The non-GAAP financial measures include: adjusted EPS, adjusted operating income, free cash flow and adjusted EBITDA. A reconciliation of each historical non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.avient.com. 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.

A reconciliation of each historical non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.avient.com. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

A reconciliation of each historical non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.avient.com. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

SELECTED FINANCIAL DATA Refer to Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” in Part II of this Annual Report on Form 10-K and the notes to our accompanying consolidated financial statements for additional information regarding the financial data presented below, including matters that might cause this data not to be indicative of our future financial condition, results of operations or cash flows. Richardson Executive Vice President and Chief Financial Officer (Principal Financial and Accounting Officer) Date: February 12, 2016 /S/ STEPHEN D. FINANCIAL INFORMATION Security analysts and representatives of financial institutions are invited to contact: Eric R.

You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. 5 Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include estimated 2022 Dyneema business and Composites Platform pro forma EBITDA. The Company does not provide reconciliations of forward-looking non-GAAP financial measures, such as outlook for adjusted EBITDA, to the most comparable GAAP financial measures on a forward-looking basis because the Company is unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort.

FINANCIAL RESULTS Our strategy, when executed with excellence, delivers financial performance expected from a specialty growth company. In addition, these agreements require us to comply with specific financial tests, under which we are required to achieve specific financial and operating results. Richardson Executive Vice President and Chief Financial Officer (Principal Financial and Accounting Officer) Date: February 13, 2015 /S/ STEPHEN D.

Definition and Limitations of Internal Control Over Financial Reporting A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASU 2016-13). RICHARDSON Executive Vice President, Chief Financial Officer (Principal Financial and Accounting Officer) Date: February 19, 2019 Bradley C.

PolyOne Corporation Page 3 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures.  PolyOne’s chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources.  A reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.polyone.com.

SELECTED FINANCIAL DATA Refer to Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” in Part II of this Annual Report on Form 10-K and the notes to our accompanying consolidated financial statements for additional information regarding the financial data presented below, including matters that might cause this data not to be indicative of our future financial condition, results of operations or cash flows. Richardson Executive President and Chief Financial Officer (Principal Financial and Accounting Officer) Date: February 13, 2014 /S/ CAROL A. FINANCIAL INFORMATION Security analysts and representatives of financial institutions are invited to contact: Isaac D.

Beggs, Senior Vice President and Chief Financial Officer. Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.