Rohm & Haas (ROH) 8-K Other Events

Exhibit 99.3

Item 6.Selected Financial Data

The following sets forth selected consolidated financial data for the years presented below as derived from our historical financial statements. Also see Consolidated Results of Operations for the Years ended December 31, 2004 through December 31, 2006 in Management’s Discussion and Analysis of Financial Condition and Results of Operations for additional information (see Item 7.).

Five-Year Summary of Selected Financial Data

(in millions, except per share, stockholders and employees)
	For the Year Ended December 31,
See notes	2006(1,5)			2005(1,2)			2004(1,2)			2003(2,3)			2002(2,4)
Statement of Operating Information
Net sales	$	8,230		$	7,885		$	7,186		$	6,314		$	5,618
Gross profit		2,483			2,373			2,116			1,882			1,753
Earnings from continuing operations before income taxes, minority interest and cumulative effect of accounting change		1,042			868			698			397			291
Earnings from continuing operations before cumulative effect of accounting change		755			616			484			275			197
Discontinued operations:
(Loss)incomefrom discontinued line of business, net of income tax		(4	)		22			12			13			13
(Loss)gainon disposal of discontinued line of business, net of income tax		(16	)		(1	)		1			—			(7	)
Cumulative effect of accounting change, net of income taxes		—			—			—			(8	)		(773	)
Net earnings(loss)	$	735		$	637		$	497		$	280		$	(570	)
As a % of Net Sales
Gross profit		30.2	%		30.1	%		29.4	%		29.8	%		31.2	%
Selling and administrative expense		12.6	%		12.8	%		13.9	%		13.8	%		14.9	%
Research and development expense		3.5	%		3.3	%		3.5	%		3.6	%		4.4	%
Earnings from continuing operations
Basic	$	3.45		$	2.78		$	2.17		$	1.24		$	0.89
Diluted		3.41			2.75			2.16			1.24			0.89
Cash dividends per common share		1.28			1.12			0.97			0.86			0.82
Common stock price:
High	$	53.86		$	50.00		$	45.41		$	43.05		$	42.60
Low		42.77			39.47			35.90			26.26			30.19
Year-end close		51.12			48.42			44.23			42.71			32.48
Weighted average number of common shares outstanding – basic		218.9			221.9			222.9			221.5			220.9
Weighted average number of common shares outstanding – diluted		221.2			223.9			224.2			222.4			221.9
Balance Sheet Data(6)
Land, buildings and equipment, gross	$	8,150		$	7,850		$	7,940		$	7,628		$	7,187
Total Assets		9,553			9,695			10,095			9,511			9,605
Current portion of long-term debt		281			11			11			10			48
Other short-term borrowings		112			110			66			98			132
Long-term debt		1,688			2,074			2,563			2,473			2,878
Total Debt		2,081			2,195			2,640			2,581			3,058
Stockholders’ equity(5)		4,031			3,917			3,697			3,357			3,119
Number of registered stockholders		8,957			8,406			8,726			9,106			9,140
Number of employees		15,815			15,924			16,067			16,661			17,005

Notes:
(1)	The results of the years ended December 31, 2004, 2005 and 2006 reflect the consolidation of a joint venture as of January 1, 2004. This joint venture was previously accounted for as an equity method investment in our reported results.

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(2)	The results of the years ended December 31, 2002, 2003, 2004 and 2005 have been reclassified to reflect Automotive Coatings as a discontinued operation (see Note 2 to the Consolidated Financial Statements).
(3)	In 2003, in accordance with SFAS No. 143 “Asset Retirement Obligations,” we recorded a transition charge of $11 million ($8 million after-tax) as a cumulative effect of accounting change.
(4)	As a result of our impairment testing in connection with the adoption of SFAS No. 142 “Goodwill and Other Intangible Assets,” a charge of $830 million ($773 million after-tax) was recorded as a cumulative effect of accounting change in 2002.
(5)	As a result of the implementation of SFAS No. 158 “Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans,” we recorded a $245 million charge to stockholders’ equity (see Note 9 to the Consolidated Financial Statements).
(6)	Reclassified to conform to current year presentation.

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