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 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 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.

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 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; 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 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.

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 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; 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 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 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; 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 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 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; 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 Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Three Months Ended September 30, 2022 Three Months Ended September 30, 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net (loss) income from continuing operations attributable to Avient shareholders $ (27.4) $ (0.30) $ 33.7 $ 0.37 Special items, after tax (Attachment 3) 68.3 0.75 11.7 0.13 Amortization expense, after-tax 13.4 0.14 $ 11.0 $ 0.11 Adjusted net income / EPS $ 54.3 $ 0.59 $ 56.4 $ 0.61 Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 99.8 $ 1.08 $ 143.3 $ 1.56 Special items, after tax (Attachment 3) 77.9 0.85 26.0 0.28 Amortization expense, after-tax 34.9 0.38 $ 33.6 0.36 Adjusted net income / EPS $ 212.6 $ 2.31 $ 202.9 $ 2.20 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, 2022 2021 2022 2021 Sales $ 823.3 $ 818.0 $ 2,606.5 $ 2,508.5 Cost of sales 627.9 602.4 1,895.8 1,781.2 Gross margin 195.4 215.6 710.7 727.3 Selling and administrative expense 154.8 162.8 467.8 497.7 Operating income 40.6 52.8 242.9 229.6 Interest expense, net (37.3) (19.0) (70.4) (57.8) Other (expense) income, net (32.3) 1.6 (31.3) 4.3 (Loss) income from continuing operations before income taxes (29.0) 35.4 141.2 176.1 Income tax benefit (expense) 1.2 (2.0) (41.5) (32.1) Net (loss) income from continuing operations (27.8) 33.4 99.7 144.0 Income from discontinued operations, net of income taxes 17.1 19.2 58.8 57.7 Net (loss) income (10.7) 52.6 158.5 201.7 Net loss (income) attributable to noncontrolling interests 0.4 0.3 0.1 (0.7) Net (loss) income attributable to Avient common shareholders $ (10.3) $ 52.9 $ 158.6 $ 201.0 (Loss) earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ (0.30) $ 0.37 $ 1.09 $ 1.57 Discontinued operations 0.19 0.21 0.65 0.63 Total $ (0.11) $ 0.58 $ 1.74 $ 2.20 (Loss) earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ (0.30) $ 0.37 $ 1.08 $ 1.56 Discontinued operations 0.19 0.20 0.64 0.62 Total $ (0.11) $ 0.57 $ 1.72 $ 2.18 Cash dividends declared per share of common stock $ 0.2375 $ 0.2125 $ 0.7125 $ 0.6375 Weighted-average shares used to compute earnings per common share: Basic 90.9 91.4 91.3 91.3 Diluted 90.9 92.2 92.0 92.1 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, 2022 2021 2022 2021 Cost of sales: Restructuring costs, including accelerated depreciation $ (2.8) $ (5.3) $ (9.8) $ (8.6) Environmental remediation costs (18.8) (9.4) (23.8) (22.4) Reimbursement of previously incurred environmental costs 0.1 — 8.3 4.5 Acquisition related costs (10.3) (2.6) (10.3) (1.2) Impact on cost of sales (31.8) (17.3) (35.6) (27.7) Selling and administrative expense: Restructuring, legal and other (0.2) — — (1.7) Acquisition related costs (8.2) (2.7) (13.2) (7.2) Impact on selling and administrative expense (8.4) (2.7) (13.2) (8.9) Impact on operating income (40.2) (20.0) (48.8) (36.6) Interest expense, net - costs related to committed financing (10.0) — (10.0) — Mark-to-market on derivative instruments (31.8) — (30.9) — Other — 0.1 0.1 0.1 Impact on other (expense)/income, net (31.8) 0.1 (30.8) 0.1 Impact on income from continuing operations before income taxes (82.0) (19.9) (89.6) (36.5) Income tax benefit on above special items 20.5 4.6 22.5 8.9 Tax adjustments(2) (6.8) 3.6 (10.8) 1.6 Impact of special items on net income from continuing operations $ (68.3) $ (11.7) $ (77.9) $ (26.0) Diluted earnings per common share impact $ (0.75) $ (0.13) $ (0.85) $ (0.28) Weighted average shares used to compute adjusted earnings per share: Diluted 91.6 92.2 92.0 92.1 (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