Pro Forma Financial Information The Company acquired Avient Protective Materials (“Dyneema”) on September 1, 2022 (the “Acquisition Date”) and sold the Distribution segment on November 1, 2022. To provide comparable results, the company references “pro forma” financial metrics, which include the business results of Avient Protective Materials for periods prior to the Acquisition Date, as if the transaction occurred on January 1, 2021 and reflect Distribution as a discontinued operation.

Avient acquired the Clariant Color business on July 1, 2020 (the “Acquisition Date”). To provide comparable financial results, the Company references “pro forma” financial metrics, which include the business results of Clariant Color for periods prior to the Acquisition Date.

Any forward-looking statement speaks only as of the date on which such statement is made, and we undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. Three Months Ended December 31, Year Ended December 31, Reconciliation to Consolidated Statements of Income 2023 2022 2023 2022 Sales $ 719.0 $ 790.4 $ 3,142.8 $ 3,396.9 Gross margin - GAAP 208.9 172.0 892.5 882.7 Special items in gross margin (Attachment 3) 17.6 45.5 80.0 81.1 Adjusted gross margin $ 226.5 $ 217.5 $ 972.5 $ 963.8 Adjusted gross margin as a percent of sales 31.5 % 27.5 % 30.9 % 28.4 % Operating income - GAAP 43.1 0.4 196.8 243.3 Special items in operating income (Attachment 3) 26.1 59.9 116.0 108.7 Adjusted operating income $ 69.2 $ 60.3 $ 312.8 $ 352.0 Adjusted operating income as a percent of sales 9.6 % 7.6 % 10.0 % 10.4 % The following pro forma adjustments are referenced by management to provide comparable business performance by incorporating the APM business in periods prior to the acquisition date (September 1, 2022).

Pro Forma Financial Information The Company acquired Avient Protective Materials (“Dyneema”) on September 1, 2022 (the “Acquisition Date”) and sold the Distribution segment on November 1, 2022. To provide comparable results, the company references “pro forma” financial metrics, which include the business results of Avient Protective Materials for periods prior to the Acquisition Date, as if the transaction occurred on January 1, 2021 and reflect Distribution as a discontinued operation.

For the most part, we source raw materials and manufacture our products locally in the regions we serve, so we expect minimal direct impact from tariffs announced to date. Any forward-looking statement speaks only as of the date on which such statement is made, and we undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise.

Except in the case of a force majeure, if not satisfied with Seller’s determination, Buyer as its sole remedy shall have a right to terminate this contract without further obligation upon: (i) 10 calendar days’ written notice; and (ii) payment for all Product received to date. 13.

Any forward-looking statement speaks only as of the date on which such statement is made, and we undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise.

Any forward-looking statement speaks only as of the date on which such statement is made, and we undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise.

Romantic or dating relationships within the workplace can also create the appearance of favoritism when they involve people in the supervisory chain. As a result, we specifically prohibit a supervisor from dating or having a romantic relationship with an employee who reports through the supervisor’s management chain, either directly or indirectly, even if the relationship is voluntary and welcome. Since romantic or dating relationships outside of the supervisory chain can also be disruptive and can damage morale and trust in the organization, depending on the circumstances, we expect any associate involved in this type of relationship to use good judgment, act with discretion, and be aware of any negative impact their relationship may have on coworkers.

Avient acquired the Clariant Color business on July 1, 2020 (the “Acquisition Date”). To provide comparable financial results, the Company references “pro forma” financial metrics, which include the business results of Clariant Color for periods prior to the Acquisition Date.