Delivering 8 consecutive years of adjusted earnings per share expansion, driven by record levels of sales growth and profits, has created shareholder value. Our practices and programs are directly linked to our key business objectives and are designed to create value for our shareholders. Accounting Considerations.

Employee Resource Groups are open to all Avient employees and are designed to create a workplace that promotes a sense of belonging and strengthens our culture. Our practices and programs are directly linked to our key business objectives and are designed to create value for our shareholders, including when we achieve positive operational performance. Accounting Considerations.

This ensures that we have leadership accountability to advancing our D&I strategy. Our specialty transformation has created unmistakable value over that period. It’s an integral component in creating a world-class sustainable organization.”

These estimates are subject to change as the company finalizes the accounting related to the discontinued operations, including the tax implications of the anticipated sale. Estimated adjusted EPS from continuing operations and estimated adjusted EPS from discontinued operations are subject to change as the company finalizes accounting for the Performance Products and Solutions segment as held for sale and the related income tax impacts from the anticipated sale.

Third quarter adjusted EPS expected to be approximately $0.43 ($0.51 excluding the impact of step-up depreciation and amortization associated with purchase accounting for the Clariant Masterbatch business) compared to $0.44 of adjusted EPS in the third quarter of 2019 Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures, including adjustments related to contingent consideration; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; settlement gains or losses and mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non- recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results.

Richardson Executive Vice President & Chief Financial Officer Donald Wiseman Senior Vice President, President of Joel Rathbun Mergers & Acquisitions John Midea Global Operations & Process Improvement Scott Horn Senior Vice President, President of PolyOne Distribution Kurt Schuering Vice President Global Key Account Management Michael A. We knit a shoe with precision creating less waste. PolyOne Corporation 91 S P E E D T O M A R K E T From concept to production 99.9% Reduction in turnaround time Traditional Timeline up to 24 weeks PolyOne ColorMatrix Select™ 6 hours PolyOne Corporation 92 “Being able to create color and produce parts in 1 day is unheard of in this industry.

Any samples or developmental material provided by Seller are provided “AS IS” with no warranty as to its performance and such samples or materials shall not create any warranty by sample, which is hereby waived. Seller’s entire liability to Buyer, whether for damages on account of breach of warranty or any other cause whatsoever (including tort), and whether under this contract or otherwise, shall in no event exceed that part of the purchase price applicable to the portion of Product giving rise to Buyer’s claim. Buyer shall file all tax returns (wherever applicable) in a timely manner so as to enable Seller to be able to receive or set off from its tax liability, as the case may be, all tax credits (including input tax credits) available to Seller on account of the sale of the Products. 11.

In 1948, BFGoodrich created a vinyl plastic division that was subsequently spun off through a public offering in 1993, creating Geon, a separate publicly-held company. We account for operating leases under the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 840, Leases. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None.

A lack of response to climate change-related issues could create a risk for our business and threaten our access to capital. By creating this nexus point, we ensure that these two groups have the opportunity to collaborate and ensure consistency. The organization brings together a diverse network of resources and expertise to create and scale innovative solutions around the world.

USE OF NON-GAAP MEASURES PolyOne Corporation 3 • This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Adjusted EPS attributable to PolyOne common shareholders is calculated as follows: 2009* 2010* 2011* 2012* 2013* 2014* 2015* 2016 2017 Net income from continuing operations attributable to PolyOne common shareholders $ 106.7 $ 152.5 $ 153.4 $ 53.3 $ 94.0 $ 78.0 $ 144.6 $ 166.4 $ 173.5 Joint venture equity earnings, after tax (19.0) (14.7) (3.7) — — — — — — Special items, before tax(1) (48.7) 24.2 (48.1) 55.1 46.3 164.2 87.6 23.8 32.9 Special items, tax adjustments(1) (27.2) (96.7) (24.7) (18.9) (13.7) (73.7) (58.7) (15.9) (24.8) Adjusted net income from continuing operations attributable to PolyOne common shareholders $ 11.8 $ 65.3 $ 76.9 $ 89.5 $ 126.6 $ 168.5 $ 173.5 $ 174.3 $ 181.6 Diluted shares 93.4 96.0 94.3 89.8 96.5 93.5 88.7 84.6 82.1 Adjusted EPS attributable to PolyOne common shareholders $ 0.13 $ 0.68 $ 0.82 $ 1.00 $ 1.31 $ 1.80 $ 1.96 $ 2.06 $ 2.21 * Historical results are shown as presented in prior filings and have not been updated to reflect subsequent changes in accounting principle, discontinued operations or the related resegmentation 1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non-recurring items; the effect of changes in accounting principles or other such laws or provisions affecting reported results and tax adjustments.