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.

The non-GAAP financial measures include: Adjusted Earnings Per Share, Net Debt / Adjusted EBITDA, and Adjusted EBITDA. 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.

It’s difficult to minimize the tradeoffs between thermal stability, foaming control and high processing temperatures when applying wire insulation,” explained Barto du Plessis, general manager, PolyOne Colorant Chromatics. Foaming Performance: Maximum gas generation resulting from no premature foaming enables greater process control

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.

What is the Circular Economy? What is the Current State of the Circular Economy? What’s Up Next for the Circular Economy?

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.

DISTINGUISHED CLOSURES FOCUSED ON LUXURY PERCEPTION © 2020, All Rights Reserved Avient Corporation, 33587 Walker Road, Avon Lake, Ohio USA 44012 THE CHALLENGE Beverage selections can say a lot about who you are and what you aspire to be. Before a drink is ever served, its package is already shaping your perception of what you’re selecting and how others will view it. Creating premium closures that convey superior quality, sophistication and style is what make this producer a leader in its market.

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. 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.

Some common materials are listed are placed on the respective hardness scale.