You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission.

Entanglement of longer fiber filaments allows the long fiber part to retain its molded form, which provides more structural integrity and increased toughness. During injection molding, longer fibers align and intertwine to form an internal skeletal network, enabling a unique set of performance characteristics, including: • High strength-to-weight ratio which facilitates metal replacement to achieve weight reduction • Added stiffness and strength to carry loads while resisting creep deformation • Increased toughness to absorb impact forces without permanent damage • High cyclical fatigue endurance to resist cracking and crack propagation • Mechanical performance that is retained across a wide temperature range • Improved dimensional stability with nearly isotropic properties and low thermal expansion • Corrosion and chemical resistance Long fiber composites provide a combination of stiffness, strength, and toughness performance enhancements not available together when using other reinforcing methods, while retaining the single- step processing simplicity of injection molding. DESIGN & DEPLOY WITH CONFIDENCE Transitioning from traditional materials to long fiber composites requires an integrated approach that includes material formulation, component design, and forming process.

By 2030, Avient will reduce Scope 1 & 2 greenhouse gas (GHG) emissions by 60% with 2019 as a baseline and achieve operational carbon neutrality by 2050. Deferred compensation, whether in the form of cash or common shares, is held in trust for the participating Directors. Requests for copies of such Annual Report on Form 10-K should be directed to: Avient Center, 33587 Walker Road, Avon Lake, Ohio 44012, Attention: Secretary.

© PolyOne® Corporation 2007 FOFS-02–72831-B • Massillon, Ohio: Located in the region known for rubber and polymer research, development, and manufacturing, our modern Massillon plant with 90 employees and 100,000 sq. ft. of manufacturing floor space is home to our latest technology. © PolyOne® Corporation 2007 FOFS-02–72831-B • Massillon, Ohio: Located in the region known for rubber and polymer research, development, and manufacturing, our modern Massillon plant with 90 employees and 100,000 sq. ft. of manufacturing floor space is home to our latest technology.

You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; employee separation costs resulting from personnel reduction programs, plant phase-in costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties, remediation costs and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; 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

You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; employee separation costs resulting from personnel reduction programs, plant phase-in costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties, remediation costs and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; 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; unrealized gains and losses from foreign currency option contracts; one-time, non-recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results. (2) Tax adjustments include the net tax expense (benefit) from one-time income tax items and deferred income tax valuations allowance adjustments. 3 Net debt to adjusted EBITDA is calculated as follows: Three Months Ended Twelve Months Ended Three Months Ended Trailing Twelve Months (TTM) Ended (In millions) March 31, 2014 December 31, 2014 March 31, 2015 March 31, 2015 Short-term portion and current portion of long-term debt $ 12.8 $ 61.8 $ 61.9 Long-term debt 968.1 962.0 1,049.2 Less: Cash and cash equivalents (238.3) (238.6) (226.4) Net Debt $ 742.6 785.2 884.7 Income before income taxes $ 39.9 $ 88.4 $ 53.3 $ 101.8 Interest expense, net 15.5 62.2 16.1 62.8 Depreciation and amortization 32.8 123.9 25.1 116.2 Special items, impact on operating income 22.9 164.9 9.3 151.3 Accelerated depreciation included in special items (6.8) (23.1) (0.1) (16.4) Adjusted EBITDA $ 104.3 $ 416.3 $ 103.7 $ 415.7 Net Debt/TTM Adjusted EBITDA 2.1 POL IR Presentation - Credit Suisse - June 2015 ��PolyOne Investor Presentation�Credit Suisse �Boston Basic Materials Conference �June 2015�� Forward-Looking Statements Use of Non-GAAP Measures PolyOne Commodity to Specialty Transformation PolyOne�At A Glance Mix Shift Highlights Specialty Transformation Confirmation of Our Strategy Strategy and Execution Drive Results Proof of Performance & 2020 Goals Platinum Vision: Pathway to Accelerated Growth Innovation Drives Earnings Growth Megatrends Aligned with Key End Markets A Rich Pipeline of Opportunity Debt Maturities & Pension Funding Free Cash Flow and Strong Balance Sheet �Fund Investment / Shareholder Return PolyOne Core Values Why Invest In PolyOne?

You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. 5 Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Three Months Ended September 30, 2021 Three Months Ended September 30, 2020 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 52.9 $ 0.57 $ 1.7 $ 0.02 Special items, after tax (Attachment 3) 11.7 0.13 40.3 0.44 Adjusted net income / EPS - excluding special items $ 64.6 $ 0.70 $ 42.0 $ 0.46 Nine Months Ended September 30, 2021 Nine Months Ended September 30, 2020 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 201.0 $ 2.18 $ 57.8 $ 0.64 Special items, after tax (Attachment 3) 26.0 0.28 51.5 0.57 Adjusted net income / EPS - excluding special items $ 227.0 $ 2.46 $ 109.3 $ 1.21 8 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Sales $ 1,219.8 $ 924.5 $ 3,617.3 $ 2,245.1 Cost of sales 964.4 714.3 2,770.8 1,713.7 Gross margin 255.4 210.2 846.5 531.4 Selling and administrative expense 176.7 176.7 539.3 407.1 Operating income 78.7 33.5 307.2 124.3 Interest expense, net (19.0) (29.7) (57.8) (55.3) Other income, net 1.4 1.5 4.1 12.6 Income from continuing operations before income taxes 61.1 5.3 253.5 81.6 Income taxes (8.5) (2.7) (51.8) (22.5) Net income from continuing operations 52.6 2.6 201.7 59.1 Loss from discontinued operations, net of income taxes — — — (0.5) Net income 52.6 2.6 201.7 58.6 Net loss (income) attributable to noncontrolling interests 0.3 (0.9) (0.7) (1.3) Net income attributable to Avient common shareholders $ 52.9 $ 1.7 $ 201.0 $ 57.3 Earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.58 $ 0.02 $ 2.20 $ 0.64 Discontinued operations — — — — Total $ 0.58 $ 0.02 $ 2.20 $ 0.64 Earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.57 $ 0.02 $ 2.18 $ 0.64 Discontinued operations — — — (0.01) Total $ 0.57 $ 0.02 $ 2.18 $ 0.63 Cash dividends declared per share of common stock $ 0.2125 $ 0.2025 $ 0.6375 $ 0.6075 Weighted-average shares used to compute earnings per common share: Basic 91.4 91.5 91.3 89.7 Diluted 92.2 91.9 92.1 90.7 9 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Cost of sales: Restructuring costs, including accelerated depreciation and amortization $ (5.3) $ (1.3) $ (8.6) $ (2.5) Environmental remediation costs (9.4) (15.8) (22.4) (19.3) Reimbursement of previously incurred environmental costs — — 4.5 8.7 Acquisition related costs (2.6) (10.5) (1.2) (10.5) Impact on cost of sales (17.3) (27.6) (27.7) (23.6) Selling and administrative expense: Restructuring, legal and other — (4.2) (1.7) (9.5) Acquisition earn-out adjustments — (1.5) — (2.5) Acquisition related costs (2.7) (7.1) (7.2) (23.5) Impact on selling and administrative expense (2.7) (12.8) (8.9) (35.5) Impact on operating income (20.0) (40.4) (36.6) (59.1) Costs related to committed financing in interest expense, net — (9.6) — (10.1) Other income, net 0.1 — 0.1 0.3 Pension settlement gain and mark-to-market adjustment — — — 6.9 Impact on income from continuing operations before income taxes (19.9) (50.0) (36.5) (62.0) Income tax benefit on above special items 4.6 12.7 8.9 15.4 Tax adjustments(2) 3.6 (3.0) 1.6 (4.9) Impact of special items on net income from continuing operations attributable to Avient Shareholders $ (11.7) $ (40.3) $ (26.0) $ (51.5) Diluted earnings per common share impact $ (0.13) $ (0.44) $ (0.28) $ (0.57) Weighted average shares used to compute adjusted earnings per share: Diluted 92.2 91.9 92.1 90.7 (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 actuarial 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, joint ventures and equity investments; 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

You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. Three Months Ended December 31, 2020 2019 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 74.2 $ 0.81 $ 6.4 $ 0.08 Special items, after tax (Attachment 3) (26.7) (0.29) 19.9 0.26 Adjusted net income / EPS - excluding special items $ 47.5 $ 0.52 $ 26.3 $ 0.34 (1) Per share amounts may not recalculate from figures presented herein due to rounding Year Ended December 31, 2020 2019 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 132.0 $ 1.46 $ 75.5 $ 0.97 Special items, after tax (Attachment 3) 24.8 0.27 55.8 0.72 Adjusted net income / EPS - excluding special items $ 156.8 1.73 $ 131.3 1.69 (1) Per share amounts may not recalculate from figures presented herein due to rounding 6 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended December 31, Year Ended December 31, 2020 2019 2020 2019 Sales $ 997.0 $ 658.6 $ 3,242.1 $ 2,862.7 Cost of sales 744.1 505.3 2,457.8 2,205.5 Gross margin 252.9 153.3 784.3 657.2 Selling and administrative expense 187.9 132.8 595.0 500.4 Operating income 65.0 20.5 189.3 156.8 Interest expense, net (19.3) (11.9) (74.6) (59.5) Other income, net 11.7 10.7 24.3 12.1 Income from continuing operations before income taxes 57.4 19.3 139.0 109.4 Income tax benefit (expense) 17.3 (12.9) (5.2) (33.7) Net income from continuing operations 74.7 6.4 133.8 75.7 Income (loss) from discontinued operations, net of income taxes 0.1 458.9 (0.4) 513.1 Net income 74.8 465.3 133.4 588.8 Net income attributable to noncontrolling interests (0.5) — (1.8) (0.2) Net income attributable to Avient common shareholders $ 74.3 $ 465.3 $ 131.6 $ 588.6 Earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.81 $ 0.08 $ 1.47 $ 0.98 Discontinued operations — 5.97 (0.01) 6.64 Total $ 0.81 $ 6.05 $ 1.46 $ 7.62 Earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.81 $ 0.08 $ 1.46 $ 0.97 Discontinued operations — 5.92 (0.01) 6.61 Total $ 0.81 $ 6.00 $ 1.45 $ 7.58 Cash dividends declared per share of common stock $ 0.2125 $ 0.2025 $ 0.8200 $ 0.7875 Weighted-average shares used to compute earnings per common share: Basic 91.4 76.9 90.1 77.2 Diluted 92.1 77.5 90.6 77.7 7 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended December 31, Year Ended December 31, 2020 2019 2020 2019 Cost of sales: Restructuring costs, including accelerated depreciation $ (1.8) $ — $ (4.3) $ 0.3 Environmental remediation costs (1.1) 0.3 (20.4) (10.1) Reimbursement of previously incurred environmental costs — 0.5 8.7 4.5 Inventory fair market value step-up expense 1.2 — (9.3) (2.0) Impact on cost of sales (1.7) 0.8 (25.3) (7.3) Selling and administrative expense: Restructuring, legal and other (13.0) (4.4) (22.5) (18.6) Acquisition earn-out adjustments 1.5 (15.7) (1.0) (36.4) Acquisition related costs (1.4) (5.3) (24.9) (9.4) Impact on selling and administrative expense (12.9) (25.4) (48.4) (64.4) Impact on operating income (14.6) (24.6) (73.7) (71.7) Costs related to committed financing in interest expense, net — — (10.1) — Other income, net 0.1 0.1 0.4 0.5 Pension settlement/curtailment gains and mark-to-market adjustment 10.3 9.5 17.2 9.5 Impact on income from continuing operations before income taxes (4.2) (15.0) (66.2) (61.7) Income tax benefit (expense) on above special items (1.3) (0.4) 14.1 11.1 Tax adjustments(2) 32.2 (4.5) 27.3 (5.2) Impact of special items on net income from continuing operations attributable to Avient Shareholders $ 26.7 $ (19.9) $ (24.8) $ (55.8) Diluted earnings per common share impact of special items on net income from continuing operations attributable to Avient shareholders $ 0.29 $ (0.26) $ (0.27) $ (0.72) Weighted average shares used to compute adjusted earnings per share: Diluted 92.1 77.5 90.6 77.7 (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 actuarial 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, joint ventures and equity investments; 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

You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. Three Months Ended June 30, 2021 Three Months Ended June 30, 2020 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 68.8 $ 0.74 $ 23.0 $ 0.25 Special items, after tax (Attachment 3) 11.7 0.13 2.6 0.03 Adjusted net income / EPS - excluding special items $ 80.5 $ 0.87 $ 25.6 $ 0.28 Six Months Ended June 30, 2021 Six Months Ended June 30, 2020 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 148.1 $ 1.60 $ 56.1 $ 0.63 Special items, after tax (Attachment 3) 14.3 0.16 11.2 0.12 Adjusted net income / EPS - excluding special items $ 162.4 $ 1.76 $ 67.3 $ 0.75 7 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, 2021 2020 2021 2020 Sales $ 1,235.2 $ 609.1 $ 2,397.5 $ 1,320.6 Cost of sales 946.5 459.4 1,806.4 999.4 Gross margin 288.7 149.7 591.1 321.2 Selling and administrative expense 180.6 111.7 362.6 230.4 Operating income 108.1 38.0 228.5 90.8 Interest expense, net (19.5) (16.2) (38.8) (25.6) Other income, net 1.2 9.5 2.7 11.1 Income from continuing operations before income taxes 89.8 31.3 192.4 76.3 Income taxes (20.4) (7.9) (43.3) (19.8) Net income from continuing operations 69.4 23.4 149.1 56.5 Loss from discontinued operations, net of income taxes — (0.2) — (0.5) Net income 69.4 23.2 149.1 56.0 Net income attributable to noncontrolling interests (0.6) (0.4) (1.0) (0.4) Net income attributable to Avient common shareholders $ 68.8 $ 22.8 $ 148.1 $ 55.6 Earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.75 $ 0.25 $ 1.62 $ 0.63 Discontinued operations — — — — Total $ 0.75 $ 0.25 $ 1.62 $ 0.63 Earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.74 $ 0.25 $ 1.60 $ 0.63 Discontinued operations — — — (0.01) Total $ 0.74 $ 0.25 $ 1.60 $ 0.62 Cash dividends declared per share of common stock $ 0.2125 $ 0.2025 $ 0.4250 $ 0.4050 Weighted-average shares used to compute earnings per common share: Basic 91.3 91.4 91.3 88.8 Diluted 92.4 91.8 92.3 89.4 8 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, 2021 2020 2021 2020 Cost of sales: Restructuring costs, including accelerated depreciation and amortization $ (1.5) $ (1.2) $ (3.3) $ (1.2) Environmental remediation costs (12.5) (3.1) (13.0) (3.5) Reimbursement of previously incurred environmental costs — 8.5 4.5 8.7 Acquisition related costs 1.4 — 1.4 — Impact on cost of sales (12.6) 4.2 (10.4) 4.0 Selling and administrative expense: Restructuring, legal and other (1.4) (3.5) (2.7) (5.3) Acquisition earn-out adjustments — — — (1.0) Acquisition related costs (0.2) (9.7) (3.5) (16.4) Impact on selling and administrative expense (1.6) (13.2) (6.2) (22.7) Impact on operating income (14.2) (9.0) (16.6) (18.7) Costs related to committed financing in interest expense, net — (0.5) — (0.5) Other income, net — 0.2 — 0.3 Pension settlement gain and mark-to-market adjustment — 6.9 — 6.9 Impact on income from continuing operations before income taxes (14.2) (2.4) (16.6) (12.0) Income tax benefit on above special items 3.4 0.7 4.3 2.7 Tax adjustments(2) (0.9) (0.9) (2.0) (1.9) Impact of special items on net income from continuing operations attributable to Avient Shareholders $ (11.7) $ (2.6) $ (14.3) $ (11.2) Diluted earnings per common share impact $ (0.13) $ (0.03) $ (0.16) $ (0.12) Weighted average shares used to compute adjusted earnings per share: Diluted 92.4 91.8 92.3 89.4 (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 actuarial 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, joint ventures and equity investments; 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

You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. 6 Investor Relations Contact: Giuseppe (Joe) Di Salvo Vice President, Treasurer and Investor Relations Avient Corporation +1 440-930-1921 giuseppe.disalvo@avient.com Media Contact: Kyle G. 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 (Attachment 3) 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 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 48.0 $ 0.52 $ 99.8 $ 1.08 Special items, after tax (Attachment 3) 73.9 0.81 77.9 0.85 Amortization expense, after-tax 46.5 0.51 34.9 0.38 Adjusted net income / EPS $ 168.4 $ 1.84 $ 212.6 $ 2.31 8 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Sales $ 753.7 $ 823.3 $ 2,423.8 $ 2,606.5 Cost of sales 558.4 627.9 1,740.2 1,895.8 Gross margin 195.3 195.4 683.6 710.7 Selling and administrative expense 161.0 154.8 529.9 467.8 Operating income 34.3 40.6 153.7 242.9 Interest expense, net (30.3) (37.3) (88.5) (70.4) Other income (expense), net 1.0 (32.3) 1.5 (31.3) Income (loss) from continuing operations before income taxes 5.0 (29.0) 66.7 141.2 Income tax benefit (expense) 0.1 1.2 (18.0) (41.5) Net income (loss) from continuing operations 5.1 (27.8) 48.7 99.7 Income (loss) from discontinued operations, net of income taxes — 17.1 (0.9) 58.8 Net income (loss) 5.1 (10.7) 47.8 158.5 Net loss (income) attributable to noncontrolling interests — 0.4 (0.7) 0.1 Net income (loss) attributable to Avient common shareholders $ 5.1 $ (10.3) $ 47.1 $ 158.6 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.06 $ (0.30) $ 0.53 $ 1.09 Discontinued operations — 0.19 (0.01) 0.65 Total $ 0.06 $ (0.11) $ 0.52 $ 1.74 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.06 $ (0.30) $ 0.52 $ 1.08 Discontinued operations — 0.19 (0.01) 0.64 Total $ 0.06 $ (0.11) $ 0.51 $ 1.72 Cash dividends declared per share of common stock $ 0.2475 $ 0.2375 $ 0.7425 $ 0.7125 Weighted-average shares used to compute earnings per common share: Basic 91.1 90.9 91.1 91.3 Diluted 91.9 90.9 91.8 92.0 9 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Cost of sales: Restructuring costs, including accelerated depreciation $ (2.1) $ (2.8) $ (9.9) $ (9.8) Environmental remediation costs (38.1) (18.8) (52.5) (23.8) Reimbursement of previously incurred environmental costs — 0.1 — 8.3 Acquisition related costs — (10.3) — (10.3) Impact on cost of sales (40.2) (31.8) (62.4) (35.6) Selling and administrative expense: Restructuring and employee separation costs (2.0) 0.3 (13.8) (1.0) Legal and other 1.7 (0.5) (9.1) 1.0 Acquisition related costs (0.5) (8.2) (4.6) (13.2) Impact on selling and administrative expense (0.8) (8.4) (27.5) (13.2) Impact on operating income (41.0) (40.2) (89.9) (48.8) Interest expense, net - financing costs (2.2) (10.0) (2.2) (10.0) Mark-to-market on derivative instruments — (31.8) — (30.9) Other — — (0.1) 0.1 Impact on other expense, net — (31.8) (0.1) (30.8) Impact on income from continuing operations before income taxes (43.2) (82.0) (92.2) (89.6) Income tax benefit on above special items 10.8 20.5 23.2 22.5 Tax adjustments(2) 0.4 (6.8) (4.9) (10.8) Impact of special items on net income from continuing operations $ (32.0) $ (68.3) $ (73.9) $ (77.9) Diluted earnings per common share impact $ (0.35) $ (0.75) $ (0.81) $ (0.85) Weighted average shares used to compute adjusted earnings per share: Diluted 91.9 91.6 91.8 92.0 (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