Procter & Gamble
PG
#31
Rank
$371.72 B
Marketcap
$159.08
Share price
1.11%
Change (1 day)
-3.80%
Change (1 year)

The Procter & Gamble Company is an American consumer goods group with headquarters in Cincinnati, Ohio, which is represented in 70 countries.

Procter & Gamble - 10-Q quarterly report FY


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UNITED STATES 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 September 30, 1998 Commission file number 1-434


THE PROCTER & GAMBLE COMPANY
(Exact name of registrant as specified in its charter)


Ohio 31-0411980
(State of incorporation) (I.R.S. Employer Identification No.)


One Procter & Gamble Plaza, Cincinnati, Ohio 45202
(Address of principal executive offices) (Zip Code)


Registrant's telephone number, including area code (513) 983-1100


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 (or for such shorter period that the
registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days.


Yes X No .


There were 1,326,834,609 shares of Common Stock outstanding as of October 23,
1998.



PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

The Consolidated Statements of Earnings of The Procter & Gamble Company and
subsidiaries for the three months ended September 30, 1998 and 1997, the
Consolidated Balance Sheets as of September 30, 1998 and June 30, 1998, and the
Consolidated Statements of Cash Flows for the three months ended September 30,
1998 and 1997 follow. In the opinion of management, these unaudited consolidated
financial statements contain all adjustments necessary to present fairly the
financial position, results of operations, and cash flows for the interim
periods reported. However, such financial statements may not be necessarily
indicative of annual results. Certain reclassifications of prior year's amounts
have been made to conform with the current year's presentation.


THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF EARNINGS

<TABLE>
<CAPTION>
Amounts in Millions Except Per Share Amounts

Three Months Ended
September 30
1998 1997
------- --------
<S> <C> <C>
NET SALES $ 9,510 $ 9,355
Cost of Products sold 5,182 5,208
Marketing, research, and administrative expenses 2,454 2,408
------- -------
OPERATING INCOME 1,874 1,739
Interest Expense 157 121
Other Income, net 50 51
------- -------
EARNINGS BEFORE INCOME TAXES 1,767 1,669
Income Taxes 600 582
------- -------
NET EARNINGS $ 1,167 $ 1,087
======= =======
PER COMMON SHARE:
Basic net earnings $ 0.86 $ 0.79
Diluted net earnings $ 0.80 $ 0.73
Dividends $ 0.285 $ 0.253

AVERAGE COMMON SHARES OUTSTANDING 1,332.4 1,348.3
</TABLE>


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THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
CONDENSED
CONSOLIDATED BALANCE SHEETS
<TABLE>
<CAPTION>
Amounts in Millions

September 30 June 30
1998 1998
------------ ----------
<S> <C> <C>
ASSETS
CURRENT ASSETS
Cash and cash equivalents $ 2,540 $ 1,549
Investment securities 778 857
Accounts receivable 2,950 2,781
Inventories
Materials and supplies 1,210 1,225
Work in process 373 343
Finished products 1,934 1,716
Deferred income taxes 733 595
Prepaid expenses and other current assets 1,798 1,511
------------ ----------

TOTAL CURRENT ASSETS 12,316 10,577

PROPERTY, PLANT AND EQUIPMENT 20,661 20,152
LESS ACCUMULATED DEPRECIATION 8,317 7,972
------------ ----------

TOTAL PROPERTY, PLANT AND EQUIPMENT 12,344 12,180

GOODWILL AND OTHER INTANGIBLE ASSETS 7,038 7,011
OTHER NON-CURRENT ASSETS 1,171 1,198
------------ ----------

TOTAL ASSETS $ 32,869 $ 30,966
============ ==========
<CAPTION>
LIABILITIES AND SHAREHOLDERS' EQUITY
<S> <C> <C>
CURRENT LIABILITIES
Accounts payable and accrued liabilities $ 7,194 $ 6,969
Debt due within one year 3,277 2,281
------------ ----------

TOTAL CURRENT LIABILITIES 10,471 9,250

LONG-TERM DEBT 6,354 5,765

DEFERRED INCOME TAXES 655 428

OTHER NON-CURRENT LIABILITIES 3,315 3,287
------------ ----------

TOTAL LIABILITIES 20,795 18,730

SHAREHOLDERS' EQUITY
Preferred stock 1,810 1,821
Common stock-shares outstanding - Sep 30 1,325.9 1,326
June 30 1,337.4 1,337
Additional paid-in capital 980 907
Reserve for ESOP debt retirement (1,611) (1,616)
Accumulated Comprehensive Income (1,270) (1,357)
Retained earnings 10,839 11,144
------------ ----------

TOTAL SHAREHOLDERS' EQUITY 12,074 12,236
------------ ----------

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 32,869 $ 30,966
============ ==========
</TABLE>


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THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS

<TABLE>
<CAPTION>
Millions of Dollars Three Months Ended
September 30
1998 1997
------- -------
<S> <C> <C>
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR $ 1,549 $ 2,350

OPERATING ACTIVITIES
Net earnings 1,167 1,087
Depreciation and amortization 399 388
Deferred income taxes 81 (1)
Change in:
Accounts receivable (140) (98)
Inventories (189) (246)
Accounts Payables and Accruals 138 179
Other Operating Assets & Liabilities (270) (140)
Other 5 3
------- -------

TOTAL OPERATING ACTIVITIES 1,191 1,172
------- -------

INVESTING ACTIVITIES
Capital expenditures (440) (543)
Proceeds from asset sales and retirements 137 128
Acquisitions 0 (1,956)
Change in investment securities 70 163
------- -------

TOTAL INVESTING ACTIVITIES (233) (2,208)
------- -------

FINANCING ACTIVITIES
Dividends to shareholders (406) (367)
Change in short-term debt 841 1,731
Additions to long-term debt 765 2
Reduction of long-term debt (105) (52)
Proceeds from stock options 28 21
Purchase of treasury shares (1,078) (557)
------- -------

TOTAL FINANCING ACTIVITIES 45 778
------- -------

EFFECT OF EXCHANGE RATE CHANGES ON CASH
AND CASH EQUIVALENTS (12) (33)
------- -------

CHANGE IN CASH AND CASH EQUIVALENTS 991 (291)
------- -------

CASH AND CASH EQUIVALENTS, END OF PERIOD $ 2,540 $ 2,059
======= =======
</TABLE>


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THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Amounts in Millions

1. Summary of Significant Accounting Policies - Accounting Changes - During
the quarter ended September 30, 1998, the Company adopted SOP 98-1,
"Accounting for the Costs of Computer Software Developed or Obtained for
Internal Use". This statement revises the accounting for softwre
development costs and requires the capitalization of certain costs which
the Company has historically expensed. The adoption of this statement did
not have a material impact on the Company's financial position, results of
operations or cash flows.

2. Comprehensive Income - Total comprehensive income is comprised primarily of
net earnings, net currency translation gains and losses, and net unrealized
gains and losses on securities. Total comprehensive income for the three
months ended September 30, 1998 and 1997 was $1,254 and $915, respectively.

3. Segment Information
<TABLE>
<CAPTION>

For the three Europe,
months ended North Middle East Latin
September 30 America and Africa Asia America Corporate Total
------- ----------- ---- ------- --------- -----
<S> <C> <C> <C> <C> <C> <C>
Net Sales
1998 4,752 3,121 810 674 153 9,510
1997 4,682 2,998 876 596 203 9,355

Earnings Before Income Taxes
1998 1,181 527 140 95 (176) 1,767
1997 1,058 477 127 80 (73) 1,669

Net Earnings
1998 747 347 95 74 (96) 1,167
1997 671 320 86 61 (51) 1,087
</TABLE>


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Item 2. Management Discussion and Analysis

RESULTS OF OPERATIONS
- ---------------------

Basic net earnings for the July-September quarter of fiscal year 1999 were $ .86
per share, a nine percent increase over the same quarter of the prior year.
Worldwide net earnings for the quarter were $1.17 billion, a seven percent
increase. The difference between the earnings per share and the net earnings
increases was primarily due to the Company's share repurchase program.

Worldwide net sales for the quarter were $9.5 billion, a two percent increase
over the same quarter of the prior year. Weaker currencies, primarily in Asia
and Latin America, reduced sales by three percent. Unit volume was flat, with
the difference in sales and volume growth caused primarily by price increases
and favorable product mix.

Gross margin was 45.5 percent for the current quarter compared to 44.3 percent
in the same quarter of the prior year and 43.3 percent for the full fiscal year
ended June 30, 1998. Gross margin was positively impacted this quarter by
improved pricing, product mix, and lower manufacturing expenses.

Operating margin was 19.7 percent for the quarter compared to 18.6 percent in
the same quarter a year ago and 16.3 percent for the prior fiscal year, largely
reflecting the improvement in gross margin.


NORTH AMERICA
- -------------

Net sales in North America were up one percent versus the same quarter in the
prior year on a one percent unit volume decline. Sales growth was driven by
improved pricing in laundry and cleaning and paper products. The region achieved
an 11 percent net earnings increase due primarily to improved pricing in
laundry and paper products.

The decline in volume was due to the prior year divestiture of Duncan Hines and
increased competition in the hair care and oral care markets. Importantly, the
laundry & cleaning business benefited from strength in fabric care behind the
launch of Febreze, and the paper business achieved gains behind growth in
diapers. In addition, excluding the impact of the divestiture of Duncan Hines,
food & beverage unit volume grew behind a broad recovery in coffee driven by
lower commodity costs.


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EUROPE, MIDDLE EAST, AND AFRICA
- -------------------------------

Net sales for Europe, Middle East, and Africa increased four percent on a two
percent decline in unit volume. Sales outpaced volume behind increased pricing,
primarily in laundry and paper products. The region's net earnings grew eight
percent, primarily behind pricing-driven improvements in gross margins and cost
reduction efforts.

The region's unit volume was negatively impacted by Central and Eastern Europe,
as a result of the economic crisis in Russia. Volumes were also soft in laundry
& cleaning, due to increased competitive initiatives. Food & beverage achieved
strong volume gains behind the strength of Pringles in Western Europe and the
launch of Sunny Delight in the United Kingdom. The paper products business was
up slightly behind continued growth in Bounty and Baby Wipes.


ASIA
- ----

Net sales in Asia fell seven percent versus the same quarter of the prior year,
on two percent unit volume growth, due to the effects of unfavorable exchange
rates. Net earnings increased 11 percent versus the same quarter last year, as
improved pricing, cost reduction and the favorable settlement of a patent
litigation dispute offset the continuing impact of economic difficulties in the
region.

The region grew volume behind the prior year acquisition of the Ssangyong Paper
Company in Korea and improvement in the base business in Japan, which advanced
despite the country's economic difficulties, and increased market share behind
product initiatives, primarily in beauty care and laundry and cleaning. Volume
continues to be ngatively impacted by the recession and lower consumption in
much of the region.

LATIN AMERICA
- -------------

Latin America net sales were up 13 percent, on 15 percent unit volume growth, as
increased pricing largely offset the effects of unfavorable exchange rates.
Earnings for the region were up 21 percent, reflecting effective balance sheet
management in the face of the peso devaluation in Mexico

Unit volume growth for the quarter was led by Mexico, which benefited from the
prior year acquisition of the Loreto y Pena paper business and growth in its
base business. Importantly, the region's laundry and cleaning business
strengthened behind accelerated product innovation.


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FINANCIAL CONDITION
- -------------------

Total debt increased $1.6 billion since June 30, 1998. The incremental debt was
used to finance working capital, ongoing operations and the previously announced
accelerated share repurchase program.

In September, 1998, the Company announced plans for Organization 2005, a
realignment of the organizational structure, work processes, and culture to
accelerate growth and innovation. Details regarding the nature, timing, and
implications related to the design change are currently being determined.
Financial impacts are not yet known.


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PART II. OTHER INFORMATION

Item 4. Submission of Matters to a Vote of Security Holders:

At the Company's Special Meeting of Shareholders held on October 13, 1998, the
following action was taken:

A proposal by the Board of Directors to amend the Company's Regulations to allow
the location of the Annual Meeting of Shareholders to be held at a location
other than the principal office of the Company. The shareholders cast
1,100,073,509 votes in favor of this proposal and 65,335,705 votes against.
There were 9,757,738 abstentions.

At the Company's 1998 Annual Meeting of Shareholders held on October 13, 1998,
the following actions were taken:

The following Directors were elected for terms of office expiring in 2001:

VOTES FOR VOTES WITHHELD ABSTENTIONS* BROKER
NON-VOTES*
------------- -------------- ----------- ---------
Joseph T. Gorman 1,156,054,167 13,521,723 N/A N/A
Lynn M. Martin 1,154,893,570 14,682,320 N/A N/A
John E. Pepper 1,155,631,102 13,944,788 N/A N/A
Ralph Snyderman 1,156,286,884 13,289,006 N/A N/A
Robert D. Storey 1,152,276,365 17,299,525 N/A N/A

* Pursuant to the terms of the Notice of Annual Meeting and Proxy Statements,
proxies received were voted, unless authority was withheld, in favor of the
election of the five nominees named.

A proposal by the Board of Directors to ratify the appointment of Deloitte &
Touche LLP as the Company's independent auditors to conduct the annual audit of
the financial statements of the Company and its subsidiaries for the fiscal year
ending June 30, 1999, was approved by the shareholders. The shareholders cast
1,159,979,878 votes in favor of this proposal and 6,045,514 votes against. There
were 3,550,498 abstentions.

A shareholder resolution proposed by Evelyn Y. Davis was defeated by the
shareholders. The proposal sought to reinstate the system of electing all
Directors annually, in place of the system of classifying Directors into three
classes with overlapping three-year terms which was approved by the shareholders
in 1985. The Board opposed the resolution. The shareholders cast 364,480,347
votes in favor of the resolution and 636,041,628 against. There were 11,654,229
abstentions and 157,399,686 broker non-votes.

A shareholder resolution proposed by the Sisters of the Holy Names of
Washington, in conjunction with ten co-sponsoring organizations, was defeated by
the shareholders. The proposal requested the Company to report on the steps it
would take to eliminate the use of chlorine in paper and pulp products. The
Board opposed the resolution. The shareholders cast 85,092,309 votes in favor of
the resolution and 904,058,153 against. There were 23,025,342 absentions and
157,400,086 broker non-votes.


-9-


A shareholder resolution proposed by In Defense of Animals was defeated by the
shareholders. The proposal requested the Company stop immediately all animal
tests not explicitly required by law for over-the-counter cosmetics and
non-medical household products. The Board opposed the resolution. The
shareholders cast 38,817,612 votes in favor of the resolution and 927,020,632
against. There were 46,337,959 absentions and 157,399,686 broker non-votes.


Item 6. Exhibits and Reports on Form 8-K

(a) Exhibits
(3-1) Amended Articles of Incorporation (Incorporated by reference to the
Company's 8-K filed on October 15, 1997).

(3-2) Regulations

(11) Computation of Earnings per Share

(12) Computation of Ratio of Earnings to Fixed Charges

(27) Financial Data Schedule


(b) Reports on Form 8-K

The Company filed no Current Reports on Form 8-K during the quarter ended
September 30, 1998 and through the date of this report.


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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.



THE PROCTER & GAMBLE COMPANY


D. R. WALKER
- --------------------------------------
D. R. Walker
Vice President and Comptroller
(Principal Accounting Officer)

Date: November 5, 1998


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EXHIBIT INDEX

Exhibit No. Page No.


(3-1) Amended Articles of Incorporation (Incorporated by reference to
the Company's 8-K filed on October 15, 1997).

(3-2) Regulations 13

(11) Computation of Earnings per Share 20

(12) Computation of Ratio of Earnings to Fixed Charges 21

(27) Financial Data Schedule 22


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