Microsoft Word - May 16 2012 Investor Presentation NonGAAP Reconcliation.doc Schedule I Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in accordance with GAAP.

USE OF NON-GAAP MEASURES PolyOne Corporation 3 • This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include: adjusted EPS, adjusted operating income, and return on invested capital. • PolyOne’s chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources. In addition, operating income before special items and adjusted EPS are components of various PolyOne annual and long-term employee incentive plans. • 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 Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial institution to report all United States account holders that are specified United States persons. These codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. Consult with the person requesting this form if you are uncertain if the financial institution is subject to these requirements.

Entities included in the consolidated financial statements Financial implications and other risks and opportunities due to climate change

Our United Way campaign remains an important financial driving force as well, and since 2007 our associates in North America have given generously, raising more than $14 million. See Appendix A for an explanation of management’s use of non-GAAP financial measures and a reconciliation of non- GAAP financial measures to our results as reported under GAAP. Richardson, Executive Vice President, Chief Financial Officer Robert M.

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. Adjusted EPS attributable to PolyOne common shareholders is calculated as follows: 2009* 2010* 2011* 2012* 2013* 2014* 2015* 2016 2017 2018 Net income from continuing operations attributable to PolyOne common shareholders $ 106.7 $ 152.5 $ 153.4 $ 53.3 $ 94.0 $ 78.0 $ 144.6 $ 166.4 $ 173.5 $ 161.1 Joint venture equity earnings, after tax (19.0) (14.7) (3.7) — — — — — — — Special items, before tax(1) (48.7) 24.2 (48.1) 55.1 46.3 164.2 87.6 23.8 32.9 59.5 Special items, tax adjustments(1) (27.2) (96.7) (24.7) (18.9) (13.7) (73.7) (58.7) (15.9) (24.8) (25.3) Adjusted net income from continuing operations attributable to PolyOne common shareholders $ 11.8 $ 65.3 $ 76.9 $ 89.5 $ 126.6 $ 168.5 $ 173.5 $ 174.3 $ 181.6 $ 195.3 Diluted shares 93.4 96.0 94.3 89.8 96.5 93.5 88.7 84.6 82.1 80.4 Adjusted EPS attributable to PolyOne common shareholders $ 0.13 $ 0.68 $ 0.82 $ 1.00 $ 1.31 $ 1.80 $ 1.96 $ 2.06 $ 2.21 $ 2.43 * Historical results are shown as presented in prior filings and have not been updated to reflect subsequent changes in accounting principle, discontinued operations or the related resegmentation. (1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures, including adjustments related to contingent consideration; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non- recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results.

Page 1 of 3 ColorMatrix Europe Limited - Modern Slavery and Human Trafficking Statement This statement has been published in accordance with section 54(1) of the Modern Slavery Act 2015 and constitutes the modern slavery and human trafficking statement of ColorMatrix Europe Limited (“ColorMatrix”) and covers the 2024 financial year. Our effectiveness in combating slavery and human trafficking In 2025 the following key performance indicators (KPIs) will be used to measure how effective we have been in ensuring that slavery and human trafficking is not taking place in any part of our business or supply chains • 100% completion of the Code of Conduct for all associates https://www.avient.com/company/policies-and-governance/supplier-code-conduct Page 3 of 3 Our on-going commitment As part of our modern slavery strategy we will continue to monitor the progress we have made and build on our achievements and initiatives in the next financial year.

We thank you for your understanding, and we look forward to serving your needs. 3 Table of contents A Message from our Global Quality Manager ...............................................................2 Avient Corporation: Overview ............................4 Avient Policy for Customer Audits ......................5 Management Responsibility ...............................6 Product Liability Insurance .............................6 Ethics - Code of Conduct.................................6 Modern Slavery Statement.............................6 Conflict Mineral Policy....................................6 Technical Data Sheets.....................................6 Safety Data Sheets..........................................6 Regulatory Requests and Certificates (FDA certificate, Absence declaration, REACH, SDS) ........................................6 Safety Performance ........................................6 Environmental Performance...........................6 Energy Management ......................................6 Business Continuation Plan.............................6 Preventive - Predictive Maintenance..............6 Financial Report..............................................6 Quality Management..........................................7 3rd Party Certification......................................7 Complaint Handling ........................................7 Continuous Improvement...............................7 Traceability .....................................................7 Record Retention............................................7 IT Security.........................................................8 Firewall .........................................................8 Critical Data ..................................................8 IT Disaster Recovery .....................................8 IT Systems of Use Policy ...............................8 Annex 1 - Special dispositions related to ISO 13485 certification for Mevopur .......................9 Change control .............................................9 Validation .....................................................9 Control of documents and records ...............9 Supplier approval and supplier evaluation ...9 Traceability ...................................................9 Material management ..................................9 Release of finished products.........................9 Control of Non-conforming products, complaints handling, recall and CAPA..........9 Annex 2 – special dispositions related to ISO 22000 certification............................................10 Change..........................................................10 HACCP ..........................................................10 Control of documents and records ...............10 Material management ..................................10 Supplier approval and supplier evaluation ...10 Traceability ...................................................10 Release of finished products.........................10 Control of Non-conforming products, complaints handling, recall and CAPA..........10 4 Avient Corporation: Overview The Avient website is your home base for information about the company: http://www.avient.com/ To find our facility locations: http://www.avient.com/contact/global-directory-and-contacts For more information about our management systems certifications, including ISO, go to: http://www.avient.com/company/sustainability/environmental/global-iso-certificate-library Avient Governance (corporate policies and the Avient Code of Conduct): http://www.avient.com/investors/governance Financial reports: https://www.avient.com/investors Avient Sustainability Report: https://www.avient.com/company/sustainability http://www.avient.com/ http://www.avient.com/contact/global-directory-and-contacts http://www.avient.com/company/sustainability/environmental/global-iso-certificate-library http://www.avient.com/investors/governance https://www.avient.com/investors https://www.avient.com/company/sustainability 5 Avient Policy for Customer Audits Avient may permit audits of facilities, subject to:  Advanced notice and an audit agenda provided at least thirty (30) days in advance or as agreed by the Avient location to be audited for a routine audit.  Audits must be conducted during normal business hours.  Audits may require a signed Non-Disclosure Agreement (NDA) prior to the audit. Financial Report Our most recent Financial Report can be found here.

In addition, the company will provide an update on the integration of the Clariant Color business, including future synergy capture, and a financial overview.

Percept™ anti-counterfeiting technology created an authentication method not visible to the human eye to help lower the financial result of fighting court cases, once the covert authentication was revealed.