**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 February 28, 2003or

[  ]        TRANSITIONREPORT PURSUANT TO 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
February 28
2002
2003
(Amounts in Thousands)
Current Assets:
   Accounts        receivable - trade (net of allowance for               doubtful accounts of $23,934 at August 31, 2002              and $19,774at February 28, 2003)   
        $
        288,931        $
        311,738
   Inventories        (Note 2)   
337,222
329,463
   Deferred income        taxes   
51,495
51,075
   Other current        assets   
64,633
85,706
   Current assets        from discontinued operations (Note 12)   
57,164
43,263
      Total        Current Assets   
$
799,445$
821,245
Investments and Long-term        Receivables (Note 3)   
$
347,008$
303,683
Property, Plant and Equipment:
   Property, plant        and equipment, at cost   
$
1,900,047$
1,498,848
      Less        accumulated depreciation and
      amortization   
994,288
1,021,971
   Net Property,        Plant and Equipment   
$
905,759$
476,877
Other Assets:
   Goodwill (Note        4)   
$
28,942$
28,575
   Intangible        assets (Note 4)   
39,469
24,853
   Other long-term        assets   
58,968
55,689
   Long-term        assets from discontinued operations (Note 12)
2,052
741
      Total        Other Assets   
$
129,431$
109,858
Total        Assets      
$
2,181,643$
1,711,663
      

See accompanying Notes to Condensed Consolidated Financial Statements

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

**CONDENSEDCONSOLIDATED BALANCE SHEETS**

**(UNAUDITED)**

LIABILITIES AND EQUITIES

August 31
February 28
2002
2003
(Amounts in Thousands)
Current Liabilities: 
   Checks and drafts outstanding$
       23,264$
39,140
   Current maturities of        long-term debt
323,300 
251,592
   Accounts payable - trade
75,418 
71,039
   Other current liabilities
115,863 
123,501
   Current liabilities from        discontinued operations (Note 12)
35,120 
20,006
      Total        Current Liabilities$
572,965 $
505,278
Liabilities Subject to Compromise (Note 5)$
912,887 $
878,976
Long-Term Liabilities:
   Long-term borrowings        (excluding current maturities)   $
139,869 $
160,981
   Other long-term        liabilities   
24,637 
19,907
      Total        Long-Term Liabilities   $
164,506 $
180,888
Deferred Income Taxes   $
59,422 $
57,444
Minority Owners' Equity in        Subsidiaries   $
42,553 $
47,665
Net Loss (Note 1)   $
-0-$
(388,180)
Capital Shares and Equities:
   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 
526,014
   Accumulated other        comprehensive income (net of 
      deferred        tax expense of $558 at August 31, 2002 and $0 at              February 28, 2003) (Notes 6 and 7)   
        3,907 
        1,106
   Earned surplus and other        equities   
(198,603)
(197,528)
      Total        Capital Shares and Equities   $
429,310 $
429,592
Commitments and Contingent        Liabilities (Note 8)
Total Liabilities and        Equities   $
2,181,643 $
1,711,663
      

 

See accompanying Notes to Condensed Consolidated Financial Statements

 

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

**CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS    (UNAUDITED)**

 

Six Months Ended
February 28
February 28
2002
2003
(Amounts in Thousands)
Sales   $
          3,391,972
$
     3,288,502
Cost of        sales   
          3,256,095
     3,149,653
Gross income   $
             135,877
$
        138,849
Selling, general and        administrative expenses   
(154,103)
(116,545)
Restructuring and other credits        (Note 9)   
                6,340
            2,311
Interest expense (excluding        approximately $23.6 million of interest not            accrued during 2003 on unsecured pre-petition        borrowings)   
        (44,484)
        (15,865)
Interest income
1,059
         848
Other (Note 10)
19,392
        53,820
Equity in net income (loss) of        investees (Note 3)
1,319
(808)
Minority owners' interest in net        income of subsidiaries 
(9,588)
(7,378)
0
(443,308)
Reorganization expense (Note 11)
Loss from continuing operations        before income tax expense$
(44,188)
$
(388,076)
Income tax benefit
11,856
0
Loss from continuing operations$
(32,332)
$
(388,076)
Discontinued operations (Note        12):           Loss from operations of discontinued international            grain division (net of income tax expense of $861            in 2002)
        (14,164)
        0
Loss on disposal of international        grain division (net of income tax benefit of $46 in 2003)
0
(104)
Total discontinued operations$
(14,164)
$
(104)
Net loss$
(46,496)
$
(388,180)
      

See accompanying Notes to Condensed Consolidated Financial Statements

****

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

**CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS    (UNAUDITED)**

 

Three Months Ended
February 28
February 28
2002
2003
(Amounts in Thousands)
Sales   $
           1,549,077
$
      1,633,747
Cost of sales   
          1,501,121
     1,572,433
Gross income   $
                47,956
$
          61,314
Selling, general and        administrative expenses   
(74,264)
(56,783)
Restructuring and other credits        (Note 9)
0
575
Interest expense (excluding        approximately $11.9 million of interest not accrued during 2003 on unsecured pre-petition        borrowings)   
        (20,201)
        (7,575)
Interest income
   299
             201
Other (Note 10)
633
45,353
Equity in net loss of investees        (Note 3)
(638)
(1,751)
Minority owners' interest in net        income
   of        subsidiaries 
(4,851)
(2,583)
Reorganization expense (Note        11) 
0
(9,454)
Income (loss) from continuing        operations before income tax expense$
(51,066)
$
29,297
Income tax benefit
12,624
0
Income (loss) from continuing        operations$
(38,442)
$
29,297
Discontinued operations (Note        12):            Loss from operations of discontinued international             grain division (net of income tax expense of $861            in 2002)
        (11,303)
        0
Loss on disposal of international        grain division (net of income tax expense of $98 in 2003) 
        0
        (398)
Total discontinued operations$
(11,303)
$
(398)
Net income (loss)$
(49,745)
$
28,899
      

See accompanying Notes to Condensed Consolidated Financial Statements

****

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

**CONDENSEDCONSOLIDATED STATEMENTS OF CASH FLOWS**

**(UNAUDITED)**

Six Months Ended
February 28        2002
February 28        2003
(Amounts in Thousands)
CASH FLOWS FROM OPERATING        ACTIVITIES:
Net loss
$
(46,496)
$
(388,180)
Reorganization        expense   
0
          443,308
Adjustments to reconcile net loss        to net cash provided by           operating activities:
   Depreciation        and amortization   
55,559
            46,628
   Equity in net        (income) loss of investees   
(1,319)
                 808
   Other   
(1,255)
(3,787)
   Changes in        assets and liabilities:
      Accounts        receivable   
65,496
(13,937)
      Inventories   
129,560
7,745
      Other        assets   
(2,818)
9,828
      Accounts        payable   
(120,072)
(13,197)
      Other        liabilities   
7,120
(30,275)
Net cash provided by operating        activities

   before reorganization items   
        $
        85,775
        $
        58,941
REORGANIZATION ITEMS:
   Reorganization        expense    
$
0
$
(443,308)
   Adjustments for        non-cash items:
      Asset        impairment charges   
0
425,828
      Gain        on settlement with vendors   
0
(2,366)
      Gain        on sale of fixed assets and investments   
0
(483)
      Damages        for rejected executory contracts
0
1,521
      Other
0
4,486
Net cash used in reorganization        items   
$
0
$
(14,322)
Net cash provided by operating        activities   
$
85,775
$
44,619
CASH FLOWS FROM INVESTING        ACTIVITIES:
Capital        expenditures   
$
(233,262)
$
(29,478)
Distributions from joint        ventures   
8,341
10,021
Additions to investments and        notes receivable   
(5,690)
(303)
Acquisition of other long-term        assets   
(4,071)
(4,239)
Proceeds from disposal of        investments and            collection of notes receivable   
        39,269
        9,953
Proceeds from sale of fixed        assets   
13,330
10,771
Net cash used in investing        activities   $
(182,083)$
(3,275)
CASH FLOWS FROM FINANCING        ACTIVITIES:
Payments of        dividends   $
(4,000)$
0
Proceeds from bank loans and        notes payable   
1,407,190
467,886
Payments on bank loans and notes        payable   
(1,276,492)
(518,706)
Payments for redemption of        subordinated debt certificates   
(30,684)
0
Debt issuance cost
(15,960)
0
Net increase in checks and drafts        outstanding   
16,840
9,476
Other decrease
(586)
0
Net cash provided by (used in)        financing activities$
96,308$
(41,344)
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

**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 accompanying 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, at times during the    last few years, the results of our crop production business have been adversely affected    by a combination of high natural gas prices and competition from imports.  Also, 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 accompanying unaudited Condensed    Consolidated Balance Sheet as of February 28, 2003.     

Effective September 1, 2002, Farmland adopted Statement of Financial    Accounting Standards (“SFAS”) 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.  On February 28, 2003    the Court authorized the lead bid and established the subsequent auction and sale    procedures for the majority of our domestic and all of our foreign crop production    nitrogen assets.    We also have continued to negotiate the possible sale    of our petroleum assets, but as of April 14, 2003 we have not identified a lead    bidder.  Since we did not receive Court approval to sell our domestic and foreign    nitrogen assets until April 1, 2003, and 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    February 28, 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.  This estimated loss is included in reorganization expense in these    unaudited Condensed Consolidated Statements of Operation for the six months ended February    28, 2003.  As discussed in Note 14, we estimate that, during our quarter ending May    31, 2003, we will incur an additional loss of approximately $45 million to $50 million on    the sale of certain crop production assets. 

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.  As we continue our    strategy of repositioning and selling assets, additional businesses 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.  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.  As of February 28, 2003, we had    accrued approximately $15.7 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 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.  This 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, each    impaired class is entitled to vote as a class to accept or reject the plan of    reorganization.  Although management filed a plan of reorganization, there can be no    assurance at this time whether it will be approved or confirmed by the Court.  

As a part of the bankruptcy process, we are required to file a disclosure    statement with the Court.  The disclosure statement will provide all creditor classes    with information regarding our proposed reorganization, including identification of assets    we intend to sell and estimated cash proceeds from those sales.  Currently, Farmland    must file a disclosure statement by May 13, 2003; however, we may request from the Court    an extension of this deadline.  Once the Court approves the disclosure statement, we    will send the disclosure statement and plan or reorganization to the various impaired    classes, and the plan of reorganization will be voted on by those classes.  The Court    has also extended the exclusive periods to file and confirm a plan of reorganization to    May 31, 2003 and July 30, 2003, respectively.

The plan of reorganization, as filed, in effect contemplates either that    the Debtors will reorganize around our pork and/or beef marketing businesses, with other    assets being sold, or that the Debtors will sell all or substantially all of their    assets.  The plan of reorganization also provides for the payment in full in cash of    the Debtors’ obligations under the DIP Credit Facility and certain pre-petition    liabilities under the Pre-petition Credit Facility on the earlier of the effective date of    the plan of reorganization or November 30, 2003.  We anticipate that the DIP Credit    Facility, but not the remaining borrowings under the Pre-petition Credit Facility, will be    paid in full when the sales of our crop production nitrogen assets are consummated and the    related crop production receivables are collected.  However, these sale transactions    are subject to regulatory approval and there can be no assurance when, or if, the    transactions will be consummated.  As to various impaired classes, including the    classes pertaining to the holders of our demand loan certificates and our subordinated    debenture bonds, as well as our general unsecured creditors, the plan provides that these    classes will receive cash and/or securities of the reorganized entity.  The amounts    to be received by any particular class are subject to further negotiation and will depend,    in part, on the amounts we realize from potential sales of assets.  As a result, we    will need to amend the plan of reorganization before it is confirmed.  The plan of    reorganization, if accepted and confirmed, will substantially change the amounts and    characterization of liabilities currently disclosed in the accompanying unaudited    Condensed Consolidated Financial Statements.

Farmland believed, based on consultation with counsel, that the plan of    reorganization, as filed on November 27, 2002, satisfied the DIP Credit Facility    requirement to file an acceptable plan of reorganization by that date.  During    December 2002, the DIP Lenders asserted that the plan of reorganization, as filed, did not    satisfy the requirements of the DIP Credit Facility.  To resolve this assertion,    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 sales 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 increased        our borrowing rate by 200 basis points, to the period from December 9, 2002 until the        Approval Date. 

The ability of Farmland to continue as a going concern is dependent upon,    but not limited to, the confirmation of the plan of reorganization, continued access to    adequate sources of capital, the continued compliance with all covenants under the DIP    Credit Facility, as amended, the ability to secure new financing adequate to support our    remaining businesses if and when we emerge from our Chapter 11 proceedings, retention of    key suppliers, customers and employees, and the ability to sustain positive cash flows    sufficient to fund operations and repay debt.  No assurance can be given that the    Debtors will be successful in reorganizing their affairs within the Chapter 11    proceedings.  Because of the ongoing nature of the reorganization process, the    outcome of which is not determinable until a plan of reorganization is confirmed and    consummated, these unaudited Condensed Consolidated Financial Statements are subject to    material uncertainties. 

**(2)      Inventories**

Major components of inventories are as follows:

August 31
February 28
2002
2003
(Amounts in Thousands)Finished and in-process        products      $
234,056$
232,698Materials      
60,003
55,910Supplies      
43,163
40,855$
337,222$
329,463
The above table does not include inventories from    discontinued operations with a value of $0.1 million at both August 31, 2002 and February    28, 2003.  

At February 28, 2003 the carrying value of crude oil and refined petroleum    inventories, stated at LIFO cost, was $44.3 million which is approximately $38.5 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:

Six Months Ended
Three Months Ended
February 28        2002
February 28        2003
February 28        2002
February 28        2003
(Amounts in Thousands)
Net        sales      
$
3,766,750
$
3,108,898
$
1,797,528
$
1,498,832
Net income        (loss)      
$
(8,771)
$
(1,503)
$
(5,817)
$
882
Farmland's equity in net income (loss)
$
1,319
$
(808)
$
(638)
$
(1,751)
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 (on April 1, 2003, the Court approved the sale of our interest          in Farmland MissChem 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.
At February 28, 2003, our share of the undistributed earnings of all    ventures accounted for by the equity method totaled $76.6 million.

**(4)      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 at both August 31, 2002 and February 28, 2003, respectively.  Had this    statement been adopted for the three and six month periods ended February 28, 2002, our    net losses would have been $49.4 million and $45.9 million, respectively (excluding $0.3    million and $0.6 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 $9.9 million    at August 31, 2002 and February 28, 2003, respectively.  Goodwill amortization    related to these combinations totaled $1.3 million and $0.4 million during the six-month    periods ended February 28, 2002 and 2003, respectively, and totaled $0.6 million and $0.2    million during the three-month periods ended February 28, 2002 and 2003,    respectively.  

The following table displays the carrying values of other intangible    assets at August 31, 2002 and February 28, 2003:

August 31, 2002
February 28, 2003
Gross Carrying Amount
Accumulated Amortization
Gross Carrying Amount
Accumulated Amortization
(Amounts in Thousands)Amortized intangible assets:   Software      $
72,417$
33,601$
41,811$
17,582   Other      
180
120
43
12$
72,597$
33,721$
41,854$
17,594Unamortized intangible assets:   Trade        name      $
593$
593
Amortization of other intangible assets totaled $2.0 million and $1.4    million during the six-month periods ended February 28, 2002 and 2003, respectively, and    totaled $1.0 million and $0.8 million during the three-month periods ended February 28,    2002 and 2003, respectively.

During the six month period ended February 28, 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 intend to sell as part of our bankruptcy    proceedings.  This charge is included as part of reorganization expense in our    unaudited Condensed Consolidated Statements of Operations ($7.5 million for the crop    production segment, $3.5 million for the petroleum segment and $0.9 million for the    unallocated corporate segment).

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

(Amounts in Thousands)2003 (remaining 6        months)      $
2,1382004      
4,2832005      
4,1292006      
3,8572007      
3,8362008 and        after      
6,017$
24,260
**(5)      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 accompanying unaudited Condensed Consolidated Balance Sheets as 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.

As of February 28, 2003, the Debtors have Liabilities Subject to Compromise of    approximately $879.0 million which include the following:

(Amounts in Thousands)  
 Accounts payable –        trade      $
  226,960Other current liabilities       
    44,060Subordinated debt       
  474,674Demand loan certificates       
    12,035Accrued and accumulated interest on subordinated debt and           demand loan securities       
            81,072Other borrowings       
    16,171Other long-term        liabilities       
    31,063Less liabilities due to subsidiaries not in        reorganization       
(7,059)  
 Liabilities Subject to        Compromise      $
  878,976
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     $
554,725  $
295,095  $
(50,375) $
799,445Property, plant and equipment,        net      
748,024   
157,735   
-0-  
905,759Other long-term assets      
559,274   
20,070   
(102,905)  
476,439  
   
   
   
      Total        assets     $
1,862,023  $
472,900  $
(153,280) $
2,181,643  
   
   
   
 Current liabilities     $
418,182  $
197,331  $
(42,548) $
572,965Liabilities subject to        compromise      
921,518   
-0-  
(8,631)  
912,887Long-term liabilities      
45,720   
119,476   
(690)  
164,506Deferred income taxes      
59,424   
(2)  
-0-  
59,422Minority owners' equity in        subsidiaries      
-0-  
336   
42,217   
42,553Capital 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                
Condensed Consolidating Balance Sheet    As of February 28, 2003
 
Farmland and Subsidiaries        in        Reorganization 
        Subsidiaries        not in        Reorganization 
        Eliminations 
        Consolidated 
(Amounts in Thousands)            Current assets     $
565,506 $
296,559 $
(40,820) $
821,245Property, plant and equipment,        net      
313,980  
162,897  
0  
476,877Other long-term assets      
497,825  
10,116  
(94,400)  
413,541  
   
   
   
      Total        assets     $
1,377,311 $
469,572 $
(135,220) $
1,711,663  
   
   
   
 Current liabilities     $
373,843 $
164,846 $
(33,411) $
505,278Liabilities subject to        compromise      
886,035  
0  
(7,059)  
878,976Long-term liabilities      
41,538  
139,939  
(589)  
180,888Deferred income taxes      
58,387  
(943)  
0  
57,444Minority owners' equity in        subsidiaries      
0  
437  
47,228  
47,665Net income (loss)      
(399,991)  
17,807  
(5,996)  
(388,180)Capital shares and equities      
417,499  
147,486  
(135,393)  
429,592  
   
   
   
      Total liabilities and        equity     $
1,377,311 $
469,572 $
(135,220) $
1,711,663               
**Condensed Consolidating Statement of Operations****For the Six Months Ended February 28, 2003**
 
Farmland and Subsidiaries        in        Reorganization 
        Subsidiaries        not in        Reorganization 
        Eliminations 
        Consolidated 
(Amounts in Thousands)            Sales     $
1,612,564 $
1,719,444 $
(43,506) $
3,288,502Cost of sales 
1,515,925  
1,677,234  
(43,506)  
3,149,653     Gross        income     $
96,639 $
42,210 $
0 $
138,849  
   
   
   
 Restructuring and other credits     $
2,311 $
0 $
0 $
2,311Reorganization expense      
(443,308)  
0  
0  
(443,308)Other operating, non-operating and        tax expenses      
        (55,633)  
        (24,299)  
        (5,996)  
        (85,928)  
   
   
   
 Income (loss) from continuing operations$
(399,991) $
17,911 $
(5,996) $
(388,076)  
   
   
0  
 
Loss on disposal of international              grain division 
        0  
        (104)  
        0  
        (104)  
   
   
   
 Net income (loss)$
(399,991) $
17,807 $
(5,996) $
(388,180)               
 

**Condensed Consolidating Statement of Operations****For the Three Months Ended February 28, 2003**
 
Farmland and Subsidiaries        in        Reorganization 
        Subsidiaries        not in        Reorganization 
        Eliminations 
        Consolidated 
(Amounts in Thousands)            Sales     $
805,243 $
853,065 $
(24,561) $
1,633,747Cost of sales      
759,384  
837,610  
(24,561)  
1,572,433     Gross        income     $
45,859 $
15,455 $
0 $
61,314  
   
   
   
 Restructuring and other credits$
575 $
0 $
0 $
575Reorganization expense      
(9,454)  
0  
0  
(9,454)Other operating, non-operating and tax        expenses      
        (7,606)  
        (9,758)  
        (5,774)  
        (23,138)  
   
   
   
 Income (loss) from continuing operations$
29,374 $
5,697 $
(5,774) $
29,297  
   
   
   
 
Loss on disposal of international              grain division 
        0  
        (398)  
        0  
        (398)  
   
   
   
 Net income (loss)$
29,374 $
5,299 $
(5,774) $
28,899               
 

Condensed Consolidating Statement of Cash Flows    For the Six Months Ended February 28, 2003
 
Farmland and Subsidiaries        in        Reorganization 
        Subsidiaries        not in        Reorganization  
        Eliminations  
        Consolidated 
(Amounts in Thousands)  
   
   
   
 Cash flows from operating activities: 
   
   
   
 Net income (loss)$
(399,991) $
17,807 $
(5,996) $
(388,180)
Adjustments to reconcile net income            (loss) to net cash provided by            (used in) operating activities: 
  
   
   
    Non-cash items, net 
405,876  
66,759  
0  
472,635   Changes in other assets and liabilities 
21,800  
(61,636)  
0  
(39,836)
Net cash provided by (used in)        operating activities        $
        27,685         $
        22,930         $
        (5,996)         $
        44,619  
   
   
   
 Net cash provided by (used in) investing activities
        19,793 
        (23,068) 
        0 
        (3,275)  
   
   
   
 Net cash provided by (used in) financing activities
        (71,725) 
        30,381 
        0 
        (41,344)  
   
   
   
 Net increase (decrease) in cash$
(24,247) $
30,243 $
(5,996) $
0
 

**(6)      Comprehensive Income**

Changes in accumulated other comprehensive income (AOCI) during the six    months ended February 28, 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
10
10Net loss on cash flow hedges, net of        tax      
(898)
0
(898)Reclassification adjustments, net of        tax      
13,832
0
13,832Balance at February 28,        2002      $
(8,502)
$
104
$
(8,398)
 

Changes in accumulated other comprehensive income (AOCI) during the six    months ended February 28, 2003 were as follows:

Cash Flow
Foreign Currency
Total
Hedges
Translation
AOCI
(Amounts in Thousands)Balance at August 31,        2002      
$
3,803
$
104
$
3,907Foreign currency translation adjustment 
0
(3)
(3)Net gain on cash flow hedges, net of tax
260
0
260Reclassification adjustments, net of tax
(3,058)
0
(3,058)Balance at February 28, 2003 $
1,005
$
101
$
1,106
Comprehensive income for the six months ended February 28, 2002 and 2003    is as follows:

Six Months Ended
February 28        2002
February 28        2003
(Amounts in Thousands)
Net loss      
$
(46,496)$
(388,180)
Net gains (losses) arising during the period
      Cash flow        hedges:
            Net        derivative gains (losses) during period      
$
(1,058)$
260
            Reclassification        adjustment      
16,289
(3,616)
      Foreign        currency translation adjustment      
10
(3)
Other comprehensive income (loss) before        tax      
$
15,241
$
(3,359)
Income tax benefit (expense) related to items        of
      other        comprehensive income      
(2,297)
558
Other comprehensive income        (loss)      
$
12,944$
(2,801)
Comprehensive        loss      
$
(33,552)$
(390,981)
Comprehensive income for the three months ended February 28, 2002 and 2003    is as follows:

Three Months Ended
February 28        2002
February 28        2003
(Amounts in Thousands)
Net income        (loss)      
$
(49,745)$
28,899
Net gains (losses) arising during the period
      Cash flow        hedges:
            Net        derivative gains (losses) during period
$
(819)$
57
            Reclassification        adjustment
5,504
(3,255)
      Foreign        currency translation adjustment      
4
(8)
Other comprehensive income (loss) before        tax      
$
4,689
$
(3,206)
Income tax expense related to items of
      other        comprehensive income      
(707)
0
Other comprehensive income        (loss)      
$
            3,982$
(3,206)
Comprehensive income        (loss)      
$
(45,763)$
25,693
 

**(7)      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 February 28, 2003, we recorded receivables of $1.5 million and $8.4    million in other current assets and other long-term assets, respectively, related to    unrealized gains on derivative instruments, and we recorded payables of $1.3 million in    other current liabilities related to unrealized losses on derivative instruments.     The derivative contract represented by the $8.4 million in other long-term assets was    subsequently sold as part of the sale of our domestic nitrogen assets.

Farmland also uses derivative commodity instruments to manage our    commodity price risk in the procurement of natural gas, the primary input necessary for    the production of the various nitrogen-based crop production products we    manufacture.  These instruments have been designated as cash flow hedges for    accounting purposes with gains and losses deferred in accumulated other comprehensive    income (“AOCI”), to the extent the hedge is effective.  These amounts are    recognized within cost of goods sold in the period during which the hedged transaction    affects earnings.  Any hedge gain or loss resulting from ineffectiveness are    immediately recognized to earnings as a component of other income (expense).

In this hedging activity, our objective is to use derivative commodity    instruments to fix the price of a portion of our forecasted purchases of natural gas used    to manufacture crop production products.  To meet this objective, we enter into    various types of derivative instruments to manage fluctuations in cash flows resulting    from commodity price risk.  The instruments we use may include exchange traded    futures contracts, over the counter (OTC) swap contracts and OTC option or exchange traded    option contracts.  The changes in the market value of such contracts have    historically been, and are expected to continue to be, highly effective at offsetting    changes in price movements of the hedged item.  The amount of hedge ineffectiveness,    which is recognized as a component of other income (expense), was immaterial for the three    and six months ended February 28, 2002 and 2003.

Based on management’s assessment of our price risk exposure, we may    use derivatives 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    will be reclassified, on a first-in, first-out basis, as a component of cost of sales when    the related crop production product is sold.  During the three month period ended    February 28, 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.   We have    closed contracts through March 2003.  As a result, we anticipate that all of the    approximately $1.0 million of gains in AOCI as of February 28, 2003 will be reclassified    into earnings within the next twelve months.

**(8)      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 National Priority List (“NPL”) 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 at NPL and    other sites was $16.2 million and $20.0 million at February 28, 2003 and August 31, 2002,    respectively.  Certain environmental claims may be discharged by the Court, including    certain amounts accrued at February 28, 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 February    28, 2003.  In the opinion of management, it is reasonably possible for such    additional costs to approximate an additional $16.6 million.

Under the Resource Conservation Recovery Act of 1976 (“RCRA”)    and under state regulations, Farmland has seven closure and six post-closure plans in    place for five locations.  Such closure and post-closure costs are estimated to be    $10.4 million at February 28, 2003, of which $5.1 million has been accrued (and are in    addition to the $16.2 million accrual and the $16.6 million discussed in the prior    paragraphs).  

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.  Our ability to make these expenditures is contingent on our    ability to successfully implement a plan of reorganization and arrange adequate    financing.  There can be no assurance that we will be able to successfully implement    a plan of reorganization or, if a plan of reorganization is successfully implemented, that    we can arrange adequate financing to fund the capital expenditures necessary to bring the    refinery into compliance with the EPA’s low sulfur rules.  As set forth in our    plan of reorganization filed November 27, 2002, we intend to dispose of our petroleum    assets, which consist principally of our Coffeyville, Kansas refinery.  If we are    unable to sell the refinery, we will explore all viable options, including additional    discussions with the EPA to delay the required implementation date, but ultimately we may    determine that we should cease refining operations and close the refinery.

During 2002, Agriliance offset approximately $20 million of payables due    from Agriliance to Farmland against receivables due to Agriliance from Farmland.  We    initiated a legal proceeding to challenge this offset on the grounds that Agriliance:

     .  overstated the amounts due from    Farmland;

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

     .offset amounts that are in dispute.

Through a mediation process, Agriliance has paid $6.5 million due to    Farmland, and we agreed that $1.9 million of offsets were appropriate.  Subsequent to    February 28, 2003, the remaining disputed amounts were settled for amounts that    approximated their recorded value, subject to approval by the Court. 

As more fully described in Note 1(B) to these unaudited Condensed    Consolidated Financial Statements, the Debtors have filed voluntary petitions for    protection under Chapter 11 of the Bankruptcy Code in the United States Bankruptcy    Court.  On November 27, 2002, the Debtors filed a joint plan of reorganization with    the Court.

The Debtors are currently operating as debtors-in-possession under the    supervision of the Court.  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.  We    have estimated and accrued our liability resulting from contracts rejected through    February 28, 2003 and this estimated liability, in the amount of approximately $15.7    million, is included in our unaudited Condensed Consolidated Balance Sheets, primarily as    a component of Liabilities Subject to Compromise.

Under the Bankruptcy Code, the rights and treatment of pre-petition    creditors and equity holders will be substantially altered.  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.  The bankruptcy proceedings    may substantially change the amount and characterization of liabilities currently    presented in our unaudited Condensed Consolidated Financial Statements.  The ultimate    amount of the allowed claims against the Debtors and the manner in which those claims    might be resolved are not presently determinable.

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.

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.

**(9)      Restructuring and Other Charges**

During both fiscal 2001 and 2002, Farmland recognized restructuring    reserves as a result of restructuring activities.  During the three and six months    ended February 28, 2003, an adjustment in the amount of $0.6 million was made to reduce    the reserve balance.  The reduction was due to reaching a settlement with a third    party regarding certain liabilities.  Deductions to the reserve in the amount of $0.1    for the three months ended February 28, 2003 and $0.5 for the six months ended February    28, 2003, relate to payments made for catalyst maintenance at our fertilizer plant in    Pollock, Louisiana.  During the six months ended February 28, 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.  Deductions to the reserve in the amount of $0.9 million for    the three months ended February 28, 2002 and $1.3 million for the six months ended    February 28, 2002, represent severance payments and ongoing maintenance costs associated    with the closure of the wheat gluten plant and our Mexico City office.  

During the six months ended February 28, 2003, restructuring income of    $2.3 million was recorded of which $1.7 million was recorded during the three months ended    November 30, 2002, as a result of the recovery of precious metals contained in our    catalyst when equipment was dismantled at our Lawrence, Kansas plant.  During the    three months ended February 28, 2003, restructuring income of $0.6 million was recorded as    a result of the adjustment to the reserve due to the settlement of liabilities previously    discussed.

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.

The following table displays the activity and balances of the    restructuring reserve account from August 31, 2001 to February 28, 2002:

        Type of Cost
Aug 31, 2001        Balance
        Additions
        Adjustments
        Payments
Feb 28, 2002 Balance
(Amounts in Thousands)
Employee separations
$
1,602
$
16
$
(228)
$
(1,057)
$
333
Facility closings
3,830
0
(2,598)
(286)
946
Other
2,500
0
0
0
2,500
Total
$
7,932
$
16
$
(2,826)
$
(1,343)
$
3,779
The following table displays the activity and balances of the    restructuring reserve account from August 31, 2002 to February 28, 2003:

        Type of Cost
Aug 31, 2002        Balance
        Additions
        Adjustments
        Payments
Feb 28, 2003        Balance
(Amounts in Thousands)
Facility closings
$
1,238
$
0
$
0
$
(498)
$
740
Other
2,150
0
(575)
0
1,575
Total
$
3,388
$
0
$
(575)
$
(498)
$
2,315
**(10)      Other Income**

Other income for the three and six months ended February 28, 2003 included    $45.2 million and $52.7 million, respectively, in proceeds received from settlements    related to vitamin supplements and $3.0 million as a result of reclassification into    earnings of gains on crop production’s discontinued cash flow hedges because it    became probable that the original forecasted purchase of natural gas would not    occur.  

Other income for the six months ended February 28, 2002 included a gain of    $18.0 million recognized on the sale of our equity interest in Country Energy to Cenex    Harvest States and $1.2 million in proceeds received from settlements related to vitamin    supplements. 

**(11)      Reorganization Expense**

Costs directly related to our reorganization under Chapter 11 of the    Bankruptcy Code are reflected as Reorganization expense in our unaudited Condensed    Consolidated Statements of Operations.  Reorganization expense for the three and six    month periods ended February 28, 2003 was as follows:

Six Months        Ended        February 28, 2003
Three Months        Ended        February 28, 2003
Impairment of property, plant and equipment,        and               other assets      
        $
425,828
        $
1,311
Legal and professional        fees      
16,057
7,209
Rejected executory        contracts      
1,521
1,521
Severance and employee        retention      
2,932
2,032
Gain on settlement with customers and        vendors      
(2,366)
(2,077)
Gain on sale of property, plant and        equipment      
(1,387)
(856)
Loss on sale of        investments      
904
554
Other            
(181)
(240)
$
443,308
$
9,454
** (12)      Discontinued Operations**

During February 2002 (the “measurement date”), a decision was    made to liquidate our international grain trading subsidiaries, 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.

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 February 28, 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 and insurance    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.     The insurance receivables result from soybeans Tradigrain owned which were stored in a    warehouse owned by a third party.  These soybeans were misappropriated.  The    soybeans were insured and at February 28, 2003 Tradigrain was involved in litigation to    recover from the insurer and the broker the value of the soybeans.  Subsequent to    February 28, 2003, Tradigrain reached an agreement on settlement with the insurer.     In return for a cash payment of $19.2 million, which approximates the net carrying value    of the receivable as of February 28, 2003, Tradigrain released the insurer and broker from    all further claims regarding the misappropriated soybeans.  

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

Balance sheets of discontinued operations:

August 31
February 28
2002
2003
(Amounts in Thousands)AssetsAccounts receivable –        trade      $
20,756$
10,429Inventories      
104
118Other current assets      
36,304
32,716     Total current        assets      $
57,164$
43,263Property, plant and equipment,        net      $
1,197$
5Other long-term assets      
855
736     Total long-term        assets      $
2,052$
741Total assets      $
59,216$
44,004LiabilitiesShort-term notes payable      $
2,614$
2,180Accounts payable –        trade      
13,254
8,192
Other current liabilities (less cash netted        against bank            overdrafts of $6.6 million at August 31, 2002 and $0.7 million           At February 28, 2003)
        19,252
        9,634     Total current        liabilities      $
35,120$
20,006Intercompany liabilities due to        Farmland      
11,540
11,546Total liabilities      $
46,660$
31,552Net assets of discontinued        operations      $
12,556$
12,452
Net sales and income from discontinued operations:

Six Months Ended February 28
Three Months Ended February 28
2002
2003
2002
2003
(Amounts in Thousands)Net sales      $
767,718$
177
$
363,428
$
0
Pretax loss from               discontinued        operations              $
        (13,303)        $
        (150)
        $
        (10,442)
        $
        (300)Income tax benefit (expense) 
(861)
46
(861)
(98)
Net loss from               discontinued        operations              $
        (14,164)        $
        (104)
        (11,303)
        $
        (398)
Cash flows related to discontinued operations:

Six Months Ended        February 28
2002
2003
(Amounts in        Thousands)
Net cash provided by operating        activities      
$
70,852
$
6,183
Net cash provided by investing        activities      
341
160
Net cash used in financing        activities      
(61,451)
(6,833)
Net increase (decrease) in        cash and cash   equivalents      
        $
9,742
        $
        (490)
Cash and cash equivalents at        beginning of            period
8,708
        7,014
Cash and cash equivalents at        end of period
$
18,450
$
6,524** 
**(13)      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 six months ended February 28, 2002 were reclassified to conform to our current    operational structure.  Management, when evaluating business segment performance,    evaluates performance before reorganization charges and credits.  We believe this    measurement provides a better indication of the ongoing performance of a business segment.
**Six  months ended****February 28, 2002  (Page 1 of 3)**(Amounts in Thousands) 
**CONSOLIDATED SEGMENTS**
Unallocated
Combined Segments
Corporate Expenses
 

Consolidated
Sales & transfers
$
4,867,281
$
0
$
4,867,281
Transfers between segments
(1,475,309)
0
(1,475,309)
Net sales
$
3,391,972
$
0
$
3,391,972
Income (loss) from            continuing operations
 

$
        (16,703)
 

$
        (15,629)
 

$
        (32,332)
Loss from discontinued        operations,
   net of income        tax benefit
(14,164)
0
(14,164)
Net income (loss)$   
(30,867)
$
(15,629)
$
(46,496)
Goodwill
$
30,300
$
21,407
$
51,707
Total assets
$
2,361,942
$
334,971
$
2,696,913
 
**Six months ended****February 28, 2003  (Page 1 of 3)**(Amounts in Thousands) 
**CONSOLIDATED SEGMENTS**
Unallocated
Combined Segments
Corporate Expenses
 

Consolidated
Sales & transfers
$
3,763,966
$
0
$
3,763,966
Transfers between segments
(475,464)
0
(475,464)
Net sales
$
3,288,502
$
0
$
3,288,502
Income (loss) from            continuing operations before            reorganization expense
 

        $
        55,972
 

        $
        (740)
 

        $
        55,232
Reorganization expense
(424,669)
(18,639)
(443,308)
Income (loss) from continuing            operations
        $
        (368,697)
        $
        (19,379)
        $
        (388,076)
Loss from discontinued        operations,
   net of income        tax benefit
(104)
0
(104)
Net income (loss)
$
(368,801)
$
(19,379)
$
(388,180)
Goodwill
$
28,575
$
0
$
28,575
Total assets
$
1,512,665
$
198,998
$
1,711,663
 
**Six months ended****February 28, 2002 (Page 2 of 3)**        (Amounts in Thousands)
**OUTPUT SEGMENTS**
Total
Pork
Beef
World
Output
Marketing
Marketing
Grain
SegmentsSales and transfers$
   1,318,654$
1,644,146$
2,630
$
       2,965,430Transfers between segments
(459,292)
(30,307)
0
(489,599)Net sales$
      859,362$
1,613,839$
2,630$
2,475,831
Income (loss) from continuing           operations        $
12,034        $
21,607        $
(518)$
33,123
Loss from discontinued            operations, net of income           tax benefit
        (14,164)
        (14,164)Net income (loss)$
12,034$
21,607$
(14,682)$
18,959Goodwill$
2,834$
16,393$
11,073$
 30,300Total assets$
414,076$
401,066$
325,350$
1,140,492
 
**Six months ended**
**February 28, 2003 (Page 2 of        3)**(Amounts in Thousands)
**OUTPUT SEGMENTS**
Total
Pork
Beef
World
Output
Marketing
Marketing
Grain
SegmentsSales and transfers$
1,240,629$
1,724,534$
0$
2,965,163Transfers between segments
(426,488)
(44,145)
0
(470,633)Net sales$
814,141
$
1,680,389$
0$
2,494,530
Income (loss) from continuing           operations before            reorganization expense        $
        18,274        $
        17,766        $
        (5,877)        $
        30,163Reorganization (expense)
2,005
0
(893)
1,112
Income (loss) from continuing            operations        $
        20,279        $
        17,766        $
        (6,770)        $
        31,275
Loss from discontinued            operations, net of income tax           benefit
        0
        0
        (104)
        (104)Net income (loss)$
20,279$
17,766$
(6,874)$
31,171Goodwill$
2,785$
15,889$
9,901$
28,575Total assets$
360,380$
418,353$
86,807$
865,540
 
**Six months ended****February 28, 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$
292,871$
588,797$
0$
1,020,183$
1,901,851
Transfers between segments
(5,090)
(6,360)
0
(974,260)
(985,710)
Net sales
$
287,781$
582,437$
0$
45,923$
916,141
Income (loss) from continuing        operations        $
        (78,002)        $
        18,706        $
        2,661        $
        6,809        $
        (49,826)
Loss from discontinued           operations, net of           income tax benefit        0
        0
        0
        0
        0
Net income (loss)$
(78,002)$
18,706$
2,661$
6,809$
(49,826)
Goodwill$0$
0$
0$0$
0
Total assets$
840,933$
277,581$
58,137$
44,799$
1,221,450
 
**Six months ended****February 28, 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
$
265,608$
523,906$
0$
9,289$
798,803
Transfers between segments
(2,480)
(2,351)
0
0
(4,831)
Net sales
$
263,128$
521,555$
0$
9,289$
793,972
Income (loss) from            continuing operations    before reorganization            expense
        $
        (11,769)        $
        (11,889)        $
        51,313        $
        (1,846)        $
        25,809
Reorganization (expense)
        (276,457)
        (148,646)
        (867)
        189
        (425,781)
Income (loss) from            continuing operations
        $
        (288,226)        $
        (160,535)        $
        50,446        $
        (1,657)        $
        (399,972)
Loss from discontinued           operations, net of            income tax benefit
        0
        0
        0
        0
        0
Net income (loss)
$
(288,226)$(160,535)$50,446$(1,657)$
(399,972)
Goodwill
$
0$
0$
0$
0$
0
Total assets
$
461,628$
111,729$
60,862$
12,906$
647,125
 
**Three months ended****February 28, 2002  (Page 1 of 3)**(Amounts in Thousands) 
**CONSOLIDATED SEGMENTS**
Unallocated
Combined Segments
Corporate Expenses
        Consolidated
Sales & transfers
$
2,247,059
$
0
$
2,247,059
Transfers between segments
(697,982)
0
(697,982)
Net sales
$
1,549,077
$
0
$
1,549,077
Income (loss) from            continuing operations
        $
        (37,755)
        $
        (687)
        $
        (38,442)
Loss from discontinued            operations, net of income tax            benefit
        (11,303)
        0
        (11,303)
Net income (loss)$
(49,058)
$
(687)
$
(49,745)
Goodwill
$
30,300
$
21,407
$
51,707
Total assets
$
2,361,942
$
334,971
$
2,696,913
 
**Three months ended****February 28, 2003  (Page 1 of 3)**(Amounts in Thousands) 
**CONSOLIDATED SEGMENTS**
Unallocated
Combined Segments
Corporate Expenses
        Consolidated
Sales & transfers
$1,879,927
$
0
$
1,879,927
Transfers between segments
(246,180)
0
(246,180)
Net sales
$
1,633,747
$
0
$
1,633,747
Income (loss) from            continuing operations before            reorganization expense
        $
        38,161
        $
        590
        $
        38,751
Reorganization expense
(1,824)
(7,630)
(9,454)
Income (loss) from continuing            operations
        $
        36,337
        $
        (7,040)
        $
        29,297
Loss from discontinued            operations, net of income tax            expense
        (398)
        0
        (398)
Net income (loss)
$
35,939
$
(7,040)
$
28,899
Goodwill
$
28,575
$
0
$
28,575
Total assets
$
1,512,665
$
198,998
$
1,711,663
 
**Three months ended****February 28, 2002 (Page 2 of 3)**(Amounts in Thousands)
**OUTPUT SEGMENTS**
Total
Pork
Beef
World
Output
Marketing
Marketing
Grain
SegmentsSales and transfers$
627,811$
813,739$
45$
1,441,595Transfers between segments
(218,281)
(14,766)
0
(233,047)Net sales$
409,530$
798,973$
45$
1,208,548
Income (loss) from continuing           operations        $
        1,961        $
        10,220        $
        950        $
        13,131
Loss from discontinued            operations, net of income tax           benefit
        0
        0
        (11,303)
        (11,303)Net income (loss)$
1,961$
10,220$
(10,353)$
1,828Goodwill$
2,834$
16,393$
11,073$
30,300Total assets$
414,076$
401,066$
325,350$
1,140,492
 
**Three months ended**
**February 28, 2003 (Page 2 of        3)**(Amounts in Thousands)
**OUTPUT SEGMENTS**
Total
Pork
Beef
World
Output
Marketing
Marketing
Grain
SegmentsSales and transfers$
634,490$
856,836$
0$
1,491,326Transfers between segments
(218,868)
(25,295)
0
(244,163)Net sales$
415,622
$
831,541$
0$
1,247,163
Income (loss) from continuing           operations before            reorganization expense        $
        7,022        $
        5,823        $
        (5,350)        $
        7,495Reorganization (expense)
1,726
0
(905)
821
Income (loss) from continuing            operations        $
        8,748        $
        5,823        $
        (6,255)        $
        8,316
Loss from discontinued            operations, net of income tax           expense
        0
        0
        (398)
        (398)Net income (loss)$
8,748$
5,823$
(6,653)$
7,918Goodwill$
2,785$
15,889$
9,901$
28,575Total assets$
360,380$
418,353$
86,807$
865,540
 
**Three months ended****February 28, 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$
123,248$
201,206
$
0
$
481,010
$
805,464
Transfers between segments
(2,268)
(1,109)
0
(461,558)
(464,935)
Net sales
$
120,980$
200,097$
0$
19,452$
340,529
Income (loss) from continuing            operations        $
        (35,941)        $
        (16,531)        $
        2,047        $
        (461)        $
        (50,886)
Loss from discontinued           operations, net of           income tax benefit
        0
        0
        0
        0
        0
Net income (loss)$
(35,941)$
(16,531)$
2,047$
(461)$
(50,886)
Goodwill$
0$
0$
0$
0$
0
Total assets$
840,933$
277,581$
58,137$
44,799$
1,221,450
 
**Three months ended****February 28, 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
$
117,862$
267,067$
0$
3,672$
388,601
Transfers between segments
        (897)
        (1,120)
        0
        0
            (2,017)
Net sales
$
116,965$
265,947$
0$
3,672$
   386,584
Income (loss) from            continuing operations    before reorganization            expense
        $
        (1,112)        $
        (10,670)        $
        43,231        $
        (783)        $
        30,666
Reorganization (expense)
        (778)
        (892)
        (867)
        (108)
        (2,645)
Income (loss) from            continuing operations
        $
        (1,890)        $
        (11,562)        $
        42,364        $
        (891)        $
        28,021
Loss from discontinued           operations, net of            income tax expense
0
        0
 

        0
        0
        0
Net income (loss)
$
(1,890)$
(11,562)$
42,364$
(891)$
28,021
Goodwill
$
0$
0$
0$
0$
0
Total assets
$
461,628$
111,729$
60,862$
12,906$
647,125
**(14)      Subsequent Event**

 

Subsequent to February 28, 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 Nitrogen Company.  During the    auction process, we also sold certain domestic crop production nitrogen assets, primarily    terminals, to other parties.  These assets were sold for cash of approximately $175    million plus the assumption of certain liabilities.  We estimate we will incur an    additional loss, in the range of $45 million to $50 million, related to these    transactions.  We believe this additional loss, which will be recognized in the    quarter ending May 31, 2003, is principally attributable to certain bidders’    decisions subsequent to February 28, 2003 to not participate in the auction due to    uncertainties attributable to the effects of the commencement of the war with Iraq.     These sale transactions are subject to regulatory approval and there can be no assurance    when, or if, the transactions will be consummated.

Excluding our closed manufacturing facilities at Pollock, Louisiana and    Lawrence, Kansas, the crop production nitrogen assets sold represent 84% of our anhydrous    ammonia production capacity, 67% of our UAN production capacity, and 100% of our urea    production capacity.  We estimate that the facilities sold produced approximately 75%    of our total crop production nitrogen sales of approximately $65 million and $85 million    during the three months ended February 28, 2002 and 2003, respectively, and $185 million    and $195 during the six months ended February 28, 2002 and 2003, respectively.     During the three months ended February 28, 2002 and 2003, we recognized $7.0 million and    $3.5 million, respectively, of income related to our ownership interest in Farmland    MissChem Limited.  During the six months ended February 28, 2002 and 2003, we    recognized $5.9 million and $4.0 million, respectively, of income related to our ownership    interest in Farmland MissChem Limited.

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

The information contained in this discussion and in the unaudited    Condensed Consolidated Financial Statements and Accompanying 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.  This 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 are not    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, each    impaired class is entitled to vote as a class to accept or reject the plan of    reorganization.  Although management filed a plan of reorganization, there can be no    assurance at this time whether it will be approved or confirmed by the Court.

As a part of the bankruptcy process, we are required to file a disclosure    statement with the Court.  The disclosure statement will provide all creditor classes    with information regarding our proposed reorganization, including identification of assets    we intend to sell and estimated cash proceeds from those sales.  Currently, Farmland    must file a disclosure statement by May 13, 2003; however, we may request from the Court    an extension of this deadline.  Once the Court approves the disclosure statement, we    will send the disclosure statement and plan of reorganization to the various impaired    classes, and the plan of reorganization will be voted on by those classes.  The Court    has also extended the exclusive periods to file and confirm a plan of reorganization to    May 31, 2003 and July 30, 2003, respectively.

The plan of reorganization, as filed, in effect contemplates either that    the Debtors will reorganize around our pork and/or beef marketing businesses, with other    assets being sold, or that the Debtors will sell all or substantially all of their    assets.  The plan of reorganization also provides for the payment of obligations    under the DIP Credit Facility and certain pre-petition liabilities under the Pre-petition    Credit Facility in full in cash on the earlier of the effective date of the plan of    reorganization or November 30, 2003.  As to various impaired classes, including the    classes pertaining to the holders of our demand loan certificates and our subordinated    debenture bonds, as well as our general unsecured creditors, the plan provides that these    classes will receive cash and/or securities of the reorganized entity.  The amounts    to be received by any particular class are subject to further negotiation and will depend,    in part, on the amounts we realize from potential sales of assets.  As a result, we    will need to amend the plan of reorganization before it is confirmed.  The plan of    reorganization, if accepted and confirmed, will substantially change the amounts and    characterization of liabilities currently disclosed in the accompanying unaudited    Condensed Consolidated Financial Statements.

Farmland believed, based on consultation with counsel, that the plan of    reorganization, as filed on November 27, 2002,, satisfied the DIP Credit Facility    requirement to file an acceptable plan of reorganization by that date.  During    December 2002, the DIP Lenders asserted that the plan of reorganization, as filed, did not    satisfy the requirements of the DIP Credit Facility.  To resolve this assertion,    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 by Farmland to file a plan of reorganization approved by all    DIP Lenders and 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.  

The ability of Farmland to continue as a going concern is dependent upon,    but not limited to, the confirmation of the plan of reorganization, continued access to    adequate sources of capital, the continued compliance with all covenants under the DIP    Credit Facility, as amended, the ability to secure new financing adequate to support our    remaining businesses if and when we emerge from our Chapter 11 proceedings, retention of    key suppliers, customers and employees, and the ability to sustain positive cash flows    sufficient to fund operations and repay debt.  No assurance can be given that the    Debtors will be successful in reorganizing their affairs within the Chapter 11    proceedings.  Because of the ongoing nature of the reorganization process, the    outcome of which is not determinable until a plan of reorganization is confirmed and    consummated, the accompanying unaudited Condensed Consolidated Financial Statements are    subject to material uncertainties.

**      *Disposition of Assets***

In conjunction with our reorganization proceedings, we are evaluating the    potential sale or repositioning of a number of assets.   Any sale of significant    assets outside the normal course of business must be reviewed by our creditor committees    and 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***

Subsequent to August 31, 2002, the Board authorized management to initiate    a bid process for our crop production nitrogen assets and we received various bids during    mid-November 2002.  Based on management's evaluations of the bids received and the    negotiations regarding terms and conditions we selected Koch Nitrogen Company    ("Koch") as the lead bidder.  The Debtors entered into a purchase agreement    with 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 also entered into a second purchase agreement with Koch for the    sale of our foreign nitrogen assets, consisting primarily 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.

Subsequent to February 28, 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 Nitrogen Company.  During the    auction process, we also sold certain domestic crop production nitrogen assets, primarily    terminals, to other parties.  These assets were sold for cash of approximately $175    million plus the assumption of certain liabilities.  We estimate we will incur an    additional loss, in the range of $45 million to $50 million, related to these    transactions.  We believe this additional loss, which will be recognized in the    quarter ending May 31, 2003, is principally attributable to certain bidders’    decisions subsequent to February 28, 2003 to not participate in the auction due to    uncertainties attributable to the effects of the commencement of the war with Iraq.     These sale transactions are subject to regulatory approval and there can be no assurance    when, or if, the transactions will be consummated.

      ***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    February 28, 2003, our petroleum assets were classified as held for operations.     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 these assets exceeded our estimated    fair value by $147.7 million.  This estimated loss is included in reorganization    expense in these unaudited Condensed Consolidated Statements of Operations for the six    months ended February 28, 2003.  

      ***North America Grain Assets***

Our Board of Directors has authorized management to negotiate 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.  Farmland    receives 50% of the earnings or losses of the ADM/Farmland unit as a component of the    lease.

**      *Protein Assets***

As part of the reorganization process, Farmland has a responsibility to    consider whether it would be in the best interest of all the unsecured creditors,    unsecured bondholders, and other stakeholders to retain or to sell part or all of our    protein assets, including Farmland Foods, Inc., Livestock Production and our investment in    Farmland National Beef Packing Company.  To help us determine the course of action    that will provide the most value to our unsecured creditors, Farmland requested, and has    received, Court approval to enter into a contract with Trinity Capital, LLC to provide    strategic and financial advisory and consulting services in connection with our evaluation    of our protien assets.  We also received Court approval to enter into a contract with    Goldsmith, Agio, Helms & Lynner, LLC to serve as our exclusive agent  for    evaluating and pursuing transactions pertaining to our protein assets.  We anticipate    amending our plan of reorganization to reflect that, in connection with our DIP Amendment,    we have established a process for selling our beef marketing business, and this process    includes certain milestone dates.  See “Financial Condition, Liquidity and    Capital Resources” for additional information regarding the DIP Amendment.  If    we are able to pay, in full, our DIP Lenders prior to the date we would otherwise be    required to sell our beef marketing business, we will not have any obligation to sell a    part or all of our beef marketing business.

**Critical Accounting Policies**

The 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 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 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 (4) 
        $
        412.6
        $
        251.6
        $
        47.8
        $
        81.4
        $
        31.8
Liabilities subject to compromise(1)
879.0
N/A
N/A
N/A
N/A
Operating leases(2)
141.0
36.2
43.7
21.0
40.1
Take or pay        contracts      
130.3
29.7
51.6
36.9
12.1
Forward purchase obligation (3)
1,755.4
420.5
628.4
529.8
176.7
Purchase option for Enid,          Oklahoma nitrogen facilities (4)
        25.5
        25.5
        -0-
        -0- 
        -0- 
Total contractual obligations
$
3,343.8
$
763.5
$
771.5
$
669.1
$
260.7
 

(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 may be reduced        as we complete our review of all executory contracts, including operating leases, and        determine which we will assume and which we will reject.  Once we reject an operating        lease, we no longer owe the future minimum lease 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 and Farmland MissChem        joint ventures.  As the output is not controlled by Farmland, we have not included        future purchases from these ventures in this table.  Furthermore, during April 2003,        the Court approved the sale of our interest in Farmland MissChem and related assets.         Consummation of this sale will terminate our obligation to purchase our share of the        output of Farmland MissChem.  During the year ended August 31, 2002, we purchased        653,926 tons of crop nutrients  at a cost of $91.3 million from these ventures.
(4)
The Court approved the sale of our Enid,        Oklahoma nitrogen facilities on April 1, 2003.  As a part of this sales transaction,        the buyer has assumed responsibility for remaining lease payments on the facility as well        as payment of the purchase option.  This sales transaction is subject to regulatory        approval and there can be no assurance when, or if, the transaction will be consummated.
 

**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 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 believed, based on consultation with counsel, that the plan of    reorganization, as filed on November 27, 2002, satisfied the DIP Credit Facility    requirement to file an acceptable plan of reorganization by that date.  During    December  2002, the DIP Lenders asserted that the plan of reorganization, as filed,    did not satisfy the requirements of the DIP Credit Facility.  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 sales 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 increased        our borrowing rate by 200 basis points, to the period from December 9, 2002 until the        Approval Date. 

As of February 28, 2003, the DIP Credit Facility was comprised of     $256.5 million Tranche B commitment (reduced to $216.5 million as of March 3, 2003).     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.
As of February 28, 2003, Farmland had borrowings under the DIP Credit    Facility of $107.2 million, and $31.7 million of the facility was being utilized to    support letters of credits.  As calculated at February 28, 2003 and March 30, 2003,    additional availability under the DIP Credit Facility was approximately $18.6 million and    $21.0 million, respectively.  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 February 28, 2003, we believe we were in compliance with all financial    covenants, terms, and conditions of both the DIP Credit Facility, as amended, although, as    discussed above, the DIP Amendment did not become effective until approved by the Court on    March 3, 2003. 

Interest on the DIP Credit Facility is variable and was 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 February 28, 2003, the higher rate, as    so determined, was 8.75% (reduced to 6.75% as of the Approval Date).  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 February 28, 2003, $127.1 million of the pre-petition term loan    remains outstanding and accrues interest at a rate of 4% over the base rate.  As of    February 28, 2003, the pre-petition term loan was accruing interest at a rate of    8.25%.  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.

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.  We    anticipate that the DIP Credit Facility, but not the remaining borrowings under the    Pre-petition Credit Facility, will be paid in full when our crop production nitrogen    assets sales are consummated and the related crop production receivables are    collected.  However, these sale transactions are subject to regulatory approval and    there can be no assurance when, or if, the transactions will be consummated.

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 February 28, 2003 FNBPC    had:
.borrowings under the credit facility of $133.9 million;.letters of credit, supported by the credit facility, totaling        $20.0 million;.availability under the credit facility of approximately $66.6        million; and.borrowings outside of the credit facility, primarily        Industrial Revenue Bonds, totaling $14.2 million.
FNBPC was in compliance with all covenants as of February 28, 2003.

During 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 February 28, 2003, Tradigrain had short-term borrowings of    $2.2 million and additionally had $0.7 million of outstanding checks and drafts, in excess    of available cash balances, which will be funded by the banks.  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 February    28, 2003, $29.6 million was borrowed, of which $5.4 million was nonrecourse to Farmland,    and an additional $2.6 million, all nonrecourse to Farmland, was used to support letters    of credit.

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 six months ended February 28, 2003, Farmland primary sources of    cash were:
.cash generated from operations and from changes in assets and        liabilities, before reorganization items, of $58.9 million primarily as a result of        collecting approximately $52.7 million in settlements related to vitamin supplements;.proceeds from sale of fixed assets and investments and        collection of notes receivable of $20.7 million;.distributions received from joint ventures of $10.0 million;        and.an increase in checks and drafts outstanding of $9.5 million.
Cash generated was primarily used to:
.      repay $50.8 million of borrowings;.      fund $29.5 million in capital expenditures, primarily related        to our beef marketing business; and.      pay reorganization costs, primarily professional fees, of        $14.3 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 sales, gross margins and net income or loss 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 markers, 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, at times during the    last few years, the results of our crop production business have been adversely affected    by a combination of high natural gas prices and competition from imports.  Also, 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 Six Months Ended February 28, 2003 Compared    to Six Months Ended February 28, 2002.**

Sales for the six months ended February 28, 2003 decreased approximately    $103.5 million, or 3%, compared with the same period last year.  This decrease is    primarily due to a decrease in sales recorded by our petroleum segment as we no longer    market product to retailers, a decrease in sales recorded by our pork marketing segment as    a result of lower pork selling prices, and a decrease in sales recorded by our other    operating segment as a result of exiting non-strategic businesses, partially offset by    improved sales in our beef marketing segment due to higher beef unit sales and unit    selling prices.

For the six months ended February 28, 2003, we had a net loss of $388.2    million compared with a net loss of $46.5 million for the same period last year.  The    increased loss is primarily related to reorganization expense of $443.3 million incurred    in the six months ended February 28, 2003, primarily resulting from the impairment of our    crop production and petroleum assets, and a decline in our petroleum segment results    before reorganization expense.  This increased loss is partially offset by an    improvement in the crop production segments operating results before the reorganization    charge, a partial settlement of vitamin supplement litigation and a decrease in interest    expense primarily as a result of discontinuing interest accruals on certain unsecured    debt. 

***      Pork Marketing***

Sales of pork marketing segment decreased $45.2 million, or 5%, during the    six months ended February 28, 2003 compared with the same period last year.  The    decrease was primarily due to an approximate 10% 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 competing proteins on the domestic market due to the    lingering effect of the Russian import ban on poultry products.

Income in the pork marketing segment increased $8.2 million, or    approximately 69%, during the six months ended February 28, 2003 to an income of $20.3    million compared to an income of $12.0 million in the same period last year.     Management continued to focus on shifting volume from commodity pork to value added    branded pork.  As a result, we were able to increase our margins related to value    added branded pork by approximately $5 million.  However, this improvement was offset    by an approximate $5 million decrease in commodity pork margins.  Commodity pork    margins declined primarily as a result of the glut of competing proteins on the market as    a result of the Russian import ban on poultry products earlier this year.     Significant factors, which caused the income of the pork marketing segment to increase for    the six months, ended February 28, 2003 compared with the prior year included:
.      interest expense decreased $6.1 million primarily due to        discontinuing interest on certain pre-petition debt;.      during the six months ended February 28, 2003, we reduced        advertising and direct marketing costs by $2.8 million compared with the same period last        year;.      during the six months ended February 28, 2003, we reduced        employee-related expenses by $1.0 million due to work force reductions compared with the        same period last year;.      during the six months ended February 28, 2003, we reduced        information system expenses by $1.2 million compared with the same period last year;.      during the six months ended February 28, 2003, we realized        income from vendor settlements of $2.0 million;.      during the six months ended February 28, 2003, we realized a        loss from derivative commodity instruments of $0.7 compared with a loss of $1.8 million        during the same period last year; and.      during the six months ended February 28, 2003, we recognized        income of $1.3 million from proceeds received from settlements related to vitamin        supplements.
The above increases in income were partly offset by losses incurred by our    livestock production group.  These losses were primarily the result of lower live hog    prices, which reduced margins by $6.3 million, and a $1.4 million increase in feed    costs.  The lower live hog prices, which reduced margins at the livestock production    level, were not fully recovered at the processing level due to lower unit selling prices    for pork products.

***      Beef Marketing***

Sales of the beef marketing segment increased $66.6 million, or 4%, during    the six months ended February 28, 2003 compared with the same period last year.  The    increase was primarily due to an approximate 2% increase in unit sales volume combined    with an approximate 2% increase in unit selling price.

Income in the beef marketing segment decreased $3.8 million, or    approximately 18%, during the six months ended February 28, 2003 to an income of $17.8    million compared to an income of $21.6 million in the same period last year.  The    $3.8 million decrease is primarily attributable to:
.      during the six months ended February 28, 2003 as compared to        the same period last year, margins decreased by $8.6 million primarily due to higher costs        as a result of tighter cattle supplies; and.      other income decreased $1.3 million primarily related to $3.1        million from reimbursements related to the aLF joint venture in the prior year, offset        partially by income of $2.3 million from settlements related to vitamin supplements        received in the current year.
These factors were partially offset by:
.      during the six months ended February 28, 2003 selling,        general and administrative expense decreased $1.5 million compared with the same period        last year;.      during the six months ended February 28, 2003, minority        owners’ interest in net income was reduced by $2.2 million as a result of lower net        income recognized by FNBPC as compared with the six month period ended February 28, 2002;.      during the six months ended February 28, 2003 as compared to        the same period last year interest costs decreased by $1.3 million due to a lower debt        level and lower interest rates; and.      during the six months ended February 28, 2003, losses from        investees decreased by $1.0 million         as        compared with the same period last year.
      ***World Grain***

Our world grain segment incurred a loss of $6.9 million for the six months    ended February 28, 2003 compared with a loss of $14.7 million in the same period last    year.  This change is attributable, in part, to our discontinued international grain    operations which, during the six months ended February 28, 2002, incurred a loss of $14.2    million primarily due to lower gross margins in wheat, corn, barley, sugar and freight,    partly offset by improved margins in soya complex, compared with a loss of $0.1 million    during the six months ended February 28, 2003.  This decrease in our loss from our    international grain operations was partly offset by a $6.2 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.

***      Crop Production***

Sales of the crop production segment decreased $24.7 million, or 9%, for    the six months ended February 28, 2003 compared with the same period last year.  This    decrease was primarily due to a 10% decrease in unit sales volume partially offset by a 1%    increase in unit selling price.  The decrease in unit sales volume is primarily due    to a change in our product mix as a result of weather conditions combined with a 51%    reduction in phosphate-based plant food sales as a result of the sale of our Joplin,    Missouri phosphate plant during February 2002 and the sale by Farmland Hydro of    substantially all its assets to Cargill Fertilizer, Inc. during November 2002.  

The crop production segment loss increased by $210.2 million, to a loss of    $288.2 million for the six months ended February 28, 2003 compared with a loss of $78.0    million for the same period last year, primarily as a result of a $275.2 million    impairment charge recorded against certain long-lived assets.  The additional loss    created by the impairment charge was partially offset by:
.during the six months ended February 28, 2003, average unit        selling prices were increasing at the same time as relatively low cost inventories were        being sold, resulting in increased margins of $35.4 million in the current period compared        with the same period last year;.interest expense decreased $12.1 million primarily due to        discontinuing interest on certain pre-petition debt and lower inventory levels;.equity in income from investees increased by $4.8 million        compared to the same period last year, primarily due to the increased earnings of our SF        Phosphates joint venture;.derivative income increased by $5.5 million compared to the        same period last year primarily as a result of the reclassification into earnings of        approximately $3.0 million of gains on crop production’s discontinued cash flow        hedges of natural gas as management determined it is probable that the original forecasted        purchases of natural gas will not occur; and.during the six months ended February 28, 2003 we incurred        $8.1 million less in unrecovered fixed costs due to the temporary idling of production        facilities compared with the same period last year.
      ***Petroleum***

Sales of the petroleum segment decreased $60.9 million, or approximately    10% for the six months ended February 28, 2003 compared with the same period last    year.  The decrease was primarily the result of a 23% decrease in refined fuels units    sold and an 84% decrease in propane volume sold, partially offset by a 28% increase in per    unit selling prices for refined fuels.  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 and the low inventories of crude oil in the United States due to    the oil production workers’ strike in Venezuela and the threat of war with    Iraq.  These lower inventories pushed the price of crude oil to highs not seen since    the early 1990’s and thus the finished products prices followed.  The decrease    in unit sales is primarily a result of the combination of the refinery operating at a    lower production level than last year due to the reduced availability of crude oil, the    temporary shutdown of a portion of the refinery during February 2003 to refresh    catalyst,  and the impact of the sale of our equity interest in Country Energy.     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 six months ended February    28, 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.  

 

The petroleum segment incurred a loss of $160.5 million during the six months ended    February 28, 2003, compared with a net income of $18.7 million for the same period last    year.  This $179.2 million decrease is primarily attributable to:
.during the six months ended February 28, 2003, we incurred        reorganization expense of $148.6 million primarily as a result of the impairment charge        recorded against certain long lived assets;.during the six months ended February 28, 2003 as compared to        the same period last year margins decreased by $17.0 million primarily due to the        narrowing of the spread between crude oil costs and refined fuel selling prices as these        spreads for the current year were very low for the first five months of the year due to        higher inventories of refined fuels and weak demand;.during the six months ended February 28, 2003 we incurred        losses from derivative commodity instruments of $0.5 million compared with a gain of $2.4        million during the same period last year; and.the results for the six months ended February 28, 2002        include an $18.0 million gain on the sale of our interest in Country Energy.
These factors were partially offset by:
.during the six months ended February 28, 2003 as compared to        the same period last year SG&A expense decreased $2.8 primarily as a result of exiting        the petroleum marketing business, partially offset by increased bad debt expense,        regulatory compliance expense and corporate allocated expenses; and.during the six months ended February 28, 2003 as compared to        the same period last year interest expense decreased $2.3 million, primarily due to        discontinuing interest on certain pre-petition debt.
      ***Feed***

Our feed segment recorded net income of $50.4 million during the six    months ended February 28, 2003, an increase of $47.8 million as compared to a net income    of $2.7 million in the same period last year.  The increase is primarily related to    $49.1 million in proceeds from settlements related to vitamin supplements received, and    recognized as income, during the six months ended February 28, 2003 compared with $1.2    million of vitamin supplement settlement proceeds received, and recognized as income,    during the six months ended February 28, 2002.

      ***Other Operating Units***

The other operating units segment incurred a loss of $1.7 million during    the six months ended February 28, 2003, an $8.5 million decrease as compared to income of    $6.8 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    decreased $37.6 million for the six months ended February 28, 2003 compared with the same    period last year.  SG&A expense directly associated with business segments    decreased $15.6 million, primarily as a result of discontinuing our international grain    operations, and the sale or closing of certain businesses included in our other operating    units segment.  SG&A expense not directly associated with business segments    decreased $22.0 million for the six months ended February 28, 2003 compared with the same    period last year.  This decrease is primarily related to a reduction in employee    related costs, outside service costs, reduced depreciation and amortization expense as a    result of the sale of property, plant and equipment and impairment of certain information    systems associated with businesses that will be sold as part of our bankruptcy process,    and reduced financial advisory fees subsequent to our bankruptcy filing.

***      Restructuring and Other Charges***

During the six months ended February 28, 2003 an adjustment in the amount    of $0.6 million was made to reduce the reserve for restructuring activities.  The    reduction was due to reaching a settlement with a third party regarding certain    liabilities.  During the six months ended February 28, 2003, restructuring income of    $2.3 million was recorded of which $1.7 million was recorded as a result of the recovery    of precious metals contained in our catalyst when equipment was dismantled at our    Lawrence, Kansas plant, and $0.6 million was recorded as a result of the adjustment to the    reserve due to the settlement of liabilities previously discussed.

During the six months ended February 28, 2002 we recorded adjustments in    the amount of $2.8 million to the reserve created during the prior year for restructuring    activities.  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.  This sale released us from future plant maintenance, property taxes, and all    other obligations associated with maintaining idle plant and property.  Deductions to    the reserve, in the amount of $1.3 million for the six months ended February 28, 2002,    represent severance payments and ongoing maintenance costs associated with closed    facilities.  Also as a part of this transaction, 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.  See Note 9 “Restructuring and Other Charges” in the    accompanying Notes to unaudited Condensed Consolidated Financial Statements.

***      Interest Expense***

Interest expense from continuing operations decreased $28.6 million during    the six months ended February 28, 2003 compared with the same period last year.     Interest expense directly charged to the business segments decreased $24.4 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 $23.6        million decrease in interest expense; and.interest expense from other borrowings decreased $3.0 million        as a result of a decrease in our average borrowing rate, partially offset by an increase        in our average borrowings.
***      Other Income***

Other income from continuing operations increased $34.4 million for the    six months ended February 28, 2003 compared with the same period last year.  Other    income directly associated with business segments increased $33.8 million, primarily as    the combined effect of the following:
.proceeds of $52.7 million from settlements related to vitamin        supplements were received, and  recognized as income, during the six months ended        February 28, 2003 compared with $1.2 million of vitamin supplement settlement proceeds        received, and recognized as income, during the six months ended February 28, 2002;.reclassification into earnings of approximately $3.0 million        of gains on crop production’s discontinued cash flow hedges because it became        probable that the original forecasted purchases of natural gas would not occur; and.the above partly offset by an $18.0 million gain on the sale        of Country Energy recognized during the six months ended February 28, 2002.
Other income not directly associated with a business segment increased    $0.6 million for the six months ended February 28, 2003 compared with the same period last    year.  

      ***Reorganization Expense***

Reorganization expense of $443.3 million during the six months ended    February 28, 2003 consisted of costs associated with the Chapter 11 proceedings that are    not directly attributable to the on-going operations of Farmland.  Such costs include    $425.8 million from the impairment of certain long-lived assets, $16.1 million for    professional fees, $2.9 million for employee severance and retention, $1.5 million for    damages on rejected executory contracts, and a $0.9 million loss on the sale of    investments.  These costs are partially offset by a $2.4 million gain on settlement    with vendors and a $1.4 million gain on the disposal of property, plant and    equipment.  See Note 11 “Reorganization Expense” in the accompanying 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 estimates that our effective tax rate for    the year ending August 31, 2003 will be 0% as:
.if we have net income for the  year ending August 31,        2003, any related tax expense will be offset by a reduction in our valuation allowance;        and.if we have a net loss for the year ending August 31, 2003,        any related tax benefit will be offset by an increase in our valuation allowance.
**Results of Operations for Three Months Ended February 28, 2003 Compared    to the Three Months Ended February 28, 2002**

Sales for the three months ended February 28, 2003 increased $84.7    million, or 5%, compared with the same period last year.  This increase is primarily    due to an increase in sales recorded by our petroleum segment as a result of an increase    in refined fuels selling prices, and an increase in sales recorded by our beef marketing    segment as a result of an increase in beef selling prices, 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 February 28, 2003, we had net income of $29.0    million compared with a net loss of $49.7 million for the same period last year.     This improvement is primarily related to partial settlements of vitamin supplement    litigation and improvements in our crop production, petroleum and pork marketing segments    operating results before reorganization expense, partially offset by reorganization    expense of $9.5 million.

**      *Pork Marketing***

Sales of the pork marketing segment increased $6.1 million, or 2%, during the three    months ended February 28, 2003 compared with the same period last year.  The increase    was primarily due to an approximate 9% increase in unit sales volume partially offset by    an approximate 7% decrease in unit selling price.  Unit selling price declined    primarily as a result of competing proteins on the domestic market due to the lingering    effect of the Russian ban on poultry products.

Income in the pork marketing segment increased $6.8 million during the    three months ended February 28, 2003 to an income of $8.7 million compared to an income of    $2.0 million in the same period last year.  Significant factors that caused the    income of the pork marketing segment to increase for the three months ended February 28,    2003 compared with the prior year included:
.interest expense decreased $3.0 million primarily due to        discontinuing interest on certain pre-petition debt;.during the three months ended February 28, 2003, we reduced        employee-related expenses by $0.8 million due to work force reductions compared with the        same period last year;.during the three months ended February 28, 2003, we reduced        information system expenses by $0.5 million compared with the same period last year;.during the three months ended February 28, 2003, we realized        income from vendor settlements of $1.9 million;.during the three months ended February 28, 2003, we realized        a gain from derivative commodity instruments of $0.5 million compared with a loss of $2.6        million during the same period last year; and.during the three months ended February 28, 2003, we        recognized income of $1.3 million from proceeds received from settlements related to        vitamin supplements.
The above increases in income were partly offset by losses incurred by our    livestock production group.  These losses were primarily the result of lower live hog    prices, which reduced margins by $2.0 million, and a $0.7 million increase in feed    costs.  The lower live hog prices, which reduced margins at the livestock production    level, were not fully recovered at the processing level due to lower unit selling prices    for pork products.

***      Beef Marketing***

Sales of the beef marketing segment increased $32.6 million, or 4%, during    the three months ended February 28, 2003 compared with the same period last year.     The increase was primarily due to an approximate 7% increase in unit selling price    partially offset by an approximate 3% decrease in unit sales volume.

Income in the beef marketing segment decreased $4.4 million, or    approximately 43%, during the three months ended February 28, 2003 to an income of $5.8    million compared to an income of $10.2 million in the same period last year.  The    $4.4 million decrease is primarily attributable to:
.during the three months ended February 28, 2003 as compared        to the same period last year margins decreased $8.1 million primarily due to higher costs        as a result of tighter cattle supplies; and.other income decreased $0.7 million primarily related to $3.1        million from reimbursements related to the aLF joint venture in the prior year, offset        partially by income of $2.3 million from a settlement related to vitamin supplements        received in the current year.
These factors were partially offset by:

   .       during the three    months ended February 28, 2003 selling, general and administrative expense decreased $1.0               million compared with the    same period last year;

   .      during the three months    ended February 28, 2003 minority owners’ interest in net income was reduced by $2.3              million as a result of lower net    income recognized by FNBPC as compared with the three-month period ended              February 28, 2002; and 

   .      during the three months    ended February 28, 2003 as compared to the same period last year interest costs              decreased by $0.5 million due to a    lower debt level and lower interest rates.

***      World Grain***

Our world grain segment incurred a loss of $6.6 million for the three    months ended February 28, 2003 compared with a loss of $10.4 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 February 28, 2002, incurred a loss of    $11.3 million primarily due to lower gross margins on corn, barley, and sugar, partly    offset by improved margins in wheat and soya complex, compared with a loss of $0.3 million    during the three months ended February 28, 2003.  This decrease in our loss from our    international grain operations was partly offset by a $7.2 million decrease in our North    American Grain operations primarily attributable to losses incurred through 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***

Sales of the crop production segment decreased $4.0 million, or 3%, during    the three months ended February 28, 2003 compared with the same period last year.     The decrease was primarily due to a $7.1 million decrease in sales from our transportation    operations partially offset by a $3.1 million increase in sales of crop nutrients.     Crop nutrient sales increased as a result of a 13% increase in unit selling price    partially offset by a 11% decrease in unit sales volume.  The decrease in unit sales    volume is primarily due to a 62% drop in phosphate-based plant food sales as a result of    the sale of our Joplin, Missouri phosphate plant during February 2002 and the sale by    Farmland Hydro of substantially all the assets of Farmland Hydro to Cargill Fertilizer,    Inc. during November 2002.

The crop production segment incurred a loss of $1.9 million for the three    months ended February 28, 2003 compared with a loss of $35.9 million for the same period    last year.  This $34.0 million improvement is primarily attributable to:
.margins increased $18.0 million compared to the same period        last year, primarily due to an increase in average unit selling prices and a change in        product mix;.interest expense decreased $5.7 million primarily due to        discontinuing interest on certain pre-petition debt and lower inventory levels;.derivative income increased by $5.0 million compared to the        same period last year primarily as a result of the reclassification into earnings of        approximately $3.0 million of gains on crop production’s discontinued cash flow        hedges because it became probable that the original forecasted purchases of natural gas        would not occur; and.during the three months ended February 28, 2003 we incurred        $5.5 million less in unrecovered fixed costs due to the temporary idling of production        facilities compared with the same period last year.
***      Petroleum***

Sales of the petroleum segment increased $65.9 million, or approximately    33%, for the three months ended February 28, 2003 compared with the same period last    year.  The increase was primarily the result of a 66% increase in per unit selling    prices for refined fuels partially offset by a 20% decrease in refined fuels units    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    and the low inventories of crude oil in the United States due to the oil production    workers’ strike in Venezuela and the threat of war with Iraq.  These lower    inventories pushed the price of crude oil to highs not seen since the early 1990’s    and thus the finished products prices followed.  The decrease in unit sales was    primarily a result of the refinery operating at a lower production level than last year    due to reduced availability of crude oil and the temporary shutdown of a portion of the    refinery during February 2003 to refresh catalyst.

The petroleum segment incurred a loss of $11.6 million during the three    months ended February 28, 2003, compared with a loss of $16.5 million for the same period    last year.  This $4.9 million improvement is primarily attributable to:
.during the three months ended February 28, 2003 as compared        to the same period last year, margins increased by $7.8 million primarily due to the        widening of the spread between crude oil costs and refined fuel selling prices as these        spreads for the prior year were very low due to a mild winter and low demand; and.during the three months ended February 28, 2003 as compared        to the same period last year interest expense decreased by $1.1 million primarily due to        discontinuing interest on certain pre-petition debt.
These factors were partially offset by:
.during the three months ended February 28, 2003 as compared        to the same period last year SG&A expense increased $2.8 million primarily due to        increased bad debt expense, reorganization expense and corporate allocated expenses; and.during the three months ended February 28, 2003 we incurred        losses from derivative commodity instruments of $0.5 million compared with a gain of $1.0        million during the same period last year.
***      Feed***

Our feed segment recorded net income of $42.4 million during the three    months ended February 28, 2003, an increase of $40.4 million as compared to a net income    of $2.0 million in the same period last year.  The increase is primarily related to    $41.6 million of settlements related to vitamin supplements received, and recognized as    income, during the three months ended February 28, 2003 compared with $1.2 million of    vitamin supplement settlement proceeds received, and recognized as income, during the    three months ended February 28, 2002.

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

Selling, general and administrative ("SG&A") expense    decreased $17.5 million for the three months ended February 28, 2003 compared with the    same period last year.  SG&A expense directly associated with business segments    decreased $3.6 million, primarily as a result of the sale or closing of certain businesses    included in our other operating units segment.  SG&A expense not directly    associated with business segments decreased $13.9 million for the three months ended    February 28, 2003 compared with the same period last year.  This decrease is    primarily related to a reduction in employee related costs, 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 will be sold as part of our bankruptcy process.

***      Restructuring and Other Charges***

During the three months ended February 28, 2003 an adjustment in the    amount of $0.6 million was made to reduce the reserve for restructuring activities.     The reduction was due to reaching a settlement with a third party regarding certain    liabilities .  See Note 9 “Restructuring and Other Charges” in the    accompanying Notes to unaudited Condensed Consolidated Financial Statements. 

***      Interest Expense***

Interest expense from continuing operations decreased $12.6 million during    the three months ended February 28, 2003 compared with the same period last year.     Interest expense directly charged to the business segments decreased $11.6 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 $11.9        million decrease in interest expense; and.interest expense from other borrowings increased $0.1 million        as a result of an increase in both our average borrowings and as a result of a 200 basis        point increase on borrowings from our DIP Credit Facility, as amended, from December 9,        2002 until the Approval Date.
***      Other Income***

Other income increased $44.7 million for the three months ended February    28, 2003 compared with the same period last year.  Other income directly associated    with business segments increased $45.6 million primarily as a result of the following:
.proceeds of $45.2 million from settlements related to vitamin        supplements were received, and recognized as income, during the three months ended        February 28, 2003 compared with $1.2 million of vitamin supplement settlement proceeds        received, and recognized as income, during the three months ended February 28, 2002; and.$3.0 million of gains on crop production’s discontinued        cash flow hedges because it became probable that the original forecasted purchases of        natural gas would not occur.
Other income not directly associated with a business segment decreased    $0.9 million for the three months ended February 28, 2003 compared with the same period    last year.  

***      Reorganization Expense***

Reorganization expense of $9.5 million during the three months ended    February 28, 2003 consisted of costs associated with the Chapter 11 proceedings that are    not directly attributable to the on-going operations of Farmland.  Such costs include    $1.3 million from the impairment of certain long-lived assets, $7.2 million for    professional fees, $2.0 million for employee severance and retention, $1.5 million for    damages on rejected executory contracts, and a $0.6 million loss on the sale of    investments.  These costs are partially offset by a $2.1 million gain on settlement    with vendors and a $0.9 million gain on the disposal of property, plan and    equipment.  See Note 11 “Reorganization Expense” in the accompany Notes to    unaudited Condenses 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 estimates that our effective tax rate for the    year ending August 31, 2003 will be 0% as:
.if we have net income for the  year ending August 31,        2003, any related tax expense will be offset by a reduction in our valuation allowance;        and.if we have a net loss for the year ending August 31, 2003,        any related tax benefit will be offset by an increase in our valuation allowance.
**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 February 28, 2003 the carrying value of    goodwill in our Consolidated Balance Sheets was $28.6 million.  For the six months    ended February 28, 2002 and 2003, Farmland recognized goodwill amortization of $1.3    million and $0.4 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. 

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

Farmland’s market exposure to derivative transactions, entered into    for the purpose of managing commodity price risk, foreign currency risk and interest rate    risk, has not materially changed since August 31, 2002.  Quantitative and    qualitative disclosures about market risk 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 recently 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, Court approval    of a plan of reorganization, our ability to successfully implement any Court approved plan    of reorganization, 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 assets at their estimated    fair value, the receipt of cash from our joint venture, Farmland Hydro, the consummation    of the transactions to sell our crop production nitrogen assets, our ability to realize    our deferred tax assets, 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.Regulatory delays and other unforeseeable obstacles beyond        our control that may affect growth strategies through unification, acquisitions and        investments in ventures.
7.Competitors in various segments that may be larger than        Farmland, offer more varied products or possess greater resources.
8.Technological changes that are more difficult or expensive to        implement than anticipated.
9.Unusual or unexpected events such as, among other things,        litigation settlements, adverse rulings or judgments and environmental remediation costs        in excess of amounts accrued.
10.Material adverse changes in financial, banking or capital        markets.
11.Federal or state regulations regarding environmental matters.
12.The continuing effects of terrorist attacks that disrupted        the financial, credit and commodity markets and negatively impacted the United States        economy and other economies.
13.
The possible effect 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.
 

**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.  Subsequent to February 28, 2003,    Tradigrain reached an agreement on settlement.  In return for a cash payment of $19.2    million, which approximates the net carrying value of the receivable as of February 28,    2003, Tradigrain released the insurer and broker from all further claims regarding the    misappropriated soybeans.  Also see Note 12 to the unaudited Condensed Consolidated    Financial Statements.

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 assert 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.  Subject    to approval by the Court, subsequent to February 28, 2003, all disputed issues were    resolved.  Also see Note 8 to the unaudited Condensed Consolidated Financial    Statements.

**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    February 28, 2003.

Exhibit No.            Description    of Exhibit      

 

4.(ii) BFirst Amendment to First Amended And Restated        Debtor-In-Possession Credit Agreement and Adequate Protection Stipulation between Farmland        Industries, Inc. and various banks, dated January 8, 2003 and effective March 3, 2003.
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 February 28,    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:  April, 14, 2003
 

 

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 annual 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:  April 14, 2003

/s/ ROBERT B. TERRY

Robert B. Terry

President and     Chief Executive Officer

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:  April 14, 2003

/s/ STEVEN R. RHODES

Steven R. Rhodes

Executive Vice President and    Chief Financial Officer

EXHIBIT INDEX

 

Exhibit No.            Description    of Exhibit      

 

4.(ii) BFirst Amendment to First Amended And Restated        Debtor-In-Possession Credit Agreement and Adequate Protection Stipulation between Farmland        Industries, Inc. and various banks, dated January 8, 2003 and effective March 3, 2003.
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
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