This is due to the inherent difficulty of forecasting the timing and amount of certain items, such as, but not limited to, environmental remediation costs, mark-to-market adjustments associated with benefit plans, acquisition related costs, and other non-routine costs. Three Months Ended June 30, 2024 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 33.6 $ 0.36 $ 22.1 $ 0.24 Special items, after-tax (Attachment 3) 21.8 0.24 19.6 0.21 Amortization expense, after-tax 14.8 0.16 16.2 0.18 Adjusted net income / EPS $ 70.2 $ 0.76 $ 57.9 $ 0.63 Six Months Ended June 30, 2024 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 83.0 $ 0.90 $ 42.9 $ 0.47 Special items, after-tax (Attachment 3) 27.3 0.30 41.9 0.46 Amortization expense, after-tax 29.7 0.32 31.3 0.34 Adjusted net income / EPS $ 140.0 $ 1.52 $ 116.1 $ 1.27 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, 2024 2023 2024 2023 Sales $ 849.7 $ 824.4 $ 1,678.7 $ 1,670.1 Cost of sales 592.1 583.7 1,142.9 1,181.8 Gross margin 257.6 240.7 535.8 488.3 Selling and administrative expense 185.1 178.4 369.3 368.9 Operating income 72.5 62.3 166.5 119.4 Interest expense, net (26.6) (29.4) (53.2) (58.2) Other (expense) income, net (0.9) (0.2) (1.8) 0.5 Income from continuing operations before income taxes 45.0 32.7 111.5 61.7 Income tax expense (11.2) (10.4) (28.0) (18.1) Net income from continuing operations 33.8 22.3 83.5 43.6 Loss from discontinued operations, net of income taxes — — — (0.9) Net income $ 33.8 $ 22.3 $ 83.5 $ 42.7 Net income attributable to noncontrolling interests (0.2) (0.2) (0.5) (0.7) Net income attributable to Avient common shareholders $ 33.6 $ 22.1 $ 83.0 $ 42.0 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.37 $ 0.24 $ 0.91 $ 0.47 Discontinued operations — — — (0.01) Total $ 0.37 $ 0.24 $ 0.91 $ 0.46 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.36 $ 0.24 $ 0.90 $ 0.47 Discontinued operations — — — (0.01) Total $ 0.36 $ 0.24 $ 0.90 $ 0.46 Cash dividends declared per share of common stock $ 0.2575 $ 0.2475 $ 0.5150 $ 0.4950 Weighted-average shares used to compute earnings per common share: Basic 91.3 91.1 91.3 91.1 Diluted 92.2 91.9 92.0 91.9 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, 2024 2023 2024 2023 Cost of sales: Restructuring costs, including accelerated depreciation $ 0.2 $ (1.2) $ 3.8 $ (7.8) Environmental remediation costs (21.8) (13.0) (25.8) (14.4) Impact on cost of sales (21.6) (14.2) (22.0) (22.2) Selling and administrative expense: Restructuring and employee separation costs (2.8) (0.5) (3.5) (11.9) Legal and other (2.3) (6.4) (5.8) (10.6) Acquisition related costs (0.5) (0.7) (2.1) (4.2) Impact on selling and administrative expense (5.6) (7.6) (11.4) (26.7) Impact on operating income (27.2) (21.8) (33.4) (48.9) Interest expense, net - financing costs (1.0) — (1.0) — Other income (loss) 0.1 0.1 0.1 (0.1) Impact on income from continuing operations before income taxes (28.1) (21.7) (34.3) (49.0) Income tax benefit on above special items 7.0 5.5 8.4 12.4 Tax adjustments(2) (0.7) (3.4) (1.4) (5.3) Impact of special items on net income from continuing operations $ (21.8) $ (19.6) $ (27.3) $ (41.9) Diluted earnings per common share impact $ (0.24) $ (0.21) $ (0.30) $ (0.46) Weighted average shares used to compute adjusted earnings per share: Diluted 92.2 91.9 92.0 91.9 (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 These costs are included in Corporate.

CLIMATE-RELATED SCENARIOS ANALYZED Global operations through 2050 PARAMETERS & ASSUMPTIONS EXCEED 2.5°C EXCEED 2.0°C RETURN BELOW 1.5°C IMPACT DRIVER & TIME HORIZON NET ZERO FUTURE PLEDGING PROGRESS STEADFAST POLICY Policy & Legal Risk M L Carbon pricing exposure in USA, China, Germany and Spain Fines and/or compliance measures: · Clean electrification of operations; · Emissions intensive equipment phase-out; · Circular economic and materials efficiency strategies; · Net-zero carbon building standards; · Mandatory energy management systems and audits Carbon pricing exposure in USA, China, Germany, Spain, and Saudi Arabia Increased fines and compliance measures related to: · Phase-outs aligned with Nationaly Determined Contributions (NDC); · Renewable energy sourcing; · Material efficiency standards (minimum recycled content for packaging, and enhanced vechicle air quality) Some regional carbon pricing exposure in China, Germany and Spain Technology Risk S M Capital expenditures to subsitute emissions intensive technologies Declining price point competitiveness caused by decarbonization pass through costs R&D costs to transition to design and deploy lower-emissions technologies Slower substitution of materials with lower- emission options Market Risk S M Declining redundant supply and sourcing more sustainably causes raw material costs to rise Customers demand to lower their scope 3 emissions from purchased goods and services across all markets Increasing competition from existing and unforeseen polymer and non-polymer- based products that reduce further impact on climate Customer behaviors from advanced economies demand lower carbon products Rising degree of uncertainty in raw material prices Slow customer behavior changes in some advanced economies High degree of uncertainty in energy market signals Reputation Risk L Chemical sector or certain petrochemical materials (i.e., plastics) stigmatized Rising expectations for rapid innovation and displacement of older, heavily carbon- intensive designs and manufacturing processes NDC countries expected to innovate and seek rapid minimization of customers' scope 3 emissions Increased concern from stakeholders for not addressing climate change globally or for the chemicals sector Acute & Chronic Risk L Possible direct damage to fixed assets and logistics disruptions in both our value chain and operations More frequent and intense weather events and changing preciptation patterns are likely to damage manufaturing faciliites, disrupt logistics and sourcing activities, and negatively affect employee health and communities where we operate More frequent and intense weather events and changing preciptation patterns are likely to affect the performance of grids and thermal plants while pushing up demand for cooling, damage fixed assets, disrupt logistics and sourcing activities, and negatively affect employee health and communities where we operate IMPACT DRIVER & TIME HORIZON NET ZERO FUTURE PLEDGING PROGRESS STEADFAST POLICY Resource Efficiency Opportunity S M L More efficient production and distribution processes, reduced natural resource usage, continued use of recycling, and inclusion of recycled materials in our products such as reSound TM R, ColorMatrix™ Capture™ Oxygen Scavenger, among others will contribute to increasing product revenues and reduced operating costs Resource efficiency efforts supported by capital allocation in NDC countries is more likely and may accelerate a path toward maximizing ROI and reducing operating costs Less regulatory and pressure to incentivize may cause gains from efforts to lag Energy Source Opportunity M L Use of greater external financing options, such as operating lease arrangements or energy performance shared savings contracts, to source lower emission-energy and new technologies, such as carbon capture, utilization & storage (CCUS), in our operations may reduce operating costs and maximize returns on investment Use of lower emission-sources of energy in operations will lower operating costs and contribute toward reductions of our scope 1 and 2 emissions and product carbon intensities Use of renewable energy, increased efficiency, and electrification initiatives will lower operating costs and contribute toward reductions of our scope 1 and 2 emissions and product carbon intensities. We are developing a Supplier Sustainability Program designed to address quality, cost and reliability requirements, and a range of sustainability, social responsibility and environmental considerations. . By 2030, to ensure alignment with Avient’s expectations on environmental, social and governance requirements, Avient will assess its top suppliers representing 90% of our total raw material costs

Natural gas and raw materials costs represent a substantial part of our manufacturing costs. Shipping and Handling Costs Shipping and handling costs are included in cost of sales. 45POLYONE CORPORATION 46 Research and Development Expense Research and development costs of $54.5 million in 2016, $53.0 million in 2015 and $53.4 million in 2014, are charged to expense as incurred. The RIFS costs are exclusive of any costs that may ultimately be required to remediate the lower Passaic River Study Area or costs associated with natural resource damages that may be assessed.

OFF-ROAD VEHICLE MANUFACTURER S E A T P A N • Consolidate parts to reduce assembly time and lower manufacturing costs • Maintain performance while replacing metal seat pan with lightweight composite material • Aided consolidation of multiple metal parts and fasteners into a single injection molded component, lowering costs $100k year • Saved time and money using FEA validation to confirm real-world performance before building tooling • Created full-size 3D printed prototypes to test fit and function Complēt™ Long Glass Fiber Nylon Composite KEY REQUIREMENTS WHY AVIENT? AVIENT SOLUTION METAL REPLACEMENT + COST SAVINGS LEARN MORE Copyright © 2020, Avient Corporation.

OFF-ROAD VEHICLE MANUFACTURER U N I F I E D S E A T I N G S H E L L • Consolidate parts to reduce manufacturing costs • Maintain performance while replacing metal seating frame with lightweight composite material • High durability to withstand harsh usage environments • Delivered long glass fiber reinforced thermoplastic solution providing metal-like performance with excellent toughness • Lowered component costs with single-piece injection molded seat shell • Utilized global capabilities to meet manufacturing supply chain needs Complēt™ Long Glass Fiber PA66 Composite KEY REQUIREMENTS WHY AVIENT? AVIENT SOLUTION COST REDUCTION + LIGHTWEIGHTING LEARN MORE Copyright © 2020, Avient Corporation.

INHALER ROLL BRAND P P I N H A L E R R O L L C A P • Provide green glow-in-the-dark effect colorants • Offer good glowing performance but with a low dosage • Meet a short delivery lead-time and cost-effective solution • Met customer’s glowing effect requirement of more than 8 hours with a 2% dosage • Offered strong product innovation ability to support customer’s product differentiation with special effects • Provided a short lead time and cost- effectiveness with local production OnColor Lux Colorants KEY REQUIREMENTS WHY AVIENT? AVIENT SOLUTION SPECIAL EFFECT + COST EFFECTIVENESS LEARN MORE Copyright © 2024, Avient Corporation.

As a result of the system-based cost savings and improved supply reliability, the manufacturer made the decision to proceed with the Avient solution. Cost savings: The hose manufacturer is saving $33,000 per year by using Versalloy TPV instead of its previous material. Higher productivity: The improved flow properties of the Versalloy solution enabled the hose manufacturer to increase throughput by two seconds, which in turn reduced total system costs.

THE SOLUTION Maintaining premium aesthetic standards while lowering processing costs can be difficult. Switching from metal forming to injection molding would also enable processing cost savings and expanded design freedom. THE IMPACT The closure producer’s team switched to Gravi-Tech material, and immediately logged a 35% cost savings due to lower material and processing costs.

We have remained consistent in our view all year that to the extent demand conditions weakened further, we would be able to offset that with strength in composites, improving margins and cost reductions.” This is due to the inherent difficulty of forecasting the timing and amount of certain items, such as, but not limited to, environmental remediation costs, mark-to-market adjustments associated with benefit plans, acquisition related costs, and other non-routine costs. These costs are included in Corporate.

Natural gas and raw materials costs represent a substantial part of our manufacturing energy costs. Cost of Sales Cost of sales as a percentage of sales increased from 83.6% in 2010 to 83.8% in 2011. Shipping and Handling Costs Shipping and handling costs are included in cost of sales.