Microsoft PowerPoint - Avient Discontinued Operations Financial Information AVIENT CORPORATION R E C A S T F I N A N C I A L I N F O R M A T I O N T O R E F L E C T D I S T R I B U T I O N A S A D I S C O N T I N U E D O P E R A T I O N (NYSE: AVNT) S E P T E M B E R 2 7 , 2 0 2 2 TABLE OF CONTENTS Avient Corporation 2 Slide 3 - GAAP Income Statement Recast for Avient Distribution as a Discontinued Operation Reflects US GAAP (GAAP) Income Statements recast for Avient Distribution as a discontinued operation. 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. 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.

Seller shall not be subject to any liability or damages for delay in performance or non-performance as a result of fire, flood, ice, natural catastrophe, pandemic, strike, lockout, labor shortage, labor dispute or trouble, accident, riot, act of governmental authority, act of God, act of terrorism (including cyber-terrorism and ransomware attacks), or other contingencies and/or circumstances beyond its reasonable control interfering with the production, supply, transportation, or consumption of the Products or with the supply of any raw materials used in connection therewith, or the inability of Seller to purchase raw materials at a commercially reasonable price, or if performance would be contrary to, or constitute a violation of, any regulation, law, or requirement of a recognized government authority, and quantities so affected may be eliminated by Seller from this contract without liability or damages to Seller, but this contract shall otherwise remain unaffected.

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Contact us at +1.844.4AVIENT or visit www.avient.com. Working with the Avient Design team on our VITALPOINT™ grip project was a big win for us. Avient had a good understanding our goals, turned revisions around fast, and helped us finish the project ahead of schedule,” said Zak Kurtshals, President, Hoyt Archery.

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Look to us for help in solving your complex challenges with colors—special effects, molded-in metallics, high temperature applications and more. Bring us your challenges. Look to us for support with: • Color Technology: Custom matching, saturated colors and special effects to fill market niches and eliminate secondary operations • Color and Design Services: Trend and color insights, and product development assistance to optimize design and gain speed to market • Regulatory Coordination: Aid with new product approvals with UL, NSF, FDA, healthcare guidelines and others to reduce regulatory overhead and minimize risk • Field Technical Services: Support for tool design, startup and production optimization to gain manufacturing efficiencies • Sustainability: Innovative materials and solutions to help you meet your sustainability goals 1.844.4AVIENT www.avient.com Copyright © 2020, Avient Corporation.

A wide range of opaque and translucent colors is available, as well as the option to work with us for any custom color requirements. Customized color solutions are available on request • Production under ISO 13485 / GMP quality system with change control management • Fingerprinting of raw materials and routine batch testing • Extractability evaluated in hexane, isopropanol, and water according to ISO 10993 part 18 REGULATORY SUPPORT • Raw materials are pre-tested to biologically- evaluated raw materials using ISO 10993-1 and USP chapters , Class VI • DMF/MAF documentation filed with the FDA for all standard colors APPLICATIONS MEVOPUR LQ formulations can be applied in demanding applications including: • Medical devices such as catheter tubing & connectors, syringe tips, and needleless connectors • Skin contact devices such as wearables or soft-touch surfaces of medical devices PRODUCT BULLETIN MEVOPUR™-LQ YELLOW (PMS1205C) Product Code FZ1M415005 MEVOPUR™-LQ TRANS YELLOW Product Code FZ1M415006 MEVOPUR™-LQ BLUE (PMS292C) Product Code FZ5M415008 MEVOPUR™-LQ TRANS BLUE Product Code FZ5M415009 MEVOPUR™-LQ RED (PMS198C) Product Code FZ3M415008 MEVOPUR™-LQ TRANS RED Product Code FZ3M415009 MEVOPUR™-LQ GREEN (PMS346C) Product Code FZ6M415008 MEVOPUR™-LQ TRANS GREEN Product Code FZ6M415009 MEVOPUR™-LQ VIOLET (PMS2655C) Product Code FZ4M415003 MEVOPUR™-LQ TRANS VIOLET Product Code FZ4M415004 CUSTOM-MADE Individual options Customized colors are also available to meet your needs, please contact us. Avient products have not been designed for nor are they promoted or intended for use in: (a) medical devices categorized by either the United States Food and Drug Administration (FDA) or the International Standards Organization (ISO) as an “implant” device; or “Permanent” as defined under US Pharmacopoeia (USP) or ISO standards; or (b) active implantable medical devices as defined in EU Directive 90/385/EEC as amended; or (c) medical devices for “Long Term” use as defined in EU Directive 93/42/EEC as amended.

Senior management believes these measures are useful to investors because they allow for comparison to PolyOne's performance in prior periods without the effect of items that, by their nature, tend to obscure PolyOne'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. Reconciliation to Adjusted EPS Excluding Special Items and Impacts of February 2020 Equity Offering and May 2020 Debt Offering Three Months Ended June 30, 2020 Net income from continuing operations attributable to Avient common shareholders $ 23.0 Special items, after tax(1) 2.6 After tax interest expense, net arising from equity offering and debt offering proceeds 4.1 Adjusted net income excluding special items and impact of interest expense, net arising from equity offering and debt offering proceeds $ 29.7 Diluted weighted-average shares used to compute earnings per common share 91.8 Weighted-average impact of 15.3 million shares issued in February 2020 equity offering (15.3) Diluted weighted-average shares excluding impact of shares issued in February 2020 equity offering 76.5 Adjusted EPS excluding special items and impact of equity offering and debt offering $ 0.39 (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, including adjustments related to contingent consideration; 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.

Beggs joined Avient in August 2020 and has more than 20 years of experience in finance and business leadership roles in both public and private organizations with an emphasis on specialty materials and diverse end markets. She previously served as Chief Financial Officer of Hunt Consolidated, Inc., a diversified holding company whose businesses served many industries including energy, real estate and private investments. Prior to Hunt, she worked for Celanese Corporation, where she served in a variety of finance and business positions, including Vice President and Corporate Treasurer, and earlier as Chief Financial Officer of the materials solutions business.