executive vice president and chief financial officer, Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Reconciliation of Non-GAAP Financial Measures (Unaudited)

Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Reconciliation of Non-GAAP Financial Measures (Unaudited) Below is a reconciliation of this non-GAAP financial measure to the most directly comparable financial measure calculated and presented in accordance with GAAP.

What’s the Difference? Together, we can redefine what’s possible. What’s Next?

Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted. To provide comparable financial results, the Company references “pro forma” financial metrics, which include the business results of CMB for periods prior to the Acquisition Date. WHAT WE DO: MATERIAL SCIENCE 4 CUSTOM FORMULATION We sell solutions not commodities.

See What is backup withholding, later. Backup Withholding What is backup withholding? What is FATCA Reporting?

A reconciliation of each historical non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.avient.com. Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP.

WHAT IS FOGGING AND HOW CAN WE PREVENT IT? What is fog? Some of these adhesives contained solvents, and some were solvent-free.

Our sustainability report offers a transparent look into where we are focused, how we are leading and what this ultimately means for our many stakeholders, as well as our planet.” Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

CRITICAL DIFFERENCES What Makes High-Performance Thermoplastics Stand Out? In some cases, they make it possible to surmount performance and processing barriers to create next-generation products and components. However, they do have some limitations: • In parts with thin walls, concentrates can lead to color variations.

Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted. To provide comparable financial results, the Company references “pro forma” financial metrics, which include the business results of Clariant Color for periods prior to the Acquisition Date. WHAT WE DO: MATERIAL SCIENCE 4 CUSTOM FORMULATION We sell solutions not commodities.