Lubrizol 8-K Other Events

Exhibit 99.2

Pro Forma Statements of Income (Unaudited)
Quarterly Summary for the Year Ended December 31, 2005

													Year to Date
(In Millions of Dollars Except Per Share Data)	March 31			June 30			September 30			December 31			2005
Net sales	$	847.9		$	941.7		$	898.9		$	930.3		$	3,618.8
Royalties and other revenues		0.9			0.6			0.6			1.3			3.4
Total revenues		848.8			942.3			899.5			931.6			3,622.2
Cost of sales		618.2			694.9			669.2			714.3			2,696.6
Selling and administrative expenses		85.6			86.5			87.6			88.7			348.4
Research, testing and development expenses		48.5			49.2			48.1			53.2			199.0
Amortization of intangible assets		5.9			5.9			5.8			5.9			23.5
Restructuring and impairment charges		6.1			5.4			1.0			3.3			15.8
Total costs and expenses		764.3			841.9			811.7			865.4			3,283.3
Other (expense) income – net		0.6			0.6			0.5			(0.1	)		1.6
Interest income		1.8			1.9			2.3			2.1			8.1
Interest expense		(26.3	)		(26.8	)		(27.4	)		(24.6	)		(105.1	)
Income from continuing operations before income taxes		60.6			76.1			63.2			43.6			243.5
Provision for income taxes		20.5			25.9			20.5			15.1			82.0
Income from continuing operations	$	40.1		$	50.2		$	42.7		$	28.5		$	161.5
Basic earnings from continuing operations per share	$	0.59		$	0.74		$	0.63		$	0.42		$	2.38
Diluted earnings from continuing operations per share	$	0.59		$	0.73		$	0.62		$	0.41		$	2.35

Pro Forma Statement of Income (Unaudited)
Quarter Ended March 31, 2005

							Pro Forma
(In Millions of Dollars Except Per Share Data)	As Reported			Dispositions			Results of Operations
Net sales	$	956.0		$	(108.1	)	$	847.9
Royalties and other revenues		0.8			0.1			0.9
Total revenues		956.8			(108.0	)		848.8
Cost of sales		707.6			(89.4	)		618.2
Selling and administrative expenses		90.6			(5.0	)		85.6
Research, testing and development expenses		49.9			(1.4	)		48.5
Amortization of intangible assets		6.6			(0.7	)		5.9
Restructuring and impairment charges		6.1			–			6.1
Total costs and expenses		860.8			(96.5	)		764.3
Other (expense) income – net		0.6			–			0.6
Interest income		1.8			–			1.8
Interest expense		(26.3	)		–			(26.3	)
Income from continuing operations before income taxes		72.1			(11.5	)		60.6
Provision for income taxes		24.9			(4.4	)		20.5
Income from continuing operations	$	47.2		$	(7.1	)	$	40.1
Basic earnings from continuing operations per share	$	0.70		$	(0.11	)	$	0.59
Diluted earnings from continuing operations per share	$	0.69		$	(0.10	)	$	0.59

Pro Forma Statement of Income (Unaudited)
Quarter Ended June 30, 2005

							Pro Forma
(In Millions of Dollars Except Per Share Data)	As Reported			Dispositions			Results of Operations
Net sales	$	1,047.9		$	(106.2	)	$	941.7
Royalties and other revenues		0.6			–			0.6
Total revenues		1,048.5			(106.2	)		942.3
Cost of sales		782.8			(87.9	)		694.9
Selling and administrative expenses		92.1			(5.6	)		86.5
Research, testing and development expenses		50.3			(1.1	)		49.2
Amortization of intangible assets		6.0			(0.1	)		5.9
Restructuring and impairment charges		5.4			–			5.4
Total costs and expenses		936.6			(94.7	)		841.9
Other (expense) income – net		0.8			(0.2	)		0.6
Interest income		1.9			–			1.9
Interest expense		(26.8	)		–			(26.8	)
Income from continuing operations before income taxes		87.8			(11.7	)		76.1
Provision for income taxes		29.7			(3.8	)		25.9
Income from continuing operations	$	58.1		$	(7.9	)	$	50.2
Basic earnings from continuing operations per share	$	0.85		$	(0.11	)	$	0.74
Diluted earnings from continuing operations per share	$	0.84		$	(0.11	)	$	0.73

Pro Forma Statement of Income (Unaudited)
Quarter Ended September 30, 2005

							Pro Forma
(In Millions of Dollars Except Per Share Data)	As Reported			Dispositions			Results of Operations
Net sales	$	1,003.8		$	(104.9	)	$	898.9
Royalties and other revenues		0.7			(0.1	)		0.6
Total revenues		1,004.5			(105.0	)		899.5
Cost of sales		759.2			(90.0	)		669.2
Selling and administrative expenses		91.8			(4.2	)		87.6
Research, testing and development expenses		49.6			(1.5	)		48.1
Amortization of intangible assets		6.3			(0.5	)		5.8
Restructuring and impairment charges		7.4			(6.4	)		1.0
Total costs and expenses		914.3			(102.6	)		811.7
Other (expense) income – net		(1.1	)		1.6			0.5
Interest income		2.3			–			2.3
Interest expense		(27.4	)		–			(27.4	)
Income from continuing operations before income taxes		64.0			(0.8	)		63.2
Provision for income taxes		20.6			(0.1	)		20.5
Income from continuing operations	$	43.4		$	(0.7	)	$	42.7
Basic earnings per share from continuing operations	$	0.63		$	–		$	0.63
Diluted earnings per share from continuing operations	$	0.63		$	(0.01	)	$	0.62

Pro Forma Statement of Income (Unaudited)
Quarter Ended December 31, 2005

							Pro Forma
(In Millions of Dollars Except Per Share Data)	As Reported			Dispositions			Results of Operations
Net sales	$	1,031.6		$	(101.3	)	$	930.3
Royalties and other revenues		1.3			–			1.3
Total revenues		1,032.9			(101.3	)		931.6
Cost of sales		799.4			(85.1	)		714.3
Selling and administrative expenses		93.2			(4.5	)		88.7
Research, testing and development expenses		54.9			(1.7	)		53.2
Amortization of intangible assets		6.3			(0.4	)		5.9
Restructuring and impairment charges		3.3			–			3.3
Total costs and expenses		957.1			(91.7	)		865.4
Other (expense) income – net		(2.3	)		2.2			(0.1	)
Interest income		2.1			–			2.1
Interest expense		(24.6	)		–			(24.6	)
Income from continuing operations before income taxes		51.0			(7.4	)		43.6
Provision for income taxes		18.4			(3.3	)		15.1
Income from continuing operations	$	32.6		$	(4.1	)	$	28.5
Basic earnings from continuing operations per share	$	0.48		$	(0.06	)	$	0.42
Diluted earnings from continuing operations per share	$	0.47		$	(0.06	)	$	0.41