Use of Non-GAAP Measures This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Senior management also uses operating income before special items to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and how it may serve as a basis for future performance. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

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Use of Non-GAAP Measures This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Senior management also uses operating income before special items to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and how it may serve as a basis for future performance. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

All plastics are susceptible to some level of shrink as they solidify as this aids in their removal from the injection molding tooling. Typically, the amount polymers shrink is consistent and accounted for in component designs which enables the holding of tight design tolerances. Learn how LFT is used in the marketplace

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PROFILE/SHEET EXTRUDER R A I L S A N D K I C K P L A T E S • Convert existing PVC profile and sheet rails and kick plates to polyolefin resin to meet Class A fire safety (ASTM E84) • Provide a system that meets healthy building certifications and approvals • Utilize a more sustainable flame retardant technology, removing brominated or halogenated flame retardants from the environment • Achieve non-compromising performance in aesthetics, impact, dimensional stability, CLTE, and E84 testing • Provided broad flame retardant platform, backed by extensive application and industry expertise, to meet global flammability standards • Has largest UL94 recognized Prospector membership with HB, V-0, V-1, V-2 and 5VA/5VB ratings, and broad glow wire performance products • Included in-house UL certified labs and manufacturing locations to perform UL94 material sampling and testing • Supported application development to meet fire safety standards, address current or emerging healthy building codes, smart home requirements, and LEED credits • Offered custom formulations in small lot quantities Cesa™ Flam Non-Halogen Flame Retardants KEY REQUIREMENTS WHY AVIENT?

Fourth quarter and full year GAAP earnings per share (EPS) from continuing operations were $(0.19) and $0.90, respectively. Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP.