Restatement (Tables)

9 Months Ended

Feb. 28, 2013

Schedule of Previously Reported and Restated Balances of Affected Line Items in Consolidated Statements of Income

The following are previously reported and restated balances of affected line items in the Consolidated Statements of Income and Consolidated Statements of Comprehensive Income for the three months ended February 28, 2013 (Unaudited).


	Three Months Ended February 28, 2013
	As reported			Adjustments			As restated
Consolidated Statements of Income
Estimated loss contingency	$	68,846		$	(28,344	)	$	40,502
Income (loss) before income taxes		(62,823	)		28,344			(34,479	)
Provision (benefit) for income taxes		(20,631	)		10,352			(10,279	)
Net income (loss)		(42,192	)		17,992			(24,200	)
Net income (loss) attributable to RPM International Inc. Stockholders		(42,356	)		17,992			(24,364	)

Earnings (loss) per share attributable to RPM International Inc. Stockholders:
Basic		(0.33	)		0.14			(0.19	)
Diluted		(0.33	)		0.14			(0.19	)

Consolidated Statements of Comprehensive Income
Net income (loss)		(42,192	)		17,992			(24,200	)
Total Comprehensive (Loss) Income		(57,236	)		17,992			(39,244	)
Comprehensive (Loss) Income Attributable to RPM International Inc. Stockholders		(58,409	)		17,992			(40,417	)

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

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