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Virgin Pulse Further supporting the wellness of our associates, we offer Virgin Pulse, an interactive, multi-faceted online platform that connects and inspires associates to make healthy, informed decisions. Through Avient Academy, associates can participate in classroom, online, and webinar based training sessions. Various levels of training are provided, depending on prior commercial experience and need, and participants train collaboratively—both online and regionally in-person to maximize collaborative learning.

Through Avient Academy, associates can participate in classroom, online, and webinar based training sessions. Various levels of training are provided, depending on prior commercial experience and need, and participants train collaboratively—both online and regionally in-person to maximize collaborative learning. Those who file reports can remain anonymous.

Reporting & SEC Filings

Reporting & SEC Filings

Reporting & SEC Filings

The company noted that GAAP EPS includes special items of $0.29 (Attachment 3) primarily associated with one-time tax benefits of $0.35, which was partially offset by acquisition-related and restructuring costs. Three Months Ended December 31, Year Ended December 31, Reconciliation to Consolidated Statements of Income 2020 2019 2020 2019 Sales $ 997.0 $ 658.6 $ 3,242.1 $ 2,862.7 Gross margin - GAAP 252.9 153.3 784.3 657.2 Special items in gross margin (Attachment 3) 1.7 (0.8) 25.3 7.3 Adjusted Gross margin $ 254.6 $ 152.5 $ 809.6 $ 664.5 Adjusted Gross margin as a percent of sales 25.5 % 23.2 % 25.0 % 23.2 % Operating income - GAAP 65.0 20.5 189.3 156.8 Special items in operating income (Attachment 3) 14.6 24.6 73.7 71.7 Adjusted Operating income $ 79.6 $ 45.1 $ 263.0 $ 228.5 Adjusted Operating income as a percent of sales 8.0 % 6.8 % 8.1 % 8.0 % The table below reconciles pre-special income tax expense and the pre-special effective tax rate to their most comparable US GAAP figures. Three Months Ended December 31, 2020 2019 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results Income from continuing operations before income taxes $ 57.4 $ 4.2 $ 61.6 $ 19.3 $ 15.0 $ 34.3 Income tax (expense) benefit - GAAP 17.3 — 17.3 (12.9) — (12.9) Income tax impact of special items (Attachment 3) — 1.3 1.3 — 0.4 0.4 Tax adjustments (Attachment 3) — (32.2) (32.2) — 4.5 4.5 Income tax (expense) benefit $ 17.3 $ (30.9) $ (13.6) $ (12.9) $ 4.9 $ (8.0) Effective Tax Rate(1) (30.1) % 22.1 % 66.8 % 23.3 % (1) Rates may not recalculate from figures presented herein due to rounding 12 Year Ended December 31, 2020 2019 GAAP Results Special Items Adjusted Results GAAP Results Special Items Adjusted Results Income from continuing operations before income taxes $ 139.0 $ 66.2 $ 205.2 $ 109.4 $ 61.7 $ 171.1 Income tax expense - GAAP (5.2) — (5.2) (33.7) — (33.7) Income tax impact of special items (Attachment 3) — (14.1) (14.1) — (11.1) (11.1) Tax adjustments (Attachment 3) — (27.3) (27.3) — 5.2 5.2 Income tax expense $ (5.2) $ (41.4) $ (46.6) $ (33.7) $ (5.9) $ (39.6) Effective Tax Rate(1) 3.7 % 22.7 % 30.8 % 23.1 % (1) Rates may not recalculate from figures presented herein due to rounding The following pro forma adjustments are referenced by management to provide comparable business performance by incorporating the Clariant Masterbatch business in periods prior to the acquisition date (July 1, 2020).

• Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: � Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future; � The financial condition of our customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate liquidity) to maintain their credit availability; � The speed and extent of an economic recovery, including the recovery of the housing market; � The amount and timing of repurchases, if any, of PolyOne common shares and our ability to pay regular quarterly cash dividends and the amounts and timing of any future dividends; � The effect on foreign operations of currency fluctuations, tariffs, and other political, economic and regulatory risks; Changes in polymer consumption growth rates in the markets where we conduct business; Forward Looking Statements � Changes in polymer consumption growth rates in the markets where we conduct business; � Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online; � Fluctuations in raw material prices, quality and supply and in energy prices and supply; � Production outages or material costs associated with scheduled or unscheduled maintenance programs; � Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters; � An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions, employee productivity goals, and an inability to raise or sustain prices for products or services; � The ability to successfully integrate acquired companies into our operations, retain the management teams of acquired companies, and retain relationships with customers of acquired companies, including without limitation, Color Matrix Group, Inc. The non-GAAP financial measures include: adjusted EPS, earnings before interest, tax, depreciation and amortization (EBITDA), adjusted EBITDA, net debt, Specialty platform operating income and gross margin, adjusted operating income, free cash flow, return on invested capital, GLS operating income, net debt/ EBITDA, and the exclusion of corporate charges in certain calculations.

(API) of Gainesville, Texas, a manufacturer of plastic pipe components, saw an opportunity to design a flapper valve that could improve upon traditional brass valves and enable non-corrosive, all-plastic piping systems.

Virgin Pulse Further supporting the wellness of our associates, we offer Virgin Pulse, an interactive, multi-faceted online platform that connects and inspires associates to make healthy, informed decisions. Through Avient Academy, associates can participate in classroom, online, and webinar based training sessions. Various levels of training are provided, depending on prior commercial experience and need, and participants train collaboratively—both online and regionally in-person to maximize collaborative learning.