Non-GAAP Reconciliation The Company does not provide reconciliations of forward-looking non-GAAP financial measures, such as outlook for adjusted earnings per share, to the most comparable GAAP financial measures on a forward-looking basis because the Company is unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented 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.

The non-GAAP financial measures include: Adjusted Earnings Per Share, Adjusted EBITDA and Adjusted EBITDA Margin. EBITDA and Adjusted EBITDA are non-GAAP financial measures that management uses in evaluating operating performance. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

PolyOne Corporation Page 2 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.  Strong past performance demonstrates that our strategy and execution are working  Megatrends and emerging opportunities align with our strengths  Innovation and services provide differentiation, incremental pricing power, and competitive advantage  Strong and proven management team driving growth and performance  Addressable market exceeds $40 billion Schedule I 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.

Forward – Looking Statements Page 2 • 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.  Strong past performance demonstrates that our strategy and execution are working  Megatrends and emerging opportunities align with our strengths  Innovation and services provide differentiation, incremental pricing power, and competitive advantage  Strong and proven management team driving growth and performance  Addressable market exceeds $40 billion Page 15 Schedule I 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.

ECCOH™ XL Cross-Linkable Solutions (8001) Moisture-cured cross-linkable, low smoke and fume, non-halogen (LSFOH) formulations for flame retardant wire and cable applications ECCOH™ XL Cross-Linkable Solutions (ECCOH XL 8001) are non-halogenated flame retardant formulations for the manufacturing of thermoset cable insulation. This technology offers manufacturing efficiencies versus other crosslinking methods: • Reduction in logistics management: No secondary steps after manufacturing; no need for E-beam radiation for effective crosslinking • Rapid ambient curing: Typically in less than 15 days depending on the climatic condition, wall thickness and catalyst level • No additional capital investment: The material can be processed on a conventional extrusion line • Easy handling: ECCOH XL 8001 is used with 2.5–5% of catalyst masterbatch • No pre-drying: No need to pre-dry the material if it is stored correctly PRODUCT BULLETIN KEY CHARACTERISTICS Avient’s ECCOH line of highly flame retardant, non-halogenated materials limits the emission of corrosive gases when burning. Highly flame retardant—helps to prevent a fire, or limit the damage if one starts • Non-halogenated—in the case of a fire, there are no acid gas emissions which can damage equipment and buildings • Low smoke—in the event of fire, people can locate escape routes, and fire fighters can quickly find the source of the fire • Low toxicity—in the event of a fire, people are not overcome by toxic fumes • Low dripping—no flaming droplets which can further propagate the fire or cause injury • Low emission of corrosive gases when burned—avoids potential damage to electrical components and equipment, and improves human safety MARKETS AND APPLICATIONS The ECCOH XL 8001 is a flame retardant material for thermoset cable insulation.

The FlexCart Nano unit is designed to operate with non-continuous processes. EQUIPMENT SPECIFICATION The FlexCart Nano unit is a non-configurable, stand- alone unit, and it is specifically designed for small output operations. Key questions for deciding on a FlexCart Nano unit include the type of operation involved and what your process requires: • Is the process non-continuous?

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. Below is a reconciliation of this non-GAAP financial measure to the most directly comparable financial measure calculated and presented in accordance with GAAP.

VERSAFLEX PKG 4345, 4355, 4365 VERSAFLEX PKG 4465 VERSAFLEX PKG 4570 VERSAFLEX PKG 4665 Chemical Compatibility Soaps, low-cost solution for non-polar oils Soaps, some oils Polar & non-polar oils, non-polar solvents Non-polar oils (abrasion resistant) Regulatory Compliance* REACH SVHC, FDA 21 CFR EU 10/2011 REACH SVHC & FDA 21 CFR FDA CFR FDA CFR Hardness 45A, 55A, 65A 65A 70A 65A Overmolded Substrate Polypropylene Polypropylene Polycarbonate ABS PC/ABS Polycarbonate ABS PC/ABS Color Translucent Translucent Natural Natural * Please contact Avient for additional information HOW CHEMICALLY COMPATIBLE VERSAFLEX PKG TPEs MAKE THE DIFFERENCE IN COSMETIC PACKAGING Chemical compatibility – Versaflex PKG TPEs do not discolor, etch, crack or delaminate when in contact with most soaps, lotions, oils, surfactants and solvents found in cosmetics.

Grants to Non-U.S. Awards to Non-Employee Directors. Non U.S.

Below is a reconciliation of this non-GAAP financial measure to the most directly comparable financial measure calculated and presented in accordance withGAAP. 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.