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DuPont Reports First Quarter Earnings Growth of Over 20 Percent
Date:4/22/2008

of Adjusted EBIT /

Adjusted EBITDA to Consolidated Income Statement

Three Months Ended

March 31,

2008 2007

Income before income taxes and

minority interests $1,470 $1,312

Less: Minority interest in earnings

of consolidated subsidiaries (1) (5) (4)

Add: Net interest expense (2) 75 87

Adjusted EBIT 1,540 1,395

Add: Depreciation and amortization (3) 326 337

Adjusted EBITDA $1,866 $1,732

(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

March 31,

2008 2007

Total charges and expenses -

consolidated income statements $7,300 $6,849

Remove:

Interest expense (80) (99)

Variable costs (1) (4,140) (3,743)

Significant Items - charge (2) - (52)

Fixed costs $3,080 $2,955

Consolidated net sales $8,575 $7,845

Fixed costs as a percent of

consolidated net sales 35.9% 37
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SOURCE DuPont
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