Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and 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. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

Laser markable (IR and UV) • Fiber-reinforced for even greater mechanical properties What do you want to manufacture? Some of the information arises from laboratory work with small-scale equipment which may not provide a reliable indication of performance or properties obtained or obtainable on larger-scale equipment.

Some of the information arises from laboratory work with small-scale equipment which may not provide a reliable indication of performance or properties obtained or obtainable on larger-scale equipment. MOVING HIGH PERFORMANCE FIBERS FORWARD Knowledge of fiber technology is the essence of what we offer to our customers.

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How to avoid it: Start evaluating applications with an eye toward the right color technology rather than relying on what type of equipment is currently installed. By sticking only with what’s known, processors can stunt their growth or even give up market share to more innovative competitors. How to avoid it: Take a serious look at what special effects are available and consider how they might be used to help OEM customers gain market share.

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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.avient.com. Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted. To provide comparable financial results, the Company references “pro forma” financial metrics, which include the business results of CMB for periods prior to the Acquisition Date.

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.  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. 1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings.

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.  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. 1) Special items are a non-GAAP financial measure.

 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.  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. 1) Special items are a non-GAAP financial measure.