Ndchealth (NDC) 8-K Financial statements and exhibits

Exhibit 99.1(b)3

CONSOLIDATED BALANCE SHEETS

NDCHealth Corporation and Subsidiaries

(In thousands, except share data)

	November 29, 2002			May 31, 2003
ASSETS
Current assets:
Cash and cash equivalents	$	97,388		$	13,447
Accounts receivable		80,738			76,161
Allowance for doubtful accounts		(7,939	)		(5,710	)
Accounts receivable, net		72,799			70,451
Income tax receivable		174			2,229
Deferred income taxes		8,539			19,987
Prepaid expenses and other current assets		26,090			23,258
Total current assets		204,990			129,372
Restricted cash		145,875			—
Property and equipment, net		111,400			101,566
Intangible assets, net		379,684			377,322
Deferred income taxes		19,564			21,403
Investments		13,748			13,497
Other		27,796			15,024
Total Assets	$	903,057		$	658,184
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Line of credit	$	—		$	91,000
Short-term borrowings		—			11,906
Current portion of long-term debt		8,439			963
Obligations under capital leases		1,499			1,296
Accounts payable and accrued liabilities		68,130			76,047
Deferred income		20,661			21,089
Total current liabilities		98,729			202,301
Long-term debt		468,094			151,910
Obligations under capital leases		1,144			1,779
Deferred income		8,460			—
Other long-term liabilities		22,252			22,592
Total liabilities		598,679			378,582
Commitments and contingencies
Minority interest in equity of subsidiaries		20,790			21,856
Stockholders’ equity:
Preferred stock, par value $1.00 per share; 1,000,000 shares authorized, none issued		—			—
Common stock, par value $.125 per share; 200,000,000 shares authorized; 34,763,382 and 34,643,922 shares issued, respectively.		4,345			4,330
Capital in excess of par value		213,559			212,026
Retained earnings		75,258			54,194
Deferred compensation and other		(5,826	)		(6,743	)
Other comprehensive income		(3,748	)		(6,061	)
Total stockholders’ equity		283,588			257,746
Total Liabilities and Stockholders’ Equity	$	903,057		$	658,184