The Goodyear Tire & Rubber Company (GT) 8-K Other Events

Exhibit 99.2

SUBSIDIARY GUARANTOR FINANCIAL INFORMATION
(Unaudited)

Consolidating Balance Sheet

	March 31, 2005
										Consolidating
	Parent			Guarantor			Non-Guarantor			Entries and
	Company			Subsidiaries			Subsidiaries			Eliminations			Consolidated
(In millions)
ASSETS
Current Assets:
Cash and cash equivalents	$	854		$	15		$	863		$	—		$	1,732
Restricted cash		146			—			17			—			163
Accounts and notes receivable		1,319			203			2,186			(10	)		3,698
Accounts and notes receivable from affiliates		—			621			—			(621	)		—
Inventories		1,173			282			1,440			(49	)		2,846
Prepaid expenses and other current assets		74			14			189			23			300
Total Current Assets		3,566			1,135			4,695			(657	)		8,739
Long Term Accounts and Notes Receivable		142			8			62			(24	)		188
Investments in and Advances to Affiliates		3			10			16			—			29
Other Assets		57			—			14			1			72
Goodwill		—			35			455			208			698
Other Intangible Assets		101			39			57			(39	)		158
Deferred Income Tax		—			14			69			—			83
Prepaid and Deferred Pension Costs		419			179			206			—			804
Deferred Charges		147			4			74			—			225
Investments in Subsidiaries		3,956			426			3,192			(7,574	)		—
Properties and Plants		2,054			320			2,894			21			5,289
TOTAL ASSETS	$	10,445		$	2,170		$	11,734		$	(8,064	)	$	16,285
LIABILITIES
Current Liabilities:
Accounts payable — trade	$	531		$	59		$	1,264		$	—		$	1,854
Accounts payable to affiliates		387			—			214			(601	)		—
Compensation and benefits		697			50			348			—			1,095
Other current liabilities		267			20			224			—			511
United States and foreign taxes		60			21			215			—			296
Notes payable		—			—			258			—			258
Long term debt and capital leases due within one year		669			1			74			—			744
Total Current Liabilities		2,611			151			2,597			(601	)		4,758
Long Term Debt and Capital Leases		3,867			3			792			—			4,662
Compensation and Benefits		3,361			312			1,384			—			5,057
Deferred Income Tax		67			3			322			7			399
Other Long Term Liabilities		495			9			29			(1	)		532
Minority Equity in Subsidiaries		—			—			629			204			833
TOTAL LIABILITIES		10,401			478			5,753			(391	)		16,241
Commitments and Contingent Liabilities
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred Stock		—			—			—			—			—
Common Stock		176			669			4,290			(4,959	)		176
Capital Surplus		1,394			12			879			(891	)		1,394
Retained Earnings		1,138			1,303			2,206			(3,509	)		1,138
Accumulated Other Comprehensive Income (Loss)		(2,664	)		(292	)		(1,394	)		1,686			(2,664	)
TOTAL SHAREHOLDERS’ EQUITY (DEFICIT)		44			1,692			5,981			(7,673	)		44
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIT)	$	10,445		$	2,170		$	11,734		$	(8,064	)	$	16,285

Consolidating Statement of Income

	Three Months Ended March 31, 2005
										Consolidating
	Parent			Guarantor			Non-Guarantor			Entries and
	Company			Subsidiaries			Subsidiaries			Eliminations			Consolidated
(In millions)
NET SALES	$	2,274		$	529		$	4,230		$	(2,266	)	$	4,767
Cost of Goods Sold		2,044			464			3,606			(2,295	)		3,819
Selling, Administrative and General Expense		270			48			374			(6	)		686
Rationalizations		(3	)		—			(5	)		—			(8	)
Interest Expense		89			9			56			(52	)		102
Other (Income) Expense		(43	)		(1	)		(42	)		98			12
Minority Interest in Net Income of Subsidiaries		—			—			21			—			21
Income (Loss) before Income Taxes and Equity in (Earnings) Loss of Subsidiaries		(83	)		9			220			(11	)		135
United States and Foreign Taxes on Income		(7	)		3			71			—			67
Equity in (Earnings) Loss of Subsidiaries		(144	)		(12	)		—			156			—
NET INCOME (LOSS)	$	68		$	18		$	149		$	(167	)	$	68

Consolidating Statement of Income

	Three Months Ended March 31, 2004
									Consolidating
	Parent			Guarantor			Non-Guarantor		Entries and
	Company			Subsidiaries			Subsidiaries		Eliminations			Consolidated
(In millions)
NET SALES	$	2,035		$	497		$	3,602	$	(1,832	)	$	4,302
Cost of Goods Sold		1,856			426			3,040		(1,845	)		3,477
Selling, Administrative and General Expense		277			43			369		(7	)		682
Rationalizations		2			—			21		1			24
Interest Expense		70			9			57		(52	)		84
Other (Income) Expense		(5	)		—			14		41			50
Minority Interest in Net Income of Subsidiaries		—			—			5		1			6
Income (Loss) before Income Taxes and Equity in (Earnings) Loss of Subsidiaries		(165	)		19			96		29			(21	)
United States and Foreign Taxes on Income		(17	)		6			72		(4	)		57
Equity in (Earnings) Loss of Subsidiaries		(70	)		(5	)		—		75			—
NET INCOME (LOSS)	$	(78	)	$	18		$	24	$	(42	)	$	(78	)

Condensed Consolidating Statement of Cash Flows

	Three Months Ended
	March 31, 2005
										Consolidating
	Parent			Guarantor			Non-Guarantor			Entries and
	Company			Subsidiaries			Subsidiaries			Eliminations			Consolidated
(In millions)
CASH FLOWS FROM OPERATING ACTIVITIES:
TOTAL CASH FLOWS FROM OPERATING ACTIVITIES	$	(109	)	$	(34	)	$	(4	)	$	(25	)	$	(172	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures		(29	)		(2	)		(51	)		(3	)		(85	)
Asset sales		16			1			6			(7	)		16
Asset acquisitions		—			—			(7	)		7			—
Capital contributions		(2	)		—			(203	)		205			—
Capital redemptions		1			—			93			(94	)		—
TOTAL CASH FLOWS FROM INVESTING ACTIVITIES		(14	)		(1	)		(162	)		108			(69	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Short term debt incurred		—			—			77			—			77
Short term debt paid		—			—			(34	)		—			(34	)
Long term debt incurred		—			1			28			—			29
Long term debt paid		(19	)		—			(8	)		—			(27	)
Capital contributions		—			—			278			(278	)		—
Capital redemptions		—			—			(161	)		161			—
Debt issuance costs		(1	)		—			—			—			(1	)
Increase in restricted cash		(9	)		—			(2	)		—			(11	)
Other transactions		2			—			(34	)		34			2
TOTAL CASH FLOWS FROM FINANCING ACTIVITIES		(27	)		1			144			(83	)		35
Effect of Exchange Rate Changes on Cash and Cash Equivalents		—			(1	)		(29	)		—			(30	)
Net Change in Cash and Cash Equivalents		(150	)		(35	)		(51	)		—			(236	)
Cash and Cash Equivalents at Beginning of the Period		1,004			50			914			—			1,968
Cash and Cash Equivalents at End of the Period	$	854		$	15		$	863		$	—		$	1,732

Condensed Consolidating Statement of Cash Flows

	Three Months Ended
	March 31, 2004
										Consolidating
	Parent			Guarantor			Non-Guarantor			Entries and
(In millions)	Company			Subsidiaries			Subsidiaries			Eliminations			Consolidated
CASH FLOWS FROM OPERATING ACTIVITIES:
TOTAL CASH FLOWS FROM OPERATING ACTIVITIES	$	(164	)	$	(8	)	$	(52	)	$	(46	)	$	(270	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures		(5	)		(1	)		(65	)		—			(71	)
Asset sales		2			—			5			—			7
Capital contributions		(9	)		—			—			9			—
Capital redemptions		—			9			—			(9	)		—
TOTAL CASH FLOWS FROM INVESTING ACTIVITIES		(12	)		8			(60	)		—			(64	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Short term debt incurred		15			3			74			—			92
Long term debt incurred		1,276			—			25			—			1,301
Long term debt paid		(1,167	)		—			(12	)		—			(1,179	)
Debt issuance costs		(35	)		—			—			—			(35	)
Increase in restricted cash		(59	)		—			(5	)		—			(64	)
Other transactions		—			—			(59	)		46			(13	)
TOTAL CASH FLOWS FROM FINANCING ACTIVITIES		30			3			23			46			102
Effect of Exchange Rate Changes on Cash and Cash Equivalents		—			—			(17	)		—			(17	)
Net Change in Cash and Cash Equivalents		(146	)		3			(106	)		—			(249	)
Cash and Cash Equivalents at Beginning of the Period		585			25			936			—			1,546
Cash and Cash Equivalents at End of the Period	$	439		$	28		$	830		$	—		$	1,297