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Schering-Plough Reports Financial Results for 2007 Fourth Quarter, Full Year
Date:2/12/2008

econciled" amounts related to Net (loss)/income available to common shareholders and diluted (loss)/earnings per common share. "As Reconciled" amounts exclude the effects of purchase accounting adjustments, acquisition related items and other specified charges or benefits.

"As Reconciled" amounts related to Net (loss)/income available to common shareholders and diluted (loss)/earnings per common share are non-U.S. GAAP measures used by management in evaluating the performance of Schering-Plough's overall business. The effects of purchase accounting adjustments, acquisition related items and other specified charges or benefits have been excluded from net (loss)/income available to common shareholders and diluted (loss)/earnings per common share as management of Schering-Plough does not consider these charges to be indicative of continuing operating results. Schering-Plough believes that these "As Reconciled" performance measures contribute to a more complete understanding by investors of the overall results of the company and enhances investor understanding of items that impact the comparability of results between fiscal periods. Net (loss)/income available to common shareholders and diluted (loss)/earnings per common share, as reported, are required to be presented under U.S. GAAP.

Three months ended December 31, 2007

Purchase Acquisition- Other

As Accounting Related Specified As

Reported Adjustments Items Items Reconciled

Net sales $3,724 $ - $ - $ - $3,724

Cost of sales 1,566 (326) - - 1,240

Selling, general

and administrative 1,634 - - - 1,634

Research and development 855 - - (21) 834

Acquired in-process

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SOURCE Schering-Plough Corporation
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