Becton, Dickinson and (BDX) 8-K BD Announces Results for Second Quarter Fiscal 2010

Exhibit 99.2

Reconciliations of non-GAAP financial measures
(All figures are rounded. Totals may not add up due to rounding)

Second quarter and first six months fiscal year (“FY”) 2009 adjusted diluted earnings per share from continuing operations (“EPS”)

	Second Quarter		First Six Months
Reported EPS	$	1.05	$	2.30
Litigation charge (1)	$	0.11	$	0.11
Adjusted EPS	$	1.17	$	2.41

(1) Represents the charge relating to the pending settlement with the direct purchaser plaintiffs (which includes BD’s distributors) in the antitrust class actions.

Second quarter and first six months FY 2010 adjusted EPS

	Second Quarter		First Six Months
Reported EPS	$	1.24	$	2.53
Tax charge (1)	$	0.04	$	0.04
Adjusted EPS	$	1.27	$	2.57

(1) Represents the charge related to health care reform impacting Medicare Part D reimbursements.

Full year FY 2009 adjusted EPS

Reported EPS	$	4.92
Litigation charge (1)	$	0.11
Tax adjustment (2)	$	(0.08	)
Adjusted EPS	$	4.95

(1)	Represents the charge relating to the pending settlement with the direct purchaser plaintiffs (which includes BD’s distributors) in the antitrust class actions.
(2)	Represents the tax benefit relating to various tax settlements in multiple jurisdictions.

Second quarter FY2010 foreign currency-neutral EPS growth

Total

Foreign

Foreign

Q2

Impact of

Q2

unfavorable

currency

currency

FY2009

foreign

FY2010

foreign

neutral

neutral

Q2

Q2

Change

hedge

currency

hedge

currency

growth

growth

FY2010

FY2009

($)

gain

translation

loss

impact

($)

(%)

Adjusted EPS

$

1.27

$

1.17

$

0.10

(0.08

)

0.06

(0.07

)

(0.09

)

0.19

16.2

%

First six months FY2010 foreign currency-neutral EPS growth

FY2009

Total

Foreign

Foreign

foreign

Impact of

unfavorable

currency

currency

currency

FY2009

foreign

FY2010

foreign

neutral

neutral

Change

holding

hedge

currency

hedge

currency

growth

growth

FY2010

FY2009

($)

gain

gain

translation

loss

impact

($)

(%)

Adjusted EPS

$

2.57

$

2.41

$

0.16

(0.09

)

(0.16

)

0.19

(0.11

)

(0.18

)

0.34

14.1

%

FY 2010 EPS Outlook

			Estimated growth (based on adjusted FY2009 EPS of $4.95)			Estimated foreign currency neutral growth			Estimated impact of foreign currency translation
EPS guidance — reported	$	5.01-$5.11		1-3	%		7-9	%		–6	%
Tax charge (1)	$	.04		1	%		1	%
EPS guidance — as adjusted	$	5.05-$5.15		2-4	%		8-10	%		–6	%

     (1) Represents impact of charge related to health care reform impacting Medicare Part D reimbursements.

     The FY2010 impact of –6% represents the year-on-year change due to estimated foreign currency translation, including hedging activities, as follows:

FY2009 Items:
Actual hedge gain in FY2009	$	(0.26	)
Q1 FY2009 foreign currency holding gain	$	(0.09	)
FY2010 Activity: *
Estimated effect of foreign currency translation	$	0.17
Estimated hedge losses	$	(0.12	)
Total Year-on-Year Impact	$	(0.30	)
Impact on EPS Growth	$	(0.30)/$4.95 ~ –6	%

* Estimated impact is based on the foreign exchange rates established for BD’s most recent fiscal year 2010 projection.