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.  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. Non GAAP Rec - 11 5 14.pdf Sidoti & Company non-GAAP Rec

In the wire and cable industry, thermoplastics serve to protect by providing electrical insulation, flame resistance, durability, water resistance and color coding to wire coatings and connectors. These specialized polymers offer advantages compared to traditional materials that include design freedom, processability, weight reduction, chemical resistance, flame retardance and lower cost. As of December 31, 2017, the non-U.S.

Refer to Attachment 7 Reconciliation of Non-GAAP Financial Measures for details regarding adjustments to previously reported results to arrive to the pro forma financial metrics Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented 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.

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: adjusted EPS, adjusted operating income, free cash flow and adjusted EBITDA. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

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. 6 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, adjusted operating income, free cash flow, adjusted EBITDA and net debt. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

CASE STUDY: CORE™ NON-PHTHALATE PLASTISOLS Ch all en ge A cc ep te d. THE SOLUTION Avient worked with EZR Sport to develop a solution and CORE™ Non-Phthalate Plastisols were chosen as a potential fit. CORE Non-Phthalate Plastisols are also included in Avient’s No Surprises Pledge, made to all customers and markets across the globe.

PolyOne Corporation Page 2 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures.  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.  Strong past performance demonstrates that our strategy and execution are working  Megatrends and emerging opportunities align with our strengths  Innovation and services provide differentiation, incremental pricing power, and competitive advantage  Strong and proven management team driving growth and performance  Addressable market exceeds $40 billion 1 Schedule I Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in accordance with U.S.

Forward – Looking Statements Page 2 • This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. 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.  Strong past performance demonstrates that our strategy and execution are working  Megatrends and emerging opportunities align with our strengths  Innovation and services provide differentiation, incremental pricing power, and competitive advantage  Strong and proven management team driving growth and performance  Addressable market exceeds $40 billion Page 15 Schedule I Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in accordance with U.S.

The FlexCart Nano unit is designed to operate with non-continuous processes. EQUIPMENT SPECIFICATION The FlexCart Nano unit is a non-configurable, stand- alone unit, and it is specifically designed for small output operations. Key questions for deciding on a FlexCart Nano unit include the type of operation involved and what your process requires: • Is the process non-continuous?

VERSAFLEX PKG 4345, 4355, 4365 VERSAFLEX PKG 4465 VERSAFLEX PKG 4570 VERSAFLEX PKG 4665 Chemical Compatibility Soaps, low-cost solution for non-polar oils Soaps, some oils Polar & non-polar oils, non-polar solvents Non-polar oils (abrasion resistant) Regulatory Compliance* REACH SVHC, FDA 21 CFR EU 10/2011 REACH SVHC & FDA 21 CFR REACH SVHC & FDA CFR REACH SVHC & FDA CFR Hardness 45A, 55A, 65A 65A 70A 65A Overmolded Substrate Polypropylene Polypropylene Polycarbonate ABS PC/ABS Polycarbonate ABS PC/ABS Color Translucent Translucent Natural Natural * Please contact Avient for additional information HOW CHEMICALLY COMPATIBLE VERSAFLEX PKG TPEs MAKE THE DIFFERENCE IN COSMETIC PACKAGING Chemical compatibility – Versaflex PKG TPEs do not discolor, etch, crack or delaminate when in contact with most soaps, lotions, oils, surfactants and solvents found in cosmetics.