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, adjusted gross margin 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.

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, adjusted gross margin, adjusted EBITDA, 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.

The non-GAAP financial measures include adjusted EPS, adjusted operating income, adjusted EBITDA and adjusted EBITDA margins. 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.

The non-GAAP financial measures include adjusted EPS, adjusted operating income, adjusted EBITDA and adjusted EBITDA margins. 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.

Forward – Looking Statements Page 2 • 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 adjusted to reflect full- year 2012 Pro forma results, including Spartech and Glasforms and excluding discontinued operations 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.

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

https://www.avient.com/investors/ https://edge.media-server.com/mmc/p/nh3eiqvs/ https://www.avient.com/investors/ https://register.vevent.com/register/BI3efc1a22a8f740be852b7303538a7763 https://www.avient.com/investors/events-presentations 3 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. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

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.  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 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.

PRODUCT RANGE HIGHLIGHTS Amosorb™ 4020E • Non-nylon based oxygen scavenging technology for PET • Helps to prolong the shelf life of many products in major markets Amosorb™ 100 • Non-nylon based oxygen scavenging technology for PET • Developed to meet the needs of the North American market • Featuring a special additivation package to allow for pre-consumer regrind Amosorb™ 4020G • Lower haze levels and lower impact on PET recycle stream • Non-nylon based active oxygen scavenger • PET and rPET compatible • Can be used with mono-layer and multi-layer applications Amosorb™ 4020R • Consistent performance with all levels of rPET (25%, 50% and 100%) • Improved haze and color when in combination with rPET • Flexibility on choice of rPET grade • Non-nylon based product Amosorb™ SolO2 -1 (non-carbonated/ carbonated) and SolO2 -2 (carbonated) • Nylon based oxygen scavenging technologies for PET • Active barrier effect to prevent O2 ingress • Passive barrier effect to prevent gas ingress and digress from the packaging (i.e.

RECREATIONAL EQUIPMENT MANUFACTURER P L A Y G R O U N D E Q U I P M E N T • Protection from harsh elements and weathering • Coating solution to protect children against metal abrasions • Range of bright colors • Formulated without phthalates • Provided vinyl coating solutions to protect against the effects of harsh weather, and to protect children from potential scrapes and scratches • Incorporated antimicrobial and UV additives to resist mold growth • Offered brightly colored, non-phthalate plastisol formulations CORE™ Non-Phthalate Plastisols KEY REQUIREMENTS WHY AVIENT? AVIENT SOLUTION PROTECTION + AESTHETICS LEARN MORE © 2023, Avient Corporation, All Rights Reserved https://www.avient.com/products/vinyl-formulations/vinyl-plastisols-organosols/core-non-phthalate-plastisols