Income tax benefit on above special items Pension and other post-retirement benefits Decrease in pension and other post-retirement benefits

Avient Resources Avient Resources Highlights of some key benefits of advanced composites and trends shaping the market

Avient’s strategy and investments are aligned to enable these important benefits, now and in the future. The following tables present the change in benefit obligation, change in plan assets and components of funded status for defined benefit pension and post-retirement health care benefit plans. If all unrecognized tax benefits were recognized, the net impact on the tax provision would be a benefit of $16.3 million.

Avient’s strategy and investments are aligned to enable these important benefits, now and in the future. Valuation allowances are established when realization of the benefit of deferred tax assets is not deemed to be more likely 24 AVIENT CORPORATION than not. The following tables present the change in benefit obligation, change in plan assets and components of funded status for defined benefit pension and post-retirement health care benefit plans.

Avient Wire & Cable Industry Bulletin Overview of applications and benefits Avient Design

Avient Wire & Cable Industry Bulletin Overview of applications and benefits Avient Design

Avient Announces Quarterly Dividend... Avient Board of Directors Appoints Ashish K. Avient Announces First Quarter 2025 Results...

Avient Announces Quarterly Dividend... Avient Board of Directors Appoints Ashish K. Avient Announces First Quarter 2025 Results...

Avient’s chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of Avient and each business segment and to allocate resources. This is due to the inherent difficulty of forecasting the timing and amount of certain items, such as, but not limited to, mark-to-market adjustments associated with benefit plans, environmental remediation costs, acquisition-related costs, and other non-routine costs. Avient reflects 2023 adjusted EBITDA guidance of $500M and estimated run-rate CAPEX of $110M. 2023E (%) 27 78 89 83 80 78 74 86 79 76 67 66 55 50 (39) Av ie nt AV PM FM C C Avient Specialty Other Specialty / MULTIPLE EXPANSION Note: Avient reflects 2023 adjusted EBITDA guidance of $500M and closing share price of $41.57.

Avient Announces Quarterly Dividend... Avient Board of Directors Appoints Ashish K. Avient Announces First Quarter 2025 Results...