The company noted that full year 2024 GAAP EPS includes special items of $0.17 (see attachment 3) and $0.65 of intangible amortization expense (see attachment 1). 2) Tax adjustments include the net tax impact from non-recurring income tax items and certain adjustments to uncertain tax position reserves and valuation allowances. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (Unaudited) (In millions) Year Ended December 31, 2024 2023 ASSETS Current assets: Cash and cash equivalents $ 544.5 $ 545.8 Accounts receivable, net 399.5 399.9 Inventories, net 346.8 347.0 Other current assets 131.3 114.9 Total current assets 1,422.1 1,407.6 Property, net 955.3 1,028.9 Goodwill 1,659.7 1,719.3 Intangible assets, net 1,450.4 1,590.8 Operating lease assets, net 89.1 65.3 Deferred income tax assets 81.3 92.3 Other non-current assets 153.2 64.3 Total assets $ 5,811.1 $ 5,968.5 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 7.7 $ 9.5 Accounts payable 417.4 432.3 Accrued expenses and other current liabilities 331.0 331.8 Total current liabilities 756.1 773.6 Non-current liabilities: Long-term debt 2,059.3 2,070.5 Deferred income taxes 260.4 281.6 Other non-current liabilities 405.7 504.8 Total non-current liabilities 2,725.4 2,856.9 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,313.8 2,319.2 Noncontrolling interest 15.8 18.8 Total equity 2,329.6 2,338.0 Total liabilities and equity $ 5,811.1 $ 5,968.5 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Year Ended December 31, 2024 2023 Operating activities Net income $ 170.7 $ 76.2 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 179.7 188.8 Increase in environmental insurance receivable (34.0) — Deferred income tax benefit (23.8) (61.3) Share-based compensation expense 15.4 13.2 Changes in assets and liabilities, net of the effect of acquisitions: (Increase) decrease in accounts receivable (15.2) 38.6 (Increase) decrease in inventories (13.7) 24.3 Increase (decrease) in accounts payable 0.3 (22.2) Decrease in pension, retirement benefits and deferred compensation (34.3) (8.7) Taxes paid on gain on sale of business — (104.1) (Decrease) increase in environmental obligations (11.2) 38.9 Accrued expenses and other assets and liabilities, net 22.9 17.9 Net cash provided by operating activities 256.8 201.6 Investing activities Capital expenditures (121.9) (119.4) Net proceeds from divestiture — 7.3 Proceeds from plant closures 3.4 7.6 Other investing activities (2.1) 10.3 Net cash used by investing activities (120.6) (94.2) Financing activities Proceeds from long-term borrowings 650.0 — Payments on long-term borrowings (660.9) (105.8) Cash dividends paid (94.0) (90.2) Payments on withholding tax on share awards (6.4) (3.4) Debt financing costs (9.6) (2.3) Net cash used by financing activities (120.9) (201.7) Effect of exchange rate changes on cash (16.6) (1.0) Decrease in cash and cash equivalents (1.3) (95.3) Cash and cash equivalents at beginning of year 545.8 641.1 Cash and cash equivalents at end of year $ 544.5 $ 545.8 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.

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