WD-40 Company
Consolidated Statements of Operations
For the Fiscal Years Ended August 31, 2007, 2006 and 2005

  2007   2006   2005
Net sales    $ 307,816,000         $ 286,916,000         $ 263,227,000     
Cost of products sold (including cost of products acquired from related party of
   $19,067,000, $41,004,000 and $38,384,000 for fiscal years 2007, 2006 and 2005,
   respectively)
  158,954,000     148,516,000     133,833,000  
 
      Gross profit   148,862,000     138,400,000     129,394,000  
Operating expenses:
   Selling, general and administrative
  78,520,000     71,767,000     63,529,000  
   Advertising and sales promotion   20,743,000     20,079,000     17,893,000  
   Amortization of intangible asset   583,000     532,000     552,000  
    99,846,000     92,378,000     81,974,000  
Income from operations   49,016,000     46,022,000     47,420,000  
Other (expense) income:
   Interest expense, net of interest income of $2,093,000, $1,394,000 and $1,034,000 in
      fiscal years 2007, 2006 and 2005, respectively
  (2,018,000   (3,503,000   (5,133,000
   Other income, net   177,000     339,000     578,000  
 
Income before income taxes   47,175,000     42,858,000     42,865,000  
Provision for income taxes   15,641,000     14,746,000     15,067,000  
 
      Net income $ 31,534,000   $ 28,112,000   $ 27,798,000  
 
Earnings per common share:
   Basic
$ 1.85   $ 1.67   $ 1.67  
 
   Diluted $ 1.83   $ 1.66   $ 1.65  
 
Weighted average common shares outstanding, basic   17,077,870     16,784,473     16,629,057  
 
Weighted average common shares outstanding, diluted   17,271,242     16,912,355     16,807,399  

The accompanying notes are an integral part of these consolidated financial statements.

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