RESTATEMENT (Tables)

6 Months Ended

Nov. 30, 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 November 30, 2012 (Unaudited), the Consolidated Statements of Income and the Consolidated Statements of Comprehensive Income for the three and six months ended November 30, 2012 (Unaudited), and Consolidated Statements of Cash Flows for the six months ended November 30, 2012 (Unaudited).

	November 30, 2012
	As Reported		Adjustment			Restated
Consolidated Balance Sheets
Deferred income taxes	$	21,041	$	10,352		$	31,393
Other accrued liabilities		192,360		28,344			220,704
Retained earnings		704,345		(17,992	)		686,353
Total RPM International Inc. stockholders’ equity		1,242,952		(17,992	)		1,224,960
Total equity		1,392,542		(17,992	)		1,374,550

	Three Months Ended November 30, 2012							Six Months Ended November 30, 2012
	As Reported		Adjustment			Restated		As Reported		Adjustment			Restated
Consolidated Statements of Income
Estimated Loss Contingency	$	—	$	16,926		$	16,926	$	—	$	28,344		$	28,344
Income before income taxes		71,042		(16,926	)		54,116		143,104		(28,344	)		114,760
Provision for income taxes		24,955		(6,182	)		18,773		59,150		(10,352	)		48,798
Net income		46,087		(10,744	)		35,343		83,954		(17,992	)		65,962
Net income attributable to RPM International Inc. Stockholders		41,668		(10,744	)		30,924		75,581		(17,992	)		57,589
Earnings Per Share — Basic		0.32		(0.09	)		0.23		0.57		(0.13	)		0.44
Earnings Per Share — Diluted		0.31		(0.08	)		0.23		0.57		(0.13	)		0.44
Consolidated Statements of Comprehensive Income
Net income		46,087		(10,744	)		35,343		83,954		(17,992	)		65,962
Total Comprehensive Income		48,761		(10,744	)		38,017		126,899		(17,992	)		108,907
Comprehensive Income Attributable to RPM International Inc. Stockholders		42,531		(10,744	)		31,787		107,636		(17,992	)		89,644

	Six Months ended November 30, 2012
	As Reported		Adjustment			Restated
Consolidated Statements of Cash Flows
Net Income	$	83,954	$	(17,992	)	$	65,962
Estimated Loss Contingency		—		28,344			28,344
Deferred income taxes		3,973		(10,352	)		(6,379	)
Cash from Operating Activities		127,621		—			127,621