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Microsoft PowerPoint - AVNT Q1 2024 Investor Presentation AVIENT CORPORATION I N V E S T O R P R E S E N T A T I O N (NYSE: AVNT) M A Y 2 0 2 4 D I S C L A I M E R Forward-Looking Statements Certain statements contained in or incorporated by reference into this presentation constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Continue fostering our Great Place to Work® culture Strategic ObjectivesStrategic Objectives Long Term Growth Rates Growth DriversGrowth Drivers $340 $455 $790 $1,135 2016 2018 2020 2023 $51 $84 $212 $645 2016 2018 2020 2023 $108 $113 $231 $230 2016 2018 2020 2023 $265 $358 $726 $725 2016 2018 2020 2023 8-12% 8-10% 8-10% 5% Sustainable Solutions Composites Healthcare Asia/Emerging Regions Profitable GrowthProfitable Growth Great Place to WorkGreat Place to Work 5.4% 10.9% 16.0% 2006 2014 2023 EBITDA Margins $0.14 $1.93 $2.36 2006 2014 2023 Adjusted EPS TO P- T IE R S US TA I NA B I L I TY PE R F OR MA N C E A N D R EC O G NI T I ON Industry Sustainability Standards ESG Ratings Performance 1 2 4 87th 94th percentile 5 Avient CDP Score: A- M AY 7 , 2 0 2 4 W E B C A S T P R E S E N TA T I O N 7 REGIONAL DEMAND TREND S-TOTA L COMPA NY Q 1 S A L E S V S P Y ( E X C L U D I N G F X ) 7 US & Canada Latin America EMEA Asia +2% -6% Flat +2% Avient ex. Q1 2023 ( T O TA L C O M PA N Y ) $846 $829 Q1 23 Q1 24 $134 $143 Q1 23 Q1 24 17.3% Sales Adjusted EBITDA (in millions) $0.63 $0.76 Q1 23 Q1 24 Adjusted EPS (in millions) + 7% + 21% Sales Adjusted EBITDA Adjusted EPS 9 - 2% 15.8% +150 bps * * * Adjusted EBITDA Margin % Q1 2024 SEGMENT PERFORMANCE ( C O L O R , A D D I T I V E S & I N K S ) $537 $515 Q1 23 Q1 24 $91 $97 Q1 23 Q1 24 18.8% Sales Adjusted EBITDA (in millions) (in millions) + 7% Sales Adjusted EBITDA 10 - 4% 17.0% +180 bps * * * Adjusted EBITDA Margin % • Year over year demand continues to improve for the segment but slowly due to continued weakness in Europe • Raw material deflation & cost reduction actions primary drivers of adjusted EBITDA growth and margin expansion of +180 bps vs Q1 2023 Q1 2024 SEGMENT PERFORMANCE ( S P E C I A LT Y E N G I N E E R E D M AT E R I A L S ) $310 $314 Q1 23 Q1 24 $64 $73 Q1 23 Q1 24 23.2% Sales Adjusted EBITDA (in millions) (in millions) + 14% Sales Adjusted EBITDA 11 + 1% 20.8% +240 bps * * * Adjusted EBITDA Margin % • Sales growth in defense end market offset by weaker demand in telecommunications end market • Raw material deflation and favorable mix impact from defense sales primary drivers of adjusted EBITDA growth and margin expansion of +240 bps vs Q1 2023 Q1 EBITDA BRIDGE ( T O TA L C O M PA N Y ) 12 $ millions CAI: Price / Mix (1) Deflation 16 SEM: Price / Mix 4 Deflation 7 Net Price Benefit 26 Wage/Other Inflation (9) FX (2) Q1 2024 $143 Adjusted EBITDA Q1 2023 $ 134 Demand (6) • Positive net price benefit: o Favorable raw material deflation in both segments • Wage and other inflation more than offset cost reductions/synergies 2 0 2 4 G U I D A N C E FY 20 24 GUIDA NC E Original Revised Adjusted EBITDA $505 to $535 million $510 to $535 million Adjusted EPS $2.40 to $2.65 $2.50 to $2.65 Interest Expense $105 to $110 million $105 million Adjusted Effective Tax Rate 23% to 25% 23% to 25% Capital Expenditures ~$140 million ~$140 million 14 Q2 2024: Adjusted EPS of $0.71 C E O “ T O P O F M I N D ” F O C U S A R E A S AREAS OF FOCUS 16 +7% Drive Profitable Organic Top-Line Growth with Margin Expansion Amplify Innovation Build Leadership & Talent Pipeline A P P E N D I X 19 Performance Additives 15% Pigments 13% TiO2 9% Dyestuffs 2% Polyethylene 10%Nylon 5% Polypropylene 4% Styrenic Block Copolymer 4% Other Raw Materials 38% ~40% hydrocarbon based (Grey shaded materials are hydrocarbon based, includes portion of “Other Raw Materials”) Non-hydrocarbon based materials RA W MATERI AL BA SKET SEGMENT DATA U.S. & Canada 41% EMEA 36% Asia 18% Latin America 5% 2023 SEGMENT, END MARKET AND GEOGRAPHY GEOGRAPHY REVENUESEGMENT FINANCIALS Consumer 19% Packaging 23%Industrial 16% Building and Construction 9% Telecommunications 4% Energy 5% Defense 7% END MARKET REVENUE $2,007M $358M $1,138M $224M Sales EBITDA Specialty Engineered Materials Color Additives and Inks $502M$3,143M (1) Transportation 10% Healthcare 7% 21 (1) Total company sales and adjusted EBITDA of $3,143M and $502M, respectively, include intercompany sales eliminations and corporate costs 2 0 2 3 R E V E N U E | $ 2 . 0 B I L L I O N US & Canada 34% EMEA 37% Asia 21% Latin America 8% END MARKET REGION 22 Packaging 34% Consumer 21% Healthcare 8% Industrial 15% Transportation 9% Building & Construction 10% Telecommunications 1% Energy 2% COLOR , AD DI TI VES & INKS 2 0 2 3 R E V E N U E | $ 1 . 1 B I L L I O N US & Canada 52% EMEA 35% Asia 13% 23 Packaging 5% Consumer 16% Healthcare 6%Industrial 16% Transportation 12% Telecommunications 9% Energy 10% Defense 18% Building & Construction 8% END MARKET REGION SPEC IA LTY ENGI NEER ED MATERI ALS Packaging 32% Consumer 26% Healthcare 9% Industrial 13% Building & Construction 6% Telecommunications 2% Energy 2% Defense 1% Asia (18% of sales) Transportation 9% 2 0 2 3 AV I E N T R E G I O N A L S A L E S Packaging 25% Consumer 13% Healthcare 5% Industrial 18% Building & Construction 9% Energy 5% Defense 8% EMEA (36% of sales)Transportation 13% Packaging 13% Consumer 22% Healthcare 10% Industrial 16% Building & Construction 12% Energy 6% Defense 8% US & Canada (41% of sales) Transportation 9% Packaging 59% Consumer 22% Healthcare 2% Industrial 8% Building & Construction 4% LATAM (5% of sales) Transportation 5% Telecommunications 4% Telecommunications 4% 24 B Y E N D M A R K E T Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except for per share data) Senior management uses comparisons of adjusted net income from continuing operations attributable to Avient shareholders and diluted adjusted earnings per share (EPS) from continuing operations attributable to Avient shareholders, excluding special items, to assess performance and facilitate comparability of results.

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 TAB LE 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. G A A P I N C O M E S T A T E M E N T R E C A S T F O R A V I E N 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 Avient Corporation 3 (In millions, except per share data) Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 YTD 2022 Sales 826.0$ 864.5$ 818.0$ 807.1$ 3,315.6$ 892.2$ 891.0$ 1,783.2$ Cost of sales 562.9 615.9 602.4 590.5 2,371.7 637.8 630.1 1,267.9 Gross margin 263.1 248.6 215.6 216.6 943.9 254.4 260.9 515.3 Selling and administrative 168.7 166.2 162.8 166.4 664.1 152.2 160.8 313.0 Operating income 94.4 82.4 52.8 50.2 279.8 102.2 100.1 202.3 Interest expense, net (19.3) (19.5) (19.0) (17.5) (75.3) (16.9) (16.2) (33.1) Other income (expense), net 1.6 1.1 1.6 (5.3) (1.0) (0.6) 1.6 1.0 Income before income taxes 76.7 64.0 35.4 27.4 203.5 84.7 85.5 170.2 Income tax (expense) benefit (16.3) (13.8) (2.0) (16.2) (48.3) (20.0) (22.7) (42.7) Net income from continuing operations 60.4 50.2 33.4 11.2 155.2 64.7 62.8 127.5 Net income from discontinued operations, net of income taxes 19.3 19.2 19.2 17.7 75.4 19.8 21.9 41.7 Net income 79.7 69.4 52.6 28.9 230.6 84.5 84.7 169.2 Net (income) loss attributable to noncontrolling interests (0.4) (0.6) 0.3 0.9 0.2 (0.3) - (0.3) Net income attributable to Avient common shareholders 79.3$ 68.8$ 52.9$ 29.8$ 230.8$ 84.2$ 84.7$ 168.9$ Earnings per share attributable to Avient common shareholders - Basic Continuing operations 0.66$ 0.54$ 0.37$ 0.13$ 1.70$ 0.70$ 0.69$ 1.39$ Discontinued operations 0.21$ 0.21$ 0.21$ 0.20$ 0.83$ 0.22$ 0.24$ 0.46$ Total 0.87$ 0.75$ 0.58$ 0.33$ 2.53$ 0.92$ 0.93$ 1.85$ Earnings per share attributable to Avient common shareholders - Diluted Continuing operations 0.65$ 0.54$ 0.37$ 0.13$ 1.69$ 0.70$ 0.68$ 1.38$ Discontinued operations 0.21$ 0.20$ 0.20$ 0.19$ 0.82$ 0.21$ 0.24$ 0.45$ Total 0.86$ 0.74$ 0.57$ 0.32$ 2.51$ 0.91$ 0.92$ 1.83$ A D J U S T E D F I N A N C I A L I N F O R M A T I O N R E C A S T F O R A V I E N 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 Avient Corporation 4 (In millions, except per share data) Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 YTD 2022 Sales 826.0$ 864.5$ 818.0$ 807.1$ 3,315.6$ 892.2$ 891.0$ 1,783.2$ Cost of sales 565.1 603.3 585.1 584.6 2,338.1 632.0 632.1 1,264.1 Gross margin 260.9 261.2 232.9 222.5 977.5 260.2 258.9 519.1 Selling and administrative 164.1 164.6 160.1 161.1 649.9 151.3 157.0 308.3 Operating income 96.8 96.6 72.8 61.4 327.6 108.9 101.9 210.8 Interest expense, net (19.3) (19.5) (19.0) (17.5) (75.3) (16.9) (16.2) (33.1) Other income (expense), net 1.6 1.1 1.5 4.1 8.3 (0.7) 0.7 0.0 Income before income taxes 79.1 78.2 55.3 48.0 260.6 91.3 86.4 177.7 Income tax expense (16.1) (16.3) (10.2) (12.8) (55.4) (20.2) (20.4) (40.6) Net income from continuing operations 63.0 61.9 45.1 35.2 205.2 71.1 66.0 137.1 Net (income) loss attributable to noncontrolling interests (0.4) (0.6) 0.3 0.9 0.2 (0.3) - (0.3) Adjusted Net income attributable to Avient common shareholders - continuing operations 62.6$ 61.3$ 45.4$ 36.1$ 205.4$ 70.8$ 66.0$ 136.8$ Adjusted earnings per share attributable to Avient common shareholders - Diluted 0.68$ 0.66$ 0.49$ 0.39$ 2.23$ 0.77$ 0.72$ 1.48$ Weighted average diluted Shares 92.2 92.4 92.2 92.4 92.1 92.3 92.1 92.2 S E G M E N T D A T A R E C A S T F O R A V I E N 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 Avient Corporation 5 (In millions) Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 2022 YTD Sales: Color, Additives and Inks 609.3$ 624.4$ 586.6$ 581.3$ 2,401.6$ 649.5$ 649.1$ 1,298.6$ Specialty Engineered Materials 214.7 238.9 231.7 226.3 911.6 243.1 242.3 485.4 Corporate and Eliminations 2.0 1.2 (0.3) (0.5) 2.4 (0.4) (0.4) (0.8) Sales 826.0 864.5 818.0 807.1 3,315.6 892.2 891.0 1,783.2 Gross Margin: Color, Additives and Inks 197.5$ 193.4$ 172.1$ 164.5$ 727.5$ 192.1$ 193.4$ 385.5$ Specialty Engineered Materials 63.1 68.1 61.4 58.3 250.9 68.4 66.0 134.4 Corporate and Eliminations 2.5 (12.9) (17.9) (6.2) (34.5) (6.1) 1.5 (4.6) Gross Margin 263.1 248.6 215.6 216.6 943.9 254.4 260.9 515.3 Se lling and Administrative Expense : Color, Additives and Inks 108.7$ 107.1$ 105.3$ 103.3$ 424.4$ 97.6$ 99.8$ 197.4$ Specialty Engineered Materials 30.5 32.3 31.4 31.2 125.4 30.1 30.8 60.9 Corporate and Eliminations 29.5 26.8 26.1 31.9 114.3 24.5 30.2 54.7 Selling and Administrative Expense 168.7 166.2 162.8 166.4 664.1 152.2 160.8 313.0 Operating Income: Color, Additives and Inks 88.8$ 86.3$ 66.8$ 61.2$ 303.1$ 94.5$ 93.6$ 188.1$ Specialty Engineered Materials 32.6 35.8 30.0 27.1 125.5 38.3 35.2 73.5 Corporate and Eliminations (27.0) (39.7) (44.0) (38.1) (148.8) (30.6) (28.7) (59.3) Operating Income 94.4 82.4 52.8 50.2 279.8 102.2 100.1 202.3 Earnings Be fore Interest, Taxes, Depreciation and Amortization (EBITDA): Color, Additives and Inks 116.2$ 111.6$ 93.4$ 87.6$ 408.8$ 120.5$ 119.5$ 240.0$ Specialty Engineered Materials 40.4 43.9 37.9 35.1 157.3 46.1 42.9 89.0 Corporate and Eliminations (25.3) (39.5) (41.9) (34.6) (141.3) (26.8) (26.0) (52.8) Other income (expense) 1.6 1.1 1.6 (5.3) (1.0) (0.6) 1.6 1.0 EBITDA 132.9 117.1 91.0 82.8 423.8 139.2 138.0 277.2 N O N - G A A P R E C O N C I L I A T I O N S F O R R E C A S T H I S T O R I C A L R E S U L T S Avient Corporation 6 (In millions, except per share data) Avie nt Special Items Adjuste d Avient Avient Special Items Adjusted Avient Avient Special Items Adjusted Avient Avient Special Items Adjusted Avient Avient Special Items Adjusted Avie nt Sales $ 826.0 $ - $ 826.0 $ 864.5 $ - $ 864.5 $ 818.0 $ - $ 818.0 $ 807.1 $ - $ 807.1 $ 3,315.6 $ - $ 3,315.6 Gross margin 263.1 (2.2) 260.9 248.6 12.6 261.2 215.6 17.3 232.9 216.6 5.9 222.5 943.9 33.6 977.5 Selling and administrative expense 168.7 (4.6) 164.1 166.2 (1.6) 164.6 162.8 (2.7) 160.1 166.4 (5.3) 161.1 664.1 (14.2) 649.9 Operating income 94.4 2.4 96.8 82.4 14.2 96.6 52.8 20.0 72.8 50.2 11.2 61.4 279.8 47.8 327.6 Interest expense, net (19.3) - (19.3) (19.5) - (19.5) (19.0) - (19.0) (17.5) - (17.5) (75.3) - (75.3) Other income (expense), net 1.6 - 1.6 1.1 - 1.1 1.6 (0.1) 1.5 (5.3) 9.4 4.1 (1.0) 9.3 8.3 Income taxes (16.3) 0.2 (16.1) (13.8) (2.5) (16.3) (2.0) (8.2) (10.2) (16.2) 3.4 (12.8) (48.3) (7.1) (55.4) Net income (loss) attributable to noncontrolling interests (0.4) - (0.4) (0.6) - (0.6) 0.3 - 0.3 0.9 - 0.9 0.2 - 0.2 Net income from continuing operations attributable to Avient shareholders $ 60.0 $ 2.6 $ 62.6 $ 49.6 $ 11.7 $ 61.3 $ 33.7 $ 11.7 $ 45.4 $ 12.1 $ 24.0 $ 36.1 $ 155.4 $ 50.0 $ 205.4 Net income / EPS $ 0.65 0.03 $ 0.68 $ 0.54 0.13 $ 0.66 $ 0.37 0.13 $ 0.49 $ 0.13 $ 0.26 $ 0.39 $ 1.69 0.54 $ 2.23 Weighted-average diluted shares 92.2 92.2 92.2 92.4 92.4 92.4 92.2 92.2 92.2 92.4 92.4 92.4 92.1 92.1 92.1 Three Months Ended December 31, 2021 Year Ended December 31, 2021 Three Months Ended March 31, 2021 Three Months Ended June 30, 2021 Three Months Ended September 30, 2021 N O N - G A A P R E C O N C I L I A T I O N S F O R R E C A S T H I S T O R I C A L R E S U L T S Avient Corporation 7 (In millions, except per share data) Avient Special Items Adjusted Avient Avient Special Items Adjusted Avient Avient Special Items Adjusted Avient Sales $ 892.2 $ - $ 892.2 $ 891.0 $ - $ 891.0 $ 1,783.2 $ - $ 1,783.2 Gross margin 254.4 5.8 260.2 260.9 (2.0) 258.9 515.3 3.8 519.1 Selling and administrative expense 152.2 (0.9) 151.3 160.8 (3.8) 157.0 313.0 (4.7) 308.3 Operating income 102.2 6.7 108.9 100.1 1.8 101.9 202.3 8.5 210.8 Interest expense, net (16.9) - (16.9) (16.2) - (16.2) (33.1) - (33.1) Other (expense) income, net (0.6) (0.1) (0.7) 1.6 (0.9) 0.7 1.0 (1.0) 0.0 Income taxes (20.0) (0.2) (20.2) (22.7) 2.3 (20.4) (42.7) 2.1 (40.6) Net income attributable to noncontrolling interests (0.3) - (0.3) - - - (0.3) - (0.3) Net income from continuing operations attributable to Avient shareholders $ 64.4 $ 6.4 $ 70.8 $ 62.8 $ 3.2 $ 66.0 $ 127.2 $ 9.6 $ 136.8 Net income / EPS $ 0.70 0.07 $ 0.77 $ 0.68 0.03 $ 0.72 $ 1.38 0.10 1.48 Weighted-average diluted shares 92.3 92.3 92.3 92.1 92.1 92.1 92.2 92.2 92.2 Three Months Ended March 31, 2022 Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 N O N - G A A P R E C O N C I L I A T I O N S F O R R E C A S T A D J U S T E D E B I T D A Avient Corporation 8 (In millions) EBITDA Reconciliation Q1 2021 Q2 2021 Q3 2021 Q4 2021 YTD 2021 Q1 2022 Q2 2022 YTD 2022 Net income from continuing operations – GAAP 60.4$ 50.2$ 33.4$ 11.2$ 155.2$ 64.7$ 62.8$ 127.5$ Income tax expense 16.3 13.8 2.0 16.2 48.3 20.0 22.7 42.7 Interest expense, net 19.3 19.5 19.0 17.5 75.3 16.9 16.2 33.1 Depreciation and amortization from continuing operations 36.9 33.6 36.6 37.9 145.0 37.6 36.3 73.9 EBITDA 132.9 117.1 91.0 82.8 423.8 139.2 138.0 277.2 Special items, before tax 2.4 14.2 19.9 20.6 57.1 6.6 0.9 7.5 Depreciation and amortization included in special items (0.6) 1.4 (0.9) (1.6) (1.7) (2.1) (1.1) (3.2) Adjusted EBITDA 134.7$ 132.7$ 110.0$ 101.8$ 479.2$ 143.7$ 137.8$ 281.5$ S U M M A R Y O F S P E C I A L I T E M S Avient Corporation 9 (In millions) Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 2022 YTD Cost of sales: Restructuring costs, including accelerated depreciation (1.8)$ (1.5)$ (5.3)$ (6.0)$ (14.6)$ (4.4)$ (2.6)$ (7.0)$ Environmental remediation costs (0.5) (12.5) (9.4) (0.5) (22.9) (2.0) (3.0) (5.0) Reimbursement of previously incurred environmental costs 4.5 - - - 4.5 0.6 7.6 8.2 Acquisition related adjustments - 1.4 (2.6) 0.6 (0.6) - - - Impact on cost of sales 2.2 (12.6) (17.3) (5.9) (33.6) (5.8) 2.0 (3.8) Selling and administrative expense: Restructuring, legal and other (1.3) (1.4) - (4.2) (6.9) 2.0 (1.7) 0.3 Acquisition/divestiture related costs (3.3) (0.2) (2.7) (1.1) (7.3) (2.9) (2.1) (5.0) Impact on selling and administrative expense (4.6) (1.6) (2.7) (5.3) (14.2) (0.9) (3.8) (4.7) Impact on operating income (2.4) (14.2) (20.0) (11.2) (47.8) (6.7) (1.8) (8.5) Other income, net - - 0.1 (9.4) (9.3) 0.1 0.9 1.0 Impact on income before income taxes (2.4) (14.2) (19.9) (20.6) (57.1) (6.6) (0.9) (7.5) Income tax benefit on above special items 0.9 3.4 4.6 4.1 13.0 1.7 0.2 1.9 Tax adjustments (1.1) (0.9) 3.6 (7.5) (5.9) (1.5) (2.5) (4.0) Impact of special items on net income (2.6)$ (11.7)$ (11.7)$ (24.0)$ (50.0)$ (6.4)$ (3.2)$ (9.6)$

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