Operating income at the segment level does not include: special items as defined below; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker. Slide 7 - Summary of Special Items Recast for DSS Divestiture Reflects special items from continuing operations which 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; 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. Table of Contents POLYONE CORPORATION 3 GAAP Financial Information Recast for DSS Divestiture Q1 2013 Q2 2013 Q3 2013 Q4 2013 2013 YTD Q1 2014 Q2 2014 Q3 2014 Q4 2014 2014 YTD Q1 2015 Q2 2015 Q3 2015 Q4 2015 2015 YTD Sales 759.6$ 838.7$ 821.1$ 754.4$ 3,173.8$ 828.7$ 841.5$ 806.1$ 741.7$ 3,218.0$ 754.0$ 775.5$ 729.2$ 665.4$ 2,924.1$ Cost of sales 598.6 657.1 661.4 657.0 2,574.1 660.2 674.2 644.1 602.7 2,581.2 589.9 599.6 564.2 518.9 2,272.6 Gross margin 161.0 181.6 159.7 97.4 599.7 168.5 167.3 162.0 139.0 636.8 164.1 175.9 165.0 146.5 651.5 Selling and administrative 104.8 108.5 104.2 66.1 383.6 112.5 118.0 104.1 151.6 486.2 93.8 97.2 90.7 112.2 393.9 Income from equity affiliates and minority interest 0.1 - - 26.8 26.9 - - - - - - - - - - Operating income (loss) 56.3 73.1 55.5 58.1 243.0 56.0 49.3 57.9 (12.6) 150.6 70.3 78.7 74.3 34.3 257.6 Interest expense, net (15.6) (16.6) (15.9) (15.2) (63.3) (15.5) (15.7) (15.4) (15.5) (62.1) (16.1) (16.2) (16.2) (15.5) (64.0) Premium on early extinguishment of debt (10.6) - (5.2) - (15.8) - - - - - - - - (16.4) (16.4) Other income (expense), net 1.5 (1.3) (1.5) - (1.3) (0.7) (0.4) (1.6) (1.4) (4.1) (0.6) (1.2) (1.7) 0.3 (3.2) Income (loss) before income taxes 31.6 55.2 32.9 42.9 162.6 39.8 33.2 40.9 (29.5) 84.4 53.6 61.3 56.4 2.7 174.0 Income tax (expense) benefit (10.8) (21.6) (13.4) (16.6) (62.4) (10.7) (2.6) (12.0) 15.6 (9.7) (23.3) 4.3 (8.8) 2.3 (25.5) Net income (loss) from continuing operations 20.8 33.6 19.5 26.3 100.2 29.1 30.6 28.9 (13.9) 74.7 30.3 65.6 47.6 5.0 148.5 Net (loss) income from discontinued operations, net of income taxes (5.7) 147.0 3.3 (2.1) 142.5 0.1 0.9 3.8 (1.1) 3.7 (0.1) 1.4 (3.1) (2.0) (3.8) Net income (loss) 15.1 180.6 22.8 24.2 242.7 29.2 31.5 32.7 (15.0) 78.4 30.2 67.0 44.5 3.0 144.7 Less: Non-controlling interest 0.2 0.3 0.2 0.4 1.1 0.2 0.2 - 0.4 0.8 - (0.2) - 0.1 (0.1) Net income (loss) attributable to PolyOne common shareholders 15.3$ 180.9$ 23.0$ 24.6$ 243.8$ 29.4$ 31.7$ 32.7$ (14.6)$ 79.2$ 30.2$ 66.8$ 44.5$ 3.1$ 144.6$ Earnings per share attributable to PolyOne common shareholders - Basic Continuing operations 0.23$ 0.35$ 0.21$ 0.28$ 1.06$ 0.31$ 0.33$ 0.32$ (0.15)$ 0.82$ 0.34$ 0.73$ 0.55$ 0.06$ 1.69$ Discontinued operations (0.06)$ 1.50$ 0.03$ (0.02)$ 1.49$ -$ 0.01$ 0.04$ (0.01)$ 0.04$ -$ 0.02$ (0.04)$ (0.02)$ (0.04)$ Total 0.17$ 1.85$ 0.24$ 0.26$ 2.55$ 0.31$ 0.34$ 0.36$ (0.16)$ 0.86$ 0.34$ 0.75$ 0.51$ 0.04$ 1.65$ Earnings per share attributable to PolyOne common shareholders - Diluted Continuing operations 0.22$ 0.34$ 0.20$ 0.27$ 1.05$ 0.31$ 0.33$ 0.31$ (0.15)$ 0.81$ 0.34$ 0.73$ 0.54$ 0.06$ 1.67$ Discontinued operations (0.06)$ 1.49$ 0.04$ (0.02)$ 1.48$ -$ 0.01$ 0.04$ (0.01)$ 0.04$ -$ 0.01$ (0.04)$ (0.02)$ (0.04)$ Total 0.16$ 1.83$ 0.24$ 0.25$ 2.53$ 0.31$ 0.34$ 0.35$ (0.16)$ 0.85$ 0.34$ 0.74$ 0.50$ 0.04$ 1.63$ Q1 2016 Q2 2016 Q3 2016 Q4 2016 2016 YTD Q1 2017 Sales 738.5$ 758.2$ 746.6$ 694.8$ 2,938.1$ 796.7$ Cost of sales 561.9 576.3 580.5 542.3 2,261.0 614.4 Gross margin 176.6 181.9 166.1 152.5 677.1 182.3 Selling and administrative 106.2 100.1 94.1 90.4 390.8 98.3 Operating income 70.4 81.8 72.0 62.1 286.3 84.0 Interest expense, net (14.6) (14.6) (15.1) (15.4) (59.7) (14.6) Premium on early extinguishment of debt - (0.4) - - (0.4) (0.3) Other income (expense), net - 0.1 (0.1) 0.4 0.4 (1.1) Income before income taxes 55.8 66.9 56.8 47.1 226.6 68.0 Income tax expense (17.6) (16.8) (14.0) (12.0) (60.4) (19.7) Net income from continuing operations 38.2 50.1 42.8 35.1 166.2 48.3 Net income (loss) from discontinued operations, net of income taxes 0.8 (0.1) (0.5) (1.4) (1.2) (1.4) Net income 39.0 50.0 42.3 33.7 165.0 46.9 Less: Non-controlling interest 0.1 - - 0.1 0.2 - Net income attributable to PolyOne common shareholders 39.1$ 50.0$ 42.3$ 33.8$ 165.2$ 46.9$ Earnings per share attributable to PolyOne common shareholders - Basic Continuing operations 0.45$ 0.59$ 0.51$ 0.43$ 1.98$ 0.58$ Discontinued operations 0.01$ -$ (0.01)$ (0.02)$ (0.01)$ (0.01)$ Total 0.46$ 0.59$ 0.50$ 0.41$ 1.97$ 0.57$ Earnings per share attributable to PolyOne common shareholders - Diluted Continuing operations 0.45$ 0.59$ 0.51$ 0.42$ 1.96$ 0.58$ Discontinued operations 0.01$ -$ (0.01)$ (0.02)$ (0.01)$ (0.01)$ Total 0.46$ 0.59$ 0.50$ 0.40$ 1.95$ 0.57$ POLYONE CORPORATION 4 Adjusted Financial Information Recast for DSS Divestiture Q1 2013 Q2 2013 Q3 2013 Q4 2013 2013 YTD Q1 2014 Q2 2014 Q3 2014 Q4 2014 2014 YTD Q1 2015 Q2 2015 Q3 2015 Q4 2015 2015 YTD Sales 759.6$ 838.7$ 821.1$ 754.4$ 3,173.8$ 828.7$ 841.5$ 806.1$ 741.7$ 3,218.0$ 754.0$ 775.5$ 729.2$ 665.4$ 2,924.1$ Cost of sales 601.6 670.6 656.6 606.9 2,535.7 656.0 660.1 637.0 592.6 2,545.7 588.7 597.4 561.0 511.0 2,258.1 Gross margin 158.0 168.1 164.5 147.5 638.1 172.7 181.4 169.1 149.1 672.3 165.3 178.1 168.2 154.4 666.0 Selling and administrative 102.4 106.2 107.6 107.5 423.7 109.6 108.4 100.0 94.5 412.5 91.6 93.1 88.1 96.5 369.3 Operating income 55.6 61.9 56.9 40.0 214.4 63.1 73.0 69.1 54.6 259.8 73.7 85.0 80.1 57.9 296.7 Interest expense, net (13.7) (16.6) (15.9) (15.2) (61.4) (15.5) (15.7) (15.4) (15.5) (62.1) (16.1) (16.2) (16.2) (15.5) (64.0) Other income (expense), net 0.1 (1.3) (1.5) - (2.7) (0.7) (0.9) (1.7) (1.5) (4.8) (0.6) (1.2) (1.8) 0.3 (3.3) Income before income taxes 42.0 44.0 39.5 24.8 150.3 46.9 56.4 52.0 37.6 192.9 57.0 67.6 62.1 42.7 229.4 Income tax expense (14.2) (16.1) (13.5) (9.8) (53.6) (14.9) (18.3) (16.6) (12.0) (61.8) (18.8) (21.3) (19.4) (12.1) (71.6) Adjusted net income from continuing operations 27.8 27.9 26.0 15.0 96.7 32.0 38.1 35.4 25.6 131.1 38.2 46.3 42.7 30.6 157.8 Less: Non-controlling interest 0.2 0.3 0.2 0.4 1.1 0.2 0.2 - 0.4 0.8 - (0.2) - 0.1 (0.1) Adjusted net income attributable to PolyOne common shareholders - continuing operations 28.0$ 28.2$ 26.2$ 15.4$ 97.8$ 32.2$ 38.3$ 35.4$ 26.0$ 131.9$ 38.2$ 46.1$ 42.7$ 30.7$ 157.7$ Adjusted earnings per share attributable to PolyOne common shareholders - Diluted 0.30$ 0.28$ 0.27$ 0.15$ 1.01$ 0.34$ 0.41$ 0.38$ 0.28$ 1.41$ 0.43$ 0.51$ 0.48$ 0.36$ 1.78$ Q1 2016 Q2 2016 Q3 2016 Q4 2016 2016 YTD Q1 2017 Sales 738.5$ 758.2$ 746.6$ 694.8$ 2,938.1$ 796.7$ Cost of sales 557.8 576.5 576.1 540.7 2,251.1 612.0 Gross margin 180.7 181.7 170.5 154.1 687.0 184.7 Selling and administrative 100.0 93.9 88.3 94.9 377.1 99.0 Operating income 80.7 87.8 82.2 59.2 309.9 85.7 Interest expense, net (14.6) (14.6) (15.1) (15.4) (59.7) (14.6) Other (expense) income, net (0.2) 0.2 (0.1) 0.3 0.2 (1.2) Income before income taxes 65.9 73.4 67.0 44.1 250.4 69.9 Income tax expense (21.0) (23.1) (20.7) (11.5) (76.3) (20.7) Adjusted net income from continuing operations 44.9 50.3 46.3 32.6 174.1 49.2 Less: Non-controlling interest 0.1 - - 0.1 0.2 - Adjusted net income attributable to PolyOne common shareholders - continuing operations 45.0$ 50.3$ 46.3$ 32.7$ 174.3$ 49.2$ Adjusted earnings per share attributable to PolyOne common shareholders - Diluted 0.53$ 0.59$ 0.55$ 0.39$ 2.06$ 0.59$ POLYONE CORPORATION 5 Business Segment and Data Recast for DSS Divestiture Q1 2013 Q2 2013 Q3 2013 Q4 2013 2013 YTD Q1 2014 Q2 2014 Q3 2014 Q4 2014 2014 YTD Q1 2015 Q2 2015 Q3 2015 Q4 2015 2015 YTD Sales: Color, Additives and Inks 205.3 229.4 219.0 198.6 852.3 219.6 228.7 212.0 190.5 850.8 208.5 217.4 199.9 184.9 810.7 Specialty Engineered Materials 152.9 158.8 157.6 146.2 615.5 157.4 157.8 145.8 137.3 598.3 141.9 139.7 136.0 125.2 542.8 Performance Products and Solutions 166.6 210.3 207.4 188.9 773.2 207.6 211.2 213.0 184.8 816.6 175.9 190.3 175.2 152.7 694.1 PolyOne Distribution 268.0 275.1 275.0 257.1 1,075.2 284.1 287.0 280.5 262.8 1,114.4 265.7 266.8 259.5 242.1 1,034.1 Corporate and Eliminations (33.2) (34.9) (37.9) (36.4) (142.4) (40.0) (43.2) (45.2) (33.7) (162.1) (38.0) (38.7) (41.4) (39.5) (157.6) Sales 759.6 838.7 821.1 754.4 3,173.8 828.7 841.5 806.1 741.7 3,218.0 754.0 775.5 729.2 665.4 2,924.1 Gross Margin: Color, Additives and Inks 67.7 75.2 71.8 63.1 277.8 74.9 81.7 71.8 65.1 293.5 73.4 80.0 73.4 67.0 293.8 Specialty Engineered Materials 39.2 39.0 39.2 35.8 153.2 42.6 43.5 39.7 37.4 163.2 43.0 41.1 39.6 37.3 161.0 Performance Products and Solutions 24.0 26.9 27.6 23.5 102.0 28.0 29.0 29.2 22.8 109.0 22.5 27.4 27.2 24.8 101.9 PolyOne Distribution 28.2 28.1 27.6 24.7 108.6 29.8 28.8 29.3 26.1 114.0 27.8 30.2 29.4 27.2 114.6 Corporate and Eliminations 1.9 12.4 (6.5) (49.7) (41.9) (6.8) (15.7) (8.0) (12.4) (42.9) (2.6) (2.8) (4.6) (9.8) (19.8) Gross Margin 161.0 181.6 159.7 97.4 599.7 168.5 167.3 162.0 139.0 636.8 164.1 175.9 165.0 146.5 651.5 Selling and Administrative Expense: Color, Additives and Inks 43.5 44.3 42.9 43.1 173.8 44.5 44.0 41.7 38.4 168.6 39.6 40.4 38.9 39.5 158.4 Specialty Engineered Materials 23.4 24.0 24.6 24.0 96.0 24.3 24.6 21.3 20.6 90.8 19.9 21.0 19.6 20.9 81.4 Performance Products and Solutions 10.4 11.6 12.5 11.5 46.0 12.0 11.4 11.4 11.1 45.9 11.0 11.1 11.1 11.3 44.5 PolyOne Distribution 12.0 11.2 11.0 11.1 45.3 12.6 11.5 10.6 11.1 45.8 12.1 11.1 11.8 11.6 46.6 Corporate and Eliminations 15.5 17.4 13.2 (23.6) 22.5 19.1 26.5 19.1 70.4 135.1 11.2 13.6 9.3 28.9 63.0 Selling and Administrative Expense 104.8 108.5 104.2 66.1 383.6 112.5 118.0 104.1 151.6 486.2 93.8 97.2 90.7 112.2 393.9 Operating Income: Color, Additives and Inks 24.2 30.9 28.9 20.0 104.0 30.4 37.7 30.1 26.7 124.9 33.8 39.6 34.5 27.5 135.4 Specialty Engineered Materials 15.8 15.0 14.6 11.8 57.2 18.3 18.9 18.4 16.8 72.4 23.1 20.1 20.0 16.4 79.6 Performance Products and Solutions 13.6 15.3 15.1 12.0 56.0 16.0 17.6 17.8 11.7 63.1 11.5 16.3 16.1 13.5 57.4 PolyOne Distribution 16.2 16.9 16.6 13.6 63.3 17.2 17.3 18.7 15.0 68.2 15.7 19.1 17.6 15.6 68.0 Corporate and Eliminations (13.5) (5.0) (19.7) 0.7 (37.5) (25.9) (42.2) (27.1) (82.8) (178.0) (13.8) (16.4) (13.9) (38.7) (82.8) Operating Income (loss) 56.3 73.1 55.5 58.1 243.0 56.0 49.3 57.9 (12.6) 150.6 70.3 78.7 74.3 34.3 257.6 Q1 2016 Q2 2016 Q3 2016 Q4 2016 2016 YTD Q1 2017 Sales: Color, Additives and Inks 204.9 212.2 195.9 184.7 797.7 211.8 Specialty Engineered Materials 141.0 143.3 146.2 135.3 565.8 159.1 Performance Products and Solutions 166.2 172.8 171.3 158.2 668.5 183.7 PolyOne Distribution 268.8 272.6 274.8 254.8 1,071.0 286.1 Corporate and Eliminations (42.4) (42.7) (41.6) (38.2) (164.9) (44.0) Sales 738.5 758.2 746.6 694.8 2,938.1 796.7 Gross Margin: Color, Additives and Inks 75.3 78.0 70.0 62.8 286.1 75.2 Specialty Engineered Materials 44.2 43.0 41.7 38.6 167.5 46.1 Performance Products and Solutions 32.4 33.0 29.2 26.6 121.2 33.9 PolyOne Distribution 30.7 29.5 29.6 27.3 117.1 31.4 Corporate and Eliminations (6.0) (1.6) (4.4) (2.8) (14.8) (4.3) Gross Margin 176.6 181.9 166.1 152.5 677.1 182.3 Selling and Administrative Expense: Color, Additives and Inks 40.4 39.8 38.6 39.8 158.6 40.1 Specialty Engineered Materials 20.8 21.6 21.2 22.8 86.4 22.5 Performance Products and Solutions 12.7 11.7 11.2 11.2 46.8 11.8 PolyOne Distribution 13.2 11.7 11.4 12.6 48.9 12.8 Corporate and Eliminations 19.1 15.3 11.7 4.0 50.1 11.1 Selling and Administrative Expense 106.2 100.1 94.1 90.4 390.8 98.3 Operating Income: Color, Additives and Inks 34.9 38.2 31.4 23.0 127.5 35.1 Specialty Engineered Materials 23.4 21.4 20.5 15.8 81.1 23.6 Performance Products and Solutions 19.7 21.3 18.0 15.4 74.4 22.1 PolyOne Distribution 17.5 17.8 18.2 14.7 68.2 18.6 Corporate and Eliminations (25.1) (16.9) (16.1) (6.8) (64.9) (15.4) Operating Income 70.4 81.8 72.0 62.1 286.3 84.0 POLYONE CORPORATION 6 Non-GAAP Reconciliations Q1 2013 Q2 2013 Q3 2013 Q4 2013 2013 YTD Q1 2014 Q2 2014 Q3 2014 Q4 2014 2014 YTD Q1 2015 Q2 2015 Q3 2015 Q4 2015 2015 YTD Sales 759.6 838.7 821.1 754.4 3,173.8 828.7 841.5 806.1 741.7 3,218.0 754.0 775.5 729.2 665.4 2,924.1 Gross margin - GAAP 161.0 181.6 159.7 97.4 599.7 168.5 167.3 162.0 139.0 636.8 164.1 175.9 165.0 146.5 651.5 Special items in gross margin (see slide 7) (3.0) (13.5) 4.8 50.1 38.4 4.2 14.1 7.1 10.1 35.5 1.2 2.2 3.2 7.9 14.5 Adjusted gross margin 158.0 168.1 164.5 147.5 638.1 172.7 181.4 169.1 149.1 672.3 165.3 178.1 168.2 154.4 666.0 Adjusted gross margin as a percent of sales 20.8% 20.0% 20.0% 19.6% 20.1% 20.8% 21.6% 21.0% 20.1% 20.9% 21.9% 23.0% 23.1% 23.2% 22.8% Operating income - GAAP 56.3 73.1 55.5 58.1 243.0 56.0 49.3 57.9 (12.6) 150.6 70.3 78.7 74.3 34.3 257.6 Special items in operating income (see slide 7) (0.7) (11.2) 1.4 (18.1) (28.6) 7.1 23.7 11.2 67.2 109.2 3.4 6.3 5.8 23.6 39.1 Adjusted operating income 55.6 61.9 56.9 40.0 214.4 63.1 73.0 69.1 54.6 259.8 73.7 85.0 80.1 57.9 296.7 Adjusted operating income as a percent of sales 7.3% 7.4% 6.9% 5.3% 6.8% 7.6% 8.7% 8.6% 7.4% 8.1% 9.8% 11.0% 11.0% 8.7% 10.1% Q1 2016 Q2 2016 Q3 2016 Q4 2016 2016 YTD Q1 2017 Sales 738.5 758.2 746.6 694.8 2,938.1 796.7 Gross margin - GAAP 176.6 181.9 166.1 152.5 677.1 182.3 Special items in gross margin (see slide 7) 4.1 (0.2) 4.4 1.6 9.9 2.4 Adjusted gross margin 180.7 181.7 170.5 154.1 687.0 184.7 Adjusted gross margin as a percent of sales 24.5% 24.0% 22.8% 22.2% 23.4% 23.2% Operating income - GAAP 70.4 81.8 72.0 62.1 286.3 84.0 Special items in operating income (see slide 7) 10.3 6.0 10.2 (2.9) 23.6 1.7 Adjusted operating income 80.7 87.8 82.2 59.2 309.9 85.7 Adjusted operating income as a percent of sales 10.9% 11.6% 11.0% 8.5% 10.5% 10.8% POLYONE CORPORATION 7 Summary of Special Items Q1 2013 Q2 2013 Q3 2013 Q4 2013 2013 YTD Q1 2014 Q2 2014 Q3 2014 Q4 2014 2014 YTD Q1 2015 Q2 2015 Q3 2015 Q4 2015 2015 YTD Cost of sales: Restructuring Costs - - - (2.5) (2.5) (3.3) (13.2) (2.8) (7.4) (26.7) (0.2) (0.2) (1.0) (6.3) (7.7) Environmental remediation costs (2.0) (1.3) (4.8) (52.6) (60.7) (0.9) (0.9) (5.9) (2.6) (10.3) (1.5) (2.0) (4.3) (1.5) (9.3) Pension & other post-retirement benefits - mark-to-market adjustment - - - 1.6 1.6 - - - (2.0) (2.0) - - - (1.0) (1.0) Reimbursement of previously incurred environmental costs 5.2 14.9 - 3.4 23.5 - - 1.6 2.1 3.7 0.5 - 2.1 0.9 3.5 Acquisition related adjustments (0.2) (0.1) - - (0.3) - - - (0.2) (0.2) - - - - - Impact on cost of sales 3.0 13.5 (4.8) (50.1) (38.4) (4.2) (14.1) (7.1) (10.1) (35.5) (1.2) (2.2) (3.2) (7.9) (14.5) Selling and administrative expense: Restructuring, legal and other (2.3) (1.9) 4.1 (1.0) (1.1) (2.7) (9.3) (3.9) 1.0 (14.9) (1.9) (3.4) (1.8) (3.9) (11.0) Unrealized gain on foreign currency option contracts 0.4 0.2 0.3 0.2 1.1 - - - - - - - - - - Pension & other post-retirement benefits - mark-to-market adjustment - - 42.4 42.4 - - - (54.5) (54.5) - - - (10.6) (10.6) Acquisition/divestiture related costs (0.5) (0.6) (1.0) (0.2) (2.3) (0.2) (0.3) (0.2) (3.6) (4.3) (0.3) (0.7) (0.8) (1.2) (3.0) Impact on selling and administrative expense (2.4) (2.3) 3.4 41.4 40.1 (2.9) (9.6) (4.1) (57.1) (73.7) (2.2) (4.1) (2.6) (15.7) (24.6) Gain on sale of investment in equity affiliates 0.1 - - 26.8 26.9 - - - - - - - - - - Impact on operating income 0.7 11.2 (1.4) 18.1 28.6 (7.1) (23.7) (11.2) (67.2) (109.2) (3.4) (6.3) (5.8) (23.6) (39.1) - - - Debt extinguishment costs (10.6) - (5.2) - (15.8) - - - - - - - - (16.4) (16.4) Bridge loan commitment fees - interest expense (1.9) - - - (1.9) - - - - - - - - - - Other income (expense), net 1.4 - - - 1.4 - 0.5 0.1 0.1 0.7 - - 0.1 - 0.1 Impact on income before income taxes (10.4) 11.2 (6.6) 18.1 12.3 (7.1) (23.2) (11.1) (67.1) (108.5) (3.4) (6.3) (5.7) (40.0) (55.4) Income tax benefit on above special items 3.9 (5.3) 1.9 (7.1) (6.6) 2.6 10.5 4.5 24.0 41.6 1.4 1.7 1.0 14.6 18.7 Tax adjustments (0.5) (0.2) (1.8) 0.3 (2.2) 1.6 5.2 0.1 3.6 10.5 (5.9) 23.9 9.6 (0.2) 27.4 Impact of special items on net income (7.0) 5.7 (6.5) 11.3 3.5 (2.9) (7.5) (6.5) (39.5) (56.4) (7.9) 19.3 4.9 (25.6) (9.3) Diluted earnings per common share impact (0.08)$ 0.06$ (0.07)$ 0.12$ 0.04$ (0.03)$ (0.08)$ (0.07)$ (0.43)$ (0.60)$ (0.09)$ 0.22$ 0.06$ (0.30)$ (0.11)$ Q1 2016 Q2 2016 Q3 2016 Q4 2016 2016 YTD Q1 2017 Cost of sales: Restructuring Costs 0.1 (1.0) - (0.2) (1.1) - Environmental remediation costs (1.7) (2.1) (2.4) (2.2) (8.4) (2.2) Pension & other post-retirement benefits - mark-to-market adjustment - - - 0.3 0.3 - Reimbursement of previously incurred environmental costs - 5.3 - 0.8 6.1 - Acquisition related adjustments (2.5) (2.0) (2.0) (0.3) (6.8) (0.2) Impact on cost of sales (4.1) 0.2 (4.4) (1.6) (9.9) (2.4) Selling and administrative expense: Restructuring, legal and other (5.9) (5.6) (5.3) (3.0) (19.8) 1.4 Unrealized gain on foreign currency option contracts - - - - - - Pension & other post-retirement benefits - mark-to-market adjustment - - - 8.1 8.1 - Acquisition/divestiture related costs (0.3) (0.6) (0.5) (0.6) (2.0) (0.7) Impact on selling and administrative expense (6.2) (6.2) (5.8) 4.5 (13.7) 0.7 Gain on sale of investment in equity affiliates - - - - - - Impact on operating income (10.3) (6.0) (10.2) 2.9 (23.6) (1.7) Debt extinguishment costs - (0.4) - - (0.4) (0.3) Bridge loan commitment fees - interest expense - - - - - - Other income (expense), net 0.2 (0.1) - 0.1 0.2 0.1 Impact on income before income taxes (10.1) (6.5) (10.2) 3.0 (23.8) (1.9) Income tax benefit on above special items 3.8 2.6 3.7 (1.8) 8.3 0.9 Tax adjustments (0.4) 3.7 3.0 1.3 7.6 0.1 Impact of special items on net income (6.7) (0.2) (3.5) 2.5 (7.9) (0.9) Diluted earnings per common share impact (0.08)$ -$ (0.04)$ 0.03$ (0.10)$ (0.01)$ Recast Financial Information for Discontinued Operations Table of Contents GAAP Financial Information Recast for DSS Divestiture Adjusted Financial Information Recast for DSS Divestiture Business Segment and Data Recast for DSS Divestiture Non-GAAP Reconciliations Summary of Special Items

Any additional, different or other terms and/or conditions contained in any purchase order, document, website or other communication by or from Buyer are hereby objected to and rejected by Seller. In the event of any claimed conflict between these Terms and any other document not signed by Seller, these Terms shall control. Title and Risk of Loss; Other Risks.

Any additional, different or other terms and/or conditions contained in any purchase order, document, website or other communication by or from Buyer are hereby objected to and rejected by Seller. In the event of any claimed conflict between these Terms and any other document not signed by Seller, these Terms shall control. Title and Risk of Loss; Other Risks 11.

Any additional, different or other terms and/or conditions contained in any purchase order, document, website or other communication by or from Buyer are hereby objected to and rejected by Seller and shall not be understood to be part of the Terms. In the event of any claimed conflict between these Terms and any other document not signed by Seller, these Terms shall control. Title and Risk of Loss; Other Risks.

They use words such as "will," “anticipate,” “estimate,” “expect,” “project,” “intend,” “plan,” “believe” and other words and terms of similar meaning in connection with any discussion of future operating or financial condition, performance and/or sales. This is due to the inherent difficulty of forecasting the timing and amount of certain items, such as, but not limited to, restructuring costs, environmental remediation costs, acquisition-related costs, and other non-routine costs. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

Further, intercompany sales and related margin between Avient Distribution and other segments have been adjusted to reflect the impacts of Avient Distribution as a discontinued operation. 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; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; settlement gains or losses and 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. G A A P I N C O M E S T A T E M E N T R E C A S T F O R A V I E N T D I S T R I B U T I O N A S A D I S C O N T I N U E D O P E R A T I O N Avient Corporation 3 (In millions, except per share data) Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 YTD 2022 Sales 826.0$ 864.5$ 818.0$ 807.1$ 3,315.6$ 892.2$ 891.0$ 1,783.2$ Cost of sales 562.9 615.9 602.4 590.5 2,371.7 637.8 630.1 1,267.9 Gross margin 263.1 248.6 215.6 216.6 943.9 254.4 260.9 515.3 Selling and administrative 168.7 166.2 162.8 166.4 664.1 152.2 160.8 313.0 Operating income 94.4 82.4 52.8 50.2 279.8 102.2 100.1 202.3 Interest expense, net (19.3) (19.5) (19.0) (17.5) (75.3) (16.9) (16.2) (33.1) Other income (expense), net 1.6 1.1 1.6 (5.3) (1.0) (0.6) 1.6 1.0 Income before income taxes 76.7 64.0 35.4 27.4 203.5 84.7 85.5 170.2 Income tax (expense) benefit (16.3) (13.8) (2.0) (16.2) (48.3) (20.0) (22.7) (42.7) Net income from continuing operations 60.4 50.2 33.4 11.2 155.2 64.7 62.8 127.5 Net income from discontinued operations, net of income taxes 19.3 19.2 19.2 17.7 75.4 19.8 21.9 41.7 Net income 79.7 69.4 52.6 28.9 230.6 84.5 84.7 169.2 Net (income) loss attributable to noncontrolling interests (0.4) (0.6) 0.3 0.9 0.2 (0.3) - (0.3) Net income attributable to Avient common shareholders 79.3$ 68.8$ 52.9$ 29.8$ 230.8$ 84.2$ 84.7$ 168.9$ Earnings per share attributable to Avient common shareholders - Basic Continuing operations 0.66$ 0.54$ 0.37$ 0.13$ 1.70$ 0.70$ 0.69$ 1.39$ Discontinued operations 0.21$ 0.21$ 0.21$ 0.20$ 0.83$ 0.22$ 0.24$ 0.46$ Total 0.87$ 0.75$ 0.58$ 0.33$ 2.53$ 0.92$ 0.93$ 1.85$ Earnings per share attributable to Avient common shareholders - Diluted Continuing operations 0.65$ 0.54$ 0.37$ 0.13$ 1.69$ 0.70$ 0.68$ 1.38$ Discontinued operations 0.21$ 0.20$ 0.20$ 0.19$ 0.82$ 0.21$ 0.24$ 0.45$ Total 0.86$ 0.74$ 0.57$ 0.32$ 2.51$ 0.91$ 0.92$ 1.83$ A D J U S T E D F I N A N C I A L I N F O R M A T I O N R E C A S T F O R A V I E N T D I S T R I B U T I O N A S A D I S C O N T I N U E D O P E R A T I O N Avient Corporation 4 (In millions, except per share data) Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 YTD 2022 Sales 826.0$ 864.5$ 818.0$ 807.1$ 3,315.6$ 892.2$ 891.0$ 1,783.2$ Cost of sales 565.1 603.3 585.1 584.6 2,338.1 632.0 632.1 1,264.1 Gross margin 260.9 261.2 232.9 222.5 977.5 260.2 258.9 519.1 Selling and administrative 164.1 164.6 160.1 161.1 649.9 151.3 157.0 308.3 Operating income 96.8 96.6 72.8 61.4 327.6 108.9 101.9 210.8 Interest expense, net (19.3) (19.5) (19.0) (17.5) (75.3) (16.9) (16.2) (33.1) Other income (expense), net 1.6 1.1 1.5 4.1 8.3 (0.7) 0.7 0.0 Income before income taxes 79.1 78.2 55.3 48.0 260.6 91.3 86.4 177.7 Income tax expense (16.1) (16.3) (10.2) (12.8) (55.4) (20.2) (20.4) (40.6) Net income from continuing operations 63.0 61.9 45.1 35.2 205.2 71.1 66.0 137.1 Net (income) loss attributable to noncontrolling interests (0.4) (0.6) 0.3 0.9 0.2 (0.3) - (0.3) Adjusted Net income attributable to Avient common shareholders - continuing operations 62.6$ 61.3$ 45.4$ 36.1$ 205.4$ 70.8$ 66.0$ 136.8$ Adjusted earnings per share attributable to Avient common shareholders - Diluted 0.68$ 0.66$ 0.49$ 0.39$ 2.23$ 0.77$ 0.72$ 1.48$ Weighted average diluted Shares 92.2 92.4 92.2 92.4 92.1 92.3 92.1 92.2 S E G M E N T D A T A R E C A S T F O R A V I E N T D I S T R I B U T I O N A S A D I S C O N T I N U E D O P E R A T I O N Avient Corporation 5 (In millions) Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 2022 YTD Sales: Color, Additives and Inks 609.3$ 624.4$ 586.6$ 581.3$ 2,401.6$ 649.5$ 649.1$ 1,298.6$ Specialty Engineered Materials 214.7 238.9 231.7 226.3 911.6 243.1 242.3 485.4 Corporate and Eliminations 2.0 1.2 (0.3) (0.5) 2.4 (0.4) (0.4) (0.8) Sales 826.0 864.5 818.0 807.1 3,315.6 892.2 891.0 1,783.2 Gross Margin: Color, Additives and Inks 197.5$ 193.4$ 172.1$ 164.5$ 727.5$ 192.1$ 193.4$ 385.5$ Specialty Engineered Materials 63.1 68.1 61.4 58.3 250.9 68.4 66.0 134.4 Corporate and Eliminations 2.5 (12.9) (17.9) (6.2) (34.5) (6.1) 1.5 (4.6) Gross Margin 263.1 248.6 215.6 216.6 943.9 254.4 260.9 515.3 Se lling and Administrative Expense : Color, Additives and Inks 108.7$ 107.1$ 105.3$ 103.3$ 424.4$ 97.6$ 99.8$ 197.4$ Specialty Engineered Materials 30.5 32.3 31.4 31.2 125.4 30.1 30.8 60.9 Corporate and Eliminations 29.5 26.8 26.1 31.9 114.3 24.5 30.2 54.7 Selling and Administrative Expense 168.7 166.2 162.8 166.4 664.1 152.2 160.8 313.0 Operating Income: Color, Additives and Inks 88.8$ 86.3$ 66.8$ 61.2$ 303.1$ 94.5$ 93.6$ 188.1$ Specialty Engineered Materials 32.6 35.8 30.0 27.1 125.5 38.3 35.2 73.5 Corporate and Eliminations (27.0) (39.7) (44.0) (38.1) (148.8) (30.6) (28.7) (59.3) Operating Income 94.4 82.4 52.8 50.2 279.8 102.2 100.1 202.3 Earnings Be fore Interest, Taxes, Depreciation and Amortization (EBITDA): Color, Additives and Inks 116.2$ 111.6$ 93.4$ 87.6$ 408.8$ 120.5$ 119.5$ 240.0$ Specialty Engineered Materials 40.4 43.9 37.9 35.1 157.3 46.1 42.9 89.0 Corporate and Eliminations (25.3) (39.5) (41.9) (34.6) (141.3) (26.8) (26.0) (52.8) Other income (expense) 1.6 1.1 1.6 (5.3) (1.0) (0.6) 1.6 1.0 EBITDA 132.9 117.1 91.0 82.8 423.8 139.2 138.0 277.2 N O N - G A A P R E C O N C I L I A T I O N S F O R R E C A S T H I S T O R I C A L R E S U L T S Avient Corporation 6 (In millions, except per share data) Avie nt Special Items Adjuste d Avient Avient Special Items Adjusted Avient Avient Special Items Adjusted Avient Avient Special Items Adjusted Avient Avient Special Items Adjusted Avie nt Sales $ 826.0 $ - $ 826.0 $ 864.5 $ - $ 864.5 $ 818.0 $ - $ 818.0 $ 807.1 $ - $ 807.1 $ 3,315.6 $ - $ 3,315.6 Gross margin 263.1 (2.2) 260.9 248.6 12.6 261.2 215.6 17.3 232.9 216.6 5.9 222.5 943.9 33.6 977.5 Selling and administrative expense 168.7 (4.6) 164.1 166.2 (1.6) 164.6 162.8 (2.7) 160.1 166.4 (5.3) 161.1 664.1 (14.2) 649.9 Operating income 94.4 2.4 96.8 82.4 14.2 96.6 52.8 20.0 72.8 50.2 11.2 61.4 279.8 47.8 327.6 Interest expense, net (19.3) - (19.3) (19.5) - (19.5) (19.0) - (19.0) (17.5) - (17.5) (75.3) - (75.3) Other income (expense), net 1.6 - 1.6 1.1 - 1.1 1.6 (0.1) 1.5 (5.3) 9.4 4.1 (1.0) 9.3 8.3 Income taxes (16.3) 0.2 (16.1) (13.8) (2.5) (16.3) (2.0) (8.2) (10.2) (16.2) 3.4 (12.8) (48.3) (7.1) (55.4) Net income (loss) attributable to noncontrolling interests (0.4) - (0.4) (0.6) - (0.6) 0.3 - 0.3 0.9 - 0.9 0.2 - 0.2 Net income from continuing operations attributable to Avient shareholders $ 60.0 $ 2.6 $ 62.6 $ 49.6 $ 11.7 $ 61.3 $ 33.7 $ 11.7 $ 45.4 $ 12.1 $ 24.0 $ 36.1 $ 155.4 $ 50.0 $ 205.4 Net income / EPS $ 0.65 0.03 $ 0.68 $ 0.54 0.13 $ 0.66 $ 0.37 0.13 $ 0.49 $ 0.13 $ 0.26 $ 0.39 $ 1.69 0.54 $ 2.23 Weighted-average diluted shares 92.2 92.2 92.2 92.4 92.4 92.4 92.2 92.2 92.2 92.4 92.4 92.4 92.1 92.1 92.1 Three Months Ended December 31, 2021 Year Ended December 31, 2021 Three Months Ended March 31, 2021 Three Months Ended June 30, 2021 Three Months Ended September 30, 2021 N O N - G A A P R E C O N C I L I A T I O N S F O R R E C A S T H I S T O R I C A L R E S U L T S Avient Corporation 7 (In millions, except per share data) Avient Special Items Adjusted Avient Avient Special Items Adjusted Avient Avient Special Items Adjusted Avient Sales $ 892.2 $ - $ 892.2 $ 891.0 $ - $ 891.0 $ 1,783.2 $ - $ 1,783.2 Gross margin 254.4 5.8 260.2 260.9 (2.0) 258.9 515.3 3.8 519.1 Selling and administrative expense 152.2 (0.9) 151.3 160.8 (3.8) 157.0 313.0 (4.7) 308.3 Operating income 102.2 6.7 108.9 100.1 1.8 101.9 202.3 8.5 210.8 Interest expense, net (16.9) - (16.9) (16.2) - (16.2) (33.1) - (33.1) Other (expense) income, net (0.6) (0.1) (0.7) 1.6 (0.9) 0.7 1.0 (1.0) 0.0 Income taxes (20.0) (0.2) (20.2) (22.7) 2.3 (20.4) (42.7) 2.1 (40.6) Net income attributable to noncontrolling interests (0.3) - (0.3) - - - (0.3) - (0.3) Net income from continuing operations attributable to Avient shareholders $ 64.4 $ 6.4 $ 70.8 $ 62.8 $ 3.2 $ 66.0 $ 127.2 $ 9.6 $ 136.8 Net income / EPS $ 0.70 0.07 $ 0.77 $ 0.68 0.03 $ 0.72 $ 1.38 0.10 1.48 Weighted-average diluted shares 92.3 92.3 92.3 92.1 92.1 92.1 92.2 92.2 92.2 Three Months Ended March 31, 2022 Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 N O N - G A A P R E C O N C I L I A T I O N S F O R R E C A S T A D J U S T E D E B I T D A Avient Corporation 8 (In millions) EBITDA Reconciliation Q1 2021 Q2 2021 Q3 2021 Q4 2021 YTD 2021 Q1 2022 Q2 2022 YTD 2022 Net income from continuing operations – GAAP 60.4$ 50.2$ 33.4$ 11.2$ 155.2$ 64.7$ 62.8$ 127.5$ Income tax expense 16.3 13.8 2.0 16.2 48.3 20.0 22.7 42.7 Interest expense, net 19.3 19.5 19.0 17.5 75.3 16.9 16.2 33.1 Depreciation and amortization from continuing operations 36.9 33.6 36.6 37.9 145.0 37.6 36.3 73.9 EBITDA 132.9 117.1 91.0 82.8 423.8 139.2 138.0 277.2 Special items, before tax 2.4 14.2 19.9 20.6 57.1 6.6 0.9 7.5 Depreciation and amortization included in special items (0.6) 1.4 (0.9) (1.6) (1.7) (2.1) (1.1) (3.2) Adjusted EBITDA 134.7$ 132.7$ 110.0$ 101.8$ 479.2$ 143.7$ 137.8$ 281.5$ S U M M A R Y O F S P E C I A L I T E M S Avient Corporation 9 (In millions) Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 2022 YTD Cost of sales: Restructuring costs, including accelerated depreciation (1.8)$ (1.5)$ (5.3)$ (6.0)$ (14.6)$ (4.4)$ (2.6)$ (7.0)$ Environmental remediation costs (0.5) (12.5) (9.4) (0.5) (22.9) (2.0) (3.0) (5.0) Reimbursement of previously incurred environmental costs 4.5 - - - 4.5 0.6 7.6 8.2 Acquisition related adjustments - 1.4 (2.6) 0.6 (0.6) - - - Impact on cost of sales 2.2 (12.6) (17.3) (5.9) (33.6) (5.8) 2.0 (3.8) Selling and administrative expense: Restructuring, legal and other (1.3) (1.4) - (4.2) (6.9) 2.0 (1.7) 0.3 Acquisition/divestiture related costs (3.3) (0.2) (2.7) (1.1) (7.3) (2.9) (2.1) (5.0) Impact on selling and administrative expense (4.6) (1.6) (2.7) (5.3) (14.2) (0.9) (3.8) (4.7) Impact on operating income (2.4) (14.2) (20.0) (11.2) (47.8) (6.7) (1.8) (8.5) Other income, net - - 0.1 (9.4) (9.3) 0.1 0.9 1.0 Impact on income before income taxes (2.4) (14.2) (19.9) (20.6) (57.1) (6.6) (0.9) (7.5) Income tax benefit on above special items 0.9 3.4 4.6 4.1 13.0 1.7 0.2 1.9 Tax adjustments (1.1) (0.9) 3.6 (7.5) (5.9) (1.5) (2.5) (4.0) Impact of special items on net income (2.6)$ (11.7)$ (11.7)$ (24.0)$ (50.0)$ (6.4)$ (3.2)$ (9.6)$

They use words such as "will," “anticipate,” “estimate,” “expect,” “project,” “intend,” “plan,” “believe” and other words and terms of similar meaning in connection with any discussion of future operating or financial condition, performance and/or sales. This is due to the inherent difficulty of forecasting the timing and amount of certain items, such as, but not limited to, restructuring costs, environmental remediation costs, acquisition-related costs, and other non-routine costs. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

They use words such as "will," “anticipate,” “estimate,” “expect,” “project,” “intend,” “plan,” “believe” and other words and terms of similar meaning in connection with any discussion of future operating or financial condition, performance and/or sales. This is due to the inherent difficulty of forecasting the timing and amount of certain items, such as, but not limited to, restructuring costs, environmental remediation costs, acquisition-related costs, and other non- routine costs. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

They use words such as "will," “anticipate,” “estimate,” “expect,” “project,” “intend,” “plan,” “believe” and other words and terms of similar meaning in connection with any discussion of future operating or financial condition, performance and/or sales. This is due to the inherent difficulty of forecasting the timing and amount of certain items, such as, but not limited to, restructuring costs, environmental remediation costs, acquisition-related costs, and other non- routine costs. Whether an additional line at an existing manufacturing plant, or a new facility in a growing region, we ramp-up quickly and cost-efficiently. 29 Capex / Revenue 2021E (%) AV I E N T I S A SS E T L I G H T Avient Specialty Formulators Other Chemical/Specialty Companies 2 2 2 2 3 3 3 4 3 4 4 5 5 5 5 5 6 7 27 A vi e n t A vi e n t (E xc l.

Any additional, different or other terms and/or conditions contained in any purchase order, document, website or other communication by or from Buyer are hereby objected to and rejected by Seller. In the event of any claimed conflict between these Terms and any other document not signed by Seller, these Terms shall control. Title and Risk of Loss; Other Risks.