Buyer acknowledges and represents that it is familiar with and shall strictly comply with all applicable laws and regulations concerning the trade, export or re-export of products, services, data or technology (“Items”), including the International Traffic in Arms Regulations (ITAR), the Export Administration Regulations (EAR) and the trade sanctions regulations administered by the U.S.

Buyer acknowledges and represents that it is familiar with and shall strictly comply with all applicable laws and regulations concerning the trade, export or re-export of products, services, data or technology (“Items”), including without limitation the International Traffic in Arms Regulations (ITAR), the Export Administration Regulations (EAR) and the trade sanctions regulations administered by the U.S.

Leadership, EHS&S-PS, Facility Services, Design & Development, Information Technology, Sourcing, Logistics, Legal, and Human Resources 65536-21623Certificate No: Page 4 of 53 ABS Quality Evaluations, Inc. 1701 City Plaza Drive, Spring, TX 77389, U.S.A.

Page 3 Strategy and Execution Drive Results 90% $22 $24 PolyOne Stock Price 50% $18 $20 $22 S&P 500 (relative performance) 30% $12 $14 $16 S&P 500 (relative performance) ‐10% 10% $6 $8 $10 50% ‐30% $0 $2 $4 $ | ‐50%$0 2006 2007 2008 2009 2010 2011 2012 2013 Page 4 Four Pillar Strategy The World’s Premier Provider of SpecializedThe World s Premier Provider of Specialized  Polymer Materials, Services & Solutions Page 5 Spartech – Compelling Strategic Rationale • Spartech expands PolyOne’s specialty portfolio with adjacent  technologies in attractive end markets  Bolt on acquisition with opportunity for global expansion as only Bolt‐on acquisition with opportunity for global expansion, as only  6% of Spartech’s revenues are outside of North America • PolyOne has a proven management team with a track record of  transformational success • Preliminary synergy estimated at $65 million run rate by end of  3year 3  Significant opportunity to expand profitability by leveraging  PolyOne’s four pillar strategy • Substantial potential share price appreciation for all  shareholders f f ll / $ Accretive to EPS in first full year post‐acquisition / $0.50 once  synergies realized Page 6 Mix Shift Highlights Specialty Transformation  Old  PolyOne Transformation 100% 2015 Target 80% In co m e*   65 – 75%40% 60% f O pe ra tin g  34% 43% 45% 65  75% 20%  o f 2%0% 2005 2008 2010 2012 2015 Specialty OI $5M   $46M                        $87M                       $114M                     Target *Operating Income excludes corporate charges and special items JV's PP&S Distribution Specialty Page 7 Proof of Performance 2007 2012 2015 “Where we were” “Where we are” “Where we Where we were Where we are expect to be" 1)  Operating Income % Specialty 3.2% 9.1% 12 – 16% PP&S 6.1% 9.0% 9 – 12% Distribution 3.0% 6.4% 6 – 7.5% 2)  Specialty Platform sss% of Operating Income 20% 45% 65 – 75% 3) ROIC* ( ft t ) 7% 11% 15%3) ROIC* (after‐tax) 7% 11% 15% 4)  Adjusted EPS Growth** N/A 4 yr CAGR = 55% Double Digit  Expansion *ROIC is defined as TTM adjusted OI divided by the sum of average debt and equity over a 5 quarter period **4 yr EPS CAGR calculated using 2012 adjusted EPS vs 2008 adjusted EPS Page 8 Proof of Performance Spartech Opportunity Intermediate  PolyOne Spartech Opportunity 2006 2012 Today Goal “Where we were” “Where we are” “Where  Spartech is”* “Where we can go”were are Spartech is can go Specialty Operating Margin 1.5% 9.1% 2.2% 8.0% – 10.0%  Margin Page 9 *Pro Forma results include Spartech corporate allocations for FY12 ended November 3, 2012 PolyOne 14% Latin America 3% Distribution 2012 Revenues: $4.2 Billion* 2012 Revenues: $4.2 Billion* United States 14% 5% PP&S 20%Specialty 57% Building & HealthCare 1.02 1.20 $1.20 $1.40 ha re End Markets* EPS Growth Construction 14% 17% Industrial 9% 0.27 0 21 0.79 $0.40 $0.60 $0.80 $1.00 Ad ju st ed  E ar ni ng s P er  S Electrical & 0.12 0.21 0.13 $0.00 $0.20 2006 2007 2008 2009 2010 2011 2012 Page 10 * Pro Forma includes FY2012 results for Spartech (11/03/12 YE) and Glasforms Specialty U it d 2012 Revenues: $2.4 Billion* Solutions United States 59% 9% Latin America Building & C t ti HealthCare   o f S al es 12-16% End Markets* Expanding Profits Construction Electrical & Industrial 15% 1.5% 3.2% 4.3% 5.3% 8.4% 9.1% O pe ra tin g  In co m e  Page 11 2006 2007 2008 2009 2010 2011 2012 2015 O Target* Pro Forma includes FY2012 results for Spartech (11/03/12 YE) and Glasforms Designed Structures and Solutions United States 2012 Revenues: $0.85 Billion* Solutions 84% Latin America 4% Building & Construction Sign & Advertising 3% Recreation & Leisure Pool & Spa 1% Distribution & Thermoform 2% Operating Income % of Sales 2012 Revenue by Industry Segment* Expanding Profits** Electrical & Electronics 23%Industrial 3% 2.2% 8 ‐ 10% 1% HealthCare 2012 2015 Target  Page 12 *Pro Forma includes FY2012 results for Spartech (11/03/12 YE) **Pro Forma results include Spartech corporate allocations for FY12 Positioned for Earnings Growth 2015 Target Rev: $5B Adj. 

Use of Non-GAAP Measures Page 3 PolyOne Commodity to Specialty Transformation Page 4 • Continue specialty transformation • Targeting $2.50 Adjusted EPS by 2015, nearly double 2013 EPS • Drive double digit operating income and adjusted EPS growth • 17 consecutive quarters of double- digit adjusted EPS growth • Shift to faster growing, high margin, less cyclical end markets • Key acquisitions propel current and future growth, as well as margin expansion • Established aggressive 2015 targets • Steve Newlin Appointed, Chairman, President and CEO • New leadership team appointed • Implementation of four pillar strategy • Focus on value based selling, investment in commercial resources and innovation to drive transformation • Volume driven, commodity producer • Heavily tied to cyclical end markets • Performance largely dependent on non- controlling joint ventures 2000-2005 2006 - 2009 2010 – 2013 2014 and beyond -150.00% -50.00% 50.00% 150.00% 250.00% 350.00% PolyOne S&P 500 Russell 2000 Dow Jones Chemical All time high of $38.38 March 7th, 2014 • 17 consecutive quarters of double digit EPS growth • 49% CAGR adjusted EPS expansion 2006-2013 • 2013 stock price increased 73% versus 30% growth in the S&P • More than seven fold increase in market cap: $0.5b $3.6b Strategy and Execution Drive Results Page 5 Appliance 4% Building & Construction 13% Wire & Cable 9% Electrical & Electronics 5% Consumer 10%Packaging 16% Industrial 12% HealthCare 11% Transportation 18% Misc. 2% United States 66% Europe 14% Canada 7% Asia 6% Latin America 7% PP&S Specialty 53% Distribution 27% 0.12 0.27 0.21 0.13 0.68 0.82 1.00 1.31 2.50 $0.00 $0.25 $0.50 $0.75 $1.00 $1.25 $1.50 $1.75 $2.00 $2.25 $2.50 2006 2007 2008 2009 2010 2011 2012 2013 2015 Target Ad ju st ed E ar ni ng s P er S ha re 2013 Revenues: $3.8 Billion End Markets 2013 Revenues: $3.8 Billion EPS Page 6 PolyOne At A Glance Old PolyOne Transformation *Operating Income excludes corporate charges and special items 2% 34% 43% 62% 65- 75% 0% 20% 40% 60% 80% 100% 2005 2008 2010 2013 2015 % o f O pe ra tin g In co m e* JV's Performance Products & Solutions Distribution Specialty Specialty OI $5M $46M $87M $195M Target Mix Shift Highlights Specialty Transformation 2015 Target Page 7 2006 2013 2015 “Where we were” “Where we are” Target 1) Operating Income % Specialty: Global Color, Additives & Inks 1.7% 12.2% 12 – 16% Global Specialty Engineered Materials 1.1% 9.3% 12 – 16% Designed Structures & Solutions -- 5.6% 8 – 10% Performance Products & Solutions 5.4% 7.2% 9 – 12% Distribution 2.6% 5.9% 6 – 7.5% 2) Specialty Platform % of Operating Income 6.0% 62% 65 – 75% 3) ROIC* (after-tax) 5.0% 9.1% 15% 4) Adjusted EPS Growth N/A 31% Double Digit Expansion Proof of Performance & 2015 Goals *ROIC is defined as TTM adjusted OI divided by the sum of average debt and equity over a 5 quarter period Page 8 Bridge To $2.50 Adjusted EPS By 2015 2015 EPS: $2.50 2013 EPS: $1.31 Mid single digit revenue CAGR Page 9 Mergers & Acquisitions Spartech accretion Incremental share buybacks Ongoing LSS Programs (50-100 bps/yr) Accelerated Innovation & Mix Improvement Innovation Drives Earnings Growth $20.3 $52.3 2006 2013 Research & Development Spending ($ millions) Specialty Platform Vitality Index Progression* *Percentage of Specialty Platform revenue from products introduced in last five years Page 10 14.3% 30.7% 2006 2013 Specialty Platform Gross Margin % 19.5% 43.0% 2006 2013 Healthcare Consumer Packaging and Additive Technology Transportation Page 11 Unique and Innovative Solutions that Help Customers Win https://www.dropbox.com/sh/dwe4t8aacvhb8ui/uD3p_bdglP/Presentation revise pics/GLS Beverage can closure XO 2.jpg https://www.dropbox.com/sh/dwe4t8aacvhb8ui/-YgkycKypw/Anti-Counterfeiting release & images/GN1979.JPG Net Debt / EBITDA* = 1.8x $48 $317 $600 $0 $100 $200 $300 $400 $500 $600 $700 $800 2015 2020 2023 Significant Debt Maturities As of December 31, 2013 ($ millions) Page 12 Coupon Rates: 7.500% 7.375% 5.250% Debt Maturities & Pension Funding – 12/31/13 *TTM 12/31/2013 ** includes US-qualified plans only 60% 100% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2008 2013 Pension Funding** As of December 31, 2013 Free Cash Flow and Strong Balance Sheet Fund Investment •Targets that expand our: • Specialty offerings •End market presence •Geographic footprint •Operating Margin • Synergy opportunities •Adjacent material solutions •Expanding our sales, marketing, and technical capabilities • Investing in operational and LSS initiatives (including synergy capture) •Manufacturing alignment Organic Growth Share Repurchases Dividends Acquisitions Page 13 $0.16 $0.20 $0.24 $0.32 $0.00 $0.10 $0.20 $0.30 $0.40 2011 2012 2013 2014 Annual Dividend • Repurchased ~5 million shares in 2013 • 15 million shares are available for repurchase under the current authorization The New PolyOne: A Specialty Growth Company 2015 Target: $2.50 Adjusted EPS Why Invest In PolyOne?

~ Atul Khanzode, Chief Technology and Innovation Officer, DPR Construction as quoted in Construction Digital magazine, October 2024 “ ” The good news: we’ve developed advanced composite panels for walls, ceilings, floors, and more, designed specifically for these pressures.

Buyer acknowledges and represents that it is familiar with and shall strictly comply with all applicable laws and regulations concerning the trade, export or re-export of products, services, data or technology (“Items”), including the International Traffic in Arms Regulations (ITAR), the Export Administration Regulations (EAR) and the trade sanctions regulations administered by the U.S.

Buyer acknowledges and represents that it is familiar with and shall strictly comply with all applicable Laws and Standards concerning the trade, export or re-export of products, services, data or technology (“Items”), including the International Traffic in Arms Regulations (ITAR), the Export Administration Regulations (EAR) and the trade sanctions regulations administered by the U.S.

Without prejudice to Clause 21 of these Terms, Buyer acknowledges and represents that it is familiar with and shall strictly comply with all applicable laws and regulations concerning the trade, export or re-export of products, services, data or technology (“Items”), including but not limited to the International Traffic in Arms Regulations (ITAR), the Export Administration Regulations (EAR) and the trade sanctions regulations issued by the U.S.

Buyer acknowledges and represents that it is familiar with and shall strictly comply with all applicable laws and regulations concerning the trade, export or re-export of products, services, data or technology (“Items”) in Hong Kong and at the designated jurisdiction(s), including without limitation, the International Traffic in Arms Regulations (ITAR), the Export Administration Regulations (EAR) and the trade sanctions regulations administered by the U.S.