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.

Housing for Crane Control What's the Difference? What's the Difference?

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. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

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.

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. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

We focused on controlling costs and reducing working capital, generating an additional $90 million of free cash flow above our previous projections. Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted.

Boundaries of the reporting company GHG emissions covered by the verification:  Operational Control  Global Exclusions:  Fugitive refrigerants Types of GHGs: CO2, N2O, CH4 GHG Emissions Statement:  Scope 1: 18,242 metric tons of CO2 equivalent  Scope 2 (Location-Based): 134,244 metric tons of CO2 equivalent  Scope 2 (Market-Based): 85,892 metric tons of CO2 equivalent  Scope 3: o Category 3 – Fuel and energy-related activities (electricity transportation and distribution losses only): 8,777 metric tons of CO2 equivalent Data and information supporting the Scope 1 and Scope 2 GHG emissions assertion were in most cases historical in nature and in some cases were estimated. Energy: o Diesel Fuel Consumption: 7,268,012 kWh o Natural Gas Fuel Consumption: 90,498,342 kWh o Renewable Energy - Self Generated (solar): 252,779 kWh o Renewable Energy - Self Generated (Wind): 2,399,531 kWh o Electric Power: 339,815,274 kWh Page 2 WATER RESOURCES • ENVIRONMENTAL SERVICES • HEALTH & SAFETY • CLIMATE CHANGE Apex Companies, LLC • (800) 733-2739 • www.apexcos.com o Renewable Energy Credit (REC): 121,411,062 kWh o Renewable Power – Offsite: 27,119,749 kWh Period covered by GHG emissions verification:  January 1, 2021 to December 31, 2021 GHG Reporting Protocols against which verification was conducted:  World Resources Institute (WRI)/World Business Council for Sustainable Development (WBCSD) Greenhouse Gas Protocol, Corporate Accounting and Reporting Standard, Revised Edition (Scope 1 and 2) and the GHG Protocol Scope 2 Guidance, an amendment to the GHG Protocol Corporate Standard  WRI/WBCSD Corporate Value Chain (Scope 3) Accounting and Reporting Standard Verification Protocols used to conduct the verification:  ISO 14064-3 Second Edition 2019-04: Greenhouse gases - Part 3: Specification with guidance for the verification and validation of greenhouse gas statements  Apex’s standard procedures and guidelines for external Assurance of Sustainability Reports and International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information (effective for assurance reports dated on or after Dec. 15, 2015), issued by the International Auditing and Assurance Standards Board.

Boundaries of the reporting company GHG emissions covered by the verification:  Operational Control  Global Exclusions:  Fugitive refrigerants  Mobile Combustion Types of GHGs: CO2, N2O, CH4 GHG Emissions Statement:  Scope 1: 34,627 metric tons of CO2 equivalent  Scope 2 (Location-Based): 167,333 metric tons of CO2 equivalent  Scope 2 (Market-Based): 99,465 metric tons of CO2 equivalent  Scope 3: o Category 3 – Fuel and energy-related activities: 62,049 metric tons of CO2 equivalent Data and information supporting the Scope 1 and Scope 2 GHG emissions assertion were in most cases historical in nature and in some cases were estimated. Energy: o Diesel Fuel Consumption: 4,754,671 kWh o Natural Gas Fuel Consumption: 184,415,668 kWh o Renewable Energy Consumed - Self Generated (solar): 260,378 kWh o Renewable Energy Consumed - Self Generated (Wind): 2,554,186 kWh o Grid Electricity Consumed: 436,400,546 kWh Page 2 WATER RESOURCES • ENVIRONMENTAL SERVICES • INDUSTRIAL HYGIENE  •  SAFETY  •  SUSTAINABILITY  Apex Companies, LLC • (800) 733‐2739 • www.apexcos.com  o Renewable Energy Credits (REC) Purchased: 100,691,000 kWh o Renewable Electricity Consumed – Offsite: 128,982,866 kWh Period covered by GHG emissions verification:  January 1, 2022 to December 31, 2022 GHG Reporting Protocols against which verification was conducted:  World Resources Institute (WRI)/World Business Council for Sustainable Development (WBCSD) Greenhouse Gas Protocol, Corporate Accounting and Reporting Standard, Revised Edition (Scope 1 and 2) and the GHG Protocol Scope 2 Guidance, an amendment to the GHG Protocol Corporate Standard  WRI/WBCSD Corporate Value Chain (Scope 3) Accounting and Reporting Standard Verification Protocols used to conduct the verification:  ISO 14064-3 Second Edition 2019-04: Greenhouse gases - Part 3: Specification with guidance for the verification and validation of greenhouse gas statements  Apex’s standard procedures and guidelines for external Assurance of Sustainability Reports and International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information (effective for assurance reports dated on or after Dec. 15, 2015), issued by the International Auditing and Assurance Standards Board.

Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures.  A reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted p p p on our website at www.polyone.com. 1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings.

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