Restatement (Tables)

3 Months Ended

Aug. 31, 2012

Previously Reported and Restated Balances of Affected Line Items in Financial Statements

The following are previously reported and restated balances of affected line items in the Consolidated Balance Sheets as of August 31, 2012 (Unaudited), Consolidated Statements of Income and Consolidated Statements of Comprehensive Income for the three months ended August 31, 2012 (Unaudited), and the Consolidated Statements of Cash Flows for the three months ended August 31, 2012 (Unaudited).

	As of August 31, 2012
	As Reported		Adjustment			Restated
Consolidated Balance Sheet
Deferred income taxes	$	20,083	$	4,170		$	24,253
Other accrued liabilities		184,325		11,418			195,743
Retained earnings		692,449		(7,248	)		685,201
Total RPM International Inc. stockholders’ equity		1,226,240		(7,248	)		1,218,992
Total equity		1,369,600		(7,248	)		1,362,352

	Three Months Ended August 31, 2012
	As Reported		Adjustment			Restated
Consolidated Statements of Income
Estimated Loss Contingency	$	—	$	11,418		$	11,418
Income before income taxes		72,062		(11,418	)		60,644
Provision for income taxes		34,195		(4,170	)		30,025
Net income		37,867		(7,248	)		30,619
Net income attributable to RPM International Inc. Stockholders		33,913		(7,248	)		26,665
Earnings Per Share—Basic		0.26		(0.06	)		0.20
Earnings Per Share—Diluted		0.26		(0.06	)		0.20
Consolidated Statements of Comprehensive Income
Net income		37,867		(7,248	)		30,619
Total Comprehensive Income		78,138		(7,248	)		70,890
Comprehensive Income Attributable to RPM International Inc. Stockholders		65,105		(7,248	)		57,857
Consolidated Statement of Cash Flows
Net income		37,867		(7,248	)		30,619
Estimated loss contingency		—		11,418			11,418
Deferred income taxes		1,874		(4,170	)		(2,296	)
Cash From Operating Activities		17,734		—			17,734