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The non-GAAP financial measures include: Adjusted Earnings Per Share, Net Debt / Adjusted EBITDA, and Adjusted EBITDA. EBITDA and Adjusted EBITDA are non-GAAP financial measures that management uses in evaluating operating performance. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

In wire and cable, thermoplastics and composites serve to protect by providing electrical insulation, flame 2 AVIENT CORPORATION resistance, durability, water resistance, water swelling and color coding to engineered fibers, yarn products, wire coatings and connectors. These specialized polymers offer sustainability and performance advantages compared to traditional materials, including design freedom, processability, weight reduction, chemical resistance, flame retardance and lower cost. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

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.

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.

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.

The non-GAAP financial measures include: Adjusted Earnings Per Share, Net Debt / Adjusted EBITDA, 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. When showing constant dollar figures on GAAP and non-GAAP financial measures, the foreign exchange impact is calculated by using current foreign exchange rates and applying them to the prior period results.

non-halogen solutions), use less material during production, reduce energy required for production, and build alternative energy applications. The Green Guides emphasize the importance of clear, evidence--based, and non-deceptive environmental marketing claims. Consumption of fuel (excluding feedstock) (7.30.1.1) Heating value Select from: ☑ HHV (higher heating value) (7.30.1.2) MWh from renewable sources 0 (7.30.1.3) MWh from non-renewable sources 181564.61 290 (7.30.1.4) Total (renewable and non-renewable) MWh 181564.61 Consumption of purchased or acquired electricity (7.30.1.1) Heating value Select from: ☑ Unable to confirm heating value (7.30.1.2) MWh from renewable sources 250828.67 (7.30.1.3) MWh from non-renewable sources 158822.01 (7.30.1.4) Total (renewable and non-renewable) MWh 409650.68 Consumption of self-generated non-fuel renewable energy (7.30.1.1) Heating value Select from: ☑ Unable to confirm heating value (7.30.1.2) MWh from renewable sources 3066.11 (7.30.1.4) Total (renewable and non-renewable) MWh 291 3066.11 Total energy consumption (7.30.1.1) Heating value Select from: ☑ Unable to confirm heating value (7.30.1.2) MWh from renewable sources 253894.78 (7.30.1.3) MWh from non-renewable sources 340386.61 (7.30.1.4) Total (renewable and non-renewable) MWh 594281.4 [Fixed row] (7.30.6) Select the applications of your organization’s consumption of fuel.

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.

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?