The non-GAAP financial measures include: adjusted EPS, Specialty platform operating income percentage, adjusted operating income, and return on invested capital Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared 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 for each fiscal year end.

Senior Vice President and Chief Financial Officer of Non-GAAP Financial Measures Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted.

Senior Vice President and Chief Financial Officer, Non-GAAP Financial Measures Each of such adjustments has not yet occurred, are out of the company's control and/or cannot be reasonably predicted.

Good gel control Explore What's Possible Explore What's Possible

Explore What's Possible Enjoy full processing control and reap the benefits of lower energy consumption and improved clarity. Explore What's Possible

Explore What’s Possible Enjoy full processing control and reap the benefits of lower energy consumption and improved clarity Explore What's Possible

Regarded as some of the highest performing thermoplastics in the industry, these engineered polymers are light and versatile alternatives to metals and ceramics in a range of applications and industries. ColorMatrix™ AAzure™ Acetaldehyde Control Technology for PET

Yet at PolyOne, we’re always asking ourselves, “what’s next?” Demand for and supply of our products and services may be adversely affected by several factors, some of which we cannot predict or control. Limitations in internal control over financial reporting Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

Non-GAAP Financial Measures Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted. Reconciliation of Non-GAAP Financial Measures (Unaudited)

What will not change is our focus on customers. Basis for Opinion The Company’s management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of internal control over financial reporting included in the accompanying “Management’s Annual Report On Internal Control Over Financial Reporting.” Limitations in internal control over financial reporting Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.