Newell Brands
NWL
#5154
Rank
$1.62 B
Marketcap
$3.82
Share price
7.30%
Change (1 day)
-12.59%
Change (1 year)
Newell Brands is a company from the United States that produces and sells various types of consumer goods and housewares under the brand names Sharpie, Paper Mate, DYMO, EXPO, Waterman, Parker, Rolodex, BernzOmatic, Rubbermaid, Graco, Calphalon, Goody.

Newell Brands - 10-Q quarterly report FY


Text size:
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


FORM 10-Q

Quarterly Report Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
for the Quarterly Period Ended March 31, 1999




Commission File Number 1-9608

NEWELL RUBBERMAID INC.

(Exact name of registrant as specified in its charter)


DELAWARE 36-3514169
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)


29 East Stephenson Street
Freeport, Illinois 61032-0943
(Address of principal executive offices)
(Zip Code)

(815) 235-4171
(Registrant's telephone number, including area code)


Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months, and (2) has been
subject to such filing requirements for the past 90 days.


Yes /x/ No / /

Number of shares of Common Stock outstanding
as of May 7, 1999: 281,766,982
2


PART I. FINANCIAL INFORMATION
Item 1. Financial Statements
<TABLE>
<CAPTION>
NEWELL RUBBERMAID INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF INCOME
(Unaudited, in thousands, except per share data)

Three Months Ended
March 31,
------------------
1999 1998*
---- ----
<S> <C> <C>
Net sales $1,516,193 $1,402,093
Cost of products sold 1,092,885 1,005,870
---------- ----------
GROSS INCOME 423,308 396,223

Selling, general and
administrative expenses 259,965 234,058
Restructuring costs 178,024 43,382
Trade names and goodwill
amortization and other 12,038 21,808
-------- ----------
OPERATING INCOME (LOSS) (26,719) 96,975
-------- ----------

Nonoperating expenses (income):
Interest expense 25,261 22,333
Other, net 3,042 (186,703)
-------- ---------
Net nonoperating
expenses (income) 28,303 (164,370)
-------- ---------
INCOME (LOSS) BEFORE INCOME
TAXES (55,022) 261,345
Income taxes 23,977 102,852
-------- ---------
NET INCOME (LOSS) $(78,999) $158,493
======== =========

Earnings (loss) per share:
Basic $ (0.28) $ 0.57
Diluted (0.28) 0.56

Dividends per share $ 0.20 $ 0.19

Weighted average shares
outstanding:
Basic 281,447 280,435
Diluted 292,216 291,503

See notes to consolidated financial statements.
*Restated for the merger with Rubbermaid Incorporated on March 24, 1999,
and the merger with Calphalon on May 7, 1998, both of which were
accounted for as poolings of interests.
</TABLE>
3

NEWELL RUBBERMAID INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
(Unaudited, in thousands)

<TABLE>
<CAPTION>
March 31, % of December 31, % of
1999 Total 1998* Total
-------- ----- ----------- -----
<S> <C> <C> <C> <C>
ASSETS

CURRENT ASSETS
Cash and cash equivalents $ 69,858 1.1% $ 86,554 1.4%
Accounts receivable, net 1,059,696 17.0% 1,078,530 17.2%
Inventories, net 1,077,455 17.3% 1,033,488 16.4%
Deferred income taxes 104,635 1.7% 108,192 1.7%
Prepaid expenses and other 142,901 2.3% 143,885 2.3%
---------- ----- ---------- -----
TOTAL CURRENT ASSETS 2,454,545 39.4% 2,450,649 39.0%

MARKETABLE EQUITY SECURITIES 17,288 0.3% 19,317 0.3%
OTHER LONG-TERM INVESTMENTS 59,742 1.0% 57,967 0.9%
OTHER ASSETS 312,781 4.9% 267,073 4.2%
PROPERTY, PLANT AND
EQUIPMENT, NET 1,553,686 24.9% 1,627,090 25.9%
TRADE NAMES AND GOODWILL 1,837,302 29.5% 1,867,059 29.7%
---------- ------ ---------- ------
TOTAL ASSETS $6,235,344 100.0% $6,289,155 100.0%
========== ====== ========== ======

See notes to consolidated financial statements.
*Restated for the merger with Rubbermaid Incorporated on March 24, 1999,
and the merger with Calphalon on May 7, 1998, both of which were
accounted for as poolings of interests.
</TABLE>
4

NEWELL RUBBERMAID INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS (CONT.)
(Unaudited, in thousands)
<TABLE>
<CAPTION>
March 31, % of December 31, % of
1999 Total 1998* Total
-------- ----- ----------- -----
<S> <C> <C> <C> <C>
LIABILITIES AND
STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Notes payable $ 74,646 1.2% $ 94,634 1.5%
Accounts payable 269,555 4.3% 322,080 5.1%
Accrued compensation 104,418 1.7% 110,471 1.8%
Other accrued liabilities 598,891 9.6% 610,618 9.7%
Income taxes 39,313 0.6% 26,744 0.4%
Current portion of long-term debt 7,303 0.1% 7,334 0.1%
--------- ----- ---------- -----
TOTAL CURRENT LIABILITIES 1,094,126 17.5% 1,171,881 18.6%
LONG-TERM DEBT 1,590,763 25.5% 1,393,865 22.2%
OTHER NONCURRENT LIABILITIES 350,866 5.7% 374,293 5.9%
DEFERRED INCOME TAXES - - 4,527 0.1%
MINORITY INTEREST 1,157 0.0% 857 0.0%
COMPANY-OBLIGATED
MANDATORILY REDEEMABLE
CONVERTIBLE PREFERRED
SECURITIES OF A
SUBSIDIARY TRUST 500,000 8.0% 500,000 8.0%
STOCKHOLDERS' EQUITY
Common stock - authorized shares,
400.0 million at $1 par value; 281,774 4.5% 281,747 4.5%
Outstanding shares:
1999 281.8 million
1998 281.7 million
Additional paid-in capital 205,172 3.3% 183,102 2.9%
Retained earnings 2,329,439 37.4% 2,465,064 39.2%
Accumulated other comprehensive
income (117,953) (1.9%) (86,181) (1.4%)
---------- ------ ---------- ------
TOTAL STOCKHOLDERS'
EQUITY 2,698,432 43.3% 2,843,732 45.2%
---------- ------ ---------- ------
TOTAL LIABILITIES AND
STOCKHOLDERS' EQUITY $6,235,344 100.0% $6,289,155 100.0%
========== ====== ========== ======

See notes to consolidated financial statements.
*Restated for the merger with Rubbermaid Incorporated on March 24, 1999,
and the merger with Calphalon on May 7, 1998, both of which were
accounted for as poolings of interests.
</TABLE>
5

NEWELL RUBBERMAID INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited, in thousands)
<TABLE>
<CAPTION>
For the Three Months Ended
March 31,
--------------------------
1999 1998*
---- ----
<S> <C> <C>
OPERATING ACTIVITIES:
Net income $ (78,999) $ 158,493
Adjustments to reconcile net income
to net cash provided by
Operating activities:
Depreciation and amortization 70,040 67,117
Deferred income taxes 16,809 12,599
Net gain on sale of marketable
equity securities - (115,674)
Write-off of intangible
assets and other - 4,288
Other 35,492 35,401
Changes in current accounts, excluding
the effects of acquisitions:
Accounts receivable 20,834 48,943
Inventories (40,660) (37,785)
Other current assets 984 (32,998)
Accounts payable (50,525) (27,080)
Accrued liabilities and other (70,134) (44,805)
--------- ---------
NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES (96,159) 68,499
--------- ---------

INVESTING ACTIVITIES:
Acquisitions, net (727) (260,818)
Expenditures for property,
plant and equipment (78,119) (61,188)
Sale of marketable
Equity securities - 378,321
Disposals of non-current assets
and other 18,794 8,356
--------- ---------
NET CASH PROVIDED BY
(USED IN) INVESTING
ACTIVITIES $ (60,052) $ 64,671
========= =========

See notes to consolidated financial statements.
*Restated for the merger with Rubbermaid Incorporated on March 24, 1999,
and the merger with Calphalon on May 7, 1998, both of which were
accounted for as poolings of interests.
</TABLE>
6

NEWELL RUBBERMAID INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS (CONT.)
(Unaudited, in thousands)

<TABLE>
<CAPTION>
For the Three Months Ended
March 31,
--------------------------
1999 1998*
---- ----
<S> <C> <C>
FINANCING ACTIVITIES:
Proceeds from issuance of debt $ 615,401 $ 104,466
Payments on notes payable
and long-term debt (438,522) (297,617)
Proceeds from exercised stock
options and other 22,097 1,575
Cash dividends (56,625) (52,638)
--------- ----------
NET CASH PROVIDED BY
(USED IN) FINANCING
ACTIVITIES 142,351 (244,214)
--------- ----------

Exchange rate effect on cash (2,836) (1,042)

INCREASE (DECREASE)
IN CASH AND CASH
EQUIVALENTS (16,696) (112,086)
Cash and cash equivalents at
beginning of year 86,554 150,131
--------- ----------
CASH AND CASH
EQUIVALENTS AT END
OF PERIOD $ 69,858 $ 38,045
========= ==========

Supplemental cash flow disclosures -
Cash paid during the period for:
Income taxes $ 9,130 $ 25,709
Interest $ 41,795 $ 27,760

See notes to consolidated financial statements.
*Restated for the merger with Rubbermaid Incorporated on March 24, 1999,
and the merger with Calphalon on May 7, 1998, both of which were
accounted for as poolings of interests.
</TABLE>
7

NEWELL RUBBERMAID INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1 - GENERAL INFORMATION

The condensed financial statements included herein have been prepared
by the Company, without audit, pursuant to the rules and regulations
of the Securities and Exchange Commission, and reflect all adjustments
necessary to present a fair statement of the results for the periods
reported, subject to normal recurring year-end adjustments, none of
which is expected to be material. Certain information and footnote
disclosures normally included in financial statements prepared in
accordance with generally accepted accounting principles have been
condensed or omitted pursuant to such rules and regulations, although
the Company believes that the disclosures are adequate to make the
information presented not misleading. It is suggested that these
condensed financial statements be read in conjunction with the
financial statements and the notes thereto included in the Company's
latest Annual Report on Form 10-K.

On March 24, 1999, Newell Co. ("Newell") completed a merger with
Rubbermaid Incorporated ("Rubbermaid") in which Rubbermaid became a
wholly-owned subsidiary of Newell. Simultaneously with the
consummation of the merger, Newell changed its name to Newell
Rubbermaid Inc. (the "Company"). The merger was accounted for as
a pooling of interests and the financial statements have been
restated to retroactively combine Rubbermaid's financial statements
with those of Newell as if the merger had occurred at the beginning
of the earliest period presented.

NOTE 2 - ACQUISITIONS AND DIVESTITURES

1998
----

During January 1998, Rubbermaid acquired Curver Consumer Products
("Curver"). Curver is a manufacturer and marketer of plastic
housewares in Europe. Curver will operate as part of Rubbermaid
Europe. On March 30, 1998, the Company acquired Swish Track and Pole
("Swish") from Newmond Group PLC. Swish is a manufacturer and
marketer of decorative and functional window furnishings in Europe
and operates as part of Newell Window Fashions Europe. On May 19,
1998, Rubbermaid acquired certain assets of Century Products
("Century"). Century is a manufacturer and marketer of infant
products such as car seats, strollers and infant carriers and will
operate as part of the Graco/Century division.

On June 30, 1998, the Company purchased Panex S.A. Industria e Comercio
("Panex"), a manufacturer and marketer of aluminum cookware products in
Brazil. Panex operates as part of the Mirro division. On August 31,
1998, the Company purchased the Gardinia Group ("Gardinia") a
manufacturer and supplier of window treatments based in Germany.
Gardinia operates as part of Newell Window Fashions Europe. On
September 30, 1998 the Company purchased the rotring Group ("Rotring"),
a manufacturer and supplier of writing instruments, drawing instruments,
art materials and color cosmetic products based in Germany. The writing
8


and drawing instruments piece of Rotring operates as part of the
Company's Sanford International division. The art materials piece of
Rotring operates as part of the Company's Sanford North America division.
The color cosmetic products piece of Rotring operates as a separate U.S.
division, Cosmolab.

For these and other minor acquisitions, the Company (and Rubbermaid)
paid $620.5 million in cash and assumed $91.7 million of debt. The
transactions were accounted for as purchases; therefore, results of
operations are included in the accompanying consolidated financial
statements since their respective dates of acquisition. The acquisition
costs were allocated on a preliminary basis to the fair market value of
the assets acquired and liabilities assumed and resulted in trade names
and goodwill of approximately $426.6 million.

The Company began to formulate an integration plan for these acquisitions
as of their respective acquisition dates. The integration plan for Curver
and Swish were finalized during the first quarter of 1999 resulting in no
integration liabilities included in the purchase price for Curver or Swish.

No integration liabilities have been included in the allocation of
purchase price for Century, Panex, Gardinia and Rotring as of March 31,
1999. Such costs will be accrued upon finalization of each acquisition's
integration plan. The Company's finalized integration plan will include
exit costs for certain plants and product lines and employee terminations
associated with the integration of Century into Graco, Panex into Mirro,
Gardinia into Newell Window Fashions Europe and Rotring into Sanford
International. The final adjustments to the purchase price allocations
are not expected to be material to the consolidated financial statements.

The unaudited consolidated results of operations for the three months
ended March 31, 1999 and 1998 on a pro forma basis, as though the
Curver, Swish, Century, Panex, Gardinia and Rotring businesses had been
acquired on January 1, 1998, are as follows (in millions, except per share
amounts):

Three Months Ended
March 31,
----------------------
1999 1998
---- ----
Net sales $1,516.2 $ 1,554.0
Net income (loss) $ (79.0) $ 154.1
Basic earnings (loss) per share $ (0.28) $ 0.55

On March 24, 1999, the Company completed the Rubbermaid merger. The
merger qualified as a tax-free exchange and was accounted for as a pooling
of interests. Newell issued .7883 Newell Rubbermaid shares for each
outstanding share of Rubbermaid common stock. A total of 119.0 million
shares (after adjustment for fractional and dissenting shares) of the
Company's common stock were issued as a result of the merger, and
Rubbermaid's outstanding stock options were converted into options to
purchase approximately 2.5 million Newell Rubbermaid common shares.
In connection with the merger, the Company incurred $33.4 million
($.11 per common share) of merger costs which were expensed during
9


the quarter ended March 31, 1999 as restructuring costs. See Note 3
for further detail of restructuring costs.

No adjustments were made to the net assets of the combining companies to
adopt conforming accounting practices or fiscal years other than
adjustments to eliminate the accounting effects related to Newell's
purchase of a former Rubbermaid operating division (Eldon) in 1997.
Because the Newell Rubbermaid merger is accounted for as a pooling of
interests, the accounting effects of Newell's purchase of Eldon must
be eliminated as if Newell has always owned Eldon. The following
table presents a reconciliation of net sales and net earnings for both
Newell and Rubbermaid individually to those presented in the accompanying
consolidated financial statements:

Quarter ended March 31, 1999 1998
-------- ------
Net sales:
Newell $ 882.2 $ 770.5
Rubbermaid 634.0 631.6
-------- --------
Combined $1,516.2 $1,402.1
======== ========
Net income:
Newell $ 32.3 $ 149.5
Rubbermaid (111.3) 9.0
-------- --------
Combined $ (79.0) $ 158.5
========= ========

On May 7, 1998, the Company acquired Calphalon Corporation ("Calphalon"),
a manufacturer and marketer of gourmet cookware. The Company issued
approximately 3.1 million shares of common stock for all of the common
stock of Calphalon. This transaction was accounted for as a pooling of
interests. Calphalon now operates as a separate division of the Company.

On April 29, 1998, Rubbermaid sold its decorative covering business. On
August 21, 1998, the Company sold its school supplies and stationery
business. On September 9, 1998, the Company sold its plastic storage and
serveware business. The pre-tax net gain on the sale of these businesses
was $59.7 million, most of which was offset by non-deductible goodwill,
resulting in a net after-tax gain which was inmaterial. Sales for these
businesses were approximately $131.0 million in 1998 and $229.0 million
in 1997.

NOTE 3 RESTRUCTURING COSTS

1999 Restructuring Costs
------------------------

In the first quarter of 1999, the Company recorded a pre-tax restructuring
charge of $178.0 million ($154.0 million after taxes). The pre-tax charge
related to the Rubbermaid acquisition, and included $33.4 million of
10


merger costs (investment banking, legal and accounting fees), executive
severance costs of $83.1 million resulting from change in control employee
agreements and a $61.5 million write-off of impaired Rubbermaid capitalized
computer software costs. Concurrent with the merger with Rubbermaid, the
Company decided that all Rubbermaid businesses will be integrated into

Rubbermaid's capitalized software asset which will no longer be used. No
accrual remains for these restructuring costs at March 31, 1999 as all
related payments and write-offs have been made.

1998 Restucturing Costs
-----------------------

In the first quarter of 1998, Rubbermaid recorded a pre-tax restructuring
charge of $43.4 million ($28.2 million after tax). The 1998 restructuring
charge included $32.1 million for the write-down of assets associated with
a plant closure in the Rubbermaid Home Products division, an Australian
plant closure in the Rubbermaid Commercial Products division, and the sale
of Rubbermaid's joint venture in Japan. The exiting of the two plants and
joint venture necessitated a revaluation of the cash flows related to those
operations. Rubbermaid determined that the future cash flows on an
undiscounted basis (before taxes and interest) were not sufficient to cover
the carrying value of the long-lived assets effected by these decisions.
Management determined the fair value of these assets using discounted cash
flows. The remaining $11.3 million of the 1998 restructuring charge was
primarily for the termination of 575 sales and administrative staff
positions. As of March 31, 1999, no reserves remain for these restructuring
costs and the 1998 restructuring program has been completed.

NOTE 4 INVENTORIES

Inventories are stated at the lower of cost or market value.
The components of inventories, net of the LIFO reserve, were as follows
(in millions):

March 31, December 31,
1999 1998
--------- -----------

Materials and supplies $ 222.4 $ 223.8
Work in process 144.5 137.2
Finished products 710.6 672.5
--------- ---------
$ 1,077.5 $ 1,033.5
========= =========

NOTE 5 LONG-TERM MARKETABLE EQUITY SECURITIES

Long-Term Marketable Equity Securities classified as available for sale are
carried at fair value with adjustments to fair value reported separately,
net of tax, as a component of stockholders' equity (and excluded from
earnings). Gains and losses on the sales of Long-Term Marketable Equity
Securities are based upon the average cost of the securities sold. On
March 3, 1998, the Company sold 7,862,300 shares it held in The Black &
Decker Corporation. The Black & Decker transaction resulted in net
11


proceeds of approximately $378.3 million and a net pre-tax gain, after
fees and expenses, of approximately $191.5 million. Long-Term Marketable
Equity Securities are summarized as follows (in millions):

March 31, December 31,
1999 1998
--------- -----------

Aggregate market value $ 17.3 $ 19.3
Aggregate cost 26.3 26.0
--------- ---------
Unrealized (loss) $ (9.0) $ (6.7)
========= =========

NOTE 6 PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consisted of the following (in millions):

March 31, December 31,
1999 1998
--------- -----------

Land $ 76.1 $ 78.4
Buildings and improvements 694.2 705.6
Machinery and equipment 2,136.5 2,166.9
--------- ---------
2,906.8 2,950.9
Allowance for depreciation (1,353.1) (1,323.8)
--------- ---------
$ 1,553.7 $ 1,627.1
========= =========

Replacements and improvements are capitalized. Expenditures for mainte-
nance and repairs are charged to expense. The components of depreciation
are provided by annual charges to income calculated to amortize, princi-
pally on the straight-line basis, the cost of the depreciable assets
over their depreciable lives. Estimated useful lives determined by the
company are: buildings and improvements (20-40 years), machinery and
equipment (5-12 years).

NOTE 7 - LONG-TERM DEBT

Long-term debt consisted of the following (in millions):

March 31, December 31,
1999 1998
--------- -----------

Medium-term notes $ 883.5 $ 883.5
Commercial paper 708.0 500.2
Other long-term debt 6.6 17.5
--------- ---------
1,598.1 1,401.2
Current portion (7.3) (7.3)
--------- ---------
$ 1,590.8 $ 1,393.9
========= =========
12


Commercial paper in the amount of $708.0 million at March 31, 1999 was
classified as long-term since it is supported by the 5-year $1.3
billion revolving credit agreement.

NOTE 8 MANDATORILY REDEEMABLE CONVERTIBLE PREFERRED SECURITIES OF A
SUBSIDIARY TRUST OF THE COMPANY

In December 1997, a wholly owned subsidiary trust of the Company
issued 10,000,000 of its 5.25% convertible quarterly income preferred
securities (the "Convertible Preferred Securities"), with a
liquidation preference of $50 per security, to certain institutional
buyers. The Convertible Preferred Securities represent an undivided
beneficial interest in the assets of the trust. Each of the
Convertible Preferred Securities is convertible at the option of the
holder into shares of the Company's Common Stock at the rate of 0.9865
shares of Common Stock for each preferred security (equivalent to
$50.685 per share of Common Stock), subject to adjustment in certain
circumstances. Holders of the Convertible Preferred Securities are
entitled to a quarterly cash distribution at the annual rate of 5.25%
of the $50 liquidation preference commencing March 1, 1998. The
Convertible Preferred Securities are subject to a Company guarantee
and are callable by the Company initially at 103.15% of the
liquidation preference beginning in December 2001 and decreasing over
time to 100% of the liquidation preference beginning in December 2007.

The trust invested the proceeds of this issuance of the Convertible
Preferred Securities in $500 million of the Company's 5.25% Junior
Convertible Subordinated Debentures due 2027 (the "Debentures"). The
Debentures are the sole assets of the trust, mature December 1, 2027,
bear interest at the rate of 5.25%, payable quarterly, commencing
March 1, 1998, and are redeemable by the Company beginning in December
2001. The Company may defer interest payments on the Debentures for a
period not to exceed 20 consecutive quarters during which time
distribution payments on the Convertible Preferred Securities are also
deferred. Under this circumstance, the Company may not declare or pay
any cash distributions with respect to its capital stock or debt
securities that rank PARI PASSU with or junior to the Debentures.
The Company has no current intention to exercise its right to defer
payments of interest on the Debentures.

The Convertible Preferred Securities are reflected as outstanding in
the Company's consolidated financial statements as Company-Obligated
Mandatorily Redeemable Convertible Preferred Securities of a
Subsidiary Trust.

NOTE 9 EARNINGS PER SHARE

The earnings per share amounts are computed based on the weighted
average monthly number of shares outstanding during the year. "Basic"
earnings per share are calculated by dividing net income by weighted
average shares outstanding. "Diluted" earnings per share are calculated
by dividing net income by weighted average shares outstanding, including
the assumption of the exercise and/or conversion of all potentially
dilutive securities ("in the money" stock options and company obligated
mandatorily redeemable convertible preferred securities of a subsidiary
13


trust). A reconciliation of the difference between basic and diluted
earnings per share for the first quarters of 1999 and 1998 is shown
below (in millions, except per share data):

<TABLE>
<CAPTION>
Convertible
Basic "In the money" Preferred Diluted
Method stock options Securities Method(1)
------ -------------- ----------- --------
<S> <C> <C> <C> <C>
First Quarter, 1999
Net loss $ (79.0) $ N/A $ N/A $ (79.0)
Weighted average
shares outstanding 281.4 N/A N/A 281.4
Loss per Share $ (0.28) N/A N/A $ (0.28)

First Quarter, 1998
Net Income $ 158.5 $ 0.0 $ 4.1 $ 162.6
Weighted average
shares outstanding 280.4 1.2 9.9 291.5
Earnings per share $ 0.57 - - $ 0.56
</TABLE>

(1) Diluted earnings per share for the three months ended March 31, 1999
excludes the impact of "in the money" stock options and convertible
preferred securities because they are antidilutive.

NOTE 10 COMPREHENSIVE INCOME

In 1998, the Company adopted Statement of Financial Accounting
Standards No. 130, "Reporting Comprehensive Income," (SFAS No. 130),
which requires companies to report all changes in equity during a
period, except those resulting from investment by owners and distribution
to owners, in a financial statement for the period in which they are
recognized. The Company has chosen to report Comprehensive Income and
Accumulated Other Comprehensive Income, which encompasses net income,
net unrealized gains on securities available for sale and foreign
currency translation adjustments, in the Consolidated Statements of
Stockholders' Equity and Comprehensive Income. Prior years have been
restated to conform to the SFAS No. 130 requirements.

The following table displays the components of accumulated Other
Comprehensive Income:
14


<TABLE>
<CAPTION>
Net Accumulated
Unrealized Foreign Other
Gains/(Losses) Currency Comprehensive
(In Millions) on Securities Translation Income
-------------- ----------- -------------
<S> <C> <C> <C>
Balance at December 31, 1998 $ (4.1) $ (82.1) $ (86.2)
Change during three months ended
March 31, 1999 (1.4) (30.4) (31.8)
-------- -------- ----------
Balance at March 31, 1999 $ (5.5) $(112.5) $ (118.0)
======== ======== ==========
</TABLE>

NOTE 11 INDUSTRY SEGMENT INFORMATION

The Company reviewed the criteria for determining segments of an
enterprise in accordance with SFAS No. 131 and concluded it has three
reportable operating segments: Household Products, Hardware & Home
Furnishings and Office Products. This segmentation is appropriate
because the Company organizes its product categories into these groups
when making operating decisions and assessing performance. The Company
Divisions included in each segment also sell primarily to the same retail
channel: Household Products (discount stores and warehouse clubs),
Hardware and Home Furnishings (home centers and hardware stores) and
Office Products (office superstores and contract stationers). Based on the
recent merger with Rubbermaid, the Company added the Rubbermaid divisions
to the former Housewares segment to create the Household Products segment.


Net Sales
---------
Three Months
Ended March 31,
-------------------------
1999 1998
(In Millions) ---- ----

Household Products $ 842.1 $ 825.6
Hardware & Home Furnishings 430.6 373.6
Office Products 243.5 202.9
-------- --------
Total $1,516.2 $1,402.1
======== ========
15


Operating Income (Loss)
-----------------------
Three Months
Ended March 31,
--------------------------
1999 1998
(In Millions) ---- ----

Household Products $ 87.9 $ 92.0
Hardware & Home Furnishings 52.0 41.2
Office Products 31.1 35.3
Corporate (19.7) (28.1)
-------- -------
Subtotal $ 151.3 $ 140.4
Restructuring costs (178.0) (43.4)
-------- -------
Total $ (26.7) $ 97.0
======== =======

Identifiable Assets
-------------------
March 31,
--------------------------
1999 1998
(In Millions) ---- -----

Household Products $2,301.4 $2,110.2
Hardware & Home Furnishings 982.4 995.8
Office Products 610.2 643.0
Corporate 2,341.3 2,540.2
-------- --------
Total $6,235.3 $6,289.2
======== ========

Operating income is net sales less cost of products sold and SG&A
expenses, but is not affected either by nonoperating (income) expenses
or by income taxes. Nonoperating (income) expenses consists principally
of net interest expense, and in 1998, the net gain on the sale of
Black & Decker common stock. In calculating operating income for
individual business segments, certain headquarters expenses of an
operational nature are allocated to business segments primarily on a net
sales basis. Trade names and goodwill amortization is considered a
corporate expense and not allocated to business segments. All inter-
company transactions have been eliminated and transfers of finished
goods between areas are not significant. Corporate assets primarily
include trade names and goodwill, equity investments and deferred tax
assets.

NOTE 12 ACCOUNTING FOR DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

Effective January 1, 2000, the Company will adopt SFAS No. 133
"Accounting for Derivative Instruments and Hedging Activities."
Management believes that the adoption of this statement will not be
material to the consolidated financial statements.
16


PART I
Item 2.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF
RESULTS OF OPERATIONS AND FINANCIAL CONDITION


RESULTS OF OPERATIONS

The following table sets forth for the periods indicated items from
the Consolidated Statements of Income as a percentage of net sales.

<TABLE>
<CAPTION>

Three Months Ended
March 31,
-------------------------------
1999 1998*
----------- ----------
<S> <C> <C>
Net sales 100.0% 100.0%
Cost of products sold 72.1% 71.7%
------ ------
GROSS INCOME 27.9% 28.3%

Selling, general and
administrative expenses 17.1% 16.7%

Restructuring costs 11.7% 3.1%

Trade names and goodwill
amortization and other 0.9% 1.6%
------ -----
OPERATING INCOME (LOSS) (1.8)% 6.9%
------ -----

Nonoperating expenses (income):
Interest expense 1.7% 1.6%
Other, net 0.1% (13.3)%
------ ------
Net nonoperating
expenses (income) 1.8% (11.7)%
------ ------
INCOME (LOSS) BEFORE INCOME
TAXES (3.6)% 18.6%
Income taxes 1.6% 7.3%
------ ------
NET INCOME (LOSS) (5.2)% 11.3%
====== ======

See notes to consolidated financial statements.
* Restated for the merger with Rubbermaid Incorporated on March 24, 1999,
and the merger with Calphalon on May 7, 1998, both of which were
accounted for as poolings of interests.
</TABLE>
17


THREE MONTHS ENDED MARCH 31, 1999 VS. THREE MONTHS ENDED MARCH 31,
1998

Net sales for the first three months of 1999 were $1,516.2 million,
representing an increase of $114.1 million or 8.1% from $1,402.1
million in the comparable quarter of 1998. Results for 1998 have been
restated to include the March 1999 Rubbermaid acquisition and the May
1998 Calphalon acquisition, which were accounted for as poolings of
interests. The overall increase in net sales was primarily attributable
to contributions from Gardinia (acquired in August 1998), Rotring
(acquired in September 1998) and 6% internal growth in the Newell core
businesses. Net sales for each of the Company's segments (and the primary
reasons for the increase or decrease) were as follows, in millions:

<TABLE>
<CAPTION>

1999 1998 % change
---------- ---------- ----------
<S> <C> <C> <C>
Household Products:
Former Housewares Group $ 208.1 $ 194.0 7.3%(1)
Rubbermaid Divisions 634.0 631.6 0.4%
-------- --------
842.1 825.6 2.0%

Hardware & Home Furnishings 430.6 373.6 15.3%(2)
Office Products 243.5 202.9 20.0%(3)
-------- --------
$1,516.2 $1,402.1 18.7%
======== ========

</TABLE>
(1) Internal growth* of 10% plus the Panex acquisition less
the Newell Plastics divestiture.
(2) Internal growth of 4% plus the Gardinia and Swish acquisitions.
(3) Internal growth of 4% plus the Rotring acquisition less the
Stuart Hall divestiture.

* The Company defines internal growth as growth from the core
businesses, which include continuing businesses owned more than two
years and minor acquisitions.

Gross income as a percentage of net sales in the first three months of
1999 was 27.9% or $423.3 million versus 28.3% or $396.2 million in the
comparable quarter of 1998. Gross margins at the Newell core
businesses increased while the 1998 acquisitions had gross margins which
were lower than the Company's average gross margins and the Rubbermaid
divisions' gross margins declined in the first quarter of 1999 versus the
first quarter of 1998. As the 1998 acquisitions and Rubbermaid divisions
are integrated, the Company expects their gross margins to improve.

Selling, general and administrative expenses ("SG&A") in the first
three months of 1999 were 17.1% of net sales or $260.0 million versus
16.7% or $234.1 million in the comparable quarter of 1998. SG&A as a
18


percentage of net sales increased, due to the Rotring acquisition, which
had higher SG&A than the Company's average SG&A as a percentage of net
sales. As this acquisition is integrated, the Company expects its SG&A
spending as a percentage of net sales to decline.

In the first quarter of 1999, the Company recorded a pre-tax restructuring
charge of $178.0 million ($154.0 million after taxes). The pre-tax
charge related to the Rubbermaid acquisition, and included $33.4
million of merger costs (investment banking, legal and accounting fees),
executive severance costs of $83.1 million and a $61.5 million write-off of
impaired Rubbermaid capitalized computer software costs. Concurrent with
the merger with Rubbermaid, the Company decided that all Rubbermaid
businesses will be integrated into Newell's existing information systems,
resulting in an impairment of Rubbermaid's capitalized software asset
which will no longer be used.

In the first quarter of 1998, Rubbermaid recorded a pre-tax restructuring
charge of $43.4 million ($28.2 million after taxes). The 1998
restructuring charge primarily included costs associated with a U.S.
plant closure in the Rubbermaid Home Products division, a reduction
of the Rubbermaid sales and administrative staff in Asia, an Australian
plant closure in the Rubbermaid Commercial Products division and the
sale of Rubbermaid's joint venture in Japan.

Trade names and goodwill amortization and other in the first three
months of 1999 were 0.9% of net sales or $12.0 million versus 1.6%
or $21.8 million in the comparable quarter of 1998. The decrease
in the first quarter of 1999 was primarily due to one-time charges
in 1998 of $11.4 million (which included write-offs of intangible
assets). Excluding the one-time charges in 1998, trade names and
goodwill amortization and other was 0.7% of net sales.

The operating loss in the first three months of 1999 was 1.8% of net
sales or $26.7 million versus operating income of 6.9% or $97.0 million
in the comparable quarter of 1998. Excluding the restructuring costs
in 1998 and 1999 and the one-time charges in 1998, operating income
in the first quarter of 1999 was 10.0% or $151.3 million versus 10.8% or
$151.8 million in the first quarter of 1998. The decrease in operating
margins was primarily due to the 1998 acquisitions and the Rubbermaid
divisions, whose margins declined in the first quarter of 1999 versus
the first quarter of 1998. This decrease was offset partially by an
increase in margins at several of the Company's core businesses. As
the 1998 acquisitions and Rubbermaid are integrated, the Company expects
their operating margins to improve.

Net nonoperating expenses in the first three months of 1999 was 1.8% of
net sales or $28.3 million versus net nonoperating income of 11.7%
of net sales or $164.4 million in the comparable quarter of 1998. The
$192.7 million decrease in income was primarily due to a one-time net
gain of $191.5 million on the sale of the Company's stake in The Black &
Decker Corporation in the first quarter of 1998.

Excluding the restructuring costs and other one-time gains and charges
in 1999 and 1998, the effective tax was 39.0% in the first quarter of
1999 versus 37.5% in the first quarter of 1998.
19


The net loss for the first three months of 1999 was $79.0 million,
compared to net income of $158.5 million in the first quarter of 1998.
Diluted earnings (loss) per share were $(0.28) in the first quarter of
1999 compared to $0.56 in the first quarter of 1998. Excluding the
1999 restructuring costs of $178.0 million ($154.0 million after taxes),
the 1998 restructuring costs of $43.4 million ($28.2 million after taxes),
the one-time net gain in 1998 on the sale of Black & Decker stock of
$191.5 million ($115.7 million after taxes) and 1998 one-time charges of
$11.4 million ($6.9 million after taxes), net income declined $2.9 million
or 3.7% to $75.0 million the first quarter of 1999 versus $77.9 million in
1998. Diluted earnings per share, calculated on the same basis, decreased
3.6% to $0.27 in the first quarter of 1999 versus $0.28 in the first
quarter of 1998. The decrease in net income and earnings per share in the
first quarter of 1999 was due to a slight loss at Rotring and declines at
Rubbermaid. These results were offset partially by an increase in
operating results at several of the Company's core businesses.

LIQUIDITY AND CAPITAL RESOURCES

SOURCES:

The Company's primary sources of liquidity and capital resources
include cash provided from operations and use of available borrowing
facilities.

Cash used in operating activities in the first three months of
1999 was $96.2 million compared to cash provided by operating activities
of $68.5 million for the comparable period of 1998. The decrease in
cash provided by operating activities in the first quarter of 1999 versus
the first quarter of 1998 is primarily due to the year over year increase
in restructuring costs.

On March 3, 1998, the Company received $378.3 million from the sale of
7,862,300 shares of Black & Decker common stock. The proceeds from
the sale were used to pay down commercial paper.

The Company has short-term foreign and domestic uncommitted lines of
credit with various banks which are available for short-term financing.
Borrowings under the Company's uncommitted lines of credit are subject
to discretion of the Lender. The Company's uncommitted lines of credit
do not have a material impact on the Company's liquidity. Borrowings
under the Company's uncommitted lines of credit at March 31, 1999 totaled
$81.2 million.

During 1997, the Company amended its revolving credit agreement to increase
the aggregate borrowing limit to $1.3 billion, at a floating interest rate.
The revolving credit agreement will terminate in August 2002. At March 31,
1999, there were no borrowings under the revolving credit agreement.

In lieu of borrowings under the Company's revolving credit agreement, the
Company may issue up to $1.3 billion of commercial paper. The Company's
revolving credit agreement provides the committed backup liquidity required
to issue commercial paper. Accordingly, commercial paper may only be
issued up to the amount available for borrowing under the Company's
revolving credit agreement. At March 31, 1999, $708.0 million (principal
amount) of commercial paper was outstanding. The entire amount is
classified as long-term debt.
20


The Company has a universal shelf registration statement on file for the
issuance of up to $500.0 million of debt and equity securities from time
to time. The Company issued during 1998 and has outstanding as of March
31, 1999 a total of $470.5 million of Medium-term notes under this program.
The maturities on these notes range from five to thirty years at an average
interest rate of 6.0%.

At March 31, 1999, the Company had outstanding $263.0 million (principal
amount) of Medium-term notes issued under a previous shelf registration
statement with maturities ranging from five to ten years at an average
interest rate of 6.3%.

At March 31, 1999 the Company had outstanding $150.0 million (principal
amount) of Senior Notes issued under a previous shelf registration
statement with a maturity of November 15, 2006 at an interest rate of 6.6%.

USES:

The Company's primary uses of liquidity and capital resources include
acquisitions, dividend payments and capital expenditures.

Cash used in acquiring businesses was $0.7 million and $260.8 million in
the first three months of 1999 and 1998, respectively. In the first
quarter of 1998, the Company acquired Swish Track and Pole, Curver and
made another minor acquisition for cash purchase prices totaling $235.7
million. All of these acquisitions were accounted for as purchases and
were paid for with proceeds obtained from the issuance of commercial paper.

Cash used for restructuring activities was $116.5 million and $12.0
million in the first three months of 1999 and 1998, respectively. Such
cash payments represent primarily employee termination benefits and other
merger expenses. There are no remaining cash payments to be made
associated with the restructuring charges reflected in the consolidated
financial statements.

Capital expenditures were $78.1 million and $61.2 million in the first
three months of 1999 and 1998, respectively.

Aggregate dividends paid during the first three months of 1999 and 1998
were $56.6 million ($0.20 per share) and $52.6 million ($0.19 per share),
respectively.

Retained earnings decreased in the first three months of 1999 by $135.6
million. Retained earnings increased in the first three months of 1998
by $133.7 million. The decrease in 1999 was primarily due to
restructuring costs of $178.0 million ($154.0 million after taxes).
The increase in 1999 was primarily due to a net gain of $191.5 million
($115.7 million after taxes) on the sale of the Black & Decker common
stock.

Working capital at March 31, 1999 was $1,360.4 million compared to
$1,278.8 million at December 31, 1998. The current ratio at March 31,
1999 was 2.24:1 compared to 2.09:1 at December 31, 1998.
21


Total debt to total capitalization (total debt is net of cash and cash
equivalents, and total capitalization includes total debt, convertible
preferred securities and stockholders equity) was .33:1 at March 31,
1999 and .30:1 at December 31, 1998.

The Company believes that cash provided from operations and available
borrowing facilities will continue to provide adequate support for the
cash needs of existing businesses; however, certain events, such as
significant acquisitions, could require additional external financing.

MARKET RISK

The Company's market risk is impacted by changes in interest rates,
foreign currency exchange rates, and certain commodity prices.
Pursuant to the Company's policies, natural hedging techniques and
derivative financial instruments may be utilized to reduce the impact
of adverse changes in market prices. The Company does not hold or
issue derivative instruments for trading purposes, and has no material
sensitivity to changes in market rates and prices on its derivative
financial instrument positions.

The Company's primary market risk is interest rate exposure, primarily
in the United States. The Company manages interest rate exposure
through its conservative debt ratio target and its mix of fixed and
floating rate debt. Interest rate exposure was reduced significantly
in 1997 from the issuance of $500 million 5.25% Company-Obligated
Mandatorily Redeemable Convertible Preferred Securities of a
Subsidiary Trust, the proceeds of which reduced commercial paper.
Interest rate swaps may be used to adjust interest rate exposures when
appropriate based on market conditions, and, for qualifying hedges,
the interest differential of swaps is included in interest expense.

The Company's foreign exchange risk management policy emphasizes
hedging anticipated intercompany and third-party commercial
transaction exposures of one year duration or less. The Company
focuses on natural hedging techniques of the following form: 1)
offsetting or netting of like foreign currency flows, 2) structuring
foreign subsidiary balance sheets with appropriate levels of debt to
reduce subsidiary net investments and subsidiary cash flows subject to
conversion risk, 3) converting excess foreign currency deposits into
U.S. dollars or the relevant functional currency and 4) avoidance of
risk by denominating contracts in the appropriate functional currency.
In addition, the Company utilizes forward contracts and purchased
options to hedge commercial and intercompany transactions. Gains and
losses related to qualifying hedges of commercial transactions are
deferred and included in the basis of the underlying transactions.
Derivatives used to hedge intercompany transactions are marked to
market with the corresponding gains or losses included in the
consolidated statements of income.

Due to the diversity of its product lines, the Company does not have
material sensitivity to any one commodity. The Company manages
commodity price exposures primarily through the duration and terms of
its vendor contracts.
22


The amounts shown below represent the estimated potential economic loss
that the Company could incur from adverse changes in either interest rates
or foreign exchange rates using the value-at-risk estimation model. The
value-at-risk model uses historical foreign exchange rates and interest
rates to estimate the volatility and correlation of these rates in future
periods. It estimates a loss in fair market value using statistical
modeling techniques and including substantially all market risk exposures
(specifically excluding equity-method investments). The fair value losses
shown in the table below have no impact on results of operations or
financial condition as they represent economic not financial losses.

Time Confidence
March 31, 1999 Period Level
-------------- ------ ----------
(In millions)

Interest rates $9.2 1 day 95%

Foreign exchange $2.5 1 day 95%

The 95% confidence interval signifies the Company's degree of confidence
that actual losses would not exceed the estimated losses shown above.
The amounts shown here disregard the possibility that interest rates and
foreign currency exchange rates could move in the Company's favor. The
value-at-risk model assumes that all movements in these rates will be
adverse. Actual experience has shown that gains and losses tend to offset
each other over time, and it is highly unlikely that the Company could
experience losses such as these over an extended period of time. These
amounts should not be considered projections of future losses, since actual
results may differ significantly depending upon activity in the global
financial markets.

YEAR 2000 COMPUTER COMPLIANCE

State of Readiness
------------------

Any computer equipment that uses two digits instead of four to specify
the year will be unable to interpret dates beyond the year 1999. This
"Year 2000" issue could result in system failures or miscalculations
causing disruptions of operations.

In order to address Year 2000 compliance issues, the Company has
initiated a comprehensive project designed to minimize or eliminate
these kinds of operational disruptions in its information technology
("IT") systems, as well as its non-IT systems (e.g., HVAC systems
and building security systems). The project consists of six phases:
company recognition, inventory of systems, impact analysis, planning,
fixing and testing.

The Company's project is approximately 60% complete with all phases for
its IT systems and 80% complete for its non-IT systems in the United
States and Canada. The Company anticipates that all phases will be
completed for all IT and non-IT systems in the United States and Canada
by November 30, 1999. With respect to International IT systems,
approximately 75% of the Company's business systems are currently
23


compliant and approximately 25% are in the process of being fixed and
tested. With respect to International non-IT systems, approximately 80%
of the Company's non-IT systems are currently complaint and 20% are in
the process of being fixed and tested. The Company anticipates that all
phases will be completed for all foreign IT and non-IT systems by
November 30, 1999.

As part of its Year 2000 project, the Company has initiated
communications with all of its key vendors and services suppliers
(including raw material and utility providers) to assess their state
of Year 2000 readiness. Most of its key vendors and service
suppliers have responded in writing to the Company's Year 2000
readiness inquiries and have said they will be Year 2000 compliant.
The Company plans to continue assessment of its third party business
partners, including face-to-face meetings with management and/or
onsite visits as deemed appropriate. The Company is prepared in cases
where its main vendor or service provider cannot continue with its
business due to Year 2000 problems to use alternate vendors as sources
for required materials. Despite the Company's efforts, there can be no
guarantee that the systems of other companies which the Company relies
upon to conduct its day-to-day business will be compliant.

Costs
-----

The Company estimates that it will incur total expenses of $14 million
to $16 million in conjunction with the Year 2000 compliance project
(including such expenses relating to the Rubbermaid operations). As of
March 31, 1999, the Company has spent $14 million in conjunction with
this project. The majority of these expenditures were capitalized
since they were associated with purchased software that would have
been replaced in the normal course of business.

Risks
-----

With respect to the risks associated with its IT and non-IT systems,
the Company believes that the most likely worst case scenario is that
the Company may experience minor system malfunctions and errors in the
early days and weeks of 2000 that were not detected during its fixing
and testing efforts. The Company also believes that these problems will
not have a material effect on the Company's financial condition or
results of operations.

With respect to the risks associated with third parties, the Company
believes that the most likely worst case scenario is that some of
the Company's vendors will not be compliant and will have difficulty
filling orders and delivering goods. Management also believes that
the number of such vendors will have been minimized by the Company's
program of identifying non-compliant vendors and replacing or jointly
developing alternative supply or delivery solutions prior to 2000.
Due to the diversity of its product lines, the Company does not have
material sensitivity to any one vendor or service supplier.
24


The Company has limited the scope of its risk assessment to those
factors upon which it can reasonably be expected to have an
influence. For example, the Company has made the assumption that
government agencies, utility companies and telecommunications
providers will continue to operate. Obviously, the lack of such
services could have a material effect on the Company's ability to
operate, but the Company has little if any ability to influence such
an outcome, or to reasonably make alternative arrangements in advance
for such services in the event they are unavailable. Newell
Rubbermaid products are not dependent on dates and therefore are not
affected by the transition to the Year 2000.

Contingency Plans
-----------------

In the United States, the Company has all of its major business
systems running on a centralized system for all of its operating
divisions. Although extensive testing has been completed for
these systems, the following contingency plan has been adopted for
Year 2000 issues that may occur on January 1, 2000 and thereafter:

- A triage team has been assembled which has the
authority and financial capabilities to rectify all
systems problems that may occur.

- The team consists of Corporate officers and managers
from every support function.

- The team has access to vendor support hotlines and
internal staffs.

- Once a problem has been identified and course of action
determined, staff will be assigned to provide
around-the-clock corrective actions until the problem
is resolved.

EURO CURRENCY CONVERSION

On January 1, 1999, the "Euro" became the common legal currency for 11
of the 15 member countries of the European Union. On that date, the
participating countries fixed conversion rates between their existing
sovereign currencies ("legacy currencies") and the Euro. On January 4,
1999, the Euro began trading on currency exchanges and became available
for non-cash transactions, if the parties elect to use it. The legacy
currencies will remain legal tender through December 31, 2001. Begin-
ning January 1, 2002, participating countries will introduce Euro-
denominated bills and coins, and effective July 1, 2002, legacy curren-
cies will no longer be legal tender.

After the dual currency phase, all businesses in participating countries
must conduct all transactions in the Euro and must convert their finan-
cial records and reports to be Euro-based. The Company has commenced
an internal analysis of the Euro conversion process to prepare its
information technology systems for the conversion and analyze related
risks and issues, such as the benefit of the decreased exchange rate
25


risk in cross-border transactions involving participating countries
and the impact of increased price transparency on cross-border compe-
tition in these countries.

The Company believes that the Euro conversion process will not have a
material impact on the Company's businesses or financial condition on
a consolidated basis.

FORWARD LOOKING STATEMENTS

Forward-looking statements in this Report are made in reliance upon
the safe harbor provisions of the Private Securities Litigation Reform
Act of 1995. Such forward-looking statements may relate to, but are not
limited to, such matters as sales, income, earnings per share, return on
equity, capital expenditures, dividends, capital structure, free cash flow,
debt to capitalization ratios, interest rates, internal growth rates, the
Euro conversion plan and related risks, the Year 2000 plan and related
risks, pending legal proceeding and claims (including environmental
matters), future economic performance, management's plans, goals and
objectives for future operations and growth or the assumptions relating
to any of the forward-looking information. The Company cautions that
forward-looking statements are not guarantees since there are inherent
difficulties in predicting future results, and that actual results could
differ materially from those expressed or implied in the forward-looking
statements. Factors that could cause actual results to differ include,
but are not limited to, those matters set forth in the Company's Annual
Report on Form 10-K, the documents incorporated by reference therein and
in Exhibit 99 thereto.

PART I.

Item 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

The information required by this item is incorporated herein by reference
to the section entitled "Market Risk" in the Company's Management's
Discussion and Analysis of Results of Operations and Financial Condi-
tion (Part I, Item 2).

PART II. OTHER INFORMATION

Item 1. LEGAL PROCEEDINGS

The Company is subject to certain legal proceedings and claims,
including the environmental matters described below, that have arisen
in the ordinary conduct of its business.

As of March 31, 1999, the Company was involved in various matters
concerning federal and state environmental laws and regulations, including
matters in which the Company has been identified by the U.S. Environmental
Protection Agency and certain state environmental agencies as a potentially
responsible party ("PRPs") at contaminated sites under the Federal
Comprehensive Environmental Response, Compensation and Liability Act
("CERCLA") and equivalent state laws.
26


In assessing its environmental response costs, the Company has
considered several factors, including: the extent of the Company's
volumetric contribution at each site relative to that of other PRPs;
the kind of waste; the terms of existing cost sharing and other
applicable agreements; the financial ability of other PRPs to share in
the payment of requisite costs; the Company's prior experience with
similar sites; environmental studies and cost estimates available to
the Company; the effects of inflation on cost estimates; and the
extent to which the Company's and other parties' status as PRPs is
disputed.

Based on information available to it, the Company's estimate of
environmental response costs associated with these matters as of
March 31, 1999 ranged between $17.0 million and $22.0 million. As
of March 31, 1999, the Company had a reserve equal to $20.3 million
for such environmental response costs in the aggregate. No insurance
recovery was taken into account in determining the Company's cost
estimates or reserve, nor do the Company's cost estimates or reserve
reflect any discounting for present value purposes.

Because of the uncertainties associated with environmental
investigations and response activities, the possibility that the
Company could be identified as a PRP at sites identified in the future
that require the incurrence of environmental response costs and the
possibility of additional sites as a result of businesses acquired,
actual costs to be incurred by the Company may vary from the Company's
estimates.

Subject to difficulties in estimating future environmental
response costs, the Company does not expect that any amount it may
have to pay in connection with environmental matters in excess of
amounts reserved will have a material adverse effect on its
consolidated financial statements.

Reference is made to the disclosure of several legal proceedings
relating to the importation and distribution of vinyl mini-blinds made
with plastic containing lead stabilizers in Note 14 to the consolidated
financial statements of the Company's Annual Report on Form 10-K for
the year ended December 31, 1998. All such litigation is pending.
Although management of the Company cannot predict the ultimate outcome
of these matters with certainty, it believes that their ultimate
resolution will not have a material effect on the Company's consolidated
financial statements.

Item 6. Exhibits and Reports on Form 8-K

(a) Exhibits:

10.18 Rubbermaid Incorporated Amended and Restated 1989 Stock
Incentive and Option Plan, effective April 22, 1997 (incorporated by
reference to Exhibit 4.1 to Post-Effective Amendment No. 1 on Form S-3
to the Company's Registration Statement on Form S-4, Reg. No. 333-71747,
filed March 23, 1999).
27


10.19 Rubbermaid Incorporated Supplemental Executive Retirement
Plan, as amended through October 1, 1998.

10.20 Rubbermaid Incorporated Supplemental Retirement Plan, as
amended through December 23, 1997.

10.21 Rubbermaid Incorporated 1993 Deferred Compensation Plan,
effective April 27, 1993.

11. Computation of Earnings per Share of Common Stock

12. Statement of Computation of Ratio of Earnings to Fixed
Charges

21. Significant Subsidiaries

27. Financial Data Schedule

(b) Reports on Form 8-K:

Registrant filed a Report on Form 8-K dated March 11, 1999,
reporting the approval, at a special meeting of the Registrant's
stockholders, of two proposals relating to the acquisition of Rubbermaid
Incorporated. The stockholders approved the issuance of 0.7883 shares of
Registrant for each share of Rubbermaid stock. The stockholders also
approved an amendment to the Registrant's Restated Certificate of
Incorporation, changing the Registrant's name at the time of the merger
to Newell Rubbermaid Inc.

Registrant filed a Report on Form 8-K dated March 24, 1999,
reporting the acquisition by Registrant of Rubbermaid Incorporated.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf
by the undersigned thereunto duly authorized.

NEWELL RUBBERMAID INC.
Registrant


Date: May 13, 1999 /s/ William T. Alldredge
--------------------------------
William T. Alldredge
Vice President - Finance


Date: May 13, 1999 /s/ Brett E. Gries
--------------------------------
Brett E. Gries
Vice President - Accounting & Audit