PA6 G50 H natural. X HC-14136-1A NATURAL (PPSU-GF) STAN-TONE HCC-35930 PRO PRMRSE YELW

Pro Forma Financial Information The Company acquired Avient Protective Materials (“Dyneema”) on September 1, 2022 (the “Acquisition Date”) and sold the Distribution segment on November 1, 2022. Senior management believes the measures described above are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude. Three Months Ended Year Ended Reconciliation of Pro Forma Adjusted Earnings per Share December 31, 2022 Net (loss) income from continuing operations attributable to Avient shareholders $ (17.0) $ 82.8 Special items, after tax 38.3 116.2 Amortization expense, after-tax 14.6 49.0 Adjusted net income from continuing operations excluding special items 35.9 248.0 Pro forma adjustments* 2.5 13.6 APM pro forma amortization expense, after-tax* — 19.1 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 38.4 $ 280.7 Weighted average diluted shares 91.7 92.2 Pro forma adjusted EPS - excluding special items pro forma for APM acquisition $ 0.42 $ 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.

Pro Forma Financial Information The Company acquired Avient Protective Materials (“Dyneema”) on September 1, 2022 (the “Acquisition Date”) and sold the Distribution segment on November 1, 2022. Senior management believes the measures described above are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude. Three Months Ended Year Ended Reconciliation of Pro Forma Adjusted Earnings per Share December 31, 2022 Net (loss) income from continuing operations attributable to Avient shareholders $ (17.0) $ 82.8 Special items, after tax 38.3 116.2 Amortization expense, after-tax 14.6 49.0 Adjusted net income from continuing operations excluding special items 35.9 248.0 Pro forma adjustments* 2.5 13.6 APM pro forma amortization expense, after-tax* — 19.1 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 38.4 $ 280.7 Weighted average diluted shares 91.7 92.2 Pro forma adjusted EPS - excluding special items pro forma for APM acquisition $ 0.42 $ 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. 2 Three Months Ended December 31, Year Ended December 31, 2023 2022 2023 2022 Sales: Color, Additives and Inks $ 459.4 $ 490.8 $ 2,007.4 $ 2,355.0 Specialty Engineered Materials 259.8 300.8 1,138.2 1,044.4 Corporate (0.2) (1.2) (2.8) (2.5) Sales $ 719.0 $ 790.4 $ 3,142.8 $ 3,396.9 Operating income: Color, Additives and Inks $ 61.8 $ 44.3 $ 259.9 $ 301.0 Specialty Engineered Materials 29.4 35.2 142.5 140.1 Corporate (48.1) (79.1) (205.6) (197.8) Operating income $ 43.1 $ 0.4 $ 196.8 $ 243.3 Other expense, net: $ 4.3 $ (28.4) $ 5.8 $ (59.7) Depreciation & amortization: Color, Additives and Inks $ 22.2 $ 25.2 $ 98.3 $ 101.3 Specialty Engineered Materials 19.8 20.3 81.5 48.7 Corporate 2.2 3.1 9.0 12.5 Depreciation & amortization $ 44.2 $ 48.6 $ 188.8 $ 162.5 Earnings before interest, taxes, depreciation and amortization (EBITDA): Color, Additives and Inks $ 84.0 $ 69.5 $ 358.2 $ 402.3 Specialty Engineered Materials 49.2 55.5 224.0 188.8 Corporate (45.9) (76.0) (196.6) (185.3) Other expense, net $ 4.3 $ (28.4) $ 5.8 $ (59.7) EBITDA $ 91.6 $ 20.6 $ 391.4 $ 346.1 Special items in EBITDA 22.3 86.8 110.4 162.5 EBITDA - excluding special items $ 113.9 $ 107.4 $ 501.8 $ 508.6 APM pro forma adjustments - 8 months 2022* — — — 83.1 Pro forma EBITDA $ 113.9 $ 107.4 $ 501.8 $ 591.7 * Pro forma adjustment for January - August 2022 APM results (period before Avient ownership). 3 AVNT Q4 2023 Earnings Presentation_For Website_with Non-GAAP.pdf AVNT Q4 2023 Earnings Presentation_For Website.pdf IR Deck - AVNT-2023.12.31 (2.12.24 9PM Milestone February 12 0905 pm).pdf Attachment Non-GAAP Update.pdf

Pro Forma Financial Information Avient acquired the Clariant Color business on July 1, 2020 (the “Acquisition Date”). To provide comparable financial results, Avient references “pro forma” financial metrics, which include the business results of Clariant Color for periods prior to the Acquisition Date. We also reference “pro forma” financial metrics, which include the results of the proposed Dyneema Business acquisition and the potential sale of the Distribution business.

** Pro forma for sale of Designed Structures and Solutions segment (DSS). *** Pro forma for sale of Performance Products and Solutions segment (PP&S). Senior management believes these measures are useful to investors because they allow for comparison to PolyOne's performance in prior periods without the effect of items that, by their nature, tend to obscure PolyOne's operating results due to the potential variability across periods based on timing, frequency and magnitude.

** Pro forma for sale of Designed Structures and Solutions segment (DSS). *** Pro forma for sale of Performance Products and Solutions segment (PP&S). Senior management believes these measures are useful to investors because they allow for comparison to PolyOne's performance in prior periods without the effect of items that, by their nature, tend to obscure PolyOne's operating results due to the potential variability across periods based on timing, frequency and magnitude.

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. Senior management believes the measures described above are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude. A reconciliation of these measures to their most directly comparable GAAP measures is provided in the tables below. 1 Reconciliation of EBITDA by Segment Three Months Ended December 31, Year Ended December 31, 2020 2019 2020 2019 Sales: Color, Additives and Inks $ 525.8 $ 226.7 $ 1,502.9 $ 1,003.8 Specialty Engineered Materials 190.6 177.5 708.8 745.7 Distribution 305.1 272.4 1,110.3 1,192.2 Corporate and eliminations (24.5) (18.0) (79.9) (79.0) Sales $ 997.0 $ 658.6 $ 3,242.1 $ 2,862.7 Operating income: Color, Additives and Inks $ 57.5 $ 27.2 $ 180.8 $ 147.4 Specialty Engineered Materials 30.4 18.8 94.4 83.7 Distribution 18.0 17.0 69.5 75.4 Corporate and eliminations (40.9) (42.5) (155.4) (149.7) Operating Income $ 65.0 $ 20.5 $ 189.3 $ 156.8 Items Below Operating Income in Corporate: Other income, net $ 11.7 $ 10.7 $ 24.3 $ 12.1 Depreciation & amortization: Color, Additives and Inks $ 27.3 $ 10.7 $ 75.1 $ 42.7 Specialty Engineered Materials 7.4 7.0 30.0 29.5 Distribution 0.3 0.1 0.7 0.5 Corporate and eliminations 2.8 1.0 9.3 5.4 Depreciation & Amortization $ 37.8 $ 18.8 $ 115.1 $ 78.1 EBITDA: Color, Additives and Inks $ 84.8 $ 37.9 $ 255.9 $ 190.1 Specialty Engineered Materials 37.8 25.8 124.4 113.2 Distribution 18.3 17.1 70.2 75.9 Corporate and eliminations (26.4) (30.8) (121.8) (132.2) EBITDA $ 114.5 $ 50.0 $ 328.7 $ 247.0 EBITDA as a % of sales: Color, Additives and Inks 16.1 % 16.7 % 17.0 % 18.9 % Specialty Engineered Materials 19.8 % 14.5 % 17.6 % 15.2 % Distribution 6.0 % 6.3 % 6.3 % 6.4 % Corporate and eliminations nm nm nm nm Total Company 11.5 % 7.6 % 10.1 % 8.6 % nm - not meaningful 2 Three Months Ended December 31, Year Ended December 31, Reconciliation to Adjusted EBITDA: 2020 2019 2020 2019 Net income from continuing operations – GAAP $ 74.7 $ 6.4 $ 133.8 $ 75.7 Income tax expense (17.3) 12.9 5.2 33.7 Interest expense 19.3 11.9 74.6 59.5 Depreciation and amortization from continuing operations 37.8 18.8 115.1 78.1 EBITDA $ 114.5 $ 50.0 $ 328.7 $ 247.0 Special items, before tax 4.2 15.0 66.2 61.7 Interest expense included in special items — — (10.1) — Accelerated depreciation included in special items (0.7) — (3.2) — Adjusted EBITDA $ 118.0 $ 65.0 $ 381.6 $ 308.7 Three Months Ended December 31, 2020 Reconciliation of Adjusted Earnings per Share: Avient Special Items Adjusted Avient Sales $ 997.0 $ — $ 997.0 Operating income $ 65.0 $ 14.6 $ 79.6 Interest expense, net (19.3) — (19.3) Other income, net 11.7 (10.4) 1.3 Income taxes 17.3 (30.9) (13.6) Net income from continuing operations attributable to Avient shareholders $ 74.2 $ (26.7) $ 47.5 Weighted average diluted shares 92.1 Adjusted EPS - excluding special items $ 0.52 Reconciliation of Adjusted EBITDA from continuing operations: Operating income and other income, net $ 76.7 $ 4.2 $ 80.9 Depreciation and amortization 37.8 (0.7) 37.1 EBITDA from continuing operations $ 114.5 $ 3.5 $ 118.0 EBITDA as a % of sales 11.8 % 3 Three Months Ended December 31, 2019 Reconciliation of Pro Forma Adjusted Earnings per Share: Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(1) Pro Forma Adjusted Avient Sales $ 658.6 $ — $ 658.6 $ 263.5 $ 922.1 Operating income $ 20.5 $ 24.6 $ 45.1 $ 13.2 $ 58.3 Interest expense, net (11.9) — (11.9) (11.1) (23.0) Other income, net 10.7 (9.6) 1.1 — 1.1 Income taxes (12.9) 4.9 (8.0) (0.5) (8.5) Net income from continuing operations attributable to Avient shareholders $ 6.4 $ 19.9 $ 26.3 $ 1.6 $ 27.9 Weighted average diluted shares 77.5 Impact to diluted shares from January 2020 equity offering 15.3 Pro forma weighted average diluted shares 92.8 Pro forma adjusted EPS $ 0.30 Reconciliation of Pro Forma Adjusted EBITDA from continuing operations: Operating income and other income, net $ 31.2 $ 15.0 $ 46.2 $ 13.2 $ 59.4 Depreciation and amortization 18.8 — 18.8 15.1 33.9 EBITDA from continuing operations $ 50.0 $ 15.0 $ 65.0 $ 28.3 $ 93.3 EBITDA as a % of sales 10.1 % (1) - Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects of the financing for the acquisition Year Ended December 31, 2020 Reconciliation of Pro Forma Adjusted Earnings per Share: Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(1) Pro Forma Adjusted Avient Sales $ 3,242.1 $ — $ 3,242.1 $ 540.4 $ 3,782.5 Operating income $ 189.3 $ 73.7 $ 263.0 $ 45.0 $ 308.0 Interest expense, net (74.6) 10.1 (64.5) (18.1) (82.6) Other income, net 24.3 (17.6) 6.7 — 6.7 Income taxes (5.2) (41.4) (46.6) (6.2) (52.8) Net income attributable to noncontrolling interests (1.8) — (1.8) — (1.8) Net income from continuing operations attributable to Avient shareholders $ 132.0 $ 24.8 $ 156.8 $ 20.7 $ 177.5 Weighted average diluted shares 90.6 Impact to diluted shares from January 2020 equity offering 1.5 Pro forma weighted average diluted shares 92.1 Pro forma adjusted EPS $ 1.93 Reconciliation of Pro Forma Adjusted EBITDA from continuing operations: Operating income and other income, net $ 213.6 $ — $ 56.1 $ 269.7 $ 45.0 $ — $ 314.7 Depreciation and amortization 115.1 (3.2) 111.9 30.1 142.0 EBITDA from continuing operations $ 328.7 $ 52.9 $ 381.6 $ 75.1 $ 456.7 EBITDA as a % of sales 12.1 % (1) - Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects of the financing for the acquisition 4 Year Ended December 31, 2019 Reconciliation of Pro Forma Adjusted Earnings per Share: Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(1) Pro Forma Adjusted Avient Sales $ 2,862.7 $ — $ 2,862.7 $ 1,118.6 $ 3,981.3 Operating income $ 156.8 $ 71.7 $ 228.5 $ 72.9 $ 301.4 Interest expense, net (59.5) — (59.5) (33.4) (92.9) Other income, net 12.1 (10.0) 2.1 — 2.1 Income taxes (33.7) (5.9) (39.6) (9.1) (48.7) Net income attributable to noncontrolling interests (0.2) — (0.2) — (0.2) Net income from continuing operations attributable to Avient shareholders $ 75.5 $ 55.8 $ 131.3 $ 30.4 $ 161.7 Weighted average diluted shares 77.7 Impact to diluted shares from January 2020 equity offering 15.3 Pro forma weighted average diluted shares 93.0 Pro forma adjusted EPS $ 1.74 Reconciliation of Pro Forma Adjusted EBITDA from continuing operations: Operating income and other income, net $ 168.9 $ — $ 61.7 $ 230.6 $ 72.9 $ — $ 303.5 Depreciation and amortization 78.1 — 78.1 60.3 138.4 EBITDA from continuing operations $ 247.0 $ 61.7 $ 308.7 $ 133.2 $ 441.9 EBITDA as a % of sales 11.1 % (1) - Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects of the financing for the acquisition Three Months Ended March 31, 2020 Reconciliation of Pro Forma Adjusted Earnings per Share: Avient Special Items Adjusted Avient Clariant MB Pro Forma Adjustments(1) Pro Forma Adjusted Avient Sales $ 711.5 $ — $ 711.5 $ 279.4 $ 990.9 Operating income 52.8 9.7 62.5 23.0 85.5 Interest expense, net (9.4) — (9.4) (12.8) (22.2) Other income, net 1.6 (0.1) 1.5 — 1.5 Income taxes (11.9) (1.0) (12.9) (2.4) (15.3) Net income from continuing operations attributable to Avient shareholders $ 33.1 $ 8.6 $ 41.7 $ 7.8 $ 49.5 Weighted average diluted shares 86.7 Impact to diluted shares from January 2020 equity offering 6.1 Pro forma weighted average diluted shares 92.8 Pro forma adjusted EPS $ 0.53 (1) - Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects of the financing for the acquisition 5 Three Months Ended December 31, 2019 Year Ended December 31, 2019 Reconciliation of pro forma sales, operating income, and EBITDA: CAI Clariant MB Pro Forma Adjustments(1) Pro Forma CAI CAI Clariant MB Pro Forma Adjustments(1) Pro Forma CAI Sales $ 226.7 $ 263.5 $ 490.2 $ 1,003.8 $ 1,118.6 $ 2,122.4 Operating income $ 27.2 $ 13.2 $ 40.4 $ 147.4 $ 72.9 $ 220.3 EBITDA $ 37.9 $ 28.3 $ 66.2 $ 190.1 $ 133.2 $ 323.3 EBITDA as a % of sales 13.5 % 15.2 % (1) - Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects of the financing for the acquisition Year Ended December 31, 2020 Reconciliation of pro forma sales, operating income, and EBITDA: CAI Clariant MB Pro Forma Adjustments(1) Pro Forma CAI Sales $ 1,502.9 $ 540.4 $ 2,043.3 Operating income $ 180.8 $ 45.0 $ 225.8 EBITDA $ 255.9 $ 75.1 $ 331.0 EBITDA as a % of sales 16.2 % (1) - Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects of the financing for the acquisition Free cash flow, defined as cash provided by operating activities excluding items associated with acquisitions and divestitures, less capital expenditures, is considered a non-GAAP financial measure.

GUIDANCE (TOTAL COMPANY PRO FORMA) 3 $100 $107 Guidance Pro Forma $0.33 $0.42 Guidance Pro Forma Adjusted EBITDA Adjusted EPS (in millions) $200 $293 Guidance Actual Free Cash Flow (in millions) FY 2022 VS. Senior management believes the measures described above are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude. Year Ended December 31, Reconciliation of Pro Forma Sales and EBITDA - SEM 2022 2021 Specialty Engineered Materials $ 1,044.4 $ 911.6 APM pro forma adjustments - 2021 — 396.5 APM pro forma adjustments - 8 months 2022* 256.1 — Pro forma sales $ 1,300.5 $ 1,308.1 EBITDA Specialty Engineered Materials $ 188.8 $ 157.2 APM pro forma adjustments - 2021 — 120.5 APM pro forma adjustments - 8 months 2022* 83.1 — Pro forma EBITDA $ 272.0 $ 277.8 4 Year Ended December 31, Reconciliation of Pro Forma Sales - Avient 2022 2021 Sales $ 3,396.9 $ 3,315.5 APM pro forma adjustments - 2021 — 396.5 APM pro forma adjustments - 8 months 2022* 256.1 — Pro forma sales $ 3,653.0 $ 3,712.0 * Pro forma adjustment for January - August 2022 APM results (period before Avient ownership). 5 AVNT Q4 2022 Earnings Presentation 2.17.pdf AVNT Q4 2022 Earnings Presentation.pdf IR Recs - 2.14 454pm

Pro Forma Financial Information The Company acquired Avient Protective Materials (“Dyneema”) on September 1, 2022 (the “Acquisition Date”) and sold the Distribution segment on November 1, 2022. To provide comparable results, the company references “pro forma” financial metrics, which include the business results of Avient Protective Materials for periods prior to the Acquisition Date, as if the transaction occurred on January 1, 2021 and reflect Distribution as a discontinued operation. Senior management believes the measures described above are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude.

Pro Forma Financial Information The Company acquired Avient Protective Materials (“Dyneema”) on September 1, 2022 (the “Acquisition Date”) and sold the Distribution segment on November 1, 2022. Senior management believes the measures described above are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude. Three Months Ended September 30, 2023 Three Months Ended September 30, 2022 Reconciliation to Condensed Consolidated Statements of Income: $ EPS $ EPS Net income (loss) from continuing operations attributable to Avient shareholders $ 5.1 $ 0.06 $ (27.4) $ (0.30) Special items, after tax 32.0 0.35 68.3 0.75 Amortization expense, after-tax 15.2 0.16 $ 13.4 $ 0.14 Adjusted net income / EPS $ 52.3 $ 0.57 $ 54.3 $ 0.59 Three Months Ended September 30, Reconciliation to EBITDA and Adjusted EBITDA: 2023 2022 Sales - GAAP $ 753.7 $ 823.3 Pro Forma APM adjustments — 60.7 Pro forma adjusted sales $ 753.7 $ 884.0 Net income from continuing operations – GAAP $ 5.1 $ (27.8) Income tax (benefit) expense (0.1) (1.2) Interest expense, net 30.3 37.3 Depreciation and amortization 46.4 39.8 EBITDA from continuing operations $ 81.7 $ 48.1 Special items, before tax 43.2 82.0 Interest expense included in special items (2.2) (10.0) Depreciation and amortization included in special items — (0.8) Adjusted EBITDA $ 122.7 $ 119.3 Pro forma APM adjustments — 17.2 Pro forma adjusted EBITDA $ 122.7 $ 136.5 Pro forma adjusted EBITDA as a % of sales 16.3 % 15.4 % 1 Year Ended December 31, Reconciliation to EBITDA and Adjusted EBITDA: 2006 2018 Sales $ 2,622.4 $ 3,533.4 Net income from continuing operations – GAAP $ 133.5 $ 160.8 Income tax expense 29.7 36.4 Interest expense, net 63.1 62.8 Depreciation and amortization 57.1 91.5 EBITDA from continuing operations $ 283.4 $ 351.5 Special items, before tax (34.0) 59.5 Depreciation and amortization included in special items — (3.0) JV - equity income (107.0) — Adjusted EBITDA $ 142.4 $ 408.0 Adjusted EBITDA as a % of sales 5.4 % 11.5 % Reconciliation to EBITDA and Adjusted EBITDA: Three Months Ended December 31, 2022 Net loss from continuing operations – GAAP $ (16.6) Income tax benefit (60.8) Interest expense, net 49.4 Depreciation and amortization 48.6 EBITDA from continuing operations $ 20.6 Special items, before tax 104.3 Interest expense included in special items (16.0) Depreciation and amortization included in special items (1.5) Adjusted EBITDA $ 107.4 Reconciliation of Pro Forma Adjusted Earnings per Share: Three Months Ended December 31, 2022 Net loss from continuing operations attributable to Avient shareholders $ (17.0) Special items, after tax 38.3 Amortization expense, after-tax 14.6 Adjusted net income from continuing operations excluding special items 35.9 Pro forma adjustments* 2.5 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 38.4 Weighted average diluted shares 91.7 Pro forma adjusted EPS - excluding special items pro forma for APM acquisition $ 0.42 * 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. 2 AVNT Q3 2023 Earnings Presentation Avient corporation�Third quarter 2023 results DISCLAIMER Slide Number 3 Avient protective materials �First Year Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Slide Number 13 Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 IR Deck - AVNT-2023.09.30 Non GAAP Recs Attachment