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M Reports Second-Quarter 2021 Results Second-Quarter Highlights: - Sales of $8.9 billion, up 24.7 percent year-on-year - Organic local-currency sales increased 21.4 percent year-on-year - Both GAAP and adjusted earnings

Key Takeaway: 3M Reports Second-Quarter 2021 Results Second-Quarter Highlights: ST. PAUL, Minn. - July 27, 2021 3M (NYSE: MMM) today reported second-quarter 2021 results and updated its 2021 full-year outlook. "3M delivered strong performance in the second quarter, once again posting organi

Full Press Release Details

3M Reports Second-Quarter 2021 Results
Second-Quarter Highlights:
ST. PAUL, Minn. - July 27, 2021 3M (NYSE: MMM) today reported second-quarter 2021 results and updated its 2021 full-year outlook.
"3M delivered strong performance in the second quarter, once again posting organic growth across all business groups and geographic areas, along with increased earnings and robust cash flow," said Mike Roman, 3M chairman and chief executive officer. "In an uncertain economic environment, our team executed well and drove innovation across our businesses, while continuing to build for the future. Looking forward, we remain focused on investing in growth opportunities coming out of the pandemic, improving productivity, advancing sustainability and delivering differentiated value for our customers and shareholders."
Second-Quarter Results
Sales grew 24.7 percent year-on-year to $8.9 billion. Organic local-currency sales increased 21.4 percent while divestitures decreased sales by 0.7 percent. Foreign currency translation increased sales by 4.0 percent year-on-year.
Total sales grew 28.1 percent in Transportation and Electronics, 24.9 percent in Health Care, 22.4 percent in Safety and Industrial, and 20.4 percent in Consumer. Organic local-currency sales increased 24.2 percent in Transportation and Electronics, 23.2 percent in Health Care, 17.8 percent in Consumer, and 17.6 percent in Safety and Industrial.
On a geographic basis, total sales grew 28.7 percent in EMEA (Europe, Middle East and Africa), 26.1 percent in the Americas, and 20.2 percent in Asia Pacific. Organic local-currency sales grew 25.6 percent in the Americas, 20.1 percent in EMEA, and 15.4 percent in Asia Pacific.
Both second-quarter GAAP and adjusted earnings were $2.59 per share, resulting in year-on-year increases of 15 percent and 44 percent on a GAAP and adjusted-basis, respectively. Second quarter operating income was $2.0 billion with operating margins of 22.0 percent, as referenced in the "Supplemental Financial Information Non-GAAP Measures" section.
The company's operating cash flow was $1.9 billion with adjusted free cash flow of $1.6 billion contributing to adjusted free cash flow conversion of 103 percent. 3M returned $1.4 billion to shareholders in the second quarter of 2021, including $858 million in cash dividends and $503 million of gross share repurchases. See the "Supplemental Financial Information Non-GAAP Measures" section for applicable information.
Full-Year 2021 Outlook
Based on a strong first half of the year, 3M updated its guidance for full-year 2021. The company expects reported total sales growth of 7 to 10 percent with organic local-currency sales growth in the range of 6 to 9 percent. This compares to the company's prior expectations for total sales growth of 5 to 8 percent with organic local-currency growth of 3 to 6 percent. 3M now forecasts earnings in the range of $9.70 to $10.10 per share versus a prior expectation of $9.20 to $9.70. The company expects full-year free cash flow conversion to be in the range of 90 to 100 percent versus a previous range of 95 to 105 percent, as referenced in the "Supplemental Financial Information Non-GAAP Measures" section.
Second-Quarter Business Group Discussion
Safety and Industrial
Transportation and Electronics
3M will conduct an investor teleconference at 9:00 a.m. EDT (8:00 a.m. CDT) today. Investors can access this conference via the following:
Call 800-762-2596 within the U.S. or +1 212-231-2916 outside the U.S. Please join the call at least 10 minutes before the start time.
Go to 3M's Investor Relations website at http://investors.3M.com and click on "Quarterly Earnings."
Call 800-633-8284 within the U.S. or +1 402-977-9140 outside the U.S. (for both U.S. and outside the U.S., the access code is 21972036). The telephone replay will be available until 11:30 a.m. EDT (10:30 a.m. CDT) on August 3, 2021.
Forward-Looking Statements
This news release contains forward-looking information about 3M's financial results and estimates and business prospects that involve substantial risks and uncertainties. You can identify these statements by the use of words such as "anticipate," "estimate," "expect," "aim," "project," "intend," "plan," "believe," "will," "should," "could," "target," "forecast" and other words and terms of similar meaning in connection with any discussion of future operating or financial performance or business plans or prospects. Among the factors that could cause actual results to differ materially are the following: (1) worldwide economic, political, regulatory, capital markets and other external conditions and other factors beyond the Company's control, including natural and other disasters or climate change affecting the operations of the Company or its customers and suppliers; (2) risks related to public health crises such as the global pandemic associated with the coronavirus (COVID-19); (3) foreign currency exchange rates and fluctuations in those rates; (4) liabilities related to certain fluorochemicals, including lawsuits concerning various PFAS-related products and chemistries, and claims and governmental regulatory proceedings and inquiries related to PFAS in a variety of jurisdictions; (5) legal proceedings, including significant developments that could occur in the legal and regulatory proceedings described in the Company's Annual Report on Form 10-K for the year ended Dec. 31, 2020, and any subsequent quarterly reports on Form 10-Q (the "Reports"); (6) competitive conditions and customer preferences; (7) the timing and market acceptance of new product offerings; (8) the availability and cost of purchased components, compounds, raw materials and energy (including oil and natural gas and their derivatives) due to shortages, increased demand or supply interruptions (including those caused by natural and other disasters and other events); (9) unanticipated problems or delays with the phased implementation of a global enterprise resource planning (ERP) system, or security breaches and other disruptions to the Company's information technology infrastructure; (10) the impact of acquisitions, strategic alliances, divestitures and other unusual events resulting from portfolio management actions and other evolving business strategies, and possible organizational restructuring; (11) operational execution, including scenarios where the Company generates fewer productivity improvements than estimated; (12) financial market risks that may affect the Company's funding obligations under defined benefit pension and postretirement plans; (13) the Company's credit ratings and its cost of capital; and (14) tax-related external conditions, including changes in tax rates, laws or regulations. Changes in such assumptions or factors could produce significantly different results. A further description of these factors is located in the Reports under "Cautionary Note Concerning Factors That May Affect Future Results" and "Risk Factors" in Part I, Items 1 and 1A (Annual Report) and in Part I, Item 2 and Part II, Item 1A (Quarterly Reports), as updated by applicable Current Reports on Form 8-K. The information contained in this news release is as of the date indicated. The Company assumes no obligation to update any forward-looking statements contained in this news release as a result of new information or future events or developments.
3M Company and Subsidiaries
CONSOLIDATED STATEMENT OF INCOME
(Millions, except per-share amounts)
Three months ended Six months ended
June 30, June 30,
2021 2020 2021 2020
Net sales $ 8,950 $ 7,176 $ 17,801 $ 15,251
Operating expenses
Cost of sales 4,719 3,805 9,244 7,914
Selling, general and administrative expenses 1,746 1,594 3,554 3,362
Research, development and related expenses 514 424 1,038 961
Gain on sale of businesses - (387 ) - (389 )
Total operating expenses 6,979 5,436 13,836 11,848
Operating income 1,971 1,740 3,965 3,403
Other expense (income), net 33 90 82 165
Income before income taxes 1,938 1,650 3,883 3,238
Provision for income taxes 415 347 734 625
Income of consolidated group 1,523 1,303 3,149 2,613
Income (loss) from unconsolidated subsidiaries, net of taxes 2 - 3 -
Net income including noncontrolling interest 1,525 1,303 3,152 2,613
Less: Net income (loss) attributable to noncontrolling interest 1 (3 ) 4 (1 )
Net income attributable to 3M $ 1,524 $ 1,306 $ 3,148 $ 2,614
Weighted average 3M common shares outstanding - basic 581.0 577.0 580.7 576.9
Earnings per share attributable to 3M common shareholders - basic $ 2.62 $ 2.26 $ 5.42 $ 4.53
Weighted average 3M common shares outstanding - diluted 588.6 580.8 587.4 581.2
Earnings per share attributable to 3M common shareholders - diluted $ 2.59 $ 2.25 $ 5.36 $ 4.50
3M Company and Subsidiaries
CONDENSED CONSOLIDATED BALANCE SHEET
(Dollars in millions)
June 30, December 31,
2021 2020
ASSETS
Current assets
Cash and cash equivalents $ 4,695 $ 4,634
Marketable securities - current 805 404
Accounts receivable - net 4,991 4,705
Inventories 4,842 4,239
Prepaids 633 675
Other current assets 377 325
Total current assets 16,343 14,982
Property, plant and equipment - net 9,358 9,421
Operating lease right of use assets 872 864
Goodwill and intangible assets - net 19,294 19,637
Other assets 2,440 2,440
Total assets $ 48,307 $ 47,344
LIABILITIES AND EQUITY
Current liabilities
Short-term borrowings and current portion of long-term debt $ 1,981 $ 806
Accounts payable 2,931 2,561
Accrued payroll 832 747
Accrued income taxes 247 300
Operating lease liabilities - current 268 256
Other current liabilities 3,181 3,278
Total current liabilities 9,440 7,948
Long-term debt 16,267 17,989
Other liabilities 8,084 8,476
Total liabilities $ 33,791 $ 34,413
Total equity $ 14,516 $ 12,931
Shares outstanding
June 30, 2021: 578,638,253
December 31, 2020: 577,749,638
Total liabilities and equity $ 48,307 $ 47,344
3M Company and Subsidiaries
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
(Dollars in millions)
Six months ended
June 30,
2021 2020
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES $ 3,575 $ 3,118
Cash flows from investing activities:
Purchases of property, plant and equipment (704 ) (711 )
Acquisitions, net of cash acquired - (25 )
Purchases and proceeds from sale or maturities of marketable securities and investments - net (402 ) 342
Proceeds from sale of businesses, net of cash sold - 573
Other investing activities 63 23
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES (1,043 ) 202
Cash flows from financing activities:
Change in debt (445 ) 467
Purchases of treasury stock (734 ) (366 )
Proceeds from issuances of treasury stock pursuant to stock option and benefit plans 480 236
Dividends paid to shareholders (1,716 ) (1,693 )
Other financing activities (19 ) (45 )
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES (2,434 ) (1,401 )
Effect of exchange rate changes on cash and cash equivalents (37 ) (53 )
Net increase (decrease) in cash and cash equivalents 61 1,866
Cash and cash equivalents at beginning of year 4,634 2,353
Cash and cash equivalents at end of period $ 4,695 $ 4,219
3M Company and Subsidiaries
SUPPLEMENTAL FINANCIAL INFORMATION
NON-GAAP MEASURES
(Dollars in millions, except per share amounts) Operating Income Operating Income Margin Income Before Taxes Provision for Income Taxes Effective Tax Rate Net Income Attributable to 3M Earnings Per Diluted Share Earnings per diluted share percent change
Q2 2020 GAAP $ 1,740 24.3 % $ 1,650 $ 347 21.0 % $ 1,306 $ 2.25
Adjustments for special items:
Gain/loss on sale of businesses (387 ) (387 ) (83 ) (304 ) (0.52 )
Divestiture-related restructuring actions 55 55 9 46 0.08
Q2 2020 adjusted amounts (non-GAAP measures) (a) $ 1,408 19.6 % $ 1,318 $ 273 20.7 % $ 1,048 $ 1.81
Q2 2021 GAAP $ 1,971 22.0 % $ 1,938 $ 415 21.5 % $ 1,524 $ 2.59 15.1 %
Adjustments for special items:
None - - - - -
Q2 2021 adjusted amounts (non-GAAP measures) (a) $ 1,971 22.0 % $ 1,938 $ 415 21.5 % $ 1,524 $ 2.59 43.5 %
(Dollars in millions, except per share amounts) Operating Income Operating Income Margin Income Before Taxes Provision for Income Taxes Effective Tax Rate Net Income Attributable to 3M Earnings Per Diluted Share Earnings per diluted share percent change
Six months ended June 30, 2020 GAAP $ 3,403 22.3 % $ 3,238 $ 625 19.3 % $ 2,614 $ 4.50
Adjustments for special items:
Significant litigation-related charges/benefits 17 17 56 (39 ) (0.07 )
Gain/loss on sale of businesses (389 ) (389 ) (86 ) (303 ) (0.52 )
Divestiture-related restructuring actions 55 55 9 46 0.08
Six months ended June 30, 2020 adjusted amounts (non-GAAP measures) (a) $ 3,086 20.2 % $ 2,921 $ 604 20.7 % $ 2,318 $ 3.99
Six months ended June 30, 2021 GAAP $ 3,965 22.3 % $ 3,883 $ 734 18.9 % $ 3,148 $ 5.36 19.1 %
Adjustments for special items:
None - - - - -
Six months ended June 30, 2021 adjusted amounts (non-GAAP measures) (a) $ 3,965 22.3 % $ 3,883 $ 734 18.9 % $ 3,148 $ 5.36 34.4 %
3M Company and Subsidiaries
SUPPLEMENTAL FINANCIAL INFORMATION
NON-GAAP MEASURES - (CONTINUED)
Three months ended Six months ended
June 30, June 30,
Major GAAP Cash Flow Categories (dollars in millions) 2021 2020 2021 2020
Net cash provided by (used in) operating activities $ 1,887 $ 1,905 $ 3,575 $ 3,118
Net cash provided by (used in) investing activities (674 ) 577 (1,043 ) 202
Net cash provided by (used in) financing activities (1,183 ) (2,509 ) (2,434 ) (1,401 )
Full-Year 2021
Free cash flow (non-GAAP measure) (dollars in billions) Forecast
Net cash provided by (used in) operating activities $7.1 to $7.7
Purchases of property, plant and equipment ($1.8 to $2.0)
Free cash flow (b) $5.1 to $5.9
Net income attributable to 3M $5.7 to $5.9
Free cash flow conversion (b) 90% to 100%
Three months ended Six months ended
June 30, June 30,
Adjusted Free Cash Flow (non-GAAP measure) (dollars in millions) 2021 2020 2021 2020
Net cash provided by (used in) operating activities $ 1,887 $ 1,905 $ 3,575 $ 3,118
Purchases of property, plant and equipment (394 ) (379 ) (704 ) (711 )
Free cash flow $ 1,493 $ 1,526 $ 2,871 $ 2,407
Adjustments for special items:
Significant litigation-related after-tax payment impacts $ 2 $ 14 $ 5 64
TCJA transition tax payment 68 - 77 -
Divestiture-related restructuring after-tax payment impacts 3 - 4 -
Adjusted free cash flow (c) $ 1,566 $ 1,540 $ 2,957 $ 2,471
Net income attributable to 3M $ 1,524 $ 1,306 $ 3,148 $ 2,614
Adjustments for special items:
Significant litigation-related charges/benefits - - - (39 )
(Gain)/loss on sale of businesses - (304 ) - (303 )
Divestiture-related restructuring actions - 46 - 46
Adjusted net income attributable to 3M (a) $ 1,524 $ 1,048 $ 3,148 $ 2,318
Adjusted free cash flow conversion (c) 103 % 147 % 94 % 107 %
3M Company and Subsidiaries
SUPPLEMENTAL FINANCIAL INFORMATION
NON-GAAP MEASURES - (CONTINUED)
Adjusted EBITDA (non-GAAP measure) (d) Adjusted EBITDA Margin (non-GAAP measure) (d)
Three months ended June 30, Three months ended June 30,
(Dollars in millions) 2021 2020 2021 2020
Safety and Industrial $ 868 $ 767 26.7 % 28.9 %
Transportation and Electronics 649 477 26.1 24.6
Health Care 737 457 32.4 25.1
Consumer 348 313 23.5 25.4
Corporate and Unallocated (21 ) 5
Elimination of Dual Credit (138 ) (119 )
Total Company $ 2,443 $ 1,900 27.3 % 26.5 %
Adjusted EBITDA (non-GAAP measure) (d) Adjusted EBITDA Margin (non-GAAP measure) (d)
Six months ended June 30, Six months ended June 30,
(Dollars in millions) 2021 2020 2021 2020
Safety and Industrial $ 1,820 $ 1,585 27.7 % 28.4 %
Transportation and Electronics 1,339 1,041 26.7 24.9
Health Care 1,404 1,061 31.0 27.0
Consumer 671 612 23.5 24.7
Corporate and Unallocated (40 ) (49 )
Elimination of Dual Credit (297 ) (232 )
Total Company $ 4,897 $ 4,018 27.5 % 26.3 %
Three months ended Six months ended
Adjusted EBITDA (non-GAAP measure) (dollars in millions) June 30, 2021 June 30, 2020 June 30, 2021 June 30, 2020
Net sales $ 8,950 $ 7,176 $ 17,801 $ 15,251
Net income attributable to 3M 1,524 1,306 3,148 2,614
Add/(subtract):
Net income/(loss) attributable to noncontrolling interest 1 (3 ) 4 (1 )
(Income)/loss from unconsolidated subsidiaries, net of taxes (2 ) - (3 ) -
Provision for income taxes 415 347 734 625
Other expense/(income):
Interest (Income)/expense 113 128 241 241
Pension & OPEB non-service cost (benefit) (80 ) (38 ) (159 ) (76 )
Depreciation and amortization expense 472 492 932 932
Adjustments for special items:
Significant litigation-related charges/(benefits) - - - 17
(Gain)/loss on sale of businesses - (387 ) - (389 )
Divestiture-related restructuring actions - 55 - 55
Adjusted EBITDA (d) $ 2,443 $ 1,900 $ 4,897 $ 4,018
Adjusted EBITDA margin (d) 27.3 % 26.5 % 27.5 % 26.3 %
3M Company and Subsidiaries
SUPPLEMENTAL FINANCIAL INFORMATION
NON-GAAP MEASURES - (CONTINUED)
Adjusted EBITDA (non-GAAP measure) Three months ended June 30, 2021 (dollars in millions) Safety and Industrial Transportation and Electronics Health Care Consumer Corporate and Unallocated Elimination of Dual Credit Total Company
Net sales $ 3,254 $ 2,482 $ 2,278 $ 1,482 $ 1 $ (547 ) $ 8,950
Business segment operating income (measure of segment operating performance) 718 546 576 311 (42 ) (138 ) 1,971
Add/(subtract):
Depreciation and amortization 150 103 161 37 21 472
Adjustments for special items:
None
Adjusted EBITDA (non-GAAP measure) (d) $ 868 $ 649 $ 737 $ 348 $ (21 ) $ (138 ) $ 2,443
Adjusted EBITDA margin (non-GAAP measure) (d) 26.7 % 26.1 % 32.4 % 23.5 % 27.3 %
Adjusted EBITDA (non-GAAP measure) Three months ended June 30, 2020 (dollars in millions) Safety and Industrial Transportation and Electronics Health Care Consumer Corporate and Unallocated Elimination of Dual Credit Total Company
Net sales $ 2,657 $ 1,937 $ 1,823 $ 1,231 $ 1 $ (473 ) $ 7,176
Business segment operating income (measure of segment operating performance) 623 360 301 278 297 (119 ) 1,740
Add/(subtract):
Depreciation and amortization 144 117 156 35 40 492
Adjustments for special items:
(Gain)/loss on sale of businesses (387 ) (387 )
Divestiture-related restructuring actions 55 55
Adjusted EBITDA (non-GAAP measure) (d) $ 767 $ 477 $ 457 $ 313 $ 5 $ (119 ) $ 1,900
Adjusted EBITDA margin (non-GAAP measure) (d) 28.9 % 24.6 % 25.1 % 25.4 % 26.5 %
Adjusted EBITDA (non-GAAP measure) Six months ended June 30, 2021 (dollars in millions) Safety and Industrial Transportation and Electronics Health Care Consumer Corporate and Unallocated Elimination of Dual Credit Total Company
Net sales $ 6,581 $ 5,013 $ 4,526 $ 2,855 $ (1 ) $ (1,173 ) $ 17,801
Business segment operating income (measure of segment operating performance) 1,529 1,137 1,085 600 (89 ) (297 ) 3,965
Add/(subtract):
Depreciation and amortization 291 202 319 71 49 932
Adjustments for special items:
None
Adjusted EBITDA (non-GAAP measure) (d) $ 1,820 $ 1,339 $ 1,404 $ 671 $ (40 ) $ (297 ) $ 4,897
Adjusted EBITDA margin (non-GAAP measure) (d) 27.7 % 26.7 % 31.0 % 23.5 % 27.5 %
3M Company and Subsidiaries
SUPPLEMENTAL FINANCIAL INFORMATION
NON-GAAP MEASURES - (CONTINUED)
Adjusted EBITDA (non-GAAP measure) Six months ended June 30, 2020 (dollars in millions) Safety and Industrial Transportation and Electronics Health Care Consumer Corporate and Unallocated Elimination of Dual Credit Total Company
Net sales $ 5,584 $ 4,176 $ 3,927 $ 2,481 $ 1 $ (918 ) $ 15,251
Business segment operating income (measure of segment operating performance) 1,317 824 753 543 198 (232 ) 3,403
Add/(subtract):
Depreciation and amortization 268 217 308 69 70 932
Adjustments for special items:
Significant litigation-related charges/benefits 17 17
(Gain)/loss on sale of businesses (389 ) (389 )
Divestiture-related restructuring actions 55 55
Adjusted EBITDA (non-GAAP measure) (d) $ 1,585 $ 1,041 $ 1,061 $ 612 $ (49 ) $ (232 ) $ 4,018
Adjusted EBITDA margin (non-GAAP measure) (d) 28.4 % 24.9 % 27.0 % 24.7 % 26.3 %
June 30, December 31,
Net Debt (non-GAAP measure) 2021 2020
Total debt $ 18,248 $ 18,795
Less: Cash, cash equivalents and marketable securities 5,531 5,068
Net debt (e) $ 12,717 $ 13,727
Description of Special Items:
In addition to reporting financial results in accordance with U.S. GAAP, the Company also provides various non-GAAP measures that incorporate adjustments for the impacts of special items. Special items incorporated in the preparation of these non-GAAP measures for the periods presented include the items described below:
Significant litigation-related charges/benefits:
Gain/loss on sale of businesses:
Divestiture-related restructuring actions:
Enactment/measurement period adjustments related to the Tax Cuts and Jobs Act (TCJA)
3M Company and Subsidiaries
SALES CHANGE ANALYSIS (f)
Three months ended June 30, 2021
Europe,
Middle
Sales Change Analysis Asia- East and World-
By Geographic Area Americas Pacific Africa Wide
Volume - organic 25.3 % 15.9 % 19.8 % 21.3 %
Price 0.3 (0.5 ) 0.3 0.1
Organic local-currency sales 25.6 15.4 20.1 21.4
Divestitures (0.7 ) - (1.6 ) (0.7 )
Translation 1.2 4.8 10.2 4.0
Total sales change 26.1 % 20.2 % 28.7 % 24.7 %
Three months ended June 30, 2021
Worldwide Sales Change Organic local- Total sales
By Business Segment currency sales Acquisitions Divestitures Translation change
Safety and Industrial 17.6 % - % - % 4.8 % 22.4 %
Transportation and Electronics 24.2 - - 3.9 28.1
Health Care 23.2 - (2.6 ) 4.3 24.9
Consumer 17.8 - - 2.6 20.4
Total Company 21.4 % - % (0.7 )% 4.0 % 24.7 %
Six months ended June 30, 2021
Europe,
Middle
Sales Change Analysis Asia- East and World-
By Geographic Area Americas Pacific Africa Wide
Volume - organic 14.5 % 14.5 % 11.4 % 13.9 %
Price 0.8 (0.5 ) 0.7 0.4
Organic local-currency sales 15.3 14.0 12.1 14.3
Divestitures (1.2 ) - (2.4 ) (1.1 )
Translation 0.5 5.1 9.0 3.5
Total sales change 14.6 % 19.1 % 18.7 % 16.7 %
Six months ended June 30, 2021
Worldwide Sales Change Organic local- Total sales
By Business Segment currency sales Acquisitions Divestitures Translation change
Safety and Industrial 13.7 % - % - % 4.1 % 17.8 %
Transportation and Electronics 16.4 - - 3.6 20.0
Health Care 15.8 - (4.3 ) 3.7 15.2
Consumer 12.8 - - 2.3 15.1
Total Company 14.3 % - % (1.1 )% 3.5 % 16.7 %
3M Company and Subsidiaries
BUSINESS SEGMENTS
Effective in the first quarter of 2021, the measure of segment operating performance used by 3M's CODM changed and, as a result, 3M's disclosed measure of segment profit/loss (business segment operating income) was updated. The change to business segment operating income aligns with the update to how the CODM assesses performance and allocates resources for the Company's business segments. The change included the following:
Changes in cost attribution
The extent of allocation and method of attribution of certain net costs were updated to result in fewer items remaining in Corporate and Unallocated and, instead, including them in 3M's business segments' operating performance. Previously, a larger portion of ongoing corporate staff costs and costs associated with centrally managed material resource centers was retained in Corporate and Unallocated. In addition, portions of pension costs and costs associated with certain centrally managed but ongoing business-related legal matters, along with certain insurance-related costs, were retained in Corporate and Unallocated.
Continued alignment of customer account activity
As part of 3M's regular customer-focus initiatives, the Company realigned certain customer account activity ("sales district") to correlate with the primary divisional product offerings in various countries and reduce complexity for customers when interacting with multiple 3M businesses. This impacted the amount of dual credit certain business segments receive as a result of sales district attribution .
Last updated: Jul 27, 2021