Reconciliation to Adjusted EPS Excluding Special Items and Impacts of February 2020 Equity Offering and May 2020 Debt Offering Three Months Ended June 30, 2020 Net income from continuing operations attributable to Avient common shareholders $ 23.0 Special items, after tax(1) 2.6 After tax interest expense, net arising from equity offering and debt offering proceeds 4.1 Adjusted net income excluding special items and impact of interest expense, net arising from equity offering and debt offering proceeds $ 29.7 Diluted weighted-average shares used to compute earnings per common share 91.8 Weighted-average impact of 15.3 million shares issued in February 2020 equity offering (15.3) Diluted weighted-average shares excluding impact of shares issued in February 2020 equity offering 76.5 Adjusted EPS excluding special items and impact of equity offering and debt offering $ 0.39 (1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures, including adjustments related to contingent consideration; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; 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.

Adjusted EPS attributable to PolyOne common shareholders is calculated as follows: 2009* 2010* 2011* 2012* 2013* 2014* 2015* 2016 2017 2018 Net income from continuing operations attributable to PolyOne common shareholders $ 106.7 $ 152.5 $ 153.4 $ 53.3 $ 94.0 $ 78.0 $ 144.6 $ 166.4 $ 173.5 $ 161.1 Joint venture equity earnings, after tax (19.0) (14.7) (3.7) — — — — — — — Special items, before tax(1) (48.7) 24.2 (48.1) 55.1 46.3 164.2 87.6 23.8 32.9 59.5 Special items, tax adjustments(1) (27.2) (96.7) (24.7) (18.9) (13.7) (73.7) (58.7) (15.9) (24.8) (25.3) Adjusted net income from continuing operations attributable to PolyOne common shareholders $ 11.8 $ 65.3 $ 76.9 $ 89.5 $ 126.6 $ 168.5 $ 173.5 $ 174.3 $ 181.6 $ 195.3 Diluted shares 93.4 96.0 94.3 89.8 96.5 93.5 88.7 84.6 82.1 80.4 Adjusted EPS attributable to PolyOne common shareholders $ 0.13 $ 0.68 $ 0.82 $ 1.00 $ 1.31 $ 1.80 $ 1.96 $ 2.06 $ 2.21 $ 2.43 * Historical results are shown as presented in prior filings and have not been updated to reflect subsequent changes in accounting principle, discontinued operations or the related resegmentation. (1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures, including adjustments related to contingent consideration; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non- recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results.

Slide 7 - Summary of Special Items Recast for DSS Divestiture Reflects special items from continuing operations which 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; 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.

With any overmolding application, the challenge is in achieving maximum adhesion between the TPE and the substrate. With any overmolding application, the challenge is in achieving maximum adhesion between the TPE and the substrate. TPE melt temperature adjustments should only be used to fine-tune the process. • To minimize shrinkage issues, adjust second stage pressure as necessary to insure the TPE melt is fully packed into the mold cavity. • Utilize “cushion” properly during the mold filling process.

We established a comprehensive EH&S MS to systemically identify and address any risks. For this reason, we have built an actively caring and attentive culture, where input on safety and health topics is encouraged and expected. We established a comprehensive EH&S MS to systemically identify and address any risks.

The Audit Committee may request that any director, officer or employee of the Company, or the Company’s outside counsel or independent auditor, attend a meeting of the Committee or to meet with any members of, or consultants to, the Committee. Compensation to any outside legal, accounting or other advisors employed by the Audit Committee; 3. Discuss with the independent auditor the matters relating to the conduct of the audit, including any problems or difficulties encountered in the course of the audit work and management’s response, any restrictions on the scope of activities or access to requested information, and any significant disagreements with management. 8.

Enhance supply chain flexibility – Unlike silicone, which is limited by a complex silica mining supply chain and manufactured in silicone-only factories, Avient TPEs can be processed by any injection molding manufacturer. This literature shall NOT operate as permission, recommendation, or inducement to practice any patented invention without permission of the patent owner. www.avient.com Copyright © 2020, Avient Corporation. This literature shall NOT operate as permission, recommendation, or inducement to practice any patented invention without permission of the patent owner.

They are based on management's expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. They use words such as "will," "anticipate," "estimate," "expect," "project," "intend," "plan," "believe," and other words and terms of similar meaning in connection with any discussion of future operating or financial condition, performance and/or sales. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the

Shareholder Recommendations. • Review the qualifications and independence of, evaluate, and make recommendations regarding any director nominations submitted by shareholders. Other Delegated Duties or Responsibilities. • Perform any other duties or responsibilities delegated to the Committee by the Board from time to time. Authority to Retain Experts • The Committee will have appropriate resources and authority to discharge its responsibilities, including appropriate funding in such amount as the Committee deems necessary, to compensate any consultants and any independent advisors retained by the Committee. • The Committee will have the sole authority to retain and terminate any search firm to assist in the identification of director candidates and the sole authority to approve the fees and other retention terms of such search firms. • The Committee may also retain independent counsel and other independent advisors to assist it in carrying out its responsibilities.

Perform any other duties or responsibilities delegated to the Committee by the Board from time to time. Authority to Retain Experts The Committee will have appropriate resources and authority to discharge its responsibilities, including appropriate funding in such amount as the Committee deems necessary, to compensate any consultants and any independent advisors retained by the Committee. The Committee will annually review its charter and recommend any changes to the Board of Directors.