With such a reputation, the pressure was on to bring Owner/ Inventor David Skedeleski’s idea for a non-abrasive grip tape for the deck of surfboards to life. Ultimately, Avient customized a GLS™ wet grip TPE that outmaneuvered traditional materials—delivering dynamic hydrophobic performance, translucent aesthetics, non-abrasive comfort grip, and excellent UV protection. Beyond grip, the non-abrasive material doesn’t peel up thanks to a durable bond with the adhesive backing, giving customers a reliable solution that eliminates the problem of a slippery surface.

Page 3 • This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. In certain cases throughout this presentation, we have presented GAAP and non-GAAP financial measures Use of Non GAAP Measures presentation, we have presented GAAP and non-GAAP financial measures adjusted to reflect full-year 2011 Pro forma results, including ColorMatrix 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.

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. 4 Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include: adjusted EPS and free cash flow. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

Geon(TM) DB4791D Neutral Med Visc Hi FR Geon(TM) HC DM691C RASPBERRY NON-PHTHALAT PP FR 8-6 LMS-1000

Geon(TM) DX2055 OPAQUE ORANGE NON-LEAD GF 1200 A 30 FR NATURAL PP FR 8-6 LMS-1000

A60-41B NON PHTHALATE PRE-COAT PP FR 7B31 Dk Gy PP FR 8-6 LMS-1000

TRILLIANT HC2020-0001 FR PRL 12-0703TPX Geon(TM) DB4910 Trans Red Non-Phthalate PP FR 8-6 LMS-1000

Geon(TM) DM710 ORANGE NON-PHTHALATE Edgetek AM-35GF/000 FR NH Black PP FR 8-6 LMS-1000

DB4376 NON PHTHALATE 4168 TYPE FR SATIN EBONY PP FR 8-6 LMS-1000

CORE(TM) MB2793 CLEAR NON PHTHALATE Geon(TM) DB4820 White FR PP FR 8-6 LMS-1000