**UNITED STATESSECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

FORM 10-Q

[X]        QUARTERLY REPORTPURSUANT TO SECTION 13 or 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended May 31, 2003or[  ]        TRANSITION REPORT PURSUANTTO SECTION 13 or 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the transition period from _____________ to _____________. 

Commission File Number:   001-11629

**FARMLAND INDUSTRIES, INC.**Debtor-in-Possession as of May 31, 2002(Exact name of registrant as specified in its charter)

| Kansas
44-0209330
(State of incorporation)
(I.R.S. Employer Identification No.)
12200 North Ambassador Drive
Kansas City, Missouri
64163-1244
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including area code: 816-713-7000

Indicate by check mark whether the registrant (1) has filed all reportsrequired to be filed by Section 13or 15(d) of the Securities Exchange Act of 1934during the preceding 12 months (or for such shorter period that the registrant wasrequired to file such reports), and (2) has been subject to such filing requirements forthe past90 days.  Yes [X]        No [ ]

Indicate by check mark whether registrant is an accelerated filer (asdefined in Rule 12b-2 of the Act).  Yes[  ]  No [X]
**-      **PART I - FINANCIAL INFORMATION**  **Item 1.     FINANCIAL STATEMENTS**  **FARMLAND INDUSTRIES, INC. AND SUBSIDIARIES    (Debtors-in-Possession)****CONDENSEDCONSOLIDATED BALANCE SHEETS****(UNAUDITED)** ASSETS     
August 31
May 31
2002
2003
(Amounts in Thousands)
Current Assets:
   Accounts        receivable - trade (net of allowance for               doubtful accounts of $23,934 at August 31, 2002              and $16,123 at May 31, 2003)   
        $
        240,278        $
        266,144
   Inventories        (Note 2)   
281,633
258,420
   Other current        assets   
115,108
76,345
   Current assets        from discontinued operations (Note 14)   
162,426
49,289
      Total        Current Assets   
$
799,445$
650,198
Investments and Long-term        Receivables (Note 3)   
$
347,008$
213,933
Property, Plant and Equipment        (Note 4):
   Property, plant        and equipment, at cost   
$
1,520,226$
1,152,349
      Less        accumulated depreciation and
      amortization   
729,951
748,244
   Net Property,        Plant and Equipment
$
790,275$
404,105
Other Assets:
   Goodwill (Note        5)   
$
28,942$
28,289
   Intangible        assets (Note 5)   
39,469
23,688
   Other long-term        assets   
48,138
39,769
   Long-term        assets from discontinued operations (Note 14)   
128,366
5,459
      Total        Other Assets   
$
244,915$
97,205
Total        Assets      
$
2,181,643$
1,365,441
      

See accompanying Notes to Condensed Consolidated Financial Statements

Page 2

**FARMLAND INDUSTRIES, INC. AND SUBSIDIARIES    (Debtors-in-Possession)****CONDENSEDCONSOLIDATED BALANCE SHEETS    (UNAUDITED)**    LIABILITIES AND EQUITIES

August 31
May 31
2002
2003
(Amounts in Thousands)
Current Liabilities: 
   Checks and drafts        outstanding$
23,264 $
22,125 
   Current        maturities of long-term debt    
323,300 
40,676 
   Accounts        payable - trade   
73,347 
60,068 
   Other current        liabilities   
111,278 
125,936 
   Current        liabilities from discontinued operations (Note 14)   
41,776 
12,251 
      Total        Current Liabilities   $
572,965 $
261,056 
Liabilities Subject to        Compromise:
   Liabilities        subject to compromise $
836,182 $
814,514 
   Liabilities        subject to compromise from discontinued operations (Note 14)
76,705 
57,229 
      Total        Liabilities Subject to Compromise (Note 6)$
912,887 $
871,743 
Long-Term Liabilities:
   Long-term        borrowings (excluding current maturities)   $
137,869 $
146,614 
   Other long-term        liabilities   
80,897 
41,821 
   Long-term        liabilities from discontinued operations (Note 14)
5,162 
-0-
      Total        Long-Term Liabilities   $
223,928$
188,435 
Minority Owners' Equity in        Subsidiaries   $
42,553 $
51,028 
Net Loss (Note        1)   $
-0-$
(435,415)
Capital Shares and Equities (Note        10):
   Preferred        shares, authorized 8,000,000 shares, 8% Series A cumulative redeemable preferred shares,        stated 
       at        redemption value, $50 per share   
$
100,000 
$
100,000 
   Common shares        authorized
      50,000,000        shares, $25 par value   
524,006 
526,075 
   Accumulated        other comprehensive income (net of 
      deferred        tax expense of $558 at August 31, 2002 and $0 at              May 31, 2003) (Notes 7 and 8)   
        3,907 
        106 
   Earned surplus        and other equities   
(198,603)
(197,587)
      Total        Capital Shares and Equities   $
429,310 $
428,594 
Commitments and Contingent Liabilities (Note        9)
Total Liabilities and        Equities   $
2,181,643 $
1,365,441 
      

See accompanying Notes to Condensed Consolidated Financial Statements

**Page 3**

**FARMLAND INDUSTRIES, INC. AND SUBSIDIARIES    (Debtors-in-Possession)**

**CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS    (UNAUDITED)**
Nine Months EndedMay 31May 3120022003(Amounts in Thousands)
Sales (Note 1)   $
4,644,583 
$
4,834,785 
Cost of sales   
4,486,546 
4,610,713 
Gross income   $
158,037 
$
224,072 
Selling, general and        administrative expenses   
(236,937)
(167,510)
Restructuring and other (charges)        credits (Note 11)   
(49,237)
557 
Interest expense (excluding        approximately $35.4 million of interest not            accrued during 2003 on unsecured pre-petition        borrowings)   
        (58,997)
        (20,906)Interest income  
1,662 
1,139 Other (Note 12) 
(1,368)
53,473Equity in net income of investees (Note 3)          22,572 17,410 Minority owners' interest in net income  of        subsidiaries  (11,870)(12,146)Reorganization expense (Note 13)  (54,719)(453,871)Loss from continuing operations before income tax        expense  $(230,857)$(357,782)Income tax benefit54,764 -0-Loss from continuing operations$(176,093)$(357,782)Discontinued operations (Note 14):           Loss from operations of discontinued international grain division             (net of income tax expense of $861 in 2002)           (14,165)        -0-Loss on disposal of international grain division        (net of income tax              expense of $3,918 in 2002 and $143 in 2003)          (21,119)        (197) Loss from operations of discontinued crop        production components              (including loss on disposal of $31.7 million in 2003)        (30,462)        (77,436) Income tax benefit from operations of        discontinued crop production             components        5,826         -0-Loss from discontinued        operations   $(59,920)$(77,633)Net loss$(236,013)$(435,415)
      

See accompanying Notes to Condensed Consolidated Financial Statements

**Page 4**

**FARMLAND INDUSTRIES, INC. AND SUBSIDIARIES    (Debtors-in-Possession)**

**CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS    (UNAUDITED)**
Three Months EndedMay 31May 3120022003(Amounts in Thousands)Sales (Note 1)$1,447,290 $1,719,845 Cost of sales   1,433,776 1,628,470 Gross income   $13,514 $91,375 Selling, general and administrative        expenses   (85,620)(57,554)Restructuring and other (charges) credits (Note 11)(55,577)-0-Interest expense (excluding approximately $11.8 million of        interest not            accrued during 2003 on unsecured pre-petition        borrowings)           (20,482)(5,789)Interest income 402 244 Other (Note 12)  (19,750)3,542 Equity in net income of investees (Note 3)21,253 18,218 Minority owners' interest in net income     of subsidiaries   (2,282)(4,768)Reorganization expense (Note 13)(54,719)(56,222)Loss from continuing operations before income tax expense$(203,261)(10,954)Income tax benefit46,081 -0-
Loss from continuing        operations   
$
(157,180)
$
(10,954)
Discontinued operations (Note 14):
   Loss        on disposal of international grain division (net of income tax              expense of $3,918 in 2002 and $190 in 2003)  
        (21,119)
        (94)
   Loss from operations of        discontinued crop production components      (including loss on        disposal of $33.0 million in 2003)
        (13,871)
        (36,187)
   Income tax benefit from        operations of discontinued crop production              components
        2,653 
        -0-
Loss from discontinued        operations   
$
(32,337)
$
(36,281)
Net loss
$
(189,517)
$
(47,235)
      

See accompanying Notes to Condensed Consolidated Financial Statements

**Page 5**

**FARMLAND INDUSTRIES, INC. AND SUBSIDIARIES    (Debtors-in-Possession)**

**CONDENSEDCONSOLIDATED STATEMENTS OF CASH FLOWS**

**(UNAUDITED)**

Nine Months Ended
May 31        2002
May 31        2003
(Amounts in Thousands)
CASH FLOWS FROM OPERATING        ACTIVITIES:
Net loss
$
(236,013)
$
(435,415)
Adjustments to reconcile net loss        to net cash provided by           operating activities:
   Depreciation        and amortization   
88,047 
64,480 
   Asset        impairment
114,207
431,589
   Net (gain) loss        on sales of fixed assets and investments
(14,261)
52,627
   Equity in net        income of investees   
(22,572)
(17,410)
   Other   
(49,183)
3,273
   Changes in        assets and liabilities:
      Accounts        receivable   
139,049 
14,638 
      Inventories   
230,864 
(10,112)
      Other        assets   
(6,480)
43,925 
      Accounts        payable   
(27,705)
(22,786)
      Other        liabilities   
7,905 
(8,105)
Net cash provided by operating        activities   
$
223,858 
$
116,704 
CASH FLOWS FROM INVESTING        ACTIVITIES:
Capital        expenditures   
$
(256,782)
$
(38,486)
Distributions from joint        ventures   
16,223 
16,790 
Additions to investments and        notes receivable   
(3,380)
(366)
Acquisition of other long-term        assets   
(2,194)
(3,664)
Proceeds from sale of assets
68,726 
200,829
Net cash provided by (used) in        investing activities   $
(177,407)$
175,103 
CASH FLOWS FROM FINANCING        ACTIVITIES:
Payments of        dividends   $
(4,000)$
-0-
Proceeds from bank loans and        notes payable   
1,681,346 
623,224 
Payments on bank loans and notes        payable   
(1,599,944)
(900,257)
Payments for redemption of        subordinated debt certificates   
(59,358)
-0-
Debt issuance cost
(15,960)
-0-
Net decrease in checks and drafts        outstanding   
(43,139)
(14,774)
Net increase (decrease) in demand        loan certificates
(5,661)
-0-
Other increase (decrease)
265 
-0-
Net cash used in financing        activities$
(46,451)$
(291,807)
Net decrease in cash and cash        equivalents   $
-0-$
-0-
Cash and cash equivalents at        beginning of period   
-0-
-0-
Cash and cash equivalents at end        of period   $
-0-$
-0-
      

See accompanying Notes to Condensed Consolidated Financial Statements
- Page 6

 

**NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS    (UNAUDITED)**

**(1)      Interim Financial Statements**

 

      **(A)      The    Company and Basis of Presentation**

Unless the context suggests otherwise, (i) "Farmland",    "we", "us" or "our" refers to Farmland Industries, Inc. and    its consolidated subsidiaries, (ii) all references to "year" or    "years" are to fiscal years ended August 31, and (iii) the term    "member" means (a) any voting member, (b) any associate member, or (c) any other    non-member individuals, cooperatives or other entities doing business with Farmland under    an agreement to accept qualified patronage refunds as taxable income in the year    received.  Patronage refund is the term we use to refer to the distribution of income    from transactions done on a cooperative basis with or for our patrons.

In view of the seasonality of Farmland's businesses, it must be emphasized    that the results of operations for the periods presented are not necessarily indicative of    the results for a full fiscal year.

The unaudited Condensed Consolidated Financial Statements have been    prepared in accordance with accounting principles generally accepted in the United States    of America ("GAAP") for interim financial information; therefore, they do not    include all of the information and footnotes required by GAAP for complete financial    statements.  In the opinion of management, all adjustments considered necessary for a    fair presentation have been included.  For further information, refer to the    Consolidated Financial Statements and Notes to Consolidated Financial Statements thereto    included in Farmland's Annual Report on Form 10-K for the year ended August 31, 2002.

Our revenues, margins, net income or loss and cash flow depend, to a large    extent, on conditions in agriculture and may be volatile due to factors beyond our    control, such as weather, crop failures, federal agricultural programs, currency    fluctuations, tariffs, concerns over food safety, and other factors affecting United    States imports and exports.  In addition, various federal and state regulations    intended to protect the environment encourage farmers to reduce the use of fertilizers and    other chemicals.  Global variables, such as general economic conditions, conditions    in financial markets, embargoes, political instabilities, war with Iraq, terrorist    activities, local conflicts and other incidents affect, among other things, the supply,    demand and price of crude oil, refined fuels, natural gas and other commodities and may    unfavorably impact Farmland's operations.  Historically, changes in the costs of raw    materials have not necessarily resulted in corresponding changes in the prices at which    finished products have been sold by Farmland.  For example, changes in the prices of    crude oil and refined fuels have caused, and will continue to cause, significant    variations in the results of our petroleum business.  Management cannot determine the    extent to which these factors may impact our future operations.  

In accordance with the bylaws of Farmland, we determine annually the    members' portion of income or loss before income taxes.  From this amount, patronage    refunds, if any, are distributed or losses are allocated to our members or charged to    retained earnings.

Farmland does not provide for patronage refunds in our interim financial    statements as: 
-  

we determine the amount of members' income and the amount of members'        loss only after the end of the fiscal year; -  

after consideration of member losses (if any), the Board of Directors,        subject to Court approval, then determines the amount of patronage refund to be paid in        cash and the portion to be paid in Farmland equity (common shares, associate member common        shares and capital credits); and-  

the amount of income appropriated to earned surplus is dependent on        the amount of patronage refunds and the handling of members' losses (if any).
Therefore, the amount of net income or loss for the interim period    presented is reflected as a separate item in the unaudited Condensed Consolidated Balance    Sheet as of May 31, 2003.     

**Page 7**

Effective September 1, 2002, Farmland adopted Statement of Financial    Accounting Standards ("SFAS") No. 143 "Accounting for Asset Retirement    Obligations."  This statement addresses financial accounting and reporting for    obligations associated with the retirement of tangible long-lived assets and the    associated retirement costs.  The standard applies to legal obligations associated    with the retirement of long-lived assets that result from the acquisition, construction,    development and (or) normal use of the asset.

SFAS No. 143 requires that the fair value of a liability for an asset    retirement obligation be recognized in the period in which it is incurred if a reasonable    estimate of fair value can be made.  The fair value of the liability is added to the    carrying amount of the associated asset and this additional carrying amount is depreciated    over the life of the asset.  The liability is accreted at the end of each period    through charges to operating expense.  If the obligation is settled for other than    the carrying amount of the liability, Farmland will recognize a gain or loss on    settlement.  Adoption of this statement did not have a material effect on Farmland's    reported financial position or our results of operations.

Effective September 1, 2002, Farmland adopted SFAS No. 144    "Accounting for the Impairment or Disposal of Long-Lived Assets".  This    statement addressed financial accounting and reporting for the impairment or disposal of    long-lived assets.  

In our plan of reorganization, filed November 27, 2002, we stated our    intent to dispose of our crop production and petroleum assets.  After conducting an    auction in March 2003, the Court approved the sale of the majority of our domestic crop    production nitrogen assets, as well as our interest in Farmland MissChem Limited and    related assets.  We also have continued to negotiate the possible sale of our    petroleum assets, but as of July 15, 2003 we have not identified a lead bidder.     Since we have not yet requested Court approval to sell our petroleum assets we have not    classified these assets as held for sale as of May 31, 2003.  However, in our first    quarter 10-Q, filed January 14, 2003, we disclosed that these assets had been tested for    impairment using projected undiscounted cash flows based on management's best assumptions    regarding the use and eventual disposition of these assets and the estimated fair value we    would receive on disposition of these assets.  Based on our impairment tests, the    carrying value for the crop production assets, petroleum assets, and unallocated corporate    assets exceeded our estimated fair value by $275.9 million, $147.7 million and $0.9    million, respectively.  Of this estimated loss, $45.1 million is related to    components of our crop production business that have been sold and are included in    discontinued operations with the remainder of the impairments are included in    reorganization expense in these unaudited Condensed Consolidated Statements of Operation    for the nine months ended May 31, 2003.  We also incurred an additional loss on the    sale of our domestic and international nitrogen assets in May 2003 of $46.3 million.     Of this loss on sale $31.7 million is included in discontinued operations and $14.6    million is included in reorganization expense as part of continuing operations in these    unaudited Condensed Statements of Operations for the three and nine months ended May 31,    2003.  We believe the additional loss on sale was  attributable to certain    bidders' decisions not to participate in the auction, which occurred during our third    fiscal quarter, due to the instability of the natural gas markets as well as general    economic uncertainties attributable to the effects of the commencement of the war with    Iraq at the time of the auction.

 

SFAS No. 144 also supersedes the accounting and reporting provisions of    Accounting Principles Board ("APB") Opinion No. 30, "Reporting the Results    of Operations -- Reporting the Effects of Disposal of a Segment of a Business, and    Extraordinary, Unusual and Infrequently Occurring Events and Transactions,", for the    disposal of a segment of a business.  However, it retains the requirement in APB    Opinion No. 30 to report separately discontinued operations and extends that reporting to    a "component" of an entity that either has been disposed of (by sale,    abandonment, or in a distribution to owners) or is classified as held for sale.  The    sale of our domestic nitrogen assets as described above includes our nitrogen facilities    at Enid, Oklahoma, Beatrice, Nebraska, Ft. Dodge, Iowa and Dodge City, Kansas which each    represent a component of an entity.  Accordingly, assets, liabilities, sales, cost of    sales, and operating expenses related to these components have been reclassified in     the unaudited Condensed Consolidated Financial Statements for all periods presented    to  "Discontinued operations" (see note 14).  This statement does not    apply to investments accounted for by the equity method; therefore, our sale of Farmland    MissChem Limited and related assets continues to be accounted for as a part of continuing    operations.  This statement also did not apply to our Lawrence, Kansas and Pollock,    Louisiana nitrogen

**Page 8**

facilities, which were closed prior to the effective date of SFAS No.    144.  As we continue our strategy of repositioning and selling assets, additional    businesses and components may be reported as discontinued operations pursuant to SFAS No.    144.  

      **(B)      Bankruptcy    Proceedings**

On May 31, 2002 (the "Petition Date"), Farmland Industries, Inc.    and four of its subsidiaries, Farmland Foods, Inc., Farmland Pipe Line Company, Farmland    Transportation, Inc., and SFA, Inc., (collectively, the "Debtors") filed    voluntary petitions for protection under Chapter 11 of the United States Bankruptcy Code    (the "Bankruptcy Code") in the United States Bankruptcy Court, Western District    of Missouri (the "Court") (Joint Case Number 02-50557-JWV).  The filings    were made in order to facilitate the restructuring of the Debtors' trade liabilities,    debt, and other obligations.  We continue to manage the business, as    debtors-in-possession, but may not engage in transactions outside the ordinary course of    business without the approval of the Court.

On June 4, 2002, the Court appointed a committee to represent the    interests of unsecured creditors (the "Creditors' Committee") and a committee to    represent the interests of unsecured bondholders (the "Bondholders'    Committee").  The Creditors' Committee and the Bondholders' Committee are    comprised of representatives of the Debtors' unsecured creditors and unsecured    bondholders, respectively.  Both committees review and gather information about the    Debtors' financial condition and restructuring activities.  We are required to    reimburse certain fees and expenses of each committee, including fees for attorneys and    other professionals, to the extent allowed by the Court.

Subsequent to the Petition Date, the Court approved the Debtors' request    to enter into a new credit facility with a syndicate of banks to provide up to $306.0    million of debtors-in-possession financing ("the DIP Credit Facility").     The DIP Credit Facility partially replaced a five-year $500 million credit facility    entered into with a syndicate of banks on February 7, 2002 (the "Pre-petition Credit    Facility").

As a result of the filing on May 31, 2002 of petitions under Chapter 11 of    the Bankruptcy Code by the Debtors, Farmland's unaudited Condensed Consolidated Financial    Statements have been prepared in accordance with AICPA Statement of Position    ("SOP") 90-7, "Financial Reporting by Entities in Reorganization under the    Bankruptcy Code" and generally accepted accounting principles applicable to a going    concern which, unless otherwise noted, assumes the realization of assets and the payment    of liabilities in the ordinary course of business.  

SOP 90-7 requires (a) that pre-petition liabilities that are subject to    compromise be segregated in Farmland's unaudited Condensed Consolidated Balance Sheets as    Liabilities Subject to Compromise and (b) that revenues, expenses, realized gains and    losses, and provisions for losses resulting from the reorganization and restructuring of    the Debtors be reported separately as Reorganization expense in the unaudited Condensed    Consolidated Statements of Operations; however, reorganization expenses related to our    discontinued operations have been included as a component of our loss from discontinued    operations in the unaudited Condensed Consolidated Statements of Operations.  As a    result of the reorganization proceedings under Chapter 11, the Debtors may be required to    take actions that may cause assets to be realized, or liabilities to be liquidated, for    amounts other than those reflected in the unaudited Condensed Consolidated Financial    Statements.

As debtors-in-possession, the Debtors, subject to any required Court    approval, may elect to assume or reject real estate leases, employment contracts, personal    property leases, service contracts, and other unexpired executory pre-petition contracts    prior to the confirmation of a plan of reorganization.  Damages related to rejected    contracts generally are a pre-petition claim and are generally included in the unaudited    Condensed Consolidated Balance Sheets as a component under the balance sheet caption    "Liabilities Subject to Compromise."As of May 31, 2003, we had accrued    approximately $40.3 million of total damages related to such rejected contracts.

As a result of the Chapter 11 proceedings, virtually all liabilities,    litigation and other claims against the Debtors that were in existence as of the Petition    Date are stayed unless the stay is modified or lifted or payment is authorized by the    Court.  As part of the reorganization process, the Debtors have attempted to notify    all known or potential creditors of the Chapter 11 filings for the purpose of identifying    all pre-petition 

**Page 9**

claims against the Debtors.  January 10, 2003 (the "Bar    Date") was set by the Court as the date by which most creditors were required to file    proof of claims against the Debtors.  We currently are evaluating these claims for    possible objections.  As a result, at this time the ultimate amount of claims that    will be allowed by the Court is not determinable.

Pursuant to the provisions of the Bankruptcy Code, on November 27, 2002,    the Debtors filed with the Court a plan of reorganization under which the Debtors'    liabilities and equity interests would be restructured.  The plan of reorganization    identifies various classes of creditors and equity interests.  Classes that will be    paid in full or whose rights are not altered are considered unimpaired and will not be    solicited to vote on the plan of reorganization.  Classes that will not be paid in    full are considered impaired.  Impaired classes include holders of unsecured demand    loan certificates and holders of unsecured subordinated debenture bonds, as well as    general unsecured creditors of Farmland Industries, Inc.  As a general matter,    impaired classes are entitled to vote as a class to accept or reject the plan of    reorganization.  

Our plan of reorganization, filed November 27, 2002, contemplated that the    Debtors would reorganize around the beef marketing and/or pork marketing businesses, or    that the Debtors would sell all or substantially all or our assets.  The Debtors now    believe it will be in the best interests of the creditors to proceed with the sale of    substantially all of our assets under Chapter 11 of the Bankruptcy Code.  The Debtors    intend to file an amended plan of reorganization (the "Plan of Reorganization"    or the "Plan") incorporating this direction and our proposed distributions to    creditors.  The Debtors also intend to file a disclosure statement providing all    creditor classes with information regarding the Plan.  Once the Court approves the    disclosure statement, we will send the Plan of Reorganization and the disclosure statement    to the various impaired classes, and the Plan will be voted on by those classes.     There can be no assurance that the Plan of Reorganization will be approved by the    creditors or, if approved by the creditors, that the Plan will be confirmed by the Court.

We have identified a lead bidder to purchase our interest in Farmland    National Beef Packing Company, L.P. ("FNBPC") and received Court approval to    proceed with the auction process.  No overbids were received, so we will petition the    Court for approval of this transaction.  We believe, although there can be no    assurances, the Court will approve U.S. Premium Beef's ("USBP") bid to purchase    our interest in FNBPC for approximately $230 million.  When the transaction is    consummated, we estimate we will recognize a gain.

We have identified Smithfield Foods, Inc. ("Smithfield") as the    lead bidder to purchase our pork marketing assets for approximately $363.5 million.     We will request that the Court approve an auction for the pork marketing assets.  If    the Court approves the auction and also approves the ultimate sale of these assets, we    anticipate that, in the period the sale is consummated, we will recognize a gain on sale    of our pork marketing assets.

In accordance with SOP 90-7, liabilities subject to compromise are    reported on the basis of the expected amount of the allowed claims as opposed to the    amounts at which those allowed claims may ultimately be settled.  We anticipate that    substantially all claims characterized as liabilities subjected to compromise will    ultimately be settled at an amount less than the allowed claim.

Although, as disclosed above, we believe we will sell substantially all of    our assets, significant uncertainties still exist:
-     
the Debtors must still file a disclosure statement describing        the Plan of Reorganization;-     
the Court must approve the Plan and the disclosure statement;-     
the impaired classes, to the extent required, must vote to        accept the Plan; and-     
the Court must confirm the Plan.
As these events unfold, we will continue to evaluate the recoverability of    assets and, as necessary, recognize impairment charges to the extent any asset's carrying    value exceeds its estimated net realizable value.

**Page 10**

Because of the ongoing nature of the Debtors' Chapter 11 cases, the    outcome of which is not determinable until a plan of reorganization is confirmed and    consummated, our unaudited Condensed Consolidated Financial Statements are subject to    material uncertainties.

 

      **(C)      Revenue    Recognition**

Substantially all of our revenue is generated through the sale of    fertilizer, refined petroleum products, beef products, and pork products.  Sales for    all products are recognized only when persuasive evidence of an arrangement exists,    delivery has occurred, the price to the buyer is fixed or determinable, and collection is    reasonably assured.  Fertilizer, beef and pork sales are generally recognized when    the product is shipped.  Refined petroleum product sales are generally recognized    when the pipeline company confirms receipt of the refined petroleum product into the    pipeline.

 

**(2)      Inventories**

 

Major components of inventories are as follows:
August 31May 3120022003(Amounts in Thousands)
Finished and in-process        products      $
189,671$
176,610
Materials      
59,175
51,522
Supplies      
32,787
30,288$
281,633$
258,420
 

The above table does not include inventories from discontinued operations    with a value of $55.7 million at August 31, 2002 and $3.1 million at May 31, 2003.     We anticipate that substantially all of these inventories will be sold prior to our year    end.

At May 31, 2003 the carrying value of crude oil and refined petroleum    inventories, stated at LIFO cost, was $54.5 million which is approximately $17.8 million    lower than the market value of such inventories.

**(3)      Summarized Financial Information    of Investees Accounted for by the Equity Method**

Summarized financial information of investees accounted for by the equity    method is as follows:

Nine Months Ended
Three Months Ended
May 31        2002
May 31        2003
May 31        2002
May 31        2003
(Amounts in Thousands)
Net        sales      
$
6,375,340
$
5,761,578
$
2,608,590
$
2,652,680
Net income 
$
104,752
$
102,329
$
113,523
$
103,832
Farmland's equity in net income 
$
22,572
$
17,410
$
21,253
$
18,218
Our investments accounted for by the equity method consist    principally of :
-   
50% equity interests in three manufacturers of crop nutrient        products, Farmland Hydro, L.P. (Farmland Hydro sold substantially all of its operating        assets during November, 2002 and we anticipate that Farmland will receive any available        cash from Farmland Hydro prior to our fiscal year-end), SF Phosphates Limited Company        and Farmland MissChem Limited (during May 2003, we sold our interest in Farmland MissChem        Limited and related assets);-   
an approximate 50% equity interest in UCB LLC, which in turn        holds a 50% equity interest in Agriliance LLC, an agronomy distribution and marketing        venture; and-   
an equity interest in Land O'Lakes Farmland Feed, LLC, a        manufacturer and marketer of feed products.
**Page 11**

At May 31, 2003, our share of the undistributed earnings of all ventures    accounted for by the equity method totaled $88.3 million.

**(4)     Property, Plant and Equipment**

A summary of cost for property, plant and equipment is as follows:

 

August 31
May 31
Range of
2002
2003
Asset Lives
(Amounts in Thousands)
(in years)
Land and improvements(1)$
50,019$
40,996
8-30   
Buildings
225,002
221,923
5-45   
Machinery and equipment
1,086,041
758,611
3-35   
Automotive equipment
36,573
18,929
3-10   
Furniture and fixtures
52,928
38,870
3-10   
Capital leases
3,725
3,725
10-20   
Leasehold improvements
19,381
19,109
3-15   
Other
5,039
4,740
2-33   
Construction in progress
41,518
45,446$
1,520,226$
1,152,349
**(1)**Land is not depreciated

**(5)      Goodwill and Other Intangible    Assets**

Effective September 1, 2002, Farmland adopted SFAS No. 142 "Goodwill    and Other Intangible Assets" as it relates to business combinations with    non-cooperatives.  With adoption of this standard, goodwill and certain other    intangible assets resulting from business combinations with non-cooperatives are no longer    amortized; however, both goodwill and certain other intangible assets are tested annually    for impairment.  We did not incur any impairment of goodwill as a result of adoption    of SFAS No. 142 for business combinations with non-cooperative companies.  The    carrying value of goodwill resulting from business combinations with non-cooperatives was    $18.7 million and $18.6 million at August 31, 2002 and May 31, 2003, respectively.     Had this statement been adopted for the three and nine month periods ended May 31, 2002,    our net losses would have been $189.2 million and $235.2 million, respectively (excluding    $0.3 million and $0.8 million, respectively, of goodwill amortization resulting from    business combinations with non-cooperatives).

For goodwill and other intangible assets arising out of business    combinations with cooperatives, implementation of SFAS No. 142 is delayed pending    additional interpretive guidance from the FASB.  The carrying value of goodwill    resulting from business combinations with cooperatives was $10.2 million and $9.7 million    at August 31, 2002 and May 31, 2003, respectively.  Goodwill amortization related to    these combinations totaled $1.9 million and $0.6 million during the nine months ended May    31, 2002 and 2003, respectively, and totaled $0.6 million and $0.2 million during the    three months ended May 31, 2002 and 2003, respectively.  

**Page 12**

The following table displays the carrying values of other intangible    assets at August 31, 2002 and May 31, 2003:
August 31, 2002May 31, 2003Gross Carrying Amount        Accumulated Amortization        Gross Carrying Amount        Accumulated Amortization(Amounts in Thousands)Amortized intangible assets:   Software      $
72,417$
33,601$
41,449$
18,373   Other      
180
120
42
23$
72,597$
33,721$
41,491$
18,396Unamortized intangible assets:   Trade        name      $
593$
593
Amortization of other intangible assets totaled $6.1 million and $4.4    million during the nine months  ended May 31, 2002 and 2003, respectively, and    totaled $2.1 million and $1.2 million during the three months ended May 31, 2002 and 2003,    respectively.

During the nine month period ended May 31, 2003, we recorded an $11.9    million charge to write-off a portion of our enterprise-wide integrated software system    associated with businesses which we either have sold or intend to sell as part of our    bankruptcy proceedings.  This charge is included as part of reorganization expense,    in the amount of $3.5 million for the petroleum segment and $0.9 million for the    unallocated corporate segment, and as a part of discontinued operations, in the amount of    $7.5 million, for the crop production segment in our unaudited Condensed Consolidated    Statements of Operations.

Estimated amortization expense for future fiscal years ending August 31    is:

(Amounts in Thousands)2003 (remaining 3        months)      $
1,0032004      
4,2882005      
4,0782006      
3,8572007      
3,8362008 and        after      
6,033$
23,095
**Page 13**

**(6)      Liabilities Subject to    Compromise**

As a result of the Chapter 11 filings, substantially all pre-petition    unsecured claims against the Debtors are subject to compromise or other treatment under    the plan of reorganization.  Generally, actions to enforce or otherwise effect    payment of pre-petition unsecured claims are stayed.  These claims are reflected in    the unaudited Condensed Consolidated Balance Sheets under the caption     "Liabilities Subject to Compromise".  Pre-petition claims secured by the    Debtors' assets are also stayed, although the holders of such secured claims have the    right to move the Court for relief from the stay.  Pre-petition secured claims    (primarily representing amounts borrowed under the Debtors' Pre-petition Credit Facility)    are secured by a substantial portion of our accounts receivable, inventories, property,    plant and equipment and intangible assets.  These secured claims have not been    reflected as Liabilities Subject to Compromise.  The Debtors are paying undisputed    post-petition claims of all vendors and suppliers in the ordinary course of business.

Major components of Liabilities Subject to Compromise are as follows:

August        31        2002
May        31        2003(Amounts in Thousands)Accounts payable --        trade      
$
242,916$
206,997Subordinated        debt      
474,674
474,674Demand loan        certificates      
12,035
12,035Accrued and accumulated interest on subordinated        debt and           demand loan securities          81,072        81,072Other        borrowings      
15,861
16,623Other        liabilities      
94,960
87,290Less liabilities due to subsidiaries not in        reorganization      
(8,631)
(6,948)Liabilities Subject to        Compromise      
$
912,887$
871,743
**Page 14**

**Condensed Consolidating Balance Sheet     As of August 31, 2002**
 
Farmland and Subsidiaries        in        Reorganization 
        Subsidiaries        not in        Reorganization 
        Eliminations 
        Consolidated 
(Amounts in Thousands)            
Current assets -- continuing operations$
449,463  $
237,931  $
(50,375) $
637,019
Current assets -- discontinued operations 
105,262   
57,164   
-0-  
162,426
  Total current        assets     $
554,725  $
295,095  $
(50,375) $
799,445
  
   
   
   
 
Property, plant & equipment, net$
632,540 $
157,735  $
-0- $
790,275
  
   
   
   
 
Other long term assets -  
   
   
   
 
   continuing operations$
548,444  $
18,018  $
(102,905) $
463,557
Other long term assets - 
   
   
   
 
   discontinued operations 
126,314   
2,052   
-0-  
128,366
  Total long term assets$
674,758  $
20,070  $
(102,905) $
591,923
  
   
   
   
 
Total assets$
1,862,023  $
472,900  $
(153,280) $
2,181,643
  
   
   
   
 
Current liabilities--continuing operations$
411,526  $
162,211  $
(42,548) $
531,189
Current liabilities--discontinued            operations 
        6,656   
        35,120   
        -0-  
        41,776
  Total current liabilities$
418,182  $
197,331  $
(42,548) $
572,965
  
   
   
   
 
Liabilities subject to        compromise      
   
   
   
 
   continuing operations$
844,813  $
-0- $
(8,631) $
836,182
Liabilities subject to        compromise      
   
   
   
 
   discontinued operations 
76,705   
-0-  
-0-  
76,705
  Total liabilities subject to        compromise$
921,518  $
-0- $
(8,631) $
912,887
  
   
   
   
 
Long-term liabilities -  
   
   
   
 
   continuing operations$
99,982  $
119,474  $
(690) $
218,766
Long-term liabilities -  
   
   
   
 
   discontinued operations 
5,162   
-0-  
-0-  
5,162
  Total long term liabilities$
105,144  $
119,474  $
(690) $
223,928
  
   
   
   
 
Minority owners' equity in        subsidiaries     $
-0-  $
336  $
42,217  $
42,553
Capital shares and        equities     $
417,179  $
155,759  $
(143,628) $
429,310
  
   
   
   
 
     Total        liabilities and equity     $
1,862,023  $
472,900  $
(153,280) $
2,181,643
**Page 15**

**Condensed Consolidating Balance Sheet    As of May 31, 2003**
 
Farmland and Subsidiaries        in        Reorganization 
        Subsidiaries        not in        Reorganization 
        Eliminations 
        Consolidated 
(Amounts in Thousands)            
Current assets -- continuing operations$
381,664  $
251,496  $
(32,251) $
600,909 
Current assets -- discontinued operations 
26,605   
21,684   
-0-  
49,289 
  Total current assets$
409,269  $
273,180  $
(32,251) $
650,198 
  
   
   
   
 
Property, plant and equipment,        net     $
239,521  $
164,584  $
-0- $
404,105 
  
   
   
   
 
Other long-term assets --            continuing operations        $
        386,607          $
        16,974          $
        (97,902)         $
        305,679 
Other long term assets           discontinued operations 
        5,012   
        447   
        -0-  
        5,459 
  Total long term assets$
391,619  $
17,421  $
(97,902) $
311,138 
  
   
   
   
 
     Total        assets     $
1,040,409  $
455,185  $
(130,153)  $
1,365,441 
  
   
   
   
 
Current liabilities -- continuing operations$
132,438  $
142,578  $
(26,211) $
248,805 
Current liabilities -- discontinued            operations 
        7,023  
        5,228   
        -0-  
        12,251 
  Total current liabilities$
139,461  $
147,806  $
(26,211) $
261,056 
  
   
   
   
 
Liabilities subject to compromise -           continuing operations        $
        821,462          $
        -0-         $
        (6,948)         $
        814,514 
Liabilities subject to compromise -           discontinued operations 
        57,229
        -0-
        -0-
        57,229 
  Total liabilities subject to        compromise$
878,691  $
-0- $
-0- $
871,743 
  
   
   
   
 
Long-term liabilities- continuing            operations        $
        59,099          $
        129,776          $
        (440)         $
        188,435 
  
   
   
   
 
Minority owners' equity in        subsidiaries     $
-0- $
12,428  $
38,600  $
51,028 
Net income        (loss)     $
(452,423) $
25,968  $
(8,960) $
(435,415)
Capital shares and        equities     $
415,581  $
139,207  $
(126,194) $
428,594 
  
   
   
   
 
     Total        liabilities and equity     $
1,040,409  $
455,185  $
(130,153) $
1,365,441                
**Page 16**

**Condensed Consolidating Statement of Operations****For the Nine Months Ended May 31, 2003**

 
 
Farmland and Subsidiaries        in        Reorganization 
        Subsidiaries        not in        Reorganization 
        Eliminations 
        Consolidated 
(Amounts in Thousands)            
Sales     $
2,176,665  $
2,727,714  $
(69,594) $
4,834,785 
Cost of sales 
2,017,231   
2,663,076  
(69,594)  
4,610,713 
     Gross        income     $
159,434  $
64,638  $
-0- $
224,072 
  
   
   
   
 
Restructuring and other        credits     $
557  $
-0- $
-0- $
557 
Reorganization        expense      
(453,871)  
-0-  
-0-  
(453,871)
Other operating, non-operating and tax              expenses      
        (84,039)  
        (35,541)  
        (8,960)  
        (128,540)
  
   
   
   
 
Income (loss) from continuing operations$
(377,919) $
29,097  $
(8,960) $
(357,782)
  
   
   
   
 
Loss on discontinued operations 
(77,436)  
(197)  
-0-  
(77,633)
  
   
   
   
 
Net income (loss)$
(455,355) $
28,900  $
(8,960) $
(435,415)
 

**Condensed Consolidating Statement of Operations****For the Three Months Ended May 31, 2003**
 
Farmland and Subsidiaries        in        Reorganization 
        Subsidiaries        not in        Reorganization 
        Eliminations 
        Consolidated 
(Amounts in Thousands)            
Sales     $
737,663  $
1,008,269  $
(26,087) $
1,719,845 
Cost of sales      
668,716   
985,841   
(26,087)  
1,628,470 
     Gross        income     $
68,947  $
22,428  $
-0- $
91,375 
  
   
   
   
 
Reorganization        expense      
(56,222)  
-0-  
-0-  
(56,222)
Other operating, non-operating and tax              expenses      
        (31,994)  
        (11,149)  
        (2,964)  
        (46,107)
  
   
   
   
 
Income (loss) from continuing operations$
(19,269) $
11,279  $
(2,964) $
(10,954)
  
   
   
   
 
Loss on discontinued operations 
(36,188)  
(93)  
-0-  
(36,281)
  
   
   
   
 
Net income (loss)$
(55,457) $
11,186  $
(2,964) $
(47,235)
**Page 17**

**Condensed Consolidating Statement of Cash Flows    For the Nine Months Ended May 31, 2003**
 
Farmland and Subsidiaries        in        Reorganization 
        Subsidiaries        not in        Reorganization  
        Eliminations  
        Consolidated 
(Amounts in Thousands)  
   
   
   
 
Cash flows from operating activities: 
   
   
   
 
Net income (loss)$
(455,355) $
28,900  $
(8,960) $
(435,415)
Adjustments to reconcile net income            (loss) to net cash provided by  (used            in) operating activities: 
   
   
   
 
   Non-cash items, net 
459,217   
75,342   
-0-  
534,559 
   Changes in other assets and        liabilities 
130,811   
(113,251)  
-0-  
17,560 
Net cash provided by operating            activities        $
        134,673          $
        (9,009)         $
        (8,960)         $
        116,704 
  
   
   
   
 
Net cash provided by investing           activities
        116,287  
        58,816 
        -0- 
        175,103 
  
   
   
   
 
Net cash used in financing           activities
(288,159) 
        (3,648) 
        -0- 
        (291,807)
  
   
   
   
 
Net increase (decrease) in cash$
(37,199) $
46,159  $
(8,960) $
-0-
**(7)      Comprehensive Income**

Changes in accumulated other comprehensive income (AOCI) during the nine    months ended May 31, 2002 were as follows:

Cash Flow
Foreign Currency
Total
Hedges
Translation
AOCI
(Amounts in Thousands)
Balance at August 31,        2001      
$
(21,436)
$
94 
$
(21,342)
Foreign currency translation        adjustment      
-0-
13 
13 
Net gain on cash flow hedges, net of        tax      
2,357 
-0-
2,357 
Reclassification adjustments, net of        tax      
23,279 
-0-
23,279 
Balance at May 31,        2002      $
4,200 
$
107 
$
4,307 
Changes in accumulated other comprehensive income (AOCI) during the nine    months ended May 31, 2003 were as follows:

Cash Flow
Foreign Currency
Total
Hedges
Translation
AOCI
(Amounts in Thousands)
Balance at August 31,        2002      
$
3,803 
$
104 
$
3,907 
Foreign currency translation        adjustment      
-0-
2 
2 
Net loss on cash flow hedges, net of        tax      
(179)
-0-
(179)
Reclassification adjustments, net of        tax      
(3,624)
-0-
(3,624)
Balance at May 31,        2003      $
-0-
$
106 
$
106 
**Page 18**

Comprehensive loss for the nine months ended May 31, 2002 and 2003 is as    follows:

Nine Months Ended
May 31        2002
May 31        2003
(Amounts in Thousands)
Net loss      
$
(236,013)$
(435,415)
Net gains (losses) arising during the period
      Cash flow        hedges:
            Net        derivative gains (losses) during period      
$
2,775 $
(179)
            Reclassification        adjustment      
27,413 
(4,183)
      Foreign        currency translation adjustment      
13 
2
Other comprehensive income (loss) before        tax      
$
30,201 
$
(4,359)
Income tax benefit (expense) related to items        of
      other        comprehensive income      
(4,552)
558 
Other comprehensive income        (loss)      
$
25,649 $
(3,801)
Comprehensive        loss      
$
(210,364)$
(439,216)
Comprehensive loss for the three months ended May 31, 2002 and 2003 is as    follows:

Three Months Ended
May 31        2002
May 31        2003
(Amounts in Thousands)
Net loss      
$
(189,517)$
(47,235)
Net gains (losses) arising during the period
      Cash flow        hedges:
            Net        derivative gains (losses) during period      
$
3,833 $
(439)
            Reclassification        adjustment      
11,124 
(566)
      Foreign        currency translation adjustment      
3 
2 
Other comprehensive income (loss) before        tax      
$
14,960 
$
(1,003)
Income tax expense related to items of
      other        comprehensive income      
(2,255)
-0-
Other comprehensive income        (loss)      
$
12,705$
(1,003)
Comprehensive        loss      
$
(176,812)$
(48,238)
**Page 19**

**(8)      Derivative Financial Instruments**

Farmland is exposed to market risk, such as changes in commodity prices,    currency exchange rates and interest rates.  In Farmland's various production    processes, we are subject to raw material price fluctuations caused by supply conditions,    weather, economic conditions and other factors.  To manage volatility associated with    these exposures, Farmland may enter into various derivative transactions pursuant to our    established policies.  Generally, these contracts expire within twelve months,    although we may enter into longer term contracts if deemed appropriate.

We account for derivative instruments in accordance with SFAS No. 133,    "Accounting for Derivative Instruments and Hedging Activities," as    amended.  This standard imposes extensive recordkeeping requirements in order to    designate a derivative financial instrument as a hedge.  As a result, certain of our    segments may hold derivative instruments, such as exchange traded grain, crude oil and    live hog and cattle futures, certain natural gas contracts and foreign currency forward    positions that we believe provide an economic hedge of future transactions but have not    been designated as a hedge.  Gains or losses related to the change in fair value of    these derivative instruments are classified as a component of other income    (expense).  At May 31, 2003, we recorded receivables of $0.5 million in other current    assets related to unrealized gains on derivative instruments, and we recorded payables of    $1.6 million in other current liabilities related to unrealized losses on derivative    instruments.  During May 2003 we sold our long-term derivative contract with a    carrying value of $8.7 million as part of the sale of our domestic nitrogen assets.

As a result of the disposition in May 2003 of primarily all of our    domestic nitrogen assets we are no longer designating derivative commodity instruments as    cash flow hedges for accounting purposes.

Prior to the sale of our domestic nitrogen assets we used cash flow hedges    to reduce our exposure to the variability in future cash flows associated with natural    gas.  Gains and losses on closed contracts were recorded in AOCI and were    reclassified, on a first-in, first-out basis, as a component of cost of sales when the    related crop production product was sold.  During the nine month period ended May 31,    2003, approximately $3.0 million was reclassified into earnings as other income as a    result of discontinuance of cash flow hedges because it became probable that the original    forecasted purchase of natural gas would not occur.

**(9)      Commitments and Contingencies**

Farmland has been designated by the Environmental Protection Agency    ("EPA") as a potentially responsible party ("PRP") under the    Comprehensive Environmental Response, Compensation and Liability Act ("CERCLA"),    at various sites.  In addition, we are aware of possible obligations associated with    environmental matters at other sites, including sites where no claim or assessment has    been made.  Our accrued liability for probable and reasonably estimable obligations    for resolution of environmental matters was $27.1 million and $20.0 million at May 31,    2003 and August 31, 2002, respectively.  Certain environmental claims may be    discharged by the Court, including certain amounts accrued at May 31, 2003.  We    periodically review and, as appropriate, revise our environmental accruals.  Based on    current information and regulatory requirements, we believe that the accruals established    for environmental expenditures are adequate.

The ultimate costs of resolving certain environmental matters are not    quantifiable because many such matters are in preliminary stages and the timing and extent    of actions that governmental authorities may ultimately require are unknown.  It is    possible that the costs of such resolution may be greater than the liabilities which, in    the opinion of management, are probable and which can be reasonably estimated at May 31,    2003.  In the opinion of management, it is reasonably possible for such additional    costs to approximate an additional $5.5 million.

Under the Resource Conservation Recovery Act of 1976 ("RCRA")    and under state regulations, Farmland has three closure and five post-closure plans in    place for four locations.  Such closure and post-closure costs are estimated to be    $7.7 million at May 31, 2003, of which $4.6 million has been accrued (and are in addition    to the $27.1 million accrual and the $5.5 million discussed in the prior    paragraphs).  
- Page 20

The EPA has issued rules limiting sulfur in gasoline to 30 parts per    million and in diesel fuel to 15 parts per million.  The rules affecting gasoline    have a January 1, 2004 compliance date.  The EPA has issued Farmland a regulatory    extension of the gasoline deadline until January 1, 2008.  The rules affecting diesel    fuel have a June 1, 2006 compliance date.  Based on information currently available,    we anticipate that, at our Coffeyville, Kansas petroleum refinery, expenditures in the    range of approximately $75 million to $85 million will be required to achieve compliance    with these rules.  We have no present intention to incur these costs as we intend to    sell the refinery as a part of our Plan of Reorganization.

During 2002, Agriliance inappropriately setoff approximately $17.5 million    of payables due from Agriliance to Farmland against receivables due to Agriliance from    Farmland.  We initiated a legal proceeding to challenge this setoff on the grounds    that Agriliance:
-  

overstated the amounts due from Farmland;-  

did not have the legal right to setoff certain amounts due from        Farmland against payables due to Farmland; and-  

setoff amounts that are in dispute.
Following a mediation process, Agriliance has now paid $16.5 million    due to Farmland. 

Farmland is involved in various lawsuits arising in the normal course of    business.  In the opinion of management, the ultimate resolution of these litigation    issues is not expected to have a material adverse effect on our unaudited Condensed    Consolidated Financial Statements.

**(10)      Capital Shares and Equities**

A summary of member shares and associate member shares is as follows:    (Dollar amounts in thousands)

**Common Shares**
**Associate Member        Common Shares**
**Dollars**
**Number**
**Dollars**
**Number**
**Balance at August 31, 1999**$
508,029 
20,321,160 
$
26,889 
1,075,560 
Prior year patronage refund allocation
18,241 
729,640 
3,757 
150,280 
Exchange of common shares,            associate member common shares           and other equities
        (2,209)
        (88,360)
        (345)
        (13,800)
Issue, redemption and cancellation of            equities
        (1,185)
        (47,400)
        20 
        800 
**Balance at August 31, 2000**$
522,876 
20,915,040 
$
30,321 
1,212,841 
Prior year patronage refund allocation
5,268 
210,713 
2,865 
114,594 
Exchange of common shares,            associate member common shares           and other equities
        (207)
        (8,288)
        (4,952)
        (198,087)
Issue, redemption and cancellation of            equities
        (374)
        (14,960)
        (243)
        (9,720)
**Balance at August 31, 2001**$
527,563 
21,102,505 
$
27,991 
1,119,624 
Exchange of common shares,            associate member common shares           and other equities
        (2,557)
        (102,265)
        (1,166)
        (46,637)
Issue, redemption and cancellation of            equities
        (1,000)
        (39,985)
        (12)
        (480)
**Balance at August 31, 2002**$
524,006 
20,960,255 
$
26,813 
1,072,510 
Exchange of common shares,
   associate member common        shares             and other equities
        (544)
        (21,760)
        1,116
        44,656
Other
2,613 
104,504 
63
2,517
**Balance at May 31, 2003**$
526,075 
21,042,999 
$
27,992
1,119,683
**Page 21**

**(11)      Restructuring and Other Charges**

During both fiscal 2001 and 2002, Farmland recognized restructuring    reserves as a result of restructuring activities.  During the nine months ended May    31, 2003, an adjustment in the amount of $0.6 million was made to reduce the reserve    balance as the result of a settlement with a third party regarding certain    liabilities.  Deductions to the reserve in the amount of $0.5 for the nine months    ended May 31, 2003 relate to payments made for catalyst maintenance at our fertilizer    plant in Pollock, Louisiana. 

During the nine months ended May 31, 2002, adjustments to the reserve    reduced the balance by $2.8 million.  The major component of this adjustment resulted    from the sale, during October 2001, of the assets of Heartland Wheat Growers, our wheat    gluten plant in Russell, Kansas.  The sale released us from future plant maintenance,    property taxes, and all other obligations associated with maintaining idle plant and    property.  During the three months ended May 31, 2002, we added $0.8 million to the    restructuring reserve related to closing our Pollock, Louisiana fertilizer plant.     Deductions to the reserve in the amount of $1.8 million for the nine months ended May 31,    2002 and $0.5 million for the three months ended May 31, 2002 represent severance payments    and ongoing maintenance costs associated with the closure of the wheat gluten plant and    our Mexico City office.

During the nine and three months ended May 31, 2002, we reduced the    carrying amounts of fixed assets at two of our fertilizer plants to their fair values in    accordance with SFAS No. 121, "Accounting for the Impairment of Long-Lived Assets and    for Long-Lived Assets to Be Disposed Of."  The affected plants were our plants    in Lawrence, Kansas, and Pollock, Louisiana, which have recently been operated only during    periods when we anticipated high near-term demand.  During the three months ended May    31, 2002, management decided to close the Pollock, Louisiana plant and to maintain the    Lawrence, Kansas plant for limited use as a terminal due to a combination of factors,    including weak product demand, inefficient plant operations, and logistical    inefficiencies.  The fair values of these crop production business segment assets    were based primarily on salvage value.  We obtained estimates from our engineers and    from crop production management as to the salvage value related to these assets, as well    as the related cost to salvage these assets.  Based on these estimates fixed assets    were reduced by $21.1 million and the carrying amounts of inventories, primarily for    supplies and catalyst at these facilities which did not have alternative uses, were    reduced by $10.0 million.  In addition, as noted above, we accrued $0.8 million of    estimated cost related to closing our Pollock, Louisiana fertilizer facility.  These    adjustments were recorded in restructuring and other charges in our unaudited Condensed    Consolidated Statements of Operations for the three months and nine months ended May 31,    2002.

During the three months ended May 31, 2002, a determination was made to    sell our long-term investments in Farmland Hydro, L.P. and Rocky Mountain Milling.     In accordance with Accounting Principles Board ("APB") No. 18, "The Equity    Method of Accounting for Investments in Common Stock", the carrying values of these    investments and other long-term assets were reduced by $22.4 million to their estimated    fair value, which is the estimated net sales proceeds.  Other impairment charges    totaling $1.3 million were recorded to reduce the carrying value of certain investments    for which the investment carrying value exceeded expected future cash flows.  

As part of the restructuring costs incurred in 2001, we recorded an asset    impairment related to the closure of our wheat gluten plant to its estimated net    realizable value.  During October 2001, the assets of the plant were sold and a gain    in the amount of $3.5 million was recorded, representing the excess of the net proceeds    over the plant's estimated net realizable value.

**Page 22**

The following table displays the activity and balances of the    restructuring reserve account from August 31, 2001 to May 31, 2002:

        Type of Cost
Aug 31, 2001        Balance
        Additions
        Adjustments
        Payments
May 31, 2002 Balance
(Amounts in Thousands)
Employee separations
$
1,602
$
16 
$
(228)
$
(1,362)
$
28
Facility closings
3,830
800 
(2,598)
(459)
1,573
Other
2,500
-0-
-0-
-0-
2,500
Total
$
7,932
$
816 
$
(2,826)
$
(1,821)
$
4,101
The following table displays the activity and balances of the    restructuring reserve account from August 31, 2002 to May 31, 2003:

 

        Type of Cost
Aug 31, 2002        Balance
        Additions
        Adjustments
        Payments
May 31, 2003        Balance
(Amounts in Thousands)
Facility closings
$
1,238
$
-0-
$
(659)
$
(508)
$
71
Other
2,150
-0-
(575)
-0-
1,575
Total
$
3,388
$
-0-
$
(1,234)
$
(508)
$
1,646
**(12)      Other Income**

Other income for the three and nine months ended May 31, 2003 includes    $1.9 million and $54.0 million, respectively, in proceeds received from settlements    related to vitamin supplements.

Other income for the nine months ended May 31, 2002 includes a gain of    $18.0 million recognized on the sale of our equity interest in Country Energy to Cenex    Harvest States, partially offset by  $16.2 million in shutdown cost associated with    fertilizer plants we temporarily idled.

Other income for the three months ended May 31, 2002 includes losses    from derivative commodity instruments of $6.3 million, a loss of $3.1 million on the sale    of investments and we incurred $8.2 million in unrecovered fixed costs due to the company    temporary idling of production facilities.

**Page 23**

**(13)      Reorganization Expense**

Costs directly related to our reorganization under Chapter 11 of the    Bankruptcy Code are reflected as either Reorganization expense or Discontinued operations    in our unaudited Condensed Consolidated Statements of Operations.  Reorganization    expense for the three and nine month periods ended May 31, 2002 and 2003 was as follows:

Nine Months Ended
Three Months Ended
May 31, 2002
May 31, 2003
May 31, 2002
May 31, 2003
(Amounts in        Thousands)
Continuing Operations:
Impairment of property, plant and 
  equipment, and other assets
$              28,655        
$         380,450        
$           28,655        
$              702        
Legal and professional fees
1,722 
24,714 
1,722 
8,621 
Rejected executory contracts
-0- 
22,803 
-0- 
22,009 
Severance and employee retention
-0- 
7,487 
-0- 
4,726 
(Gain) loss on settlement with 
  customers and vendors
-0-
(994)
-0- 
1,290 
Loss on sale of property, plant and        
  equipment  
-0-
3,113 
-0- 
3,231 
Loss on sale of investments
-0- 
15,427 
-0- 
14,523 
Financing fees 
24,342 
1,021 
24,342 
964 
Other
-0-
(150)
-0- 
156 
Reorganization expense from
  continuing operations
$              54,719        
$         453,871        
$           54,719        
$         56,222        
Discontinued Operations:
Impairment of property, plant and 
  equipment, and other assets
$                     -0-        
$           46,080        
$                  -0-        
$                -0-        
Legal and professional fees
-0- 
45 
-0-
15 
Rejected executory contracts
-0-
3,296 
-0- 
2,569 
Severance and employee retention
-0-
1,659 
-0- 
1,488 
Loss on settlement with 
  customers and vendors
-0-
297 
-0- 
378 
Loss on sale of property, plant and        
  equipment  
-0- 
31,691 
-0- 
32,959 
Reorganization expense from
  discontinued operations
$                     -0-        
$           83,068        
$                  -0-
$         37,409        
Total reorganization expense
$              54,719        
$         536,939        
$           54,719        
$         93,631        
**Page 24**

For the nine months ended May 31, 2003 cash flows related to our    reorganization activities were as follows:

Supplemental Schedule of Cash        Flows for Reorganization Activities
(Amounts in Thousands)
Source (Use) of CashCash paid for professional services
$
(24,513)Employee severance and retention payments
(6,445)Cash paid for bank fees
(1,021)Net cash proceeds from sale of fixed assets, investments            and inventories
        200,862Other cash reorganization items, net
3,000Total cash provided by reorganization activities
$
171,883
**(14)      Discontinued Operations**

 

**     Crop Production**

During May 2003 Farmland consummated the sale of a significant portion of    our domestic crop production nitrogen assets, which included the majority of our anhydrous    ammonia production and terminal facilities, primarily to Koch Nitrogen Company    ("Koch").  

The sale of our domestic nitrogen assets was in conjunction with our    reorganization proceedings and was subject to approval by the bankruptcy court.  An    auction was held for these assets during March 2003 and the final bids were approved by    the Court on April 1, 2003.  These series of related transactions resulted in the    purchase of assets and inventories and the assumption of certain liabilities by the buyers    for consideration, in aggregate, of approximately $125 million in cash, of which $5    million is held in escrow.  The sales proceeds were used to reduce outstanding bank    debt as required under the terms of both our DIP Credit Facility and our Pre-petition    Credit Facility.  

Each of the facilities sold represents a component of an entity as defined    within SFAS No. 144, "Accounting for the Impairment or Disposal of Long-Lived Assets    ("SFAS 144").  Accordingly, assets, liabilities, sales, cost of sales, and    operating expenses related to these components have been reclassified in the unaudited    Condensed Consolidated Financial Statements for all periods presented to    "Discontinued operations".

For business segment reporting purposes, the above assets are reported as    discontinued operations within the "Crop Production" segment.  Subsequent    to this sale, continuing crop production operations will consist of activity at our    fertilizer manufacturing facility located in Coffeyville, Kansas and our ownership    interest in two joint ventures, SF Phosphates Limited Company and Agriliance LLC.

During May 2003, Farmland also consummated the sale of our interest in    Farmland MissChem Limited, which owns an anhydrous ammonia production facility in The    Republic of Trinidad and Tobago, to Koch.  In accordance with SFAS No. 144, this sale    does not constitute a discontinued component of an entity and our earnings through the    date of sale related to this venture continue to be included in continuing operations    under the caption "Equity in net income (loss) of investees" for all periods    presented.

**     Tradigrain**

During February 2002 (the "measurement date"), a decision was    made to liquidate our international grain trading subsidiaries, collectively referred to    as Tradigrain.  Tradigrain was acquired in 1993 and provided international grain    marketing and brokerage services to our customers.  The formation of ADM/Farmland,    our domestic grain relationship, the changing environment which limited the availability    of bank credit for trading businesses, and our continuing focus on core businesses were    the primary reasons for exiting this business.  In accordance with APB No. 30,    "Reporting the Results of Operations -- Reporting the Effects of 

**Page 25**

Disposal of a Segment of a Business, and Extraordinary, Unusual and    Infrequently Occurring Events and Transactions," this liquidation constitutes a    discontinued operation.

The disposal plan consists primarily of the termination of normal    activity, the sale of existing inventories, the collection of receivables and other    claims, and the settlement of trade and financing liabilities.  For business segment    reporting purposes, Tradigrain business results are reported as discontinued operations    within the "World Grain" segment.  Proceeds from the liquidation of    Tradigrain are being used to pay Tradigrain's operating expenses and to repay Tradigrain's    debt obligations.

As of May 31, 2003, management estimates that Tradigrain's liquidation    will not result in a loss in a future period.  However, if actual events differ from    our estimates, there could be an impact on our results of operations and financial    position.  For example, the length of time required to liquidate our operations could    vary from our estimate, which would affect total general and administrative expenses    incurred during the liquidation.  Furthermore, Tradigrain's remaining assets    primarily consist of trade receivables.  Such trade receivables may be difficult to    fully collect during the windup of operations.  As a part of our accounting process    we have established reserves to reduce these receivables to our best estimate of net    realizable value.

**Page 26**

The following tables summarize financial information for Farmland's    discontinued operations.  

Balance sheets of discontinued operations:

August 31
May 31
2002
2003
(Amounts in Thousands)
**Assets**
Current Assets :
Crop production
     Accounts        receivable - trade$
48,653 $
18,636 
     Inventories
55,589 
3,009 
     Other current        assets
1,020 
5,960 
Tradigrain
     Accounts        receivable - trade 
20,756 
9,210 
     Inventories
104 
42 
     Other current        assets
36,304 
12,432 
          Total        current assets$
162,426 $
49,289 
Long-term Assets:
Crop production
     Property, plant        and equipment, net$
115,484 $
4,226 
     Other long-term        assets
10,831 
786 
Tradigrain
     Property, plant        and equipment, net
1,197 
3 
     Other long-term        assets
854 
444 
          Total        long-term assets$
128,366 $
5,459 
Total assets$
292,747$
56,654 Liabilities
Current Liabilities:
Crop production
     Accounts        payable - trade$
2,071 $
3,483 
     Other current        liabilities
4,585 
3,540 
Tradigrain
     Short-term        notes payable
2,614 
1,470 
     Accounts        payable -- trade
13,254 
2,335 
     Other current        liabilities 
19,252 
1,423 
          Total        current liabilities$
41,776 $
12,251 
Tradigrain
     Intercompany        liabilities $
11,540 $
4,544 
Crop production
     Intercompany        liabilities 
488 
407 
        Total        intercompanies liabilities$
12,028$
4,951
Crop production
     Liabilities        subject to compromise$
76,705 $
57,229 
Crop production
     Long-term        liabilities$
5,162 $
-0- 
Total liabilities$
135,671 $
74,431 
Net assets (liabilities) of discontinued        operations$
157,076 $
(17,777)
 

**Page 27**

Net sales and income (loss) from discontinued operations:

 

Nine Months Ended May 31
Three Months Ended May 31
2002
2003
2002
2003
(Amounts in Thousands)
Crop production net sales$
331,238 $
251,125 
$
136,559 
$
77,563 
Tradigrain net sales
965,158 
177 
197,440 
-0-
     Total net sales$
1,296,396 $
251,302 
$
333,999 
$
77,563 
Crop production
     Income (loss)        from discontinued                   operations before        reorganization                   expenses        $
        (30,462)        $
        5,632 
        $
        (13,871)
        $
        1,222 
     Reorganization        expenses
-0-
(83,068)
-0-
(37,409)
     Pretax loss        from discontinued                   operations        $
        (30,462)        $
        (77,436)
        $
        (13,871)
        $
        (36,187)
     Income tax        benefit 
5,826 
-0-
2,653 
-0-
     Net loss from        discontinued                 operations        $
        (24,636)        $
        (77,436)
        $
        (11,218)
        $
        (36,187)
Tradigrain
     Pretax income        (loss) from                 discontinued operations        $
        (30,505)        $
        (54)
        $
        (17,201)
        $
        96 
     Income tax        expense
(4,779)
(143)
(3,918)
(190)
     Net loss from        discontinued                   operations        $
        (35,284)        $
        (197)
        $
        (21,119)
        $
        (94)
Total net loss from discontinued              operations        $
        (59,920)        $
        (77,633)
        $
        (32,337)
        $
        (36,281)
Cash flows related to discontinued operations:

Nine Months Ended May 31
2002
2003
(Amounts in Thousands)
Net cash provided by (used in) operating        activities
     Crop        production
$
54,751 
$
(34,750)
     Tradigrain
124,898 
14,123 
Total net cash provided by (used in)        operating activities
$
179,649 
$
(20,627)
Net cash provided by investing activities
     Crop        production
$
-0-
$
124,223 
     Tradigrain
4,984 
349 
Total net cash provided by investing        activities
$
4,984 
$
124,572 
Net cash (used in) financing activities
     Crop        production
$
(54,751)
$
(89,473)
     Tradigrain
(125,006)
(14,775)
Total net cash (used in) financing        activities
$
(179,757)
$
(104,248)
Net increase (decrease) in cash and cash        equivalents
4,876 
(303)
Cash and cash equivalents at beginning of        period
8,708 
7,014 
Cash and cash equivalents at end of period
13,584 
6,711 **Page 28**
**(15)      Notes Receivable -- Related    Parties**
Notes receivable due from ventures, primarily from Farmland Hydro, totaled    $11.5 million and $17.1 million at August 31, 2002 and May 31, 2003, respectively.     The note receivable from Farmland Hydro accrues interest at a variable rate (4.735% at    both August 31, 2002 and at May 31, 2003) based on the rate Farmland Hydro is charged by    its commercial lender.  Accrued interest is payable annually on December 31, and    principal is payable in annual installments through December 31, 2004.
**(16)      Industry Segment Information**
As a result of changing our management structure, effective September 1, 2002, Pork    Marketing and Beef Marketing are presented as separate segments rather than as components    of the Refrigerated Foods segment.  Segment results for the three months and nine    months ended May 31, 2002 were reclassified to conform to our current operational    structure.  
Included in our segment results from continuing operations are proceeds from    settlements related to vitamin supplements received, and recognized as income during the    nine months ended May 31, 2002 and 2003 of $1.6 million and $54.0 million, respectively    and during the three months ended May 31, 2002 and 2003 of $0.4 million and $1.9 million,    respectively.  This income is primarily recognized in our feed segment.
Management, when evaluating business segment performance, evaluates performance before    reorganization charges and credits.  We believe this measurement provides a better    indication of the performance of a business segment.
**Page 29**

**Nine  months ended****May 31, 2002  (Page 1 of 3)**(Amounts in Thousands) 
**CONSOLIDATED SEGMENTS**
Unallocated
Combined Segments
Corporate Expenses
 

Consolidated
Sales & transfers
$
6,591,803 
$
-0-
$
6,591,803 
Transfers between segments
(1,947,220)
-0-
(1,947,220)
Net sales
$
4,644,583 
$
-0-
$
4,644,583 
Income (loss) from            continuing operations before            reorganization expense
 

$
        (132,860)
 

$
        11,486 
 

$
        (121,374)
Reorganization expense
(3,300)
(51,419)
(54,719)
Income (loss) from continuing            operations
        $
        (136,160)
        $
        (39,933)
        $
        (176,093)
Loss from discontinued        operations,
   net of income        tax expense              (benefit)
        (59,920)
        -0-
        (59,920)
Net income (loss)$   
(196,080)
$
(39,933)
$
(236,013)
Goodwill
$
29,409 
$
-0-
$
29,409
Total assets
$
2,122,651 
$
319,663 
$
2,442,314 
 
**Nine months ended****May 31, 2003  (Page 1 of 3)**(Amounts in Thousands) 
**CONSOLIDATED SEGMENTS**
Unallocated
Combined Segments
Corporate Expenses
 

Consolidated
Sales & transfers
$
5,554,350 
$
-0-
$
5,554,350 
Transfers between segments
(719,565)
-0-
(719,565)
Net sales
$
4,834,785
$
-0-
$
4,834,785 
Income (loss) from            continuing operations before            reorganization expense
 

        $
        97,960 
 

        $
        (1,871)
 

        $
        96,089 
Reorganization expense
(416,845)
(37,026)
(453,871)
Income (loss) from continuing            operations
        $
        (318,885)
        $
        (38,897)
        $
        (357,782)
Loss from discontinued        operations,
   net of income        tax expense
(77,633)
-0-
(77,633)
Net income (loss)
$
(396,518)
$
(38,897)
$
(435,415)
Goodwill
$
28,289 
$
-0-
$
28,289 
Total assets
$
1,224,307 
$
141,134 
$
1,365,441 
**Page 30**

 
**Nine months ended****May 31, 2002 (Page 2 of 3)**
(Amounts in        Thousands)
**OUTPUT SEGMENTS**
Total
Pork
Beef
World
Output
Marketing
Marketing
Grain
Segments
Sales and transfers$
1,903,571 $
2,498,439 $
2,333 $
4,404,343 
Transfers between segments
(654,392)
(51,888)
-0-
(706,280)
Net sales$
1,249,179 $
2,446,551 $
2,333 $
3,698,063 
Income (loss) from continuing           operations before reorganization            expense        $
        5,816         $
        24,165         $
        (2,894)        $
        27,087 
Reorganization expense 
-0-
-0-
-0-
-0-
Income (loss) from continuing           operations
        5,816 
        24,165 
        (2,894)
        27,087 
Loss from discontinued            operations, net of income tax           expense (benefit)        $
        -0-        $
        -0-        $
        (35,283)        $
        (35,283)
Net income (loss)$
5,816 $
24,165 $
(38,177)$
(8,196)
Goodwill$
2,810 $
16,148 $
10,451 $
29,409 
Total assets$
383,003 $
397,540 $
211,443 $
991,986 
 

**Nine months ended**
**May 31, 2003 (Page 2 of 3)**(Amounts in Thousands)
**OUTPUT SEGMENTS**
Total
Pork
Beef
World
Output
Marketing
Marketing
Grain
Segments
Sales and transfers$
1,861,395 $
2,734,172 $
-0-$
4,595,567 
Transfers between segments
(649,325)
(64,226)
-0-
(713,551)
Net sales$
1,212,070 
$
2,669,946 $
-0-$
3,882,016 
Income (loss) from continuing           operations before            reorganization expense        $
        27,239         $
        29,197         $
        (7,917)        $
        48,519 
Reorganization expense
(18,029)
-0-
(890)
(18,919)
Income (loss) from continuing            operations        $
        9,210         $
        29,197         $
        (8,807)        $
        29,600 
Loss from discontinued            operations, net of income tax           expense
        -0-
        -0-
        (197)
        (197)
Net income (loss)$
9,210 $
29,197 $
(9,004)$
29,403 
Goodwill$
2,786 $
15,786 $
9,717 $
28,289 
Total assets$
355,199 $
425,285 $
65,418 $
845,902 
**Page 31**

**Nine months ended**
**May 31, 2002 (Page        3 of 3)**
(Amounts in        Thousands)
**INPUT AND OTHER        SEGMENTS**
Crop        ProductionPetroleumFeedOther Operating        UnitsTotal Input and        Other Segments
Sales & transfers$
144,849 $
742,048 $
-0-$
1,300,563 $
2,187,460 
Transfers between segments
(6,652)
(7,495)
-0-
(1,226,793)
(1,240,940)
Net sales
$
138,197 $
734,553 $
-0-$
73,770 $
946,520 
Income (loss) from continuing            operations before            reorganization expense        $
        (130,956)        $
        (36,425)        $
        3,257         $
        4,177         $
        (159,947)
Reorganization expense
(3,300)
-0-
-0-
-0-
(3,330)
Income (loss) from continuing           operations        $
        (134,256)        $
        (36,425)        $
        3,257         $
        4,177         $
        (163,247)
Loss from discontinued           operations, net of           income tax expense (benefit)
        (24,636)
        -0-
        -0-
        -0-
        (24,636)
Net income (loss)$
(158,892)$
(36,425)$
3,257 $
4,177 $
(187,883)
Goodwill$
-0-$
-0-$
-0-$
-0-$
-0-
Total assets$
766,092 $
272,774 $
59,168 $
32,631 $
1,130,665 
 

**Nine months ended**
**May 31, 2003 (Page 3 of 3)**
(Amounts in Thousands)
**INPUT AND OTHER SEGMENTS**
 

Crop Production
 

 

Petroleum
 

 

Feed
Other Operating Units
Total Input and Other Segments
Sales & transfers$
140,421 $
807,451 $
-0-$
10,911 $
958,783 
Transfers between segments
(2,642)
(3,371)
-0-
(1)
(6,014)
Net sales
$
137,779 $
804,080 $
-0-$
10,910 $
952,769 
Income (loss) from            continuing operations before            reorganization expense
        $
        1,711         $
        (4,212)        $
        54,084         $
        (2,142)        $
        49,441 
Reorganization expense
(245,383)
(148,685)
(867)
(2,991)
(397,926)
Income (loss) from            continuing operations
        $
        (243,672)        $
        (152,897)        $
        53,217         $
        (5,133)        $
 

(348,485)
Loss from discontinued           operations, net of            income tax expense
        (77,436)
        -0-
        -0-
        -0-
        (77,436)
Net income (loss)
$
(321,108)$
(152,897)$
53,217 $
(5,133)$
(425,921)
Goodwill
$
-0-$
-0-$
-0-$
-0-$
-0-
Total assets
$
189,380 $
119,723 $
62,368 $
6,934 $
378,405 
**Page 32**

**Three months ended**
**May 31, 2002  (Page 1 of        3)**
(Amounts in Thousands) 
**CONSOLIDATED SEGMENTS**
Unallocated
Combined Segments
Corporate Expenses
 

Consolidated
Sales & transfers
$
1,919,201 
$
-0-
$
1,919,201 
Transfers between segments
(471,911)
-0-
(471,911)
Net sales
$
1,447,290 
$
-0-
$
1,447,290 
Income (loss) from            continuing operations before reorganization            expense
 

$
        (132,749)
        $
        30,288 
 

$
        (102,461)
Reorganization expense
(3,300)
(51,419)
(54,719)
Income (loss) from continuing        operations
$
(136,049)
$
(21,131)
$
(157,180)
Loss from discontinued            operations, net of income tax            expense (benefit)
        (32,337)
        -0-
        (32,337)
Net income (loss)
$
(168,386)
$
(21,131)
$
(189,517)
Goodwill
$
29,409 
$
-0-
$
29,409 
Total assets
$
2,122,651 
$
319,663 
$
2,442,314 
 

**Three months ended**
**May 31, 2003  (Page 1 of        3)**
(Amounts in Thousands) 
**CONSOLIDATED SEGMENTS**
Unallocated
Combined Segments
Corporate Expenses
 

Consolidated
Sales & transfers
$
1,963,784 
$
-0-
$
1,963,784 
Transfers between segments
(243,939)
-0-
(243,939)
Net sales
$
1,719,845 
$
-0-
$
1,719,845 
Income (loss) from            continuing operations before            reorganization expense
 

$
        46,398 
 

$
        (1,130)
 

$
        45,268 
Reorganization expense
(37,835)
(18,387)
(56,222)
Income (loss) from continuing            operations
        $
        8,563
        $
        (19,517)
        $
        (10,954)
Loss from discontinued            operations, net of income tax            expense
        (36,281)
        -0-
        (36,281)
Net income (loss)
$
(27,718)
$
(19,517)
$
(47,235)
Goodwill
$
28,289 
$
-0-
$
28,289 
Total assets
$
1,224,307 
$
141,134 
$
1,365,441 
**Page 33**

**Three months ended**
**May 31, 2002 (Page 2 of 3)**(Amounts in Thousands)
**OUTPUT SEGMENTS**
Total
Pork
Beef
World
Output
Marketing
Marketing
Grain
Segments
Sales and transfers$
584,917 $
854,293 $
-0-$
1,439,210 
Transfers between segments
(195,100)
(21,581)
-0-
(216,681)
Net sales$
389,817 $
832,712 $
-0-$
1,222,529 
Income (loss) from continuing           operations before reorganization            expense        $
        (6,218)        $
        2,558         $
        (2,376)        $
        (6,036)
Reorganization expense
-0-
-0-
-0-
-0-
Income (loss) from continuing           operations        $
        (6,218)        $
        2,558        $
        (2,376)        $
        (6,036)
Loss from discontinued            operations, net of income tax           expense (benefit)
        -0-
        -0-
        (21,119)
        (21,119)
Net income (loss)$
(6,218)$
2,558 $
(23,495)$
(27,155)
Goodwill$
2,810 $
16,148 $
10,451 $
29,409 
Total assets$
383,003 $
397,540 $
211,443 $
991,986 
 

**Three months ended**
**May 31, 2003 (Page 2 of 3)**(Amounts in Thousands)
**OUTPUT SEGMENTS**
Total
Pork
Beef
World
Output
Marketing
Marketing
Grain
Segments
Sales and transfers$
620,766 $
1,009,638 $
-0-$
1,630,404 
Transfers between segments
(222,837)
(20,081)
-0-
(242,918)
Net sales$
397,929 
$
989,557 $
-0-$
1,387,486 
Income (loss) from continuing           operations before            reorganization expense        $
        8,965         $
        11,431         $
        (2,040)        $
        18,356 
Reorganization expense
(20,034)
-0-
3
(20,031)
Income (loss) from continuing            operations        $
        (11,069)        $
        11,431         $
        (2,037)        $
        (1,675)
Loss from discontinued            operations, net of income tax           expense
        -0-
        -0-
        (93)
        (93)
Net income (loss)$
(11,069)$
11,431 $
(2,130)$
(1,768)
Goodwill$
2,786 $
15,786 $
9,717 $
28,289 
Total assets$
355,199 $
425,285 $
65,418 $
845,902 
**Page 34**

 

**Three months ended**
**May 31, 2002 (Page        3 of 3)**
(Amounts in        Thousands)
**INPUT AND OTHER        SEGMENTS**
        Crop Production
        Petroleum
        Feed
Other Operating        Units
Total Input and Other Segments
Sales & transfers$
46,657 $
153,251 
$
-0-
$
280,083 
$
479,991 
Transfers between segments
(1,562)
(1,135)
-0-
(252,533)
(255,230)
Net sales
$
45,095 $
152,116 $
-0-$
27,550 $
224,761 
Income (loss) from continuing            operations before            reorganization expense        $
        (69,546)        $
        (55,131)        $
        596         $
        (2,632)        $
        (126,713)
Reorganization expense
(3,300)
-0-
-0-
-0-
(3,300)
Income (loss) from continuing            operations        $
        (72,846)        $
        (55,131)        $
        596        $
        (2,632)        $
        (130,013)
Loss from discontinued           operations, net of           income tax expense (benefit)
        (11,218)
        -0-
        -0-
        -0-
        (11,218)
Net income (loss)$
(84,064)$
(55,131)$
596$
(2,632)$
(141,231)
Goodwill$
-0-$
-0-$
-0-$
-0-$
-0-
Total assets$
766,092 $
272,774 $
59,168 $
32,631 $
1,130,665 
 

**Three months ended**
**May 31, 2003 (Page 3 of 3)**
(Amounts in Thousands)**INPUT AND OTHER SEGMENTS**        Crop Production        Petroleum        Feed        Other Operating UnitsTotal Input and Other Segments
Sales & transfers
$
48,213 $
283,545 $
-0-$
1,622 $
333,380 
Transfers between segments
-0-
(1,020)
-0-
(1)
(1,021)
Net sales
$
48,213 $
282,525 $
-0-$
1,621 $
332,359 
Income (loss) from            continuing operations    before reorganization            expense
        $
        17,890         $
        7,677         $
        2,771         $
        (296)        $
        28,042 
Reorganization expense
(14,585)
(39)
-0-
(3,180)
(17,804)
Income (loss) from            continuing operations
        $
        3,305         $
        7,638         $
        2,771         $
        (3,476)        $
        10,238 
Loss from discontinued           operations, net of            income tax expense
        (36,188)
        -0-
        -0-
        -0-
        (36,188)
Net income (loss)
$
(32,883)$
7,638 $
2,771 $
(3,476)$
(25,950)
Goodwill
$
-0-$
-0-$
-0-$
-0-$
-0-
Total assets
$
189,380 $
119,723 $
62,368 $
6,934 $
378,405 
**Page 35**

**(17)      Subsequent Events**

 

Subsequent to May 31, 2003, we agreed to sell our interest in FNBPC to    U.S. Premium Beef for a purchase price of approximately $230 million.  This sale is    subject to Court approval, which we anticipate will be granted.  On consummation of    this transaction, we anticipate we will recognize a gain on sale.

The following table summarizes the major classes of assets and liabilities    of FNBPC.  

August 31

2002
May 31

2003
(Amounts in Thousands)
Assets
Accounts receivable - trade
$
117,236
$
157,483
Inventories
64,255
57,851
Other current assets
28,869
34,236
     Total current        assets
$
210,360
$
249,570
Property, plant and equipment, net
$
141,491
$
159,998
Other long-term assets
15,119
15,025
     Total long-term        assets
$
156,610
$
175,023
Total assets
$
336,970
$
424,593
Liabilities
Accounts payable-trade
$
25,212
$
28,009
Other current liabilities
88,464
$
100,593
     Total current        liabilities
$
113,676
$
128,602
Long-term debt and other
116,377
129,550
Total liabilities
$
230,053
$
258,152
Although the entire amount of these assets and liabilities are included in    our unaudited Condensed Consolidated Balance Sheets, we only own 71.2% of FNBPC.     Accordingly, at August 31, 2002 and May 31, 2003, USPB held a minority interest in the    equity of FNBPC of approximately $38.6 million and $47.1 million, respectively.

Subsequent to May 31, 2003, we reached a "stalking horse"    agreement with Smithfield to purchase our pork marketing assets for approximately $363.5    million.  We will request that the Court approve an auction for the pork marketing    assets.  If the Court approves the auction and also approves the ultimate sale of    these assets, we anticipate that, in the period the sale is consummated, we will recognize    a gain on sale of our pork marketing assets.

**Page 36**

**Item 2.      MANAGEMENT'S DISCUSSION AND    ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS**

The information contained in this discussion and in the accompanying    unaudited Condensed Consolidated Financial Statements and Notes presented in this Form    10-Q should be read in conjunction with information set forth in Part II, Items 7 and 8,    in Farmland's Annual Report on Form 10-K for the year ended August 31, 2002.

**Recent Developments**

      ***Bankruptcy Proceedings***

On May 31, 2002 (the "Petition Date"), Farmland Industries, Inc.    and four of its subsidiaries, Farmland Foods, Inc., Farmland Pipe Line Company, Farmland    Transportation, Inc., and SFA, Inc., (collectively, the "Debtors") filed    voluntary petitions for protection under Chapter 11 of the United States Bankruptcy Code    (the "Bankruptcy Code") in the United States Bankruptcy Court, Western District    of Missouri (the "Court") (Joint Case Number 02-50557-JWV).  The filings    were made in order to facilitate the restructuring of the Debtors' trade liabilities,    debt, and other obligations.  We continue to manage the business, as    debtors-in-possession, but may not engage in transactions outside the ordinary course of    business without the approval of the Court.

On June 4, 2002, the Court appointed a committee to represent the    interests of unsecured creditors (the "Creditors' Committee") and a committee to    represent the interests of unsecured bondholders (the "Bondholders'    Committee").  The Creditors' Committee and the Bondholders' Committee are    comprised of representatives of the Debtors' unsecured creditors and unsecured    bondholders, respectively.  Both committees review and gather information about the    Debtors' financial condition and restructuring activities.  We are required to    reimburse certain fees and expenses of each committee, including fees for attorneys and    other professionals, to the extent allowed by the Court.

Subsequent to the Petition Date, the Court approved the Debtors' request    to enter into a new credit facility with a syndicate of banks to provide up to $306.0    million of debtors-in-possession financing ("the DIP Credit Facility").     The DIP Credit Facility partially replaced a five-year $500 million credit facility    entered into with a syndicate of banks on February 7, 2002 (the "Pre-petition Credit    Facility").

As a result of the Chapter 11 proceedings, virtually all liabilities,    litigation and other claims against the Debtors that were in existence as of the Petition    Date are stayed unless the stay is modified or lifted or payment is authorized by the    Court.  As part of the reorganization process, the Debtors have attempted to notify    all known or potential creditors of the Chapter 11 filings for the purpose of identifying    all pre-petition claims against the Debtors.  January 10, 2003 (the "Bar    Date") was set by the Court as the date by which most creditors were required to file    proof of claims against the Debtors.  We currently are evaluating these claims for    possible objections.  As a result, at this time the ultimate amount of claims that    will be allowed by the Court is not determinable.    

Pursuant to the provisions of the Bankruptcy Code, on November 27, 2002,    the Debtors filed with the Court a plan of reorganization under which the Debtors'    liabilities and equity interests would be restructured.  The plan of reorganization    identifies various classes of creditors and equity interests.  Classes that will be    paid in full or whose rights are not altered are considered unimpaired and will not be    solicited to vote on the plan of reorganization.  Classes that will not be paid in    full are considered impaired.  Impaired classes include holders of unsecured demand    loan certificates and holders of unsecured subordinated debenture bonds, as well as    general unsecured creditors of Farmland Industries, Inc.  As a general matter,    impaired classes are entitled to vote as a class to accept or reject the plan of    reorganization.

 

Our plan of reorganization, filed November 27, 2002, contemplated that the    Debtors would reorganize around the beef marketing and/or pork marketing businesses, or    that the Debtors would sell all or substantially all or our assets.  The Debtors now    believe it will be in the best interests of the creditors to 

**Page 37**

proceed with the sale of substantially all of our assets under Chapter 11    of the Bankruptcy Code.  The Debtors intend to file an amended plan of reorganization    (the "Plan of Reorganization" or the "Plan") incorporating this    direction and our proposed distributions to creditors.  The Debtors also intend to    file a disclosure statement providing all creditor classes with information regarding the    Plan.  Once the Court approves the disclosure statement, we will send the Plan of    Reorganization and the disclosure statement to the various impaired classes, and the Plan    will be voted on by those classes.  There can be no assurance that the Plan of    Reorganization will be approved by the creditors or, if approved by the creditors, that    the Plan will be confirmed by the Court.

Although, as disclosed above, we believe we will sell substantially all of    our assets, significant uncertainties still exist:
-      

the Debtors must still file a        disclosure statement describing the Plan of Reorganization;-      

the Court must approve the Plan        and the disclosure statement;-   

the impaired classes, to the        extent required, must vote to accept the Plan; and-       

the Court must confirm the Plan.
As these events unfold, we will continue to evaluate the recoverability of    assets and, as necessary, recognize impairment charges to the extent any asset's carrying    value exceeds its estimated net realizable value.

**      *    Disposition    of Assets***

Any sale of significant assets outside the normal course of business would be presented    to our creditor committees for review and must be approved by the Court.  If the    Board approves the acceptance of a bid, then we would present the bid to the creditor    committees for review, with a view, ultimately, to presenting the bid to the Court for    approval.

           ***Crop    Production Nitrogen Assets***

In February 2003, the Debtors entered into a purchase agreement with Koch    Nitrogen Company ("Koch") for the sale of the majority of our domestic nitrogen    assets, which includes most of our anhydrous ammonia production and terminal facilities    that we either own or lease.  The Debtors entered into a second purchase agreement    with Koch for the sale of our foreign nitrogen assets, consisting of our 50% ownership    interest in Farmland MissChem Limited and related assets.  Farmland MissChem Limited    owns an anhydrous ammonia production facility in The Republic of Trinidad and Tobago.

After conducting an auction in March 2003, the Court approved the sale of    the majority of our domestic crop production nitrogen assets, as well as our interest in    Farmland MissChem Limited and related assets, to Koch.  During the auction process,    we also sold certain domestic crop production nitrogen assets, primarily terminals, to    other parties.  These transactions resulted in the purchase of assets and inventories    and the assumption of certain liabilities by the buyers for consideration, in aggregate,    of approximately $201 million in cash, of which $7.0 million is held in escrow.  The    sales proceeds were used to reduce outstanding bank debt as required under the terms of    both our DIP Credit Facility and our Pre-petition Credit Facility.  We incurred a    loss on impairment of these assets of $276.9 million during the nine months ended May 31,    2003.  Of this estimated loss $46.1 million is related to components of our crop    production business that have been sold and are included in discontinued operations with    the remainder of the impairments included in reorganization expense in these unaudited    Condensed Consolidated Statements of Operations for the nine months ended May 31,    2003.  We also incurred an additional loss on the sale of our domestic and    international nitrogen assets in May 2003 of $46.3 million.  Of this loss on sale    $31.7 million is included in discontinued operations and $14.6 million is included in    reorganization expense as part of continuing operations in these unaudited Condensed    Statements of Operations for the three and nine months ended May 31, 2003.  We    believe the additional loss on sale was attributable to certain bidders' decisions not to    participate in the auction, which occurred during our third fiscal quarter, due to the    instability of natural gas markets as well as general economic uncertainties attributable    to the effects of the commencement of the war with Iraq at the time of the aucition.     Subsequent to this sale, our crop 

**Page 38**

production business consists primarily of our fertilizer manufacturing    facility located in Coffeyville, Kansas and our ownership interest in two joint ventures,    SF Phosphates Limited Company and Agriliance LLC.

           ***Petroleum    Assets***

In our plan of reorganization, filed November 27, 2002, we stated our    intent to dispose of our petroleum assets.  Despite this stated intent, these assets    are not classified as held for sale as, ultimately, any disposition must be approved by    the Court and, to date, the Court has not approved such disposition. As a result, as of    May 31, 2003 our petroleum assets were classified as held for operations.  These    assets have been tested for impairment using projected undiscounted cash flows based on    management's best assumptions regarding the use and eventual disposition of these assets    and the estimated fair value we would receive on disposition of these assets.  During    our first quarter, we tested our petroleum assets for impairment.  Based on these    tests, we determined the carrying value for these assets exceeded our estimated fair value    by $147.7 million and this amount was recognized as an impairment loss.  This    estimated loss is included in reorganization expense in the accompanying unaudited    Condensed Consolidated Statements of Operations for the nine months ended May 31,    2003.  

           ***North    America Grain Assets***

We are considering the possible sale of substantially all of our North    America Grain assets.  These assets are currently leased to ADM/Farmland, an    operating division of the Archer Daniels Midland Company ("ADM") and are    classified as held for operations.  As a part of the lease agreements, Farmland    shares in 50% of the earnings or losses of the ADM/Farmland unit.

**           *Beef    Marketing Assets***

We have identified a lead bidder to purchase our interest in Farmland    National Beef Packing Company, L.P. ("FNBPC") and received Court approval to    proceed with the auction process.  No overbids were received, so we will petition the    Court for approval of this transaction.  We believe, although there can be no    assurances, the Court will approve U.S. Premium Beef's ("USBP") bid to purchase    our interest in FNBPC for approximately $230 million.  When the transaction is    consummated, we estimate we will recognize a gain.

**           *Pork     Marketing Assets***

We have identified Smithfield Foods, Inc. ("Smithfield") as the    lead bidder to purchase our pork marketing assets for approximately $363.5 million.     We will request that the Court approve an auction for the pork marketing assets.  If    the Court approves the auction and also approves the ultimate sale of these assets, we    anticipate that, in the period the sale is consummated, we will recognize a gain on sale    of our pork marketing assets.

**Critical Accounting Policies**

The accompanying unaudited Condensed Consolidated Financial Statements of    Farmland are prepared in conformity with accounting principles generally accepted in the    United States.  The preparation of these financial statements requires the use of    estimates, judgments, and assumptions that affect the reported amounts of assets and    liabilities at the date of the financial statements and the reported amounts of revenues    and expenses during the periods presented.  These critical accounting policies are    identified and described more fully in "Management's Discussion and Analysis of    Financial Condition and Results of Operations -- Critical Accounting Policies"    included in our Annual Report on Form 10-K for the year ended August 31, 2002.

One of the identified critical accounting policies disclosed our method    for valuing long-lived and intangible assets, including goodwill.  This policy has    been modified as a result of the adoption of Statement of Financial Accounting Standards    ("SFAS") No. 144 "Accounting for the Impairment or Disposal of Long-Lived    Assets", on September 1, 2002.  Application of SFAS No. 144 requires management    to make various estimates, including estimates as to the fair value of long-lived    assets.  While all such estimates by 

**Page 38**

management have been in good faith, actual results will differ from    management's estimates.  See "Recent Developments -- Disposition of Assets"    for further information regarding application of SFAS No. 144.

**Contractual Obligations**

Farmland's contractual obligations, including commitments for future    payments under non-cancelable lease arrangements and short and long-term debt    arrangements, are summarized below.

Payments due by period
        Total
Less than 1 year
1-3         years
4-5         years
After 5 years
(Amounts in Millions)
Long-term debt including capital            leases 
        $
        187.3
        $
        40.7
        $
        46.4
        $
        72.4
        $
        27.8
Liabilities subject to compromise(1)
871.7
N/A
N/A
N/A
N/A
Operating leases(2)
109.4
23.8
32.0
16.0
37.6
Take or pay contracts
138.7
32.9
56.1
39.2
10.5
Forward purchase obligation (2) (3)
478.5
204.0
140.5
70.6
63.4
Total contractual obligations
$
1,785.6
$
301.4
$
275.0
$
198.2
$
139.3
(1)
As a result of the Chapter 11 filings,        substantially all pre-petition indebtedness of the Debtors is subject to compromise or        other treatment under the plan of reorganization.  Generally, actions to enforce or        otherwise effect payment of pre-Chapter 11 liabilities are stayed pending Court approval        or the confirmation of a plan of reorganization.
(2)
Future minimum lease payments and forward        purchase obligations may be reduced as we complete our review of all executory contracts        and determine which we will assume and which we will reject.  Once we reject an        operating lease or forward purchase obligation, we no longer owe the future minimum lease        payments or other future contractual payments, but we may owe damages to the other party.
(3)
The forward purchase contracts are primarily        for a commodity and have variable pricing.  The contractual obligations were        calculated using a five-year historical average price.  We also have contracts to        take, at variable formula prices, the output of our SF Phosphates joint venture.  As        the output is not controlled by Farmland, we have not included future purchases from SF        Phosphates in this table.  Our SF Phosphates venture agreement requires us to        purchase 50% of SF Phosphate's output.  This requirement runs for the life of our        participation in the venture.  During 2002, SF Phosphates operated at 94% of        capacity, and we purchased our required 50% of their production.  During the nine        month periods ended May 31, 2002 and 2003, SF Phosphates operated at or above 90% of        capacity, and we purchased our required 50% of their production.  Our sales        arrangements are adequate to sell all our share of SF Phosphates production even if SF        Phosphates operated at 100% capacity.  During the year ended August 31, 2002, we        purchased 302,288 tons of crop nutrients at a cost of $52.7 million from this venture.
**Financial Condition, Liquidity and Capital Resources**

Farmland's liquidity depends primarily on cash flow from operations and    our access to debt capital.  On May 31, 2002, due to significantly limited liquidity,    the Debtors filed voluntary petitions for protection under Chapter 11 of the Bankruptcy    Code.  The filings were made in order to facilitate the restructuring of the Debtors'    trade liabilities, debt, and other obligations.  The Debtors are currently operating    as debtors-in-possession under the supervision of the Court.

On February 7, 2002, Farmland and a syndicate of banks, including Deutsche    Bank Trust Company Americas, Rabobank, and CoBank, entered into the Pre-petition Credit    Facility.  The Chapter 11 petition

**Page 40**

filings constituted an event of default under the terms of our    Pre-petition Credit Facility.  As of the Petition Date, the Debtors were indebted    under the Pre-petition Credit Facility in the amount of $399.7 million (consisting of    $233.0 million in revolving loans, $31.7 million of letters of credit obligations and a    $135.0 million term loan) plus additional fees, interest and expenses.  The    Pre-petition Credit Facility was collateralized by a substantial portion of our accounts    receivable, inventories, property, plant and equipment and intangible assets.  

Subsequent to the Petition Date, the Debtors and a syndicate of banks,    including Deutsche Bank Trust Company Americas, entered into the DIP Credit Facility to    provide up to $306.0 million in post-petition financing.  The $306.0 million DIP    Credit Facility was comprised of two separate commitments: a $25.0 million Tranche A    commitment and a $281.0 million Tranche B commitment.  The Tranche A commitment was    intended to be a "backstop" to be used only if we needed to issue new letters of    credit or we had exhausted our borrowing capacity under Tranche B as determined    periodically by a borrowing base calculation based on collateral values.  During the    period beginning with the inception of the DIP Credit Facility and ending with the    termination of Tranche A (as described below), Farmland did not utilize Tranche A for any    borrowings.  

Farmland entered into an amendment to the DIP Credit Facility on January    8, 2003 (the "DIP Amendment").  The Court approved the DIP Amendment on    March 3, 2003 (the "Approval Date").  The DIP Amendment, as approved by the    Court:  
-  

eliminated the requirement that Farmland file a plan of reorganization        approved by all DIP Lenders;-  

eliminated the requirement that the auditors' report covering        Farmland's Consolidated Financial Statements express no doubts about the ability of        Farmland and its subsidiaries to continue as a going concern;-  

eliminated the Tranche A commitment as of December 9, 2002;-  

reduced the Tranche B commitment to $256.5 million as of the Approval        Date;-  

required prepayment of at least $40 million of loans under the DIP        Credit Facility or the Pre-petition Credit Facility by February 28, 2003 (such prepayment        was made and was applied to borrowings outstanding under Tranche B, reducing the Tranche B        commitment to $216.5 million) and an additional $10 million of loans under the DIP Credit        Facility or the Pre-petition Credit Facility by March 31, 2003 (such prepayment was made        and was applied to borrowings outstanding under both Tranche B and the Pre-petition Credit        Facility);-  

established milestones relating to the progress of the sale of our        crop production and beef marketing businesses;-  

permitted us to issue new letters of credit under the Tranche B        commitment; and-  

limited the application of the default interest rate, which had        increased our borrowing rate by 200 basis points during.the period from December 9, 2002        until the Approval Date.
On May 30, 2003, Farmland entered into a letter agreement amending    the DIP Credit Facility as follows:
-  

Farmland voluntarily reduced the Tranche B DIP Loan Commitment to        $62.5 million; and-  

Farmland received additional time to comply with certain milestones        related to the sale of its beef marketing business.
As of May 31, 2003, the DIP Credit Facility was comprised of     $62.5 million Tranche B commitment.  Farmland does not pay any commitment fees    related to the unused portion of the Tranche B commitment.  Our ability to borrow    under Tranche B of the DIP Credit Facility, as amended, is limited by several factors,    including:

 
-    
the amount available under Tranche B is determined        periodically through the use of a borrowing base formula based on the amount and nature of        our inventory, receivables and required reserves;-        
we are subject to two  budget covenants contained in the        DIP Credit Facility, as amended: (1) a maximum amount of the DIP Credit Facility that can        be utilized,  and (2) a minimum level of operating revenues, both as described in the        agreement; and-      
we are required to comply with all of the other terms and        conditions of the DIP Credit Facility.
**Page 41**

As of May 31, 2003, Farmland had no borrowings under the DIP Credit    Facility and $13.1 million of the facility was being utilized to support letters of    credits.  As of May 31, 2003, we had $28.0 million of available cash balances to meet    ongoing commitments.  Management believes that our borrowing capacity under the DIP    Credit Facility, as amended, is adequate to enable us to continue operations under the    supervision of the Court. 

The DIP Credit Facility is collateralized by a first priority priming lien    on all assets of the Debtors, including all real, personal and mixed property, both    tangible and intangible, but excluding rights in respect to avoidance actions approved by    the Court under the Bankruptcy Code.  The DIP Credit Facility also allows for super    priority administrative expense claim status in the Chapter 11 cases with priority over    certain other administrative expenses of the kind specified or ordered pursuant to    provisions of the Bankruptcy Code.  The DIP Credit Facility also includes various    restrictive covenants prohibiting the Debtors from, among other things, incurring    additional indebtedness, permitting any liens or encumbrances to be placed on property or    assets, making investments, or becoming liable for any contingent obligations, all as    defined in the agreement.

At May 31, 2003, we were in compliance with all financial covenants,    terms, and conditions of the DIP Credit Facility, as amended.

Interest on the DIP Credit Facility is variable and based on a spread    (2.5% through December 9, 2002; 4.5% from December 9, 2002 through the Approval Date; and    2.5% subsequent to the Approval Date) over the higher of (1) the Prime Rate or (2) the    rate which is 50 basis points in excess of the Federal Funds Effective Rate, as such terms    are defined in the DIP Credit Facility.  As of May 31, 2003, the variable interest    rate, as so determined, was 6.75%.  Through December 9, 2002, commitment fees of up    to 100 basis points per annum were paid periodically on the unused portion of Tranche A of    the DIP Credit Facility.

As of May 31, 2003, $20.4 million of the pre-petition term loan remains    outstanding and accrues interest at a rate of 3.5% over the base rate.  As of May 31,    2003, the pre-petition term loan was accruing interest at a rate of 7.75%.  Farmland    does not pay any commitment fees related to the pre-petition term loan.  All other    obligations under the Pre-petition Credit Facility were paid from the proceeds of the DIP    Credit Facility or have otherwise been satisfied.  We anticipate that the    Pre-petition Credit Facility will be paid in full when the sale of our interest in FNBPC    is consummated.  However, this sale transaction is subject to Court and regulatory    approval and there can be no assurance when, or if, the transaction will be consummated.

The DIP Credit Facility, as amended, expires on the occurrence of an event    that constitutes a commitment termination date as defined in the agreement or, if no such    event has occurred, on November 30, 2003.  All outstanding borrowings under the DIP    Credit Facility are due and payable on the commitment termination date.  

In August 2001, Farmland National Beef Packing Company, L.P.    ("FNBPC"), which is not a Debtor entity and which has continued normal    operations, established a five-year, $225 million credit facility with a syndicate of    banks.  This facility provides for a line of credit for up to $100 million, and a    term loan of $125 million, both of which are nonrecourse to Farmland.  Borrowings    under the credit facility are collateralized by substantially all the assets of FNBPC and    are subject to certain financial covenants.    At May 31, 2003 FNBPC had:
-     
borrowings under the credit facility of $129.7 million;-    
letters of credit, supported by the credit facility, totaling        $24.5 million;-    
availability under the credit facility of approximately $63.1        million; and-      
borrowings outside of the credit facility, primarily        Industrial Revenue Bonds, totaling $14.9 million.
**Page 42**

FNBPC was in compliance with all covenants as of May 31, 2003.  As a    part of the proposed transaction to sell FNBPC, USPB would assume this credit facility.

During February 2002, a decision was made to dispose of our international    grain trading subsidiaries (collectively referred to as Tradigrain), through an orderly    liquidation of assets and settlement of liabilities.  The disposal plan consists    primarily of the termination of normal activity, the sale of existing inventories, the    collection of receivables, and the settlement of trade and financing liabilities.     Our Switzerland subsidiary, which held the primary credit facility to fund the operations    of all Tradigrain subsidiaries, filed for creditor protection at that time and all unused    lines of credit were rescinded.  Continuing financing is negotiated with the banks on    an as needed basis.  As of May 31, 2003, Tradigrain had short-term borrowings of $1.5    million and had $8.7 million of available cash balances.  All obligations of    Tradigrain are nonrecourse to Farmland and Farmland's other affiliates.

Farmland maintains other borrowing arrangements, primarily Industrial    Revenue Bonds, with banks and financial institutions. Under such arrangements, at May 31,    2003, $21.8 million was borrowed, of which $0.3 million was nonrecourse to Farmland.

Farmland has issued and outstanding 2 million shares of 8% Series A    Cumulative Redeemable Preferred Shares (the "Preferred Shares") with an    aggregate liquidation preference of $100 million ($50 liquidation preference per    share).  The Preferred Shares are not redeemable prior to December 15, 2022.  On    and after December 15, 2022, the Preferred Shares may be redeemed for cash at our option,    in whole or in part, at specified redemption prices declining to $50 per share on and    after December 15, 2027, plus accumulated and unpaid dividends.  The Preferred Shares    do not have any stated maturity, are not subject to any sinking fund or mandatory    redemption provisions and are not convertible into any other security.  Subsequent to    the Petition Date, our Board of Directors has not authorized any payments of dividends on    the Preferred Shares.  The status of the Preferred Shares, including accumulated but    unpaid dividends, will be subject to the final terms established in the Debtors' plan of    reorganization as confirmed by the Court.

For the nine months ended May 31, 2003, Farmland primary sources of cash    were:

 

.                 
cash generated from operations, after        adjustments for non-cash charges and credits, of $99.1 million;
.                 
proceeds from sale of fixed assets,        inventories, and investments of $200.8 million and
.                 
receipt of $54.0 million in settlements        related to vitamin supplements.
Cash generated was primarily used to:

.                 
repay $277.0 million of borrowings;
.                 fund $38.5 million in capital expenditures, primarily related        to our beef and pork marketing businesses; and
.                 
pay reorganization costs, primarily        professional fees, of $24.5 million.
 

**Results of Operations**

***      General***

In view of the seasonality of Farmland's businesses, it must be emphasized    that the results of operations for the periods presented are not necessarily indicative of    the results for a full fiscal year.  

Farmland's revenues  margins,  net income or loss and cash flow    depend, to a large extent, on conditions in agriculture and may be volatile due to factors    beyond our control, such as weather, crop failures, federal agricultural programs,    currency fluctuations, tariffs, concerns over food safety, and other factors affecting    United States imports and exports.  In addition, various federal and state    regulations intended to protect the environment encourage farmers to reduce the use of    fertilizers and other chemicals.  Global variables,

**Page 43**

such as general economic conditions, conditions in financial markets,    embargoes, political instabilities, war with Iraq, terrorist activities, local conflicts    and other incidents affect, among other things, the supply, demand and price of crude oil,    refined fuels, natural gas and other commodities and may unfavorably impact Farmland's    operations.  Historically, changes in the costs of raw materials have not necessarily    resulted in corresponding changes in the prices at which finished products have been sold    by Farmland.  For example, changes in the prices of crude oil and refined fuels have    caused, and will continue to cause, significant variations in the results of our petroleum    business.  Management cannot determine the extent to which these factors may impact    our future operations. 

The level of operating income in the crop production, petroleum, pork and    beef businesses is, to a significant degree, attributable to the spread between selling    prices and raw material costs (natural gas in the case of nitrogen-based crop nutrients,    crude oil in the case of petroleum products, live hogs in the case of pork products, and    live cattle in the case beef products).  We cannot determine the direction or    magnitude to which these factors will affect our cash flow and net income or loss.

 

**Results of Operations for Nine Months Ended May 31, 2003 Compared to    Nine Months Ended May 31, 2002.**

 For the nine months ended May 31, 2003 sales from continuing    operations increased  $190.2 million, or 4%, compared with the same period last    year.  This increase is primarily due to an increase in sales recorded by our beef    marketing segment as a result of higher beef unit sales and unit selling prices, and a    increase in our petroleum segment as a result of increased refined fuels selling prices,    partially offset by a decrease in refined fuels volume.  These increases in sales    were partially offset by a decrease in sales recorded by our pork marketing segment as a    result of lower pork selling prices partially offset by a increase in pork unit sales, and    a decrease in sales recorded by our other operating segment as a result of exiting    non-strategic businesses.

For the nine months ended May 31, 2003, we had a net loss of $435.4    million compared with a net loss of $236.0 million for the same period last year.     The increased loss is primarily related to the following:

.                 reorganization expense from continuing operations of $453.9        million incurred in the nine months ended May 31, 2003 compared with $54.7 million in the        same period the prior year, primarily resulting from the impairment of  our crop        production and petroleum assets; 
 
.                 
during the nine months ended May 31, 2003 we        incurred a loss from discontinued operations of $77.6 million compared with a loss of        $59.9 million in the same period last year primarily as a result of a $31.7 million loss        incurred on the sale of components of our crop production business during the nine months        ended May 31, 2003.
These factors were partially offset by:

.                 
excluding the  reorganization charges        discussed above, our results from continuing operations for the nine months ended May 31,        2003 improved $217.5 million compared with the same period last year primarily due to        improvements in the results of our crop production, petroleum, feed, beef marketing and        pork marketing segments as more fully described in management's discussion and analysis        for each segment.   
***      Pork Marketing***

Sales of pork marketing segment decreased $37.1 million, or 3%, during the    nine months ended May 31, 2003 compared with the same period last year.  The decrease    was primarily due to an approximate 7% decrease in unit selling price partially offset by    an approximate 5% increase in unit sales volume.  Unit selling prices declined    primarily as a result of over production of proteins in the domestic market.  The    increase in sales volume was a result of increased efficiencies at our plants in Denison,    Iowa and Monmouth, Illinois along with a 16% increase in volumes in our case ready    business.

**Page 44**

Income in the pork marketing segment increased $3.4 million, or    approximately 58%, during the nine months ended May 31, 2003 to an income of $9.2 million    compared to an income of $5.8 million in the same period last year.  Significant    factors, which caused the income of the pork marketing segment to increase for the nine    months, ended May 31, 2003 compared with the prior year included:

.                 
during the nine months ended May 31, 2003 as        compared with the prior year, interest expense decreased $9.2 million, primarily as a        result of the overall decrease in Farmland's interest expense.  Farmland's interest        expense decreased as interest was stayed on unsecured debt, and as secured debt borrowings        and the average interest rate paid on those secured borrowings both decreased        significantly; 
.                 
during the nine months ended May 31, 2003,        margins from the pork processing side of the business increased $2.8 million, as compared        with the prior year primarily as a result of our continued focus on shifting volume from        commodity pork to value added branded pork;
.                 
during the nine months ended May 31, 2003,        income from  derivative instruments increased $11.7 million, due to the liquidation        of contracts in the prior year as a result of the bankruptcy filing; and 
.                 
during the nine months ended May 31, 2003,        selling, general and administrative expenses were reduced by $3.4 million, primarily due        to work force reductions and reductions in information system expenses.
These factors were partially offset by:

.                 
during the nine months ended May 31, 2003 as        compared to the same period last year, margins from the livestock production group        decreased by $6.2 million, primarily as a result of lower live hog prices and an increase        in feed costs.  The lower live hog prices were not fully recovered at the processing        level due to lower unit selling prices for pork products; and
.                 
reorganization expenses for the nine months        ended May 31, 2003 increased $18.0 million as compared to the same period last year as a        result of a $19.9 million accrual for damages on rejected purchase contracts partially        offset by $1.9 million income realized from vendor settlements.
***      Beef Marketing***

Sales of the beef marketing segment increased $223.4 million, or 9%,    during the nine months ended May 31, 2003 compared with the same period last year.     The increase was primarily due to an approximate 4% increase in unit sales volume combined    with an approximate 5% increase in unit selling price.

Income of the beef marketing segment increased $5.0 million, or    approximately 21%, during the nine months ended May 31, 2003 to an income of $29.2 million    compared to an income of $24.2 million in the same period last year.  The $5.0    million increase is primarily attributable to a $5.4 million improvement in our case ready    business as, during the current year, we no longer had the start-up costs that we incurred    during the same period in the prior year.

      ***World Grain***

Our world grain segment incurred a loss of $9.0 million for the nine    months ended May 31, 2003 compared with a loss of $38.2 million in the same period last    year.  This change is attributable, in part, to our discontinued international grain    operations which, during the nine months ended May 31, 2002, incurred a loss of $35.3    million primarily due to lower gross margins and the orderly liquidation of Tradigrain,    compared with a loss of $0.2 million during the nine months ended May 31, 2003.  This    decrease in our loss from our international grain operations was partly offset by a $5.9    million decrease in our North American Grain operations primarily attributable to losses    incurred through our interests in earnings and losses of ADM/Farmland.  This decrease    in income from ADM/Farmland resulted primarily from losses recognized on wheat marketing.

**Page 45**

***      Crop Production***

SFAS No. 144, "Accounting for the Impairment or Disposal of    Long-Lived Assets, provides authoritative guidance regarding classification of operations    as continuing or discontinued.  SFAS No. 144 requires an entity to evaluate assets at    a component of an entity level rather than at a line of business or segment level.  A    component of an entity comprises operations and cash flows that can be clearly    distinguished, operationally and for financial reporting purposes, from the rest of the    entity.

During 2002 and 2003, we closed or sold most of our fertilizer    assets.  For presentation in our financial statements, assets sold, closed, or    remaining were evaluated as follows.

.                 
Coffeyville, Kansas nitrogen facility --        continues to operate and results are included as a component of continuing operations.
.                 
Lawrence, Kansas and Pollock, Louisiana --        closed during fiscal 2002.  Operations from fiscal 2002 and subsequent costs related        to closure are included as a component of continuing operations as these facilities closed        prior to the effective date of SFAS No. 144.
.                 
Farmland MissChem venture -- we sold our        interest in May 2003.  In accordance with SFAS No. 144 our earnings related to this        venture continue to be included in the caption "Equity in net income (loss) of        investees" for all periods presented.
.                 
Farmland Hydro venture -- the venture sold        substantially all of its assets during November 2002.  However, we continue to own        50% of the remaining assets of the venture and our earnings related to this venture        continue to be included in the caption "Equity in net income (loss) of        investees" for all periods presented.
.                 
Agriliance and SF Phosphates ventures --        these ventures have continued normal operations.  Our earnings related to these        ventures continue to be included in the caption "Equity in net income (loss) of        investees" for all periods presented.
.                 
Nitrogen facilities at Enid, Oklahoma,        Beatrice, Nebraska, Ft. Dodge, Iowa, and Dodge City, Kansas -- the Court authorized sale        of these production facilities in April 2003 and the sale was consummated in May        2003.  Each of these facilities represents a component of an entity.         Accordingly, assets, liabilities, sales, cost of sales, and operating expenses related to        these components  have been reclassified in the unaudited Condensed Consolidated        Financial Statements  for all periods presented to "Discontinued        operations".  Also see Note 14 in the accompanying Notes to unaudited Condensed        Consolidated Financial Statements.
Crop production segment sales from continuing operations decreased    slightly from $138.2 million during the nine months ended May 31, 2002 to $137.8 million    during the nine months ended May 31, 2003.  These flat sales from continuing    operations were the result of a combination of factors:

.                 
natural gas prices were generally higher        during the nine months ended May 31, 2003 as compared to the same period in the prior        year, resulting in higher prices for nitrogen-based crop nutrient products;
.                 
our Coffeyville, Kansas nitrogen facility ran        more efficiently during the nine months ended May 31, 2003 as compared to the same period        in the prior year, resulting in increased production of nitrogen-based crop nutrient        products and increased unit sales;
.                 
unit prices for phosphate-based crop nutrient        products were higher as a result of increased market prices for these products throughout        our trade territories and result of product mix changes; and
.                 
the above factors were offset by a reduction        in unit volume for phosphate-based crop nutrient products, primarily as a result of the        sale, during November 2002, by our 50%-owned venture, Farmland Hydro, of all of its        production assets.
Our loss from crop production segment's continuing operations increased by    $109.4 million, from a $134.3 million loss for the nine months ended May 31, 2002 to a    $243.7 million loss for the nine months ended May 31, 2003.  This increased loss is    primarily attributable to the following combination of factors.

**Page 46**

.                 
During the nine months ended May 31, 2003, we        recognized a $230.8 million impairment charge related to our continuing operations assets        (related to the Coffeyville, Kansas nitrogen facility) and a $14.6 million loss on the        sale of our investment and related assets in Farmland MissChem Limited.
.                 
During the nine months ended May 31, 2002,        crop production recorded a $55.2 million restructuring charge, primarily related to        closure of the Lawrence, Kansas and Pollock, Louisiana facilities and the impairment of        our investment in Farmland Hydro to its estimated net realizable value.
.                 
Idle plant costs were reduced by        approximately $11.4 million, primarily as a result of improved fertilizer markets and less        downtime at our Coffeyville, Kansas Nitrogen facility during the nine months ended May 31,        2003 compared with the same period in the prior year combined with the closure of the        Lawrence, Kansas and Pollock, Louisiana facilities at the end of the third quarter of        2002.
.                 
The $35.8 million improvement in gross        margins from crop production's continuing operations is primarily attributable to improved        margins from our Coffeyville, Kansas nitrogen gasification plant.  Relatively high        natural gas prices supported increased nitrogen-based crop nutrient selling prices without        significantly affecting our total cost to produce product and increased production        efficiencies enabled us to spread fixed costs over more units of productions.         Furthermore, depreciation expense included in aggregate fixed costs was significantly        reduced as result of our first quarter impairment charge, which reduced the carrying value        of the nitrogen facility by approximately $230 million.  As a result of this        impairment charge, beginning December 2002, depreciation related to the Coffeyville,        Kansas nitrogen gasification facility was reduced from approximately $1.9 million per        month to approximately $0.5 million per month.
.                 
Interest expense allocated to crop production        continuing operations decreased $11.1 million during the nine months ended May 31, 2003        compared with the prior year primarily as a result of the overall decrease in Farmland's        interest expense.  Farmland's interest expense decreased as interest was stayed on        unsecured debt, and as secured debt borrowings and the average interest rate paid on those        secured borrowings both decreased significantly.
.                 
Selling, general and administrative expenses        related to crop production's continuing operations decreased $10.2 million during the nine        months ended May 31, 2003 compared with the prior year primarily as a result of decreases        in unallocated rail expenses, amortization of deferred software costs, dues, bad debt        expenses, licenses and fees.
      ***Petroleum***

Sales of the petroleum segment increased $69.5 million, or approximately    9% for the nine months ended May 31, 2003 compared with the same period last year.     The increase was primarily the result of a 27% increase in refined fuels units selling    prices, partially offset by a 7% decrease in refined fuel volume sold and a 77% decrease    in propane volume sold.  The increase in unit prices for refined fuels was a result    of a stronger demand for distillates compared to the previous year due to the colder than    normal winter combined with low inventories of crude oil in the United States due to the    oil production workers' strike in Venezuela and the war in Iraq.  These lower    inventories pushed the price of crude oil to higher than prior year levels and the    finished products prices followed.  The decrease in unit sales is primarily a result    of the impact of the sale of our equity interest in Country Energy.  This was offset    by increased production in March and April of this year compared to last year when the    Coffeyville, Kansas refinery was shut down in order to perform planned major maintenance    activities.  Prior to the sale of Country Energy as of November 30, 2001, our sales    included 41% of all product sold through our agent, Country Energy.  These sales    arranged by Country Energy were derived from Cenex Harvest States' portion of the output    of the NCRA refinery at McPherson, Kansas, the output of Cenex Harvest States' refinery at    Laurel, Montana, the output of Farmland's refinery at Coffeyville, Kansas, sales of    gasoline and distillates purchased from third parties for resale, and sales of wholesale    propane, lubricants and petroleum equipment.  During the nine months ended May 31,    2003, our petroleum sales consisted of 100% of the output of our Coffeyville, Kansas    refinery, and we no longer participated in sales related to the refineries at McPherson,    Kansas or Laurel, Montana; in the resale of petroleum products to third parties; or in the    selling of wholesale propane, lubricants and petroleum equipment.  

**Page 47**

The petroleum segment incurred a loss of $152.9 million during the nine    months ended May 31, 2003, compared with a loss of $36.4 million for the same period last    year.  This $116.5 million increase in loss is primarily attributable to:

 

.                 
during the nine months ended May 31, 2003, we        incurred reorganization expense of $148.7 million primarily as a result of the impairment        charge recorded against certain long lived assets; and
.                 
during the nine months ended May 31, 2002,        the results included an $18.0 million gain on the sale of our interest in Country Energy.
These factors were partially offset by:

.                 
during the nine months ended May 31, 2003, as        compared to the same period last year, margins increased by $41.8 million primarily due to        the temporary shutdown of our Coffeyville, Kansas refinery in March and April, 2002 to        perform planned major maintenance activities; 
.                 
during the nine months ended May 31, 2003, as        compared to the same period last year, interest expense allocated to petroleum decreased        $4.0 million, primarily as a result of the overall decrease in Farmland's interest        expense.  Farmland's interest expense decreased as interest was stayed on unsecured        debt, and as secured debt borrowings and the average interest rate paid on those secured        borrowings both decreased significantly; and
.                 
during the nine months ended May 31, 2003, we        incurred losses from derivative commodity instruments of $0.5 million compared with a loss        of $1.8 million during the same period last year.
      ***Feed***

Our feed segment recorded net income of $53.2 million during the nine    months ended May 31, 2003, an increase of $49.9 million as compared to a net income of    $3.3 million in the same period last year.  The increase is primarily related to    $51.0 million in proceeds from settlements related to vitamin supplements received, and    recognized as income, during the nine months ended May 31, 2003 compared with $1.6 million    of vitamin supplement settlement proceeds received, and recognized as income, during the    nine months ended May 31, 2002.

      ***Other Operating Units***

The other operating units segment incurred a loss of $5.1 million during    the nine months ended May 31, 2003, a $9.3 million decrease as compared to income of $4.2    million in the same period last year.  The decrease in income was primarily the    result of a $6.2 million gain realized on the sale of the wheat gluten production facility    last year.

      ***Selling, General and    Administrative Expenses***

Selling, general and administrative ("SG&A") expense from    continuing operations decreased $69.4 million for the nine months ended May 31, 2003    compared with the same period last year.  SG&A expense from continuing operations    directly associated with business segments decreased $34.5 million, primarily as a result    of the sale or closing of certain businesses included in our other operating units    segment.  SG&A expense from continuing operations not directly associated with    business segments decreased $34.9 million for the nine months ended May 31, 2003 compared    with the same period last year.  This decrease is primarily related to a reduction in    employee related costs, rental expense, outside service costs,  and reduced financial    advisory fees subsequent to our bankruptcy filing.

***      Restructuring and Other Charges***

During the nine months ended May 31, 2003, restructuring income from    continuing operations of $0.6 million was recorded as a result of reaching an agreement    with a third party regarding settlement of certain liabilities.  

**Page 48**

During the nine months ended May 31, 2002, we incurred restructuring and    other charges of $49.2 million, comprised of current period restructuring costs of $55.6    million related to impairment charges to reduce the carrying value of certain crop    production assets to their estimated fair value, less recoveries and reversals related to    prior period restructuring costs of $6.4 million as a result of the sale of our wheat    gluten plant.  See Note 11 "Restructuring and Other Charges" in the    accompanying Notes to unaudited Condensed Consolidated Financial Statements.

***      Interest Expense***

Interest expense from continuing operations decreased $38.1 million during    the nine months ended May 31, 2003 compared with the same period last year.  Interest    expense directly charged to the business segments decreased $29.9 million.  The    decrease in interest expense is primarily a result of the following:

.                 
due to our bankruptcy, we discontinued        accruing interest on certain unsecured debt, primarily subordinated debt securities,        resulting in an approximate $32.1 million decrease in interest expense; and
.                 
interest expense from other borrowings        decreased $6.0 million as a result of a $43 million decrease in our average borrowings and        a 1.32% decrease in our average borrowing rate.
***      Other Income***

Other income from continuing operations increased $54.8 million for the    nine months ended May 31, 2003 compared with the same period last year.  Other income    from continuing operations directly associated with business segments increased $56.2    million, primarily as the combined effect of the following:

.                 
proceeds of $51.0 million from settlements        related to vitamin supplements were received, and  recognized as income, during the        nine months ended May 31, 2003 compared with $1.6 million of vitamin supplement settlement        proceeds received, and recognized as income, during the nine months ended May 31, 2002;
.                 
during the nine months ended May 31, 2003, we        incurred losses from derivative commodity instruments of $0.3 million compared with losses        of $6.1 million incurred during the same period last year; and
.                 
during the nine months ended May 31, 2003, we        incurred $12.1 million less in unrecovered fixed costs due to temporary idling of        production facilities compared with the same period last year.
The above is partly offset by an $18.0 million gain on the sale of Country    Energy recognized during the nine months ended May 31, 2002.

Other income from continuing operations not directly associated with a    business segment decreased $1.4 million for the nine months ended May 31, 2003 compared    with the same period last year.  

      ***Reorganization Expense***

During the nine months ended May 31, 2003 we incurred reorganization    expense from continuing operations of $453.9 million compared with $54.7 million in the    same period last year.  Reorganization expense consists of costs associated with the    Chapter 11 proceedings that are not directly attributable to the on-going operations of    Farmland.  For the nine months ended May 31, 2003, reorganization expense from    continuing operations included $380.4 million from the impairment of certain long-lived    assets, $3.1 million loss on the disposal of property, plant and equipment, $15.4 million    loss on the sale of investments, $24.7 million for professional fees, $7.5 million for    employee severance and retention and $22.8 million for estimated damages related to    rejected executory contracts.  See Note 13 "Reorganization Expense" in the    accompanying Notes to unaudited Condensed Consolidated Financial Statements.

 

**      *Income Tax Expense***

**Page 49**

During the year ended August 31, 2002, management concluded that it was    more likely than not that we would be unable to utilize a substantial portion of our net    operating loss carryforward.  Accordingly, we established a valuation allowance to    reduce the income tax asset related to the future benefit to be provided by our net loss    operating carryforward to an amount equal to our future liability related to our net    income tax timing differences.  Management utilized a 0% effective tax rate as the    potential tax benefit generated by our pre-tax loss was offset by an increase in our    valuation allowance. 

**Results of Operations for Three Months Ended May 31, 2003 Compared to    the Three Months Ended May 31, 2002**

For the three months ended May 31, 2003 sales from continuing operations    increased $272.5 million, or 19%, compared with the same period last year.  This    increase is primarily due to an increase in sales recorded by our beef marketing segment    as a result of higher beef unit sales and unit selling prices, a increase in our petroleum    segment as a result of an increase in refined fuels selling prices and increased unit    volume primarily as a result of the refinery operating at a higher production level than    the prior year, partially offset by a decrease in sales recorded by our other operating    segment as a result of exiting non-strategic businesses.

For the three months ended May 31, 2003, we had a net loss of $47.2    million compared with a net loss of $189.5 million for the same period last year.     This reduced loss is primarily related to a $147.7 million improvement in our results from    continuing operations for the three months ended May 31, 2003 compared with the same    period last year primarily due to increases in our crop production, petroleum, pork    marketing and beef marketing segments as more fully described in the management's    discussion and analysis for each segment.

**      *Pork Marketing***

Sales of the pork marketing segment increased $8.1 million, or 2%, during    the three months ended May 31, 2003 compared with the same period last year.  The    increase was primarily due to an approximate 3% increase in unit sales volume partially    offset by a slight decrease in unit selling price.  The increase in sales volume was    a result of increased efficiencies at our plants in Denison, Iowa and Monmouth, Illinois    along with an increase in volumes in our case ready business.

Income in the pork marketing segment decreased $4.9 million or    approximately 78%, during the three months ended May 31, 2003 to a loss of $11.1 million    compared to a loss of $6.2 million in the same period last year.  Management    continued to focus on shifting volume from commodity pork to value added branded    pork.  Significant factors, which caused the income of the pork marketing segment to    decrease for the three months ended May 31, 2003 compared with the prior year included:
.          
reorganization expenses for the three months        ended May 31, 2003 increased $20.0 million due primarily related to an accrual for damages        on rejected purchase contracts;.          
during the three months ended May 31, 2003,        we recognized a $3.1 million impairment of an investment in a joint venture; and .          
during the three months ended May 31, 2003,        selling, general and administrative expenses increased by $2.5 million, primarily due to        an increase in corporate allocations as a result of organizational changes due to        bankruptcy.
These factors were partially offset by:

.                 
during the three months ended May 31, 2003 as        compared to the same period last year, margins increased by $4.5 million, primarily due to        volume and margin improvements in our value added branded pork, and higher pork selling        prices due to a decrease in hog supply;
.                 
during the three months ended May 31, 2003,        income from derivative instruments  increased $10.0 million, due to the liquidation        of contracts in the prior year as a result of the bankruptcy filing;
.                 
during the three months ended May 31, 2003,        interest expense decreased $3.2 million primarily as a result of the overall decrease in        Farmland's interest expense.  Farmland's interest expense decreased as interest was        stayed on unsecured debt, and as secured debt borrowings and the average interest rate        paid on those secured borrowings both decreased significantly; and
.                 
during the three months ended May 31, 2003        other income increased $3.0 million due to proceeds received from the insurance settlement        from the July 2001 fire at our processing plant in Albert Lea, Minnesota in excess of the        plants net book value.
**Page 50**

***      Beef Marketing***

Sales of the beef marketing segment increased $156.8 million, or 19%,    during the three months ended May 31, 2003 compared with the same period last year.     The increase was primarily due to an approximate 8% increase in unit sales volume (due    primarily to an additional week in the current quarter versus the same period in the prior    year), combined with an approximate 10% increase in unit selling price.

Income of the beef marketing segment increased $8.9 million, during the    three months ended May 31, 2003 to an income of $11.4 million compared to an income of    $2.6 million in the same period last year.  The $8.9 million increase is primarily    attributable to improved margins resulting from higher sales volume and higher sales    prices as a result of a strong demand, partially offset by higher cattle costs and higher    labor and benefit expenses.

***      World Grain***

Our world grain segment incurred a loss of $2.1 million for the three    months ended May 31, 2003 compared with a loss of $23.5 million in the same period last    year.  This change is attributable, in part, to our discontinued international grain    operations which during the three months ended May 31, 2002, incurred a loss of $21.1    million primarily due to the orderly liquidation of Tradigrain compared with a loss of    $0.1 million during the three months ended May 31, 2003.  This change is also a    result of a $0.3 million decrease in losses from our North American Grain operations due    to a $2.5 million decrease in operational costs partially offset by a $2.2 million    decrease in earnings from joint ventures and from our interests in the earnings and losses    of ADM/Farmland.  This decrease in income from ADM/Farmland resulted primarily from    losses recognized on wheat marketing.

***      Crop Production***

SFAS No. 144, "Accounting for the Impairment or Disposal of    Long-Lived Assets," provides authoritative guidance regarding classification of    operations as continuing or discontinued.  SFAS No. 144 requires an entity to    evaluate assets at a component of an entity level rather than at a line of business or    segment level.  A component of an entity comprises operations and cash flows that can    be clearly distinguished, operationally and for financial reporting purposes, from the    rest of the entity.

During 2002 and 2003, we closed or sold most of our fertilizer    assets.  For presentation in our financial statements, assets sold, closed, or    remaining were evaluated as follows.

.                 
Coffeyville, Kansas nitrogen facility --        continues to operate and results are included as a component of continuing operations.
.                 
Lawrence, Kansas and Pollock, Louisiana --        closed during fiscal 2002; operations from fiscal 2002 and subsequent costs related to        closure are included as a component of continuing operations.
.                 
Farmland MissChem venture -- we sold our        interest in May 2003; in accordance with SFAS No.144 our earnings related to this venture        continue to be included in the caption "Equity in net income (loss) of        investees" for all periods presented.
.                 
Farmland Hydro venture -- the venture sold        substantially all of its assets during November 2002; however, we continue to own 50% of        the remaining assets of the venture and our earnings related to this venture continue to        be included in the caption "Equity in net income (loss) of investees" for all        periods presented.
.                 
Agriliance and SF Phosphates ventures --        these ventures have continued normal operations; our earnings related to these ventures        continue to be included in the caption "Equity in net income (loss) of        investees" for all periods presented.
.                 
Nitrogen facilities at Enid, Oklahoma,        Beatrice, Nebraska, Ft. Dodge, Iowa, and Dodge City, Kansas -- the Court authorized sale        of these production facilities in April 2003 and the sale was consummated in May        2003.  Each of these facilities represents a component of an entity.         Accordingly, assets, liabilities, sales, cost of sales, and operating expenses related to        these components have been reclassified in  the accompanying unaudited Condensed        Consolidated Financial Statements for all periods "Discontinued        operations".  Also see note 14 in the accompanying notes to unaudited Condensed        Consolidated Financial Statements.
**Page 51**

Crop production segment sales from continuing operations increased from    $45.1 million during the three months ended May 31, 2002 to $48.2 million during the three    months ended May 31, 2003.  This increase of approximately 7% results from a    combination of factors:

. 
natural gas prices were higher during the        three months ended May 31, 2003 as compared to the same period in the prior year,        resulting in higher prices for nitrogen-based crop nutrient products;
. 
our Coffeyville, Kansas nitrogen facility ran        more efficiently during the three months ended May 31, 2003 as compared to the same period        in the prior year, resulting in increased production of nitrogen-based crop nutrient        products and increased unit sales;
. 
unit prices for phosphate-based crop nutrient        products were higher as a result of increased market prices for these products throughout        our trade territories and the results of product mix changes; and
. 
the above factors were partly offset by a        reduction in unit volume for phosphate-based crop nutrient products, primarily as a result        of the sale, during November 2002, by our 50%-owned venture, Farmland Hydro, of all of its        production assets.
Income from the crop production segment's continuing operations improved    by $76.2 million, from a $72.9 million loss for the three months ended May 31, 2002 to a    $3.3 million gain for the three months ended May 31, 2003.  This improvement is    primarily attributable to a combination of factors as follows.

. 
During the three months ended May 31, 2002,        crop production recorded a $55.2 million restructuring charge, primarily related to        closure of the Lawrence, Kansas and Pollock, Louisiana facilities and the impairment of        our investment in Farmland Hydro to it's estimated net realizable value.. 
Idle plant costs were reduced by        approximately $5.7 million, primarily as a result of improved fertilizer markets during        the three months ended May 31, 2003 compared with the same period in the prior year        combined with the closure of the Lawrence, Kansas and Pollock, Louisiana facilities at the        end of the third quarter of 2002.. 
The $15.2 million improvement in gross        margins from crop production's continuing operations is primarily attributable to improved        margins from our Coffeyville, Kansas nitrogen gasification plant.  Relatively high        natural gas prices supported increased nitrogen-based crop nutrient selling prices without        significantly affecting our total cost to produce product and increased production        efficiencies enabled us to spread fixed costs over more units of productions.         Furthermore, depreciation expense included in aggregate fixed costs was significantly        reduced as result of our first quarter impairment charge, which reduced the carrying value        of the nitrogen facility by approximately $230 million.  As a result of this        impairment charge, depreciation related to the Coffeyville, Kansas nitrogen gasification        facility was reduced from approximately $1.9 million per month to approximately $0.5        million per month.. 
Interest expense allocated to crop production        continuing operations decreased $4.3 million during the three months ended May 31, 2003        compared with the prior year primarily as a result of the overall decrease in Farmland's        interest expense.  Farmland's interest expense decreased as interest was stayed on        unsecured debt, and as secured debt borrowings and the average interest rate paid on those        secured borrowings both decreased significantly. . 
SG&A related to crop production's        continuing operations decreased $1.9 million during the three months ended May 31, 2003        compared with the prior year primarily as a result of decreases in unallocated rail        expenses, amortization of deferred software costs, bad debt expenses and dues.
**Page 52**

***      Petroleum***

Sales of the petroleum segment increased $130.4 million, or approximately    86%, for the three months ended May 31, 2003 compared with the same period last    year.  The increase was primarily the result of a 21% increase in per unit selling    prices for refined fuels and a 55% increase in refined fuels units sold.  The    increase in unit prices for refined fuels was a result of  high crude oil prices    compared to the previous year combined with low inventories of crude oil in the United    States due to the oil production workers' strike in Venezuela and the war in Iraq.     These lower inventories pushed the price of crude oil to higher than prior year levels and    the finished products prices followed.  The increase in unit sales was primarily a    result of the refinery operating at a higher production level than during the prior year,    when the refinery was shut down for approximately 45 days in order to complete planned    major maintenance activities.

The petroleum segment recorded a net income of $7.6 million during the    three months ended May 31, 2003, compared with a loss of $55.1 million for the same period    last year.  This $62.7 million improvement is primarily attributable to:

.                 
during the three months ended May 31, 2003,        as compared to the same period last year, margins increased by $58.7 million primarily due        to the Coffeyville, Kansas refinery not operating for approximately 45 days in the prior        year due to planned major maintenance activities; and
.                 
during the three months ended May 31, 2002,        the results included losses from derivative commodity instruments of $4.2 million.
***      Feed***

Our feed segment recorded net income of $2.8 million during the three    months ended May 31, 2003, an increase of $2.2 million as compared to a net income of $0.6    million in the same period last year.  The increase is primarily related to $1.9    million of settlements related to vitamin supplements received, and recognized as income,    during the three months ended May 31, 2003 compared with $0.4 million of vitamin    supplement settlement proceeds received, and recognized as income, during the three months    ended May 31, 2002.

***      Selling, General and    Administrative Expenses***

Selling, general and administrative ("SG&A") expense from    continuing operations decreased $28.1 million for the three months ended May 31, 2003    compared with the same period last year.  SG&A expense from continuing operations    directly associated with business segments decreased $15.3 million, primarily as a result    of the sale or closing of certain businesses included in our other operating units    segment.  SG&A expense from continuing operations not directly associated with    business segments decreased $12.8 million for the three months ended May 31, 2003 compared    with the same period last year.  This decrease is primarily related to a reduction in    employee related costs, rental expense, outside service costs and reduced depreciation and    amortization expense as a result of the sale of property, plant and equipment and the    impairment of certain information systems associated with businesses that either have been    or will be sold as part of our bankruptcy process.

***      Restructuring and Other Charges***

During the three months ended May 31, 2003, no restructuring income or    loss was recorded.  

During the three months ended May 31, 2002, we incurred restructuring and    other charges of $55.6 million related to the impairment charges to reduce the carrying    value of certain crop production assets to their estimated fair value.  See Note 11    "Restructuring and Other Charges" in the accompanying Notes to unaudited    Condensed Consolidated Financial Statements. 
Page 53

***      Interest Expense***

Interest expense from continuing operations decreased $14.7 million during    the three months ended May 31, 2003 compared with the same period last year.     Interest expense directly charged to the business segments decreased $10.8 million.     The decrease in interest expense is primarily a result of the following:

.                 
due to our bankruptcy, we discontinued        accruing interest on certain unsecured debt, primarily subordinated debt securities,        resulting in a $10.6 million decrease in interest expense; and
.                 
interest expense from other borrowings        decreased $4.1 million as a result of a $190 million decrease in our average borrowings        and a 0.725% decrease in our average borrowing rate.
***      Other Income***

Other income from continuing operations increased $23.3 million for the    three months ended May 31, 2003 compared with the same period last year.  Other    income from continuing operations directly associated with business segments increased    $25.3 million primarily as a result of the following:

.                 
during the three months ended May 31, 2003 we        recognized gains from derivative commodity instruments of $0.9 million compared with        losses of $6.3 million incurred during the same period last year; 
.                 
during the three months ended May 31, 2003 we        incurred $5.7 million less in unrecovered fixed costs due to the temporary idling of        production facilities compared with the same period last year;
.                 
proceeds of $1.9 million from settlements        related to vitamin supplements were received, and recognized as income, during the three        months ended May 31, 2003 compared with $0.4 million of vitamin supplement settlement        proceeds received, and recognized as income, during the three months ended May 31, 2002;        and
.                 
during the three months ended May 31, 2003 we        incurred a loss of $3.1 million on the sale of investments compared with a loss of $5.8        million incurred during the same period last year.
Other income from continuing operations not directly associated with    business segments decreased $2.0 million for the three months ended May 31, 2003 compared    with the same period last year.  

***      Reorganization Expense***

During the three months ended May 31, 2003 we incurred reorganization    expense from continuing operations of $56.2 million compared with $54.7 million in the    same period last year.  Reorganization expense consists of costs associated with the    Chapter 11 proceedings that are not directly attributable to the on-going operations of    Farmland.  For the three months ended May 31, 2003, reorganization expense from    continuing operations includes a $3.2 million loss on the disposal of property, plant and    equipment, $14.5 million loss on the sale of investments, $8.6 million for professional    fees, $4.7 million for employee severance and retention and $22.0 million for damages on    rejected executory contracts.  See Note 13 "Reorganization Expense" in the    accompany Notes to unaudited Condensed Consolidated Financial Statements.

***      Income Tax Expense***

During the year ended August 31, 2002, management concluded that it was    more likely than not that we would be unable to utilize a substantial portion of our net    operating loss carryforward.  Accordingly, we established a valuation allowance to    reduce the income tax asset related to the future benefit to be provided by our net loss    operating carryforward to an amount equal to our future liability related to our net    income tax timing differences.  Management utilized a 0% effective tax rate as the    potential tax benefit generated by our pre-tax loss was offset by an increase in our    valuation allowance. 

**Page 54**

**Recent Accounting Pronouncements**

SFAS No. 142 "Goodwill and Other Intangible Assets" was issued    during June 2001 by the FASB.  On adoption of this standard, goodwill and other    intangible assets with an indefinite life are no longer amortized; however, both goodwill    and other intangible assets are tested annually for impairment.  For goodwill and    intangible assets arising out of business combinations with non-cooperative enterprises,    SFAS No. 142 was effective for fiscal years beginning after December 15, 2001 (our fiscal    year 2003).  As of September 1, 2002 (the beginning of our fiscal year 2003),    Farmland adopted this statement for goodwill resulting from business combinations with    non-cooperatives.  In accordance with SFAS 142, we have tested our goodwill arising    from business combinations with non-cooperatives and determined that no impairments    exist.  For goodwill and other intangible assets arising out of business combinations    with cooperatives, implementation of SFAS No. 142 is delayed pending additional    interpretive guidance from the FASB.  At May 31, 2003 the carrying value of goodwill    in our Consolidated Balance Sheets was $28.3 million.  For the nine months ended May    31, 2002 and 2003, Farmland recognized goodwill amortization of $1.9 million and $0.6    million, respectively, from business combinations with cooperatives.

SFAS No. 146 "Accounting for Costs Associated with Exit or Disposal    Activities" was issued during June 2002 by the FASB.  This statement addresses    financial accounting and reporting for costs associated with exit or disposal activities    and nullified Emerging Issues Task Force (EITF) Issue No. 94-3.  Under Issue 94-3, a    liability for an exit cost was recognized at the date of an entity's commitment to an exit    plan.  However, SFAS No. 146 concludes that a commitment to a plan, by itself, does    not create a present obligation to others that meets the definition of a liability.     Therefore, SFAS No. 146 requires that a liability for a cost associated with an exit or    disposal activity be recognized and measured initially at fair value only when the    liability is incurred.  The provisions of this statement are effective for exit or    disposal activities that are initiated after December 31, 2002.  Previously issued    financial statements may not be restated.  Adoption of this statement did not have a    material impact on our financial position and results of operations. 

SFAS No. 149 "Amendment of Statement 133 on Derivative Instruments    and Hedging Activities" was issued during April 2003.  This statement amends and    clarifies accounting for derivative instruments, including certain derivative instruments    embedded in other contracts, and for hedging activities under Statement 133.  The    amendments will improve financial reporting by requiring that contracts with comparable    characteristics be accounted for similarly.  This statement is effective for    contracts entered into or modified after June 30, 2003.  We do not anticipate that    the adoption of this statement will have a material effect on our financial position or    results of operations.

SFAS No. 150 "Accounting for Certain Financial Instruments with    Characteristics of both Liabilities and Equity" was issued during May 2003.     This Statement changes the accounting for certain financial instruments that, under    previous guidance, issuers could account for as equity.  The new Statement requires    that those instruments be classified as liabilities in statements of financial    position.  Most of the guidance in Statement 150 is effective for all financial    instruments entered into or modified after May 31, 2003, and otherwise is effective at the    beginning of the first interim period beginning after June 15, 2003.  We do not    anticipate that the adoption of this statement will have a material effect on our    financial position or results of operations.

**Item 3.      QUANTITATIVE AND    QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

 

**Sensitivity Analysis**

Farmland is exposed to various market risks, including commodity price    risk, foreign currency risk and interest rate risk.  To manage the volatility related    to these risks, we enter into various derivative transactions pursuant to our policies in    areas such as counterparty exposure and hedging practices.  Although these    transactions are intended to serve as economic hedges, they may not be designated as 

**Page 55**

accounting hedges.  Commodities to which we currently have risk    exposure include:  feed grains, soybean meal, cattle, hogs, pork bellies, natural    gas, crop nutrient products, crude oil and refined fuels.  Because changes in the    derivative commodity instruments are highly correlated with changes in the underlying    commodity, we limit our physical commodity price exposure by entering into offsetting    derivative commodity instruments positions.  Farmland also has risk exposure to    changes in interest rates and changes in the exchange rate of certain foreign currencies,    primarily the Euro.  Farmland maintains risk management control systems to monitor    its commodity risks and the offsetting hedge positions.

The following table uses sensitivity analysis to present one measure of    market risk exposure created by our portfolio of market risk sensitive instruments.     Market risk exposure is defined as the change in the fair value of the market risk    sensitive instruments (consisting of commodity-based forward contracts and futures    contracts) assuming a hypothetical change of 10% in market prices.  Actual changes in    commodity market prices may differ from hypothetical changes.  Fair value was    determined for these contracts using the average quoted market prices for the three    near-term contract periods combined with Farmland's open positions by commodity at our    quarter-end.  As commodity-based futures contracts do not exist that settle on the    exact dates of delivery for the underlying commodity being hedged, we believe our use of    the three near term contracts (which represent the next three futures exchange settlement    dates following our quarter-end) provides a very close and consistent approximation of the    fair value of these instruments since the bulk of our market risk sensitive instrument    activity is covered by contracts that mature within this timeframe.  The market risk    exposure excludes the underlying positions that are being economically hedged.  

 

Effect of 10% Change in Fair        Value
(Amounts in Millions)
**Derivative Commodity Contracts:**
August 31
May 31
2002
2003Grains:   Trading
$   0.7
$   0.2Meats:   Trading
$   2.9
$   1.4
 

**Page 56**

Farmland's market exposure to foreign currency risk and interest rate risk    has not materially changed since August 31, 2002.  Quantitative and qualitative    disclosures about these instruments are contained in Item 7A of our Annual Report on Form    10-K for the year ended August 31, 2002.

**Item 4.     CONTROLS AND PROCEDURES**

Disclosure controls and procedures are defined by the Securities and    Exchange Commission as those controls and other procedures that are designed to ensure    that information required to be disclosed in our filings under the Securities Exchange Act    of 1934 is recorded, processed, summarized and reported within the time periods specified    in the Securities and Exchange Commission's rules and forms. Our Chief Executive Officer    and Chief Financial Officer have evaluated our disclosure controls and procedures within    90 days prior to the filing of this Quarterly Report on Form 10-Q and have    determined that such disclosure controls and procedures are effective. 

Subsequent to our evaluation, there were no significant changes in    internal controls or other factors that could significantly affect internal controls,    including any corrective actions with regard to significant deficiencies and material    weaknesses. 

**Cautionary Statement for Purposes of the "Safe Harbor"    Provisions of the Private Securities Litigation Reform Act of 1995**

Farmland is including the following cautionary statement in this Form 10-Q    to make applicable and take advantage of the "safe harbor" provisions of the    Private Securities Litigation Reform Act of 1995 for any forward-looking statement made    by, or on behalf of, Farmland.  The factors identified in this cautionary statement    are important factors (but are not necessarily all of the potentially important factors)    that could cause actual results to differ materially from those expressed in any    forward-looking statement made by, or on behalf of, Farmland.  Where any such    forward-looking statement includes a statement of the assumptions or basis underlying such    forward-looking statement, Farmland cautions that, while it believes such assumptions or    basis to be reasonable and makes them in good faith, the assumed facts or basis will    almost always vary from actual results and the differences between the assumed facts or    basis and actual results can be material, depending upon the circumstances.  Where,    in any forward-looking statement, Farmland, or its management, expresses an expectation or    belief as to future results, such expectation or belief is expressed in good faith and    believed to have a reasonable basis, but there can be no assurance that the statement of    expectation or belief will result or be achieved or accomplished.  Such forward    looking statements include, without limitation, statements regarding the seasonal effects    upon the business, the anticipated expenditures for environmental remediation, the    potential capital expenditures required to comply with enacted regulations related to low    sulfur gasoline and diesel fuel, the level of capital expenditures and monetary sanctions    which will be required as a result of EPA proceedings, the adequacy of the DIP Credit    Facility, as amended, to satisfy our liquidity requirements, our ability to comply with    the covenants contained in the DIP Credit Facility, as amended, our ability to sell our    petroleum, beef marketing, and pork marketing assets at their estimated fair value,    whether we receive the Court and regulatory approvals necessary to consummate the sale of    our beef interest and our pork marketing assets, the receipt of cash from our joint    venture, Farmland Hydro, and our ability to liquidate our Tradigrain operation without    incurring future losses.  Discussion containing such forward-looking statements is    found in the material set forth under "Management's Discussion and Analysis of    Financial Condition and Results of Operations" and "Notes to Condensed    Consolidated Financial Statements".

Taking into account the foregoing, the following are identified as    important factors that could cause actual results to differ materially from those    expressed in any forward-looking statement made by, or on behalf of, Farmland:

1.
Weather patterns (flood, drought, frost,        etc.) or crop failure.
2.
Federal or state regulations regarding        agricultural programs.
3.
Federal or state regulations regarding the        amounts of fertilizer and other chemical applications used by farmers
4.
Factors affecting the export of United States        agricultural produce (including foreign trade and monetary policies, laws and regulations,        political and governmental changes, inflation and exchange rates, taxes, operating        conditions and world demand).
5.
Factors affecting supply, demand and price of        crude oil, refined fuels, natural gas, live hogs and cattle and other commodities.
6.
Proceeds received from assets liquidated        during the course of our bankruptcy proceedings.
7.
Regulatory delays and other unforeseeable        obstacles beyond our control that may affect our ability to dispose of assets or        businesses.
8.
Competitors in various segments that may be        larger than Farmland, offer more varied products or possess greater resources.
9.
Technological changes that are more difficult        or expensive to implement than anticipated.
10.
Unusual or unexpected events such as, among        other things, litigation settlements, adverse rulings or judgments and environmental        remediation costs in excess of amounts accrued.
11.
Material adverse changes in financial,        banking or capital markets.
12.
Federal or state regulations regarding        environmental matters.
13.
Any lingering effects the war with Iraq will        have on the financial, credit and commodity markets.
14.
Public perception of the safety of meat        products and the level of government regulations of meat safety.
15.
The factors identified in "Business and        Properties - Business - Business Risk Factors" included in our Annual Report on Form        10-K for the year ended August 31, 2002.
**Page 57 and 58**

**PART II - OTHER INFORMATION**

**Item    1.          LEGAL PROCEEDINGS**

In November 1999, Farmland commissioned a voluntary audit at its    Coffeyville, Kansas petroleum refinery to verify compliance with the construction    permitting requirements of the state and federal Clean Air Acts.  We submitted a    report detailing the audit findings to Region VII of the United States Environmental    Protection Agency ("EPA") on September 19, 2000.  In order to satisfy    procedural prerequisites to resolve the findings, on January 17, 2002, EPA issued us a    notice of violation.  The notice of violation seeks both injunctive relief in the    form of installation of additional pollution control equipment and monetary    sanctions.  At this point, it is not possible to determine the cost of the control    device installations necessary to satisfy the EPA; however, we believe it is reasonably    possible that the costs may eventually exceed $15 million.  Also, at this stage of    these proceedings it is not possible to predict the final amount of monetary sanctions    that will be necessary to resolve this matter.  Although Farmland believes this    matter will ultimately be resolved for an immaterial amount, it is reasonably possible    that the associated monetary sanctions may exceed $100,000.  See "Management's    Discussion and Analysis of Financial Conditions and Results of Operations -- Environmental    Matters" in our Annual Report on Form 10-K, filed November 27, 2002.

On May 31, 2002, Farmland and certain of our subsidiaries filed voluntary    petitions to reorganize under Chapter 11 of the Bankruptcy Code.  This action is    described in "Management's Discussion and Analysis of Financial Condition and Results    of Operations -- Recent Developments - Bankruptcy Proceedings."

On July 30, 2002, J.R. Simplot ("Simplot") filed a complaint for    declaratory judgment against Farmland in the United States Bankruptcy Court, Western    District of Missouri, Adversary Proceeding No. 02-4147.  In this proceeding, Simplot    asserts that, by operation of Utah Revised Limited Liability Company Act (the    "Act"), Farmland's commencement of the Chapter 11 proceeding caused Farmland to    forfeit governance rights in our SF Phosphates venture.  Farmland believes that this    Utah state law is preempted by Federal Bankruptcy Code and, therefore, we maintain our    governance rights in relation to SF Phosphates.  See "Business and Properties --    Crop Production -- Production" in our Annual Report on Form 10-K, filed November 27,    2002.

During April 2001, Tradigrain initiated a suit in the English High Court    of Justice, Queen's Bench Division, Commercial Court, Royal Court of Justice against Ace    Insurance SA NV , SIACI & Partners SA, and SIACI SA to recover from their insurer and    broker the value of misappropriated soybeans.  During our quarter ended May 31, 2003,    Tradigrain reached an agreement on settlement.  In return for a cash payment of $19.2    million, which approximated the net carrying value of the receivable, Tradigrain released    the insurer and broker from all further claims regarding the misappropriated soybeans.

On June 27, 2002, we filed a complaint against Agriliance LLC in the    United States Bankruptcy Court, Western District of Missouri, Adversary Proceeding No.    02-4113.  In this proceeding, we asserted that Agriliance improperly setoff certain    receivables and other items owed by Agriliance to Farmland against certain payables and    other claims that Agriliance asserted were due to Agriliance from Farmland.  During    our quarter ended May 31, 2003, all disputed issues were resolved with no material impact    on our accompanying unaudited Condensed Consolidated Financial Statements.  Also see    Note 9 in the accompanying Notes to  unaudited Condensed Consolidated Financial    Statements.

**Page 59**

**Item    6.            EXHIBITS AND    REPORTS ON FORM 8-K**

***      (a)      Exhibits***

The exhibits listed below are filed as part of Form 10-Q for quarter ended    May 31, 2003.

Exhibit No.            Description    of Exhibit      

 

99.1Certification by President and Chief Executive Officer        pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the        Sarbanes-Oxley Act of 2002
99.2Certification by Executive Vice President and Chief Financial        Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the        Sarbanes-Oxley Act of 2002
***(b)   *Reports on Form 8-K**

No reports on Form 8-K were filed during the quarter ended May 31, 2003.

**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.

 

FARMLAND INDUSTRIES, INC.
(Registrant)
By:
/s/  STEVEN R. RHODES
Steven R. Rhodes
Executive Vice President
and Chief Financial Officer
Date:  July 15, 2003
 

**Page 60**

I, Robert B. Terry, President and Chief Executive Officer of Farmland    Industries, Inc., certify that:

1.
I have reviewed this quarterly        report on Form 10-Q of Farmland Industries, Inc.;
2.
Based on my knowledge, this        quarterly report does not contain any untrue statement of a material fact or omit to state        a material fact necessary to make the statements made, in light of the circumstances under        which such statements were made, not misleading with respect to the period covered by this        quarterly report;
3.
Based on my knowledge, the        financial statements, and other financial information included in this quarterly report,        fairly present in all material respects the financial condition, results of operations and        cash flows of the registrant as of, and for, the periods presented in this quarterly        report;
4.
The registrant's other certifying        officers and I are responsible for establishing and maintaining disclosure controls and        procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and        have:
a.
designed such disclosure controls and        procedures to ensure that material information relating to the registrant, including its        consolidated subsidiaries, is made known to us by others within those entities,        particularly during the period in which this quarterly report is being prepared;
b.
evaluated the effectiveness of the        registrant's disclosure controls and procedures as of a date within 90 days prior to the        filing date of this quarterly report (the "Evaluation Date"); and
c.
presented in this quarterly report our        conclusions about the effectiveness of the disclosure controls and procedures based on our        evaluation as of the Evaluation Date;
5.
The registrant's other certifying        officers and I have disclosed, based on our most recent evaluation, to the registrant's        auditors and the audit committee of registrant's board of directors (or person performing        the equivalent functions):
a.
all significant deficiencies in the design or        operation of internal controls which could adversely affect the registrant's ability to        record, process, summarize and report financial data and have identified for the        registrant's auditors any material weaknesses in internal controls; and
b.
any fraud, whether or not material, that        involves management or other employees who have a significant role in the registrant's        internal controls; and
6.
The registrant's other certifying        officers and I have indicated in this quarterly report whether or not there were        significant changes in internal controls or in other factors that could significantly        affect internal controls subsequent to the date of our most recent evaluation, including        any corrective actions with regard to significant deficiencies and material weaknesses.
      Date:  July 15, 2003

      

/s/ ROBERT B. TERRYRobert B. Terry    President and     Chief Executive Officer

**Page 61**

I, Steven R. Rhodes, Executive Vice President and Chief Financial Officer    of Farmland Industries, Inc., certify that:

1.
I have reviewed this quarterly        report on Form 10-Q of Farmland Industries, Inc.;
2.
Based on my knowledge, this        quarterly report does not contain any untrue statement of a material fact or omit to state        a material fact necessary to make the statements made, in light of the circumstances under        which such statements were made, not misleading with respect to the period covered by this        quarterly report;
3.
Based on my knowledge, the        financial statements, and other financial information included in this quarterly report,        fairly present in all material respects the financial condition, results of operations and        cash flows of the registrant as of, and for, the periods presented in this quarterly        report;
4.
The registrant's other certifying        officers and I are responsible for establishing and maintaining disclosure controls and        procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and        have:
a.
designed such disclosure controls and        procedures to ensure that material information relating to the registrant, including its        consolidated subsidiaries, is made known to us by others within those entities,        particularly during the period in which this quarterly report is being prepared;
b.
evaluated the effectiveness of the        registrant's disclosure controls and procedures as of a date within 90 days prior to the        filing date of this quarterly report (the "Evaluation Date"); and
c.
presented in this quarterly report our        conclusions about the effectiveness of the disclosure controls and procedures based on our        evaluation as of the Evaluation Date;
5.
The registrant's other certifying        officers and I have disclosed, based on our most recent evaluation, to the registrant's        auditors and the audit committee of registrant's board of directors (or person performing        the equivalent functions):
a.
all significant deficiencies in the design or        operation of internal controls which could adversely affect the registrant's ability to        record, process, summarize and report financial data and have identified for the        registrant's auditors any material weaknesses in internal controls; and
b.
any fraud, whether or not material, that        involves management or other employees who have a significant role in the registrant's        internal controls; and
6.
The registrant's other certifying        officers and I have indicated in this quarterly report whether or not there were        significant changes in internal controls or in other factors that could significantly        affect internal controls subsequent to the date of our most recent evaluation, including        any corrective actions with regard to significant deficiencies and material weaknesses.
      Date:  July 15, 2003

/s/ STEVEN R. RHODESSteven R. Rhodes    Executive Vice President and    Chief Financial Officer
- Page 62

EXHIBIT INDEX

Exhibit No.            Description    of Exhibit      
99.1Certification by President and Chief Executive Officer        pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the        Sarbanes-Oxley Act of 200299.2Certification by Executive Vice President and Chief Financial        Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the        Sarbanes-Oxley Act of 2002
 

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