The non-GAAP financial measures include: adjusted EPS, earnings before interest, tax, depreciation and amortization (EBITDA), adjusted EBITDA, net debt, Specialty platform operating income, Specialty platform gross margin percentage, adjusted operating income, return on invested capital, net debt/ EBITDA, and the exclusion of corporate charges in certain calculations. EPS: $1.00 $0.54 $0.68 $0.30 $0.45 $0.60 $0.75 H1'12 H1'13 Adjusted EPS $101.0 $132.6 $50.0 $100.0 $150.0 H1'12 H1'13 Adjusted Operating Income (millions) +31% $68.8 $97.7 $50.0 $75.0 $100.0 H1'12 H1'13 Specialty Operating Income (millions) First Half 2013 Financial Highlights • Adjusted EPS increased 26% over prior year first half • Operating Income expanded 31% versus first half 2012 • Specialty operating income up 42% • Revenue grew 22% versus 1H ‘12 • Portfolio transformation activities  Completed acquisition of Spartech  Divested non-core Resin business +26% +42% Page 12 • Significant Debt Maturities $ 1,010 Other Debt 21 • Total Debt at 6/30/13 Less: Cash Net Debt • Available Liquidity Cash ABL Availability Total Liquidity • Net Debt / EBITDA = 1.9x • Net Debt / EBITDA = 2.1x*(tax adjusted) $392 310 $702 $1,031 392 $639 $50 $360 $600 $0 $100 $200 $300 $400 $500 $600 $700 $800 2015 2020 2023 Significant Debt Maturities As of June 30, 2013 ($ millions) Page 13 Coupon Rates: 7.500% 7.375% 5.250% *Pro Forma TTM for taxes on resin gain Debt Maturities & Liquidity Summary – 6/30/13 Cash Balance = $392M Net Debt / EBITDA* = 1.9x • Repurchased ~3.0M shares YTD in 2013 • 17 million shares are available for repurchase under the current authorization Share Repurchase • Introduced a quarterly dividend in Q1 2011 and increased in Q1 2012 (25%) and Q1 2013 (20%) • Objective of maintaining and growing Dividends • Expanding our sales, marketing, and technical capabilities is top priority • Investing in operational and LSS initiatives (including synergy capture) • CAPEX Organic Growth • Targets that expand our: • Specialty offering • End market presence • Geographic footprint • Synergy opportunities • Adjacent material solutions • North American manufacturing alignment Acquisitions *TTM 6/30/2013 Use of Cash Page 14 Why Invest In PolyOne? Adjusted EPS 2006Y* 2007Y* 2008Y* 2009Y 2010Y*** 2011Y*** 2012Y*** *Net Income attributable to PolyOne common shareholders $ 130.9 $ 40.9 $ (417.0) $ 106.7 $ 152.5 $ 153.4 $ 53.3 SunBelt equity earnings, after tax (68.5) (26.1) (20.8) (19.0) (14.7) (3.7) - Special items, after tax (21.2) 41.4 310.0 (31.0) 15.8 (30.5) 35.7 Tax adjustments (30.0) (30.7) 147.2 (44.9) (88.3) (42.3) 0.5 Adjusted net income $ 11.2 $ 25.5 $ 19.4 $ 11.8 $ 65.3 $ 76.9 $ 89.5 Diluted shares 92.8 93.1 92.7 93.4 96.0 94.3 89.8 Adjusted EPS $ 0.12 $ 0.27 $ 0.21 $ 0.13 $ 0.68 $ 0.82 $ 1.00 Adjusted EPS H1 2012*** H1 2013*** *Net Income attributable to PolyOne common shareholders $ 33.7 $ 49.8 Special items, after tax 14.1 15.0 Tax adjustments 1.0 0.7 Adjusted net income $ 48.8 $ 65.5 Diluted shares 90.7 95.8 Adjusted EPS $ 0.54 $ 0.68 *** Restated results to exclude the Resin business and to remove Specialty Coatings from the Performance Products and Solutions segment into Global Color, Additives and Inks segment.

To access Avient’s news library online, please visit www.avient.com/news. Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 22.1 $ 0.24 $ 62.8 $ 0.68 Special items, after tax (Attachment 3) 19.6 0.21 3.2 0.03 Amortization expense, after-tax 16.2 0.18 10.5 0.12 Adjusted net income / EPS $ 57.9 $ 0.63 $ 76.5 $ 0.83 Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 42.9 $ 0.47 $ 127.2 $ 1.38 Special items, after tax (Attachment 3) 41.9 0.46 9.6 0.10 Amortization expense, after-tax 31.3 0.34 21.3 0.23 Adjusted net income / EPS $ 116.1 $ 1.27 $ 158.1 $ 1.71 8 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Sales $ 824.4 $ 891.0 $ 1,670.1 $ 1,783.2 Cost of sales 583.7 630.1 1,181.8 1,267.9 Gross margin 240.7 260.9 488.3 515.3 Selling and administrative expense 178.4 160.8 368.9 313.0 Operating income 62.3 100.1 119.4 202.3 Interest expense, net (29.4) (16.2) (58.2) (33.1) Other (expense) income, net (0.2) 1.6 0.5 1.0 Income from continuing operations before income taxes 32.7 85.5 61.7 170.2 Income tax expense (10.4) (22.7) (18.1) (42.7) Net income from continuing operations 22.3 62.8 43.6 127.5 Income (loss) from discontinued operations, net of income taxes — 21.9 (0.9) 41.7 Net income 22.3 84.7 42.7 169.2 Net income attributable to noncontrolling interests (0.2) — (0.7) (0.3) Net income attributable to Avient common shareholders $ 22.1 $ 84.7 $ 42.0 $ 168.9 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.24 $ 0.69 $ 0.47 $ 1.39 Discontinued operations — 0.24 (0.01) 0.46 Total $ 0.24 $ 0.93 $ 0.46 $ 1.85 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.24 $ 0.68 $ 0.47 $ 1.38 Discontinued operations — 0.24 (0.01) 0.45 Total $ 0.24 $ 0.92 $ 0.46 $ 1.83 Cash dividends declared per share of common stock $ 0.2475 $ 0.2375 $ 0.4950 $ 0.4750 Weighted-average shares used to compute earnings per common share: Basic 91.1 91.4 91.1 91.4 Diluted 91.9 92.1 91.9 92.2 9 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Cost of sales: Restructuring costs, including accelerated depreciation $ (1.2) $ (2.6) $ (7.8) $ (7.0) Environmental remediation costs (13.0) (3.0) (14.4) (5.0) Reimbursement of previously incurred environmental costs — 7.6 — 8.2 Impact on cost of sales (14.2) 2.0 (22.2) (3.8) Selling and administrative expense: Restructuring (0.5) (2.9) (11.9) (1.3) Legal and other (6.4) 1.2 (10.6) 1.5 Acquisition related costs (0.7) (2.1) (4.2) (5.0) Impact on selling and administrative expense (7.6) (3.8) (26.7) (4.8) Impact on operating income (21.8) (1.8) (48.9) (8.6) Other income (loss), net 0.1 0.9 (0.1) 1.0 Impact on income from continuing operations before income taxes (21.7) (0.9) (49.0) (7.6) Income tax expense (benefit) on above special items 5.5 0.2 12.4 2.0 Tax adjustments(2) (3.4) (2.5) (5.3) (4.0) Impact of special items on net income from continuing operations $ (19.6) $ (3.2) $ (41.9) $ (9.6) Diluted earnings per common share impact $ (0.21) $ (0.03) $ (0.46) $ (0.10) Weighted average shares used to compute adjusted earnings per share: Diluted 91.9 92.1 91.9 92.2 (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 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, 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 impact from non-recurring income tax items, adjustments to uncertain tax position reserves and the establishment, reversal or changes to valuation allowances. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) June 30, 2023 December 31, 2022 ASSETS Current assets: Cash and cash equivalents $ 528.7 $ 641.1 Accounts receivable, net 506.4 440.6 Inventories, net 359.0 372.7 Other current assets 116.6 115.3 Total current assets 1,510.7 1,569.7 Property, net 1,007.4 1,049.2 Goodwill 1,705.7 1,671.9 Intangible assets, net 1,614.7 1,597.6 Other non-current assets 213.3 196.6 Total assets $ 6,051.8 $ 6,085.0 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term debt $ 2.2 $ 2.2 Accounts payable 428.7 454.4 Accrued expenses and other current liabilities 345.6 412.8 Total current liabilities 776.5 869.4 Non-current liabilities: Long-term debt 2,179.2 2,176.7 Pension and other post-retirement benefits 67.3 67.2 Deferred income taxes 304.8 342.5 Other non-current liabilities 370.3 276.4 Total non-current liabilities 2,921.6 2,862.8 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,334.7 2,334.5 Noncontrolling interest 19.0 18.3 Total equity 2,353.7 2,352.8 Total liabilities and equity $ 6,051.8 $ 6,085.0 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Six Months Ended June 30, 2023 2022 Operating Activities Net income $ 42.7 $ 169.2 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 96.2 71.1 Accelerated depreciation 1.9 3.2 Share-based compensation expense 6.5 6.3 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (66.6) (133.2) Decrease (increase) in inventories 14.0 (45.9) (Decrease) increase in accounts payable (26.2) 98.5 Accrued expenses and other assets and liabilities, net (93.2) (62.5) Net cash (used) provided by operating activities (24.7) 106.7 Investing activities Capital expenditures (45.9) (34.0) Settlement of foreign exchange derivatives — 75.1 Net proceeds from divestiture 7.3 — Net cash used by investing activities (38.6) 41.1 Financing activities Purchase of common shares for treasury — (36.4) Cash dividends paid (45.0) (43.5) Repayment of long-term debt (1.0) (4.4) Other financing (2.3) (4.1) Net cash used by financing activities (48.3) (88.4) Effect of exchange rate changes on cash (0.8) (15.5) Decrease in cash and cash equivalents (112.4) 43.9 Cash and cash equivalents at beginning of year 641.1 601.2 Cash and cash equivalents at end of period $ 528.7 $ 645.1 12 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income and earnings before interest, taxes, depreciation and amortization (EBITDA) 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.

In consultation with appropriate officers of the Company, oversee (or provide for the oversight of) regulatory compliance with respect to compensation matters, including with respect to applicable tax laws With the assistance of management and any outside advisers the Committee deems appropriate (a) review and discuss with management the Company’s disclosures in the CD&A, and, based on this review, make a recommendation as to whether to include it in the Company’s annual report on Form 10-K and proxy statement relating to the Company’s annual meeting of shareholders, and (b) prepare a Compensation Committee Report for inclusion in the Company’s proxy statement or other applicable SEC filings. 4 Board Reports and Annual Evaluation Committee Meetings and Action • A majority of the Committee members will be a quorum for the transaction of business. • The action of a majority of those present at a meeting at which a quorum is present will be the act of the Committee. • Any action that may be taken at a meeting of the Committee may be taken by written consent so long as the written consent is unanimously approved and filed with the Corporate Secretary

To access Avient’s news library online, please visit www.avient.com/news. Three Months Ended December 31, 2022 2021 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results (Loss) income from continuing operations before income taxes $ (77.4) $ 104.3 $ 26.9 $ 27.4 $ 20.5 $ 47.9 Income tax benefit (expense) - GAAP 60.8 — 60.8 (17.1) — (17.1) Income tax impact of special items (Attachment 3) — (26.8) (26.8) — (4.1) (4.1) Tax adjustments (Attachment 3) — (39.2) (39.2) — 7.5 7.5 Income tax benefit (expense) $ 60.8 $ (66.0) $ (5.2) $ (17.1) $ 3.4 $ (13.7) Effective Tax Rate(1) 78.5 % 19.6 % 62.4 % 28.6 % (1) Rates may not recalculate from figures presented herein due to rounding 15 Year Ended December 31, 2022 2021 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results Income from continuing operations before income taxes $ 63.8 $ 194.0 $ 257.8 $ 203.5 $ 57.1 $ 260.6 Income tax benefit (expense) - GAAP 19.3 — 19.3 (51.9) — (51.9) Income tax impact of special items (Attachment 3) — (49.4) (49.4) — (13.0) (13.0) Tax adjustments (Attachment 3) — (28.4) (28.4) — 5.9 5.9 Income tax expense $ 19.3 $ (77.8) $ (58.5) $ (51.9) $ (7.1) $ (59.0) Effective Tax Rate(1) (30.2)% 22.7 % 25.5 % 22.7 % (1) Rates may not recalculate from figures presented herein due to rounding Three Months Ended Year Ended Reconciliation of Pro Forma Adjusted Earnings per Share December 31, 2022 Net (loss) income from continuing operations attributable to Avient shareholders $ (17.0) $ 82.8 Special items, after tax (Attachment 3) 38.3 116.2 Amortization expense, after-tax (Attachment 1) 14.6 49.0 Adjusted net income from continuing operations excluding special items 35.9 248.0 APM pro forma adjustments to net income from continuing operations* 2.5 13.6 APM amortization expense, after tax* — 19.1 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 38.4 $ 280.7 Weighted average diluted shares 91.7 92.2 Pro forma adjusted EPS - excluding special items $ 0.42 $ 3.04 * Pro forma adjustment for January - August 2022 APM results (period before Avient ownership) including the impacts of debt financing and prepayments on net income from continuing operations. Reconciliation of Pro Forma Net Debt December 31, 2022 Short-term and current portion of long term debt $ 2.2 Total long-term debt, net 2,176.7 Unamortized discount and debt issuance cost 37.4 Total debt $ 2,216.3 Cash (641.1) Net taxes due from sale of business 105.0 Adjusted cash $ (536.1) Net debt $ 1,680.2 16 Free Cash Flow Calculation December 31, 2022 Cash provided by operating activities 398.4 Capital expenditures (105.5) Free cash flow $ 292.9 Reconciliation to EBITDA and Adjusted EBITDA Year Ended December 31, 2022 Net (loss) income from continuing operations – GAAP $ 83.1 Income tax (benefit) expense (19.3) Interest expense 119.8 Depreciation and amortization from continuing operations 162.5 EBITDA $ 346.1 Special items, before income tax 194.0 Interest expense included in special items (26.0) Depreciation and amortization included in special items (5.5) APM pro forma adjustments - 8 months 2022* 83.1 Adjusted EBITDA $ 591.7 * Pro forma adjustment for January - August 2022 APM results (period before Avient ownership).

SHAREHOLDER INQUIRIES If you have any questions concerning your account as a shareholder, name or address changes, inquiries regarding stock certificates, or if you need tax information regarding your account, please contact our transfer agent: Equiniti Trust Company 1110 Centre Pointe Curve, Suite 101 Mendota Heights, MN 55120-4100 Phone: 1-855-598-2615 or 1-651-450-4064 www.shareowneronline.com Additional information about PolyOne, including current and historic copies of Annual Reports on Form 10-K and other reports filed with the Securities and Exchange Commission, is available online at www.polyone.com or free of charge from: Investor Affairs Relations PolyOne Corporation 33587 Walker Road Avon Lake, Ohio 44012 Phone: 440-930-1000 ANNUAL MEETING The annual meeting of shareholders of PolyOne will be held May 14, 2020 at 9:00 a.m. at PolyOne’s Corporate headquarters, 33587 Walker Road, Avon Lake, Ohio. THIS PAGE IS NOT PART OF POLYONE’S FORM 10-K FILING THIS PAGE IS NOT PART OF POLYONE’S FORM 10-K FILINGTHIS PAGE IS NOT PART OF POLYONE’S FORM 10-K FILING ROBERT M. JOHNSON Vice President, Tax HOLGER KRONIMUS Vice President, Europe, General Manager, Engineered Materials, Europe LISA K.

To access Avient’s news library online, please visit www.avient.com/news # # # Investor Relations Contact: Giuseppe (Joe) Di Salvo Vice President, Treasurer and Investor Relations Avient Corporation +1 440-930-1921 giuseppe.disalvo@avient.com Media Contact: Kyle G. Three Months Ended September 30, Nine Months Ended September 30, Reconciliation to Consolidated Statements of Income 2022 2021 2022 2021 Sales $ 823.3 $ 818.0 $ 2,606.5 $ 2,508.5 Gross margin - GAAP 195.4 215.6 710.7 727.3 Special items in gross margin (Attachment 3) 31.8 17.3 35.6 27.7 Adjusted gross margin $ 227.2 $ 232.9 $ 746.3 $ 755.0 Adjusted gross margin as a percent of sales 27.7 % 28.5 % 28.6 % 30.1 % Operating income - GAAP 40.6 52.8 242.9 229.6 Special items in operating income (Attachment 3) 40.2 20.0 48.8 36.6 Adjusted operating income $ 80.8 $ 72.8 $ 291.7 $ 266.2 Adjusted operating income as a percent of sales 9.8 % 8.9 % 11.2 % 10.6 % The table below reconciles pre-special income tax expense and the pre-special effective tax rate to their most comparable US GAAP figures. Three Months Ended September 30, 2022 2021 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results (Loss) income from continuing operations before income taxes $ (29.0) $ 82.0 $ 53.0 $ 35.4 $ 19.9 $ 55.3 Income tax expense - GAAP 1.2 — 1.2 (2.0) — (2.0) Income tax impact of special items (Attachment 3) — (20.5) (20.5) — (4.6) (4.6) Tax adjustments (Attachment 3) — 6.8 6.8 — (3.6) (3.6) Income tax (expense) benefit $ 1.2 $ (13.7) $ (12.5) $ (2.0) $ (8.2) $ (10.2) Effective Tax Rate(1) 4.1 % 23.7 % 5.7 % 18.4 % (1) Rates may not recalculate from figures presented herein due to rounding 14 Nine Months Ended September 30, 2022 2021 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results Income from continuing operations before income taxes $141.2 $ 89.6 $ 230.8 $176.1 $ 36.5 $ 212.6 Income tax expense - GAAP (41.5) — (41.5) (32.1) — (32.1) Income tax impact of special items (Attachment 3) — (22.5) (22.5) — (8.9) (8.9) Tax adjustments (Attachment 3) — 10.8 10.8 — (1.6) (1.6) Income tax (expense) benefit $ (41.5) $ (11.7) $ (53.2) $ (32.1) $ (10.5) $ (42.6) Effective Tax Rate(1) 29.4 % 23.1 % 18.2 % 20.0 % (1) Rates may not recalculate from figures presented herein due to rounding Three Months Ended September 30, Nine Months Ended September 30, Reconciliation to EBITDA and Adjusted EBITDA: 2022 2021 2022 2021 Net (loss) income from continuing operations – GAAP $ (27.8) $ 33.4 $ 99.7 $ 144.0 Income tax (benefit) expense (1.2) 2.0 41.5 32.1 Interest expense 37.3 19.0 70.4 57.8 Depreciation and amortization from continuing operations 39.8 36.6 113.7 107.1 EBITDA $ 48.1 $ 91.0 $ 325.3 $ 341.0 Special items, before tax 82.0 19.9 89.6 36.5 Interest expense included in special items (10.0) — (10.0) — Depreciation and amortization included in special items (0.8) (0.9) (4.0) (0.1) Adjusted EBITDA $ 119.3 $ 110.0 $ 400.9 $ 377.4 NEWS RELEASE Attachment 1

Documented change control beyond CAS number is practiced and Registered Drug Master File (DMF) / Device Master File (MAF) documentation is maintained.  To access Avient’s news library online, please visit www.avient.com/news.

The company also noted that it finished the year with cash flow from operations of $202 million; excluding $104 million of taxes paid on the sale of the Distribution business, cash flow from operations was $306 million. To access Avient’s news library online, please visit www.avient.com/news. Three Months Ended Year Ended Reconciliation of Pro Forma Adjusted Earnings per Share December 31, 2022 Net (loss) income from continuing operations attributable to Avient shareholders $ (17.0) $ 82.8 Special items, after tax (Attachment 3) 38.3 116.2 Amortization expense, after-tax (Attachment 1) 14.6 49.0 Adjusted net income from continuing operations excluding special items 35.9 248.0 APM pro forma adjustments to net income from continuing operations* 2.5 13.6 APM amortization expense, after tax* — 19.1 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 38.4 $ 280.7 Weighted average diluted shares 91.7 92.2 Pro forma adjusted EPS - excluding special items $ 0.42 $ 3.04 * Pro forma adjustment for January - August 2022 APM results (period before Avient ownership) including the impacts of debt financing and prepayments on net income from continuing operations. 14 Free Cash Flow Calculation December 31, 2023 Cash provided by operating activities $ 201.6 Taxes paid on gain on sale of business 104.1 Adjusted cash provided by operating activities $ 305.7 Capital expenditures $ (119.4) Free cash flow $ 186.3 Three Months Ended March 31, 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS Net income from continuing operations attributable to Avient shareholders $ 20.8 $ 0.23 Special items, after tax 22.3 0.24 Amortization expense, after-tax 15.1 0.16 Adjusted net income / EPS $ 58.2 $ 0.63 Three Months Ended December 31, Year Ended December 31, Reconciliation to EBITDA and Pro Forma Adjusted EBITDA 2023 2022 2023 2022 Net income (loss) from continuing operations – GAAP $ 27.6 $ (16.6) $ 76.3 $ 83.1 Income tax (benefit) expense (7.0) (60.8) 11.0 (19.3) Interest expense 26.8 49.4 115.3 119.8 Depreciation and amortization from continuing operations 44.2 48.6 188.8 162.5 EBITDA from continuing operations $ 91.6 $ 20.6 $ 391.4 $ 346.1 Special items, before tax 22.4 104.3 114.6 194.0 Interest expense included in special items (0.1) (16.0) (2.3) (26.0) Depreciation and amortization included in special items — (1.5) (1.9) (5.5) Adjusted EBITDA $ 113.9 $ 107.4 $ 501.8 $ 508.6 APM pro forma adjustments - 8 months 2022* — — — 83.1 Pro forma adjusted EBITDA $ 113.9 $ 107.4 $ 501.8 $ 591.7 * Pro forma adjustment for January - August 2022 APM results (period before Avient ownership).

Tax Fees. Tax services include tax compliance, tax advice and tax planning. 2) Tax adjustments include the net tax expense/benefit from one-time income tax items, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments

Taxes, Fees, and Duties. Buyer will reimburse Seller for all central, state, provincial, local or other taxes (other than income taxes), excises or charges, including environmental remedial taxes and fees, which Seller must pay or account for, in connection with the manufacture and supply of Product, but only those amounts not already included in the price at the commencement of this contract. Buyer shall file all tax returns (wherever applicable) in a timely manner so as to enable Seller to be able to receive or set off from its tax liability, as the case may be, all tax credits (including input tax credits) available to Seller on account of the sale of the Products. 11.