounts receivable, net 752.6 642.3 Inventories, net 494.0 461.1 Other current assets 128.4 122.4 Total current assets 2,020.1 1,827.0 Property, net 638.9 676.1 Goodwill 1,256.8 1,286.4 Intangible assets, net 867.2 925.2 Operating lease assets, net 62.7 74.1 Other non-current assets 197.9 208.4 Total assets $ 5,043.6 $ 4,997.2 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 607.7 $ 8.6 Accounts payable 634.0 553.9 Current operating lease obligations 21.4 24.2 Accrued expenses and other current liabilities 307.5 353.9 Total current liabilities 1,570.6 940.6 Non-current liabilities: Long-term debt 1,249.1 1,850.3 Pension and other post-retirement benefits 95.0 100.0 Deferred income taxes 106.6 100.6 Non-current operating lease obligations 41.8 50.1 Other non-current liabilities 154.7 165.1 Total non-current liabilities 1,647.2 2,266.1 SHAREHOLDERS' EQUITY Avient shareholders’ equity 1,809.7 1,774.7 Noncontrolling interest 16.1 15.8 Total equity 1,825.8 1,790.5 Total liabilities and equity $ 5,043.6 $ 4,997.2 10 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Six Months Ended June 30, 2022 2021 Operating Activities Net income $ 169.2 $ 149.1 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 71.1 69.5 Accelerated depreciation and amortization 3.2 1.4 Share-based compensation expense 6.3 5.6 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (133.2) (196.1) Increase in inventories (45.9) (88.1) Increase in accounts payable 98.5 108.4 Decrease in pension and other post-retirement benefits (9.9) (9.2) (Decrease) increase in accrued expenses and other assets and liabilities, net (52.6) 27.5 Net cash provided by operating activities 106.7 68.1 Investing activities Capital expenditures (34.0) (42.1) Settlement of cross-currency swaps 75.1 — Net cash proceeds used by other assets — (2.0) Net cash provided (used) by investing activities 41.1 (44.1) Financing activities Purchase of common shares for treasury (36.4) (4.2) Cash dividends paid (43.5) (38.8) Repayment of long-term debt (4.4) (4.4) Payments of withholding tax on share awards (4.1) (4.2) Net cash used by financing activities (88.4) (51.6) Effect of exchange rate changes on cash (15.5) (5.7) Increase (decrease) in cash and cash equivalents 43.9 (33.3) Cash and cash equivalents at beginning of year 601.2 649.5 Cash and cash equivalents at end of period $ 645.1 $ 616.2 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.
https://www.avient.com/sites/default/files/2022-11/Avient Announces Third Quarter 2022 Results.pdf
Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: 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 effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks; the current and potential future impact of the COVID-19 pandemic on our business, results of operations, financial position or cash flows including, without limitation, any supply chain and logistics issues; changes in laws and regulations regarding plastics in jurisdictions where we conduct business; 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; our ability to achieve the strategic and other objectives relating to the Avient Protective Materials business; an inability to raise or sustain prices for products or services; our ability to pay regular quarterly cash dividends and the amounts and timing of any future dividends; information systems failures and cyberattacks; amounts for cash and non-cash charges related to restructuring plans that may differ from original estimates, including because of timing changes associated with the underlying actions; and other factors affecting our business beyond our control, including without limitation, changes in the general economy, changes in interest rates, changes in the rate of inflation and any recessionary conditions.
Three Months Ended September 30, 2022 Three Months Ended September 30, 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net (loss) income from continuing operations attributable to Avient shareholders $ (27.4) $ (0.30) $ 33.7 $ 0.37 Special items, after tax (Attachment 3) 68.3 0.75 11.7 0.13 Amortization expense, after-tax 13.4 0.14 $ 11.0 $ 0.11 Adjusted net income / EPS $ 54.3 $ 0.59 $ 56.4 $ 0.61 Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 99.8 $ 1.08 $ 143.3 $ 1.56 Special items, after tax (Attachment 3) 77.9 0.85 26.0 0.28 Amortization expense, after-tax 34.9 0.38 $ 33.6 0.36 Adjusted net income / EPS $ 212.6 $ 2.31 $ 202.9 $ 2.20 8 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Sales $ 823.3 $ 818.0 $ 2,606.5 $ 2,508.5 Cost of sales 627.9 602.4 1,895.8 1,781.2 Gross margin 195.4 215.6 710.7 727.3 Selling and administrative expense 154.8 162.8 467.8 497.7 Operating income 40.6 52.8 242.9 229.6 Interest expense, net (37.3) (19.0) (70.4) (57.8) Other (expense) income, net (32.3) 1.6 (31.3) 4.3 (Loss) income from continuing operations before income taxes (29.0) 35.4 141.2 176.1 Income tax benefit (expense) 1.2 (2.0) (41.5) (32.1) Net (loss) income from continuing operations (27.8) 33.4 99.7 144.0 Income from discontinued operations, net of income taxes 17.1 19.2 58.8 57.7 Net (loss) income (10.7) 52.6 158.5 201.7 Net loss (income) attributable to noncontrolling interests 0.4 0.3 0.1 (0.7) Net (loss) income attributable to Avient common shareholders $ (10.3) $ 52.9 $ 158.6 $ 201.0 (Loss) earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ (0.30) $ 0.37 $ 1.09 $ 1.57 Discontinued operations 0.19 0.21 0.65 0.63 Total $ (0.11) $ 0.58 $ 1.74 $ 2.20 (Loss) earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ (0.30) $ 0.37 $ 1.08 $ 1.56 Discontinued operations 0.19 0.20 0.64 0.62 Total $ (0.11) $ 0.57 $ 1.72 $ 2.18 Cash dividends declared per share of common stock $ 0.2375 $ 0.2125 $ 0.7125 $ 0.6375 Weighted-average shares used to compute earnings per common share: Basic 90.9 91.4 91.3 91.3 Diluted 90.9 92.2 92.0 92.1 9 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Cost of sales: Restructuring costs, including accelerated depreciation $ (2.8) $ (5.3) $ (9.8) $ (8.6) Environmental remediation costs (18.8) (9.4) (23.8) (22.4) Reimbursement of previously incurred environmental costs 0.1 — 8.3 4.5 Acquisition related costs (10.3) (2.6) (10.3) (1.2) Impact on cost of sales (31.8) (17.3) (35.6) (27.7) Selling and administrative expense: Restructuring, legal and other (0.2) — — (1.7) Acquisition related costs (8.2) (2.7) (13.2) (7.2) Impact on selling and administrative expense (8.4) (2.7) (13.2) (8.9) Impact on operating income (40.2) (20.0) (48.8) (36.6) Interest expense, net - costs related to committed financing (10.0) — (10.0) — Mark-to-market on derivative instruments (31.8) — (30.9) — Other — 0.1 0.1 0.1 Impact on other (expense)/income, net (31.8) 0.1 (30.8) 0.1 Impact on income from continuing operations before income taxes (82.0) (19.9) (89.6) (36.5) Income tax benefit on above special items 20.5 4.6 22.5 8.9 Tax adjustments(2) (6.8) 3.6 (10.8) 1.6 Impact of special items on net income from continuing operations $ (68.3) $ (11.7) $ (77.9) $ (26.0) Diluted earnings per common share impact $ (0.75) $ (0.13) $ (0.85) $ (0.28) Weighted average shares used to compute adjusted earnings per share: Diluted 91.6 92.2 92.0 92.1 (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. (2) Tax adjustments include the net tax benefit/ (expense) from one-time income tax items, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) September 30, 2022 December 31, 2021 ASSETS Current assets: Cash and cash equivalents $ 544.4 $ 601.2 Accounts receivable, net 504.6 439.9 Inventories, net 441.5 305.8 Current assets held for sale 367.8 360.2 Other current assets 130.0 119.9 Total current assets 1,988.3 1,827.0 Property, net 965.4 672.3 Goodwill 1,491.0 1,284.8 Intangible assets, net 1,525.7 925.2 Operating lease assets, net 56.0 58.2 Non-current assets held for sale — 22.0 Other non-current assets 280.7 207.7 Total assets $ 6,307.1 $ 4,997.2 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 613.9 $ 8.6 Accounts payable 448.7 429.5 Current operating lease obligations 18.1 21.1 Current liabilities held for sale 170.3 141.3 Accrued expenses and other current liabilities 304.6 340.2 Total current liabilities 1,555.6 940.7 Non-current liabilities: Long-term debt 2,502.9 1,850.3 Pension and other post-retirement benefits 91.6 99.9 Deferred income taxes 210.4 100.6 Non-current operating lease obligations 35.7 37.3 Non-current liabilities held for sale — 13.1 Other non-current liabilities 174.8 164.8 Total non-current liabilities 3,015.4 2,266.0 SHAREHOLDERS' EQUITY Avient shareholders’ equity 1,720.4 1,774.7 Noncontrolling interest 15.7 15.8 Total equity 1,736.1 1,790.5 Total liabilities and equity $ 6,307.1 $ 4,997.2 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Nine Months Ended September 30, 2022 2021 Operating Activities Net income $ 158.5 $ 201.7 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 110.3 105.8 Accelerated depreciation 4.0 1.9 Share-based compensation expense 9.5 8.4 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (66.5) (199.7) Increase in inventories (12.5) (156.2) Increase in accounts payable 43.5 95.3 Decrease in pension and other post-retirement benefits (15.8) (14.2) (Decrease) increase in accrued expenses and other assets and liabilities, net (7.1) 67.0 Net cash provided by operating activities 223.9 110.0 Investing activities Capital expenditures (55.1) (62.7) Business acquisitions, net of cash acquired (1,426.1) (47.6) Settlement of foreign exchange derivatives 93.3 — Net cash proceeds used by other assets — (2.0) Net cash used by investing activities (1,387.9) (112.3) Financing activities Debt proceeds 1,300.0 — Purchase of common shares for treasury (36.4) (4.2) Cash dividends paid (65.2) (58.2) Repayment of long-term debt (6.8) (16.5) Payments of withholding tax on share awards (4.2) (9.1) Debt financing costs (49.3) — Other financing activities — (3.5) Net cash provided (used) by financing activities 1,138.1 (91.5) Effect of exchange rate changes on cash (30.9) (10.5) Decrease in cash and cash equivalents (56.8) (104.3) Cash and cash equivalents at beginning of year 601.2 649.5 Cash and cash equivalents at end of period $ 544.4 $ 545.2 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.