We introduced PolyMasters to encourage and collect them from our greatest asset—our employees. Adjusted EBITDA is calculated as follows: As of December 31, 2019 Sales Operating Income Depreciation & Amortization Adjusted EBITDA Legacy Color, Additives and Inks $ 1,003.8 $ 147.4 $ 43.2 $ 190.6 Specialty Engineered Materials 745.7 83.7 29.5 113.2 Distribution 1,192.2 75.4 0.5 75.9 Corporate and Eliminations (79.0) (149.7) 4.9 (144.8) Total $ 2,862.7 $ 156.8 $ 78.1 $ 234.9 Special items, before tax (1) 61.7 Other income, net 12.1 Net income attributable to non-controlling interests (0.2) Legacy Avient Total $ 2,862.7 $ 156.8 $ 78.1 $ 308.5 Clariant Masterbatch $ 1,123.1 $ 65.9 $ 24.3 $ 90.2 Special items, before tax (1) 43.3 Net income attributable to non-controlling interests (0.6) Clariant Masterbatch Total $ 1,123.1 $ 65.9 $ 24.3 $ 132.9 Avient Pro Forma Total $ 3,985.8 $ 222.7 $ 102.4 $ 441.4 (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, including adjustments related to contingent consideration; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; 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.

POTENTIAL IMPACT ON BUSINESS POTENTIAL FINANCIAL IMPACTS POTENTIAL OPPORTUNITIES CLIMATE-RELATED IMPACTS Time Horizon Inability to remain competitive Regulatory operations curtailment Reduced production capacity Increased operating costs Reputational damage Reduced demand for products Fines/other regulatory impacts Revenue Expenditures Assets Capital costs More efficient production processes Emergence of new technologies Increased market share TR AN SI TI ON POLICY AND LEGAL Risk of regulatory change (carbon pricing) S/M/L ✓ ✓ ✓ ✓ ✓ ✓ ENERGY TECHNOLOGY Risk of energy disruption M ✓ ✓ ✓ ✓ ✓ Opportunity to reduce resource consumption S/M/L ✓ ✓ ✓ ✓ Opportunity for new technology to enable use of sustainable feedstocks M ✓ ✓ ✓ ✓ ✓ MARKET Risk of decreased availability of raw materials M ✓ ✓ ✓ ✓ ✓ Risk of product alternatives M ✓ ✓ ✓ ✓ Opportunity for products with low environmental impact S/M/L ✓ ✓ ✓ ✓ ✓ REPUTATION Risk of perceived inadequacy of climate action M/L ✓ ✓ ✓ PH YS IC AL ACUTE Risk of extreme temperatures S/M/L ✓ ✓ ✓ ✓ ✓ Risk of hurricanes/wind S/M/L ✓ ✓ ✓ ✓ ✓ Risk of flooding S/M/L ✓ ✓ ✓ ✓ ✓ CHRONIC Risk of drought S/M/L ✓ ✓ S Short: 0–5 years M Medium: 5–15 years L Long: 15–30 years HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2022 102 Year Ended December 31, Reconciliation to EBITDA and Adjusted EBITDA 2006 2018 2022 Sales $ 2,622.4 $ 3,533.4 $ 3,396.9 APM pro forma adjustments - 8 months 2022* 256.1 Pro forma sales $ 3,653.0 Net income from continuing operations – GAAP $ 133.5 $ 160.8 $ 83.1 Income tax expense (benefit) 29.7 36.4 (19.3) Interest expense 63.1 62.8 119.8 Depreciation and amortization 57.1 91.5 162.5 EBITDA $ 283.4 $ 351.5 $ 346.1 Special items, before income tax (34.0) 59.5 194.0 Interest expense included in special items — — (26.0) Depreciation and amortization included in special items — (3.0) (5.5) JV - equity income (107.0) — — APM pro forma adjustments - 8 months 2022* — — 83.1 Adjusted EBITDA $ 142.4 $ 408.0 $ 591.7 EBITDA as a % of sales 5.4 % 11.5 % 16.2 % Reconciliation of Pro Forma Adjusted EPS 2006 2018 2022 Net income from continuing operations attributable to Avient common shareholders $ 130.9 $ 161.1 $ 82.8 Joint venture equity earnings, after tax (68.5) — — Special items, after tax (21.2) 44.6 144.6 Special items, tax adjustments (30.0) (10.4) (28.4) Amortization expense, after tax 1.4 19.5 49.0 Adjusted net income from continuing operations attributable to Avient common shareholders $ 12.6 $ 214.8 $ 248.0 Pro forma adjustments* 13.6 APM pro forma amortization expense, after tax* 19.1 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 280.7 Diluted shares 92.8 80.4 92.2 Adjusted EPS attributable to Avient common shareholders $ 0.14 $ 2.67 $ 3.04 * Pro forma adjustment to reflect APM results for the period before Avient ownership including the impacts of debt financing and paydown of debt with net proceeds from the Distribution sale.

Year Ended December 31, 2020 Year Ended December 31, 2019 Reconciliation of Pro Forma Adjusted Earnings per Share Avient Special Items(1) Adjusted Avient Clariant MB Pro Forma Adjustments(2) Pro Forma Adjusted Avient Avient Special Items(1) Adjusted Avient Clariant MB Pro Forma Adjustments(2) Pro Forma Adjusted Avient Sales $ 3,242.1 $ — $ 3,242.1 $ 540.4 $ 3,782.5 $ 2,862.7 $ — $ 2,862.7 $ 1,118.6 $ 3,981.3 Operating income $ 189.3 $ 73.7 $ 263.0 $ 45.0 $ 308.0 $ 156.8 $ 71.7 $ 228.5 $ 72.9 $ 301.4 Interest expense, net (74.6) 10.1 (64.5) (18.1) (82.6) (59.5) — (59.5) (33.4) (92.9) Other income, net 24.3 (17.6) 6.7 — 6.7 12.1 (10.0) 2.1 — 2.1 Income taxes (5.2) (41.4) (46.6) (6.2) (52.8) (33.7) (5.9) (39.6) (9.1) (48.7) Net income attributable to noncontrolling interests (1.8) — (1.8) — (1.8) (0.2) — (0.2) — (0.2) Net income from continuing operations attributable to Avient shareholders $ 132.0 $ 24.8 $ 156.8 $ 20.7 $ 177.5 $ 75.5 $ 55.8 $ 131.3 $ 30.4 $ 161.7 Weighted average diluted shares 90.6 77.7 Impact to diluted shares from January 2020 equity offering 1.5 15.3 Pro forma weighted average diluted shares 92.1 93.0 Pro forma adjusted EPS $ 1.93 $ 1.74 Year Ended December 31, 2021 Reconciliation of Adjusted Earnings per Share: Avient Special Items(1) Adjusted Avient Sales $ 4,818.8 $ — $ 4,818.8 Operating income $ 381.2 $ 47.8 $ 429.0 Interest expense, net (75.3) — (75.3) Other income, net (1.3) 9.3 8.0 Income taxes (74.0) (7.1) (81.1) Net income attributable to noncontrolling interests 0.2 — 0.2 Net income from continuing operations attributable to Avient shareholders $ 230.8 $ 50.0 $ 280.8 Weighted average diluted shares 92.1 Adjusted EPS - excluding special items $ 3.05 (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