EXHIBIT 99(i)
NACCO Industries, Inc.
Unaudited Consolidating Statement of Operations and Comprehensive Income (Loss)
For the Year Ended December 31, 2001
(In millions)
<Table>
<Caption>
NMHG
-------------------------------------------------
Wholesale Retail Elims Consolidated Housewares
--------- -------- -------- ------------ ----------
Net sales $1,463.3 $ 298.8 $ (89.7) $1,672.4 $ 632.1
Other revenues -- -- -- -- --
-------- -------- -------- -------- --------
Revenues 1,463.3 298.8 (89.7) 1,672.4 632.1
Cost of sales 1,273.4 244.0 (94.6) 1,422.8 522.1
-------- -------- -------- -------- --------
Gross profit 189.9 54.8 4.9 249.6 110.0
Selling, general and administrative expenses 173.1 84.7 (2.2) 255.6 102.7
Restructuring charges 4.1 4.7 -- 8.8 12.7
Loss on sale of dealers -- 10.4 -- 10.4 --
Amortization of goodwill 11.4 1.5 -- 12.9 3.0
-------- -------- -------- -------- --------
Operating profit (loss) 1.3 (46.5) 7.1 (38.1) (8.4)
Other income (expense)
Interest expense (12.9) (5.0) (5.2) (23.1) (7.7)
Closed mine obligations -- -- -- -- --
Insurance recovery 8.0 -- -- 8.0 --
Other-net (10.6) 0.4 -- (10.2) (0.1)
-------- -------- -------- -------- --------
(15.5) (4.6) (5.2) (25.3) (7.8)
-------- -------- -------- -------- --------
Income (loss) before income taxes, minority interest
and cumulative effect of accounting changes (14.2) (51.1) 1.9 (63.4) (16.2)
Income tax provision (benefit) (0.6) (14.6) 0.7 (14.5) (4.0)
-------- -------- -------- -------- --------
Income (loss) before minority interest and cumulative
effect of accounting changes (13.6) (36.5) 1.2 (48.9) (12.2)
Minority interest income (expense) 0.8 -- -- 0.8 --
-------- -------- -------- -------- --------
Income (loss) before cumulative effect of accounting
changes (12.8) (36.5) 1.2 (48.1) (12.2)
Cumulative effect of accounting changes (1.3) -- -- (1.3) --
-------- -------- -------- -------- --------
Net income (loss) $ (14.1) $ (36.5) $ 1.2 $ (49.4) $ (12.2)
======== ======== ======== ======== ========
Change in comprehensive income (loss) (27.6) 1.0 -- (26.6) (3.1)
-------- -------- -------- -------- --------
Comprehensive income (loss) $ (41.7) $ (35.5) $ 1.2 $ (76.0) $ (15.3)
======== ======== ======== ======== ========
<Caption>
NACoal
------------------------------------
Project NACoal
Mining excl Proj NACCO & NACCO NACCO
Subsidiaries Mines Consolidated Other Elims Consolidated
------------ --------- ------------ -------- -------- ------------
Net sales $ 260.9 $ 47.6 $ 308.5 $ 0.1 $ -- $2,613.1
Other revenues -- 24.8 24.8 -- -- 24.8
-------- -------- -------- -------- -------- --------
Revenues 260.9 72.4 333.3 0.1 -- 2,637.9
Cost of sales 215.2 43.0 258.2 0.3 -- 2,203.4
-------- -------- -------- -------- -------- --------
Gross profit 45.7 29.4 75.1 (0.2) -- 434.5
Selling, general and administrative expenses 3.7 9.5 13.2 9.5 -- 381.0
Restructuring charges -- -- -- -- -- 21.5
Loss on sale of dealers -- -- -- -- -- 10.4
Amortization of goodwill -- -- -- -- -- 15.9
-------- -------- -------- -------- -------- --------
Operating profit (loss) 42.0 19.9 61.9 (9.7) -- 5.7
Other income (expense)
Interest expense (16.4) (10.0) (26.4) (0.2) 0.5 (56.9)
Closed mine obligations -- -- -- (1.3) -- (1.3)
Insurance recovery -- -- -- -- -- 8.0
Other-net 0.2 (1.1) (0.9) 10.8 (0.5) (0.9)
-------- -------- -------- -------- -------- --------
(16.2) (11.1) (27.3) 9.3 -- (51.1)
-------- -------- -------- -------- -------- --------
Income (loss) before income taxes, minority interest
and cumulative effect of accounting changes 25.8 8.8 34.6 (0.4) -- (45.4)
Income tax provision (benefit) 5.8 3.2 9.0 (0.4) -- (9.9)
-------- -------- -------- -------- -------- --------
Income (loss) before minority interest and cumulative
effect of accounting changes 20.0 5.6 25.6 -- -- (35.5)
Minority interest income (expense) -- -- -- -- -- 0.8
-------- -------- -------- -------- -------- --------
Income (loss) before cumulative effect of accounting
changes 20.0 5.6 25.6 -- -- (34.7)
Cumulative effect of accounting changes -- -- -- -- -- (1.3)
-------- -------- -------- -------- -------- --------
Net income (loss) $ 20.0 $ 5.6 $ 25.6 $ -- $ -- $ (36.0)
======== ======== ======== ======== ======== ========
Change in comprehensive income (loss) 2.2 (7.1) (4.9) -- -- (34.6)
-------- -------- -------- -------- -------- --------
Comprehensive income (loss) $ 22.2 $ (1.5) $ 20.7 $ -- $ -- $ (70.6)
======== ======== ======== ======== ======== ========
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