The non-GAAP financial measures include: free cash flow and adjusted EBITDA. Commercial Excellence Governs our activities in the marketplace to deliver extraordinary value to our customers. Excellence.

We are driven by our four pillar strategy of Specialization, Globalization, Commercial Excellence and Operational Excellence. Avient's performance in this environment has been differentiated as a result of our specialty focus, end market transformation and excellence in execution. Avient's performance in this environment has been differentiated as a result of our specialty focus, end market transformation and excellence in execution.

The non-GAAP financial measures include: adjusted EPS, adjusted operating income, free cash flow and adjusted EBITDA. Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted. Unless otherwise stated, Adjusted Operating Income, Adjusted EBITDA and Adjusted EPS figures included in this presentation exclude the impact of special items as defined in our quarterly earnings releases.

The non-GAAP financial measures include: Organic Performance (which excludes the impact of foreign exchange), Adjusted Earnings Per Share, Adjusted EBITDA, Adjusted EBITDA margins, Free Cash Flow and Adjusted Free Cash Flow. Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted. Digital for growth and operational excellence 6.

The non-GAAP financial measures include: free cash flow and adjusted EBITDA. Commercial Excellence Governs our activities in the marketplace to deliver extraordinary value to our customers. Excellence.

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. 1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings. 2) Tax adjustments include the net tax expense/benefit from one-time income tax items, the set-up or reversal of uncertain tax position reserves and deferred income tax valuations allowance adjustments.

Modest Net Debt to Adjusted EBITDA ratio of 2.1x (1) Adjusted Earnings Per Share, Adjusted Operating Income, Adjusted EBITDA and Net Debt to Adjusted EBITDA reported in this proxy statement differ from what is reported under United States Generally Accepted Accounting Principles (“GAAP”). This accomplishment was the result of our aggressive goal setting and relentless efforts to execute our proven four-pillar strategy of specialization, globalization, commercial excellence and operational excellence. Adjusted Operating Income.

The non-GAAP financial measures include: adjusted EPS, adjusted operating income, and return on invested capital In addition, operating income before special items and adjusted EPS are components of various PolyOne annual and long-term employee incentive plans Tax adjustments include the net tax expense/benefit from one-time income tax items, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments.

The non-GAAP financial measures include: adjusted EPS, earnings before interest, tax, depreciation and amortization (EBITDA) adjusted EBITDA net debt Specialty platform operating income(EBITDA), adjusted EBITDA, net debt, Specialty platform operating income percentage, adjusted operating income, return on invested capital, net debt/ EBITDA and adjusted gross margin 1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings. Tax adjustments include the net tax expense/benefit from one-time income tax items, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments

Microsoft PowerPoint - Investor Day 2012_05072012.pptx Commercial Excellence Michael E. Kahler (16) Page 16 • Shifted sales compensation practices to drive value and margin expansion • Significantly upgraded and added sales, marketing, and From Volume to Value $2,622 $3,060 Sales ($ millions) 2006 2011PFadded sales, marketing, and technical resources • Expanded global cross-selling • Invested in training and tools 3.3% 6.8% Adjusted OI% ($ millions) 2006 2011PF 2006 2011PF Page 17 • Value pricing practices enabled by use of EVE tools • Shifting the basis of competition to specialization 1.5% 8.9% Specialty OI% Specialization Drives Margin Expansion 2006 2011PF 7.2% PPS OI% competition to specialization differentiates PolyOne as a value-added solutions provider • Redirecting our technology and marketing focus to the most attractive segments 2.6% 5.6% 2006 2011 POD OI% 5.5% 7.2% 2006 2011 2006 2011 2006 2011 Page 18 • Global key account management team focused on key markets and strategic OEMs • Drive growth in target markets through application development750 1,120 Total Commercial Employees 2007 – 2011 49% Increase Commercial Excellence – Recent Investments *Includes ColorMatrix through application development • Leverage breadth of solutions across all PolyOne platforms to identify innovative solutions for strategic OEMs and Tier 1 partners * 750 2007 2011 Sales Marketing R&D/Tech Page 19 5% 1% 0% 27% 2% 12% 4% Performance Dashboards Drive Execution 45% 26% 18% 5% 55% Page 20 53% Drivers of Customer Loyalty Customer Experience is Key to Customer Loyalty 53% Building Customer Loyalty n = 4,960 B2B customers of 24 companies Source: Corporate Executive Board Company and Brand Impact Product and Service Delivery Value-to- Price Ratio Customer Experience Page 21 • Continue to redirect our focus to more attractive segments and increase customer loyalty and retention • Leverage new commercial tools and investments to enable disciplined execution and accountability Critical Imperatives to enable disciplined execution and accountability • Position PolyOne as the differentiated value-added specialty solutions provider Drive improved mix in all segments and achieve margin and profitability growth Page 22 Page 23