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Sanofi-aventis Announces a Good Third Quarter Performance; Increase in 2007 full-year earnings growth guidance
Date:10/31/2007

) 4.18 4.21 -0.7%

* Operating income before restructuring, impairment of PP&E and

intangibles, gains/losses on disposals, and litigation

Appendix 4: 2007 third-quarter and 9-month reconciliation of consolidated income statement to adjusted consolidated income statement

2007 third-quarter reconciliation of consolidated income statement to adjusted consolidated income statement

The adjustments to the income statement reflect the elimination of material impacts of the application of purchase accounting to acquisitions, primarily the acquisition of Aventis, amounting to euro 8 million net of deferred taxes (with no cash impact for the Group).

euro million 2007 Q3 2007 Q3

(unaudited) consolidated Adjustments consolidated

Net sales 7,025 7,025

Other revenues 298 298

Cost of sales (1,903) (1,903)

Gross profit 5,420 5,420

Research and development expenses (1,084) (1,084)

Selling and general expenses (1,754) (1,754)

Other current operating income 110 110

Other current operating expenses (52) (52)

Amortization of intangibles (906) 875(a) (31)

Operating income - current* 1,734 875 2,609

Restructuring costs - -

Impairment of PP&E and intangibles - -

Gain/loss on disposals, and litigation - -

Operating income 1,734 875 2,609

Financial expenses (
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SOURCE sanofi-aventis
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