Non-GAAP Financial Measures Other non-current assets Non-current liabilities:

Non-GAAP Financial Measures Other non-current assets Non-current liabilities:

HIGH FR Geon(TM) DB5362 BROWN MATTE UV NON PHTH PP FR 8-6 LMS-1000

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. The non-GAAP financial measures include: adjusted EPS, earnings before interest, tax, depreciation and amortization (EBITDA), adjusted EBITDA, net debt, Specialty platform operating income, Specialty platform gross margin percentage, adjusted operating income, return on invested capital, net debt/ EBITDA, and the exclusion of corporate charges in certain calculations. 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.

Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include estimated 2022 Dyneema business and Composites Platform pro forma EBITDA.

Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include: net debt to pro forma adjusted EBITDA and adjusted EPS.

Utility  — Traditional wood and metal utility poles and cross arms are increasingly being replaced by polymer composites because they are non-conductive, durable, and lighter weight than wood or steel, which makes them easier to install. In all cases, polymer composites enhance performance thanks to their resistance to corrosion, heat, weather, and flame.

Other non-current assets Non-current liabilities: Other non-current liabilities

chemical resistant or fire retardant If needed for the application, TPEs can even be formulated for fire retardant performance.

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. The non-GAAP financial measures include: adjusted EPS, earnings before interest, tax, depreciation and amortization (EBITDA), adjusted EBITDA, net debt, Specialty platform operating income, Specialty platform gross margin percentage, adjusted operating income, return on invested capital, net debt/ EBITDA, and the exclusion of corporate charges in certain calculations.  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.