The new reSound™ NF bio-filled grades are based on polymers such as polypropylene (PP) with 15 to 20 percent bio-based filler.

This cut cycle time by 27 percent.  

This cut cycle time by 27 percent.  

Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted. 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. (2) Tax adjustments include the net tax benefit/(expense) from one-time income tax items, adjustments to uncertain tax position reserves and deferred income tax valuation allowances. 8 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (Unaudited) (In millions) Year Ended December 31, 2020 2019 ASSETS Current assets: Cash and cash equivalents $ 649.5 $ 864.7 Accounts receivable, net 516.6 330.0 Inventories, net 327.5 260.9 Other current assets 89.9 57.7 Total current assets 1,583.5 1,513.3 Property, net 694.9 407.4 Goodwill 1,308.1 685.7 Intangible assets, net 1,008.5 469.3 Operating lease assets, net 80.9 63.8 Other non-current assets 195.4 133.8 Total assets $ 4,871.3 $ 3,273.3 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 18.6 $ 18.4 Accounts payable 471.7 287.7 Current operating lease obligations 25.1 21.0 Accrued expenses and other current liabilities 289.2 375.4 Total current liabilities 804.6 702.5 Non-current liabilities: Long-term debt 1,854.0 1,210.9 Pension and other post-retirement benefits 115.0 56.6 Deferred income taxes 150.7 63.5 Non-current operating lease obligations 56.0 42.8 Other non-current liabilities 192.8 144.3 Total non-current liabilities 2,368.5 1,518.1 SHAREHOLDERS' EQUITY Avient shareholders’ equity 1,683.6 1,051.9 Noncontrolling interest 14.6 0.8 Total equity 1,698.2 1,052.7 Total liabilities and equity $ 4,871.3 $ 3,273.3 9 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Year Ended December 31, 2020 2019 Operating activities Net income $ 133.4 $ 588.8 Adjustments to reconcile net income to net cash provided by operating activities: Gain on sale of business, net of tax — (457.7) Depreciation and amortization 111.8 87.5 Accelerated depreciation and fixed asset charges associated with restructuring activities 3.2 — Deferred income tax benefit (1.1) (3.2) Share-based compensation expense 11.3 11.6 Changes in assets and liabilities, net of the effect of acquisitions: (Increase) decrease in accounts receivable (4.6) 29.7 Decrease in inventories 40.2 40.2 Increase (decrease) in accounts payable 79.5 (22.7) Increase (decrease) in pension and other post-retirement benefits 30.7 (19.7) Increase in post-acquisition earnout liabilities 1.0 36.4 (Decrease) increase in accrued expenses and other assets and liabilities - net (3.7) 9.9 Taxes paid on gain on sale of business (142.0) — Payment of post-acquisition date earnout liability (38.1) — Net cash provided by operating activities 221.6 300.8 Investing activities Capital expenditures (63.7) (81.7) Business acquisitions, net of cash acquired (1,380.2) (119.6) Net proceeds from divestiture 7.1 761.8 Net proceeds from other assets 5.2 51.4 Net cash (used) provided by investing activities (1,431.6) 611.9 Financing activities Debt offering proceeds 650.0 — Borrowings under credit facilities — 963.4 Repayments under credit facilities — (1,083.9) Purchase of common shares for treasury (22.4) (26.9) Cash dividends paid (71.3) (60.3) Repayment of other debt — (1.8) Repayment of long-term debt (7.8) (6.5) Payments on withholding tax on share awards (2.3) (2.1) Debt financing costs (9.5) (0.2) Equity offering proceeds, net of underwriting discount and issuance costs 496.1 — Payment of acquisition date earnout liability (50.8) — Net cash provided (used) by financing activities 982.0 (218.3) Effect of exchange rate changes on cash 12.8 (0.6) (Decrease) increase in cash and cash equivalents (215.2) 693.8 Cash and cash equivalents at beginning of year 864.7 170.9 Cash and cash equivalents at end of year $ 649.5 $ 864.7 10 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income at the segment level does not include: special items as defined in Attachment 3; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker. Three Months Ended December 31, Year Ended December 31, Reconciliation to Consolidated Statements of Income 2020 2019 2020 2019 Sales $ 997.0 $ 658.6 $ 3,242.1 $ 2,862.7 Gross margin - GAAP 252.9 153.3 784.3 657.2 Special items in gross margin (Attachment 3) 1.7 (0.8) 25.3 7.3 Adjusted Gross margin $ 254.6 $ 152.5 $ 809.6 $ 664.5 Adjusted Gross margin as a percent of sales 25.5 % 23.2 % 25.0 % 23.2 % Operating income - GAAP 65.0 20.5 189.3 156.8 Special items in operating income (Attachment 3) 14.6 24.6 73.7 71.7 Adjusted Operating income $ 79.6 $ 45.1 $ 263.0 $ 228.5 Adjusted Operating income as a percent of sales 8.0 % 6.8 % 8.1 % 8.0 % The table below reconciles pre-special income tax expense and the pre-special effective tax rate to their most comparable US GAAP figures.

Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted. Three Months Ended December 31, 2021 2020 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 29.8 $ 0.32 $ 74.2 $ 0.81 Special items, after tax (Attachment 3) 24.0 0.26 (26.7) (0.29) Adjusted net income / EPS - excluding special items $ 53.8 $ 0.58 $ 47.5 $ 0.52 (1) Per share amounts may not recalculate from figures presented herein due to rounding Year Ended December 31, 2021 2020 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 230.8 $ 2.51 $ 132.0 $ 1.46 Special items, after tax (Attachment 3) 50.0 0.54 24.8 0.27 Adjusted net income / EPS - excluding special items $ 280.8 3.05 $ 156.8 1.73 (1) Per share amounts may not recalculate from figures presented herein due to rounding 8 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, 2021 2020 2021 2020 Sales $ 1,201.5 $ 997.0 $ 4,818.8 $ 3,242.1 Cost of sales 948.4 744.1 3,719.2 2,457.8 Gross margin 253.1 252.9 1,099.6 784.3 Selling and administrative expense 179.1 187.9 718.4 595.0 Operating income 74.0 65.0 381.2 189.3 Interest expense, net (17.5) (19.3) (75.3) (74.6) Other (expense) income, net (5.4) 11.7 (1.3) 24.3 Income from continuing operations before income taxes 51.1 57.4 304.6 139.0 Income tax (expense) benefit (22.2) 17.3 (74.0) (5.2) Net income from continuing operations 28.9 74.7 230.6 133.8 Income (loss) from discontinued operations, net of income taxes — 0.1 — (0.4) Net income 28.9 74.8 230.6 133.4 Net loss (income) attributable to noncontrolling interests 0.9 (0.5) 0.2 (1.8) Net income attributable to Avient common shareholders $ 29.8 $ 74.3 $ 230.8 $ 131.6 Earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.33 $ 0.81 $ 2.53 $ 1.47 Discontinued operations — — — (0.01) Total $ 0.33 $ 0.81 $ 2.53 $ 1.46 Earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.32 $ 0.81 $ 2.51 $ 1.46 Discontinued operations — — — (0.01) Total $ 0.32 $ 0.81 $ 2.51 $ 1.45 Cash dividends declared per share of common stock $ 0.2375 $ 0.2125 $ 0.8750 $ 0.8200 Weighted-average shares used to compute earnings per common share: Basic 91.5 91.4 91.4 90.1 Diluted 92.4 92.1 92.1 90.6 9 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, 2021 2020 2021 2020 Cost of sales: Restructuring costs, including accelerated depreciation $ (6.0) $ (1.8) $ (14.6) $ (4.3) Environmental remediation costs (0.5) (1.1) (22.9) (20.4) Reimbursement of previously incurred environmental costs — — 4.5 8.7 Acquisition related costs 0.6 1.2 (0.6) (9.3) Impact on cost of sales (5.9) (1.7) (33.6) (25.3) Selling and administrative expense: Restructuring, legal and other (4.2) (13.0) (5.9) (22.5) Acquisition earn-out adjustments — 1.5 — (1.0) Acquisition related costs (1.1) (1.4) (8.3) (24.9) Impact on selling and administrative expense (5.3) (12.9) (14.2) (48.4) Impact on operating income (11.2) (14.6) (47.8) (73.7) Costs related to committed financing in interest expense, net — — — (10.1) Other income, net — 0.1 0.1 0.4 Pension settlement/curtailment and mark-to-market adjustment (loss) gain (9.4) 10.3 (9.4) 17.2 Impact on income from continuing operations before income taxes (20.6) (4.2) (57.1) (66.2) Income tax benefit (expense) on above special items 4.1 (1.3) 13.0 14.1 Tax adjustments(2) (7.5) 32.2 (5.9) 27.3 Impact of special items on net income from continuing operations attributable to Avient Shareholders $ (24.0) $ 26.7 $ (50.0) $ (24.8) Diluted earnings per common share impact of special items on net income from continuing operations attributable to Avient shareholders $ (0.26) $ 0.29 $ (0.54) $ (0.27) Weighted average shares used to compute adjusted earnings per share: Diluted 92.4 92.1 92.1 90.6 (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. (2) Tax adjustments include the net tax benefit/(expense) from one-time income tax items, adjustments to uncertain tax position reserves and deferred income tax valuation allowances. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (Unaudited) (In millions) Year Ended December 31, 2021 2020 ASSETS Current assets: Cash and cash equivalents $ 601.2 $ 649.5 Accounts receivable, net 642.3 516.6 Inventories, net 461.1 327.5 Other current assets 128.1 108.5 Total current assets 1,832.7 1,602.1 Property, net 676.1 694.9 Goodwill 1,286.4 1,308.1 Intangible assets, net 925.2 1,008.5 Operating lease assets, net 74.1 80.9 Other non-current assets 208.4 176.0 Total assets $ 5,002.9 $ 4,870.5 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 8.6 $ 18.6 Accounts payable 553.9 471.7 Current operating lease obligations 24.2 25.1 Accrued expenses and other current liabilities 359.6 285.6 Total current liabilities 946.3 801.0 Non-current liabilities: Long-term debt 1,850.3 1,854.0 Pension and other post-retirement benefits 100.0 115.0 Deferred income taxes 100.6 140.0 Non-current operating lease obligations 50.1 56.0 Other non-current liabilities 165.1 192.8 Total non-current liabilities 2,266.1 2,357.8 SHAREHOLDERS' EQUITY Avient shareholders’ equity 1,774.7 1,697.1 Noncontrolling interest 15.8 14.6 Total equity 1,790.5 1,711.7 Total liabilities and equity $ 5,002.9 $ 4,870.5 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Year Ended December 31, 2021 2020 Operating activities Net income $ 230.6 $ 133.4 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 144.2 111.8 Accelerated depreciation 1.7 3.2 Share-based compensation expense 11.2 11.3 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (143.1) (4.6) (Increase) decrease in inventories (139.5) 40.2 Increase in accounts payable 95.3 78.4 (Decrease) increase in pension and other post-retirement benefits (10.9) 30.7 Increase in post-acquisition earnout liabilities — 1.0 Increase (decrease) in accrued expenses and other assets and liabilities, net 44.3 (3.7) Taxes paid on gain on divestiture — (142.0) Payment of post-acquisition date earnout liability — (38.1) Net cash provided by operating activities 233.8 221.6 Investing activities Capital expenditures (100.6) (63.7) Business acquisitions, net of cash acquired (47.6) (1,380.2) Net proceeds from divestiture — 7.1 Other investing activities (2.0) 5.2 Net cash used by investing activities (150.2) (1,431.6) Financing activities Debt offering proceeds — 650.0 Purchase of common shares for treasury (4.2) (22.4) Cash dividends paid (77.7) (71.3) Repayment of long-term debt (18.5) (7.8) Payments on withholding tax on share awards (10.7) (2.3) Debt financing costs — (9.5) Equity offering proceeds, net of underwriting discount and issuance costs — 496.1 Payment of acquisition date earnout liability — (50.8) Other financing activities (3.5) — Net cash (used) provided by financing activities (114.6) 982.0 Effect of exchange rate changes on cash (17.3) 12.8 Decrease in cash and cash equivalents (48.3) (215.2) Cash and cash equivalents at beginning of year 649.5 864.7 Cash and cash equivalents at end of year $ 601.2 $ 649.5 12 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income at the segment level does not include: special items as defined in Attachment 3; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker. Three Months Ended December 31, Year Ended December 31, Reconciliation to Consolidated Statements of Income 2021 2020 2021 2020 Sales $ 1,201.5 $ 997.0 $ 4,818.8 $ 3,242.1 Gross margin - GAAP 253.1 252.9 1,099.6 784.3 Special items in gross margin (Attachment 3) 5.9 1.7 33.6 25.3 Adjusted Gross margin $ 259.0 $ 254.6 $ 1,133.2 $ 809.6 Adjusted Gross margin as a percent of sales 21.6 % 25.5 % 23.5 % 25.0 % Operating income - GAAP 74.0 65.0 381.2 189.3 Special items in operating income (Attachment 3) 11.2 14.6 47.8 73.7 Adjusted Operating income $ 85.2 $ 79.6 $ 429.0 $ 263.0 Adjusted Operating income as a percent of sales 7.1 % 8.0 % 8.9 % 8.1 % The table below reconciles pre-special income tax expense and the pre-special effective tax rate to their most comparable US GAAP figures.

% Pigment Specific Gravity Color Index Lightfastness WHITE 10EPX03 Titanium Dioxide, Rutile 57 1.95 PW-6 I/O YELLOW 12EPX01 Diarylide AAOT GS 25 1.22 PY-14 I 12EPX03 Diarylide HR RS 20 1.2 PY-83 I/O (Mass) 13EPX02 Isoindolinone RS 30 1.3 PY-110 I/O 13EPX03 Benzimidazolone GS 40 1.27 PY-151 I/O (Mass) 81EPX01 Iron Oxide 40 1.62 PY-42 I/O ORANGE 15EPX03 Benzimidazolone 30 1.26 PO-36 I/O RED 23EPX04 Quinacridone BS 25 1.21 PV-19 I/O 23EPX06 Specialty Naphthol BS 30 1.21 PR-170 I/O (Mass) C 25EPX01 Red 2B, Ca Salt Bs 24 1.27 PR-48:2 I/O (Mass) 28EPX01 Red 2B, Ba Salt YS 23 1.29 PR-48:1 I/O (Mass) 82EPX01 Iron Oxide, Light BS 40 1.67 PR-101 I/O 82EPX02 Iron Oxide, Dark BVS 40 1.68 PR-101 I/O 82EPX04 Iron Oxide, Light VYS 40 1.67 PR-101 I/O BLUE 40EXP03 Phthalocyanine GS 25 1.25 PB-15:3 I/O 40EXP05 Phthalocyanine RS 25 1.25 PB-15:3 I/O 42EXP02 Ultramarine 50 1.54 PB-29 I/O 49EXP01 Cobalt 50 1.83 PB-28 I/O GREEN 50EPX02 Phthalocyanine BS 18 1.34 PG-7 I/O 50EPX03 Phthalocyanine YS 25 1.42 PG-7 I/O 59EPX01 Chromium Oxide 40 1.64 PG-17 I/O VIOLET/MAGENTA 24EPX03 Quinacridone Violet 15 1.2 PV-19 I/O 24EPX04 Ultramarine Violet 50 1.66 PV-15 I/O 24EPX05 Quinacridone Magenta 20 1.21 PR-122 I/O 24EPX06 Benzimidazolone 20 1.2 PV-32 I/O 24EPX07 Carbazole Violet 15 1.2 PV-23 I/O BROWN/TAN 83EPX01 Iron Oxide, Light 39 1.64 PBr-6 I/O 83EPX02 Iron Oxide, Dark 40 1.66 PBr-6 I/O BLACK 90EPX01 Furnace - High Jet 14 1.23 PBk-7 I/O 90EPX04 Furnace - Medium 20 1.25 PBk-7 I/O 90EPX05 Iron Oxide 50 1.77 PBk-11 I/O EPX RS = Red Shade YS = Yellow Shade VYS = Very Yellow Shade BS = Blue Shade VBS = Very Blue Shade GS = Green Shade HR = Heat-Resistant LIGHTFASTNESS I = Indoor Only I/O = Indoor or Outdoor Mass = Outdoor Masstone Application Only C = Some Caution Advised www.avient.com Copyright © 2020, Avient Corporation.

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