Avient Corporation 3 Simplified Drop Test • 65g steel ball • Dropped from 305mm • Onto 3.175mm thickness flat samples Materials Tested • Standard TPE 30 Shore A • TPU alloy 60 Shore A • Damping TPE 32 Shore A VDT reduces bounce Avient Corporation 4 SIMULATION & CALIBRATION E N 1 6 2 1 - 1 L E V E L 2 Image courtesy of Airobag TV https://www.youtube.com/c/AirobagTV/videos Simulation of Impact A weight dropped onto protective element in contact with rigid substrate https://www.youtube.com/c/AirobagTV/videos Avient Corporation 5 SIMULATION & CALIBRATION E N 1 6 2 1 - 1 L E V E L 2 REFINING THE DESIGN D E S I G N A N D M A T E R I A L C O M B I N A T I O N Avient Corporation 6 • A number of different shapes and designs are created and simulated to determine which one works best • Refining to meet EN standard • VDT TPEs can help reach compliance with EN1621-1 level 2 and EN1621-2 level 1 • Optimum protection can be achieved by combining industrial design and engineering Avient Corporation 7 VALIDATION P R O T O T Y P I N G W I T H 3 D P R I N T I N G 3D Printing Validation -15% -10% -5% 0% 5% 10% Density Tensile Strength // Tear resistance // Rebound resilience 2mm 3D Printed VDT vs Injection Molded VDT can be 3D printed for concept evaluation early in the design process SUMMARY Avient Corporation 8 • Enabled a new, compact design with a customized VDT TPE formulation • Improved user comfort and functionality • Fulfilled EN standards • Reduced number of prototyping tools required • Reduced time spent in product development by 40 percent, enabling faster commercialization of product

PROPERTY DETAIL Physical State Solid Form Powder Color White Odor Odorless Melting Point >1700°C Boiling Point >1700°C Bulk Density Typically 50–600 g/L Water Solubility 15–68 mg SiO2/L at 20°C Self-Ignition Temperature Not combustible Flammability Non-flammable Explosiveness Non-explosive Oxidizing Properties Expected to be non-oxidizing PHYSICAL/CHEMICAL PROPERTIES EFFECT ASSESSMENT RESULT Acute Toxicity/ Oral Inhalation/Dermal Not acutely toxic after oral and dermal exposure.

Handelsregister B des Amtsgerichts Mannheim Nummer der Firma: Seite 1 von 2 HRB 722072 Nummer der Eintragung a) Firma b) Sitz, Niederlassung, inländische Geschäftsanschrift, empfangsberechtigte Person, Zweigniederlassungen c) Gegenstand des Unternehmens Grund- oder Stammkapital a) Allgemeine Vertretungsregelung b) Vorstand, Leitungsorgan, geschäftsführende Direktoren, persönlich haftende Gesellschafter, Geschäftsführer, Vertretungsberechtigte und besondere Vertretungsbefugnis Prokura a) Rechtsform, Beginn, Satzung oder Gesellschaftsvertrag b) Sonstige Rechtsverhältnisse a) Tag der Eintragung b) Bemerkungen 1 2 3 4 5 6 7 1 a) PolyOne Deutschland GmbH b) Sitz verlegt; nun: Gaggenau Änderung der Geschäftsanschrift: Adolf-Dambach-Straße 2-4, 76571 Gaggenau c) Der Erwerb von Beteiligungen an Gesellschaften jeglicher Art, die Verwaltung von Beteiligungen und eigenem Vermögen sowie die Beratung über den Beteiligungserwerb mit Ausnahme rechtlicher und steuerlicher Beratung. 26.100,00 EUR a) Ist nur ein Geschäftsführer bestellt, vertritt er allein. Der Sitz ist von Bendorf (Amtsgericht Koblenz HRB 7522) nach Gaggenau verlegt. a) 30.04.2015 Rinke 2 b) Bestellt als Geschäftsführer: Palm, Christoph, Weiswampach / Luxemburg, *16.05.1963 einzelvertretungsberechtigt mit der Befugnis, im Namen der Gesellschaft mit sich im eigenen Namen oder als Vertreter eines Dritten Rechtsgeschäfte abzuschließen. a) 18.11.2016 Adam 3 b) Vertretungsbefugnis geändert bei Geschäftsführer: Kronimus, Holger, Hilgert, *26.01.1968 einzelvertretungsberechtigt mit der Befugnis, im Namen der Gesellschaft mit sich im eigenen Namen oder als Vertreter eines Dritten Rechtsgeschäfte abzuschließen. a) 13.02.2017 Essert 4 a) a) a) Abruf vom 08.11.2021 19:42 Handelsregister B des Amtsgerichts Mannheim Nummer der Firma: Seite 2 von 2 HRB 722072 Nummer der Eintragung a) Firma b) Sitz, Niederlassung, inländische Geschäftsanschrift, empfangsberechtigte Person, Zweigniederlassungen c) Gegenstand des Unternehmens Grund- oder Stammkapital a) Allgemeine Vertretungsregelung b) Vorstand, Leitungsorgan, geschäftsführende Direktoren, persönlich haftende Gesellschafter, Geschäftsführer, Vertretungsberechtigte und besondere Vertretungsbefugnis Prokura a) Rechtsform, Beginn, Satzung oder Gesellschaftsvertrag b) Sonstige Rechtsverhältnisse a) Tag der Eintragung b) Bemerkungen 1 2 3 4 5 6 7 Firma geändert; nun: Avient Deutschland GmbH Die Gesellschafterversammlung vom 21.10.2021 hat die Änderung des Gesellschaftsvertrages in § 1 (Firma, Sitz) beschlossen. 08.11.2021 Martin Abruf vom 08.11.2021 19:42

D is t. ) K W R P P G F U L R P M A V Y F M C H U N H X L S C L E C L E M N C E A S H Source: Peer data per Bloomberg market data as of February 15, 2022. Free cash flow conversion calculated as (EBITDA – Capex) / EBITDA HIGH FREE CASH FLOW CONVERSION Avient reflects 2021 estimated EBITDA of $635M and estimated CAPEX of $90M (excludes IT system upgrade of $25M and synergy capture CAPEX of $20M) Source: Peer data per Bloomberg market data as of February 15, 2022 86 89 85 80 76 76 89 85 79 78 76 76 76 70 69 63 8 A vi e nt K W R P P G F U L A V Y R P M F M C U N V R H U N B N R H X L E C L C E A S H E M N S C L A LB Source: Peer data per Bloomberg market data as of February 15, 2022 Total Enterprise Value / 2022E EBITDAWith the Clariant Color business acquisition and divestment of the PP&S business, our exposure is now concentrated in less-cyclical and high-growth markets. OUR VALUATION VERSUS PEERS Avient Specialty Formulators Other Chemical/Specialty Companies 5.4 8.5 10.1 10.0 15.7 15.0 14.2 12.7 10.2 25.0 19.7 17.7 13.2 12.3 10.0 9.9 8.9 8.5 8.3 6.6 A vi en t (2 01 1) A vi en t (2 01 6) A vi en t (2 02 1) A vi en t (T o da y) R P M K W R P P G A V Y F U L A L B E C L H X L A S H F M C B N R E M N U N V R C E S C L H U N Historic Multiple SUMMARY: WHY INVEST IN AVIENT?

D is t. ) K W R R P M P P G A V Y F U L G C P IF F H X L F M C F O E H U N E C L K R A E M N A S H C E S C L G R A A LB Median: 5%Median: 3% Source: Peer data per Bloomberg market data as of April 27, 2021 Avient reflects 2021 estimated revenue of $4,300M and excludes one-time synergy capture CAPEX ($20M) Avient Specialty Formulators Other Chemical/Specialty Companies Free Cash Flow Conversion (1) 2021E (%) Being asset light helps us to generate strong free cash flow that is in line with specialty formulators. Free cash flow conversion calculated as (EBITDA – Capex) / EBITDA Median: 84% Median: 77% HIGH FREE CASH FLOW CONVERSION Avient reflects 2021 estimated EBITDA of $560M and excludes one-time synergy capture CAPEX ($20M) Source: Peer data per Bloomberg market data as of April 27, 2021 87 89 87 86 82 81 76 88 87 84 82 81 78 77 77 77 76 73 70 69 50 19 A vi en t K W R P P G R P M A V Y F U L G C P F M C IF F H X L U N V R E C L A S H C E B N R F O E E M N G R A H U N K R A S C L A L B Source: Peer data per Bloomberg market data as of April 27, 2021 Total Enterprise Value / 2021E EBITDA Our current valuation with updated guidance implies an EBITDA multiple that is below specialty formulator peers and the majority of our chemical peers. With the Clariant Masterbatch acquisition and divestment of the PP&S business, our exposure is now concentrated in less-cyclical and high-growth markets, with increased geographic diversification and a more specialized portfolio that can significantly expand EBITDA margins. 28 Avient reflects 2021 estimated EBITDA of $560M OUR VALUATION VERSUS PEERS Avient Specialty Formulators Other Chemical/Specialty Companies 10.2 17.7 16.0 14.9 14.6 11.6 11.1 26.7 24.0 22.8 14.3 12.7 11.5 11.2 11.1 11.0 10.3 10.1 9.5 9.4 8.3 7.0 A vi en t K W R A V Y R P M P P G G C P F U L A L B H X L E C L IF F F M C B N R A S H G R A F O E S C L E M N U N V R C E K R A H U N Median: 11.1xMedian: 14.8x SUMMARY: WHY INVEST IN AVIENT?

DOCUMENT NUMBER_ SSS-001 CATEGORY DETAIL EC Number 215-609-9 CAS Number 1333-86-4 Name Subclass 1 Carbon Black Structural Formula CHEMICAL IDENTITY H | C||||HH H DOCUMENT NUMBER_ SSS-001 HEALTH EFFECTS HUMAN HEALTH SAFETY ASSESSMENT Consumer Overall, as a result of the detailed epidemiological investigations, no causative link between Carbon Black exposure and cancer risk in humans has been demonstrated. Toxicity for Reproduction PROPERTY DETAIL Physical State Solid Form Powder/ Beads Color Black Odor Odorless Melting Point 3550°C Boiling Point 500–600°C Partition Coefficient: N-octanol/Water Not Applicable Bulk Density 1.7-1.8 g/cm3 (20°C) Water Solubility Insoluble Self-ignition Temperature >284°F Flammability >45 s Explosiveness 50 g/m3 PHYSICAL/CHEMICAL PROPERTIES DOCUMENT NUMBER_ SSS-001 EXPOSURE HUMAN HEALTH SAFETY ASSESSMENT Human Health Carbon Black, when generally used as noted above is bound into a matrix.

Vectran® is thermotropic and melts at 330°C. Key Features • High strength to weight ratio • Good creep resistance • High abrasion resistance • Excellent flex fatigue properties • Minimal moisture absorption • Excellent chemical resistance Disadvantages • Vectran® suffers from UV degradation, which causes strength loss and discoloration • Hair-like filaments tend to fray FIBER-LINE® PROCESS FOR VECTRAN® LIQUID CRYSTAL POLYMER • Coating • Twisting • Extrusion • Pultrusion • Precision Winding FIBER-LINE® VECTRAN® PRODUCTS • Strength Members • Ripcords • Belt & Hose Reinforcement Yarn • Industrial Fabric Yarn • Synthetic Wire Rope Abrasion Resistance Yarn on Yarn Abrasion Ultraviolet (UV) Resistance Flame Resistance Chemical Resistance (Acid) Chemical Resistance (Alkali) Chemical Resistance (Organic Solvent) P P X P P P P Property UOM Value Breaking Tenacity g/d 23.0 Specific Gravity Ratio 1.40 Elongation @ Break % 3.8 Tensile Modulus g/d 600 Moisture Regain* % LIQUID CRYSTAL POLYMER (LCP) LIQUID CRYSTAL POLYMER (HM) BARE FIBER PERFORMANCE * Equilibrium moisture regain @ 55% RH ** Creep @ 40%-58% ultimate tensile strength *** Shrinkage in dry air @ 177 C for 30 minutes MOVING HIGH PERFORMANCE FIBERS FORWARD ABOUT FIBER-LINE® LOCATIONS Headquarters, R&D, Manufacturing FIBER-LINE® LLC 3050 Campus Drive Hatfield, PA 19440 +1 215.997.9181 fiber@fiber-line.com Manufacturing Operations FIBER-LINE® LLC 280 Performance Drive SE Hickory, NC 28602 +1 828.326.8700 fiber@fiber-line.com EMEA & Asia Pacific Operations FIBER-LINE® INTERNATIONAL B.V.

Handelsregister B des Amtsgerichts Mannheim Nummer der Firma: Seite 1 von 4 HRB 521568 Nummer der Eintragung a) Firma b) Sitz, Niederlassung, inländische Geschäftsanschrift, empfangsberechtigte Person, Zweigniederlassungen c) Gegenstand des Unternehmens Grund- oder Stammkapital a) Allgemeine Vertretungsregelung b) Vorstand, Leitungsorgan, geschäftsführende Direktoren, persönlich haftende Gesellschafter, Geschäftsführer, Vertretungsberechtigte und besondere Vertretungsbefugnis Prokura a) Rechtsform, Beginn, Satzung oder Gesellschaftsvertrag b) Sonstige Rechtsverhältnisse a) Tag der Eintragung b) Bemerkungen 1 2 3 4 5 6 7 1 a) PolyOne Th. Bergmann GmbH b) Gaggenau c) Die Herstellung, Verarbeitung, Vertrieb sowie Handel von Kunststoffen oder Kunststoffcompounds aller Art. Nicht mehr Geschäftsführer: Setzen, Marc, Baden-Baden, *27.05.1969 a) 05.02.2007 Rinke Abruf vom 08.11.2021 19:52 Handelsregister B des Amtsgerichts Mannheim Nummer der Firma: Seite 2 von 4 HRB 521568 Nummer der Eintragung a) Firma b) Sitz, Niederlassung, inländische Geschäftsanschrift, empfangsberechtigte Person, Zweigniederlassungen c) Gegenstand des Unternehmens Grund- oder Stammkapital a) Allgemeine Vertretungsregelung b) Vorstand, Leitungsorgan, geschäftsführende Direktoren, persönlich haftende Gesellschafter, Geschäftsführer, Vertretungsberechtigte und besondere Vertretungsbefugnis Prokura a) Rechtsform, Beginn, Satzung oder Gesellschaftsvertrag b) Sonstige Rechtsverhältnisse a) Tag der Eintragung b) Bemerkungen 1 2 3 4 5 6 7 3 b) Geschäftsanschrift: Adolf-Dambach-Str. 2, 76571 Gaggenau b) Bestellt als Geschäftsführer: Tomaselli, Frank, La Wantzenau/Frankreich, *28.12.1963 einzelvertretungsberechtigt mit der Befugnis, im Namen der Gesellschaft mit sich im eigenen Namen oder als Vertreter eines Dritten Rechtsgeschäfte abzuschließen.

Wilflex Epic Rio RFU colors cure as low as 266°F (130°C), reducing energy consumption, dye migration, and the possibility of garment damage. Wilflex Epic Rio RFU Colors also provide exceptional wet-on-wet printing capabilities, an optimal soft hand, excellent stretch, and a matte finish.* HIGHLIGHTS • 33 most popular industry colors • Flexible cure profile (266°F/130°C to 320°F/160°C) • Excellent opacity • Wet-on-wet printing • Matte finish* • ECO PASSPORT by OEKO-TEX® and ZDHC MRSL Conformance Level 3 certifications** * Gloss may increase when cured at temperatures above 266°F (130°C) ** To learn about compliance standards applicable to specifics inks, please contact your Avient Specialty Inks distributor. For more information about Wilflex screen printing inks, please call 1.844.4AVIENT, email askspecialtyinks@avient.com or visit www.avientspecialtyinks.com or www.wilflex.com www.wilflex.com Yellow Swatch: Yellow: 1655 Swatch: 1655: 1795 Swatch: 1795: 2685 Swatch: 2685: 1235 Swatch: 1235: 116 Swatch: 116: Bright Red Swatch: Bright Red: 3546 Swatch: 3546: 7645 Swatch: 7645: 137 Swatch: 137: 1807 Swatch: 1807: 227 Swatch: 227: 1788 Swatch: 1788: 2397 Swatch: 2397: 2925 Swatch: 2925: 2768 Swatch: 2768: 805 Swatch: 805: 156 Swatch: 156: 3435 Swatch: 3435: 7488 Swatch: 7488: 287 Swatch: 287: 253 Swatch: 253: 296 Swatch: 296: 2145 Swatch: 2145: 806 Swatch: 806: 421 Swatch: 421: 348 Swatch: 348: 3005 Swatch: 3005: 809 Swatch: 809: 423 Swatch: 423: 2422 Swatch: 2422: 811 Swatch: 811: Black Diamond Swatch: PMS Black 3 C:

 Addressable market exceeds $40 billion  Strong performance demonstrates that our strategy and execution are working  Megatrends and emerging opportunities align with strengths  Innovation and services provide differentiation, incremental pricing power and competitive advantage  Strategic balance between reinvestment for growth and returning cash to shareholders  Strong and proven management team driving growth and performance 14 POLYONE CORPORATION Segment Highlights POLYONE CORPORATION 15 2016 Revenue: $0.8 Billion At a Glance: Color, Additives & Inks Key Applications 2016 Revenue by Industry Expanding Profits 1.7% 4.6% 5.1% 5.5% 7.2% 8.1% 9.7% 12.2% 14.7% 16.7% 16.0% 20%+ 16.6% 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 1Q 2017 2020 Operating Income % of Sales United States 45% Europe 33% Asia 15% Latin America 5% Canada 2% Packaging 30% Industrial 15% W & C 10% B & C 10% Textiles 9% Transportation 9% Consumer 7% Healthcare 6% Appliance 2% E & E 2% Platinum Vision POLYONE CORPORATION 16 2016 Revenue: $0.6 Billion At a Glance: Specialty Engineered Materials 2016 Revenue by Industry Expanding Profits 1.1% 1.3% 3.4% 5.1% 9.6% 8.0% 8.6% 9.3% 12.1% 14.7% 14.3% 20%+ 14.8% 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 1Q 2017 2020 Operating Income % of Sales Consumer 19% Transportation 19% E & E 15% W & C 15% Healthcare 11% Industrial 8% Packaging 7% Appliance 3% B & C 3% United States 51% Europe 27% Asia 20% Canada 2% Key Applications Platinum Vision POLYONE CORPORATION 17 2016 Revenue: $0.4 Billion At a Glance: Designed Structures & Solutions 2016 Revenue by Industry 2020 Platinum Vision Transportation 27% Industrial 21% Packaging 21% B & C 11% Healthcare 8% Consumer 8% Appliance 3% E & E 1% Key Applications United States 95% Canada 5%  Drive operational efficiency with LSS projects and customer first mentality  Recapture customers by leveraging PolyOne’s commercial excellence and service offerings 2020 Operating Margin: 8 – 10% http://www.google.com/url? sa=i&rct=j&q=&esrc=s&frm=1&source=images&cd=&cad=rja&uact=8&ved=0CAcQjRw&url=http://www.mullerquaker.com/products/greek100/greek100-peach-and-passion-fruit&ei=-acYVZq7EIqwyASDjYL4CA&bvm=bv.89381419,d.cWc&psig=AFQjCNGNCQY1_dCN2RPLzxtap_Pu0omTXQ&ust=1427765484498432 POLYONE CORPORATION 18 2016 Revenue: $0.7 Billion At a Glance: Performance Products & Solutions 2016 Revenue by Industry Expanding Profits 5.5% 6.9% 3.8% 3.6% 5.5% 4.3% 6.3% 7.2% 7.7% 8.3% 12-14% 12.0% 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 1Q 2017 2020 Operating Income % of Sales 11.1% B & C 30% Transportation 18% W & C 16% Industrial 16% Appliance 6% Consumer 5% Packaging 5% E & E 3% Healthcare 1% United States 78% Canada 16% Latin America 4% Asia 2% Key Applications Platinum Vision POLYONE CORPORATION 19 2016 Revenue: $1.1 Billion At a Glance: Distribution Key Suppliers ROIC Expanding Profits 2.6% 3.0% 3.5% 4.0% 4.6% 5.6% 6.4% 5.9% 6.1% 6.6% 6.5-7.5% 6.4% 6.5% 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 1Q 2017 2020 Operating Income % of Sales 4% 36% 2006 2016 Transportation 24% Healthcare 22% Industrial 18% Consumer 15% Appliance 6% E & E 5% B & C 4% Packaging 4% W & C 2% Platinum Vision *After-Tax ROIC http://www.polyone.com/Pages/VariationRoot.aspx 20 POLYONE CORPORATION Target End Markets & Application Examples 21 POLYONE CORPORATION Therma-Tech™ & Sheet GEON™ Vinyl Polymer Colorants Therma-Tech™ TPE’s & Film TPE + OnForce™ Gravi-Tech™ Page 21 Film Target End Markets… Healthcare 22 POLYONE CORPORATION Sound & Vibration Management Fuel Handling Systems Interior & Exterior Trim Structural Braces & Brackets Interior Structural Components Lighting Air management Electronics & Cameras Fluid Handling Target End Markets… Automotive Underhood Components Roof Systems 23 POLYONE CORPORATION PreservaPak™ OnColor™ Smart Batch™ VersaFlex™ TPE Cap Liner ColorMatrix™ Amosorb™ Oxygen Scavenger ColorMatrix™ Ultimate™ UV Light Barrier OnCap™ Laser Marking Additives Target End Markets… Packaging 24 POLYONE CORPORATION Source: Outdoor Industry Association TPE Vibration Dampening (SEM/GLS) TPE + OnForce (SEM) OnForce (SEM) Advanced Composites (SEM) TPE Vibration Dampening (SEM/GLS) Thermoplastic Elastomers (SEM) Advanced Composites (SEM) Polymer Colorants (CAI) Sheet (DSS) TPE & Film (SEM + DSS) Advanced Composites (SEM) Polymer Colorants (CAI) Thermatech (SEM) Thermoplastic Elastomers (SEM) TPE + OnForce (SEM) OnForce (SEM) Target End Markets… Consumer POLYONE CORPORATION 25 Luxury Packaging with Gravitech Density Modified Polymers  Impart weight, sound and metallic finish to caps and closures for cosmetics and spirits applications  Elevate quality and prestige perceptions among high-end consumers  Eliminate time and cost associated with secondary operations and assembly POLYONE CORPORATION 26  Eliminate costs by increasing pigment density  Enhance color performance without altering form and formulation  Increase design capabilities by reducing weight and layer thickness Optimize Color Usage with OnColor Super Concentrates POLYONE CORPORATION 27  Inhibit microbial growth on polymer surface  Enhance value or products and devices  Highly versatile concentrate with the ability to be incorporated into a wide variety of products Combat Bacteria Formation with WithStand Antimicrobial Technology POLYONE CORPORATION 28 Medical Device Housings with Chemically Resistant Engineered Polymers  Durable, long-lasting products stand up to the most aggressive disinfectants  Minimize environmental stress cracking and discoloration  One of the broadest medically approved polymer and colorant portfolios POLYONE CORPORATION 29 Color & Design Services  Greater control of color development and supply chain  Work across entire design process from concept to commercialization  Inspire creativity in the use of polymer materials, colors and effects  Innovative brand differentiation  Faster development timelines POLYONE CORPORATION 30 Outdoor Applications  Leading provider of high performance specialty materials for the recreational and sports & leisure industry  Well positioned across all segments to address market needs  Metal to Polymer Conversion  Lightweighting  Thermal Management  Impact Performance Source: Outdoor Industry Association POLYONE CORPORATION 31 Fiber Colorants Solutions for clothing, apparel, footwear, automotive & sporting goods  ColorMatrix Fiber Colorant Solutions  Proprietary advanced liquid color formulations and equipment enable greater efficiency and productivity  Eliminates aqueous dyeing and its associated wastewater treatment  Solid Color Concentrates  Extrusion-spun fibers colored via solid masterbatch POLYONE CORPORATION 32 High-Barrier Packaging Containers  Capability to extrude up to 13 layers  Strong oxygen and moisture vapor transmission protection  Can be made symmetrical or asymmetrical to meet customized needs of broad variety of applications  Barrier protection and superior sensory properties POLYONE CORPORATION 33 Smart Home Devices with Resilience Vinyl Solutions  High flame retardancy to meet strict UL standards  Greater processing and design flexibility  Specialized additives provide long term color stability  Diffusive lens materials improve light dispersion 1 Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Senior management uses comparisons of adjusted net income attributable to PolyOne common shareholders, adjusted earnings per share (EPS) attributable to PolyOne common shareholders and operating income before special items to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and that current levels may serve as a base for future performance.