PolyOne Corporation Page 3 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. In certain cases throughout this presentation.  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.

PolyOne Corporation Page 3 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. In certain cases throughout this presentation.  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.

PolyOne Corporation Page 3 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. In certain cases throughout this presentation.  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.

PolyOne Corporation Page 3 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. In certain cases throughout this presentation.  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.

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The non-GAAP financial measures include Free Cash Flow and Adjusted EBITDA Margin. Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted. To provide comparable financial results, Avient references “pro forma” financial metrics, which include the business results of Clariant Color for the entirety of 2020.

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Kronimus served as international controller and finance director as well as other positions of financial, commercial and plant management in Avient’s Color, Additives & Ink business unit. Prior to Avient, he worked in financial and commercial roles in Elekluft Elekronik and Docon Unternehmensberatung in Germany.

A reconciliation of each historical 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.avient.com. Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted. 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.

Functional Department Name Recast Financial Information for Discontinued Operations June 29, 2017 POLYONE CORPORATION 2 Slide 3 - GAAP Financial Information Recast for DSS Divestiture Reflects recast GAAP financial information for DSS as a discontinued operation. Slide 4 - Adjusted Financial Information Recast for DSS Divestiture Reflects quarterly adjusted condensed financial data recast for DSS as a discontinued operation. Slide 6 - Non-GAAP Reconciliations Reflects a reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure for these recast historical financial results.