Avient Technology Helps to Achieve Color Consistency in L’Oréal PCR Packaging Worldwide 

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Richardson Executive Vice President and Chief Financial Officer PolyOne Corporation 4 PolyOne Corporation 5  Landmark portfolio transformation: > 85% of Adjusted EBITDA from specialty solutions  World-class innovation, technology and service are differentiators  Sustainability initiatives and alignment with megatrends drive above market growth in key end markets and applications:  Capital management is a strength - proven track record of expanding ROIC while increasing invested capital Transaction expected to add $0.85 to pro forma adjusted EPS T H E N E W P O L Y O N E : A S P E C I A L T Y G R O W T H C O M P A N Y Integrity V I S I O N PolyOne Corporation 6 To be the world’s premier provider of specialized polymer materials, services and solutions C O R E V A L U E S P E R S O N A L V A L U E S Honesty Respect Operational Commercial Specialization Globalization Collaboration ExcellenceInnovation To be the world’s premier provider of sustainable, specialty polymer materials and solutions. Sources Cash from Balance Sheet $465 New Senior Unsecured Notes 650 New Equity 450 Total Sources $1,565 Uses Clariant Masterbatch $1,500 Clariant India Masterbatch 60 Less: Lease Adjustment (113) Net Purchase Price $1,447 Net Cash Acquired 57 Fees, Expenses & OID 61 Total Uses $1,565 ($ Millions) Cash and Cash Equivalents $370 $450M Senior Secured ABL Revolver - Senior Secured Term Loan B due 2026 624 Other Debt 25 Total Senior Secured Debt $649 5.25% Senior Unsecured Notes due 2023 $600 New Senior Unsecured Notes 650 Total Senior Debt $1,899 Net Debt $1,529 New Equity $450 Pro Forma Capitalization (1) PF 12/31/2019 $450 $600 $624 $743 2019 2020 2021 2022 2023 2024 2025 2026 A T T R A C T I V E F I N A N C I N G S T R U C T U R E Attractive Debt Maturity Profile Existing Revolver Existing Senior Notes Existing Term Loan B New Debt Summary Terms on New Debt  $465 million of cash from the balance sheet expected to fund a portion of the purchase price  Bridge financing for remainder fully committed from Citi, Morgan Stanley and Wells Fargo  Permanent financing expected to include a combination of long-term debt and new equity  The timing of the permanent financing is subject to a number of factors, including, but not limited to, market conditions  PolyOne is committed to preserving a strong balance sheet – Target net leverage at close below 3.5x, excluding synergies  Pro forma capital structure positions PolyOne with flexibility to pursue continued growth strategy  New financing expected to have same or better covenant package than existing capital structure  Capital structure would be “covenant lite” Capital Policy  Transaction in line with PolyOne’s disciplined capital allocation policy  Existing PolyOne dividend policy to be maintained  Focus on deleveraging in the near term 2028+ PolyOne Corporation 26 PolyOne Corporation 27 T H E N E W P O L Y O N E : A S P E C I A L T Y G R O W T H C O M P A N Y  Landmark portfolio transformation: > 85% of Adjusted EBITDA from specialty solutions  World-class innovation, technology and service are differentiators  Sustainability initiatives and alignment with megatrends drive above market growth in key end markets and applications:  Capital management is a strength - proven track record of expanding ROIC while increasing invested capital Transaction expected to add $0.85 to pro forma adjusted EPS PolyOne Corporation 28 PolyOne Corporation 29

According to a McKinsey & Company report, modular projects: • have established a solid track record of accelerating project timelines by 20 to 50% • can deliver over 20% in construction cost savings when optimized for scale In a survey conducted by Prefab Modular Smart Market Report (2020): • 91% of contractors reported improved budget performance when using modular techniques • 68% of these indicated savings of 5% or higher • respondents indicated reductions in project durations of 20 to 50% Another factor—the well-publicized shortage of available and affordable housing stock—is also contributing to the rise of modular construction, particularly in urban areas with high demand and limited space. The results were immediate: • Approximately 20% savings on material and labor costs • Lightweight, large-format panels fast-tracked installation, shaving about 30% off the project timeline • With flame resistant chemistry integrated into the panel, the materials met ASTM E84 Class A and passed NFPA 286 room burn standards without added complexity While exact numbers remain confidential, the builder also reported notable reductions in both material waste and overall project costs.

lang=En&n=FD9B0E51-1 https://ec.ss.ec.gc.ca/auth/en/Services General Information Substance List CAS RN Substance Name Releases Releases (Speciated VOCs) Disposals Recycling Unit 103­23­1 Bis(2­ethylhexyl) adipate 0.0000 N/A N/A N/A tonnes 117­81­7 Bis(2­ethylhexyl) phthalate 0.0001 N/A N/A N/A tonnes 85­44­9 Phthalic anhydride N/A N/A N/A N/A tonnes Extension 73642 Fax: 4164994687 Email: darryl.chartrand@ch2m.com Contact Type Highest Ranking Employee Name: Robert Greenop Position: Plant Manager Telephone: 5199385865 Email: robert.greenop@polyone.com Mailing Address: Address Line 1:  City, Province/Territory, Postal Code: None  Country: None Contact Type Person who prepared the report Name: Najat Kamal Position: EHSQ specialist Telephone: 5148089920 Email: najat.kamal@polyone.com Mailing Address: Delivery Mode: GeneralDelivery Address Line 1:  City, Province/Territory, Postal Code: None  Country: None Number of employees: 16 Activities for Which the 20,000­Hour Employee Threshold Does Not Apply: None of the above Activities Relevant to Reporting Dioxins, Furans and Hexacholorobenzene: None of the above Activities Relevant to Reporting of Polycyclic Aromatic Hydrocarbons (PAHs): Wood preservation using creosote: No Is this the first time the facility is reporting to the NPRI (under current or past ownership): Is the facility controlled by another Canadian company or companies: Did the facility report under other environmental regulations or permits: Is the facility required to report one or more NPRI Part 4 substances (Criteria Air Contaminants): Operating Schedule ­ Days of the Week: Mon, Tue, Wed, Thu, Fri Usual Number of Operating Hours per day: 24 Usual Daily Start Time (24h) (hh:mm): 07:00 CAS RN Substance Name Releases Releases (Speciated VOCs) Disposals Recycling Unit Applicable Programs CAS RN Substance Name NPRI ON MOE TRA ON MOE Reg 127/01 First report for  this substance to  the ON MOE TRA 103­23­1 Bis(2­ethylhexyl) adipate Yes Yes Yes 117­81­7 Bis(2­ethylhexyl) phthalate Yes Yes No 85­44­9 Phthalic anhydride Yes Yes No General Information about the Substance ­ Releases and Transfers of the Substance Was the substance released on­site The substance will be reported as the sum of releases to all media (total of 1 tonne or less) 1 tonne or more of a Part 5 Substance (Speciated VOC) was released to air Yes Yes No Yes Yes No General Information about the Substance ­ Disposals and Off­site Transfers for Recycling Was the substance disposed of (on­site or off­ site), or transferred for treatment prior to final disposal Is the facility required to report on disposals of tailings and waste rock for the selected reporting Was the substance transferred off­site for recycling General Information about the Substance ­ Nature of Activities CAS RN Substance Name Manufacture the Substance Process the Substance Otherwise Use of the Substance 103­23­1 Bis(2­ethylhexyl) adipate For sale/distribution As a formulation component As a by­product 117­81­7 Bis(2­ethylhexyl) phthalate For sale/distribution As a formulation component As a by­product 85­44­9 Phthalic anhydride As a by­product As a reactant As a by­product TRA Quantifications CAS RN Substance Name Use, Creation, Contained in Product Quantity Use ranges for public reporting 103­23­1 Bis(2­ethylhexyl) adipate Use 0.000 tonnes Yes 103­23­1 Bis(2­ethylhexyl) adipate Creation 27.159 tonnes Yes 103­23­1 Bis(2­ethylhexyl) adipate Contained in Product 27.159 tonnes Yes 117­81­7 Bis(2­ethylhexyl) phthalate Use 0.000 tonnes Yes 117­81­7 Bis(2­ethylhexyl) phthalate Creation 0.104 tonnes Yes 117­81­7 Bis(2­ethylhexyl) phthalate Contained in Product 0.104 tonnes Yes 85­44­9 Phthalic anhydride Use 4228.7 tonnes Yes 85­44­9 Phthalic anhydride Creation 0.000 tonnes Yes 85­44­9 Phthalic anhydride Contained in Product 4228.7 tonnes Yes TRA Quantifications ­ Others Change in Method of Quantification Reasons for Description of how the change impact tracking and quantification of the substance Description of how an incident(s) affected quantifications Significant Process Change in Method of Quantification Reasons for Description of how the change impact tracking and quantification of the substance Description of how an incident(s) affected quantifications Significant Process Total Quantity Released (All Media) CAS RN Substance Name Category Basis of Estimate Detail Code Quantity 103­23­1 Bis(2­ethylhexyl) adipate Total Quantity Released O ­ Engineering Estimates 0.0000 tonnes 117­81­7 Bis(2­ethylhexyl) phthalate Total Quantity Released O ­ Engineering Estimates 0.0001 tonnes On­site Releases ­ Quarterly Breakdown of Annual Releases CAS RN Substance Name Quarter 1 Quarter 2 Quarter 3 Quarter 4 117­81­7 Bis(2­ethylhexyl) phthalate 25 25 25 25 On­site Releases ­ Reasons for Changes in Quantities Released from Previous Year CAS RN Substance Name Reasons for Changes in Quantities from Previous Year Comments 117­81­7 Bis(2­ethylhexyl) phthalate No significant change (i.e. 

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