Black & Decker (BDK) 8-K Other Events

EXHIBIT 99

THE BLACK & DECKER CORPORATION AND SUBSIDIARIES
SUPPLEMENTAL INFORMATION ABOUT BUSINESS SEGMENTS (Unaudited)
(Millions of Dollars)

	Reportable Business Segments
Year Ended December 31, 2007	Power     Tools & Accessories			Hardware      & Home Improvement			Fastening  & Assembly     Systems			Total			Currency  Translation  Adjustments			Corporate,   Adjustments, & Eliminations			Consolidated
Sales to unaffiliated customers	$	4,843	.7	$	1,006	.7	$	718	.3	$	6,568	.7	$	(5	.5)	$	–		$	6,563	.2
Segment profit (loss) (for Consolidated,
operating income before restructuring
and exit costs)		488	.8		114	.9		111	.5		715	.2		(2	.5)		(111	.5)		601	.2
Depreciation and amortization		97	.4		22	.8		20	.6		140	.8		(	.3)		2	.9		143	.4
Capital expenditures		65	.5		20	.8		21	.8		108	.1			.4		7	.9		116	.4
Year Ended December 31, 2006
Sales to unaffiliated customers	$	4,907	.3	$	1,014	.5	$	692	.4	$	6,614	.2	$	(166	.9)	$	–		$	6,447	.3
Segment profit (loss) (for Consolidated,
operating income)		591	.3		138	.3		100	.4		830	.0		(21	.5)		(68	.1)		740	.4
Depreciation and amortization		114	.3		22	.9		19	.5		156	.7		(4	.0)		2	.2		154	.9
Capital expenditures		74	.5		14	.0		17	.3		105	.8		(2	.6)		1	.4		104	.6
Year Ended December 31, 2005
Sales to unaffiliated customers	$	4,992	.1	$	1,030	.9	$	688	.1	$	6,711	.1	$	(187	.4)	$	–		$	6,523	.7
Segment profit (loss) (for Consolidated,
operating income)		656	.9		146	.8		99	.7		903	.4		(24	.4)		(84	.1)		794	.9
Depreciation and amortization		106	.9		25	.6		19	.4		151	.9		(4	.8)		3	.5		150	.6
Capital expenditures		84	.0		12	.9		16	.2		113	.1		(3	.8)		1	.8		111	.1

        The reconciliation of segment profit to consolidated earnings from continuing operations before
income taxes for each of the three years in the period ended December 31, 2007, in millions of dollars,
is as follows:

	Year Ended December 31,
	2007			2006			2005
Segment profit for total reportable business segments	$	715	.2	$	830	.0	$	903	.4
Items excluded from segment profit:
Adjustment of budgeted foreign exchange rates to
actual rates		(2	.5)		(21	.5)		(24	.4)
Depreciation of Corporate property		(1	.4)		(	.9)		(1	.0)
Adjustment to businesses' postretirement benefit
expenses booked in consolidation		(19	.9)		(25	.2)		(13	.8)
Other adjustments booked in consolidation directly
related to reportable business segments		8	.3		(	.2)		3	.3
Amounts allocated to businesses in arriving at segment
profit in excess of (less than) Corporate center operating
expenses, eliminations, and other amounts identified above		(98	.5)		(41	.8)		(72	.6)
Operating income before restructuring and exit costs		601	.2		740	.4		794	.9
Restructuring and exit costs		19	.0		–			–
Operating income		582	.2		740	.4		794	.9
Interest expense, net of interest income		82	.3		73	.8		45	.4
Other expense (income)		2	.3		2	.2		(51	.6)
Earnings from continuing operations before income taxes	$	497	.6	$	664	.4	$	801	.1

	Reportable Business Segments
Quarter Ended April 1, 2007	Power     Tools & Accessories			Hardware      & Home Improvement			Fastening  & Assembly     Systems			Total			Currency  Translation  Adjustments			Corporate,   Adjustments, & Eliminations			Consolidated
Sales to unaffiliated customers	$	1,177	.5	$	248	.1	$	178	.8	$	1,604	.4	$	(27	.2)	$	–		$	1,577	.2
Segment profit (loss) (for Consolidated,
operating income)		146	.3		28	.2		28	.6		203	.1		(4	.0)		(29	.5)		169	.6
Depreciation and amortization		24	.8		7	.2		5	.1		37	.1		(	.5)			.6		37	.2
Capital expenditures		13	.0		4	.8		2	.4		20	.2		(	.2)			.1		20	.1
Quarter Ended July 1, 2007
Sales to unaffiliated customers	$	1,273	.8	$	254	.8	$	182	.8	$	1,711	.4	$	(11	.5)	$	–		$	1,699	.9
Segment profit (loss) (for Consolidated,
operating income)		158	.7		30	.7		28	.9		218	.3		(1	.5)		(30	.2)		186	.6
Depreciation and amortization		25	.2		6	.0		5	.5		36	.7		(	.3)			.7		37	.1
Capital expenditures		14	.9		5	.9		4	.9		25	.7		(	.2)		1	.0		26	.5
Quarter Ended September 30, 2007
Sales to unaffiliated customers	$	1,189	.9	$	267	.9	$	176	.6	$	1,634	.4	$	(	.8)	$	–		$	1,633	.6
Segment profit (loss) (for Consolidated,
operating income)		122	.7		33	.1		27	.6		183	.4		(	.1)		(18	.8)		164	.5
Depreciation and amortization		24	.7		4	.6		5	.1		34	.4			.1			.5		35	.0
Capital expenditures		19	.7		4	.4		5	.0		29	.1		–			(	.3)		28	.8
Quarter Ended December 31, 2007
Sales to unaffiliated customers	$	1,202	.5	$	235	.9	$	180	.1	$	1,618	.5	$	34	.0	$	–		$	1,652	.5
Segment profit (loss) (for Consolidated,
operating income before restructuring
and exit costs)		61	.1		22	.9		26	.4		110	.4		3	.1		(33	.0)		80	.5
Depreciation and amortization		22	.7		5	.0		4	.9		32	.6			.4		1	.1		34	.1
Capital expenditures		17	.9		5	.7		9	.5		33	.1			.8		7	.1		41	.0
Quarter Ended April 2, 2006
Sales to unaffiliated customers	$	1,152	.9	$	253	.1	$	177	.0	$	1,583	.0	$	(54	.1)	$	–		$	1,528	.9
Segment profit (loss) (for Consolidated,
operating income)		141	.6		33	.9		25	.5		201	.0		(6	.9)		(25	.9)		168	.2
Depreciation and amortization		27	.3		5	.8		4	.9		38	.0		(1	.3)			.7		37	.4
Capital expenditures		20	.3		1	.6		2	.8		24	.7		(	.8)		–			23	.9
Quarter Ended July 2, 2006
Sales to unaffiliated customers	$	1,296	.5	$	263	.2	$	180	.1	$	1,739	.8	$	(42	.9)	$	–		$	1,696	.9
Segment profit (loss) (for Consolidated,
operating income)		181	.8		41	.7		27	.2		250	.7		(5	.9)		(18	.5)		226	.3
Depreciation and amortization		27	.1		6	.4		4	.9		38	.4		(1	.0)			.4		37	.8
Capital expenditures		19	.1		3	.5		3	.2		25	.8		(	.5)			.1		25	.4
Quarter Ended October 1, 2006
Sales to unaffiliated customers	$	1,226	.2	$	253	.8	$	165	.3	$	1,645	.3	$	(35	.1)	$	–		$	1,610	.2
Segment profit (loss) (for Consolidated,
operating income)		149	.3		35	.9		23	.7		208	.9		(4	.1)		(12	.3)		192	.5
Depreciation and amortization		30	.9		6	.1		4	.9		41	.9		(1	.0)			.6		41	.5
Capital expenditures		19	.9		4	.4		3	.2		27	.5		(	.7)			.1		26	.9
Quarter Ended December 31, 2006
Sales to unaffiliated customers	$	1,231	.7	$	244	.4	$	170	.0	$	1,646	.1	$	(34	.8)	$	–		$	1,611	.3
Segment profit (loss) (for Consolidated,
operating income)		118	.6		26	.8		24	.0		169	.4		(4	.6)		(11	.4)		153	.4
Depreciation and amortization		29	.0		4	.6		4	.8		38	.4		(	.7)			.5		38	.2
Capital expenditures		15	.2		4	.5		8	.1		27	.8		(	.6)		1	.2		28	.4

        The reconciliation of segment profit to the consolidated earnings before income taxes for each
of the quarters in the years ended December 31, 2007 and 2006, in millions of dollars, is as follows:

	Quarter Ended
	April 1, 2007			July 1,     2007			September 30, 2007			December 31,         2007
Segment profit for total reportable business segments	$	203	.1	$	218	.3	$	183	.4	$	110	.4
Items excluded from segment profit:
Adjustment of budgeted foreign exchange rates to
actual rates		(4	.0)		(1	.5)		(	.1)		3	.1
Depreciation of Corporate property		(	.2)		(	.3)		(	.2)		(	.7)
Adjustment to businesses' postretirement benefit
expenses booked in consolidation		(4	.8)		(5	.0)		(5	.0)		(5	.1)
Other adjustments booked in consolidation directly
related to reportable business segments		1	.3		(4	.9)		4	.6		7	.3
Amounts allocated to businesses in arriving at segment
profit in excess of (less than) Corporate center operating
expenses, eliminations, and other amounts identified above		(25	.8)		(20	.0)		(18	.2)		(34	.5)
Operating income before restructuring and exit costs		169	.6		186	.6		164	.5		80	.5
Restructuring and exit costs		–			–			–			19	.0
Operating income		169	.6		186	.6		164	.5		61	.5
Interest expense, net of interest income		21	.5		20	.0		19	.9		20	.9
Other expense		1	.1			.2			.9			.1
Earnings before income taxes	$	147	.0	$	166	.4	$	143	.7	$	40	.5

	Quarter Ended
	April 2, 2006			July 2,     2006			October 1, 2006			December 31,         2006
Segment profit for total reportable business segments	$	201	.0	$	250	.7	$	208	.9	$	169	.4
Items excluded from segment profit:
Adjustment of budgeted foreign exchange rates to
actual rates		(6	.9)		(5	.9)		(4	.1)		(4	.6)
Depreciation of Corporate property		(	.2)		(	.3)		(	.2)		(	.2)
Adjustment to businesses' postretirement benefit
expenses booked in consolidation		(6	.2)		(6	.3)		(6	.4)		(6	.3)
Other adjustments booked in consolidation directly
related to reportable business segments		(2	.3)		(2	.0)		5	.6		(1	.5)
Amounts allocated to businesses in arriving at segment
profit in excess of (less than) Corporate center operating
expenses, eliminations, and other amounts identified above		(17	.2)		(9	.9)		(11	.3)		(3	.4)
Operating income		168	.2		226	.3		192	.5		153	.4
Interest expense, net of interest income		13	.7		17	.5		20	.7		21	.9
Other expense		–				.9			.9			.4
Earnings before income taxes	$	154	.5	$	207	.9	$	170	.9	$	131	.1

BASIS OF PRESENTATION:

The Corporation operates in three reportable business segments: Power Tools and Accessories, Hardware and Home Improvement, and Fastening and Assembly Systems. The Power Tools and Accessories segment has worldwide responsibility for the manufacture and sale of consumer and industrial power tools and accessories, lawn and garden products, and electric cleaning, automotive, lighting, and household products, as well as for product service. In addition, the Power Tools and Accessories segment has responsibility for the sale of security hardware to customers in Mexico, Central America, the Caribbean, and South America; and for the sale of plumbing products to customers outside the United States and Canada. On March 1, 2006, the Corporation acquired Vector Products, Inc., which is included in the Power Tools and Accessories segment. The Hardware and Home Improvement segment has worldwide responsibility for the manufacture and sale of security hardware (except for the sale of security hardware in Mexico, Central America, the Caribbean, and South America). The Hardware and Home Improvement segment also has responsibility for the manufacture of plumbing products and for the sale of plumbing products to customers in the United States and Canada. The Fastening and Assembly Systems segment has worldwide responsibility for the manufacture and sale of fastening and assembly systems.

The profitability measure employed by the Corporation and its chief operating decision maker for making decisions about allocating resources to segments and assessing segment performance is segment profit (for the Corporation on a consolidated basis, operating income before restructuring and exit costs). In general, segments follow the same accounting policies as those described in Note 1 of Notes to Consolidated Financial Statements included in Item 8 of the Corporation’s Annual Report on Form 10-K for the year ended December 31, 2007, except with respect to foreign currency translation and except as further indicated below. The financial statements of a segment’s operating units located outside of the United States, except those units operating in highly inflationary economies, are generally measured using the local currency as the functional currency. For these units located outside of the United States, segment assets and elements of segment profit are translated using budgeted rates of exchange. Budgeted rates of exchange are established annually and, once established, all prior period segment data is restated to reflect the current year’s budgeted rates of exchange. The amounts included in the preceding table under the captions “Reportable Business Segments” and “Corporate, Adjustments, & Eliminations” are reflected at the Corporation’s budgeted rates of exchange for 2008. The amounts included in the preceding table under the caption “Currency Translation Adjustments” represent the difference between consolidated amounts determined using those budgeted rates of exchange and those determined based upon the rates of exchange applicable under accounting principles generally accepted in the United States.

Segment profit excludes interest income and expense, non-operating income and expense, adjustments to eliminate intercompany profit in inventory, and income tax expense. In addition, segment profit excludes restructuring and exit costs. In determining segment profit, expenses relating to pension and other postretirement benefits are based solely upon estimated service costs. Corporate expenses, as well as certain centrally managed expenses, including expenses related to share-based compensation, are allocated to each reportable segment based upon budgeted amounts. While sales and transfers between segments are accounted for at cost plus a reasonable profit, the

effects of intersegment sales are excluded from the computation of segment profit. Intercompany profit in inventory is excluded from segment assets and is recognized as a reduction of cost of goods sold by the selling segment when the related inventory is sold to an unaffiliated customer. Because the Corporation compensates the management of its various businesses on, among other factors, segment profit, the Corporation may elect to record certain segment-related expense items of an unusual or non-recurring nature in consolidation rather than reflect such items in segment profit. In addition, certain segment-related items of income or expense may be recorded in consolidation in one period and transferred to the various segments in a later period.