DuPont Delivers Strong Fourth Quarter, Full-Year Sales and Earnings Growth

* Reuters is not responsible for the content in this press release.

Tue Jan 22, 2008 6:00am EST

Broad Global Presence and Agriculture Markets Boost Revenue Growth

    WILMINGTON, Del., Jan. 22 /PRNewswire-FirstCall/ --

    Highlights
    -- Fourth quarter 2007 earnings were $.60 per share, compared to fourth
       quarter 2006 earnings of $.94 per share.  Excluding significant items,
       earnings per share increased 27 percent to $.57 per share from $.45 per
       share in the prior-year quarter (see Schedule B for a listing of
       significant items.)

    -- Sales increased 11 percent to $7.0 billion, reflecting 3 percent volume
       growth, 3 percent higher local selling prices, 4 percent currency
       benefit and a 1 percent net benefit related to portfolio and other
       changes.

    -- Sales in emerging markets grew 20 percent, led by Brazil, China and
       India.  Sales in the United States grew 5 percent despite lower U.S.
       housing starts and auto builds.

    -- Local selling price gains more than offset higher ingredient costs.

    -- Fixed costs as a percentage of sales improved 210 basis points from the
       prior-year quarter.

    -- Fourth quarter 2007 segment pre-tax operating income (PTOI) increased
       30 percent to $937 million, excluding significant items.  Segment PTOI
       margin on the same basis improved 210 basis points.

    -- Full year 2007 earnings were $3.22 per share versus $3.38 in 2006.
       Excluding significant items, 2007 earnings increased 14 percent to
       $3.28 per share from $2.88 in the prior year.

    "DuPont's strong earnings growth in the fourth quarter reflects our global
presence and the breadth of our product offerings," said Charles O. Holliday,
Jr., DuPont chairman and chief executive officer.  "We delivered 14 percent
earnings per share growth for the year despite weakness in certain U.S.
markets and higher ingredient costs."
    Global Consolidated Sales
    Consolidated net sales increased 11 percent to $7.0 billion in the fourth
quarter.  Outside the United States, sales increased 14 percent, boosted by 20
percent growth in emerging markets, particularly Brazil, China and India.  A
summary of fourth quarter 2007 worldwide and regional sales performance is
shown below.
                         Three Months Ended
                         December 31, 2007     Percentage Change Due to:
    (Dollars in billions)             %     Local   Currency        Portfolio/
                                $   Change Currency  Effect  Volume   Other
                                            Price

    U.S.                      $2.3    5%      3         -        1      1
    Europe                     2.2   13%      3        10       (1)     1
    Asia Pacific               1.4   17%      3         4       10      -
    Canada & Latin America     1.1   15%      4         5        5      1

    Total Consolidated Sales  $7.0   11%      3         4        3      1


    Net Income and Earnings Per Share
    Net income for the fourth quarter 2007 was $545 million, or $.60 per
share, including a net benefit of $23 million, or $.03 per share, for
significant items.  Fourth quarter 2006 net income was $871 million, or $.94
per share, including a net benefit of $449 million, or $.49 per share, for
significant items.  See attached Schedule B for a listing of significant items
in both periods.
    The table below shows the variances in fourth quarter 2007 earnings per
share (EPS) versus fourth quarter 2006.

                        EPS Analysis
                                                    EPS

    4th Quarter 2006                               $.94
      Significant items                             .49
    EPS excluding significant items                 .45
      Local prices                                  .25
      Variable costs*                              (.19)
      Volume                                        .04
      Fixed costs*                                 (.02)
      Currency                                      .08
      Pharmaceuticals                               .01
      Tax                                          (.10)
      Other                                         .05
    4th Quarter 2007 excluding significant items   $.57
      Significant items                             .03
    4th Quarter 2007-reported                      $.60

    * Excludes volume and currency impact


    These results are higher than the outlook issued by the company on January
9, largely due to finalization of the company's tax rate and higher business
performance.
    Business Segment Performance
    Segment sales and related percentage variances for fourth quarter 2007
versus the prior year quarter are shown in the table below.

    SEGMENT SALES*            Three Months Ended      Percentage Change
    (Dollars in billions)      December 31, 2007            Due to:
                                        %            USD            Portfolio
                                $     Change        Price   Volume  and Other

    Agriculture & Nutrition   $1.3      23%          11%      11%       1%
    Coatings & Color
     Technologies              1.7       8%           6%       1%       1%
    Electronic & Communication
     Technologies              1.0      13%           5%       7%       1%
    Performance Materials      1.7      12%          12%      -2%       2%
    Safety & Protection        1.4       4%           4%       1%       -1%

    * Segment sales include transfers


    Segment PTOI for the fourth quarter 2007 was $804 million versus $576
million in the fourth quarter 2006.  Excluding significant items, segment PTOI
increased 30 percent from $721 million to $937 million.
    Current quarter segment PTOI, excluding significant items, and comparisons
with prior-year quarter are shown below.

    PRE-TAX OPERATING INCOME EXCLUDING SIGNIFICANT ITEMS*

                                       Three Months Ended December 31, 2007
    (Dollars in millions)                                        % Change vs.
                                       2007            2006          2006

    Agriculture & Nutrition            $(89)          $(148)           40%
    Coatings & Color Technologies       216             205             5
    Electronic & Communication
     Technologies                       156             112            39
    Performance Materials               186             121            54
    Pharmaceuticals                     246             240             3
    Safety & Protection                 277             245            13
    Other                               (55)            (54)            2
                                       $937            $721           30%

    * See Schedule B and Schedule C for a listing of significant items and
      their impact by segment.


    The following are business segment highlights, excluding significant
items, comparing fourth quarter 2007 results to fourth quarter 2006.
    Agriculture & Nutrition
    -- Fourth quarter sales increased $237 million to $1.3 billion with strong
       sales growth in all regions.  Brazil delivered record revenue and
       earnings growth this selling season, which was driven by robust demand
       for Pioneer(R) brand seed with superior yield, advantaged market
       channel capabilities and market share gains.

    -- A seasonal PTOI loss of $89 million reflected an improvement of $59
       million versus the prior-year quarter.  Earnings gains were driven by
       strong sales, improved margins, and cost productivity improvements,
       moderated by planned growth investments.  2007 PTOI includes a gain of
       $15 million relating to the divestiture of certain crop chemical
       assets.

    Coatings & Color Technologies
    -- Sales increased to $1.7 billion.  Broad-based sales increases outside
       the United States, which were driven primarily by higher USD selling
       prices, offset continued weakness in North American auto and housing
       markets.

    -- PTOI increased 5 percent to $216 million, compared to $205 million in
       the prior-year quarter.  Earnings grew substantially in coatings which
       reflected fixed cost reductions and higher sales.  This increase was
       partially offset by the absence of a gain on the sale of assets in the
       prior year and modest earnings declines in titanium dioxide.

    Electronic & Communication Technologies
    -- Sales grew to $1.0 billion, reflecting higher volumes, particularly in
       Latin America and Asia, and higher USD selling prices.  Price
       improvements in North America increased revenue in the region compared
       to the prior-year quarter.

    -- PTOI increased to $156 million, including a $28 million gain from an
       asset sale.  Excluding the gain, PTOI increased 14 percent, reflecting
       higher volumes in imaging and fluoroproducts and fixed cost
       productivity.

    Performance Materials
    -- Sales grew to $1.7 billion primarily due to higher USD selling prices.
       Volume growth in Latin America, Asia and Europe was more than offset by
       lower demand in North America.

    -- PTOI grew to $186 million, reflecting strong sales across all product
       lines, currency benefits and fixed cost productivity.  2007 PTOI
       includes a $16 million charge for a manufacturing asset write-down.

    Safety & Protection
    -- Sales grew to $1.4 billion, reflecting higher USD selling prices and
       volume growth in the surfaces, Kevlar(R) and Nomex(R) product lines.

    -- PTOI grew to $277 million, reflecting the segment's diverse products
       and markets, which offset weakness in the U.S. housing market.

    Additional information on segment performance is available on the DuPont
Investor Center website at www.dupont.com.
    Outlook
    The company today reaffirmed its 2008 full-year earnings outlook of $3.35
to $3.55 per share announced on January 9.  For the first quarter 2008, the
company expects to earn $1.12 to $1.17 per share.  In the first quarter 2007,
the company earned $1.07 per share, excluding a $.06 significant item charge.
    In a letter to shareholders posted today, Holliday highlighted the
company's recent improvements in profitability, return on capital and
productivity.  Holliday also outlined how the company plans to achieve higher
profitability in 2008 and beyond by making advances in agriculture, safety and
protection, emerging markets and cost productivity.  The letter is available
at www.dupont.com.
    "We are confident we can deliver attractive growth in earnings in 2008,
and see even stronger growth in the years to follow - continuing our
improvement of the last three years," Holliday said.
    The company announced that it will host an investors meeting March 14 at 9
a.m. (EST) in New York City.  Details for the meeting are available on the
DuPont Investor Center website at www.dupont.com.
    Use of Non-GAAP Measures
    Management believes that measures of income excluding significant items
("non-GAAP" information) are meaningful to investors because they provide
insight with respect to ongoing operating results of the company.  Such
measurements are not recognized in accordance with generally accepted
accounting principles (GAAP) and should not be viewed as an alternative to
GAAP measures of performance.  Reconciliations of non-GAAP measures to GAAP
are provided in Schedule D.
    DuPont (NYSE: DD) is a science-based products and services company.
Founded in 1802, DuPont puts science to work by creating sustainable solutions
essential to a better, safer, healthier life for people everywhere.  Operating
in more than 70 countries, DuPont offers a wide range of innovative products
and services for markets including agriculture and food; building and
construction; communications; and transportation.
    Forward-Looking Statements:  This news release contains forward-looking
statements based on management's current expectations, estimates and
projections.  All statements that address expectations or projections about
the future, including statements about the company's strategy for growth,
product development, market position, expected expenditures and financial
results are forward-looking statements.  Some of the forward-looking
statements may be identified by words like "expects," "anticipates," "plans,"
"intends," "projects," "indicates," and similar expressions.  These statements
are not guarantees of future performance and involve a number of risks,
uncertainties and assumptions.  Many factors, including those discussed more
fully elsewhere in this release and in documents filed with the Securities and
Exchange Commission by DuPont, particularly its latest annual report on Form
10-K and quarterly report on Form 10-Q, as well as others, could cause results
to differ materially from those stated.  These factors include, but are not
limited to changes in the laws, regulations, policies and economic conditions,
including inflation, interest and foreign currency exchange rates, of
countries in which the company does business; competitive pressures;
successful integration of structural changes, including restructuring plans,
acquisitions, divestitures and alliances; cost of raw materials, research and
development of new products, including regulatory approval and market
acceptance; seasonality of sales of agricultural products; and severe weather
events that cause business interruptions, including plant and power outages,
or disruptions in supplier and customer operations.


                     E. I. du Pont de Nemours and Company
                        Consolidated Income Statements
               (Dollars in millions, except per share amounts)

    SCHEDULE A
                                Three Months Ended        Twelve Months Ended
                                    December 31,              December 31,
                                  2007         2006         2007         2006

    Net sales (a)               $6,983       $6,276      $29,378      $27,421
    Other income, net (b),
     (c),(d),(h)                   230          559        1,275        1,561
    Total                        7,213        6,835       30,653       28,982

    Cost of goods sold and
     other operating charges
     (a),(b),(e),(f),(g),(j),(k) 5,349        5,114       21,565       20,440
    Selling, general and
     administrative expenses       852          824        3,364        3,224
    Amortization of intangible
     assets                         50           55          213          227
    Research and development
     expense                       359          341        1,338        1,302
    Interest expense               110          113          430          460
    Total                        6,720        6,447       26,910       25,653

    Income before income taxes
     and minority interests        493          388        3,743        3,329
    Provision for (benefit from)
     income taxes (h),(i)          (54)        (465)         748          196
    Minority interests in
     earnings (losses) of
     consolidated subsidiaries       2          (18)           7          (15)

    Net income                    $545         $871       $2,988       $3,148

    Basic earnings per share
     of common stock             $0.60        $0.94        $3.25        $3.41

    Diluted earnings per
     share of common stock       $0.60        $0.94        $3.22        $3.38
    Dividends per share of
     common stock                $0.41        $0.37        $1.52        $1.48

    Average number of shares
     outstanding used in
     earnings per share
     (EPS) calculation:
      Basic                899,847,021  921,039,777  917,132,033  921,474,024
      Diluted              906,478,654  928,010,485  925,402,371  928,600,741

    See Notes to Schedules of Significant Items for additional information.



                     E. I. du Pont de Nemours and Company
                        Schedules of Significant Items
               (Dollars in millions, except per share amounts)

    SCHEDULE B
    SIGNIFICANT ITEMS (1)
                                    Pre-tax      After-tax      ($ Per Share)
                                  2007   2006   2007   2006      2007    2006

    1st Quarter - Total           $(52) $(128)  $(52) $(50)    $(0.06) $(0.05)
    2nd Quarter - Total             $-     $-     $-   $31         $-   $0.03
    3rd Quarter - Total           $(40)   $50   $(26)  $33     $(0.03)  $0.03
    4th Quarter:
    Impairment charge -
     Performance Materials (d)   $(165)    $-  $(135)   $-     $(0.15)     $-
    Reversal of certain
     litigation accruals -
     Performance Materials (e)      32      -     46     -       0.05       -
    Income tax related items:
      Reversal of accruals related
       to tax settlements and
       valuation allowances and
       reversal of interest on tax
       settlements (h)               6     90    112   518       0.13    0.56
      AJCA related adjustments (i)   -      -      -    20          -    0.02
    Restructuring charges (f)        -   (194)     -  (119)(2)      -   (0.13)
    Hurricane insurance
     recoveries (b)                  -     93      -    60          -    0.07
    Asbestos insurance
     recoveries (c)                  -     61      -    40          -    0.04
    Sales terms and expense
     accrual changes (a)             -    (58)     -   (39)         -   (0.04)
    Impairment loss on asset
     held-for-sale (g)               -    (47)     -   (31)         -   (0.03)

    4th Quarter - Total          $(127)  $(55)   $23  $449      $0.03   $0.49

    Full Year Total              $(219) $(133)  $(55) $463     $(0.06)  $0.50

    (1) See Notes to Schedules of Significant Items for additional information
        and Schedule C for detail by segment.
    (2) After-tax amount is net of minority interest benefit of $20 or $0.02
        per share.



                     E. I. du Pont de Nemours and Company
                   Notes to Schedules of Significant Items
               (Dollars in millions, except per share amounts)

    (a) In the fourth quarter 2006, the company recorded sales on a
        destination basis which were historically recorded when shipped, and
        also adjusted accruals which were historically recorded on a lag-month
        basis. The impact of these changes in the fourth quarter and full year
        2006 was a reduction to net sales of $107, pretax of $58 and net
        income of $39 or $.04 per share. Sales and Pretax amounts by segment
        were: $15 and $6 - Agriculture & Nutrition; $31 and $17 - Coatings &
        Color Technologies; $11 and $5 - Electronic & Communication
        Technologies; $30 and $17 - Performance Materials; and $20 and $13 -
        Safety & Protection, respectively.

    (b) Fourth quarter and full year 2006 includes a benefit of $15 in Other
        income and a benefit of $78 in Cost of goods sold and other operating
        charges resulting from insurance recoveries relating to the damage
        suffered from Hurricane Katrina in 2005.  Pretax amounts for the
        fourth quarter 2006 items by segment were: $80 - Coatings & Color
        Technologies and $13 - Safety & Protection.   Full year 2006 also
        includes a third quarter benefit of $50 in Cost of goods sold and
        other operating charges resulting from Hurricane Katrina insurance
        recoveries.  Pretax amounts by segment for the third quarter benefit
        were: $43 - Coatings & Color Technologies and $7 - Safety &
        Protection.

    (c) Fourth quarter and full year 2006 includes a benefit of $61 in Other
        income from insurance recoveries, net of fees, which relate to
        asbestos litigation expenses incurred by the company in prior periods.
        Pretax amounts by segment for the insurance recoveries were: $7 -
        Agriculture & Nutrition; $19 - Coatings & Color Technologies; $10 -
        Electronic & Communication Technologies; $12 - Performance Materials;
        and $13 - Safety & Protection.

    (d) Fourth quarter and full year 2007 includes a $165 charge in Other
        income to adjust the carrying value of the company's investment in a
        50/50 polyester films joint venture which is reported in the
        Performance Materials segment.

    (e) Fourth quarter 2007 includes a net $32 benefit in Cost of goods sold
        and other operating charges resulting from the reversal of certain
        litigation accruals in the Performance Materials segment established
        in prior periods for the elastomers antitrust matter.  Including a net
        $52 charge taken in the first quarter 2007, the full year 2007
        reflects a net $20 charge in Cost of goods sold and other operating
        charges for the same matter.

    (f) Fourth quarter and full year 2006 includes a restructuring charge of
        $194 in Cost of goods sold and other operating charges associated with
        the investment and streamlining program announced during the fourth
        quarter 2006.  Due to the realignment of certain businesses in 2007,
        $122 of the charge was reflected within the Agriculture & Nutrition
        segment and $72 was reflected within the Performance Materials
        segment.  The charge consisted of employee separation and employee
        related costs of $64, primarily associated with the elimination of
        approximately 1,500 positions globally, and asset impairment costs of
        $130.

    (g) Fourth quarter and full year 2006 includes an asset impairment charge
        of $47 in Cost of goods sold and other operating charges associated
        with an underperforming industrial chemicals asset held for sale
        within the Safety & Protection segment.

    (h) Fourth quarter and full year 2007 includes benefits for the reversal
        of accrued interest of $6 ($4 after-tax) in Other income and the
        reversal of income tax accruals of $108 associated with favorable
        settlement of certain prior year tax contingencies.

        Fourth quarter and full year 2006 includes benefits for the reversal
        of accrued interest of $90 ($59 after-tax) in Other income and the
        reversal of income tax accruals of $459 associated with favorable
        settlement of certain prior year tax contingencies and tax valuation
        allowances.  Full year 2006 also includes benefits for the reversal of
        accrued interest of $7 ($4 after-tax) in Other income and the reversal
        of income tax accruals of $44 associated with favorable settlement of
        certain prior year tax contingencies.  Additionally, full year 2006
        includes a tax benefit of $31 associated with an increase in the
        deferred tax assets of a European subsidiary for a tax basis
        investment loss recognized on the local tax return.

    (i) Fourth quarter and full year 2006 includes the reversal of income tax
        accruals of $20 related to the finalization of taxes related to the
        Company's repatriation of foreign earnings under the American Jobs
        Creation Act of 2004 (AJCA).

    (j) Full year 2007 includes a $40 charge in Cost of goods sold and other
        operating charges for existing litigation in the Other segment
        relating to a discontinued business.

    (k) Full year 2006 includes a restructuring charge of $135 in Cost of
        goods sold and other operating charges in connection with the
        company's plans to close and consolidate certain manufacturing and
        laboratory sites in the Coatings & Color Technologies segment.  The
        charge consisted of employee separation costs, primarily in Europe and
        the U.S., for approximately 1,300 employees and other exit costs.



                     E. I. du Pont de Nemours and Company
                       Consolidated Segment Information
                            (Dollars in millions)

    SCHEDULE C
                                       Three Months Ended  Twelve Months Ended
                                           December 31,        December 31,

    SEGMENT SALES (1)                     2007    2006(2)    2007     2006(2)

    Agriculture & Nutrition             $1,251   $1,014    $6,842    $6,008
    Coatings & Color Technologies        1,700    1,575     6,609     6,290
    Electronic & Communication
     Technologies                          963      854     3,797     3,573
    Performance Materials                1,711    1,523     6,630     6,179
    Safety & Protection                  1,397    1,338     5,641     5,496
    Other                                   42       39       178       180
    Total Segment sales                 $7,064   $6,343   $29,697   $27,726

    Elimination of transfers               (81)     (67)     (319)     (305)
    Consolidated net sales              $6,983   $6,276   $29,378   $27,421

    (1) Sales for the reporting segments include transfers.
    (2) Certain reclassifications of 2006 segment data have been made to
        reflect changes in organizational structure for 2007.



                     E. I. du Pont de Nemours and Company
                       Consolidated Segment Information
                            (Dollars in millions)

    SCHEDULE C (continued)
                                       Three Months Ended  Twelve Months Ended
                                            December 31,        December 31,
    PRETAX OPERATING INCOME/(LOSS)        2007    2006(1)    2007     2006(1)
     (PTOI)

    Agriculture & Nutrition                 $(89)   $(269)     $894      $604
    Coatings & Color Technologies            216      287       840       817
    Electronic & Communication
     Technologies                            156      117       594       577
    Performance Materials                     53       44       626       559
    Pharmaceuticals                          246      240       949       819
    Safety & Protection                      277      211     1,199     1,080
    Other                                    (55)     (54)     (224)     (173)
    Total Segment PTOI                      $804     $576    $4,878    $4,283

    Net exchange losses (2)                  (35)      (9)      (85)       (4)
    Corporate expenses & net interest       (276)    (179)   (1,050)     (950)
    Income before income taxes and
     minority interests                     $493     $388    $3,743    $3,329


                                       Three Months Ended  Twelve Months Ended
                                            December 31,        December 31,
    SIGNIFICANT ITEMS BY SEGMENT         2007      2006(1)    2007     2006(1)
     (PRE-TAX) (3)

    Agriculture & Nutrition (a),(c),(f)       $-    $(121)       $-    $(121)
    Coatings & Color Technologies (a),
     (b),(c),(k)                               -       82         -      (10)
    Electronic & Communication
     Technologies (a),(c)                      -        5         -        5
    Performance Materials (a),(c),(d),
     (e),(f)                                (133)     (77)     (185)     (77)
    Safety & Protection (a),(b),(c),(g)        -      (34)        -      (27)
    Other (j)                                  -        -       (40)       -
    Total Significant Items by segment     $(133)   $(145)    $(225)   $(230)


                                        Three Months Ended Twelve Months Ended
                                             December 31,       December 31,
    PTOI EXCLUDING SIGNIFICANT ITEMS      2007     2006(1)    2007     2006(1)

    Agriculture & Nutrition                 $(89)   $(148)     $894      $725
    Coatings & Color Technologies            216      205       840       827
    Electronic & Communication Technologies  156      112       594       572
    Performance Materials                    186      121       811       636
    Pharmaceuticals                          246      240       949       819
    Safety & Protection                      277      245     1,199     1,107
    Other                                    (55)     (54)     (184)     (173)
    Total Segment PTOI excluding
     Significant Items                      $937     $721    $5,103    $4,513

    (1) Certain reclassifications of 2006 segment data have been made to
        reflect changes in organizational structure for 2007.
    (2) Net after-tax exchange activity for the three and twelve months ended
        December 31, 2007 were losses of $14 and $31, respectively. For the
        three and twelve months ended December 31, 2006, the net after-tax
        exchange activity were losses of $11 and $30, respectively. Gains and
        losses resulting from the company's hedging program are largely offset
        by associated tax effects.
    (3) Refer to the Notes to Schedules of Significant Items for additional
        information.



                     E. I. du Pont de Nemours and Company
                     Reconciliation of Non-GAAP Measures
               (Dollars in millions, except per share amounts)

    SCHEDULE D
    Summary of Earnings Comparisons

                            Three Months Ended          Twelve Months Ended
                                December 31,                December 31,
                                              %                             %
                          2007       2006   Change      2007      2006  Change

    Segment sales       $7,064      $6,343   11%     $29,697     $27,726    7%
    Significant Items
     included in
     segment sales           -         107                 -         107
    Segment sales
     excluding
     Significant Items  $7,064      $6,450   10%     $29,697     $27,833    7%

    Segment PTOI          $804        $576   40%      $4,878      $4,283   14%
    Significant Items
     charge included
     in PTOI (per
     Schedule B)           133         145               225         230
    Segment PTOI
     excluding
     Significant Items    $937        $721   30%      $5,103      $4,513   13%

    Net Income            $545        $871  -37%      $2,988      $3,148   -5%
    Significant Items
     (benefit)/charge
     included in Net
     Income (per
     Schedule B)           (23)       (449)               55        (463)
    Net Income excluding
     Significant Items    $522        $422   24%      $3,043      $2,685   13%

    EPS                  $0.60       $0.94  -36%       $3.22       $3.38   -5%
    Significant Items
     (benefit)/charge
     included in EPS
     (per Schedule B)    (0.03)      (0.49)             0.06       (0.50)
    EPS excluding
     Significant Items   $0.57       $0.45   27%       $3.28       $2.88   14%

    Average number of
     diluted shares
     outstanding   906,478,654 928,010,485 -2.3% 925,402,371 928,600,741 -0.3%



    Calculation of Segment PTOI as a Percent of Segment Sales

                                  Three Months Ended     Twelve Months Ended
                                      December 31,           December 31,
                                                  %                       %
                                  2007    2006  Change   2007     2006  Change

    Segment PTOI excluding
     Significant Items            $937    $721   30%   $5,103   $4,513   13%
    Segment sales excluding
     Significant Items          $7,064  $6,450   10%  $29,697  $27,833    7%
    Segment PTOI as a percent
     of segment sales             13.3%   11.2%          17.2%    16.2%



                     E. I. du Pont de Nemours and Company
                     Reconciliation of Non-GAAP Measures
               (Dollars in millions, except per share amounts)

    SCHEDULE D (continued)

    Reconciliations of Adjusted EBIT / Adjusted EBITDA to Consolidated Income
    Statement

                                       Three Months Ended  Twelve Months Ended
                                           December 31,        December 31,
                                           2007    2006     2007      2006

    Income before income taxes and
     minority interests                     $493    $388    $3,743    $3,329
    Less: Minority interest in
     (earnings)/losses of
     consolidated subsidiaries (1)            (2)     20        (9)       16
    Add:  Net interest expense (2)            88      10       379       322
    Adjusted EBIT                            579     418     4,113     3,667
    Add: Depreciation and amortization (3)   334     339     1,337     1,353
    Adjusted EBITDA                         $913    $757    $5,450    $5,020

    (1) Excludes income taxes.
    (2) Includes interest expense plus amortization of capitalized interest
        less miscellaneous interest.
    (3) Excludes amortization of capitalized interest.



    Reconciliations of Fixed Costs as a Percent of Sales

                                       Three Months Ended  Twelve Months Ended
                                           December 31,       December 31,
                                         2007      2006     2007      2006

    Total charges and expenses -
     consolidated income statements    $6,720    $6,447  $26,910   $25,653
    Remove:
       Interest expense                  (110)     (113)    (430)     (460)
       Variable costs (1)              (3,522)   (3,234) (14,378)  (13,300)
       Significant Items -benefit/
        (charge)(2)                        32      (114)     (60)     (199)
           Fixed costs                 $3,120    $2,986  $12,042   $11,694

    Consolidated net sales             $6,983    $6,276  $29,378   $27,421
       Add: Significant Items included
        in net sales                        -       107        -       107
    Adjusted consolidated net sales    $6,983    $6,383  $29,378   $27,528

    Fixed costs as a percent of adjusted
     consolidated net sales              44.7%     46.8%    41.0%     42.5%

    (1) Includes variable manufacturing costs, freight, commissions and other
        selling expenses which vary with the volume of sales.
    (2) See Schedule B for detail of Significant Items.



                     E. I. du Pont de Nemours and Company
                     Reconciliation of Non-GAAP Measures
               (Dollars in millions, except per share amounts)

    SCHEDULE D (continued)

    Reconciliation of Earnings Per Share (EPS) Outlook

                                          Year Ended           Quarter Ended
                                         December 31,            March 31,
                                   2008      2007     2006     2008     2007
                                 Outlook    Actual   Actual   Outlook  Actual

    Earnings per share - excluding
     Significant Items          $3.35 to    $3.28    $2.88   $1.12 to   1.07
                                  $3.55                        $1.17
    Significant Items included
     in EPS:
      Impairment charge -
       Performance Materials         -      (0.15)
      Litigation related
       charges - Other               -      (0.03)       -        -        -
      Litigation related
       charges, net -
       Performance Materials         -      (0.01)       -        -    (0.06)
      Restructuring charges -
        Agriculture & Nutrition      -          -    (0.08)       -        -
        Performance Materials        -          -    (0.05)       -        -
        Coatings & Color
         Technologies                -          -    (0.10)       -        -
      American Jobs Creation Act     -          -     0.02        -        -
      Hurricane related items        -          -     0.10        -        -
      Asbestos insurance recoveries  -          -     0.04        -        -
      Asset impairment - Safety &
       Protection                    -          -    (0.03)       -        -
      Sales terms and expense
       accrual changes               -          -    (0.04)       -        -
      Corporate tax-related items    -       0.13     0.64        -        -
    Net (charge)/benefit for
     Significant Items               -      (0.06)    0.50        -    (0.06)
    Reported EPS                $3.35 to    $3.22    $3.38   $1.12 to  $1.01
                                  $3.55                        $1.17



    Reconciliation of Base Income Tax Rate to Effective Income Tax Rate

                                       Three Months Ended  Twelve Months Ended
                                           December 31,       December 31,
                                         2007      2006     2007       2006

    Income before income taxes and
     minority interests                  $493      $388     $3,743    $3,329
    Add:  Significant Items - charge      127        55        219       133
          Net exchange losses              35         9         85         4
    Income before income taxes,
     Significant Items, exchange
     gains/losses and minority interests $655      $452     $4,047    $3,466

    Provision for income taxes           $(54)    $(465)      $748      $196
    Add:  Tax benefit on Significant
           Items                          150       484        164       576
          Tax benefit/(expense) on
           exchange gains/losses           21        (2)        54       (26)
    Provision for income taxes,
     excluding taxes on Significant
     Items and exchange gains/losses     $117       $17       $966      $746

    Effective income tax rate           (11.0)%  (119.8)%     20.0%      5.9%
    Base income tax rate                 17.9%      3.8%      23.9%     21.5%


SOURCE  DuPont

Anthony Farina of DuPont, +1-302-774-4005, anthony.r.farina@usa.dupont.com
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