Geon(TM) DB4910 White Non-Phthalate FR GREEN PP FR 8-6 LMS-1000

With such a reputation, the pressure was on to bring Owner/ Inventor David Skedeleski’s idea for a non-abrasive grip tape for the deck of surfboards to life. Ultimately, Avient customized a GLS™ wet grip TPE that outmaneuvered traditional materials—delivering dynamic hydrophobic performance, translucent aesthetics, non-abrasive comfort grip, and excellent UV protection. Beyond grip, the non-abrasive material doesn’t peel up thanks to a durable bond with the adhesive backing, giving customers a reliable solution that eliminates the problem of a slippery surface.

Page 3 • This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. In certain cases throughout this presentation, we have presented GAAP and non-GAAP financial measures Use of Non GAAP Measures presentation, we have presented GAAP and non-GAAP financial measures adjusted to reflect full-year 2011 Pro forma results, including ColorMatrix 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.

You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. 4 Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include: adjusted EPS and free cash flow. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

to non-U.S. persons in reliance on Regulation S under the Securities Act. Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future; the effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks; disruptions or inefficiencies in our supply chain, logistics, or operations; changes in laws and regulations in jurisdictions where we conduct business, including with respect to plastics and climate change; fluctuations in raw material prices, quality and supply, and in energy prices and supply; demand for our products and services; production outages or material costs associated with scheduled or unscheduled maintenance programs; unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters; our ability to pay regular quarterly cash dividends and the amounts and timing of any future dividends; information systems failures and cyberattacks; amounts for cash and non-cash charges related to restructuring plans that may differ from original estimates, including because of timing changes associated with the underlying actions; our ability to achieve strategic objectives and successfully integrate acquisitions, including the implementation of a cloud-based enterprise resource planning system, S/4HANA; other factors affecting our business beyond our control, including without limitation, changes in the general economy, changes in interest rates, changes in the rate of inflation, geopolitical conflicts, and any recessionary conditions; and other factors described in our Annual Report on Form 10-K for the year ended

Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in accordance with U.S.

The company expects to incur cash costs of approximately $5 million associated with these actions and non-cash charges of $12 million primarily associated with accelerated depreciation and asset impairments. Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: the effect on foreign operations of currency fluctuations, tariffs, and other political, economic and regulatory risks; changes in polymer consumption growth rates where the Company conducts business; changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online; fluctuations in raw material prices, quality and supply and in energy prices and supply; production outages or material costs associated with scheduled or unscheduled maintenance programs; unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters, including any developments that would require any increase in the Company’s costs and/or reserves for such contingencies; an inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions, and employee productivity goals; an inability to raise or sustain prices for products or services; an inability to maintain appropriate relations with unions and employees; the speed and extent of an economic recovery, including the recovery of the housing markets; the financial condition of the Company’s customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate liquidity) to maintain their credit availability; disruptions, uncertainty or volatility in the credit markets that may limit the Company’s access to capital; other factors affecting the Company’s business beyond the Company’s control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation; the Company’s ability to realize anticipated savings and operational benefits from the realignment of assets, including the planned closure of certain manufacturing facilities; the timing of closings and shifts of production to new facilities related to asset realignments and any unforeseen disruptions of service or quality caused by such closings and/or production shifts; the timing of the recognition of the charges that will be incurred; separation and severance amounts and plant exit costs that differ from original estimates; amounts for non-cash charges related to asset write-offs, asset impairments, and accelerated depreciation realignments of property, plant and equipment, that differ from original estimates; the Company’s ability to identify and evaluate acquisition targets and consummate acquisitions; the ability to successfully integrate acquired companies into the Company’s operations, retain the management teams of acquired companies, and retain relationships with customers of acquired companies, including, without limitation, Spartech Corporation; and other factors described in the Company’s annual report on Form 10-K for the year ended December 31, 2013 under Item 1A, “Risk Factors.”

This includes introducing Cesa™ Non-PFAS Low-Retention Additives and launching an expanded NEUSoft™ Thermoplastic Polyurethanes (TPUs) portfolio with an express color palette.  NEW – Cesa Non-PFAS Low-Retention Additives are newly introduced and will be available soon.

With robust bio-compatibility pre-testing, healthcare quality systems and change control standards in place, these ‘medical grade’ concentrates and pre-color formulations can help minimize risk and avoid high costs of non-compliance. ISO 10993-1, USP and (class VI), USP , European Pharmacopeia monographs 3.1.3 and 3.1.5, ICH Q3D evaluations reduce risk of non-compliance during regulatory submission

Non-slip grip Olefin block copolymer (OBC) technology imparts a rubber-like, non-tacky feel with a smooth appearance