These expedients are effective for the period from March 2020 to December 31, 2022. If highly effective, any subsequent test may be done qualitatively. These effectively convert a portion of our U.S.

Senior management believes these measures 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. In addition, operating income before the effect of special items is a component of Avient annual and long-term employee incentive plans and is used in debt covenant computations. Senior management believes these measures 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.

Senior management believes these measures 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. In addition, operating income before the effect of special items is a component of Avient annual and long-term employee incentive plans and is used in debt covenant computations. Senior management believes these measures 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.

Uncertain tax positions increased the effective tax rate by 0.6% ($1.0 million). ASU 2016-09 is effective for annual and interim periods beginning after December 15, 2016, and should be applied prospectively, with certain cumulative effect adjustments. Uncertain tax positions increased the effective tax rate by 0.6% ($1.0 million).

Patterson Page 101 Critical Imperatives – Near Term • Successfully integrate ColorMatrix with “Invest to Grow” strategy • Accelerate cross-selling and leverage Lean Six Sigma to drive sales-force effectiveness and Sigma to drive sales-force effectiveness and improve execution • Overcome current demand weakness in Europe and beat our 2012 goals!

Certificate No: QMS10207 Certification Date: 13 FEB 1991 Effective Date: 02 MAY 2025 Expiration Date 04 MAY 2028 Revision Date: 02 MAY 2025 Dominic Townsend, President Copyright as of the Effective Date, ABS Quality Evaluations, Inc.

As of December 31, 2018, we had completed our accounting for the tax effects of the enactment of the TCJA. If highly effective, any subsequent test may be done qualitatively. This effectively converts a portion of our U.S.

Senior management believes these measures 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. In addition, operating income before the effect of special items is a component of Avient's annual incentive plans and is used in debt covenant computations. Senior management believes these measures 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.

Certificate Avient Corporation Certificate Of Conformance This is to certify that the Quality Management System of: Avient Corporation 33587 Walker Road Avon Lake OH 44012 United States has been assessed by ABS Quality Evaluations, Inc. and found to be in conformance with the requirements set forth by: ISO 9001:2015 The Quality Management System is applicable to: Design and manufacture of colour and additive concentrates, thermoplastic resins and specialty compounds Certificate No: 65799 Certification Date: 01 OCT 2020 Effective Date: 25 SEP 2023 Expiration Date 30 SEP 2026 Revision Date: 06 DEC 2024 Dominic Townsend, President Copyright as of the Effective Date, ABS Quality Evaluations, Inc. Administration, Site management (Facitilities, EHS), Manufacture, Laboratory (QC and Technical Development), Maintenance and Infrastructure, Warehouse and Transport, SCM(DIP, Logistics, CSD, Call-off), QC, Product Stewardship 30, Hsing Pang Road Taoyuan 33068 Taiwan FACILITY NAME FACILITY ACTIVITY ADDRESS Copyright as of the Effective Date, ABS Quality Evaluations, Inc. Development and manufacturing of Masterbatch products (including additive Masterbatch) No 88 Lane 4377 Jindu Road 201108 Shanghai FACILITY NAME FACILITY ACTIVITY ADDRESS Copyright as of the Effective Date, ABS Quality Evaluations, Inc.

SPECIAL EFFECTS 2