In millions, except per share data) In millions, except per share data) Condensed Consolidated Balance Sheets

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Slide 4 - Adjusted Financial Information Recast for DSS Divestiture Reflects quarterly adjusted condensed financial data recast for DSS as a discontinued operation. Slide 5 - Business Segment and Data Recast for DSS Divestiture Reflects segment disclosures recast for DSS as a discontinued operation. Table of Contents POLYONE CORPORATION 3 GAAP Financial Information Recast for DSS Divestiture Sales 759.6$ 838.7$ 821.1$ 754.4$ 3,173.8$ 828.7$ 841.5$ 806.1$ 741.7$ 3,218.0$ 754.0$ 775.5$ 729.2$ 665.4$ 2,924.1$ Cost of sales 598.6 657.1 661.4 657.0 2,574.1 660.2 674.2 644.1 602.7 2,581.2 589.9 599.6 564.2 518.9 2,272.6 Gross margin 161.0 181.6 159.7 97.4 599.7 168.5 167.3 162.0 139.0 636.8 164.1 175.9 165.0 146.5 651.5 Selling and administrative 104.8 108.5 104.2 66.1 383.6 112.5 118.0 104.1 151.6 486.2 93.8 97.2 90.7 112.2 393.9 Income from equity affiliates and minority interest 0.1 - - 26.8 26.9 - - - - - - - - - - Operating income (loss) 56.3 73.1 55.5 58.1 243.0 56.0 49.3 57.9 (12.6) 150.6 70.3 78.7 74.3 34.3 257.6 Interest expense, net (15.6) (16.6) (15.9) (15.2) (63.3) (15.5) (15.7) (15.4) (15.5) (62.1) (16.1) (16.2) (16.2) (15.5) (64.0) Premium on early extinguishment of debt (10.6) - (5.2) - (15.8) - - - - - - - - (16.4) (16.4) Other income (expense), net 1.5 (1.3) (1.5) - (1.3) (0.7) (0.4) (1.6) (1.4) (4.1) (0.6) (1.2) (1.7) 0.3 (3.2) Income (loss) before income taxes 31.6 55.2 32.9 42.9 162.6 39.8 33.2 40.9 (29.5) 84.4 53.6 61.3 56.4 2.7 174.0 Income tax (expense) benefit (10.8) (21.6) (13.4) (16.6) (62.4) (10.7) (2.6) (12.0) 15.6 (9.7) (23.3) 4.3 (8.8) 2.3 (25.5) Net income (loss) from continuing operations 20.8 33.6 19.5 26.3 100.2 29.1 30.6 28.9 (13.9) 74.7 30.3 65.6 47.6 5.0 148.5 Net (loss) income from discontinued operations, net of income taxes (5.7) 147.0 3.3 (2.1) 142.5 0.1 0.9 3.8 (1.1) 3.7 (0.1) 1.4 (3.1) (2.0) (3.8) Net income (loss) 15.1 180.6 22.8 24.2 242.7 29.2 31.5 32.7 (15.0) 78.4 30.2 67.0 44.5 3.0 144.7 Less: Non-controlling interest 0.2 0.3 0.2 0.4 1.1 0.2 0.2 - 0.4 0.8 - (0.2) - 0.1 (0.1) Net income (loss) attributable to PolyOne common shareholders 15.3$ 180.9$ 23.0$ 24.6$ 243.8$ 29.4$ 31.7$ 32.7$ (14.6)$ 79.2$ 30.2$ 66.8$ 44.5$ 3.1$ 144.6$ Earnings per share attributable to PolyOne common shareholders - Basic Continuing operations 0.23$ 0.35$ 0.21$ 0.28$ 1.06$ 0.31$ 0.33$ 0.32$ (0.15)$ 0.82$ 0.34$ 0.73$ 0.55$ 0.06$ 1.69$ Discontinued operations (0.06)$ 1.50$ 0.03$ (0.02)$ 1.49$ -$ 0.01$ 0.04$ (0.01)$ 0.04$ -$ 0.02$ (0.04)$ (0.02)$ (0.04)$ Total 0.17$ 1.85$ 0.24$ 0.26$ 2.55$ 0.31$ 0.34$ 0.36$ (0.16)$ 0.86$ 0.34$ 0.75$ 0.51$ 0.04$ 1.65$ Earnings per share attributable to PolyOne common shareholders - Diluted Continuing operations 0.22$ 0.34$ 0.20$ 0.27$ 1.05$ 0.31$ 0.33$ 0.31$ (0.15)$ 0.81$ 0.34$ 0.73$ 0.54$ 0.06$ 1.67$ Discontinued operations (0.06)$ 1.49$ 0.04$ (0.02)$ 1.48$ -$ 0.01$ 0.04$ (0.01)$ 0.04$ -$ 0.01$ (0.04)$ (0.02)$ (0.04)$ Total 0.16$ 1.83$ 0.24$ 0.25$ 2.53$ 0.31$ 0.34$ 0.35$ (0.16)$ 0.85$ 0.34$ 0.74$ 0.50$ 0.04$ 1.63$ Sales 738.5$ 758.2$ 746.6$ 694.8$ 2,938.1$ 796.7$ Cost of sales 561.9 576.3 580.5 542.3 2,261.0 614.4 Gross margin 176.6 181.9 166.1 152.5 677.1 182.3 Selling and administrative 106.2 100.1 94.1 90.4 390.8 98.3 Operating income 70.4 81.8 72.0 62.1 286.3 84.0 Interest expense, net (14.6) (14.6) (15.1) (15.4) (59.7) (14.6) Premium on early extinguishment of debt - (0.4) - - (0.4) (0.3) Other income (expense), net - 0.1 (0.1) 0.4 0.4 (1.1) Income before income taxes 55.8 66.9 56.8 47.1 226.6 68.0 Income tax expense (17.6) (16.8) (14.0) (12.0) (60.4) (19.7) Net income from continuing operations 38.2 50.1 42.8 35.1 166.2 48.3 Net income (loss) from discontinued operations, net of income taxes 0.8 (0.1) (0.5) (1.4) (1.2) (1.4) Net income 39.0 50.0 42.3 33.7 165.0 46.9 Less: Non-controlling interest 0.1 - - 0.1 0.2 - Net income attributable to PolyOne common shareholders 39.1$ 50.0$ 42.3$ 33.8$ 165.2$ 46.9$ Earnings per share attributable to PolyOne common shareholders - Basic Continuing operations 0.45$ 0.59$ 0.51$ 0.43$ 1.98$ 0.58$ Discontinued operations 0.01$ -$ (0.01)$ (0.02)$ (0.01)$ (0.01)$ Total 0.46$ 0.59$ 0.50$ 0.41$ 1.97$ 0.57$ Earnings per share attributable to PolyOne common shareholders - Diluted Continuing operations 0.45$ 0.59$ 0.51$ 0.42$ 1.96$ 0.58$ Discontinued operations 0.01$ -$ (0.01)$ (0.02)$ (0.01)$ (0.01)$ Total 0.46$ 0.59$ 0.50$ 0.40$ 1.95$ 0.57$ POLYONE CORPORATION 4 Adjusted Financial Information Recast for DSS Divestiture Sales 759.6$ 838.7$ 821.1$ 754.4$ 3,173.8$ 828.7$ 841.5$ 806.1$ 741.7$ 3,218.0$ 754.0$ 775.5$ 729.2$ 665.4$ 2,924.1$ Cost of sales 601.6 670.6 656.6 606.9 2,535.7 656.0 660.1 637.0 592.6 2,545.7 588.7 597.4 561.0 511.0 2,258.1 Gross margin 158.0 168.1 164.5 147.5 638.1 172.7 181.4 169.1 149.1 672.3 165.3 178.1 168.2 154.4 666.0 Selling and administrative 102.4 106.2 107.6 107.5 423.7 109.6 108.4 100.0 94.5 412.5 91.6 93.1 88.1 96.5 369.3 Operating income 55.6 61.9 56.9 40.0 214.4 63.1 73.0 69.1 54.6 259.8 73.7 85.0 80.1 57.9 296.7 Interest expense, net (13.7) (16.6) (15.9) (15.2) (61.4) (15.5) (15.7) (15.4) (15.5) (62.1) (16.1) (16.2) (16.2) (15.5) (64.0) Other income (expense), net 0.1 (1.3) (1.5) - (2.7) (0.7) (0.9) (1.7) (1.5) (4.8) (0.6) (1.2) (1.8) 0.3 (3.3) Income before income taxes 42.0 44.0 39.5 24.8 150.3 46.9 56.4 52.0 37.6 192.9 57.0 67.6 62.1 42.7 229.4 Income tax expense (14.2) (16.1) (13.5) (9.8) (53.6) (14.9) (18.3) (16.6) (12.0) (61.8) (18.8) (21.3) (19.4) (12.1) (71.6) Adjusted net income from continuing operations 27.8 27.9 26.0 15.0 96.7 32.0 38.1 35.4 25.6 131.1 38.2 46.3 42.7 30.6 157.8 Less: Non-controlling interest 0.2 0.3 0.2 0.4 1.1 0.2 0.2 - 0.4 0.8 - (0.2) - 0.1 (0.1) Adjusted net income attributable to PolyOne common shareholders - continuing operations 28.0$ 28.2$ 26.2$ 15.4$ 97.8$ 32.2$ 38.3$ 35.4$ 26.0$ 131.9$ 38.2$ 46.1$ 42.7$ 30.7$ 157.7$ Adjusted earnings per share attributable to PolyOne common shareholders - Diluted 0.30$ 0.28$ 0.27$ 0.15$ 1.01$ 0.34$ 0.41$ 0.38$ 0.28$ 1.41$ 0.43$ 0.51$ 0.48$ 0.36$ 1.78$ Sales 738.5$ 758.2$ 746.6$ 694.8$ 2,938.1$ 796.7$ Cost of sales 557.8 576.5 576.1 540.7 2,251.1 612.0 Gross margin 180.7 181.7 170.5 154.1 687.0 184.7 Selling and administrative 100.0 93.9 88.3 94.9 377.1 99.0 Operating income 80.7 87.8 82.2 59.2 309.9 85.7 Interest expense, net (14.6) (14.6) (15.1) (15.4) (59.7) (14.6) Other (expense) income, net (0.2) 0.2 (0.1) 0.3 0.2 (1.2) Income before income taxes 65.9 73.4 67.0 44.1 250.4 69.9 Income tax expense (21.0) (23.1) (20.7) (11.5) (76.3) (20.7) Adjusted net income from continuing operations 44.9 50.3 46.3 32.6 174.1 49.2 Less: Non-controlling interest 0.1 - - 0.1 0.2 - Adjusted net income attributable to PolyOne common shareholders - continuing operations 45.0$ 50.3$ 46.3$ 32.7$ 174.3$ 49.2$ Adjusted earnings per share attributable to PolyOne common shareholders - Diluted 0.53$ 0.59$ 0.55$ 0.39$ 2.06$ 0.59$ POLYONE CORPORATION 5 Business Segment and Data Recast for DSS Divestiture Sales: Color, Additives and Inks 205.3 229.4 219.0 198.6 852.3 219.6 228.7 212.0 190.5 850.8 208.5 217.4 199.9 184.9 810.7 Specialty Engineered Materials 152.9 158.8 157.6 146.2 615.5 157.4 157.8 145.8 137.3 598.3 141.9 139.7 136.0 125.2 542.8 Performance Products and Solutions 166.6 210.3 207.4 188.9 773.2 207.6 211.2 213.0 184.8 816.6 175.9 190.3 175.2 152.7 694.1 PolyOne Distribution 268.0 275.1 275.0 257.1 1,075.2 284.1 287.0 280.5 262.8 1,114.4 265.7 266.8 259.5 242.1 1,034.1 Corporate and Eliminations (33.2) (34.9) (37.9) (36.4) (142.4) (40.0) (43.2) (45.2) (33.7) (162.1) (38.0) (38.7) (41.4) (39.5) (157.6) Sales 759.6 838.7 821.1 754.4 3,173.8 828.7 841.5 806.1 741.7 3,218.0 754.0 775.5 729.2 665.4 2,924.1 Gross Margin: Color, Additives and Inks 67.7 75.2 71.8 63.1 277.8 74.9 81.7 71.8 65.1 293.5 73.4 80.0 73.4 67.0 293.8 Specialty Engineered Materials 39.2 39.0 39.2 35.8 153.2 42.6 43.5 39.7 37.4 163.2 43.0 41.1 39.6 37.3 161.0 Performance Products and Solutions 24.0 26.9 27.6 23.5 102.0 28.0 29.0 29.2 22.8 109.0 22.5 27.4 27.2 24.8 101.9 PolyOne Distribution 28.2 28.1 27.6 24.7 108.6 29.8 28.8 29.3 26.1 114.0 27.8 30.2 29.4 27.2 114.6 Corporate and Eliminations 1.9 12.4 (6.5) (49.7) (41.9) (6.8) (15.7) (8.0) (12.4) (42.9) (2.6) (2.8) (4.6) (9.8) (19.8) Gross Margin 161.0 181.6 159.7 97.4 599.7 168.5 167.3 162.0 139.0 636.8 164.1 175.9 165.0 146.5 651.5 Selling and Administrative Expense: Color, Additives and Inks 43.5 44.3 42.9 43.1 173.8 44.5 44.0 41.7 38.4 168.6 39.6 40.4 38.9 39.5 158.4 Specialty Engineered Materials 23.4 24.0 24.6 24.0 96.0 24.3 24.6 21.3 20.6 90.8 19.9 21.0 19.6 20.9 81.4 Performance Products and Solutions 10.4 11.6 12.5 11.5 46.0 12.0 11.4 11.4 11.1 45.9 11.0 11.1 11.1 11.3 44.5 PolyOne Distribution 12.0 11.2 11.0 11.1 45.3 12.6 11.5 10.6 11.1 45.8 12.1 11.1 11.8 11.6 46.6 Corporate and Eliminations 15.5 17.4 13.2 (23.6) 22.5 19.1 26.5 19.1 70.4 135.1 11.2 13.6 9.3 28.9 63.0 Selling and Administrative Expense 104.8 108.5 104.2 66.1 383.6 112.5 118.0 104.1 151.6 486.2 93.8 97.2 90.7 112.2 393.9 Operating Income: Color, Additives and Inks 24.2 30.9 28.9 20.0 104.0 30.4 37.7 30.1 26.7 124.9 33.8 39.6 34.5 27.5 135.4 Specialty Engineered Materials 15.8 15.0 14.6 11.8 57.2 18.3 18.9 18.4 16.8 72.4 23.1 20.1 20.0 16.4 79.6 Performance Products and Solutions 13.6 15.3 15.1 12.0 56.0 16.0 17.6 17.8 11.7 63.1 11.5 16.3 16.1 13.5 57.4 PolyOne Distribution 16.2 16.9 16.6 13.6 63.3 17.2 17.3 18.7 15.0 68.2 15.7 19.1 17.6 15.6 68.0 Corporate and Eliminations (13.5) (5.0) (19.7) 0.7 (37.5) (25.9) (42.2) (27.1) (82.8) (178.0) (13.8) (16.4) (13.9) (38.7) (82.8) Operating Income (loss) 56.3 73.1 55.5 58.1 243.0 56.0 49.3 57.9 (12.6) 150.6 70.3 78.7 74.3 34.3 257.6 Sales: Color, Additives and Inks 204.9 212.2 195.9 184.7 797.7 211.8 Specialty Engineered Materials 141.0 143.3 146.2 135.3 565.8 159.1 Performance Products and Solutions 166.2 172.8 171.3 158.2 668.5 183.7 PolyOne Distribution 268.8 272.6 274.8 254.8 1,071.0 286.1 Corporate and Eliminations (42.4) (42.7) (41.6) (38.2) (164.9) (44.0) Sales 738.5 758.2 746.6 694.8 2,938.1 796.7 Gross Margin: Color, Additives and Inks 75.3 78.0 70.0 62.8 286.1 75.2 Specialty Engineered Materials 44.2 43.0 41.7 38.6 167.5 46.1 Performance Products and Solutions 32.4 33.0 29.2 26.6 121.2 33.9 PolyOne Distribution 30.7 29.5 29.6 27.3 117.1 31.4 Corporate and Eliminations (6.0) (1.6) (4.4) (2.8) (14.8) (4.3) Gross Margin 176.6 181.9 166.1 152.5 677.1 182.3 Selling and Administrative Expense: Color, Additives and Inks 40.4 39.8 38.6 39.8 158.6 40.1 Specialty Engineered Materials 20.8 21.6 21.2 22.8 86.4 22.5 Performance Products and Solutions 12.7 11.7 11.2 11.2 46.8 11.8 PolyOne Distribution 13.2 11.7 11.4 12.6 48.9 12.8 Corporate and Eliminations 19.1 15.3 11.7 4.0 50.1 11.1 Selling and Administrative Expense 106.2 100.1 94.1 90.4 390.8 98.3 Operating Income: Color, Additives and Inks 34.9 38.2 31.4 23.0 127.5 35.1 Specialty Engineered Materials 23.4 21.4 20.5 15.8 81.1 23.6 Performance Products and Solutions 19.7 21.3 18.0 15.4 74.4 22.1 PolyOne Distribution 17.5 17.8 18.2 14.7 68.2 18.6 Corporate and Eliminations (25.1) (16.9) (16.1) (6.8) (64.9) (15.4) Operating Income 70.4 81.8 72.0 62.1 286.3 84.0 POLYONE CORPORATION 6 Non-GAAP Reconciliations Sales 759.6 838.7 821.1 754.4 3,173.8 828.7 841.5 806.1 741.7 3,218.0 754.0 775.5 729.2 665.4 2,924.1 Gross margin - GAAP 161.0 181.6 159.7 97.4 599.7 168.5 167.3 162.0 139.0 636.8 164.1 175.9 165.0 146.5 651.5 Special items in gross margin (see slide 7) (3.0) (13.5) 4.8 50.1 38.4 4.2 14.1 7.1 10.1 35.5 1.2 2.2 3.2 7.9 14.5 Adjusted gross margin 158.0 168.1 164.5 147.5 638.1 172.7 181.4 169.1 149.1 672.3 165.3 178.1 168.2 154.4 666.0 Adjusted gross margin as a percent of sales 20.8% 20.0% 20.0% 19.6% 20.1% 20.8% 21.6% 21.0% 20.1% 20.9% 21.9% 23.0% 23.1% 23.2% 22.8% Operating income - GAAP 56.3 73.1 55.5 58.1 243.0 56.0 49.3 57.9 (12.6) 150.6 70.3 78.7 74.3 34.3 257.6 Special items in operating income (see slide 7) (0.7) (11.2) 1.4 (18.1) (28.6) 7.1 23.7 11.2 67.2 109.2 3.4 6.3 5.8 23.6 39.1 Adjusted operating income 55.6 61.9 56.9 40.0 214.4 63.1 73.0 69.1 54.6 259.8 73.7 85.0 80.1 57.9 296.7 Adjusted operating income as a percent of sales 7.3% 7.4% 6.9% 5.3% 6.8% 7.6% 8.7% 8.6% 7.4% 8.1% 9.8% 11.0% 11.0% 8.7% 10.1% Sales 738.5 758.2 746.6 694.8 2,938.1 796.7 Gross margin - GAAP 176.6 181.9 166.1 152.5 677.1 182.3 Special items in gross margin (see slide 7) 4.1 (0.2) 4.4 1.6 9.9 2.4 Adjusted gross margin 180.7 181.7 170.5 154.1 687.0 184.7 Adjusted gross margin as a percent of sales 24.5% 24.0% 22.8% 22.2% 23.4% 23.2% Operating income - GAAP 70.4 81.8 72.0 62.1 286.3 84.0 Special items in operating income (see slide 7) 10.3 6.0 10.2 (2.9) 23.6 1.7 Adjusted operating income 80.7 87.8 82.2 59.2 309.9 85.7 Adjusted operating income as a percent of sales 10.9% 11.6% 11.0% 8.5% 10.5% 10.8% POLYONE CORPORATION 7 Summary of Special Items Cost of sales: Restructuring Costs - - - (2.5) (2.5) (3.3) (13.2) (2.8) (7.4) (26.7) (0.2) (0.2) (1.0) (6.3) (7.7) Environmental remediation costs (2.0) (1.3) (4.8) (52.6) (60.7) (0.9) (0.9) (5.9) (2.6) (10.3) (1.5) (2.0) (4.3) (1.5) (9.3) Pension & other post-retirement benefits - mark-to-market adjustment - - - 1.6 1.6 - - - (2.0) (2.0) - - - (1.0) (1.0) Reimbursement of previously incurred environmental costs 5.2 14.9 - 3.4 23.5 - - 1.6 2.1 3.7 0.5 - 2.1 0.9 3.5 Acquisition related adjustments (0.2) (0.1) - - (0.3) - - - (0.2) (0.2) - - - - - Impact on cost of sales 3.0 13.5 (4.8) (50.1) (38.4) (4.2) (14.1) (7.1) (10.1) (35.5) (1.2) (2.2) (3.2) (7.9) (14.5) Selling and administrative expense: Restructuring, legal and other (2.3) (1.9) 4.1 (1.0) (1.1) (2.7) (9.3) (3.9) 1.0 (14.9) (1.9) (3.4) (1.8) (3.9) (11.0) Unrealized gain on foreign currency option contracts 0.4 0.2 0.3 0.2 1.1 - - - - - - - - - - Pension & other post-retirement benefits - mark-to-market adjustment - - 42.4 42.4 - - - (54.5) (54.5) - - - (10.6) (10.6) Acquisition/divestiture related costs (0.5) (0.6) (1.0) (0.2) (2.3) (0.2) (0.3) (0.2) (3.6) (4.3) (0.3) (0.7) (0.8) (1.2) (3.0) Impact on selling and administrative expense (2.4) (2.3) 3.4 41.4 40.1 (2.9) (9.6) (4.1) (57.1) (73.7) (2.2) (4.1) (2.6) (15.7) (24.6) Gain on sale of investment in equity affiliates 0.1 - - 26.8 26.9 - - - - - - - - - - Impact on operating income 0.7 11.2 (1.4) 18.1 28.6 (7.1) (23.7) (11.2) (67.2) (109.2) (3.4) (6.3) (5.8) (23.6) (39.1) - - - Debt extinguishment costs (10.6) - (5.2) - (15.8) - - - - - - - - (16.4) (16.4) Bridge loan commitment fees - interest expense (1.9) - - - (1.9) - - - - - - - - - - Other income (expense), net 1.4 - - - 1.4 - 0.5 0.1 0.1 0.7 - - 0.1 - 0.1 Impact on income before income taxes (10.4) 11.2 (6.6) 18.1 12.3 (7.1) (23.2) (11.1) (67.1) (108.5) (3.4) (6.3) (5.7) (40.0) (55.4) Income tax benefit on above special items 3.9 (5.3) 1.9 (7.1) (6.6) 2.6 10.5 4.5 24.0 41.6 1.4 1.7 1.0 14.6 18.7 Tax adjustments (0.5) (0.2) (1.8) 0.3 (2.2) 1.6 5.2 0.1 3.6 10.5 (5.9) 23.9 9.6 (0.2) 27.4 Impact of special items on net income (7.0) 5.7 (6.5) 11.3 3.5 (2.9) (7.5) (6.5) (39.5) (56.4) (7.9) 19.3 4.9 (25.6) (9.3) Diluted earnings per common share impact (0.08)$ 0.06$ (0.07)$ 0.12$ 0.04$ (0.03)$ (0.08)$ (0.07)$ (0.43)$ (0.60)$ (0.09)$ 0.22$ 0.06$ (0.30)$ (0.11)$ Cost of sales: Restructuring Costs 0.1 (1.0) - (0.2) (1.1) - Environmental remediation costs (1.7) (2.1) (2.4) (2.2) (8.4) (2.2) Pension & other post-retirement benefits - mark-to-market adjustment - - - 0.3 0.3 - Reimbursement of previously incurred environmental costs - 5.3 - 0.8 6.1 - Acquisition related adjustments (2.5) (2.0) (2.0) (0.3) (6.8) (0.2) Impact on cost of sales (4.1) 0.2 (4.4) (1.6) (9.9) (2.4) Selling and administrative expense: Restructuring, legal and other (5.9) (5.6) (5.3) (3.0) (19.8) 1.4 Unrealized gain on foreign currency option contracts - - - - - - Pension & other post-retirement benefits - mark-to-market adjustment - - - 8.1 8.1 - Acquisition/divestiture related costs (0.3) (0.6) (0.5) (0.6) (2.0) (0.7) Impact on selling and administrative expense (6.2) (6.2) (5.8) 4.5 (13.7) 0.7 Gain on sale of investment in equity affiliates - - - - - - Impact on operating income (10.3) (6.0) (10.2) 2.9 (23.6) (1.7) Debt extinguishment costs - (0.4) - - (0.4) (0.3) Bridge loan commitment fees - interest expense - - - - - - Other income (expense), net 0.2 (0.1) - 0.1 0.2 0.1 Impact on income before income taxes (10.1) (6.5) (10.2) 3.0 (23.8) (1.9) Income tax benefit on above special items 3.8 2.6 3.7 (1.8) 8.3 0.9 Tax adjustments (0.4) 3.7 3.0 1.3 7.6 0.1 Impact of special items on net income (6.7) (0.2) (3.5) 2.5 (7.9) (0.9) Diluted earnings per common share impact (0.08)$ -$ (0.04)$ 0.03$ (0.10)$ (0.01)$ Recast Financial Information for Discontinued Operations Table of Contents GAAP Financial Information Recast for DSS Divestiture Adjusted Financial Information Recast for DSS Divestiture Business Segment and Data Recast for DSS Divestiture Non-GAAP Reconciliations Summary of Special Items

Microsoft Word - May 16 2012 Investor Presentation NonGAAP Reconcliation.doc 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 GAAP. Platform operating income mix percentage 2005Y 2008Y 2011Y Global Specialty Engineered Materials $ 0.4 $ 17.6 $ 45.9 Global Color, Additives and Inks 4.3 28.1 43.4 Specialty Platform $ 4.7 $ 45.7 $ 89.3 Performance Products and Solutions 75.7 31.3 62.4 Distribution 19.5 28.1 56.0 SunBelt Joint Venture 91.9 28.6 5.0 Corporate (51.5) (425.1) 20.3 Operating income (loss) GAAP $ 140.3 $ (291.4) $ 233.0 Less: Corporate operating expense (income) 51.5 425.1 (20.3) Operating income excluding Corporate $ 191.8 $ 133.7 $ 212.7 Specialty platform operating mix percentage 2% 34% 42% Pro forma platform operating income mix percentage 2007 Pro forma 2011Y Specialty Platform $ 30.6 $ 89.3 Pro forma ColorMatrix - 27.7 Specialty Platform pro forma ColorMatrix $ 30.6 $ 117.0 Performance Products and Solutions 65.8 62.4 Distribution 22.1 56.0 SunBelt Joint Venture 34.8 5.0 Corporate (73.3) 20.3 Operating income pro forma ColorMatrix $ 80.0 $ 260.7 Less: Corporate and SunBelt operating income 73.3 (25.3) Operating income excluding Corporate operating income $ 153.3 $ 235.4 Specialty platform operating mix percentage 20% 50% Adjusted EPS 2006Y 2007Y 2008Y 2009Y 2010Y 2011Y Net Income $ 130.9 $ 40.9 $ (417.0) $ 106.7 $ 162.6 $ 172.6 SunBelt and OxyVinyls equity earnings, after tax (68.5) (26.1) (20.8) (19.0) (14.7) (3.7) Special items, after tax (21.2) 41.4 310.0 (31.0) 15.8 (30.5) Tax adjustments (30.0) (30.7) 147.2 (44.9) (88.3) (42.3) Adjusted net income $ 11.2 $ 25.5 $ 19.4 $ 11.8 $ 75.4 $ 96.1 Diluted shares 92.8 93.1 92.7 93.4 96.0 94.3 Adjusted EPS $ 0.12 $ 0.27 $ 0.21 $ 0.13 $ 0.79 $ 1.02 Adjusted EPS Q1 2011 Q1 2012 Net Income $ 110.2 $ 20.2 SunBelt equity earnings, after tax (3.7) - Special items, after tax (79.8) 6.1 Tax adjustments (1.5) 0.1 Adjusted net income $ 25.2 $ 26.4 Diluted shares 96.4 90.7 Adjusted EPS $ 0.26 $ 0.29 Platform sales and operating income (OI) 2005 2006 2007 2008 2009 2010 2011 Global Specialty Engineered Materials Sales $ 282.5 $ 345.3 $ 384.4 $ 514.0 $ 402.9 $ 517.4 $ 575.1 Global Color, Additives and Inks Sales 503.7 531.8 560.5 554.3 459.8 527.4 544.6 Specialty Platform Sales $ 786.2 $ 877.1 $ 944.9 $ 1,068.3 $ 862.7 $ 1,044.8 $ 1,119.7 Performance Products and Solutions Sales 1,136.3 1,166.2 1,086.8 1,001.4 667.7 776.3 865.4 PolyOne Distribution Sales 679.2 732.8 744.3 796.7 625.1 911.9 996.5 Corporate and Eliminations (151.1) (153.7) (133.3) (127.7) (94.8) (111.1) (118.1) Total Sales $ 2,450.6 $ 2,622.4 $ 2,642.7 $ 2,738.7 $ 2,060.7 $ 2,621.9 $ 2,863.5 Pro forma ColorMatrix Sales 196.0 Total sales pro forma ColorMatrix $ 3,059.5 Global Specialty Engineered Materials OI $ 0.4 $ 3.9 $ 4.9 $ 17.6 $ 20.6 $ 49.7 $ 45.9 Global Color, Additives and Inks OI 4.3 8.9 25.7 28.1 25.2 37.7 43.4 Specialty Platform OI $ 4.7 $ 12.8 $ 30.6 $ 45.7 $ 45.8 $ 87.4 $ 89.3 Performance Products and Solutions OI 75.7 64.2 65.8 31.3 33.1 54.0 62.4 PolyOne Distribution OI 19.5 19.2 22.1 28.1 24.8 42.0 56.0 Sunbelt Joint Venture OI 91.9 102.9 34.8 28.6 25.5 18.9 5.0 Corporate and eliminations (21.8) (4.6) (25.5) (28.9) (40.8) (32.5) (26.4) Special items (29.7) 39.1 (47.8) (396.2) 48.7 4.8 46.7 Operating income (loss) GAAP $ 140.3 $ 233.6 $ 80.0 $ (291.4) $ 137.1 $ 174.6 $ 233.0 Sunbelt equity income (72.5) (107.0) (40.8) (32.5) (29.7) (23.1) (5.7) Special items 29.7 (39.1) 47.8 396.2 (48.7) (4.8) (46.7) Operating income adjusted $ 97.5 $ 87.5 $ 87.0 $ 72.3 $ 58.7 $ 146.7 $ 180.6 Operating income pro forma ColorMatrix 27.7 Operating income adjusted pro forma ColorMatrix $ 208.3 Global Specialty Engineered Materials - OI as a percentage of sales 0.1% 1.1% 1.3% 3.4% 5.1% 9.6% 8.0% Global Color, Additives and Inks - OI as a percentage of sales 0.9% 1.7% 4.6% 5.1% 5.5% 7.1% 8.0% Specialty platform OI as a percentage of sales 0.6% 1.5% 3.2% 4.3% 5.3% 8.4% 8.0% Specialty platform OI as a percentage of sales - pro forma ColorMatrix 8.9% Global Color, Additives and Inks OI as a percentage of sales – pro forma ColorMatrix 9.6% PP&S operating OI as a percentage of sales 6.7% 5.5% 6.1% 3.1% 5.0% 7.0% 7.2% Distribution OI as a percentage of sales 2.9% 2.6% 3.0% 3.5% 4.0% 4.6% 5.6% PolyOne OI adjusted, as a percentage of sales 4.0% 3.3% 3.3% 2.6% 2.8% 5.6% 6.3% PolyOne OI adjusted, pro forma for ColorMatrix, as a percent of sales 6.8% Operating income (OI) Q1 2011 Q1 2012 Global Specialty Engineered Materials OI $ 14.0 $ 11.8 Global Color, Additives and Inks OI 11.2 17.3 Specialty Platform OI $ 25.2 $ 29.1 Performance Products and Solutions OI 14.3 17.8 PolyOne Distribution OI 14.7 16.7 Corporate and eliminations (1.6) (10.2) Special items 127.2 (8.5) Operating income (loss) GAAP $ 179.8 $ 44.9 Research and Development (R&D) – Pro forma ColorMatrix 2011 PolyOne R&D $ 36.9 ColorMatrix R&D 3.6 Pro forma R&D $ 40.5 Gross Margin as a percentage of Sales 2006 2011 2011 Pro forma ColorMatrix Specialty platform sales $ 877.1 $ 1,119.7 $ 1,315.7 Specialty platform gross margin 125.2 263.4 345.9 Specialty platform gross margin percentage 14.3 % 23.5 % 26.3 % Average Debt Q4 2010 Q1 2011 Q2 2011 Q3 2011 Q4 2011 Average PolyOne Debt $ 452.9 $ 432.9 $ 432.9 $ 432.9 $ 707.0 n/a Pro forma ColorMatrix 274.1 274.1 274.1 274.1 - n/a Total Debt $ 727.0 $ 707.0 $ 707.0 $ 707.0 $ 707.0 $ 711.0 Average Equity Q4 2010 Q1 2011 Q2 2011 Q3 2011 Q4 2011 Average PolyOne $ 516.0 $ 615.2 $ 629.6 $ 608.5 $ 588.3 $ 591.5

Our new material will play an important role in minimizing further off-gassing of chemicals to help automakers create a healthier, more enjoyable vehicle environment.” About PolyOne PolyOne Corporation, with 2015 revenues of $3.4 billion, is a premier provider of specialized polymer materials, services and solutions. Caption: Designed to improve driver and passenger safety and comfort, OnFlex™ LO slashes volatile organic compounds (VOCs) by 50 percent.

Going forward, our enhanced portfolio and strong balance sheet will open even more opportunities for innovation around our 4 P's of sustainability -- people, products, planet, and performance." is a premier provider of specialized polymer materials, services and solutions.

LEADING PRODUCER OF CLOSURES FOR SPIRITS L U X U R Y C L O S U R E S • Replace metal while providing metallic look and feel • Customization of density and color • Easy processing • FDA compliance • Replaced metal with a weighted polymer solution to maintain high-quality perception • Minimized the appearance of chips from everyday wear better than metal by matching closure interior and metalized coating colors • Enabled the customer to introduce their luxury closures to a new market segment Gravi-Tech™ Density Modified Formulation KEY REQUIREMENTS WHY AVIENT? https://www.avient.com/products/engineered-polymer-formulations/eco-conscious-formulations/gravi-tech-density-modified PRODUCTOR LÍDER DE TAPONES PARA BEBIDAS ALCOHÓLICAS T A P O N E S D E L U J O • Se sustituye el metal al mismo tiempo que se ofrece aspecto y sensación metálicos • Personalización de densidad y color • Procesamiento sencillo • Cumplimiento con las normas de la FDA • El metal se sustituye con un compuesto plástico de densidad modificada para mantener una percepción de alta calidad • Se redujo al mínimo la aparición de desportilladuras por el desgaste cotidiano, que supera al metal porque permite hacer coincidir el interior de la tapa con los colores de revestimiento metalizado • Permitió al cliente introducir sus tapones de lujo en un nuevo segmento del mercado Formulación de densidad modificada Gravi- Tech™ REQUERIMIENTOS CLAVE ¿POR QUÉ AVIENT? https://www.avient.com/products/engineered-polymer-formulations/eco-conscious-formulations/gravi-tech-density-modified

ONFLEX™ LO 7120-45 ONFLEX™ HT 40A-3S2131 BERGAFLEX™ BFIG 45A-300 Applications HVAC Seals HVAC Seals HVAC Seals Interior - direct airflow Interior & exterior Interior - direct airflow HVAC feature Low VOC/FOG & odor Low VOC/FOG & odor Low odor Cold air Hot air Cold air VDA 270 ≤3.0 ≤3.0 ≤3.0 VOC/FOG VDA 278 (VOC) 97µg/g 100µg/g 196µg/g VDA 278 (FOG) 1131µg/g 1116µg/g 1707µg/g DIN 75201 (FOG) 0.3mg 1.7mg 1.1mg 73°F (23°C) 72 hrs 15% 12% 15% 158°F (70°C) 22 hrs 45% 28% 50% 212°F (100°C) 22 hrs 70% 45% 90% Density 1.15 g/ml 1.00 g/ml 1.17 g/ml Processing Injection Molding Injection Molding/ Extrusion Injection Molding Bonds to Polypropylene Polypropylene/ Polyethylene Polypropylene Hardness range 35–65 Shore A 40–70 Shore A 35–65 Shore A HOW GLS TPEs MAKE THE DIFFERENCE IN AUTOMOTIVE HVAC APPLICATIONS • Low VOC/FOG – externally tested to VDA 278 and shows significant reductions in volatile organic compounds and fogging when compared to current TPE technologies • Industry standards – helps to achieve VOC/ FOG performance standards for improved VIAQ • Reduced manufacturing steps – does not require pre-drying or post heating to reduce VOC in parts produced • Design optimization – color can be added at the machine • Easy to process – can be extruded, injection molded and extrusion blow molded • Recyclable – Our automotive TPEs are compatible with most municipal recycle streams • Global support – Avient automotive TPEs can be manufactured in locations that are convenient to your operations, including North America, Europe or China To learn more about GLS TPEs for automotive applications, contact Avient at +1.844.4AVIENT (+1.844.428.4368). GLS automotive TPEs are designed to improve driver and passenger safety and comfort.

Spills lead to messy mixer areas which can create safety issues and take hours to clean. Let Avient focus on what we do well; providing plastisol solutions formulated to the specific color, durometer and viscosity needs of your critical applications.

Fabric Type:100% polyester, Cotton/poly blends, polyester blends    Description: Non-Phthalate ready for use colors designed for both manual and automatic printing.