Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include organic performance (which excludes the impact of foreign exchange), adjusted EPS, adjusted operating income, adjusted EBITDA, adjusted EBITDA margins, free cash flow and adjusted free cash flow.

Use of non-GAAP measures This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include: Organic Performance (which excludes the impact of foreign exchange), Adjusted Earnings Per Share, Adjusted EBITDA, and Adjusted EBITDA margins. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

Use of non-GAAP measures This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Slide 23 Slide 24: Avient 2024 sales Slide 25: Color, Additives & Inks Slide 26: Specialty Engineered Materials Slide 27: Avient 2024 regional sales, by end market Slide 28: Raw material basket Slide 29: Reconciliation of Non-GAAP financial measures (UNAUDITED) Slide 30: Reconciliation of Non-GAAP financial measures (UNAUDITED) Slide 31: Reconciliation of Non-GAAP financial measures (UNAUDITED)

The non-GAAP financial measures include: Adjusted Earnings Per Share, Net Debt / Adjusted EBITDA, and Adjusted EBITDA. EBITDA and Adjusted EBITDA are non-GAAP financial measures that management uses in evaluating operating performance. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

The non-GAAP financial measures include: Adjusted Earnings Per Share, and Adjusted EBITDA. EBITDA and Adjusted EBITDA are non-GAAP financial measures that management uses in evaluating operating performance. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

Use of Non-GAAP Measures This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. EBITDA and Adjusted EBITDA are non-GAAP financial measures that management uses in evaluating operating performance. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

Non-GAAP Financial Measures Other non-current assets Non-current liabilities:

Geon(TM) DB5381BEIGE NON-PHTHALATE DM691H NAVY BLUE NON-PHTHALATE PP FR 8-6 LMS-1000

DM691M NAVY BLUE NON-PHTHALATE DM691N NAVY BLUE NON-PHTHALATE PP FR 8-6 LMS-1000

MM498-70 PURPLE NON-PHTHALATE MM498-90 SILVER GRAY NON-PHTHALATE PP FR 8-6 LMS-1000