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The Sherwin-Williams Company

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FY2020 Annual Report · The Sherwin-Williams Company
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Solutions  
  in Full Color

2 0 2 0   A N N U A L   R E P O R T

The Sherwin-Williams Company  
was founded by Henry Sherwin and Edward 
Williams in 1866. Today, we are a global 
leader in the manufacture, development, 
distribution and sale of paint, coatings and 
related products to professional, industrial, 
commercial and retail customers.

Financial Highlights

(millions of dollars, except per share data)

Net sales

Net income (1)

Diluted net income per share (2)

Cash dividends per share

Average shares outstanding – diluted (thousands)

Return on sales

Return on assets 

Return on equity (3)

Total debt to capitalization 

Interest coverage (4)

2020

2019

2018

$  18,361.7

$  17,900.8

$  17,534.5

$  2,030.4

$  1,541.3

$  1,108.7

$ 

$ 

22.08

5.36

91,943

11.1%

10.0%

49.2%

69.7%

8.4x

$ 

$ 

16.49

4.52

93,447

8.6%

7.5%

41.3%

67.8%

6.7x

$ 

$ 

11.67

3.44

94,988

6.3%

5.8%

30.4%

71.5%

4.7x

Net Sales
millions of dollars

Net Income(1) 
millions of dollars

Diluted Net Income  
Per Share(2)

Net Operating Cash 
millions of dollars

5
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20

(1)  2020 includes after-tax acquisition-related amortization expense of $230.0 million. 2019 includes after-tax acquisition-related costs of $299.6 million, after-tax trademark impairment charges of $93.1 million, tax credit 

investment loss of $74.3 million and after-tax pension settlement expense of $25.0 million, partially offset by an after-tax Brazil indirect tax credit of $33.3 million and an after-tax benefit from the resolution of the California 
litigation of $26.1 million. 2018 includes after-tax acquisition-related costs of $394.4 million, after-tax environmental expense provisions of $126.1 million, after-tax California litigation expense of $103.4 million and after-tax 
pension settlement expense of $28.3 million. 

(2)  2020 includes charges of $2.50 per share for acquisition-related amortization expense. 2019 includes charges of $3.21 per share for acquisition-related costs, $1.00 per share for non-cash trademark impairment charges, a 

tax credit investment loss of $0.79 per share and pension plan settlement expense of $0.27 per share, partially offset by a Brazil indirect tax credit of $0.36 per share and a benefit from the resolution of the California litigation of 
$0.28 per share. 2018 includes charges of $4.15 per share for acquisition-related costs, $1.32 per share for environmental expense provisions, $1.09 per share for California litigation expense and $0.30 per share for pension 
settlement expense.

(3)  Based on net income and shareholders’ equity at beginning of year.
(4)  Ratio of income before income taxes and interest expense to interest expense.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
top to bottom: David B. Sewell, President and Chief Operating Officer;  
John G. Morikis, Chairman and Chief Executive Officer;  
Allen J. Mistysyn, Senior Vice President - Finance and Chief Financial Officer

Letter to    
   Shareholders 

The Sherwin-Williams Company delivered record performance in 2020.  
While none of us anticipated the severity of the year’s challenges,  
our people responded as they always do when facing adversity –  
with extraordinary effort, determination and resiliency. 

My deepest appreciation and respect go to all 61,000 

Specific financial highlights from the year include:

members of our incredible global team. As the pandemic 

•  Sales increased $460.9 million, or 2.6%, to a record 

unfolded, we never wavered. As pressures mounted, we 

$18.36 billion. 

stood together. As others retreated, we leaned forward. 

•  Gross margin improved 240 basis points to 47.3%.

We prioritized each other’s safety and well-being, served 

•  EBITDA increased 18.4% to $3.44 billion, or 18.7%  

our customers when they needed us most, delivered 

of sales.

record results for our shareholders and gave back to the 

•  GAAP diluted net income per share increased 33.9%  

communities where we live and work. We also continued to 

position ourselves for ongoing success in all areas of our 

to a record $22.08 per share. Adjusted diluted  
net income per share(2) increased 16.4% to $24.58  

strategy: customer focus, innovation, value-added service 

per share.

and differentiated distribution.

•  Net operating cash increased $1.09 billion to a record 

Our 2020 financial results demonstrate the strength 

$3.41 billion, or 18.6% of sales.

of our team, our business model and our solutions-based 

•  Return on Sales, or net income divided by sales, 

approach to meeting customer needs. We generated 

increased to 11.1% from 8.6%.

record sales despite the impacts of COVID-19. Cash 

•  Return on Assets increased to 10% from 7.5%.

from operations, net income and net income per diluted 

•  We returned approximately $2.93 billion to  

share also were records and increased by double-digit 

our shareholders in the form of dividends and  

percentages over 2019. 

share buybacks, an increase of 145% over the prior 

year. We also reduced debt by $400 million and 

invested $303.8 million in our business through  

capital expenditures.

1

Segment Performance
Backed by our Global Supply Chain, all reportable segments 

contributed to the Company’s outstanding 2020 performance. 

The Americas Group delivered another record year as 

net sales increased 2.1% to $10.38 billion, segment profit 

grew 11.6% to $2.29 billion, and segment margin expanded 

190 basis points to 22.1% of sales. Favorable customer and 

product mix and raw material procurement benefits primarily 

drove the profit improvement. These results are especially 

remarkable given the impact of COVID-19, most notably 

in our second quarter, where sales were down by a high-

single-digit percentage in what is traditionally the start of the 

painting season. Our ability to adapt and respond to rapidly 

changing customer needs drove our success. Same-store 

sales in our U.S. and Canada paint stores grew 2.7%. The 

largest percentage increase in sales was in the do-it-yourself 

(DIY) segment, where stay-at-home mandates drove a surge 

in home improvement projects. Sales in the professional 

residential repaint and new residential segments also were 

strong. Demand was softer in the commercial, property 

management and protective and marine segments. Across 

the Group, we continued to make strategic investments in 

new stores, innovation, services, e-business and people. 

Like The Americas Group, Consumer Brands Group 

delivered record results in 2020 as net sales increased 

14.1% to $3.05 billion, segment profit grew 55.3% to  

$579.6 million, and segment margin grew to 19% of sales. 

Excluding acquisition-related amortization expense of  

$90.5 million, segment profit grew to $670.1 million, or 21.9% 

of sales. Our ability to meet unprecedented demand with our 

retail partners in the DIY segment drove our performance. 

The strength and flexibility of our Global Supply Chain 

remained a differentiator during the year, as we repeatedly 

Our 2020 financial results  
demonstrate the strength of our team,  
our business model and our solutions-based 
approach to meeting customer needs.

pivoted to serve our customers, including rapidly  

expanding our single-gallon DIY can filling capacity. While 

the higher-volume sales were the largest driver of the Group’s 

improved profitability, favorable product mix, raw material 

procurement benefits and actions taken over the past year to 

improve our international operating margins also contributed 

to our performance. 

Performance Coatings Group overcame pandemic-
related challenges to return to growth in the second half of 

the year and deliver improved full-year profitability. While net 

sales decreased 2.5% to $4.92 billion, segment profit grew to 

$500.1 million, and segment margin expanded 270 basis

points to 10.2% of sales. The improvement was primarily due 

to the recognition of $117.0 million of impairment charges 

in the prior year related to recently acquired trademarks, 

raw material procurement benefits, good cost control and 

favorable currency translation rate changes. Excluding 

acquisition-related amortization expense of $213.1 million, 

segment profit grew to $713.2 million, or 14.5% of sales.  

The pandemic’s impact on end market demand varied  

widely across this Group’s diverse businesses. The 

Packaging and Coil divisions were the Group’s best 

performers and delivered strong top-line growth for the 

year. Full-year sales decreased in the Automotive, General 

Industrial and Industrial Wood divisions, as COVID-related 

impacts on first-half demand offset second-half momentum.  

We made significant progress across the business in  

gaining new accounts, commercializing products, employing 

digital tools, rationalizing SKUs and optimizing our 

manufacturing footprint. 

2

Sustainability
We continued to move forward on our sustainability 

journey in 2020. Working with a leading global provider 

of sustainability services, we completed a robust 

materiality assessment to identify, prioritize and validate 

the Company’s most significant Environmental, Social and 

Governance (ESG) topics. These topics include Product 

Stewardship, Life Cycle Assessment, Talent Acquisition 

& Employee Engagement, Climate & Environmental 

Footprint, and Occupational Health & Safety. Embedded 

within these topics is our ongoing commitment to Business 

Ethics, Financial Performance, Innovation and Corporate 

Culture. Based on the assessment, we are developing our 

next set of goals and we plan to publish these in our 2020 

Sustainability Report later this year.

We continued to move forward on our 
sustainability journey in 2020.

In many ways, the assessment also validated that we 

have been on the right track all along. We’ve long followed 

rigorous principles regarding the safe use of chemicals in 

our product formulations and manufacturing processes. We 

address the potential impacts of our products throughout 

their life cycle. We are leaders in meeting stringent 
environmental and life cycle standards such as USGBC® 
LEED® and UL GREENGUARD. And we continue to grow 

with a wide array of sustainable products. 

Regarding our environmental footprint, we’ve focused 
on reducing electricity consumption and CO2 emissions, 
treating and disposing waste, and reducing and recycling 

materials. We have numerous ISO Standard 14001- 

certified sites.

Safety remains our top priority, with an emphasis on 

reducing recordable case rates. We have a growing number 

of facilities recognized under the Occupational Safety 

and Health Administration’s Voluntary Protection Program 

domestically and the Occupational Health and Safety 

Assessment Series’ 18001 designation internationally. 

In support of our people and achieving Company goals, 

we continue to implement programs to drive awareness, 

inclusion, engagement and accountability. These include 

CEO Forums on Inclusion, conscious inclusion training, 

strategic partnerships to build a diverse pipeline of talent 

and employee resource groups.  

Our Comprehensive  
   Response to  
       COVID-19 

Employees:
•  Provided enhanced paid sick/ 

family leave and other benefits.

• 

Implemented premium pay for  

select front-line employees.

• 

Implemented remote and flexible  

working arrangements.

•  Enhanced employee and visitor screening protocols.

•  Moved to a curbside pickup model to safely serve  

our customers.

Customers:
•  Provided essential products to create and maintain 

clean living environments. 

•  Supplied critical coatings to producers of ventilators, 

oxygen tanks, hospital bed frames and other health  

care equipment.

•  Delivered performance coatings for food &  

beverage packaging, water treatment and energy 

infrastructure applications.

•  Launched enhanced digital tools and provided virtual 

technical and production support.

•  Directed small business owners to relief programs  

and resources. 

Communities: 
•  Donated hundreds of thousands of masks, gloves and 

other personal protective equipment. 

•  Manufactured and donated hand sanitizer to hospitals 

across the United States.

•  Provided hundreds of donations from our local paint 

stores to local first responders. 

•  Provided financial support to the Cleveland COVID-19 

Rapid Response Fund.

Visit https://covid-19-update.sherwin-williams.com  
for the full story.

3

Our team enters 2021 moving forward 
aggressively with optimism, momentum 
and commitment.

We’re also focused on supporting the communities 

where we live and work through The Sherwin-Williams 

Foundation and extensive employee involvement. Our 

community response to COVID-19 is highlighted elsewhere 

in this report. Other examples of giving back include our 

nationally recognized HomeWork Program, which provides 

professional painter training for low-income housing 

residents, job placement assistance and EPA Renovate, 

Repair & Painting (RRP) Certification instruction. 

We encourage you to learn more about our efforts  

by visiting sustainability.sherwin-williams.com.

Outlook 
The trials of the past year have made us a stronger 

company. They provided us with opportunities to further 

differentiate ourselves in the marketplace and to strengthen 

our relationships with our customers. 

Our team enters 2021 moving forward aggressively 

with optimism, momentum and commitment. We expect to 

generate solid full-year growth in consolidated net sales 

and earnings while executing on initiatives that will drive 

sustained long-term success. 

By design, our Company is well-positioned to take 

advantage of any number of demand scenarios. Last year, 

we demonstrated our ability to meet the unprecedented 

surge in DIY architectural paint demand as several other 

customer segments lagged. In 2021, we see an operating 

environment with very solid North American new residential 

and residential repaint demand. The trajectory of recovery 

in commercial and property maintenance is likely to be 

choppy, and comparisons in DIY will be challenging. 

We anticipate industrial demand will continue to improve 

as the year progresses. The impact of variables such 

as the availability and effectiveness of COVID vaccines, 

the new U.S. administration and proposed stimulus and 

infrastructure spending are hard to gauge at this point. 

That said, our team is skilled at adapting to any number of 

conditions, and we have many opportunities to grow share 

in all of our businesses. We’ll continue to target growing at a 

As we did in 2020, we’ll continue making investments 

across the enterprise to enhance our capabilities. These 

investments include new stores and sales reps, capacity 

and productivity improvements, systems, product innovation 

and our digital platform. We also expect to drive continuous 

improvement throughout our supply chain.

We will remain disciplined in our capital allocation 

approach, focused on driving value for our customers and 

returns for our shareholders. Core capital expenditures will 

remain modest in 2021, at approximately 1.9% of sales. 

Additionally, we’ll invest in our previously announced new 

global headquarters and R&D center project. After more 

than 90 years in our current location, we’re excited to create 

a next-generation workplace that supports serving our 

customers at the highest level, retains and attracts top talent 

and ignites creativity, collaboration and industry-leading 

innovation. Early in 2021, our Board of Directors approved a 

23.1% increase in our quarterly dividend, along with a three-

for-one stock split in the form of a stock dividend to make the 

stock more accessible to employees and a broader base of 

investors. We also will continue pursuing acquisitions that fit 

our strategy, and we expect to use any excess cash to make 

open market purchases of Company stock. We exited the 

year with a debt-to-EBITDA ratio of 2.4 times, and we have no 

significant long-term debt due until 2022.  

I close this year’s letter as I began it – by thanking the 

wonderful employees of Sherwin-Williams. While we reflect on 

the remarkable accomplishments of the past year, I am even 

more excited by what is ahead. Together, we have clarity of 

mission. We have a winning culture built on trust, respect, 

execution and inclusion. We have the products, services and 

solutions to provide our customers with the Right Experience 

every day. In so many ways, I truly believe we are just getting 

started! 

I am also grateful to be surrounded by an outstanding 

Board of Directors. Their continued partnership, guidance 

and support remain invaluable.  

Finally, I offer my sincere thanks to you, our shareholders, 

for your continued trust and confidence in us.  We expect 

to thrive in 2021 and in the years to come. We hope you 

and your families remain safe and healthy during these 

unprecedented times.

rate that outpaces the market through customer-driven  

solutions based on innovation, value-added service  

Sincerely,

and differentiated distribution.  

4

John G. Morikis
Chairman and Chief Executive Officer

Shareholder  
   Returns

Comparison of Cumulative Five-Year Total Return

$300

$250

$200

$150

$100

2015

2016

2017

2018

2019

2020

Sherwin-Williams Co.

S&P 500 Index

2020 Peer Group

2019 Peer Group

Dividends Per Share

$6.00

$5.00

$4.00

$3.00

$2.00

$1.00

$0.00

80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19

20

Stock Repurchase (millions of shares)
8.00

6.00

4.00

2.00

0.00

2011

2012

2013

2014

2015

2016*

2017*

2018

2019

2020

* No open market purchases in 2016 and 2017

105.7

103.9

103.0

98.7

94.5

94.5

94.9

95.0

93.4

91.9

Average Common Shares Outstanding (fully diluted, in millions)

Five-Year Return
The stock performance graph at left assumes 
$100 was invested on December 31, 2015 in 
Sherwin-Williams common stock, the S&P 500 
and the peer groups of companies selected 
on a line-of-business basis. The cumulative 
five-year total return, including reinvestment 
of dividends, represents the cumulative value 
through December 31, 2020. For 2019, 
Sherwin-Williams utilized a self-selected 
peer group of 12 companies (the “2019 Peer 
Group”). For 2020, Sherwin-Williams revised its 
prior-year peer group to reflect the acquisition 
of one of its selected peers and the addition of 
a new peer, maintaining a total of 12 companies 
(“2020 Peer Group”). The graph presents the 
total return performance for both of the Peer 
Group indices.

2020 peer group of companies comprised of the following: Akzo Nobel 
N.V., Axalta Coating Systems Ltd., BASF SE, Genuine Parts Company, 
H.B. Fuller Company, The Home Depot, Inc., Lowe’s Companies, Inc., 
Masco Corporation, Newell Brands Inc., PPG Industries, Inc., RPM 
International Inc. and Stanley Black & Decker, Inc.

The 2019 Peer Group consisted of the following companies: Akzo Nobel 
N.V., BASF SE, Genuine Parts Company, H.B. Fuller Company, The 
Home Depot, Inc., Lowe’s Companies, Inc., Masco Corporation, Newell 
Brands Inc., PPG Industries, Inc., RPM International Inc., Stanley Black 
& Decker, Inc. and USG Corporation. For the 2020 Peer Group, we 
deleted USG Corporation and added Axalta Coating Systems Ltd.

Returning Cash to Shareholders
We have consistently returned a portion 
of our cash generated from operations to 
shareholders through cash dividends and  
share repurchases. In 2020, the Company 
increased its cash dividend 18.5% to $5.36  
per share, marking the 42nd consecutive year 
we increased our dividend.

Share repurchases are also an efficient way 
of returning cash to shareholders in that they 
return sellers’ investment at market value  
and maximize the value of the remaining  
shares outstanding. In 2020, we purchased  
3.9 million shares on the open market while  
also reducing debt by $400 million. We 
temporarily suspended share repurchases in 
2016 and 2017, using cash to reduce total 
borrowings required to finance the Valspar 
transaction in 2016 and reducing debt by  
$1 billion in 2017. 

5

At a     
  Glance

21  

branches & 
facilities 

243 

paint stores

4  

facilities

CANADA

46 

facilities

4,148 

paint stores

230 

branches &  
facilities

UNITED 
STATES

2

facilities

85 

paint stores

CARIBBEAN

LATIN AMERICA / 
SOUTH AMERICA

30 

branches &  
facilities

298 

paint stores

18  

facilities

The Americas Group operates the exclusive outlets 
for Sherwin-Williams® branded paints, stains, supplies, 
equipment and floor covering in the United States, 
Canada and the Caribbean. The Group also manufactures 
and sells architectural paints, industrial coatings and 
related products in Latin America through Company 
stores, dedicated dealers and selected retailers.

PRODUCTS SOLD: Paints, stains, aerosols, applicators, caulks, 
varnishes, protective and marine coatings, spray equipment and 

related products in the United States, Canada, the Caribbean and Latin 

America. Wall covering and floor covering in the United States, Canada 

and the Caribbean. OEM product finishes in Latin America

CUSTOMERS SERVED: Professional painting contractors, home 
builders, property maintenance, healthcare, hospitality, architects,  

interior designers, do-it-yourselfers, industrial, marine, flooring and 

original equipment manufacturer (OEM) product finishers

SELECTED BRANDS: Sherwin-Williams®, Cashmere®, Colorgin®, 
Duration®, Emerald®, Harmony®, Kem Tone®,  Loxon®, Metalatex®, 
Novacor®, Paint Shield®, ProClassic®, ProIndustrial™, ProMar®, 
SuperDeck®, SuperPaint®, Woodscapes®

OUTLETS: 4,476 Sherwin-Williams paint stores in the United States, 
Canada and the Caribbean, and 298 in Brazil, Chile, Ecuador, Mexico 

and Uruguay. Dedicated dealers, home centers, distributors and 

hardware stores in Argentina, Brazil, Chile, Ecuador, Mexico and 

Uruguay. Licensee in El Salvador serves Central America

6

7 

facilities

39 

branches &  
facilities

EMEAI

ASIA-PACIFIC

7 

branches &  
facilities

9 

facilities

The Americas Group 

Consumer Brands Group  

Performance Coatings Group 

Corporate headquarters

5

facilities

AUSTRALIA/ 
NEW ZEALAND

96 

paint stores

Consumer Brands Group sells one of the 
industry’s most recognized portfolios of branded 
and private-label products through retailers across 
North America and in parts of Europe, China, 
Australia and New Zealand. The Group also 
operates a highly efficient global supply chain for 
paint, coatings and related products.

PRODUCTS SOLD: Branded, private-label and licensed brand paints, 
stains, varnishes, industrial products, wood finishing products, wood 

preservatives, applicators, corrosion inhibitors, aerosols, caulks and 

adhesives, and related products

CUSTOMERS SERVED: Do-it-yourselfers, professional painting 
contractors, industrial maintenance and flooring contractors

SELECTED BRANDS: Cabot®, Duckback®, Dupli-Color®, Dutch 
Boy®, Geocel®, HGTV HOME® by Sherwin-Williams, Huarun®, Krylon®, 
Minwax®, Pratt & Lambert®, Purdy®, Ronseal®, Solver®, Thompson’s® 
WaterSeal®, Valspar®, Wattyl®, White Lightning®

OUTLETS: Over 10,000 points of distribution with leading mass 
merchandisers, home centers, independent paint dealers, hardware 

stores, craft stores, fine art stores, automotive retailers and industrial 

distributors in the United States, Canada, Poland, United Kingdom, 

China, Australia and New Zealand

Performance Coatings Group sells a broad 
range of coatings and finishing solutions to general 
industrial, industrial wood, protective and marine, 
automotive refinish, packaging and coil & extrusion 
customers in more than 120 countries.

PRODUCTS SOLD: Asset protection products, wood finishes, powder 
coatings, coatings for plastic and glass, aerosols, high-performance interior 

and exterior coatings for the automotive, aviation, fleet, packaging, heavy 

truck, material handling, agriculture and construction, and building products 

segments

CUSTOMERS SERVED: Commercial construction, industrial maintenance, 
protective and marine, military, heavy equipment, appliances, electronics, 

building products, furniture, cabinetry and flooring, architects and specifiers, 

bridge & highway, water & waste water treatment, collision repair facilities, 

dealerships, auto interior, fleet owners, auto refinishers, production shops, 

metal packaging and manufacturers

SELECTED BRANDS: Sherwin-Williams®, Acrolon®, AcromaPro®, ATX®, 
AWX Performance Plus™, DeBeer®, Dimension®, Duraspar®, EcoDex®, 
Envirolastic®, Euronavy®, Excelo®, EzDex®, Fastline®, Firetex®, Fluropon®, 
Heat-Flex®, House of Kolor®, Huarun®, Kem Aqua®, Lazzuril®, Macropoxy®, 
Martin Senour®, ML Campbell®, Perma-Clad®, Planet Color®, Polane®, 
Powdura®, Sayerlack®, Sher-Wood®, Sumaré®, Ultra™, ValPure®, Valspar®

OUTLETS: 327 Company-operated branches and facilities serving 
automotive, general industrial, industrial wood and coil customers in the 

United States, Australia, Belarus, Belgium, Brazil, Canada, Chile, China, 

Czech Republic, Denmark, Finland, France, Germany, India, Indonesia, 

Ireland, Italy, Lithuania, Malaysia, Mexico, Norway, Peru, Poland, Portugal, 

Romania, Russia, Singapore, Spain, Sweden, Thailand, Ukraine, United 

Kingdom and Vietnam. Distribution in 44 other countries

7

57%

of Total Company Sales

Innovative products remained at the core of our 

customer solutions. We launched 22 new products in 

2020, the 10th consecutive year of double-digit product 

introductions. Emerald® Designer EditionTM paint offers our 

best hiding formula and provides a smooth and luxurious 

finish. Emerald® Rain RefreshTM paint offers Self-Cleaning 

Technology – dirt washes away upon contact with rain 

or water to keep a just-painted look on buildings. And 

FlexTemp® paint with ExtremeTemp Technology® offers 

painters the widest extreme temperature range for 

application, maximizing their productivity.  

We couple product innovation with service, and we 

further differentiated ourselves in this area versus our 

competitors last year. We continued to open new stores, 

add customer sales reps, recruit college graduates to our 

Management Trainee Program and expand e-business 

capabilities. We remain focused on helping our customers 

succeed, and we are well-positioned for 2021. 

The Americas     
  Group

The Americas Group delivered record  

sales and profitability in 2020. We adapted 

quickly to meet changing customer  

needs throughout the COVID-19  

pandemic while continuing to invest  

for future success.

start to the year. Our team responded 

T he onset of the pandemic paused our strong 

within days, implementing a curbside pickup model to 

quickly, first closing our store sales floors to 

protect employees and customers, and then, 

safely provide products to customers. By late spring, 

we reopened our sales floors with appropriate safety 

protocols. Our store platform, combined with our field 

sales reps, delivery vehicles and e-business tools, proved 

to be a true differentiator throughout the year in meeting 

customer needs across the various segments we serve. 

Our capabilities drew new customers, too, as new 

accounts opened increased year over year. 

The pace of growth in 2020 was strongest in the 

do-it-yourself segment, driven by consumers “nesting” at 

home and completing projects. Demand was also strong 

in the residential repaint segment, led initially by exterior 

projects followed by resumption of interior projects later 

in the year. We also generated solid growth in the new 

residential segment. Recovery was slower in our property 

maintenance, commercial and protective and marine 

segments, but each of these began showing positive signs 

heading into 2021. 

8

Achievements

•  We ranked highest in all four customer satisfaction 
segments in J.D. Power’s 2020 Paint Satisfaction  
Study* – interior paint, exterior paint, exterior stain  
and paint retailer.

•  We earned a 2020 product innovation merit award from 
BUILDINGS® magazine for Emerald® Rain RefreshTM 
Exterior Acrylic Latex with Self-Cleaning Technology.

*  Sherwin-Williams received the highest score among Paint Retailers, Exterior Paints, Exterior Stains 
and Interior Paints in the J.D. Power 2020 Paint Satisfaction Study of customer satisfaction from 
consumers who purchased and applied exterior stain, interior paint, exterior paint, or purchased  
from a major paint retailer. Visit jdpower.com/awards.

Innovative products are at  

the core of our customer  
solutions, and 2020 was the 10th 
consecutive year of double-digit 

new product introductions.

9

16%

of Total Company Sales

While DIY remains the largest segment we serve in 

this Group, we also see great growth opportunities in the 

handyman/remodeler, or Pros Who Paint, category. We will 

continue to invest appropriately to help our retail partners 

succeed in meeting the needs of these professionals. 

We’re also excited by select opportunities outside of North 

America, where we are leveraging our strengths, driving 

growth and improving our performance by focusing on the 

right segments and solutions. 

Also managed within the Consumer Brands Group 

is our Global Supply Chain organization. Focused on 

continuous improvement, this team drives the success of 

all business units by managing research and development, 

global procurement, manufacturing, distribution and 

transportation. While pivoting repeatedly to meet customer 

needs throughout COVID-19 pandemic challenges,  

this team also completed four consolidation projects, 

expanded our delivery fleet, further reduced recordable 

injury rates and achieved logistics efficiencies. 

Consumer     
  Brands Group

Consumer Brands Group delivered record 

sales and profitability in 2020, as we 

partnered with our strategic retail customers 

to meet unprecedented demand in the  

do-it-yourself (DIY) segment. 

“sell every gallon twice” approach. First, 

O ur results reflect continued execution of our 

products, superior category management, supply chain 

well-recognized and quality “hero brand” 

we empower our retail customers with 

expertise, associate training and field support and a 

best-in-class store experience. Second, we reach the 

end consumer by understanding their unique needs and 

providing tools all along the purchase journey that drive 

them to place our products in their shopping carts. 

Innovative products and unique brand touch points 

remain at the core of what we do. In 2020, we unveiled 

an upgraded version of HGTV HOME® by Sherwin-

Williams brand EVERLAST TM Exterior Paint & Primer 

with water-beading technology to help prevent moisture 

damage to the home. The paint also “flexes” to match 

changing temperatures and seasons to prevent cracking 

or blistering. We also introduced an expanded palette 

of interior Dutch Boy® Platinum® Plus one-coat colors, 

letting consumers create living spaces that reflect their 

style in less time. And under the Minwax® banner, we 

launched our new line of Wood Finish Water-Based Color 

Stains, which offers more than 200 color options, the 

largest assortment on the market. In addition to product 

innovations, digital tools like ASK VAL® enable us to 

ease the color selection process and further support 

consumers in their purchases of VALSPAR® paint.

10

Achievements

•  We earned recognition as an innovation partner of the 

year from Lowe’s in the home décor category for Minwax® 
interior stain. The honor salutes vendors that “continue to 
raise the bar in delivering outstanding quality, innovation, 
value and service.” 

•  For the fifth consecutive year, Purdy® was selected  
as the “Most Preferred Brush Brand” and the  
“Most Preferred Roller Brand” according to inPAINT® 
magazine’s Annual Brand Preference Survey. 

Our hero brands are among the 

most recognized and respected 

in the industry.

11

27%

of Total Company Sales

In the General Industrial division, we are driving 

sustainability and reducing plastic pollution with the launch 

of Powdura® ECO coatings, the first and only line of powder 

coatings that uses an innovative polyester resin comprised 

of 25% pre-consumer recycled plastic (rPET). Each pound 

of these coatings contains the equivalent of sixteen 

16-ounce recycled plastic bottles. 

And finally, while oil and gas segments were challenging 

this year, our Protective & Marine business responded by 

further penetrating food & beverage, water & waste water, 

flooring, fire protection and other segments. We also 

continued to promote the benefits of productivity-enhancing 

products including ultra-fast drying FIRETEX® FX6002, 

rapid-return-to-service Fast-Clad® ER Epoxy, FasTopTM 

polyurethane hygienic flooring systems and Opti-CheckTM 

Optically Active Pigments. 

Across the segment, our strategically located blending 

facilities remained a differentiator by providing customers 

with local support, fast-turn small batches, and color, gloss 

and viscosity customizations. We are well-positioned to 

capture returning demand and drive profitable growth in the 

year ahead.

Performance     
  Coatings Group

The Performance Coatings Group 

overcame pandemic-related challenges to 

return to growth in the second half  

of the year and deliver improved  

full-year profitability. 

Group, our diverse businesses focused 

W hile demand varied widely across the 

solutions based on innovation and service. 

on meeting the needs of existing 

customers and gaining new ones with 

Our Packaging division grew in every region as 

demand for our differentiated valPure® v70 non-BPA epoxy 

coating remained robust. In the Coil division, strong new 

business wins across all regions and the resumption of 

selected commercial construction projects drove  

excellent results. 

COVID-19 negatively impacted miles driven and 

collision shop volume for the Automotive Finishes division. 

Despite the challenging conditions, our team focused on 

growing sales with terrific new productivity-enhancing 

products like the Ultra 9K® and the Ultra BC8™ refinish 

systems. We also unveiled our Collision CoreTM software, 

which verifies and validates the repair process in real time 

with a focus on error elimination and labor optimization.

Our Industrial Wood division leveraged momentum in 

new residential construction to serve the needs of kitchen 

cabinetry, flooring and furniture customers. Innovations like 

the Color ExpressTM program enable these customers to 

access custom color more efficiently and consistently.  

12

Achievements

•  For the second straight year, we won in multiple categories 
in the annual PaintSquare Press Prestige Awards. Nova-
Plate® 360 Tank Lining won Top Innovation in coatings, 
and Dura-Plate® 6000 Reinforced Epoxy Lining won Top 
Product in coatings for concrete. 

• 

In Fast Company’s World Changing Ideas 2020 awards, 
our valPURE®  v70 packaging coating was named a finalist 
in the Consumer Products category and earned honorable 
mention in the Corporate Social Responsibility category. 

Our steady stream of innovative 

products enables customers 

across multiple industries to be 

more successful.

13

Shareholder    
  Information

Annual Meeting
The annual meeting of shareholders will  

Investor Relations
James R. Jaye 

be held in a virtual format on April 21, 2021 

Senior Vice President – Investor Relations  

at 9:00 a.m. EDT. For more information on 

and Communications 

how to attend and participate, please see 

The Sherwin-Williams Company 

our 2021 Proxy Statement, available at 

101 W. Prospect Avenue 

investors.sherwin-williams.com.

Cleveland, Ohio 44115-1075

Headquarters
101 W. Prospect Avenue 

Cleveland, Ohio 44115-1075 

(216) 566-2000 

www.sherwin.com

Independent Registered 
Public Accounting Firm
Ernst & Young LLP 

Cleveland, Ohio

Stock Trading
Sherwin-Williams Common Stock – 

Symbol, SHW – is traded on the  

New York Stock Exchange.

Dividend Reinvestment Program
A dividend reinvestment program is  

available to shareholders of common  

stock. For information, contact EQ  

Shareowner Services.

Transfer Agent & Registrar
Our transfer agent, EQ Shareowner Services, 

maintains the records for our registered 

shareholders and can help with a wide variety 

of shareholder-related services, including the 

direct deposit of dividends and online access 

to your account. Contact:

EQ Shareowner Services 

P.O. Box 64874 

St. Paul, MN 55164-0874 

www.shareowneronline.com 

1-800-468-9716 toll-free 

651-450-4064 outside the United States

Common Stock 
Trading Statistics

     2020

     2019

    2018

     2017

     2016

High

Low

$  758.00

   325.43

Close December 31

           734.91

Shareholders of record

5,468

$  593.45

  380.39

  583.54

5,659

$  477.98

  365.24

  393.46

6,244

$  414.34

  274.54

  410.04

6,488

$  312.10

  239.35

  268.74

6,787

Shares traded (thousands)

  142,190 

  137,650 

  180,900

  154,970

  212,100

Quarterly Stock 
Prices and Dividends

2020

2019

Quarter

High

Low

Dividend

Quarter

High

Low

Dividend

1st

2nd

3rd

4th

  $  599.95

  $  325.43 

  $ 

1.34

  603.36 

  412.01

  725.91 

  571.49

  758.00 

  664.22

1.34

1.34

1.34

1st

2nd

3rd

4th

  $  440.32

  $  380.39 

  $ 

1.13

  479.01 

  419.45

  550.54 

  454.59

  593.45 

  541.01

1.13

1.13

1.13

14

Sherwin-Williams is proud to be an Equal Employment Opportunity/Affirmative Action employer committed to an inclusive and diverse workplace. All qualified candidates will receive consideration for employment and 
will not be discriminated against based on race, color, religion, sex, sexual orientation, gender identity, national origin, protected veteran status, disability, age, pregnancy, genetic information, creed, marital status or any 
other consideration prohibited by law or by contract.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K 

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2020 

Commission file number 1-04851 

THE SHERWIN-WILLIAMS COMPANY 
(Exact name of registrant as specified in its charter)

Ohio

(State or other jurisdiction of incorporation or organization)
101 West Prospect Avenue

Cleveland, Ohio

(Address of principal executive offices)

34-0526850

(I.R.S. Employer Identification No.)

44115-1075

(Zip Code)

(216) 566-2000 
Registrant’s telephone number, including area code

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading Symbol

Name of each exchange on which registered

Common Stock, Par Value $1.00

SHW

New York Stock Exchange

Securities registered pursuant to Section 12(g) of the Act: None

Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes  ☒        No  ☐

Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act.        Yes  ☐        No  ☒

Indicate by check mark whether the Registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 
during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing 
requirements for the past 90 days.        Yes  ☒        No  ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of 
Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).       
Yes  ☒        No  ☐

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an 
emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth 
company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer

Non-accelerated filer

Emerging growth company

☒

☐

☐

Accelerated filer

Smaller reporting company

☐

☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new 
or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.    ☐  

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control 
over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or 
issued its audit report.  

Yes  ☒        No   ☐ 

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).         Yes  ☐        No  ☒ 

The aggregate market value of common stock held by non-affiliates of the Registrant at June 30, 2020 was $52,512,627,817 (computed by reference to the 
price at which the common stock was last sold on such date).

At January 31, 2021, 89,601,869 shares of common stock were outstanding, net of treasury shares. 

DOCUMENTS INCORPORATED BY REFERENCE

Portions of our Proxy Statement for the 2021 Annual Meeting of Shareholders (“Proxy Statement”) to be filed with the Securities and Exchange 
Commission within 120 days of our fiscal year ended December 31, 2020 are incorporated by reference into Part III of this report. 

 
          
 
 
THE SHERWIN-WILLIAMS COMPANY

Table of Contents

Business

Cautionary Statement Regarding Forward-Looking Information

Risk Factors

Unresolved Staff Comments

Properties

Legal Proceedings

Mine Safety Disclosures

Information About Our Executive Officers

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer
Purchases of Equity Securities

Selected Financial Data
Management’s Discussion and Analysis of Financial Condition and Results of
Operations

Quantitative and Qualitative Disclosures About Market Risk

Financial Statements and Supplementary Data
Changes in and Disagreements with Accountants on Accounting and Financial
Disclosure

Controls and Procedures

Other Information

Directors, Executive Officers and Corporate Governance

Executive Compensation

Security Ownership of Certain Beneficial Owners and Management and Related
Stockholder Matters

Certain Relationships and Related Transactions, and Director Independence

Principal Accountant Fees and Services

Exhibits and Financial Statement Schedules

Form 10-K Summary

Signatures

PART I
Item 1.

Item 1A.

Item 1B.

Item 2.

Item 3.

Item 4.

PART II
Item 5.

Item 6.

Item 7.

Item 7A.

Item 8.

Item 9.

Item 9A.

Item 9B.

PART III
Item 10.

Item 11.

Item 12.

Item 13.

Item 14.

PART IV
Item 15.

Item 16.

Page

1

5

6

13

14

15

15

16

18

20

26

39

41

89

89

89

90

90

91

91

91

92

98

99

 
  
 
ITEM 1.    BUSINESS

Introduction

PART I

The  Sherwin-Williams  Company,  founded  in  1866  and  incorporated  in  Ohio  in  1884,  is  engaged  in  the  development, 
manufacture,  distribution  and  sale  of  paint,  coatings  and  related  products  to  professional,  industrial,  commercial  and  retail 
customers  primarily  in  North  and  South  America  with  additional  operations  in  the  Caribbean  region,  Europe,  Asia  and 
Australia.  Our  principal  executive  offices  are  located  at  101  West  Prospect  Avenue,  Cleveland,  Ohio  44115-1075,  telephone 
(216)  566-2000.  As  used  in  this  report,  the  terms  “Sherwin-Williams,”  “Company,”  “we”  and  “our”  mean  The  Sherwin-
Williams Company and its consolidated subsidiaries unless the context indicates otherwise.

Available Information

We make available free of charge on or through our website our Annual Reports on Form 10-K, Quarterly Reports on Form 10-
Q and Current Reports on Form 8-K, and amendments to these reports, as soon as reasonably practicable after we electronically 
file such material with, or furnish such material to, the Securities and Exchange Commission. You may access these documents 
on our Investor Relations website, investors.sherwin-williams.com.

We  also  make  available  free  of  charge  on  our  website  our  Corporate  Governance  Guidelines,  our  Director  Independence 
Standards, our Code of Conduct and the charters of our Audit Committee, our Compensation and Management Development 
Committee  and  our  Nominating  and  Corporate  Governance  Committee.  You  may  access  these  documents  on  our  Investor 
Relations website, investors.sherwin-williams.com.

Basis of Reportable Segments
The Company reports its segment information in the same way that management internally organizes its business for assessing 
performance and making decisions regarding allocation of resources in accordance with the Segment Reporting Topic of the 
Accounting  Standards  Codification  (ASC).  The  Company  has  three  reportable  operating  segments:  The  Americas  Group, 
Consumer  Brands  Group  and  Performance  Coatings  Group  (individually,  a  “Reportable  Segment”  and  collectively,  the 
“Reportable Segments”). Factors considered in determining the three Reportable Segments of the Company include the nature 
of  business  activities,  the  management  structure  directly  accountable  to  the  Company’s  chief  operating  decision  maker 
(CODM) for operating and administrative activities, availability of discrete financial information and information presented to 
the  Board  of  Directors.  The  Company  reports  all  other  business  activities  and  immaterial  operating  segments  that  are  not 
reportable  in  the  Administrative  segment.  For  more  information  about  the  Reportable  Segments,  see  Note  21  to  the 
Consolidated Financial Statements in Item 8. 

The  Company’s  CODM  has  been  identified  as  the  Chief  Executive  Officer  because  he  has  final  authority  over  performance 
assessment and resource allocation decisions. Because of the diverse operations of the Company, the CODM regularly receives 
discrete  financial  information  about  each  Reportable  Segment  as  well  as  a  significant  amount  of  additional  financial 
information  about  certain  divisions,  business  units  or  subsidiaries  of  the  Company.  The  CODM  uses  all  such  financial 
information  for  performance  assessment  and  resource  allocation  decisions.  The  CODM  evaluates  the  performance  of  and 
allocates  resources  to  the  Reportable  Segments  based  on  segment  profit  or  loss  and  cash  generated  from  operations.  The 
accounting  policies  of  the  Reportable  Segments  are  the  same  as  those  described  in  Note  1  of  the  Notes  to  Consolidated 
Financial Statements in Item 8.

The Americas Group

The Americas Group consisted of 4,774 company-operated specialty paint stores in the United States, Canada, Latin America 
and the Caribbean region at December 31, 2020. Each store in this segment is engaged in servicing the needs of architectural 
and  industrial  paint  contractors  and  do-it-yourself  homeowners.  These  stores  market  and  sell  Sherwin-Williams®  and  other 
controlled brand architectural paint and coatings, protective and marine products, OEM product finishes and related products. 
The majority of these products are produced by manufacturing facilities in the Consumer Brands Group. In addition, each store 
sells select purchased associated products. In addition to our stores in the Latin America region, The Americas Group meets 
regional  customer  demands  through  developing,  licensing,  manufacturing,  distributing  and  selling  a  variety  of  architectural 
paints, coatings and related products in North and South America. The loss of any single customer would not have a material 
adverse  effect  on  the  business  of  this  segment.  At  December  31,  2020,  The  Americas  Group  consisted  of  operations  from 
subsidiaries in 10 foreign countries. The CODM uses discrete financial information about The Americas Group, supplemented 
with information by geographic region, product type and customer type, to assess performance of and allocate resources to The 
Americas Group as a whole. In accordance with ASC 280-10-50-9, The Americas Group as a whole is considered the operating 
segment, and because it meets the criteria in ASC 280-10-50-10, it is also considered a Reportable Segment.

1

Consumer Brands Group

The  Consumer  Brands  Group  supplies  a  broad  portfolio  of  branded  and  private-label  architectural  paint,  stains,  varnishes, 
industrial  products,  wood  finishes  products,  wood  preservatives,  applicators,  corrosion  inhibitors,  aerosols,  caulks  and 
adhesives to retailers and distributors throughout North America, as well as in Australia, New Zealand, China and Europe. The 
Consumer  Brands  Group  also  supports  the  Company’s  other  businesses  around  the  world  with  new  product  research  and 
development, manufacturing, distribution and logistics. Approximately 55% of the total sales of the Consumer Brands Group in 
2020  were  intersegment  transfers  of  products  primarily  sold  through  The  Americas  Group.  At  December  31,  2020,  the 
Consumer  Brands  Group  consisted  of  operations  in  the  United  States  and  subsidiaries  in  6  foreign  countries.  Sales  and 
marketing of certain controlled brand and private-label products is performed by a direct sales staff. The products distributed 
through third-party customers are intended for resale to the ultimate end-user of the product. The Consumer Brands Group had 
sales to certain customers that, individually, may be a significant portion of the sales and related profitability of the segment. 
This segment incurred most of the Company’s capital expenditures related to ongoing environmental compliance measures at 
sites currently in operation. The CODM uses discrete financial information about the Consumer Brands Group, supplemented 
with information by product type and customer type, to assess performance of and allocate resources to the Consumer Brands 
Group as a whole. In accordance with ASC 280-10-50-9, the Consumer Brands Group as a whole is considered the operating 
segment, and because it meets the criteria in ASC 280-10-50-10, it is also considered a Reportable Segment.

Performance Coatings Group

The Performance Coatings Group develops and sells industrial coatings for wood finishing and general industrial (metal and 
plastic) applications, automotive refinish, protective and marine coatings, coil coatings, packaging coatings and performance-
based  resins  and  colorants  worldwide.  This  segment  licenses  certain  technology  and  trade  names  worldwide.  Sherwin-
Williams® and other controlled brand products are distributed through The Americas Group and this segment’s 282 company-
operated branches and by a direct sales staff and outside sales representatives to retailers, dealers, jobbers, licensees and other 
third-party distributors. The Performance Coatings Group had sales to certain customers that, individually, may be a significant 
portion of the sales of the segment. However, the loss of any single customer would not have a material adverse effect on the 
overall  profitability  of  the  segment.  At  December  31,  2020,  the  Performance  Coatings  Group  consisted  of  operations  in  the 
United States and subsidiaries in 44 foreign countries. The CODM uses discrete financial information about the Performance 
Coatings  Group,  supplemented  with  information  about  geographic  divisions,  business  units  and  subsidiaries,  to  assess 
performance of and allocate resources to the Performance Coatings Group as a whole. In accordance with ASC 280-10-50-9, 
the  Performance  Coatings  Group  as  a  whole  is  considered  the  operating  segment,  and  because  it  meets  the  criteria  in  ASC 
280-10-50-10, it is also considered a Reportable Segment. 

Administrative Segment

The Administrative segment includes the administrative expenses of the Company’s corporate headquarters site. Also included 
in the Administrative segment is interest expense, interest and investment income, certain expenses related to closed facilities 
and  environmental-related  matters,  and  other  expenses  which  are  not  directly  associated  with  the  Reportable  Segments.  The 
Administrative segment does not include any significant foreign operations. Also included in the Administrative segment is a 
real  estate  management  unit  that  is  responsible  for  the  ownership,  management,  and  leasing  of  non-retail  properties  held 
primarily  for  use  by  the  Company,  including  the  Company’s  headquarters  site,  and  disposal  of  idle  facilities.  Sales  of  this 
segment represent external leasing revenue of excess headquarters space or leasing of facilities no longer used by the Company 
in  its  primary  businesses.  Material  gains  and  losses  from  the  sale  of  property  are  infrequent  and  not  a  significant  operating 
factor in determining the performance of the Administrative segment.

Raw Materials and Products Purchased for Resale

We believe we generally have adequate sources of raw materials and fuel supplies used in our business. There are sufficient 
suppliers  of  each  product  purchased  for  resale  that  none  of  the  Reportable  Segments  anticipate  any  significant  sourcing 
problems during 2021. See Item 1A Risk Factors for more information regarding cost and sourcing of raw materials.

Seasonality

The  majority  of  the  sales  for  the  Reportable  Segments  traditionally  occur  during  the  second  and  third  quarters.  However, 
periods  of  economic  downturn  can  alter  these  seasonal  patterns.  There  is  no  significant  seasonality  in  sales  for  the 
Administrative segment. 

2

Working Capital

In order to meet increased demand during the second and third quarters, the Company usually builds its inventories during the 
first quarter. Working capital items (inventories and accounts receivable) are generally financed through short-term borrowings, 
which include the use of lines of credit and the issuance of commercial paper. For a description of the Company’s liquidity and 
capital resources, see the “Financial Condition, Liquidity and Cash Flow” section in Item 7. 

Trademarks and Trade Names

Customer recognition of trademarks and trade names owned or licensed by the Company collectively contribute significantly to 
our sales. The major trademarks and trade names used by each of the Reportable Segments are set forth below.

•

•

•

The Americas Group: Sherwin-Williams®, Cashmere®, Colorgin®, Duration®, Emerald®, Harmony®, Kem Tone®, 
Loxon®, Metalatex®, Novacor®, Paint Shield®, ProClassic®, ProIndustrial™, ProMar®, SuperDeck®, SuperPaint®, 
Woodscapes® 

Consumer Brands Group: Cabot®, Duckback®, Dupli-Color®, Dutch Boy®, Geocel®, HGTV HOME® by Sherwin-
Williams, Huarun®, Krylon®, Minwax®, Pratt & Lambert®, Purdy®, Ronseal®, Solver®, Thompson’s® WaterSeal®, 
Valspar®, Wattyl®, White Lightning® 

Performance  Coatings  Group:  Sherwin-Williams®,  Acrolon®,  AcromaPro®,  ATX®,  AWX  Performance  Plus™, 
DeBeer®,  Dimension®,  Duraspar®,  EcoDex®,  Envirolastic®,  Euronavy®,  Excelo®,  EzDex®,  Fastline®,  Firetex®, 
Fluropon®,  Heat-Flex®,  House  of  Kolor®,  Huarun®,  Kem  Aqua®,  Lazzuril®,  Macropoxy®,  Martin  Senour®,  ML 
Campbell®,  PermaClad®,  Planet  Color®,  Polane®,  Powdura®,  Sayerlack®,  Sher-Wood®,  Sumaré®,  Ultra™, 
ValPure® , Valspar®

Patents

Although patents and licenses are not of material importance to our business as a whole or any segment, The Americas Group 
and the Performance Coatings Group derive a portion of their income from the licensing of technology, trademarks and trade 
names to foreign companies.

Backlog and Productive Capacity

Backlog  orders  are  not  significant  in  the  business  of  any  Reportable  Segment  since  there  is  normally  a  short  period  of  time 
between the placing of an order and shipment. We believe that sufficient productive capacity currently exists to fulfill our needs 
for paint, coatings and related products through 2021.

Competition

We  experience  competition  from  many  local,  regional,  national  and  international  competitors  of  various  sizes  in  the 
manufacture,  distribution  and  sale  of  our  paint,  coatings  and  related  products.  We  are  a  leading  manufacturer  and  retailer  of 
paint,  coatings  and  related  products  to  professional,  industrial,  commercial  and  retail  customers,  however,  our  competitive 
position varies for our different products and markets.

In The Americas Group, competitors include other paint and wallpaper stores, mass merchandisers, home centers, independent 
hardware  stores,  hardware  chains  and  manufacturer-operated  direct  outlets.  Product  quality,  product  innovation,  breadth  of 
product line, technical expertise, service and price determine the competitive advantage for this segment.

In  the  Consumer  Brands  Group,  domestic  and  foreign  competitors  include  manufacturers  and  distributors  of  branded  and 
private-label paint and coatings products. Technology, product quality, product innovation, breadth of product line, technical 
expertise, distribution, service and price are the key competitive factors for this segment.

The Performance Coatings Group has numerous competitors in its domestic and foreign markets with broad product offerings 
and several others with niche products. Key competitive factors for this segment include technology, product quality, product 
innovation, breadth of product line, technical expertise, distribution, service and price.

The Administrative segment has many competitors consisting of other real estate owners, developers and managers in areas in 
which this segment owns property. The main competitive factors are the availability of property and price.

3

Human Capital

We believe our people are central to the foundation and future of the Company’s success. Our culture and commitment to our 
people are important factors in attracting, retaining, developing and progressing qualified employees. At December 31, 2020, 
we employed 61,031 people worldwide, of which 78% were in the United States and 22% were in other global regions.

Culture  and  Engagement.  The  Company’s  seven  guiding  values  are  the  foundation  of  our  culture  of  excellence—integrity, 
people,  service,  quality,  performance,  innovation  and  growth.  We  value  and  support  our  people  through,  among  other 
initiatives, our talent management, health and safety, employment practices and total rewards programs. We are committed to 
fostering a culture of inclusion where differences are welcomed, appreciated and celebrated to positively impact our people and 
business, and where our people are engaged and encouraged to support the communities in which they live and work.

Talent Management. We are committed to providing our people with opportunities to learn, grow and be recognized for their 
achievements. Through our integrated talent management strategy, we strive to attract, retain, develop and progress a workforce 
that embraces our culture of inclusion and reflects our diversity efforts. The Company’s early talent programs, including our 
management  trainee  program,  play  a  critical  role  in  attracting  and  progressing  a  diverse  pipeline  of  talent.  We  are  also 
committed  to  investing  in  our  people  by  providing  learning  and  employee  networking  opportunities  to  drive  retention, 
progression and engagement and help them excel in their current and future roles. 

Health and Safety. We are committed to providing safe and healthy working environments and taking reasonable preventative 
measures to protect the health and safety of our employees and customers. We drive Environmental, Health and Safety (EHS) 
excellence across the Company and strive for incident-free workplaces — continuously assessing and developing the programs 
that  are  in  place  to  help  keep  our  employees,  customers  and  communities  safe.  In  response  to  the  COVID-19  pandemic,  we 
have  implemented  significant  changes  to  our  business  designed  to  protect  the  health  and  well-being  of  our  employees  and 
customers  and  to  support  appropriate  physical  distancing  and  other  health  and  safety  protocols.  These  efforts  continue  to 
include:  remote,  alternate  and  flexible  work  arrangements  where  possible,  such  as  split  shifts  at  facilities  and  remote  work 
options  for  non-essential  on-site  functions;  enhanced  cleaning  and  sanitation  procedures;  domestic  and  international  travel 
restrictions; return to work and visitor screening protocols; and the postponement or cancellation of hosting or attending large 
events.

Employment Practices and Total Rewards. We are committed to the fair, consistent and equitable treatment of our employees in 
relation to working conditions, wages, benefits, policies and procedures. To this end, the Company’s policies and programs are 
designed  to  respond  to  the  needs  of  our  employees  in  a  manner  that  provides  a  safe,  professional,  efficient  and  rewarding 
workplace.  Our  total  rewards  programs  are  designed  to  offer  competitive  compensation,  comprehensive  benefits  and  other 
programs  to  support  employees’  growth,  both  personally  and  professionally,  and  the  diverse  needs  and  well-being  of  our 
employees worldwide. During 2020, we enhanced certain of the Company’s benefits to support the health and well-being of our 
employees  during  the  COVID-19  pandemic,  including  our  tele-health,  paid  sick  leave,  family  leave  and  voluntary  leave  of 
absence policies and programs.  

For additional information regarding our response to the COVID-19 pandemic, see the information included within Part II, Item 
7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” 

Environmental Compliance

For  additional  information  regarding  environmental-related  matters,  see  Notes  1,  9  and  18  to  the  Consolidated  Financial 
Statements in Item 8.

4

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

Certain  statements  contained  in  “Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of  Operations,” 
“Letter to Shareholders” and elsewhere in this report constitute “forward-looking statements” within the meaning of the federal 
securities laws. These forward-looking statements are based upon management’s current expectations, estimates, assumptions 
and  beliefs  concerning  future  events  and  conditions  and  may  discuss,  among  other  things,  anticipated  future  performance 
(including sales and earnings), expected growth, future business plans and the costs and potential liability for environmental-
related matters and the lead pigment and lead-based paint litigation. Any statement that is not historical in nature is a forward-
looking statement and may be identified by the use of words and phrases such as “believe,” “expect,” “may,” “will,” “should,” 
“project,”  “could,”  “plan,”  “goal,”  “potential,”  “seek,”  “intend”  or  “anticipate”  or  the  negative  thereof  or  comparable 
terminology.

Readers  are  cautioned  not  to  place  undue  reliance  on  any  forward-looking  statements.  Forward-looking  statements  are 
necessarily  subject  to  risks,  uncertainties  and  other  factors,  many  of  which  are  outside  our  control,  that  could  cause  actual 
results to differ materially from such statements and from our historical results and experience. These risks, uncertainties and 
other factors include such things as:

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general business conditions, strengths of retail and manufacturing economies and growth in the coatings industry;

changes  in  general  domestic  and  international  economic  conditions  such  as  inflation  rates,  interest  rates,  tax  rates, 
unemployment  rates,  higher  labor  and  healthcare  costs,  recessions,  and  changing  government  policies,  laws  and 
regulations;

changes in raw material and energy supplies and pricing; 

changes in our relationships with customers and suppliers;

our ability to successfully integrate past and future acquisitions into our existing operations, as well as the performance 
of the businesses acquired;

competitive factors, including pricing pressures and product innovation and quality;

our ability to attain cost savings from productivity initiatives;

risks  and  uncertainties  associated  with  our  expansion  into  and  our  operations  in  Asia,  Europe,  South  America  and 
other  foreign  markets,  including  general  economic  conditions,  inflation  rates,  recessions,  foreign  currency  exchange 
rates, foreign investment and repatriation restrictions, legal and regulatory constraints, civil unrest and other external 
economic and political factors;

the achievement of growth in foreign markets, such as Asia, Europe and South America;

increasingly stringent domestic and foreign governmental regulations, including those affecting health, safety and the 
environment; 

inherent uncertainties involved in assessing our potential liability for environmental-related activities;

other changes in governmental policies, laws and regulations, including changes in tariff policies, as well as changes in 
accounting  policies  and  standards  and  taxation  requirements  (such  as  new  tax  laws  and  new  or  revised  tax  law 
interpretations);

the nature, cost, quantity and outcome of pending and future litigation and other claims, including the lead pigment and 
lead-based paint litigation, and the effect of any legislation and administrative regulations relating thereto;

adverse  weather  conditions  or  impacts  of  climate  change,  natural  disasters  and  public  health  crises,  including  the 
COVID-19 pandemic; and

the  duration,  severity  and  scope  of  the  COVID-19  pandemic  and  the  actions  implemented  by  international,  federal, 
state  and  local  public  health  and  governmental  authorities  to  contain  and  combat  the  outbreak  and  spread  of 
COVID-19,  which  may  exacerbate  one  or  more  of  the  aforementioned  and/or  other  risks,  uncertainties  and  factors 
more fully described in the Company’s reports filed with the Securities and Exchange Commission. 

Readers are cautioned that it is not possible to predict or identify all of the risks, uncertainties and other factors that may affect 
future results and that the above list should not be considered to be a complete list. Any forward-looking statement speaks only 
as  of  the  date  on  which  such  statement  is  made,  and  we  undertake  no  obligation  to  update  or  revise  any  forward-looking 
statement, whether as a result of new information, future events or otherwise, except as otherwise required by law.

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ITEM 1A.    RISK FACTORS

The  risks  described  below  and  in  other  documents  we  file  from  time  to  time  with  the  Securities  and  Exchange  Commission 
could materially and adversely affect our business, results of operations, cash flow, liquidity or financial condition.

ECONOMIC AND STRATEGIC RISKS

The COVID-19 pandemic has adversely impacted our business, results of operations, cash flow and financial condition, and 
the extent to which the COVID-19 pandemic will adversely impact our business, results of operations, cash flow, liquidity 
and financial condition in the future remains uncertain.

Beginning  in  early  2020,  extraordinary  and  wide-ranging  actions  have  been  taken  by  international,  federal,  state,  and  local 
public  health  and  governmental  authorities  to  contain  and  combat  the  outbreak  and  spread  of  a  novel  strain  of  coronavirus 
(COVID-19).  These  actions  have  included,  and  continue  to  include,  quarantines,  physical  distancing,  face  coverings, 
restrictions  on  public  gatherings  and  other  health  and  safety  protocols,  stay-at-home  orders,  travel  restrictions,  mandatory 
business  closures,  and  other  mandates  that  have  substantially  restricted  individuals’  daily  activities  and  curtailed  or  ceased 
many businesses’ normal operations.

In  response  to  the  pandemic  and  these  actions,  we  began  implementing  changes  in  our  business  in  March  2020  designed  to 
protect  the  health  and  well-being  of  our  employees  and  customers  and  to  support  appropriate  physical  distancing  and  other 
health and safety protocols. In late March 2020, we temporarily reduced store hours and closed our sales floors in our company-
operated  paint  stores  to  the  general  public,  requiring  our  customers  to  order  product  online  or  via  phone  and  to  access  their 
products via curbside pickup or delivery. We implemented remote, alternate and flexible work arrangements where possible, 
including implementing split shifts at facilities and remote work options for non-essential on-site functions, enhanced cleaning 
and  sanitation  procedures,  transitioned  some  of  our  facilities  to  manufacture  hand  sanitizer  for  use  in  our  facilities  and 
surrounding communities, implemented domestic and international travel restrictions, implemented return to work and visitor 
screening protocols, and postponed or canceled hosting or attending large events. We also enhanced certain employee benefits, 
such as tele-health, paid sick leave, family leave and voluntary leave of absence policies and programs. In May 2020, we began 
the process of reinstituting regular store hours and re-opening the sales floors in our stores with appropriate health and safety 
protocols,  which  resulted  in  all  of  our  stores  in  the  U.S.  and  Canada  being  fully  re-opened.  We  also  began  the  process  of 
returning some of our employees who work in office environments to the office, although many employees continue to work 
remotely.  The  necessary  and  appropriate  measures  we  have  taken  have  resulted  in  additional  costs,  including  for  COVID-
related  leave  and  related  healthcare  costs  in  support  of  our  employees  and  their  families,  and  have  adversely  impacted  our 
business and financial performance. We also face operational risks in connection with remote work arrangements, including but 
not  limited  to  cybersecurity  risks  and  increased  vulnerability  to  damage  or  interruption  resulting  from,  among  other  causes, 
cyber attacks, security breaches, phishing, malware, viruses, ransomware, power outages or system failures. As our response to 
the pandemic continues and evolves, we expect to incur additional costs and are likely to experience further adverse impacts to 
our business, each of which may be significant.

The COVID-19 outbreak has surfaced in all regions around the world and has severely impacted the global economy, disrupted 
consumer spending and global supply chains, and created significant volatility and disruption of financial markets, all of which 
are  expected  to  continue,  and  all  of  which  have  adversely  affected,  and  are  expected  to  continue  to  adversely  affect,  our 
business. We continue to experience occasional, temporary disruptions and closures of some of our facilities due to COVID-19. 
We  also  continue  to  see  shifts  in  consumer  behaviors  and  preferences,  as  well  as  impacts  in  the  demand  for  some  of  our 
products. Since the first quarter of 2020, we have experienced an unprecedented surge in do-it-yourself (DIY) demand due to 
some of our customers spending more time at home and focusing on home improvement projects. As a result, our architectural 
business  was  quick  to  recover  from  the  onset  of  the  pandemic,  while  many  of  our  industrial  businesses  are  recovering  at  a 
slower  pace  as  commercial  and  other  industrial  projects  are  delayed.  While  we  expect  demand  levels  to  return  to  more 
normalized  levels  eventually,  our  ability  to  predict  and  meet  any  future  changes  in  the  demand  for  our  products  due  to  the 
pandemic remains uncertain. Although the raw materials used in the manufacturing, distribution, and sale of our products are 
typically available from various sources in sufficient quantities, and although we have not experienced significant raw material 
shortages, delays or increased costs to date, COVID-19 may result in increased costs and unexpected shortages or delays in the 
delivery  of  some  raw  materials,  each  of  which  could  be  significant.  We  reduced  spending  in  certain  areas  of  our  business, 
including  through  voluntary  and  involuntary  leave  programs  and  reductions  in  capital  expenditures,  temporarily  suspending 
share repurchases and reducing discretionary spending, and we may need to take additional actions to reduce spending in the 
future.

While  we  are  closely  monitoring  the  impact  of  the  pandemic  on  all  aspects  of  our  business,  the  extent  of  the  impact  on  our 
results of operations, cash flow, liquidity, and financial performance, as well as our ability to execute near-term and long-term 
business  strategies  and  initiatives,  will  depend  on  numerous  evolving  factors  and  future  developments,  which  are  highly 
uncertain and which we cannot predict or control, and some of which we are not currently aware, including, but not limited to: 

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(a)  the  duration,  severity  and  scope  of  the  pandemic,  including  additional  waves,  increases  and  spikes  in  the  number  of 
COVID-19  cases  in  certain  areas;  (b)  rapidly-changing  governmental  and  public  health  directives  to  contain  and  combat  the 
outbreak, including the duration, degree and effectiveness of directives, as well as the easing, removal and potential reinstitution 
of directives; (c) the further development, availability, effectiveness and distribution of treatments and vaccines for COVID-19; 
(d)  the  extent  and  duration  of  the  pandemic’s  adverse  and  volatile  effects  on  economic  and  social  activity,  consumer 
confidence,  discretionary  spending  and  preferences,  labor  and  healthcare  costs,  and  unemployment  rates,  any  of  which  may 
reduce demand for some of our products and impair the ability of those with whom we do business to satisfy their obligations to 
us;  (e)  our  ability  to  sell,  provide  and  meet  the  demand  for  our  services  and  products,  including  as  a  result  of  potential 
reinstitution  of  temporarily-reduced  store  hours  and  sales  floor  closures  in  our  stores  and  continued  travel  restrictions, 
mandatory business closures, and stay-at-home or similar orders; (f) any temporary reduction in our workforce, closures of our 
offices and facilities and our ability to adequately staff and maintain our operations, including as a result of employees or their 
family  members  testing  positive  for  COVID-19;  (g)  the  ability  of  our  customers  and  suppliers  to  continue  their  operations, 
which could affect our ability to sell, provide and meet the demand for our services and products and result in terminations of 
contracts,  losses  of  revenue  and  adverse  effects  to  our  supply  chain;  and  (h)  any  impairment  in  value  of  our  tangible  or 
intangible  assets  which  could  be  recorded  as  a  result  of  weaker  economic  conditions.  If  the  pandemic  continues  to  create 
disruptions or turmoil in the credit or financial markets, or further impacts our credit ratings, it could adversely affect our ability 
to access capital on favorable terms and continue to meet our liquidity needs.

Given the inherent uncertainty surrounding COVID-19, we expect the pandemic will continue to create challenging operating 
environments and have an adverse impact on our business in the near term. If these conditions persist for a prolonged period, 
the  COVID-19  pandemic,  including  any  of  the  above  factors  and  others  that  are  currently  unknown,  may  have  a  material 
adverse effect on our business, results of operations, cash flow, liquidity, or financial condition.

Adverse changes in general business and economic conditions in the United States and worldwide may adversely affect our 
results of operations, cash flow, liquidity or financial condition.

Our business is sensitive to global and regional business and economic conditions. Adverse changes in such conditions in the 
United  States  and  worldwide,  including  due  to  the  COVID-19  pandemic,  may  reduce  the  demand  for  some  of  our  products, 
adversely impact our ability to predict and meet any future changes in the demand for our products, and impair the ability of 
those  with  whom  we  do  business  to  satisfy  their  obligations  to  us,  each  of  which  could  adversely  affect  our  results  of 
operations, cash flow, liquidity or financial condition. Higher inflation rates, interest rates, tax rates and unemployment rates, 
higher labor and healthcare costs, recessions, changing governmental policies, laws and regulations, business disruptions due to 
cybersecurity incidents, terrorist activity, armed conflict, war, public health crises (including the COVID-19 pandemic), impacts 
of climate change, fires or other natural disasters, and other economic factors could also adversely affect demand for some of 
our products, our ability to predict and meet any future changes in the demand for our products, the availability, delivery or cost 
of raw materials, our ability to adequately staff and maintain operations at affected facilities and our results of operations, cash 
flow, liquidity or financial condition and that of our customers, vendors and suppliers.

Protracted duration of economic downturns in cyclical segments of the economy may depress the demand for some of our 
products and adversely affect our sales, earnings, cash flow or financial condition.

Portions of our business involve the sale of paint, coatings and related products to segments of the economy that are cyclical in 
nature,  particularly  segments  relating  to  construction,  housing,  manufacturing  and  oil  production,  refining,  storage  and 
transportation. Our sales to these segments are affected by the levels of discretionary consumer and business spending in these 
segments.  During  economic  downturns  in  these  segments,  the  levels  of  consumer  and  business  discretionary  spending  may 
decrease, and the recovery of these segments may lag behind the recovery of the overall economy. This decrease in spending 
will  likely  reduce  the  demand  for  some  of  our  products  and  may  adversely  affect  our  sales,  earnings,  cash  flow  or  financial 
condition.

Although interest rates remain low by historical standards, any increase may adversely affect the demand for new residential 
homes, existing home turnover and new non-residential construction. A worsening in these segments will reduce the demand 
for some of our products and may adversely impact sales, earnings and cash flow.

In the U.S. construction and housing segments, the recent demand for new construction has caused contractors to experience a 
shortage of skilled workers, resulting in project backlogs and an adverse effect on the growth rate of demand for our products. 
While we expect to see higher demand for our products as project backlogs are reduced in the future, this labor shortage may 
adversely impact our sales, earnings, cash flow or financial condition.

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Adverse weather conditions or impacts of climate change and natural disasters may temporarily reduce the demand for some 
of our products and could have a negative effect on our sales, earnings or cash flow.

Our  business  is  seasonal  in  nature,  with  the  second  and  third  quarters  typically  generating  a  higher  proportion  of  sales  and 
earnings than other quarters. From time to time, adverse weather conditions or impacts of climate change and natural disasters 
have had or may have an adverse effect on our sales of paint, coatings and related products. Unusually cold and rainy weather 
could also have an adverse effect on sales of our exterior paint products. An adverse effect on sales may cause a reduction in 
our earnings or cash flow.

FINANCIAL RISKS

A  weakening  of  global  credit  markets  may  adversely  affect  our  results  of  operations,  cash  flow,  liquidity  or  financial 
condition.

A  weakening  of  global  credit  markets  may  adversely  impact  our  net  sales,  the  collection  of  accounts  receivable,  funding  for 
working  capital  needs,  expected  cash  flow  generation  from  current  and  acquired  businesses,  access  to  capital  and  our 
investments, which may adversely impact our results of operations, cash flow, liquidity or financial condition.

We finance a portion of our sales through trade credit. Credit markets remain tight, and some customers who require financing 
for their businesses have not been able to obtain necessary financing. A continuation or worsening of these conditions could 
limit our ability to collect our accounts receivable, which could adversely affect our results of operations, cash flow, liquidity or 
financial condition.

We  generally  fund  a  portion  of  our  seasonal  working  capital  needs  and  obtain  funding  for  other  general  corporate  purposes 
through short-term borrowings backed by our revolving credit facility and other financing facilities. If any of the banks in these 
credit and financing facilities are unable to perform on their commitments, such inability could adversely impact our cash flow, 
liquidity or financial condition, including our ability to obtain funding for working capital needs and other general corporate 
purposes.

Although we currently have available credit facilities to fund our current operating needs, we cannot be certain we will be able 
to  replace  our  existing  credit  facilities  or  refinance  our  existing  or  future  debt  when  necessary.  Our  cost  of  borrowing  and 
ability to access the capital markets are affected not only by market conditions, but also by our debt and credit ratings assigned 
by  the  major  credit  rating  agencies.  Downgrades  in  these  ratings,  including  due  to  uncertainties  regarding  COVID-19,  will 
increase our cost of borrowing and could have an adverse effect on our access to the capital markets, including our access to the 
commercial  paper  market.  An  inability  to  access  the  capital  markets  could  have  a  material  adverse  effect  on  our  results  of 
operations, cash flow, liquidity or financial condition.

We  have  goodwill  and  intangible  assets  recorded  on  our  balance  sheet.  We  periodically  evaluate  the  recoverability  of  the 
carrying value of our goodwill and intangible assets whenever events or changes in circumstances indicate such value may not 
be recoverable. An impairment assessment involves judgment as to assumptions regarding future sales and cash flow and the 
impact of market conditions on those assumptions. Future events and changing market conditions may impact our assumptions 
and change our estimates of future sales and cash flow, resulting in us incurring substantial impairment charges, which would 
adversely affect our results of operations or financial condition.

We hold investments in equity and debt securities in some of our defined benefit pension plans. A decrease in the value of plan 
assets  resulting  from  a  general  financial  downturn  may  cause  a  negative  pension  plan  investment  performance,  which  may 
adversely affect our results of operations, cash flow, liquidity or financial condition.

We  require  a  significant  amount  of  cash  to  service  the  substantial  amount  of  debt  we  have  outstanding.  Our  ability  to 
generate cash depends on many factors beyond our control. We also depend on the business of our subsidiaries to satisfy our 
cash needs. If we cannot generate the required cash, we may not be able to make the necessary payments required under our 
indebtedness.

At  December  31,  2020,  we  had  total  debt  of  approximately  $8.292  billion,  which  is  a  decrease  of  $393.1  million  since 
December 31, 2019. We have the ability under our existing credit facilities to incur substantial additional indebtedness in the 
future. Our ability to make payments on our debt, fund our other liquidity needs, and make planned capital expenditures will 
depend  on  our  ability  to  generate  cash  in  the  future.  Our  historical  financial  results  have  been,  and  we  anticipate  our  future 
financial results will be, subject to fluctuations. Our ability to generate cash, to a certain extent, is subject to general economic, 
financial, competitive, legislative, regulatory and other factors beyond our control, including public health crises, such as the 
COVID-19  pandemic,  and  related  impacts.  We  cannot  guarantee  our  business  will  generate  sufficient  cash  flow  from  our 
operations or future borrowings will be available to us in an amount sufficient to enable us to make payments of our debt, fund 
other liquidity needs and make planned capital expenditures.

The degree to which we are currently leveraged could have important consequences for shareholders. For example, it could:

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require  us  to  dedicate  a  substantial  portion  of  our  cash  flow  from  operations  to  the  payment  of  debt  service, 
reducing  the  availability  of  our  cash  flow  to  fund  working  capital,  capital  expenditures,  acquisitions  and  other 
general corporate purposes;

increase our vulnerability to adverse economic or industry conditions;

limit our ability to obtain additional financing in the future to enable us to react to changes in our business; or

place us at a competitive disadvantage compared to businesses in our industry that have less debt.

Additionally,  any  failure  to  comply  with  covenants  in  the  instruments  governing  our  debt  could  result  in  an  event  of  default 
which, if not cured or waived, would have a material adverse effect on us.

A significant portion of our operations are conducted through our subsidiaries. As a result, our ability to generate sufficient cash 
flow for our needs is dependent to some extent on the earnings of our subsidiaries and the payment of those earnings to us in the 
form of dividends, loans or advances and through repayment of loans or advances from us. Our subsidiaries are separate and 
distinct legal entities. Our subsidiaries have no obligation to pay any amounts due on our debt or to provide us with funds to 
meet our cash flow needs, whether in the form of dividends, distributions, loans or other payments. Further, any payment of 
dividends, loans or advances by our subsidiaries could be subject to statutory or contractual restrictions. Payments to us by our 
subsidiaries will also be contingent upon our subsidiaries’ earnings and business considerations. Our right to receive any assets 
of  any  of  our  subsidiaries  upon  their  liquidation  or  reorganization  will  be  effectively  subordinated  to  the  claims  of  that 
subsidiary’s  creditors,  including  trade  creditors.  Even  if  we  are  a  creditor  of  any  of  our  subsidiaries,  our  rights  as  a  creditor 
would be subordinate to any security interest in the assets of our subsidiaries and any indebtedness of our subsidiaries senior to 
that  held  by  us.  Finally,  changes  in  the  laws  of  foreign  jurisdictions  in  which  we  operate  may  adversely  affect  the  ability  of 
some of our foreign subsidiaries to repatriate funds to us.

Fluctuations  in  foreign  currency  exchange  rates  could  adversely  affect  our  results  of  operations,  cash  flow,  liquidity  or 
financial condition.

Because  of  our  international  operations,  we  are  exposed  to  risk  associated  with  interest  rates  and  value  changes  in  foreign 
currencies,  which  may  adversely  affect  our  business.  Historically,  our  reported  net  sales,  earnings,  cash  flow  and  financial 
condition have been subjected to fluctuations in foreign exchange rates. Our primary exchange rate exposure is with the Euro, 
the Chinese yuan, the Brazilian real, the Canadian dollar, the British pound, the Mexican peso, the Australian dollar and the 
Argentine peso, each against the U.S. dollar. While we actively manage the exposure of our foreign currency risk as part of our 
overall  financial  risk  management  policy,  we  believe  we  may  experience  losses  from  foreign  currency  exchange  rate 
fluctuations, and such losses could adversely affect our sales, earnings, cash flow, liquidity or financial condition. 

OPERATIONAL RISKS

Unexpected shortages and increases in the cost of raw materials and energy may adversely affect our earnings or cash flow.

We purchase raw materials (including titanium dioxide and petrochemical feedstock sources, such as propylene and ethylene) 
and energy for use in the manufacturing, distribution and sale of our products. Factors such as political instability, higher tariffs, 
impacts  of  climate  change  and  adverse  weather  conditions,  including  hurricanes  and  other  natural  disasters,  or  public  health 
crises, including the COVID-19 pandemic, could disrupt the availability of raw material and fuel supplies, adversely impact our 
ability to adequately staff and maintain operations at affected facilities and increase our costs. In addition, environmental and 
social  regulations,  including  regulations  related  to  climate  change,  may  negatively  impact  us  or  our  suppliers  in  terms  of 
availability  and  cost  of  raw  materials,  as  well  as  sources  and  supply  of  energy.  Although  raw  materials  and  energy  supplies 
(including oil and natural gas) are generally available from various sources in sufficient quantities, unexpected shortages and 
increases in the cost of raw materials and energy, or any deterioration in our relationships with or the financial viability of our 
suppliers, may have an adverse effect on our earnings or cash flow in the event we are unable to obtain these raw materials and 
energy from other sources or offset higher costs in a timely manner by sufficiently decreasing our operating costs or raising the 
prices of our products. In recent years, some raw material and energy prices have increased, particularly titanium dioxide and 
petrochemical  feedstock  sources,  such  as  propylene  and  ethylene,  as  well  as  metal  and  plastic  packaging.  The  cost  of  raw 
materials and energy has in the past experienced, and likely will in the future continue to experience, periods of volatility.

Although  we  have  an  extensive  customer  base,  the  loss  of  any  of  our  largest  customers  could  adversely  affect  our  sales, 
earnings or cash flow.

We  have  a  large  and  varied  customer  base  due  to  our  extensive  distribution  platform.  During  2020,  no  individual  customer 
accounted for sales totaling more than ten percent of our sales. However, we have some customers that, individually, purchase a 
large amount of products from us. Although our broad distribution channels help to minimize the impact of the loss of any one 
customer, the loss of any of these large customers could have an adverse effect on our sales, earnings or cash flow.

9

Increased competition or failure to keep pace with developments in key competitive areas of our business may reduce our 
sales, earnings or cash flow performance.

We  face  substantial  competition  from  many  international,  national,  regional  and  local  competitors  of  various  sizes  in  the 
manufacture,  distribution  and  sale  of  our  paint,  coatings  and  related  products.  Some  of  our  competitors  are  larger  than  us  or 
operate more extensively in certain regions around the world and have greater financial or operational resources to compete. 
Other  competitors  are  smaller  and  may  be  able  to  offer  more  specialized  products.  Technology,  product  quality,  product 
innovation,  breadth  of  product  line,  technical  expertise,  distribution,  service  and  price  are  key  competitive  factors  for  our 
business. Competition in any of these areas, or failure to keep pace with developments in any of these areas, may reduce our 
sales and adversely affect our earnings or cash flow by resulting in decreased sales volumes, reduced prices and increased costs 
of manufacturing, distributing and selling our products.

Our results of operations, cash flow or financial condition may be negatively impacted if we do not successfully integrate 
future  acquisitions  into  our  existing  operations  and  if  the  performance  of  the  businesses  we  acquire  do  not  meet  our 
expectations.

We  have  historically  made  strategic  acquisitions  of  businesses  in  the  paint  and  coatings  industry  and  will  likely  acquire 
additional businesses in the future as part of our long-term growth strategy. The success of future acquisitions depends in large 
part on our ability to integrate the operations and personnel of the acquired companies and manage challenges that may arise as 
a result of the acquisitions, particularly when the acquired businesses operate in new or foreign markets. In the event we do not 
successfully  integrate  such  future  acquisitions  into  our  existing  operations  so  as  to  realize  the  expected  return  on  our 
investment, our results of operations, cash flow or financial condition could be adversely affected.

Risks and uncertainties associated with our expansion into and our operations in Asia, Europe, South America and other 
foreign markets could adversely affect our results of operations, cash flow, liquidity or financial condition.

Net  external  sales  of  our  consolidated  foreign  subsidiaries  totaled  approximately  19.5%,  20.6%  and  23.0%  of  our  total 
consolidated net sales in 2020, 2019 and 2018, respectively. Sales outside of the United States make up a significant part of our 
current  business  and  future  strategic  plans.  Our  results  of  operations,  cash  flow,  liquidity  or  financial  condition  could  be 
adversely  affected  by  a  variety  of  domestic  and  international  factors,  including  general  economic  conditions,  political 
instability, inflation rates, recessions, tariffs, foreign currency exchange rates, foreign currency exchange controls, interest rates, 
foreign  investment  and  repatriation  restrictions,  legal  and  regulatory  constraints,  civil  unrest,  difficulties  in  staffing  and 
managing foreign operations and other external economic and political factors. In addition, public health crises (including the 
COVID-19  pandemic)  in  foreign  jurisdictions  may  temporarily  reduce  the  demand  for  some  of  our  products  and  adversely 
affect the availability and cost of raw materials. Our inability to successfully manage the risks and uncertainties relating to any 
of these factors could adversely affect our results of operations, cash flow, liquidity or financial condition.

In many foreign countries, it is acceptable to engage in certain business practices we are prohibited from engaging in because of 
regulations  applicable  to  us,  such  as  the  Foreign  Corrupt  Practices  Act  and  the  UK  Bribery  Act.  Recent  years  have  seen  a 
substantial increase in anti-bribery law enforcement activity, with more frequent and aggressive investigations and enforcement 
proceedings by both U.S. and non-U.S. regulators, and an increase in criminal and civil proceedings brought against companies 
and  individuals.  Although  we  have  internal  control  policies  and  procedures  designed  to  ensure  compliance  with  these 
regulations, there can be no assurance our policies and procedures will prevent a violation of these regulations. Any violation 
could cause an adverse effect on our results of operations, cash flow or financial condition.

Policy  changes  affecting  international  trade  could  adversely  impact  the  demand  for  our  products  and  our  competitive 
position.

Due to the international scope of our operations, changes in government policies on foreign trade and investment may affect the 
demand  for  our  products  and  services,  impact  the  competitive  position  of  our  products  or  prevent  us  from  being  able  to  sell 
products in certain countries. Our business benefits from free trade agreements, which may include the United States-Mexico-
Canada Agreement, and efforts to withdraw from, or substantially modify such agreements, in addition to the implementation of 
more  restrictive  trade  policies,  such  as  more  detailed  inspections,  higher  tariffs,  import  or  export  licensing  requirements, 
exchange controls or new barriers to entry, could have a material adverse effect on our results of operations, financial condition 
or cash flow and that of our customers, vendors and suppliers. 

Additionally, the results of the United Kingdom’s referendum on European Union membership, which resulted in the United 
Kingdom’s exit from the European Union on January 31, 2020 (“Brexit”), caused significant volatility in global stock markets, 
currency exchange rate fluctuations and global economic uncertainty. The transition period post-Brexit expired on December 
31,  2020,  and  the  United  Kingdom  and  European  Union  entered  into  a  free  trade  agreement  that  now  governs  the  United 
Kingdom’s relationship with the European Union. While the United Kingdom and European Union can generally continue to 
trade with each other without the imposition of tariffs for imports and exports, there are new customs requirements that require 
additional  documentation  and  data,  and  there  are  also  new  controls  on  the  movement  and  reporting  of  goods  (including 

10

chemicals). We do not know the extent to which Brexit and the free trade agreement will ultimately impact the business and 
regulatory environment in the United Kingdom, the rest of the European Union or other countries, although it is possible there 
will be tighter controls and administrative requirements for imports and exports between the United Kingdom and the European 
Union or other countries, as well as increased regulatory complexities. Any of these factors could adversely impact customer 
demand, our relationships with customers and suppliers and our results of operations.

Cybersecurity incidents and other disruptions to our information technology systems could interfere with our operations, 
result in the compromise or loss of critical and confidential information and severely harm our business.

We  rely  on  information  technology  systems  to  conduct  our  business,  including  recording  and  processing  transactions, 
manufacturing and selling our products, maintaining and growing our competitive position, and supporting and communicating 
with  our  employees,  customers,  suppliers  and  other  vendors.      These  information  technology  systems  are  important  to  many 
business-critical  processes  including,  but  not  limited  to,  production  planning,  manufacturing,  finance,  company  operations, 
sales and customer service. Some of these systems are maintained or operated by third party providers. Despite our efforts to 
prevent disruptions to these information technology systems, these systems may be affected by damage or interruption resulting 
from, among other causes, cyber attacks, security breaches, phishing, malware, viruses, ransomware, power outages or system 
failures.  These  risks  could  be  magnified  due  to  the  increased  reliance  on  information  technology  systems  because  of  the 
COVID-19 pandemic. Disruptions to these systems may have a material adverse effect on our business, results of operations 
and financial condition. 

As part of our business, we collect and handle sensitive and confidential information about our business, customers, employees 
and suppliers. Despite the security measures we have in place, our facilities and systems, and those third-parties with which we 
do  business,  may  be  vulnerable  to  cyber  attacks,  security  breaches,  malware,  viruses,  ransomware,  power  outages,  system 
failures,  acts  of  vandalism  or  misconduct,  human  or  technical  errors  or  other  similar  events  or  disruptions.  Any  such  event 
involving the misappropriation, loss or other unauthorized disclosure of information, whether impacting us or third-parties with 
which we do business, could result in losses, damage our reputation, expose us to the risks of litigation, regulatory action and 
liability, disrupt our operations and have a material adverse effect on our business, results of operations and financial condition. 
We continue to mitigate these risks in a number of ways, including through additional investment, engagement of third-party 
experts and consultants, improving  the security of  our facilities and systems, providing training  for employees, assessing the 
continued appropriateness of relevant insurance coverage and strengthening our controls to monitor and mitigate these threats. 

The  domestic  and  international  regulatory  environment  related  to  information  security,  collection  and  privacy  is  increasingly 
rigorous  and  complex,  with  new  and  rapidly  changing  requirements  applicable  to  our  business.  Compliance  with  these 
requirements, including the European Union’s General Data Protection Regulation, the California Consumer Privacy Act and 
other international and domestic regulations, could result in additional costs and changes to our business practices.

Inability to protect or enforce our material trademarks and other intellectual property rights could have an adverse effect on 
our business.

We have numerous patents, trade secrets, trademarks, trade names and know-how that are valuable to our business. Despite our 
efforts to protect such intellectual property and other proprietary information from unauthorized use or disclosure, third parties 
may  attempt  to  disclose,  obtain  or  use  our  trademarks  or  such  other  intellectual  property  and  information  without  our 
authorization.  Although  we  rely  on  the  patent,  trademark,  trade  secret  and  copyright  laws  of  the  United  States  and  other 
countries to protect our intellectual property rights, the laws of some countries may not protect such rights to the same extent as 
the laws of the United States. Unauthorized use of our intellectual property by third parties, the failure of foreign countries to 
have laws to protect our intellectual property rights, or an inability to effectively enforce such rights in foreign countries could 
have an adverse effect on our business.

LEGAL AND REGULATORY RISKS

We are subject to a wide variety of complex domestic and foreign laws, rules and regulations, for which compliance could 
adversely affect our results of operations, cash flow or financial condition.

We  are  subject  to  a  wide  variety  of  complex  domestic  and  foreign  laws,  rules  and  regulations,  and  legal  compliance  risks, 
including  securities  laws,  tax  laws,  employment  and  pension-related  laws,  competition  laws,  U.S.  and  foreign  export  and 
trading laws, data privacy and security laws, and laws governing improper business practices. We are affected by new laws and 
regulations, and changes to existing laws and regulations, including interpretations by courts and regulators. From time to time, 
our Company, our operations and the industries in which we operate are being reviewed or investigated by regulators, which 
could lead to enforcement actions or the assertion of private litigation claims and damages.

Although we believe we have adopted appropriate risk management and compliance programs to mitigate these risks, the global 
and  diverse  nature  of  our  operations  means  compliance  risks  will  continue  to  exist.  Investigations,  examinations  and  other 
proceedings,  the  nature  and  outcome  of  which  cannot  be  predicted,  will  likely  arise  from  time  to  time.  These  investigations, 

11

examinations and other proceedings could subject us to significant liability and require us to take significant accruals or pay 
significant settlements, fines and penalties, which could have a material adverse effect on our results of operations, cash flow or 
financial condition.

We are subject to tax laws and regulations in the United States and multiple foreign jurisdictions. We are affected by changes in 
tax  laws  and  regulations,  as  well  as  changes  in  related  interpretations  and  other  tax  guidance.  In  the  ordinary  course  of  our 
business,  we  are  subject  to  examinations  and  investigations  by  various  tax  authorities  and  other  regulators.  In  addition  to 
existing examinations and investigations, there could be additional examinations and investigations in the future, and existing 
examinations and investigations could be expanded.

For  non-income  tax  risks,  we  estimate  material  loss  contingencies  and  accrue  for  such  loss  contingencies  as  required  by 
U.S. generally accepted accounting principles based on our assessment of contingencies where liability is deemed probable and 
reasonably estimable in light of the facts and circumstances known to us at a particular point in time. Subsequent developments 
may affect our assessment and estimates of the loss contingency. In the event the loss contingency is ultimately determined to 
be significantly higher than currently accrued, the recording of the additional liability may result in a material adverse effect on 
our results of operations or financial condition for the annual or interim period during which such additional liability is accrued. 
In those cases where no accrual is recorded because it is not probable a liability has been incurred and cannot be reasonably 
estimated, any potential liability ultimately determined to be attributable to us may result in a material adverse effect on our 
results of operations, cash flow or financial condition for the annual or interim period during which such liability is accrued or 
paid.  For  income  tax  risks,  we  recognize  tax  benefits  based  on  our  assessment  that  a  tax  benefit  has  a  greater  than  50% 
likelihood  of  being  sustained  upon  ultimate  settlement  with  the  applicable  taxing  authority  that  has  full  knowledge  of  all 
relevant facts. For those income tax positions where we determine there is not a greater than 50% likelihood such tax benefits 
will be sustained, we do not recognize a tax benefit in our financial statements. Subsequent events may cause us to change our 
assessment of the likelihood of sustaining a previously-recognized benefit which could result in a material adverse effect on our 
results of operations, cash flow or financial position for the annual or interim period during which such liability is accrued or 
paid.

We discuss risks and uncertainties with regard to taxes in more detail in Note 19 to the Consolidated Financial Statements in 
Item 8.

We  are  required  to  comply  with  numerous  complex  and  increasingly  stringent  domestic  and  foreign  health,  safety  and 
environmental  laws,  regulations  and  requirements,  the  cost  of  which  is  likely  to  increase  and  may  adversely  affect  our 
results of operations, cash flow or financial condition.

Our operations are subject to various domestic and foreign health, safety and environmental laws, regulations and requirements, 
including related to climate change and the COVID-19 pandemic. These laws, regulations and requirements not only govern 
our current operations and products, but also impose potential liability on us for our past operations. We expect health, safety 
and environmental laws, regulations and requirements to be increasingly stringent upon our industry and us in the future. Our 
costs to comply with these laws, regulations and requirements may increase as they become more stringent in the future, and 
these increased costs may adversely affect our results of operations, cash flow or financial condition.

We are involved with environmental investigation and remediation activities at some of our currently and formerly owned 
sites, as well as a number of third-party sites, for which our ultimate liability may exceed the current amount we have 
accrued.

We are involved with environmental investigation and remediation activities at some of our currently and formerly owned sites 
and  a  number  of  third-party  sites.  We  accrue  for  estimated  costs  of  investigation  and  remediation  activities  at  these  sites  for 
which commitments or clean-up plans have been developed and when such costs can be reasonably estimated based on industry 
standards  and  professional  judgment.  These  estimated  costs  are  based  on  currently  available  facts  regarding  each  site.  We 
continuously  assess  our  potential  liability  for  investigation  and  remediation  activities  and  adjust  our  environmental-related 
accruals  as  information  becomes  available  upon  which  more  accurate  costs  can  be  reasonably  estimated.  Due  to  the 
uncertainties  surrounding  environmental  investigation  and  remediation  activities,  our  liability  may  result  in  costs  that  are 
significantly  higher  than  currently  accrued  and  may  have  an  adverse  effect  on  our  earnings.  We  discuss  these  risks  and 
uncertainties in more detail in the “Environmental Matters” and “Environmental-Related Liabilities” sections in Item 7 and in 
Note 9 to the Consolidated Financial Statements in Item 8.

The  nature,  cost,  quantity  and  outcome  of  pending  and  future  litigation,  such  as  litigation  arising  from  the  historical 
manufacture  and  sale  of  lead  pigments  and  lead-based  paint,  could  have  a  material  adverse  effect  on  our  results  of 
operations, cash flow, liquidity and financial condition.

In the course of our business, we are subject to a variety of claims and lawsuits, including, but not limited to, litigation relating 
to  product  liability  and  warranty,  personal  injury,  environmental  (including  natural  resource  damages),  intellectual  property, 

12

commercial, contractual and antitrust claims that are inherently subject to many uncertainties regarding the possibility of a loss 
to  us.  These  uncertainties  will  ultimately  be  resolved  when  one  or  more  future  events  occur  or  fail  to  occur  confirming  the 
incurrence of a liability or the reduction of a liability. In accordance with the Contingencies Topic of the ASC, we accrue for 
these contingencies by a charge to income when it is both probable that one or more future events will occur confirming the fact 
of a loss and the amount of the loss can be reasonably estimated. In the event a loss contingency is ultimately determined to be 
significantly higher than currently accrued, the recording of the additional liability may result in a material impact on our results 
of operations, liquidity or financial condition for the annual or interim period during which such additional liability is accrued. 
In those cases where no accrual is recorded because it is not probable that a liability has been incurred and the amount of any 
such loss cannot be reasonably estimated, any potential liability ultimately determined to be attributable to us may result in a 
material impact on our results of operations, liquidity or financial condition for the annual or interim period during which such 
liability is accrued. 

Our past operations included the manufacture and sale of lead pigments and lead-based paints. Along with other companies, we 
are and have been a defendant in a number of legal proceedings, including individual personal injury actions, purported class 
actions and actions brought by various counties, cities, school districts and other government-related entities, arising from the 
manufacture  and  sale  of  lead  pigments  and  lead-based  paints.  The  plaintiffs’  claims  have  been  based  upon  various  legal 
theories,  including  negligence,  strict  liability,  breach  of  warranty,  negligent  misrepresentations  and  omissions,  fraudulent 
misrepresentations  and  omissions,  concert  of  action,  civil  conspiracy,  violations  of  unfair  trade  practice  and  consumer 
protection laws, enterprise liability, market share liability, public nuisance, unjust enrichment and other theories. The plaintiffs 
seek various damages and relief, including personal injury and property damage, costs relating to the detection and abatement 
of lead-based paint from buildings, costs associated with a public education campaign, medical monitoring costs and others. We 
have  also  been  a  defendant  in  legal  proceedings  arising  from  the  manufacture  and  sale  of  non-lead-based  paints  that  seek 
recovery based upon various legal theories, including the failure to adequately warn of potential exposure to lead during surface 
preparation  when  using  non-lead-based  paint  on  surfaces  previously  painted  with  lead-based  paint.  We  believe  the  litigation 
brought  to  date  is  without  merit  or  subject  to  meritorious  defenses  and  are  vigorously  defending  such  litigation.  We  expect 
additional lead pigment and lead-based paint litigation may be filed against us in the future asserting similar or different legal 
theories and seeking similar or different types of damages and relief. The Company will continue to vigorously defend against 
any  additional  lead  pigment  and  lead-based  paint  litigation  that  may  be  filed,  including  utilizing  all  avenues  of  appeal,  if 
necessary.

Notwithstanding  our  views  on  the  merits,  litigation  is  inherently  subject  to  many  uncertainties,  and  we  ultimately  may  not 
prevail. Adverse court rulings or determinations of liability, among other factors, could affect the lead pigment and lead-based 
paint litigation against us and encourage an increase in the number and nature of future claims and proceedings. From time to 
time, various legislation and administrative regulations have been enacted, promulgated or proposed to impose obligations on 
present and former manufacturers of lead pigments and lead-based paints respecting asserted health concerns associated with 
such products or to overturn the effect of court decisions in which we and other manufacturers have been successful.

Due  to  the  uncertainties  involved,  management  is  unable  to  predict  the  outcome  of  the  lead  pigment  and  lead-based  paint 
litigation,  the  number  or  nature  of  possible  future  claims  and  proceedings,  or  the  effect  any  legislation  and/or  administrative 
regulations may have on the litigation or against us. Further, management cannot reasonably determine the scope or amount of 
the potential costs and liabilities related to such litigation, or resulting from any such legislation and regulations. Except with 
respect  to  the  California  public  nuisance  litigation,  we  have  not  accrued  any  amounts  for  such  litigation  because  we  do  not 
believe it is probable that a loss has occurred, and we believe it is not possible to estimate the range of potential losses as there 
is no substantive information upon which an estimate could be based. Any potential liability that may result from any changes 
to legislation and regulations cannot reasonably be estimated. Due to the uncertainties associated with the amount of any such 
liability and/or the nature of any other remedy which may be imposed in such litigation, any potential liability determined to be 
attributable  to  us  arising  out  of  such  litigation  may  have  a  material  adverse  effect  on  our  results  of  operations,  cash  flow, 
liquidity or financial condition. We discuss the risks and uncertainties related to litigation, including the lead pigment and lead-
based paint litigation, in more detail in Note 10 to the Consolidated Financial Statements in Item 8.

ITEM 1B.    UNRESOLVED STAFF COMMENTS

None.

13

ITEM 2.    PROPERTIES

We own our world headquarters located in Cleveland, Ohio, which includes the world headquarters for The Americas Group, 
Consumer Brands Group and Performance Coatings Group. Our principal manufacturing and distribution facilities are located 
as set forth below. We believe our manufacturing and distribution facilities are well-maintained and are suitable and adequate, 
with sufficient productive capacity, to meet our current needs.

Consumer Brands Group

Asia

Australia and New Zealand

Canada

Europe

Jamaica

Latin America

United States

Total

Performance Coatings Group

Africa

Asia

Europe

Latin America

United States

Total

Manufacturing (1)
Owned

Leased

Total

Leased

Distribution (1)
Owned

Total

1

3

6

10

2

2

1

5

6

3

3

3

1

6

29

51

1

3

17

4

9

34

7

3

3

3

1

9

35

61

1

5

19

5

9

39

1

2

1

1

4

11

20

2

4

1

7

4

3

3

1

5

1

17

1

2

12

6

9

30

5

5

1

4

1

9

12

37

1

4

16

7

9

37

(1)  Certain geographic locations may contain both manufacturing and distribution facilities.

The operations of The Americas Group included 4,774 company-operated specialty paint stores, of which 217 were owned, in 
the United States, Canada, Puerto Rico, Virgin Islands, Grenada, Trinidad and Tobago, St. Maarten, Jamaica, Curacao, Aruba, 
St. Lucia, Uruguay, Brazil, Chile, Peru, Mexico, Ecuador and Barbados at December 31, 2020. These paint stores are divided 
into six separate operating divisions that are responsible for the sale of predominantly architectural, protective and marine and 
related products through the paint stores located within their geographical region. At the end of 2020:

•

•

•

•

•

•

the Mid Western Division operated 1,136 paint stores primarily located in the midwestern and upper west coast states;

the Eastern Division operated 880 paint stores along the upper east coast and New England states;

the Canada Division operated 243 paint stores throughout Canada;

the  Southeastern  Division  operated  1,163  paint  stores  principally  covering  the  lower  east  and  gulf  coast  states, 
Puerto  Rico,  Virgin  Islands,  Grenada,  Trinidad  and  Tobago,  St.  Maarten,  Jamaica,  Curacao,  Aruba,  St.  Lucia  and 
Barbados;

the South Western Division operated 1,054 paint stores in the central plains and the lower west coast states; and

the Latin America Division operated 298 paint stores in Uruguay, Brazil, Chile, Peru, Mexico and Ecuador.

During 2020, The Americas Group opened 16 net new stores, consisting of 56 new stores opened (53 in the United States, 1 in 
Canada, 1 in South America and 1 in Mexico) and 40 stores closed (10 in the United States, 6 in Canada, 17 in South America 
and 7 in Mexico).

14

 
 
 
The Performance Coatings Group operated 221 branches in the United States, of which 8 were owned, at December 31, 2020. 
The Performance Coatings Group also operated 61 branches internationally, of which 7 were owned, at December 31, 2020, 
consisting of branches in Canada (21), Europe (16), Chile (11), Mexico (5), Peru (4), Vietnam (3) and Brazil (1). During 2020, 
this segment opened 1 new branch and did not close any branches for a net increase of 1 branch.

All real property within the Administrative segment is owned by us. For additional information regarding real property within 
the Administrative segment, see the information set forth in Item 1 of this report, which is incorporated herein by reference.

For additional information regarding real property leases, see Note 8 to the Consolidated Financial Statements in Item 8.

ITEM 3.    LEGAL PROCEEDINGS

As previously disclosed in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2020, 
on  July  1,  2020,  the  Company  was  notified  by  the  California  Department  of  Pesticide  Regulation  (“DPR”),  alleging  that  the 
Company engaged in the delivery and/or sale of misbranded and/or unregistered pesticides in violation of the California Food 
and Agricultural Code. DPR offered to settle the allegations for approximately $134,000. Subsequently, the Company provided 
DPR  with  information  in  support  of  a  reduction  of  the  settlement  amount.    On  December  31,  2020,  the  Company  and  DPR 
reached a final settlement to resolve the matter, pursuant to which the Company agreed to pay a penalty of $90,401.

The Securities and Exchange Commission regulations require disclosure of certain environmental matters when a governmental 
authority is a party to the proceedings and such proceedings involve potential monetary sanctions that the Company reasonably 
believes  will  exceed  a  specified  threshold.  Pursuant  to  recent  Securities  and  Exchange  Commission  amendments  to  this 
requirement  that  were  not  in  effect  prior  to  the  filing  of  the  Company’s  most  recent  Quarterly  Report  on  Form  10-Q,  the 
Company will be using a threshold of $1 million for such proceedings. Applying this threshold, there are no new environmental 
matters to disclose for this period.

For information regarding certain other environmental-related matters and other legal proceedings, see the information included 
under  the  captions  titled  “Other  Long-Term  Liabilities”  and  “Litigation”  of  “Management’s  Discussion  and  Analysis  of 
Financial Condition and Results of Operations” and Notes 1, 9, 10 and 18 to the “Notes to Consolidated Financial Statements” 
in Item 8. The information contained in Note 10 to the Consolidated Financial Statements is incorporated herein by reference. 

ITEM 4.    MINE SAFETY DISCLOSURES

Not applicable.

15

INFORMATION ABOUT OUR EXECUTIVE OFFICERS

The  following  is  the  name,  age  and  present  position  of  each  of  our  executive  officers  and  all  persons  chosen  to  become 
executive officers, as well as all prior positions held by each person during the last five years. Executive officers are generally 
elected annually by the Board of Directors and hold office until their successors are elected and qualified or until their earlier 
death, resignation or removal. 

Name

Age

Present Position

John G. Morikis

David B. Sewell

Allen J. Mistysyn

Jane M. Cronin

Mary L. Garceau

Thomas P. Gilligan

James R. Jaye

Bryan J. Young

Justin T. Binns
Peter J. Ippolito

Brian E. Padden

Joseph F. Sladek

57

52

52

53

48

60

54

45

45
56

49

50

Chairman and Chief Executive Officer, Director

President and Chief Operating Officer

Senior Vice President - Finance and Chief Financial Officer

Senior Vice President - Corporate Controller

Senior Vice President, General Counsel and Secretary

Senior Vice President - Human Resources

Senior Vice President - Investor Relations and Corporate Communications

Vice President - Corporate Strategy and Development

President, Performance Coatings Group
President, The Americas Group

President, Consumer Brands Group

President & General Manager, Global Supply Chain Division, Consumer Brands Group

Mr. Morikis has served as Chairman since January 2017 and Chief Executive Officer since January 2016. Mr. Morikis served as 
President from October 2006 to March 2019 and Chief Operating Officer from October 2006 to January 2016. Mr. Morikis has 
served as a Director since October 2015 and has been employed with the Company since December 1984.  

Mr.  Sewell  has  served  as  President  and  Chief  Operating  Officer  since  March  2019.  Mr.  Sewell  served  as  President, 
Performance  Coatings  Group  from  August  2014  to  March  2019.  Mr.  Sewell  has  been  employed  with  the  Company  since 
February 2007.  

Mr.  Mistysyn  has  served  as  Senior  Vice  President  -  Finance  and  Chief  Financial  Officer  since  January  2017.  Mr.  Mistysyn 
served as Senior Vice President - Finance from October 2016 to January 2017 and Senior Vice President - Corporate Controller 
from October 2014 to October 2016. Mr. Mistysyn has been employed with the Company since June 1990.

Ms.  Cronin  has  served  as  Senior  Vice  President  -  Corporate  Controller  since  October  2016.  Ms.  Cronin  served  as  Vice 
President  - Corporate Audit and Loss Prevention from September 2013 to October 2016. Ms. Cronin has been employed with 
the Company since September 1989.

Ms. Garceau has served as Senior Vice President, General Counsel and Secretary since August 2017. Ms. Garceau served as 
Vice President, Deputy General Counsel and Assistant Secretary from June 2017 to August 2017, Associate General Counsel 
and Assistant Secretary from April 2017 to June 2017 and Associate General Counsel from February 2014 to April 2017. Ms. 
Garceau has been employed with the Company since February 2014.

Mr. Gilligan has served as Senior Vice President - Human Resources since January 2016. Mr. Gilligan served as Senior Vice 
President, Human Resources, The Americas Group from August 2014 to January 2016. Mr. Gilligan has been employed with 
the Company since October 1983.

Mr. Jaye has served as Senior Vice President - Investor Relations and Corporate Communications since June 2019. Mr. Jaye 
served as Vice President - Investor Relations from October 2017 to June 2019. Prior to joining the Company, Mr. Jaye served 
as Senior Director, Communications and Investor Relations at Nordson Corporation, manufacturer of dispensing products and 
systems, from October 2007 to October 2017. Mr. Jaye has been employed with the Company since October 2017.

Mr. Young has served as Vice President – Corporate Strategy and Development since June 2017. Prior to joining the Company 
in connection with the acquisition of The Valspar Corporation, Mr. Young served as Vice President, Corporate Development of 
Valspar from October 2015 to June 2017. Mr. Young has been employed with the Company since June 2017. Mr. Young was 
named  Senior  Vice  President  –  Corporate  Strategy  and  Development  effective  March  1,  2021  and  will  become  an  executive 
officer at that time.

16

Mr.  Binns  has  served  as  President,  Performance  Coatings  Group  since  November  2020.  Mr.  Binns  served  as  President  & 
General Manager, Automotive Finishes Division, Performance Coatings Group from July 2018 to November 2020, President & 
General  Manager,  Eastern  Division,  The  Americas  Group  from  October  2016  to  July  2018  and  Vice  President  of  Sales,  The 
Americas Group from July 2014 to October 2016. Mr. Binns has been employed with the Company since January 2001.

Mr.  Ippolito  has  served  as  President,  The  Americas  Group  since  January  2018.  Mr.  Ippolito  served  as  President  &  General 
Manager, Mid Western Division, The Americas Group from November 2010 to January 2018. Mr. Ippolito has been employed 
with the Company since May 1986.

Mr.  Padden  has  served  as  President,  Consumer  Brands  Group  since  November  2020.  Mr.  Padden  served  as  Senior  Vice 
President of Sales, International, Consumer Brands Group from November 2019 to November 2020, Senior Vice President & 
General Manager, EMEAI, Consumer Brands Group from January 2018 to November 2019 and Vice President of Sales, Retail 
National Accounts, Consumer Brands Group from January 2014 to December 2017. Mr. Padden has been employed with the 
Company since January 1996.

Mr. Sladek has served as President & General Manager, Global Supply Chain Division, Consumer Brands Group since January 
2021. Mr. Sladek served within the Global Supply Chain Division, Consumer Brands Group as Senior Vice President, Global 
Operations  &  Engineering  from  August  2020  to  January  2021,  Senior  Vice  President,  International  &  Industrial  Operations 
from April 2019 to August 2020, Vice President, Excellence Initiatives from March 2017 to March 2019 and Vice President, 
Engineering & Manufacturing Quality from June 2014 to March 2017. Mr. Sladek has been employed with the Company since 
May 2007.

17

PART II

ITEM 5.    MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND 
ISSUER PURCHASES OF EQUITY SECURITIES

Our common stock is listed on the New York Stock Exchange and traded under the symbol SHW. The number of shareholders 
of  record  at  January  31,  2021  was  5,431.  The  information  regarding  securities  authorized  for  issuance  under  the  Company’s 
equity compensation plans is set forth in our Proxy Statement under the caption “Equity Compensation Plan Information” and is 
incorporated by reference into Part III of this report.  

Issuer Purchases of Equity Securities

The following table sets forth a summary of the Company’s purchases of common stock during the fourth quarter of 2020. 

Period

October 1 – October 31

Share repurchase program (1)
Employee transactions (2)

November 1 – November 30

Share repurchase program (1)
Employee transactions (2)
Shares sold (3)

December 1 – December 31

Share repurchase program (1)
Employee transactions (2)
Shares sold (3)

Total

Share repurchase program (1)
Employee transactions (2)
Shares sold (3)

Total
Number of
Shares
Purchased

Average Price
Paid per
Share

Total Number
of Shares
Purchased as
Part of a
Publicly
Announced 
Plan

Maximum 
Number
of Shares
that May
Yet Be
Purchased Under
the Plan

99,908 

$ 

675.47 

99,908 

6,050,092 

N/A

975,092 

527 

(100,000) 

525,000 

107 
(75,000) 

1,600,000 

634 

$ 

$ 

$ 

$ 

$ 
$ 

$ 

$ 

721.52 

731.73 

705.65 

724.82 

724.40 
725.07 

719.73 

730.49 

975,092 

5,075,000 

N/A

N/A

525,000 

4,550,000 

N/A
N/A

1,600,000 

4,550,000 

N/A

(175,000) 
(1) Shares  were  purchased  through  the  Company’s  publicly  announced  share  repurchase  program.  The  Company  had  remaining  authorization  at 
December 31, 2020 to purchase 4,550,000 shares. On February 17, 2021, the Board of Directors authorized the Company to purchase an additional 
15,000,000 shares of the Company’s stock for treasury purposes. There is no expiration date specified for the program.

713.97 

N/A

$ 

(2) All shares were delivered to satisfy the exercise price and/or tax withholding obligations by employees who exercised stock options or had shares of 

restricted stock vest.

(3)

In  2019,  300,000  shares  were  transferred  from  the  Company’s  terminated  domestic  defined  benefit  plan  surplus  assets  to  a  suspense  account  held 
within a trust for the qualified replacement plan. In accordance with ASC 715, the transferred shares are treated as treasury stock. In the three months 
ended December 31, 2020, 175,000 of the shares were sold.

18

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Comparison of Cumulative Total Return

The following graph compares the cumulative total shareholder return on Sherwin-Williams common stock with the cumulative 
five-year  total  return  of  the  companies  listed  on  the  Standard  &  Poor’s  500  Stock  Index  and  the  peer  groups  of  companies 
selected  on  a  line-of-business  basis.  For  2020,  the  Company  revised  its  2019  self-selected  peer  group  to  remove  USG 
Corporation (as a result of its acquisition in 2019) and add Axalta Coating Systems Ltd. The cumulative five-year total return 
assumes $100 was invested on December 31, 2015 in Sherwin-Williams common stock, the S&P 500 and the 2019 and 2020 
peer  groups.  The  cumulative  five-year  total  return,  including  reinvestment  of  dividends,  represents  the  cumulative  value 
through December 31, 2020.

Comparison of Cumulative Five-Year Return

$300

$250

$200

$150

$100

2015

2016

2017

2018

2019

2020

Sherwin-Williams Co.

S&P 500 Index

2020 Peer Group

2019 Peer Group

2020 peer group of companies comprised of the following: Akzo Nobel N.V., Axalta Coating Systems Ltd., BASF SE, Genuine Parts Company, H.B. Fuller 
Company, The Home Depot, Inc., Lowe’s Companies, Inc., Masco Corporation, Newell Brands Inc., PPG Industries, Inc., RPM International Inc., and Stanley 
Black & Decker, Inc. 

2019 peer group of companies comprised of the following: Akzo Nobel N.V., BASF SE, Genuine Parts Company, H.B. Fuller Company, The Home Depot, 
Inc., Lowe’s Companies, Inc., Masco Corporation, Newell Brands Inc., PPG Industries, Inc., RPM International Inc., Stanley Black & Decker, Inc. and USG 
Corporation (included through April 2019 when it was acquired by Gebr. Knauf KG).

19

ITEM 6.    SELECTED FINANCIAL DATA 

(millions of dollars, except per common share data)
Operations
Net sales 

Cost of goods sold

Selling, general and administrative expenses

Amortization

Interest expense
Income before income taxes (2)
Net income (3)

Financial Position

Accounts receivable - net

Inventories 

Working capital - net 

Property, plant and equipment - net
Total assets (4)
Long-term debt

Total debt

Shareholders’ equity 

Per Share Information

2020

2019

2018

2017 (1)

2016

$  18,361.7  $  17,900.8  $  17,534.5  $  14,983.8  $  11,855.6 

9,679.1 

5,477.9 

313.4 

340.4 

2,519.2 

2,030.4 

9,864.7 

5,274.9 

312.8 

349.3 

1,981.8 

1,541.3 

10,115.9 

5,033.8 

318.1 

366.7 

1,359.7 

1,108.7 

8,265.0 

4,797.6 

206.8 

263.5 

1,469.3 

1,769.5 

5,934.3 

4,140.3 

25.4 

154.1 

1,595.2 

1,132.7 

$ 

2,078.1  $ 

2,088.9  $ 

2,018.8  $ 

2,104.6  $ 

1,231.0 

1,804.1 

1,889.6 

1,815.3 

(3.0)   

109.8 

46.8 

1,834.5 

1,835.2 

1,776.8 

1,742.5 

419.8 

1,877.1 

20,401.6 

20,496.2 

19,134.3 

19,899.5 

8,266.9 

8,292.1 

3,610.8 

8,050.7 

8,685.2 

4,123.3 

8,708.1 

9,343.7 

3,730.7 

9,885.7 

10,520.6 

3,647.9 

1,068.3 

798.1 

1,095.9 

6,752.5 

1,211.3 

1,952.5 

1,878.4 

Average shares outstanding - diluted (thousands)

91,943 

93,447 

94,988 

94,927 

94,488 

Book value 
Net income - diluted (5)
Cash dividends

Financial Ratios

Return on sales

Asset turnover

Return on assets 
Return on equity (6)
Dividend payout ratio (7)
Total debt to capitalization

Current ratio
Interest coverage (8)
Net working capital to sales
Effective income tax rate (9)

$ 

40.32  $ 

44.75  $ 

40.07  $ 

38.86  $ 

22.08 

5.36 

16.49 

4.52 

11.67 

3.44 

18.64 

3.40 

 11.1 %

 8.6 %

 6.3 %

 11.8 %

0.9  x  

0.9  x  

0.9  x  

0.8  x  

 10.0 %

 49.2 %

 32.5 %

 69.7 %

1.0 
8.4  x  

 — %

 19.4 %

 7.5 %

 41.3 %

 38.7 %

 67.8 %

1.0 
6.7  x  

 0.6 %

 22.2 %

 5.8 %

 30.4 %

 18.5 %

 71.5 %

1.0 
4.7  x  

 0.3 %

 18.5 %

 8.9 %

 94.2 %

 28.4 %

 74.3 %

1.1 
6.6  x  

 2.8 %

 25.1 %

20.20 

11.99 

3.36 

 9.6 %

1.8  x

 16.8 %

 130.5 %

 30.1 %

 51.0 %

1.3 
11.4  x

 6.7 %

 29.0 %

20

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
General
Earnings before interest, taxes, depreciation and 

amortization (EBITDA) (10)

Capital expenditures
Total technical expenditures (11)
Advertising expenditures

Repairs and maintenance

Depreciation

Shareholders of record (total count)

Number of employees (total count)

$ 

3,441.0  $ 

2,906.0  $ 

2,322.7  $ 

2,224.6  $ 

1,946.8 

303.8 

200.0 

363.4 

137.0 

268.0 

5,468 

328.9 

224.6 

355.2 

135.8 

262.1 

5,659 

251.0 

253.9 

357.8 

131.7 

278.2 

6,244 

222.8 

215.7 

374.1 

115.8 

285.0 

6,470 

239.0 

153.3 

351.0 

99.5 

172.1 

6,787 

61,031 

61,111 

59,740 

59,257 

49,054 

Sales per employee (thousands of dollars)

$ 

301  $ 

293  $ 

294  $ 

253  $ 

242 

(1) 2017 includes Valspar financial results since June 1, 2017.
(2) 2020  includes  acquisition-related  amortization  expense  of  $304.5  million.  2019  includes  acquisition-related  costs  of  $389.3  million,  non-cash 
trademark impairment charges of $122.1 million, domestic pension plan settlement expense of $32.4 million, as well as a Brazil indirect tax credit of 
$50.8 million and a benefit from the resolution of the California litigation of $34.7 million. 2018 includes acquisition-related costs of $484.4 million, 
environmental expense provisions of $167.6 million, California litigation expense of $136.3 million and domestic pension plan settlement expense of 
$37.6 million. 2017 includes acquisition-related costs of $488.6 million.

(3) 2020 includes after-tax acquisition-related amortization expense of $230.0 million. 2019 includes after-tax acquisition-related costs of $299.6 million, 
after-tax trademark impairment charges of $93.1 million, tax credit investment loss of $74.3 million and after-tax domestic pension plan settlement 
expense of $25.0 million, partially offset by an after-tax Brazil indirect tax credit of $33.3 million and after-tax benefit from the resolution of the 
California litigation of $26.1 million. 2018 includes after-tax acquisition-related costs of $394.4 million, after-tax environmental expense provisions 
of $126.1 million, after-tax California litigation expense of $103.4 million and after-tax domestic pension plan settlement expense of $28.3 million. 
2017 includes a one-time income tax benefit of $668.8 million from deferred income tax reductions resulting from the Tax Act (see Note 19 of Item 
8) and includes after-tax acquisition-related costs of $329.4 million.

(4) Effective January 1, 2019, the Company adopted ASU 2016-02, “Leases” (ASC 842) using the modified retrospective transition method. As a result, 
total assets in 2020 and 2019 include operating lease right-of-use assets. See the Consolidated Balance Sheets and Note 8 in Item 8 for additional 
information.

(5) 2020  includes  a  charge  of  $2.50  per  share  for  acquisition-related  amortization  expense.  2019  includes  charges  of  $3.21  per  share  for  acquisition-
related costs, $1.00 per share for non-cash trademark impairment charges, a tax credit investment loss of $0.79 per share and domestic pension plan 
settlement  expense  of  $0.27  per  share,  partially  offset  by  a  Brazil  indirect  tax  credit  of  $0.36  per  share  and  a  benefit  from  the  resolution  of  the 
California  litigation  of  $0.28  per  share.  2018  includes  charges  of  $4.15  per  share  for  acquisition-related  costs,  $1.32  per  share  for  environmental 
expense provisions, $1.09 per share for California litigation expense and $0.30 per share for domestic pension plan settlement expense. 2017 includes 
a one-time benefit of $7.04 per share from deferred income tax reductions resulting from the Tax Act (see Note 19 of Item 8) and a charge of $3.47 
per share for acquisition-related costs.

(6) Based on net income and shareholders’ equity at beginning of year.
(7) Based on cash dividends per common share and prior year’s diluted net income per common share.
(8) Ratio of income before income taxes and interest expense to interest expense.
(9) Based on income before income taxes. 2017 excludes impact of one-time income tax benefit primarily related to the Tax Act (see Note 19 of Item 8).
(10) EBITDA is a non-GAAP measure which management believes enhances the understanding of the Company’s operating performance. See the Non-

GAAP Financial Measures section within this Item 6 for additional information.

(11) See Note 1 to the Consolidated Financial Statements in Item 8 for additional information.

21

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-GAAP Financial Measures

Management utilizes certain financial measures that are not in accordance with U.S. generally accepted accounting principles 
(US GAAP) to analyze and manage the performance of the business. The required disclosures for these non-GAAP measures 
are  shown  below.  The  Company  provides  such  non-GAAP  information  in  reporting  its  financial  results  to  give  investors 
additional data to evaluate the Company’s operations. Management does not, nor does it suggest investors should, consider such 
non-GAAP measures in isolation from, or in substitution for, financial information prepared in accordance with US GAAP.

EBITDA and Adjusted EBITDA
EBITDA  is  a  non-GAAP  financial  measure  defined  as  net  income  before  income  taxes  and  interest,  depreciation  and 
amortization. Adjusted EBITDA is a non-GAAP financial measure that excludes the Valspar acquisition and other adjustments. 
Management considers EBITDA and Adjusted EBITDA useful in understanding the operating performance of the Company. 
The  reader  is  cautioned  that  the  Company’s  EBITDA  and  Adjusted  EBITDA  should  not  be  compared  to  other  entities 
unknowingly.  Further,  EBITDA  and  Adjusted  EBITDA  should  not  be  considered  alternatives  to  net  income  or  net  operating 
cash as an indicator of operating performance or as a measure of liquidity. The reader should refer to the determination of net 
income  and  net  operating  cash  in  accordance  with  US  GAAP  disclosed  in  the  Statements  of  Consolidated  Income  and 
Statements of Consolidated Cash Flows in Item 8.

The following table summarizes EBITDA and Adjusted EBITDA as calculated by management for the years indicated below:

(millions of dollars)

Net income

Interest expense

Income taxes

Depreciation

Amortization

EBITDA

Year Ended December 31,

2020

2019

$ 

2,030.4 

$ 

1,541.3 

340.4 

488.8 

268.0 

313.4 

349.3 

440.5 

262.1 

312.8 

3,441.0 

2,906.0 

Trademark impairment

Brazil indirect tax credit

California litigation expense

Domestic pension plan settlement expense

Integration costs

Adjusted EBITDA

122.1 

(50.8) 

(34.7) 

32.4 

81.8 

$ 

3,441.0 

$ 

3,056.8 

Free Cash Flow
Free Cash Flow is a non-GAAP financial measure defined as Net operating cash, as shown in the Statements of Consolidated 
Cash Flows, less the amount reinvested in the business for Capital expenditures and the return of investment to its shareholders 
by the payment of cash dividends. Management considers Free Cash Flow to be a useful tool in its determination of appropriate 
uses of the Company’s Net operating cash. The reader is cautioned that the Free Cash Flow measure should not be compared to 
other entities unknowingly as it may not be comparable, and it does not consider certain non-discretionary cash flows, such as 
mandatory debt and interest payments. The amount shown below should not be considered an alternative to Net operating cash 
or other cash flow amounts provided in accordance with US GAAP as disclosed in the Statements of Consolidated Cash Flows 
in Item 8. 

The following table summarizes Free Cash Flow as calculated by management for the years indicated below: 

(millions of dollars)

Year Ended December 31,

Net operating cash

Capital expenditures

Cash dividends

Free cash flow

2020

2019

$ 

3,408.6  $ 

2,321.3 

(303.8)   

(488.0)   

(328.9) 

(420.8) 

$ 

2,616.8  $ 

1,571.6 

22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Adjusted Diluted Net Income Per Share
Management of the Company believes that investors’ understanding of the Company’s operating performance is enhanced by 
the disclosure of diluted net income per share excluding Valspar acquisition-related costs and other adjustments. This adjusted 
earnings per share measurement is not in accordance with US GAAP. It should not be considered a substitute for earnings per 
share in accordance with US GAAP and may not be comparable to similarly titled measures reported by other companies. 

The  following  tables  reconcile  diluted  net  income  per  share  computed  in  accordance  with  US  GAAP  to  adjusted  diluted  net 
income per share.

Diluted net income per share

Pre-Tax

Effect (1) After-Tax
22.08 
$ 

Year Ended
December 31, 2020
Tax 

Acquisition-related amortization expense (2)

$ 

3.31  $ 

.81   

2.50 

Adjusted diluted net income per share

$ 

24.58 

Year Ended
December 31, 2019
Tax 

Pre-Tax

Effect (1) After-Tax
16.49 
$ 

Diluted net income per share

Trademark impairment

Brazil indirect tax credit

California litigation expense provision reduction 

Tax credit investment loss

Domestic pension plan settlement expense 

Total other adjustments 

Integration costs (3)
Acquisition-related amortization expense (2)

$ 

1.31  $ 

(.54)  

(.37)  

.35   

.75   

.88   

3.29   

Total acquisition-related costs

$ 

4.17  $ 

.31   

(.18)  

(.09)  

(.79)  

.08   

(.67)  

.19   

.77   

.96   

1.00 

(.36) 

(.28) 

.79 

.27 

1.42 

.69 

2.52 

3.21 

Adjusted diluted net income per share

$ 

21.12 

(1)  The tax effect is calculated based on the statutory rate and the nature of the item, unless otherwise noted.
(2)  Acquisition-related amortization expense consists primarily of the amortization of intangible assets related to the Valspar acquisition 

and is included in Amortization.

(3)  Integration costs consist primarily of professional service expenses, salaries and other employee-related expenses dedicated directly 
to the integration effort, and severance expense. These costs are included in Selling, general and administrative and other expenses 
and Cost of goods sold.

23

 
 
 
 
 
 
 
Adjusted Segment Profit
Management of the Company believes that investors’ understanding of the Company’s operating performance is enhanced by 
the disclosure of segment profit excluding Valspar acquisition-related costs and other adjustments. This adjusted segment profit 
measurement is not  in accordance with  US GAAP. It should not  be  considered  a  substitute for segment  profit in accordance 
with  US  GAAP  and  may  not  be  comparable  to  similarly  titled  measures  reported  by  other  companies.  The  following  tables 
reconcile segment profit computed in accordance with US GAAP to adjusted segment profit.

Net external sales

Income before income taxes

as a % of Net external sales

Year Ended December 31, 2020

The Americas 
Group

$ 

$ 

10,383.2 

2,294.1 

 22.1 %

$ 

$ 

Consumer 
Brands 
Group

3,053.4 

579.6 

 19.0 %

$ 

$ 

Performance 
Coatings 
Group

4,922.4 

500.1 

 10.2 %

Administrative

Total

$ 

$ 

2.7  $ 

18,361.7 

(854.6)  $ 

2,519.2 

 13.7 %

Acquisition-related amortization expense (1)

90.5 

213.1 

0.9   

304.5 

Adjusted segment profit

$ 

2,294.1 

$ 

670.1 

$ 

713.2 

$ 

(853.7)  $ 

2,823.7 

as a % of Net external sales

 22.1 %

 21.9 %

 14.5 %

 15.4 %

Year Ended December 31, 2019

The Americas 
Group

$ 

$ 

10,171.9 

2,056.5 

 20.2 %

$ 

$ 

Consumer 
Brands 
Group

2,676.8 

373.2 

 13.9 %

$ 

$ 

Performance 
Coatings 
Group

5,049.2 

379.1 

 7.5 %

5.1 

117.0 

Net external sales

Income before income taxes

as a % of Net external sales

Trademark impairment

Brazil indirect tax credit

California litigation expense provision reduction

Domestic pension plan settlement expense

Total other adjustments

— 

5.1 

117.0 

Integration costs (2)
Acquisition-related amortization expense (1)

Total acquisition-related costs

— 

91.2 

91.2 

215.5 

215.5 

Administrative

Total

$ 

$ 

2.9  $ 

17,900.8 

(827.0)  $ 

1,981.8 

 11.1 %

122.1 

(50.8) 

(34.7) 

32.4 

69.0 

81.8 

307.5 

389.3 

(50.8)   

(34.7)   

32.4   

(53.1)   

81.8   

0.8   

82.6   

Adjusted segment profit

$ 

2,056.5 

$ 

469.5 

$ 

711.6 

$ 

(797.5)  $ 

2,440.1 

 13.6 %
as a % of Net external sales
(1)  Acquisition-related amortization expense consists primarily of the amortization of intangible assets related to the Valspar acquisition 

 14.1 %

 17.5 %

 20.2 %

and is included in Amortization.

(2)  Integration costs consist primarily of professional service expenses, salaries and other employee-related expenses dedicated directly 
to the integration effort, and severance expense. These costs are included in Selling, general and administrative and other expenses 
and Cost of goods sold

24

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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25

ITEM 7.    MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF 
OPERATIONS

(dollars in millions, except as noted and per share data)

Company Background

The Sherwin-Williams Company, founded in 1866, and its consolidated wholly owned subsidiaries (collectively, the Company) 
are  engaged  in  the  development,  manufacture,  distribution  and  sale  of  paint,  coatings  and  related  products  to  professional, 
industrial, commercial and retail customers primarily in North and South America with additional operations in the Caribbean 
region and throughout Europe, Asia and Australia. 

The Company is structured into three reportable segments – The Americas Group, Consumer Brands Group and Performance 
Coatings  Group  (collectively,  the  Reportable  Segments)  –  and  an  Administrative  segment  in  the  same  way  it  is  internally 
organized for assessing performance and making decisions regarding allocation of resources. See Note 21 to the Consolidated 
Financial Statements in Item 8 for additional information on the Company’s Reportable Segments.

Outlook

Beginning  in  early  2020,  extraordinary  and  wide-ranging  actions  have  been  taken  by  international,  federal,  state,  and  local 
public  health  and  governmental  authorities  to  contain  and  combat  the  outbreak  and  spread  of  a  novel  strain  of  coronavirus 
(COVID-19).  These  actions  have  included,  and  continue  to  include,  quarantines,  physical  distancing,  face  coverings, 
restrictions  on  public  gatherings  and  other  health  and  safety  protocols,  stay-at-home  orders,  travel  restrictions,  mandatory 
business  closures,  and  other  mandates  that  have  substantially  restricted  individuals’  daily  activities  and  curtailed  or  ceased 
many businesses’ normal operations. 

We have worked with government and health authorities to continue to operate our business during this crisis, including our 
company-operated  stores,  manufacturing  plants  and  other  facilities,  due  to  the  essential  nature  of  our  products.  We  have 
endeavored  to  follow  recommended  actions  of  government  authorities  and  health  officials  in  order  to  protect  the  health  and 
well-being of our employees, customers and their families worldwide by implementing online and phone ordering of products, 
using curb side pickup or delivery, and implementing remote, alternate and flexible work arrangements where possible. We will 
continue  to  work  with  government  authorities  and  health  officials  in  implementing  appropriate  safety  measures,  adapting  as 
recommendations  and  safety  protocols  evolve  so  that  we  may  maintain  our  operations,  keep  our  stores  open  and  continue  to 
return employees who work in office environments.

The  COVID-19  pandemic  did  not  have  a  material  adverse  effect  on  our  consolidated  financial  results  for  2020.  We  have  a 
strong  liquidity  position,  with  $226.6  million  in  cash  and  $3.500  billion  of  unused  capacity  under  our  credit  facilities  at 
December 31, 2020. The Company is in compliance with bank covenants and expects to remain in compliance. During the first 
half of the year, we took actions to preserve liquidity and generate cash flow during the crisis. As the circumstances around the 
COVID-19  pandemic  remain  fluid,  we  continue  to  actively  monitor  the  pandemic’s  impact  to  the  Company  worldwide, 
including  our  financial  position,  liquidity,  results  of  operations  and  cash  flow,  while  managing  our  response  to  the  crisis 
through  collaboration  with  employees,  customers,  suppliers,  government  authorities,  health  officials  and  other  business 
partners.

Please see Item 1A “Risk Factors” in Part I of this Annual Report on Form 10-K for further information regarding the current 
and potential impact of the COVID-19 pandemic on the Company.

26

RESULTS OF OPERATIONS 

The following discussion and analysis addresses comparisons of material changes in the consolidated financial statements for 
the  years  ended  December  31,  2020  and  2019.  For  comparisons  of  the  years  ended  December  31,  2019  and  2018,  see 
Management’s Discussion and Analysis of Financial Condition and Results of Operations in Part II, Item 7 of the Company’s 
Annual Report on Form 10-K for the fiscal year ended December 31, 2019 filed on February 21, 2020.

Net Sales

Year Ended December 31,

2020

2019

$ Change

% Change

Net Sales:

The Americas Group

$ 

10,383.2  $ 

10,171.9  $ 

Consumer Brands Group

Performance Coatings Group

Administrative

Total

3,053.4 

4,922.4 

2.7 

2,676.8 

5,049.2 

2.9 

$ 

18,361.7  $ 

17,900.8  $ 

460.9 

211.3 

376.6 

(126.8) 

(0.2) 

 2.1 %

 14.1 %

 (2.5) %

 (6.9) %

 2.6 %

Consolidated  net  sales  for  2020  increased  due  primarily  to  higher  sales  to  most  of  the  Consumer  Brands  Group’s  retail 
customers in the U.S. and Europe, and higher sales in residential repaint, DIY and new residential in the U.S. and Canada paint 
stores  in  The  Americas  Group,  partially  offset  by  the  impacts  of  COVID-19  on  some  end  markets  primarily  served  by  the 
Performance Coatings Group. Currency translation rate changes decreased 2020 consolidated net sales by 1.1%. Net sales of all 
consolidated  foreign  subsidiaries  decreased  2.7%  to  $3.581  billion  for  2020  versus  $3.679  billion  for  2019  due  primarily  to 
demand softness in certain industrial end markets globally and changes in The Americas Group’s store footprint outside of the 
U.S. and Canada. Net sales of all operations other than consolidated foreign subsidiaries increased 3.9% to $14.781 billion for 
2020 versus $14.222 billion for 2019.

Net sales in The Americas Group increased due primarily to higher residential repaint, DIY and new residential paint sales in 
the  U.S.  and  Canada,  partially  offset  by  the  impacts  of  COVID-19  on  demand  in  some  end  markets  served.  Net  sales  from 
stores in U.S. and Canada open for more than twelve calendar months increased 2.7% in the year over last year’s comparable 
period.  Currency  translation  rate  changes  reduced  net  sales  by  1.1%  compared  to  2019.  During  2020,  The  Americas  Group 
opened 56 new stores and closed 40 redundant locations for a net increase of 16 stores, with a net increase of 38 new stores in 
the U.S. and Canada. The total number of stores in operation at December 31, 2020 was 4,774 in the United States, Canada, 
Latin  America  and  the  Caribbean.  The  Americas  Group’s  objective  is  to  expand  its  store  base  an  average  of  2%  each  year, 
primarily through internal growth. Sales of products other than paint decreased approximately 2.0% over last year. A discussion 
of changes in volume versus pricing for sales of products other than paint is not pertinent due to the wide assortment of general 
merchandise sold.

Net sales of the Consumer Brands Group increased in 2020 primarily due to higher volume sales to most of the group’s North 
American and European retail customers from strong DIY demand. In 2021, the Consumer Brands Group plans to expand its 
customer base and product assortment at existing customers.

The Performance Coatings Group’s net sales in 2020 decreased due primarily to softer end market demand in most businesses, 
mostly due to the impacts of COVID-19, and unfavorable currency translation rate changes, partially offset by increased sales 
in the packaging and coil divisions in all regions. Currency translation rate changes decreased net sales 1.6% compared to 2019. 
In 2020, the Performance Coatings Group opened 1 new location, increasing the total to 282 branches open in the United States, 
Canada, Mexico, South America, Europe and Asia at December 31, 2020. In 2021, the Performance Coatings Group plans to 
continue expanding its worldwide presence, including improving its customer base and product offering.

Net sales in the Administrative segment, which primarily consists of external leasing revenue of excess headquarters space and 
leasing of facilities no longer used by the Company in its primary business, decreased by an insignificant amount in 2020.

27

 
 
 
 
 
 
 
 
 
Income Before Income Taxes

The following tables presents the components of income before income taxes as a percentage of net sales:

(millions of dollars, except % of sales data)

Year Ended December 31,

2020

2019

% of Net Sales

% of Net Sales

Gross profit

$ 

8,682.6 

 47.3 % $ 

8,036.1 

Selling, general, and administrative expenses

5,477.9 

 29.8 %  

5,274.9 

Other general expense - net

Amortization

Impairment of trademarks

Interest expense

Interest and net investment income

California litigation expense

Other expense - net

Income before income taxes

27.7 

313.4 

2.3 

340.4 

(3.6) 

— 

5.3 

 0.2 %  

 1.7 %  

 —  %  

 1.9 %  

 — %  

 — %  

 — %  

39.1 

312.8 

122.1 

349.3 

(25.9) 

(34.7) 

16.7 

$ 

2,519.2 

 13.7 % $ 

1,981.8 

 44.9 %

 29.5 %

 0.2 %

 1.7 %

 0.7 %

 2.0 %

 (0.1) %

 (0.2) %

 — %

 11.1 %

Consolidated gross profit increased $646.5 million in 2020 compared to the same period in 2019. Consolidated gross profit as a 
percent to consolidated net sales increased to 47.3% in 2020 from 44.9% in 2019. Consolidated gross profit dollars and percent 
improved as a result of favorable customer and product mix and moderating raw material costs, partially offset by unfavorable 
currency translation rate changes. 

The  Americas  Group’s  gross  profit  for  2020  increased  $388.2  million  compared  to  the  same  period  in  2019.  The  Americas 
Group’s  gross  profit  dollars  and  margin  improved  as  a  result  of  favorable  customer  and  product  mix  and  moderating  raw 
material costs. The Consumer Brands Group’s gross profit increased $221.0 million in 2020 compared to the same period in 
2019. The Consumer Brands Group’s gross profit dollars and margin improved due primarily to higher volume sales, product 
portfolio improvements and international cost reductions. The Performance Coatings Group’s gross profit for 2020 increased 
$21.1  million  compared  to  the  same  period  in  2019.  The  Performance  Coatings  Group’s  gross  profit  dollars  and  margin 
improved due primarily to moderating raw material costs, partially offset by unfavorable currency translation rate changes.

Consolidated SG&A increased by $203.0 million due primarily to increased expenses to support higher sales levels and net new 
store openings, partially offset by good cost control. SG&A increased as a percent of sales to 29.8% in 2020 from 29.5% in 
2019 as a result of higher costs to support our higher sales levels and investments in future growth initiatives.

The  Americas  Group’s  SG&A  increased  $159.3  million  for  the  year  due  primarily  to  increased  spending  from  new  store 
openings,  additional  sales  reps  and  COVID-19  costs,  partially  offset  by  currency  translation  rate  changes.  The  Consumer 
Brands  Group’s  SG&A  increased  by  $28.3  million  for  the  year  primarily  to  support  higher  sales  levels.  The  Performance 
Coatings Group’s SG&A increased by $8.7 million for the year primarily due to investments in information technology systems 
and expenses related to COVID-19, partially offset by currency translation rate changes. The Administrative segment’s SG&A 
increased $6.7 million primarily due to higher  compensation, including incentive and stock-based compensation.

Other general expense - net decreased $11.4 million in 2020 compared to 2019. The decrease was primarily attributable to a 
$25.5  million  increase  in  gains  from  the  sale  and  disposition  of  fixed  assets,  partially  offset  by  a  $14.1  million  increase  in 
provisions  for  environmental  matters  in  the  Administrative  segment.  See  Notes  9  and  18  to  the  Consolidated  Financial 
Statements in Item 8 for additional information concerning environmental matters and Other general expense - net, respectively.

As  required  by  the  Goodwill  and  Other  Intangibles  Topic  of  the  ASC,  management  performed  an  annual  impairment  test  of 
goodwill  and  indefinite-lived  intangible  assets  as  of  October  1,  2020.  During  the  fourth  quarter  of  2020,  the  Company 
recognized  non-cash  pre-tax  impairment  charges  totaling  $2.3  million  related  to  recently  acquired  trademarks  in  the 
Performance Coatings Group as a direct result of recent performance which reduced the long-term forecasted net sales in the 
Asia Pacific region. During the fourth quarter of 2019, the Company recognized non-cash pre-tax impairment charges totaling 
$122.1  million  related  to  recently  acquired  trademarks.  These  charges  included  impairments  totaling  $117.0  million  in  the 
Performance  Coatings  Group  and  $5.1  million  in  the  Consumer  Brands  Group.  In  the  Performance  Coatings  Group,  $75.6 
million related to trademarks in North America directly associated with strategic decisions made to rebrand industrial products 
to the Sherwin-Williams® brand name, $25.7 million related to trademarks in the Asia Pacific region as a direct result of recent 

28

 
 
 
 
 
 
 
 
performance which reduced the long-term forecasted net sales and $15.7 million related to other recently acquired trademarks 
in various regions. See Note 5 to the Consolidated Financial Statements in Item 8 for additional information.

Interest expense decreased $8.9 million in 2020 primarily due to lower average debt levels. Interest and net investment income 
decreased  $22.3  million  in  2020  to  $3.6  million.  The  decrease  is  primarily  due  to  the  recognition  of  an  $18.8  million  gain 
during  the  fourth  quarter  of  2019  after  the  Company  received  a  favorable  court  decision  in  Brazil  related  to  the  recovery  of 
certain  indirect  taxes  previously  paid  over  gross  sales.  See  Note  18  to  the  Consolidated  Financial  Statements  in  Item  8  for 
additional information on the Brazil indirect tax matter.

During  the  third  quarter  of  2019,  the  Company  recognized  a  benefit  of  $34.7  million  related  to  the  California  litigation.  See 
Note 10 to the Consolidated Financial Statements in Item 8 for additional information related to the litigation.

Other  expense  -  net  decreased  by  $11.4  million  in  2020  compared  to  2019  primarily  due  to  a  decrease  in  foreign  currency 
transaction  related  losses  primarily  in  the  Performance  Coatings  Group.  In  2020,  the  Administrative  segment  recognized  a 
$21.3  million  loss  related  to  the  extinguishment  of  the  2.75%  Senior  Notes  due  2022.  In  2019,  the  Administrative  segment 
recognized  a  $32.4  million  charge  for  a  domestic  pension  plan  settlement  and  $14.8  million  in  losses  related  to  the 
extinguishment of the 2.25% Senior Notes due 2020 and 2.75% Senior Notes due 2022, partially offset by a $38.7 million gain 
related to the recognition of  indirect  tax credits. There were  no other items within  Other income or  Other expense that were 
individually significant at December 31, 2020 or 2019. See Notes 6, 7 and 18 to the Consolidated Financial Statements in Item 
8 for additional information related to debt, pensions and Other expense - net, respectively.

The following tables presents income before income taxes by segment and as a percentage of net sales by segment:

Income Before Income Taxes:

The Americas Group

Consumer Brands Group

Performance Coatings Group

Administrative

Total

Income Before Income Taxes as a % of Net Sales:

The Americas Group

Consumer Brands Group

Performance Coatings Group

Administrative

Total

nm - not meaningful

Income Tax Expense

Year Ended December 31,

2020

2019

$ Change

% Change

$ 

2,294.1 

$ 

2,056.5 

$ 

579.6 

500.1 

373.2 

379.1 

(854.6) 

(827.0) 

$ 

2,519.2 

$ 

1,981.8 

$ 

237.6 

206.4 

121.0 

(27.6) 

537.4 

 11.6 %

 55.3 %

 31.9 %

 (3.3) %

 27.1 %

 22.1 %

 19.0 %

 10.2 %

nm

 13.7 %

 20.2 %

 13.9 %

 7.5 %

nm

 11.1 %

The effective income tax rate for 2020 was 19.4% compared to 22.2% in 2019. The decrease in the effective rate was primarily 
due  to  the  recognition  of  a  $74.3  million  tax  credit  investment  loss  in  2019  related  to  the  reversal  of  certain  partnership  tax 
credits, partially offset by a reduction in research and development credits. The tax credit investment loss negatively impacted 
the 2019 effective tax rate by 370 basis points. See Note 19 to the Consolidated Financial Statements in Item 8 for additional 
information.

Net Income Per Share

Diluted net income per share for 2020 increased to $22.08 per share from $16.49 per share for 2019. Diluted net income per 
share  in  2020  included  charges  for  acquisition-related  amortization  expense  of  $2.50  per  share.  Currency  translation  rate 
changes decreased diluted net income per share in the year by $0.07 per share. 

Diluted net income per share in 2019 included charges for acquisition-related costs of $3.21 per share and other adjustments 
totaling  $1.42  per  share.  Acquisition-related  costs  include  integration  costs  (which  primarily  consist  of  professional  service 

29

 
 
 
 
 
 
 
 
 
expenses, salaries and other employee-related expenses dedicated directly to the integration effort, and severance expenses all 
of which are included in Selling, general and administrative and other expenses and Cost of goods sold) and amortization of 
intangible assets recognized in the June 2017 acquisition of Valspar (included in Amortization). Total other adjustments in 2019 
included charges of $1.00 per share for non-cash trademark impairment charges, a tax credit investment loss of $0.79 per share 
and pension plan settlement expense of $0.27 per share, partially offset by a Brazil indirect tax credit of $0.36 per share and a 
benefit from the resolution of the California litigation of $0.28 per share. 

FINANCIAL CONDITION, LIQUIDITY AND CASH FLOW

Overview

The Company’s financial condition, liquidity and cash flow continued to be strong in 2020 as net operating cash increased to a 
record  $3.409  billion  primarily  due  to  improved  operating  results  as  consolidated  income  before  income  taxes  increased  to 
$2.519 billion or 13.7% of net sales. Strong net operating cash provided the funds necessary for the Company to invest $303.8 
million in capital expenditures, reduce total debt by $410.3 million and return $2.934 billion to shareholders in the form of cash 
dividends and share buybacks during the year. 

During 2020, the Company generated EBITDA of $3.441 billion. See the Non-GAAP Financial Measures section in Item 6 for 
definition  and  calculation  of  EBITDA.  As  of  December  31,  2020,  the  Company  had  Cash  and  cash  equivalents  of  $226.6 
million and total debt outstanding of $8.292 billion.  Total debt, net of Cash and cash equivalents, was $8.066 billion and was 
2.4 times the Company’s EBITDA in 2020. 

Net Working Capital

Total current assets less Total current liabilities (net working capital) decreased $112.8 million to a deficit of $3.0 million at 
December 31, 2020 from a surplus of $109.8 million at December 31, 2019. The net working capital decrease is due to both a 
decrease  in  current  assets  and  an  increase  in  current  liabilities.  Accounts  receivable  decreased  $10.8  million,  Inventories 
decreased $85.5 million, and Other current assets decreased $8.8 million primarily related to refundable income taxes. Current 
liabilities excluding Short-term borrowings and the Current portion of long-term debt increased $681.8 million primarily due to 
the  timing  of  payments  and  higher  incentive  compensation,  partially  offset  by  a  $609.3  million  decrease  in  Short-term 
borrowings and the Current portion of long-term debt.

As a result of the net effect of these changes, the Company’s current ratio decreased to 1.00 at December 31, 2020 from 1.02 at 
December 31, 2019. Accounts receivable as a percent of net sales decreased to 11.3% in 2020 from 11.7% in 2019. Accounts 
receivable days outstanding decreased to 57 days in 2020 from 61 days in 2019. In 2020, provisions for allowance for doubtful 
collection of accounts increased $17.0 million, or 46.6%. Inventories as a percent of net sales decreased to 9.8% in 2020 from 
10.6% in 2019. Inventory days outstanding decreased to 74 days in 2020 from 81 days in 2019. The Company has sufficient 
total available borrowing capacity to fund its current operating needs. 

Property, Plant and Equipment

Net property, plant and equipment decreased $0.7 million to $1.835 billion at December 31, 2020 due primarily to depreciation 
expense of $268.0 million and sale or disposition of assets with remaining net book value of $46.9 million, partially offset by 
capital expenditures of $303.8 million and currency translation and other adjustments of $10.4 million. 

Capital expenditures during 2020 in The Americas Group were primarily attributable to the opening of new paint stores and 
renovation and improvements in existing stores. In the Consumer Brands Group and the Performance Coatings Group, capital 
expenditures during 2020 were primarily attributable to improvements and normal equipment replacements in manufacturing 
and distribution facilities. The Administrative segment incurred capital expenditures primarily to acquire the land for the new 
global headquarters (new headquarters) in downtown Cleveland, Ohio and a new research and development (R&D) center in 
the  Cleveland  suburb  of  Brecksville.  The  Company  expects  to  invest  a  minimum  of  $600  million  of  capital  expenditures  to 
build  both  the  new  headquarters  and  R&D  center.  Construction  on  the  new  headquarters  and  R&D  center  is  expected  to 
commence in 2021, with completion in 2024 at the earliest. The Company has not made any decisions regarding the disposition 
of the Company’s current Cleveland-area headquarters and R&D centers, which are all owned by the Company.  

In  2021,  the  Company  expects  to  spend  more  than  2020  for  capital  expenditures.  The  predominant  share  of  the  capital 
expenditures  in  2021  is  expected  to  be  for  various  productivity  improvement  and  maintenance  projects  at  existing 
manufacturing, distribution and research and development facilities, new store openings, new or upgraded information systems 
hardware and the new global headquarters and R&D center in Ohio. The Company does not anticipate the need for any specific 
long-term external financing to support these capital expenditures.

30

Goodwill and Intangible Assets

Goodwill,  which  represents  the  excess  of  cost  over  the  fair  value  of  net  assets  acquired  in  purchase  business  combinations, 
increased $44.3 million in 2020 due to foreign currency translation rate fluctuations. 

Intangible  assets  decreased  $263.3  million  in  2020  primarily  due  to  amortization  of  finite-lived  intangible  assets  of  $313.4 
million,  impairment  of  indefinite-lived  trademarks  of  $2.3  million,  partially  offset  by  foreign  currency  translation  rate 
fluctuations  of  $51.5  million.  See  Note  5  to  the  Consolidated  Financial  Statements  in  Item  8  for  a  description  of  goodwill, 
identifiable intangible assets and asset impairments recognized in accordance with the Goodwill and Other Intangibles Topic of 
the ASC and summaries of the remaining carrying values of goodwill and intangible assets.

Deferred Pension and Other Assets

Deferred  pension  assets  of  $53.1  million  at  December  31,  2020  represent  the  excess  of  the  fair  value  of  assets  over  the 
actuarially  determined  projected  benefit  obligations.  See  Note  7  to  the  Consolidated  Financial  Statements  in  Item  8  and  the 
Defined Benefit Pension and Other Postretirement Benefit Plans section below.

Other assets increased $79.8 million to $641.2 million at December 31, 2020. The increase was primarily due to incremental 
securities purchased with the proceeds generated from the sale of treasury shares to fund future contributions to the Company’s 
Qualified Replacement Plan. See Notes 7 and 11 to the Consolidated Financial Statements in Item 8 for additional information 
related to the Qualified Replacement Plan and the sale of treasury stock, respectively.

Debt

Total  debt  including  Short-term  borrowings  decreased  by  $393.1  million  to  $8.292  billion  in  2020.  This  was  primarily 
attributable to the repayment of Short-term borrowings and a net reduction in Long-term debt. In March 2020, the Company 
issued  $500.0  million  of  2.30%  Senior  Notes  due  May  2030  and  $500.0  million  of  3.30%  Senior  Notes  due  May  2050  in  a 
public offering. The net proceeds from the issuance of these notes were used to repurchase a portion of the 2.75% Senior Notes 
due 2022 and redeem the 2.25% Senior Notes due May 2020. The repurchase of the 2.75% Senior Notes due 2022 during the 
first quarter of 2020 resulted in a loss of $21.3 million recorded in Other expense - net.

On  July  19,  2018,  the  Company  entered  into  a  new  five-year  $2.000  billion  credit  agreement.  This  credit  agreement  may  be 
used for general corporate purposes, including the financing of working capital requirements. This credit agreement allows the 
Company to extend the maturity of the facility with two one-year extension options and the Borrowers to increase the aggregate 
amount of the facility to $2.750 billion, both of which are subject to the discretion of each lender. In addition, the Borrowers 
may  request  letters  of  credit  in  an  amount  of  up  to  $250.0  million.  On  October  8,  2019,  the  Company  amended  this  credit 
agreement to, among other things, extend the maturity date to October 8, 2024. At December 31, 2020 and 2019, there were no 
short-term borrowings under this credit agreement.

On May 6, 2016, the Company entered into a five-year credit agreement, subsequently amended on multiple dates to extend the 
maturity of the agreement. This credit agreement gives the Company the right to borrow and to obtain the issuance, renewal, 
extension and increase of a letter of credit up to an aggregate availability of $875.0 million at December 31, 2020. In September 
2017, the Company entered into an additional five-year letter of credit agreement, subsequently amended on multiple dates to 
extend  the  maturity  of  the  agreement,  with  an  aggregate  availability  of  $625.0  million  at  December  31,  2020.  Both  of  these 
credit agreements are being used for general corporate purposes. At December 31, 2020 and 2019, there were no borrowings 
outstanding under these credit agreements.

There  were  no  borrowings  outstanding  under  the  Company’s  domestic  commercial  paper  program  at  December  31,  2020. 
Borrowings outstanding under the Company’s domestic commercial paper program at December 31, 2019 were $191.9 million 
with a weighted average interest rate of 2.1%. Borrowings outstanding under various foreign programs were $0.1 million and 
$12.8  million  at  December  31,  2020  and  2019,  respectively  with  a  weighted  average  interest  rate  of  0.2%  and  4.3%, 
respectively.

At December 31, 2020, the Company had unused capacity under its various credit agreements of $3.500 billion.

See  Note  6  to  the  Consolidated  Financial  Statements  in  Item  8  for  a  detailed  description  and  summary  of  the  Company’s 
outstanding debt and other available financing programs.

Defined Benefit Pension and Other Postretirement Benefit Plans
In 2018, the Company terminated its domestic defined benefit pension plan for salaried employees (Terminated Plan) and the 
participants  were  moved  to  a  qualified  replacement  plan  (Qualified  Replacement  Plan),  which  is  the  Company’s  domestic 
defined contribution plan. The surplus assets of the Terminated Plan are being used, as prescribed in the applicable regulations, 
to  fund  Company  contributions  to  the  Qualified  Replacement  Plan.  During  2019,  the  Company  transferred  the  remaining 
surplus  of  $242.2  million  to  a  suspense  account  held  within  a  trust  for  the  Qualified  Replacement  Plan.  This  amount 

31

included $131.8 million of Company common stock (300,000 shares). The shares are treated as treasury stock in accordance 
with  ASC  715.  During  2020,  the  Company  sold  275,000  treasury  shares  from  the  trust  in  the  Company’s  Qualified 
Replacement  Plan.  The  proceeds  generated  from  the  sale  of  the  treasury  shares  were  used  to  fund  the  Company’s  2020 
contribution to the Qualified Replacement Plan and purchase securities held in a suspense account to fund future contributions 
to  the  Company’s  Qualified  Replacement  Plan.  The  Company’s  domestic  defined  benefit  pension  plan  for  hourly  employees 
continues to operate.

In accordance with the accounting prescribed by the Retirement Benefits Topic of the ASC, the Company’s total liability for 
unfunded or underfunded defined benefit pension plans increased $17.5 million to $110.3 million primarily due to changes in 
the actuarial assumptions. The Company’s liability for other postretirement benefits increased $11.1 million to $291.6 million 
at December 31, 2020 due primarily to changes in the actuarial assumptions.

The assumed discount rate used to determine the projected benefit obligation for domestic defined benefit pension plans was 
2.9% at December 31, 2020 and 3.4% at December 31, 2019. The assumed discount rate used to determine the projected benefit 
obligation for foreign defined benefit pension plans decreased to 1.6% at December 31, 2020 from 2.2% at December 31, 2019. 
The decrease in the discount rates for both the domestic and foreign defined benefit pension plans was primarily due to lower 
interest  rates.  The  assumed  discount  rate  used  to  determine  the  projected  benefit  obligation  for  other  postretirement  benefit 
obligations decreased to 2.5% at December 31, 2020 from 3.2% at December 31, 2019 for the same reason. 

The rate of compensation increases used to determine the projected benefit obligations at December 31, 2020 was 3.0% for the 
domestic pension plan and 2.9% for foreign pension plans, which was comparable to the rates used in the prior year. In deciding 
on the rate of compensation increases, management considered historical Company increases as well as expectations for future 
increases. The expected long-term rate of return on assets remained 5.0% at December 31, 2020 for the domestic pension plan 
and  was  slightly  lower  for  most  foreign  plans.  In  establishing  the  expected  long-term  rate  of  return  on  plan  assets  for  2020, 
management  considered  the  historical  rates  of  return,  the  nature  of  investments  and  an  expectation  for  future  investment 
strategies.  The  assumed  health  care  cost  trend  rates  used  to  determine  the  net  periodic  benefit  cost  of  other  postretirement 
benefits for 2020 were 5.3% and 9.0%, respectively, for medical and prescription drug cost increases, both decreasing gradually 
to  4.5%  in  2027.  In  developing  the  assumed  health  care  cost  trend  rates,  management  considered  industry  data,  historical 
Company experience and expectations for future health care costs.

For 2021 net pension cost for the ongoing domestic pension plan, the Company will use a discount rate of 2.9%, an expected 
long-term  rate  of  return  on  assets  of  5.0%  and  a  rate  of  compensation  increase  of  3.0%.  Lower  discount  rates  and  expected 
long-term  rates  of  return  on  plan  assets  will  be  used  for  most  foreign  plans.  For  2021  net  periodic  benefit  costs  for  other 
postretirement  benefits,  the  Company  will  use  a  discount  rate  of  2.5%.  Net  pension  cost  in  2021  for  the  ongoing  domestic 
pension plan is expected to be approximately $1.7 million. Net periodic benefit costs for other postretirement benefits in 2021 is 
expected  to  be  approximately  $11.3  million.  See  Note  7  to  the  Consolidated  Financial  Statements  in  Item  8  for  additional 
information  on  the  Company’s  obligations  and  funded  status  of  its  defined  benefit  pension  plans  and  other  postretirement 
benefits.

Deferred Income Taxes

Deferred  income  taxes  at  December  31,  2020  decreased  $123.8  million  from  the  prior  year  primarily  due  to  the  change  in 
deferred taxes as a result of the amortization of intangible assets in the current year. See Note 19 to the Consolidated Financial 
Statements in Item 8 for additional information on deferred taxes.

Other Long-Term Liabilities

Other long-term liabilities increased $177.0 million during 2020 due primarily to legislatively authorized tax payment deferral 
mechanisms available primarily for U.S. federal payroll withholding taxes until 2021 and 2022 and the net investment hedges 
being in a net loss position at December 31, 2020. See Note 15 to the Consolidated Financial Statements in Item 8 for additional 
information on the net investment hedges.

Environmental-Related Liabilities

The operations of the Company, like those of other companies in the same industry, are subject to various federal, state and 
local environmental laws and regulations. These laws and regulations not only govern current operations and products, but also 
impose  potential  liability  on  the  Company  for  past  operations.  Management  expects  environmental  laws  and  regulations  to 
impose  increasingly  stringent  requirements  upon  the  Company  and  the  industry  in  the  future.  Management  believes  that  the 
Company  conducts  its  operations  in  compliance  with  applicable  environmental  laws  and  regulations  and  has  implemented 
various programs designed to protect the environment and promote continued compliance. 

Depreciation of capital expenditures and other expenses related to ongoing environmental compliance measures were included 
in the normal operating expenses of conducting business. The Company’s capital expenditures, depreciation and other expenses 

32

related to ongoing environmental compliance measures were not material to the Company’s financial condition, liquidity, cash 
flow or results of operations during 2020. Management does not expect that such capital expenditures, depreciation and other 
expenses will be material to the Company’s financial condition, liquidity, cash flow or results of operations in 2021. See Note 9 
to the Consolidated Financial Statements in Item 8 for further information on environmental-related long-term liabilities.

Contractual Obligations and Commercial Commitments

The Company has certain obligations and commitments to make future payments under contractual obligations and commercial 
commitments. The following tables summarize such obligations and commitments as of December 31, 2020.

Contractual Obligations

Long-term debt

Interest on Long-term debt

Operating leases

Short-term borrowings

California litigation accrual

Real estate financing transactions 
Purchase obligations (1)
Other contractual obligations (2)
Total contractual cash obligations

Payments Due by Period

Total

Less Than
1 Year

1–3 Years

3–5 Years

More Than
5 Years

$ 

8,359.8  $ 

25.1  $ 

661.3  $ 

1,150.3  $ 

6,523.1 

4,580.4 

2,017.7 

0.1 

64.7 

204.4 

364.3 

228.2 

306.5 

441.3 

0.1 

12.0 

14.0 

364.3 

99.1 

576.6 

711.3 

24.0 

29.0 

44.8 

537.0 

455.9 

28.7 

30.5 

30.4 

3,160.3 

409.2 

130.9 

53.9 

$ 

15,819.6  $ 

1,262.4  $ 

2,047.0  $ 

2,232.8  $ 

10,277.4 

(1) Relate to open purchase orders for raw materials at December 31, 2020.
(2) Relate primarily to estimated future capital contributions to investments in the U.S. affordable housing and historic renovation real estate partnerships 

and various other contractual obligations.

Commercial Commitments

Standby letters of credit

Surety bonds

Total commercial commitments

Warranties

$ 

$ 

Amount of Commitment Expiration Per Period

Total

Less Than
1 Year

51.3  $ 

110.0 

51.3 

110.0 

1–3 Years

3–5 Years

More Than
5 Years

161.3  $ 

161.3  $ 

—  $ 

—  $ 

— 

The  Company  offers  product  warranties  for  certain  products.  The  specific  terms  and  conditions  of  such  warranties  vary 
depending  on  the  product  or  customer  contract  requirements.  Management  estimated  the  costs  of  unsettled  product  warranty 
claims based on historical results and experience and included an amount in Other accruals. Management periodically assesses 
the adequacy of the accrual for product warranty claims and adjusts the accrual as necessary. Changes in the Company’s accrual 
for product warranty claims during 2020, 2019 and 2018, including customer satisfaction settlements during the year, were as 
follows:

Balance at January 1

Charges to expense

Settlements

Divestiture and other adjustments 

Balance at December 31

2020

2019

2018

$ 

$ 

42.3 

38.1 

(37.1) 

57.1 

32.5 

(47.3) 

$ 

151.4 

31.7 

(57.8) 

(68.2) 

$ 

43.3 

$ 

42.3 

$ 

57.1 

Warranty  accruals  acquired  in  connection  with  the  Valspar  acquisition  in  2017  include  warranties  for  certain  products  under 
extended furniture protection plans. The  decrease  in  the accrual in 2018 was primarily due to the divestiture of the furniture 
protection plan business during the third quarter of 2018 for an immaterial amount that approximated net book value.

33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Shareholders’ Equity

Shareholders’  equity  decreased  $512.5  million  to  $3.611  billion  at  December  31,  2020  from  $4.123  billion  last  year.  The 
decrease was primarily attributable to the Company repurchasing $2.446 billion in Treasury stock and declaring $488.0 million 
in cash dividends, partially offset by $2.030 billion of net income, an increase of $250.8 million associated with the recognition 
of  stock-based  compensation  expense  and  stock  option  exercises,  and  an  increase  of  $182.4  million  from  the  issuance  of 
treasury stock during the year. During the fourth quarter of 2020, the Company retired 30.6 million common stock shares held 
in  treasury,  which  resulted  in  decreases  of  Common  stock,  Retained  earnings  and  Treasury  stock  of  $30.6  million,  $8.062 
billion,  and  $8.092  billion,  respectively.  See  the  Statements  of  Consolidated  Shareholders’  Equity  and  Statements  of 
Consolidated Comprehensive Income in Item 8 for additional information.

The Company purchased 3.9 million shares of its common stock for treasury purposes through open market purchases during 
2020. The Company acquires its common stock for general corporate purposes, and depending on its cash position and market 
conditions,  it  may  acquire  shares  in  the  future.  The  Company  had  remaining  authorization  from  its  Board  of  Directors  at 
December  31,  2020  to  purchase  4.55  million  shares  of  its  common  stock.  On  February  17,  2021,  the  Board  of  Directors 
authorized the Company to purchase an additional 15.0 million shares of the Company's stock for treasury purposes.

The Company’s 2020 annual cash dividend of $5.36 per share represented 32.5% of 2019 diluted net income per share. The 
2020 annual dividend represented the 42nd consecutive year of increased dividend payments since the dividend was suspended 
in 1978. On February 17, 2021, the Board of Directors increased the quarterly cash dividend to $1.65 per share. This quarterly 
dividend, if approved in each of the remaining quarters of 2021, would result in an annual dividend for 2021 of $6.60 per share 
or a 30% payout of 2020 diluted net income per share.

On February 3, 2021, the Board of Directors approved and declared a three-for-one stock split in the form of a stock dividend. 
Each  shareholder  of  record  at  the  close  of  business  on  March  23,  2021  will  receive  two  additional  common  shares  for  each 
then-held common share, to be distributed after close of trading on March 31, 2021.

Net Investment Hedges

In February 2020, the Company settled its $400.0 million U.S. Dollar to Euro cross currency swap contract entered into in May 
2019 to hedge the Company’s net investment in its European operations. At the time of the settlement, an unrealized gain of 
$11.8  million,  net  of  tax,  was  recognized  in  Accumulated  other  comprehensive  income  (loss)  (AOCI),  a  component  of 
Shareholders’ equity.

In  February  2020,  the  Company  also  entered  into  two  U.S.  Dollar  to  Euro  cross  currency  swap  contracts  to  hedge  the 
Company’s net investment in its European operations. The contracts, which were designated as net investment hedges, have a 
notional  value  of  $500.0  million  and  $244.0  million,  respectively,  and  mature  on  June  1,  2024  and  November  15,  2021, 
respectively.  During  the  term  of  the  $500.0  million  contract,  the  Company  will  pay  fixed-rate  interest  in  Euros  and  receive 
fixed-rate interest in U.S. Dollars, thereby effectively converting a portion of the Company’s U.S. Dollar denominated fixed-
rate debt to Euro denominated fixed-rate debt. During the term of the $244.0 million contract, the Company will pay floating-
rate interest in Euros and receive floating-rate interest in U.S. Dollars.

As of December 31, 2020, the outstanding cross currency swap contracts were in a net loss position of $85.8 million with $31.0 
million  included  in  Other  accruals  and  $54.8  million  included  in  Other  liabilities,  respectively,  on  the  consolidated  balance 
sheet. As of December 31, 2019, the outstanding cross currency swap contract was in a net gain position of $1.5 million. See 
Note 15 to the Consolidated Financial Statements in Item 8 for additional information.

Cash Flow

Net operating cash increased $1.087 billion in 2020 to a cash source of $3.409 billion from $2.321 billion in 2019 due primarily 
to an increase in net income and improved working capital management, partially offset by unfavorable changes in non-cash 
items when compared to 2019. Net operating cash increased as a percent to sales to 18.6% in 2020 compared to 13.0% in 2019. 
During 2020, strong net operating cash continued to provide the funds necessary to pay down total net debt, invest in new stores 
and manufacturing and distribution facilities, and return cash to shareholders through treasury stock purchases and dividends 
paid.

Net investing cash usage decreased $140.2 million to a usage of $322.4 million in 2020 from a usage of $462.6 million in 2019 
due  primarily  to  a  decrease  in  cash  used  for  acquisitions  and  an  increase  in  proceeds  from  sale  of  assets.  See  Note  3  to  the 
Consolidated Financial Statements in Item 8 for additional information on the acquisitions in 2019.

Net financing cash usage increased $1.174 billion to a usage of $3.020 billion in 2020 from a usage of $1.846 billion in 2019 
due primarily to an increase in treasury stock purchases, repayments of short-term borrowings and cash dividends paid, partially 
offset by a decrease in long-term debt repayments and issuances, as well as the issuance of 275,000 shares of treasury stock 

34

(which  were  associated  with  the  domestic  defined  benefit  plan  terminated  in  2018  as  disclosed  in  Notes  7  and  11  to  the 
Consolidated Financial Statements in Item 8).

Litigation

See Note 10 to the Consolidated Financial Statements in Item 8 for information concerning litigation.

Market Risk

The  Company  is  exposed  to  market  risk  associated  with  interest  rate,  foreign  currency  and  commodity  fluctuations.  The 
Company occasionally utilizes derivative instruments as part of its overall financial risk management policy, but does not use 
derivative  instruments  for  speculative  or  trading  purposes.  In  2020  and  2019,  the  Company  entered  into  foreign  currency 
forward contracts with maturity dates of less than twelve months primarily to hedge against value changes in foreign currency 
and  cross  currency  swap  contracts  to  hedge  its  net  investment  in  European  operations.  See  Notes  1,  15  and  18  to  the 
Consolidated Financial Statements in Item 8 for additional information related to the Company’s use of derivative instruments.

The Company believes it may be exposed to continuing market risk from foreign currency exchange rate and commodity price 
fluctuations. However, the Company does not expect that foreign currency exchange rate and commodity price fluctuations or 
hedging contract losses will have a material adverse effect on the Company’s financial condition, results of operations or cash 
flows.

Financial Covenant

Certain  borrowings  contain  a  consolidated  leverage  covenant.  The  covenant  states  the  Company’s  leverage  ratio  is  not  to 
exceed 3.75 to 1.00. The leverage ratio is defined as the ratio of total indebtedness (the sum of Short-term borrowings, Current 
portion  of  long-term  debt  and  Long-term  debt)  at  the  reporting  date  to  consolidated  “Earnings  Before  Interest,  Taxes, 
Depreciation  and  Amortization”  (EBITDA)  for  the  12-month  period  ended  on  the  same  date.  Refer  to  the  “Non-GAAP 
Financial Measures” section in Item 6 for a reconciliation of EBITDA to net income. At December 31, 2020, the Company was 
in  compliance  with  the  covenant.  The  Company’s  Notes,  Debentures  and  revolving  credit  agreement  contain  various  default 
and cross-default provisions. In the event of default under any one of these arrangements, acceleration of the maturity of any 
one  or  more  of  these  borrowings  may  result.  See  Note  6  to  the  Consolidated  Financial  Statements  in  Item  8  for  additional 
information.

Employee Stock Ownership Plan

Participants  in  the  Employee  Stock  Purchase  and  Savings  Plan,  the  Company’s  employee  stock  ownership  plan  (ESOP),  are 
allowed to contribute up to the lesser of 50% of their annual compensation and the maximum dollar amount allowed under the 
Internal Revenue Code. The Company matches 6% of eligible employee contributions. The Company’s matching contributions 
to the ESOP charged to operations were $120.0 million in 2020 compared to $111.9 million in 2019. At December 31, 2020, 
there were 7,318,468 shares of the Company’s common stock being held by the ESOP, representing 8.2% of the total number of 
voting  shares  outstanding.  See  Note  12  to  the  Consolidated  Financial  Statements  in  Item  8  for  additional  information 
concerning the Company’s ESOP.

35

CRITICAL ACCOUNTING POLICIES AND ESTIMATES

The preparation of financial statements in conformity with U.S. generally accepted accounting principles (US GAAP) requires 
management  to  make  estimates  and  assumptions  that  affect  amounts  reported  in  the  accompanying  consolidated  financial 
statements. These determinations were made based upon management’s best estimates, judgments and assumptions that were 
believed to be reasonable under the circumstances, giving due consideration to materiality. We do not believe there is a great 
likelihood that materially different amounts would be reported under different conditions or using different assumptions related 
to the accounting policies described below. However, application of these accounting policies involves the exercise of judgment 
and use of assumptions as to future uncertainties and, as a result, actual results could differ from these estimates.

All  of  the  significant  accounting  policies  that  were  followed  in  the  preparation  of  the  consolidated  financial  statements  are 
disclosed  in  Note  1  to  the  Consolidated  Financial  Statements  in  Item  8.  Management  believes  that  the  following  critical 
accounting policies and estimates have a significant impact on our consolidated financial statements.

Inventories

Inventories  were  stated  at  the  lower  of  cost  or  net  realizable  value  with  cost  determined  principally  on  the  last-in,  first-out 
(LIFO) method based on inventory quantities and costs determined during the fourth quarter. Inventory quantities were adjusted 
during the fourth quarter as a result of annual physical inventory counts taken at all locations. If inventories accounted for on 
the LIFO method are reduced on a year-over-year basis, then liquidation of certain quantities carried at costs prevailing in prior 
years occurs. Management recorded the best estimate of net realizable value for obsolete and discontinued inventories based on 
historical experience and current trends through reductions to inventory cost by recording a provision included in Cost of goods 
sold. If management estimates that the reasonable market value is below cost or determines that future demand was lower than 
current  inventory  levels,  based  on  historical  experience,  current  and  projected  market  demand,  current  and  projected  volume 
trends and other relevant current and projected factors associated with the current economic conditions, a reduction in inventory 
cost to estimated net realizable value is provided for in the reserve for obsolescence. See Note 4 to the Consolidated Financial 
Statements  in  Item  8  for  more  information  regarding  the  impact  of  the  LIFO  inventory  valuation  and  the  reserve  for 
obsolescence.

Goodwill and Intangible Assets

In accordance with the Goodwill and Other Intangibles Topic of the ASC, management performs impairment tests of goodwill 
and  indefinite-lived  intangible  assets  on  an  annual  basis,  as  well  as  whenever  an  event  occurs  or  circumstances  change  that 
indicate impairment has more likely than not occurred. An optional qualitative assessment allows companies to skip the annual 
quantitative  test  if  it  is  not  more  likely  than  not  that  impairment  has  occurred  based  on  monitoring  key  Company  financial 
performance metrics and macroeconomic conditions. The qualitative assessment is performed when deemed appropriate.

In  accordance  with  the  Goodwill  and  Other  Intangibles  Topic  of  the  ASC,  management  tests  goodwill  for  impairment  at  the 
reporting unit level. A reporting unit is an operating segment per the Segment Reporting Topic of the ASC or one level below 
the  operating  segment  (component  level)  as  determined  by  the  availability  of  discrete  financial  information  that  is  regularly 
reviewed  by  operating  segment  management  or  an  aggregate  of  component  levels  of  an  operating  segment  having  similar 
economic  characteristics.  At  the  time  of  goodwill  impairment  testing  (if  performing  a  quantitative  assessment),  management 
determines  fair  value  through  the  use  of  a  discounted  cash  flow  valuation  model  incorporating  discount  rates  commensurate 
with  the  risks  involved  for  each  reporting  unit.  If  the  calculated  fair  value  is  less  than  the  current  carrying  value,  then 
impairment of the reporting unit exists. The use of a discounted cash flow valuation model to determine estimated fair value is 
common practice in impairment testing. The key assumptions used in the discounted cash flow valuation model for impairment 
testing include discount rates, growth rates, cash flow projections and terminal value rates. Discount rates are set by using the 
Weighted Average Cost of Capital (“WACC”) methodology. The WACC methodology considers market and industry data as 
well  as  Company-specific  risk  factors  for  each  reporting  unit  in  determining  the  appropriate  discount  rates  to  be  used.  The 
discount rate utilized for each reporting unit is indicative of the return an investor would expect to receive for investing in such 
a business. Operational management, considering industry and Company-specific historical and projected data, develops growth 
rates, sales projections and cash flow projections for each reporting unit. Terminal value rate determination follows common 
methodology  of  capturing  the  present  value  of  perpetual  cash  flow  estimates  beyond  the  last  projected  period  assuming  a 
constant WACC and low long-term growth rates. As an indicator that each reporting unit has been valued appropriately through 
the use of the discounted cash flow valuation model, the aggregate of all reporting units’ fair value is reconciled to the total 
market capitalization of the Company. 

The  Company  had  seven  components,  some  of  which  are  aggregated  due  to  similar  economic  characteristics,  to  form  three 
reporting units (also the operating segments) with goodwill as of October 1, 2020, the date of the annual impairment test. The 
annual impairment review performed as of October 1, 2020 did not result in any of the reporting units having impairment or 
deemed at risk for impairment.

36

In accordance with the Goodwill and Other Intangibles Topic of the ASC, management tests indefinite-lived intangible assets 
for impairment at the asset level, as determined by appropriate asset valuations at acquisition. Management utilizes the royalty 
savings  method  and  valuation  model  to  determine  the  estimated  fair  value  for  each  indefinite-lived  intangible  asset  or 
trademark. In this method, management estimates the royalty savings arising from the ownership of the intangible asset. The 
key assumptions used in estimating the royalty savings for impairment testing include discount rates, royalty rates, growth rates, 
sales projections, terminal value rates and, to a lesser extent, tax rates. Discount rates used are similar to the rates developed by 
the WACC methodology considering any differences in Company-specific risk factors between reporting units and trademarks. 
Royalty  rates  are  established  by  management  and  valuation  experts  and  periodically  substantiated  by  valuation  experts. 
Operational management, considering industry and Company-specific historical and projected data, develops growth rates and 
sales projections for each significant trademark. Terminal value rate determination follows common methodology of capturing 
the present value of perpetual sales estimates beyond the last projected period assuming a constant WACC and low long-term 
growth rates. The royalty savings valuation methodology and calculations used in 2020 impairment testing are consistent with 
prior years. The annual impairment review performed as of October 1, 2020 resulted in the Company recognizing non-cash pre-
tax impairment charges totaling $2.3 million related to lower than anticipated sales of an acquired indefinite-lived trademark.

The discounted cash flow and royalty savings valuation methodologies require management to make certain assumptions based 
upon  information  available  at  the  time  the  valuations  are  performed.  Actual  results  could  differ  from  these  assumptions. 
Management believes the assumptions used are reflective of what a market participant would have used in calculating fair value 
considering the current economic conditions. See Note 5 to the Consolidated Financial Statements in Item 8 for a discussion of 
goodwill  and  intangible  assets  and  the  impairment  tests  performed  in  accordance  with  the  Goodwill  and  Other  Intangibles 
Topic of the ASC.

Valuation of Long-Lived Assets

In accordance with the Property, Plant and Equipment Topic of the ASC, if events or changes in circumstances indicated that 
the carrying value of long-lived assets, including Operating lease right-of-use assets, may not be recoverable or the useful life 
had changed, impairment tests were performed or the useful life was adjusted. Undiscounted cash flows were used to calculate 
the recoverable value of long-lived assets to determine if such assets were not recoverable. If the carrying value of the assets 
was  deemed  to  not  be  recoverable,  the  impairment  to  be  recognized  is  the  amount  by  which  the  carrying  value  of  the  assets 
exceeds  the  estimated  fair  value  of  the  assets  as  determined  in  accordance  with  the  Fair  Value  Topic  of  the  ASC.  If  the 
usefulness of an asset was determined to be impaired, then management estimated a new useful life based on the period of time 
for  projected  uses  of  the  asset.  Fair  value  approaches  and  changes  in  useful  life  required  management  to  make  certain 
assumptions based upon information available at the time the valuation or determination was performed. Actual results could 
differ  from  these  assumptions.  Management  believes  the  assumptions  used  are  reflective  of  what  a  market  participant  would 
have  used  in  calculating  fair  value  or  useful  life  considering  the  current  economic  conditions.  All  tested  long-lived  assets  or 
groups of long-lived assets had undiscounted cash flows that were substantially in excess of their carrying value. See Note 5 to 
the Consolidated Financial Statements in Item 8 for a discussion of the reductions in carrying value or useful life of long-lived 
assets  in  accordance  with  the  Property,  Plant  and  Equipment  Topic  of  the  ASC.  See  Note  1  to  the  Consolidated  Financial 
Statements in Item 8 for the Property, Plant and Equipment accounting policy. 

Defined Benefit Pension and Other Postretirement Benefit Plans

To determine the Company’s ultimate obligation under its defined benefit pension plans and other postretirement benefit plans , 
management  must  estimate  the  future  cost  of  benefits  and  attribute  that  cost  to  the  time  period  during  which  each  covered 
employee  works.  To  determine  the  obligations  of  such  benefit  plans,  management  uses  actuaries  to  calculate  such  amounts 
using  key  assumptions  such  as  discount  rates,  inflation,  long-term  investment  returns,  mortality,  employee  turnover,  rate  of 
compensation increases and medical and prescription drug costs. Management reviews all of these assumptions on an ongoing 
basis to ensure that the most current information available is being considered. An increase or decrease in the assumptions or 
economic events outside management’s control could have a direct impact on the Company’s results of operations or financial 
condition.

In accordance with the Retirement Benefits Topic of the ASC, the Company recognizes each plan’s funded status as an asset for 
overfunded plans and as a liability for unfunded or underfunded plans. Actuarial gains and losses and prior service costs are 
recognized and recorded in AOCI. The amounts recorded in AOCI will continue to be modified as actuarial assumptions and 
service costs change, and all such amounts will be amortized to expense over a period of years through the net pension and net 
periodic benefit costs.

In  2021,  pension  costs  are  expected  to  decrease  slightly  and  other  postretirement  benefit  plan  costs  are  expected  to  increase 
slightly based on the actuarial assumptions being applied. See Note 7 to the Consolidated Financial Statements in Item 8 for 
information concerning the Company’s defined benefit pension plans and other postretirement benefit plans.

37

Environmental Matters

The  Company  is  involved  with  environmental  investigation  and  remediation  activities  at  some  of  its  currently  and  formerly 
owned  sites  (including  sites  which  were  previously  owned  and/or  operated  by  businesses  acquired  by  the  Company).  The 
Company initially provides for estimated costs of environmental-related activities relating to its past operations and third-party 
sites for which commitments or clean-up plans have been developed and when such costs can be reasonably estimated based on 
industry standards and professional judgment. These estimated costs, which are mostly undiscounted, are determined based on 
currently available facts regarding each site. If the reasonably estimable costs can only be identified as a range and no specific 
amount within that range can be determined more likely than any other amount within the range, the minimum of the range is 
provided. 

The  Company  continuously  assesses  its  potential  liability  for  investigation  and  remediation-related  activities  and  adjusts  its 
environmental-related accruals as information becomes available upon which more accurate costs can be reasonably estimated 
and  as  additional  accounting  guidelines  are  issued.  Actual  costs  incurred  may  vary  from  the  accrued  estimates  due  to  the 
inherent uncertainties involved. See Note 9 to the Consolidated Financial Statements in Item 8 for information concerning the 
accrual for extended environmental-related activities and a discussion concerning unaccrued future loss contingencies.

Litigation and Other Contingent Liabilities

In the course of its business, the Company is subject to a variety of claims and lawsuits, including, but not limited to, litigation 
relating  to  product  liability  and  warranty,  personal  injury,  environmental,  intellectual  property,  commercial,  contractual  and 
antitrust claims. Management believes that the Company has properly accrued for all known liabilities that existed and those 
where  a  loss  was  deemed  probable  for  which  a  fair  value  was  available  or  an  amount  could  be  reasonably  estimated  in 
accordance with US GAAP. However, because litigation is inherently subject to many uncertainties and the ultimate result of 
any present or future litigation is unpredictable, the Company’s ultimate liability may result in costs that are significantly higher 
than  currently  accrued.  In  the  event  that  the  Company’s  loss  contingency  is  ultimately  determined  to  be  significantly  higher 
than currently accrued, the recording of the liability may result in a material impact on net income for the annual or interim 
period during which such liability is accrued. Additionally, due to the uncertainties involved, any potential liability determined 
to be attributable to the Company arising out of such litigation may have a material adverse effect on the Company’s results of 
operations,  liquidity  or  financial  condition.  See  Note  10  to  the  Consolidated  Financial  Statements  in  Item  8  for  information 
concerning litigation.

Income Taxes

The  Company  estimated  income  taxes  for  each  jurisdiction  that  it  operated  in.  This  involved  estimating  taxable  earnings, 
specific taxable and deductible items, the likelihood of generating sufficient future taxable income to utilize deferred tax assets 
and possible exposures related to future tax audits. To the extent these estimates change, adjustments to deferred and accrued 
income taxes will be made in the period in which the changes occur. 

We  recognize  the  tax  benefit  from  an  uncertain  tax  position  only  if  it  is  more  likely  than  not  that  the  tax  position  will  be 
sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in 
the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% 
likelihood of being realized upon ultimate resolution. These assessments of uncertain tax positions contain judgments related to 
the interpretation of tax regulations in the jurisdictions in which we transact business. The judgments and estimates made at a 
point  in  time  may  change  based  on  the  outcome  of  tax  audits,  expiration  of  statutes  of  limitations,  as  well  as  changes  to,  or 
further interpretations of, tax laws and regulations. Income tax expense is adjusted in our Statements of Consolidated Income in 
the  period  in  which  these  events  occur.  See  Note  19  to  the  Consolidated  Financial  Statements  in  Item  8  for  information 
concerning income taxes.

38

ITEM 7A.    QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We  are  exposed  to  market  risk  associated  with  interest  rates,  foreign  currency  and  commodity  fluctuations.  We  occasionally 
utilize derivative instruments as part of our overall financial risk management policy, but do not use derivative instruments for 
speculative or trading purposes. In 2019 and 2020, the Company entered into U.S. Dollar to Euro cross currency swap contracts 
to  hedge  the  Company’s  net  investment  in  its  European  operations.  The  contracts  have  been  designated  as  net  investment 
hedges and have various maturity dates. See Note 15 to the Consolidated Financial Statements in Item 8. The Company entered 
into forward foreign currency exchange contracts during 2020 to hedge against value changes in foreign currency. There were 
no material contracts outstanding at December 31, 2020. Forward foreign currency exchange contracts are described in Note 18 
to  the  Consolidated  Financial  Statements  in  Item  8.  We  believe  we  may  experience  continuing  losses  from  foreign  currency 
fluctuations. However, we do not expect currency translation, transaction or hedging contract losses to have a material adverse 
effect on our financial condition, results of operations or cash flows. 

39

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40

ITEM 8.    FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

Index to Consolidated Financial Statements

Report of Management on Internal Control Over Financial Reporting

Report of Independent Registered Public Accounting Firm on Internal Control Over 

Financial Reporting

Report of Management on the Consolidated Financial Statements

Report of Independent Registered Public Accounting Firm on the Consolidated 

Financial Statements

Statements of Consolidated Income

Statements of Consolidated Comprehensive Income

Consolidated Balance Sheets

Statements of Consolidated Cash Flows

Statements of Consolidated Shareholders’ Equity

Notes to Consolidated Financial Statements

Page
42

43

44

45

48

49

50

51

52

53

41

Report of Management 
On Internal Control Over Financial Reporting

Shareholders of The Sherwin-Williams Company

We  are  responsible  for  establishing  and  maintaining  adequate  internal  control  over  financial  reporting  as  defined  in  Rules 
13a-15(f)  and  15d-15(f)  under  the  Securities  Exchange  Act  of  1934,  as  amended.  We  recognize  that  internal  control  over 
financial  reporting  cannot  provide  absolute  assurance  of  achieving  financial  reporting  objectives  because  of  its  inherent 
limitations. Internal control over financial reporting is a process that involves human diligence and is subject to the possibility 
of human error or the circumvention or the overriding of internal control. Therefore, there is a risk that material misstatements 
may not be prevented or detected on a timely basis by internal control over financial reporting. However, we believe we have 
designed into the process safeguards to reduce, though not eliminate, this risk. Projections of any evaluation of effectiveness to 
future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree 
of compliance with the policies or procedures may deteriorate.

In  order  to  ensure  that  the  Company’s  internal  control  over  financial  reporting  was  effective  as  of  December  31,  2020,  we 
conducted  an  assessment  of  its  effectiveness  under  the  supervision  and  with  the  participation  of  our  management  group, 
including our principal executive officer and principal financial officer. This assessment was based on the criteria established in 
the  2013  Internal  Control  –  Integrated  Framework  issued  by  the  Committee  of  Sponsoring  Organizations  of  the  Treadway 
Commission.

Based  on  our  assessment  of  internal  control  over  financial  reporting  under  the  criteria  established  in  Internal  Control  – 
Integrated  Framework,  we  have  concluded  that,  as  of  December  31,  2020,  the  Company’s  internal  control  over  financial 
reporting  was  effective  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of 
financial  statements  for  external  purposes  in  accordance  with  U.S.  generally  accepted  accounting  principles.  Our  internal 
control over financial reporting as of December 31, 2020 has been audited by Ernst & Young LLP, an independent registered 
public accounting firm, and their report on the effectiveness of our internal control over financial reporting is included on page 
43 of this report.

J. G. Morikis
Chairman and Chief Executive Officer

A. J. Mistysyn
Senior Vice President - Finance and Chief Financial Officer

J. M. Cronin
Senior Vice President - Corporate Controller

42

Report of Independent Registered Public Accounting Firm 
On Internal Control Over Financial Reporting

To the Shareholders and Board of Directors and Shareholders of The Sherwin-Williams Company 

Opinion on Internal Control over Financial Reporting

We have audited The Sherwin-Williams Company’s internal control over financial reporting as of December 31, 2020, based 
on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the 
Treadway Commission (2013 framework) (the COSO criteria). In our opinion, The Sherwin-Williams Company maintained, in 
all material respects, effective internal control over financial reporting as of December 31, 2020, based on the COSO criteria.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) 
(“PCAOB”), the consolidated balance sheets of The Sherwin-Williams Company as of December 31, 2020, 2019, and 2018, the 
related  statements  of  consolidated  income,  comprehensive  income,  cash  flows  and  shareholders’  equity  for  each  of  the  three 
years in the period ended December 31, 2020, and the related notes and the financial statement schedule listed in Item 15(a) and 
our report dated February 19, 2021 expressed an unqualified opinion thereon. 

Basis for Opinion

The  Company’s  management  is  responsible  for  maintaining  effective  internal  control  over  financial  reporting,  and  for  its 
assessment  of  the  effectiveness  of  internal  control  over  financial  reporting  included  in  the  accompanying  Report  of 
Management  on  Internal  Control  over  Financial  Reporting.  Our  responsibility  is  to  express  an  opinion  on  the  company’s 
internal control over financial reporting based on our audit. We are a public accounting firm registered with the PCAOB and are 
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable 
rules and regulations of the Securities and Exchange Commission and the PCAOB.  

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the 
audit  to  obtain  reasonable  assurance  about  whether  effective  internal  control  over  financial  reporting  was  maintained  in  all 
material respects. 

Our  audit  included  obtaining  an  understanding  of  internal  control  over  financial  reporting,  assessing  the  risk  that  a  material 
weakness exists, testing and evaluating the design and operating effectiveness of internal control based on the assessed risk, and 
performing  such  other  procedures  as  we  considered  necessary  in  the  circumstances.  We  believe  that  our  audit  provides  a 
reasonable basis for our opinion.

Definition and Limitations of Internal Control Over Financial Reporting

A  company’s  internal  control  over  financial  reporting  is  a  process  designed  to  provide  reasonable  assurance  regarding  the 
reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally 
accepted  accounting  principles.  A  company’s  internal  control  over  financial  reporting  includes  those  policies  and  procedures 
that  (1)  pertain  to  the  maintenance  of  records  that,  in  reasonable  detail,  accurately  and  fairly  reflect  the  transactions  and 
dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit 
preparation  of  financial  statements  in  accordance  with  generally  accepted  accounting  principles,  and  that  receipts  and 
expenditures  of  the  company  are  being  made  only  in  accordance  with  authorizations  of  management  and  directors  of  the 
company;  and  (3)  provide  reasonable  assurance  regarding  prevention  or  timely  detection  of  unauthorized  acquisition,  use,  or 
disposition of the company’s assets that could have a material effect on the financial statements.

Because  of  its  inherent  limitations,  internal  control  over  financial  reporting  may  not  prevent  or  detect  misstatements.  Also, 
projections  of  any  evaluation  of  effectiveness  to  future  periods  are  subject  to  the  risk  that  controls  may  become  inadequate 
because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Cleveland, Ohio
February 19, 2021 

43

Report of Management 
On the Consolidated Financial Statements

Shareholders of The Sherwin-Williams Company 

We are responsible for the preparation and fair presentation of the consolidated financial statements, accompanying notes and 
related  financial  information  included  in  this  report  of  The  Sherwin-Williams  Company  and  its  consolidated  subsidiaries 
(collectively, the “Company”) as of December 31, 2020, 2019 and 2018 and for the years then ended in accordance with U.S. 
generally  accepted  accounting  principles.  The  consolidated  financial  information  included  in  this  report  contains  certain 
amounts  that  were  based  upon  our  best  estimates,  judgments  and  assumptions  that  we  believe  were  reasonable  under  the 
circumstances.

We have conducted an assessment of the effectiveness of internal control over financial reporting based on criteria established 
in  Internal  Control  –  Integrated  Framework  issued  by  the  Committee  of  Sponsoring  Organizations  of  the  Treadway 
Commission.  As  discussed  in  the  Report  of  Management  on  Internal  Control  Over  Financial  Reporting  on  page  42  of  this 
report, we concluded that the Company’s internal control over financial reporting was effective as of December 31, 2020.

The  Board  of  Directors  pursues  its  responsibility  for  the  oversight  of  the  Company’s  accounting  policies  and  procedures, 
financial  statement  preparation  and  internal  control  over  financial  reporting  through  the  Audit  Committee,  comprised 
exclusively  of  independent  directors.  The  Audit  Committee  is  responsible  for  the  appointment  and  compensation  of  the 
independent  registered  public  accounting  firm.  The  Audit  Committee  meets  at  least  quarterly  with  financial  management, 
internal  auditors  and  the  independent  registered  public  accounting  firm  to  review  the  adequacy  of  financial  controls,  the 
effectiveness of the Company’s internal control over financial reporting and the nature, extent and results of the audit effort. 
Both  the  internal  auditors  and  the  independent  registered  public  accounting  firm  have  private  and  confidential  access  to  the 
Audit Committee at all times.

We  believe  that  the  consolidated  financial  statements,  accompanying  notes  and  related  financial  information  included  in  this 
report fairly reflect the form and substance of all material financial transactions and fairly present, in all material respects, the 
consolidated financial position, results of operations and cash flows as of and for the periods presented.

J. G. Morikis
Chairman and Chief Executive Officer

A. J. Mistysyn
Senior Vice President - Finance and Chief Financial Officer

J. M. Cronin
Senior Vice President - Corporate Controller

44

Report of Independent Registered Public Accounting Firm 
On the Consolidated Financial Statements

To the Shareholders and the Board of Directors of The Sherwin-Williams Company

Opinion on the Financial Statements 

We  have  audited  the  accompanying  consolidated  balance  sheets  of  The  Sherwin-Williams  Company  (the  “Company”)  as  of 
December  31,  2020,  2019  and  2018,  the  related  statements  of  consolidated  income,  comprehensive  income,  cash  flows  and 
shareholders’ equity for each of the three years in the period ended December 31, 2020, and the related notes and the financial 
statement schedule listed in Item 15(a) (collectively referred to as the “consolidated financial statements”). In our opinion, the 
consolidated financial statements present fairly, in all material respects, the financial position of the Company at  December 31, 
2020,  2019  and  2018,  and  the  results  of  its  operations  and  its  cash  flows  for  each  of  the  three  years  in  the  period  ended 
December 31, 2020, in conformity with U.S. generally accepted accounting principles. 

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) 
(“PCAOB”), the Company’s internal control over financial reporting as of December 31, 2020, based on criteria established in 
Internal  Control-Integrated  Framework  issued  by  the  Committee  of  Sponsoring  Organizations  of  the  Treadway  Commission 
(2013 framework) and our report dated February 19, 2021 expressed an unqualified opinion thereon.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on 
the Company’s financial statements based on our audits. We are a public accounting firm registered with the PCAOB and are 
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable 
rules and regulations of the Securities and Exchange Commission and the PCAOB.  

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the 
audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to 
error  or  fraud.  Our  audits  included  performing  procedures  to  assess  the  risks  of  material  misstatement  of  the  financial 
statements,  whether  due  to  error  or  fraud,  and  performing  procedures  that  respond  to  those  risks.  Such  procedures  include 
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included 
evaluating  the  accounting  principles  used  and  significant  estimates  made  by  management,  as  well  as  evaluating  the  overall 
presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion. 

Critical Audit Matter

The critical audit matter communicated below is a matter arising from the current period audit of the financial statements that 
was communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that 
are  material  to  the  financial  statements  and  (2)  involved  our  especially  challenging,  subjective,  or  complex  judgments.  The 
communication of the critical audit matter does not alter in any way our opinion on the consolidated financial statements, taken 
as a whole, and we are not, by communicating the critical audit matter below, providing a separate opinion on the critical audit 
matter or on the accounts or disclosures to which it relates.

45

Description of the Matter

How We Addressed the Matter 
in Our Audit

Gibbsboro environmental-related accrual
As  described  in  Note  9  to  the  consolidated  financial  statements,  the  Company 
had  short-term  and  long-term  accruals  for  environmental-related  activities  of 
$68.6  million  and  $300.5  million,  respectively,  at  December  31,  2020.  The 
Company’s  largest  and  most  complex  site  is  the  Gibbsboro,  New  Jersey  site 
(“Gibbsboro”) and the substantial majority of the environmental-related accrual 
relates  to  this  site.  Gibbsboro  consists  of  six  operable  units  which  contain  a 
combination  of  soil,  waterbodies  and  groundwater  contamination,  and  are  in 
various  phases  of  investigation  and  remediation  with  the  Environmental 
Protection  Agency  (“EPA”).  The  Company’s  estimated  environmental-related 
accrual  for  Gibbsboro  is  based  on  industry  standards  and  professional 
judgement, and the most significant assumptions underlying the estimated cost 
of  remediation  efforts  reserved  for  Gibbsboro  are  the  types  and  extent  of 
contamination.

Auditing  the  Company’s  environmental-related  accrual  at  the  Gibbsboro  site 
required  complex  judgement  due  to  the  inherent  challenges  in  identifying  the 
type and extent of future remedies and the costs of implementing those remedies 
in  determining  the  probable  and  reasonably  estimable  loss  for  which  the 
Company will be responsible. 

We  obtained  an  understanding,  evaluated  the  design  and  tested  the  operating 
effectiveness  of  controls  over  the  Company's  processes  to  estimate  the 
Gibbsboro environmental-related accrual. For example, we tested controls over 
management’s  review  of  the  environmental  loss  calculations  and  the  key 
assumptions affecting those calculations as described above. 

To  test  the  Gibbsboro  environmental-related  accrual,  our  audit  procedures 
included,  among  others,  a  review  of  correspondence  with  the  EPA  supporting 
the  Company’s  assessment  of  the  type  and  extent  of  contamination  at  the 
Gibbsboro  site  for  which  the  Company  is  responsible.  We  involved  our 
environmental specialists to confirm our understanding of the remediation plans 
for the most significant operable units within the Gibbsboro site and to evaluate 
the  Company's  methodology  and  assumptions  to  estimate  the  unit  cost  and 
extent  of  contamination  in  accordance  with  industry  practice,  applicable  laws 
and  regulations.    We  recalculated  the  remediation  cost  estimate  based  on  unit 
cost  and  estimated  extent  of  remediation  required.    We  reconciled  types  and 
extent  of  contamination  identified  in  communications  between  the  Company 
and  the  EPA  to  the  Company’s  remediation  cost  estimates  recorded  for 
Gibbsboro  and  confirmed  a  sample  of  underlying  cost  estimates  with  third-
parties.  We  also  conducted  a  search  for  publicly  available  information  that 
might indicate facts contrary to the types and extent of contamination currently 
identified in the Company’s remediation cost estimates recorded for Gibbsboro. 

We have served as the Company’s auditor since 1908.
Cleveland, Ohio
February 19, 2021 

46

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47

THE SHERWIN-WILLIAMS COMPANY AND SUBSIDIARIES
STATEMENTS OF CONSOLIDATED INCOME

(millions of dollars, except per share data)

Net sales

Cost of goods sold 

Gross profit 

Percent to net sales 

Selling, general and administrative expenses 

Percent to net sales

Other general expense - net

Amortization

Impairment of trademarks

Interest expense

Interest and net investment income

California litigation expense
Other expense - net

Income before income taxes 

Income tax expense
Net income 

Net income per share:

Basic

Diluted

Weighted average shares outstanding:

Basic
Diluted

See notes to consolidated financial statements.

2020

Year Ended December 31,
2019

$ 

18,361.7 

$ 

17,900.8 

$ 

9,679.1 

8,682.6 

 47.3 %

5,477.9 

 29.8 %

27.7 

313.4 

2.3 

340.4 

(3.6) 

— 

5.3 

2,519.2 

488.8 

9,864.7 

8,036.1 

 44.9 %

5,274.9 

 29.5 %

39.1 

312.8 

122.1 

349.3 

(25.9) 

(34.7) 

16.7 

1,981.8 

440.5 

2,030.4 

$ 

1,541.3 

$ 

2018

17,534.5 

10,115.9 

7,418.6 

 42.3 %

5,033.8 

 28.7 %

189.1 

318.1 

— 

366.7 

(5.2) 

136.3 

20.1 

1,359.7 

251.0 

1,108.7 

22.45 

22.08 

$ 

$ 

16.79 

16.49 

$ 

$ 

11.92 

11.67 

90,425,861 
91,942,623 

91,803,528 
93,446,842 

92,992,457 
94,988,070 

$ 

$ 

$ 

48

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
THE SHERWIN-WILLIAMS COMPANY AND SUBSIDIARIES
STATEMENTS OF CONSOLIDATED COMPREHENSIVE INCOME

(millions of dollars)

Net income 

Other comprehensive loss, net of tax:

Year Ended December 31,
2019

2020

2018

$  2,030.4 

$  1,541.3 

$  1,108.7 

Foreign currency translation adjustments (1)

(14.1) 

(49.8) 

(254.3) 

Pension and other postretirement benefit adjustments:

Amounts recognized in Other comprehensive loss (2)
Amounts reclassified from Other comprehensive loss (3)

Unrealized net gains on cash flow hedges:

Amounts reclassified from Other comprehensive loss (4)

(19.4) 

1.4 

(18.0) 

(5.1) 

22.3 

17.2 

(13.5) 

31.3 

17.8 

(6.7) 

(8.7) 

(6.2) 

Other comprehensive loss, net of tax

(38.8) 

(41.3) 

(242.7) 

Comprehensive income

$  1,991.6 

$  1,500.0 

$ 

866.0 

(1)  The years ended December 31, 2020 and 2019 include unrealized losses of $(54.0) million, net of taxes, and unrealized gains of $1.1 million, net of 

taxes, respectively, related to net investment hedges.

(2)  Net of taxes of $3.4 million, $1.3 million and $6.8 million in 2020, 2019 and 2018, respectively.
(3)  Net of taxes of $(0.4) million, $(7.3) million and $(10.2) million in 2020, 2019 and 2018, respectively.
(4)  Net of taxes of $2.2 million, $2.8 million and $2.1 million in 2020, 2019 and 2018, respectively.

See notes to consolidated financial statements.

49

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
THE SHERWIN-WILLIAMS COMPANY AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS

(millions of dollars, except per share data)

Assets

Current assets:

Cash and cash equivalents

Accounts receivable, less allowance

Inventories

Other current assets

Total current assets

Property, plant and equipment, net

Goodwill

Intangible assets

Operating lease right-of-use assets

Deferred pension assets

Other assets

Total Assets 

Liabilities and Shareholders’ Equity

Current liabilities:

Short-term borrowings

Accounts payable

Compensation and taxes withheld

Accrued taxes

Current portion of long-term debt

California litigation accrual

Current portion of operating lease liabilities

Other accruals

Total current liabilities

Long-term debt

Postretirement benefits other than pensions

Deferred income taxes 

Long-term operating lease liabilities

Other long-term liabilities

Shareholders’ equity:

Common stock - $1.00 par value: 

  89.6, 92.1, and 93.1 million shares outstanding

     at December 31, 2020, 2019 and 2018, respectively

Other capital

Retained earnings 

Treasury stock, at cost

Accumulated other comprehensive loss

Total shareholders’ equity 

Total Liabilities and Shareholders’ Equity 

See notes to consolidated financial statements.

50

December 31,

2020

2019

2018

$ 

226.6 

$ 

161.8 

$ 

155.5 

2,078.1 

1,804.1 

482.6 

4,591.4 

1,834.5 

7,049.1 

4,471.2 

1,761.1 

53.1 

641.2 

2,088.9 

1,889.6 

491.4 

4,631.7 

1,835.2 

7,004.8 

4,734.5 

1,685.6 

43.0 

561.4 

2,018.8 

1,815.3 

354.9 

4,344.5 

1,776.8 

6,956.7 

5,201.6 

270.7 

584.0 

$  20,401.6 

$  20,496.2 

$  19,134.3 

$ 

0.1 

$ 

204.7 

$ 

328.4 

2,117.8 

1,876.3 

1,799.4 

752.7 

183.5 

25.1 

12.0 

387.3 

1,115.9 

4,594.4 

8,266.9 

275.6 

846.1 

1,434.1 

1,373.7 

552.7 

85.7 

429.8 

12.0 

371.6 

989.1 

4,521.9 

8,050.7 

263.0 

969.9 

1,370.7 

1,196.7 

504.5 

80.8 

307.2 

136.3 

1,141.1 

4,297.7 

8,708.1 

257.6 

1,130.9 

1,009.3 

89.9 

3,491.4 

844.3 

(96.5) 

(718.3) 

3,610.8 

119.4 

3,153.0 

7,366.9 

118.4 

2,896.4 

6,246.5 

(5,836.5) 

(4,900.7) 

(679.5) 

4,123.3 

(629.9) 

3,730.7 

$  20,401.6 

$  20,496.2 

$  19,134.3 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
THE SHERWIN-WILLIAMS COMPANY AND SUBSIDIARIES
STATEMENTS OF CONSOLIDATED CASH FLOWS

(millions of dollars)

Operating Activities
Net income 
Adjustments to reconcile net income to net operating cash:

Depreciation
Non-cash lease expense
Amortization of intangible assets
Loss on extinguishment of debt
Impairment of trademarks
Amortization of credit facility and debt issuance costs
Provisions for environmental-related matters
Deferred income taxes 
Defined benefit pension plans net cost
Stock-based compensation expense
Decrease in non-traded investments
(Gain) loss on  sale or disposition of assets
Other

Change in working capital accounts:

Decrease (increase) in accounts receivable
Decrease (increase) in inventories
Increase in accounts payable
Increase in accrued taxes
Increase in accrued compensation and taxes withheld
Decrease (increase) in refundable income taxes
(Decrease) increase in California litigation accrual
Other

Change in operating lease liabilities
Costs incurred for environmental-related matters
Other

Net operating cash

Investing Activities
Capital expenditures
Acquisitions of businesses, net of cash acquired
Proceeds from sale of assets
Increase in other investments
Net investing cash

Financing Activities
Net decrease in short-term borrowings
Proceeds from long-term debt
Payments of long-term debt
Payments for credit facility and debt issuance costs
Payments of cash dividends
Proceeds from stock options exercised
Treasury stock purchased
Proceeds from treasury stock issued
Proceeds from real estate financing transactions
Other

Net financing cash

Effect of exchange rate changes on cash
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year

Taxes paid on income
Interest paid on debt

See notes to consolidated financial statements. 

Year Ended December 31,

2020

2019

2018

$ 

2,030.4  $ 

1,541.3  $ 

1,108.7 

268.0 
381.3 
313.4 
21.3 
2.3 
7.2 
37.1 
(145.3) 
7.6 
95.9 
84.8 
(9.4) 
(6.9) 

10.3 
84.4 
227.2 
99.2 
197.7 
40.6 
(12.0) 
(50.0) 
(371.4) 
(39.0) 
133.9 
3,408.6 

(303.8) 

60.7 
(79.3) 
(322.4) 

(204.6) 
999.0 
(1,204.7) 
(10.0) 
(488.0) 
182.7 
(2,446.3) 
182.4 

(30.6) 
(3,020.1) 

262.1 
370.8 
312.8 
14.8 
122.1 
9.2 
23.0 
(131.1) 
43.1 
101.7 
82.3 
16.1 
10.2 

(73.2) 
(75.5) 
36.2 
5.1 
49.6 
(47.8) 
(59.6) 
18.8 
(368.4) 
(26.1) 
83.8 
2,321.3 

(328.9) 
(77.3) 
6.9 
(63.3) 
(462.6) 

(122.8) 
1,332.8 
(1,875.8) 
(13.6) 
(420.8) 
154.6 
(778.8) 

7.2 
(129.2) 
(1,846.4) 

(1.3) 
64.8 
161.8 
226.6  $ 

437.2  $ 
340.8 

(6.0) 
6.3 
155.5 
161.8  $ 

407.5  $ 
336.1 

$ 

$ 

51

278.2 

318.1 

12.1 
176.3 
(143.4) 
36.4 
82.6 
72.5 
12.8 
(14.8) 

18.4 
(119.5) 
113.8 
2.7 
4.6 
20.1 
136.3 
(46.7) 

(17.7) 
(107.8) 
1,943.7 

(251.0) 

38.4 
(39.0) 
(251.6) 

(300.9) 

(852.6) 
(5.2) 
(322.9) 
90.7 
(613.3) 

225.3 
32.2 
(1,746.7) 

5.9 
(48.7) 
204.2 
155.5 

292.2 
368.0 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
THE SHERWIN-WILLIAMS COMPANY AND SUBSIDIARIES
STATEMENTS OF CONSOLIDATED SHAREHOLDERS’ EQUITY

Balance at December 31, 2018

118.4 

  2,896.4 

0.8 

172.4 
0.8 

(millions of dollars, except per share data)

Balance at January 1, 2018
Net income 
Other comprehensive loss
Adjustment to initially adopt ASU 2016-01
Treasury stock purchased
Stock-based compensation activity
Other adjustments
Cash dividends -- $3.44 per share

Net income

Other comprehensive loss
Adjustment to initially adopt ASU 2016-02

Adjustment to initially adopt ASU 2018-02

Treasury stock purchased

Treasury stock transferred from defined 

benefit pension plan

Stock-based compensation activity

Other adjustments

Cash dividends -- $4.52 per share

Balance at December 31, 2019

Net income

Other comprehensive loss

Adjustment to initially adopt ASU 2016-13
Treasury stock purchased

Treasury stock issued

Treasury stock retired
Stock-based compensation activity

Other adjustments

Cash dividends -- $5.36 per share

Common
Stock

Other
Capital

Retained
Earnings

Treasury
Stock

Accumulated
Other
Comprehensive
Loss

Total

$ 

117.6  $  2,723.2  $  5,458.4  $ (4,266.4)  $ 

(384.9)  $  3,647.9 

  1,108.7 

2.3 

(322.9) 
  6,246.5 

  1,541.3 

(8.4) 

8.3 

(420.8) 
  7,366.9 

  2,030.4 

(3.0) 

(613.3) 

(21.0) 

  (4,900.7)   

(778.8) 

(131.8) 

(25.2) 

  (5,836.5)   

1.0 

254.5 

2.1 

119.4 

  3,153.0 

(30.6) 

1.1 

61.6 

276.4 

0.4 

  (2,446.3) 

120.8 

  (8,061.6)    8,092.2 

(26.7) 

(0.4) 

(488.0) 

  1,108.7 

(242.7)   
(2.3)   

(242.7) 
— 
(613.3) 

152.2 
0.8 

(322.9) 
(629.9)    3,730.7 

  1,541.3 

(41.3)   

(41.3) 

(8.3)   

(8.4) 

— 

(778.8) 

(131.8) 

230.3 

2.1 

(420.8) 
(679.5)    4,123.3 

  2,030.4 

(38.8)   

(38.8) 
(3.0) 

  (2,446.3) 

182.4 

— 

250.8 

— 

(488.0) 

Balance at December 31, 2020

$ 

89.9  $  3,491.4  $ 

844.3  $ 

(96.5)  $ 

(718.3)  $  3,610.8 

See notes to consolidated financial statements.

52

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
THE SHERWIN-WILLIAMS COMPANY AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
(millions of dollars, unless otherwise noted)

NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES

Consolidation 

The  consolidated  financial  statements  include  the  accounts  of  The  Sherwin-Williams  Company  and  its  wholly  owned 
subsidiaries (collectively, the Company). Inter-company accounts and transactions have been eliminated. 

Use of Estimates

The  preparation  of  consolidated  financial  statements  in  conformity  with  U.S.  generally  accepted  accounting  principles  (US 
GAAP)  requires  management  to  make  estimates,  judgments  and  assumptions  that  affect  the  amounts  reported  in  the 
consolidated financial statements and accompanying notes. Actual results could differ from those amounts.

Nature of Operations 

The  Company  is  engaged  in  the  development,  manufacture,  distribution  and  sale  of  paint,  coatings  and  related  products  to 
professional, industrial, commercial and retail customers primarily in North and South America, with additional operations in 
the Caribbean region, Europe, Asia and Australia.

Reportable Segments

See Note 21 for further details.

Cash Equivalents

Management  considers  all  highly  liquid  investments  with  a  maturity  of  three  months  or  less  when  purchased  to  be  cash 
equivalents.

Accounts Receivable and Allowance for Doubtful Accounts

Accounts  receivable  were  recorded  at  the  time  of  credit  sales  net  of  allowance  for  credit  losses.  The  Company  recorded  an 
allowance  for  doubtful  accounts  of  $53.5  million,  $36.5  million  and  $45.9  million  at  December  31,  2020,  2019  and  2018, 
respectively, to reduce Accounts receivable to the net amount expected to be collected (estimated net realizable value). 

Effective  January  1,  2020,  the  Company  adopted  Accounting  Standards  Update  (ASU)  2016-13,  “Measurement  of  Credit 
Losses  on  Financial  Instruments”  (ASC  326)  using  the  modified  retrospective  transition  method,  electing  to  not  restate  prior 
periods. This ASU replaced the incurred loss impairment methodology with a methodology that reflects expected credit losses 
and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. As a 
result of the transition method elected, the required comparative period disclosures are prepared in accordance with the incurred 
loss impairment methodology. 

Under ASC 326, the Company reviews the collectibility of the Accounts receivable balance each reporting period and estimates 
the  allowance  based  on  historical  bad  debt  experience,  aging  of  accounts  receivable,  current  creditworthiness  of  customers, 
current economic factors, as well as reasonable and supportable forward-looking information. Accounts receivable balances are 
written-off against the allowance if a final determination of uncollectibility is made. All provisions for allowances for doubtful 
accounts are included in Selling, general and administrative expenses. See Notes 2 and 17 for further details.

53

Property, Plant and Equipment 

Property, plant and equipment (including leasehold improvements) is stated on the basis of cost. Depreciation is provided by the 
straight-line method. Depreciation and amortization are included in the appropriate Cost of goods sold or Selling, general and 
administrative expenses caption on the Statements of Consolidated Income. The major classes of assets and ranges of annual 
depreciation rates are:

Buildings

4.0% – 20.0%

Machinery and equipment

10.0% – 20.0%

Furniture and fixtures

Automobiles and trucks

6.7% – 33.3%

10.0% – 33.3%

Goodwill and Intangible Assets

Goodwill  represents  the  cost  in  excess  of  fair  value  of  net  assets  acquired  in  business  combinations  accounted  for  by  the 
purchase  method.  Intangible  assets  include  indefinite-lived  trademarks,  customer  relationships  and  intellectual  property.  In 
accordance with the Goodwill and Other Intangibles Topic of the Financial Accounting Standards Board (FASB) Accounting 
Standards Codification (ASC), goodwill and indefinite-lived trademarks are not amortized, but instead are tested for impairment 
on an annual basis, as well as whenever an event occurs or circumstances change that indicate impairment has more likely than 
not  occurred.  Finite-lived  intangible  assets  are  amortized  on  a  straight-line  basis  over  the  expected  period  of  benefit,  which 
ranges primarily from 15 to 20 years. See Note 5 for further details.

Impairment of Long-Lived Assets 

In  accordance  with  the  Property,  Plant  and  Equipment  Topic  of  the  ASC,  management  evaluates  the  recoverability  and 
remaining lives of long-lived assets whenever events or changes in circumstances indicate that the carrying amount may not be 
recoverable or the useful life has changed. See Note 5 for further details.

Derivative Instruments

The Company utilizes derivative instruments to mitigate certain risk exposures as part of its overall financial risk management 
policy and accounts for these instruments in accordance with the Derivatives and Hedging Topic of the ASC. Derivatives are 
recorded  as  assets  or  liabilities  in  the  consolidated  balance  sheets  at  fair  value.  Changes  in  fair  value  of  the  derivative 
instruments  are  recognized  immediately  in  earnings  unless  the  derivative  instrument  qualifies  for  and  is  designated  in  an 
effective hedging relationship.

The Company entered into foreign currency forward contracts with maturity dates of less than twelve months in 2020, 2019, 
and 2018, primarily to hedge against value changes in foreign currency. There were no material foreign currency option and 
forward contracts outstanding at December 31, 2020, 2019 and 2018. See Note 18 for further details. 

The Company also entered into cross currency swap contracts to hedge its net investment in European operations in 2020 and 
2019. These contracts qualified for and were designated as net investment hedges as permitted under US GAAP. The changes 
in fair value for the cross currency swaps are recognized in the foreign currency translation adjustments component of AOCI. 
The cash flow impact of these instruments is classified as an investing activity in the consolidated statement of cash flows. See 
Note 15 for further details.

Non-Traded Investments

The  Company  has  investments  in  the  U.S.  affordable  housing  and  historic  renovation  real  estate  markets  and  certain  other 
investments that have been identified as variable interest entities. However, because the Company does not have the power to 
direct  the  day-to-day  operations  of  the  investments  and  the  risk  of  loss  is  limited  to  the  amount  of  contributed  capital,  the 
Company is not considered the primary beneficiary. In accordance with the Consolidation Topic of the ASC, the investments 
are not consolidated. For affordable housing investments entered into prior to the January 1, 2015 adoption of ASU 2014-01, 
the  Company  uses  the  effective  yield  method  to  determine  the  carrying  value  of  the  investments.  Under  the  effective  yield 
method, the initial cost of the investments is amortized to income tax expense over the period that the tax credits are recognized. 
For affordable housing investments entered into on or after the January 1, 2015 adoption of ASU 2014-01, the Company uses 
the  proportional  amortization  method.  Under  the  proportional  amortization  method,  the  initial  cost  of  the  investments  is 
amortized to income tax expense in proportion to the tax credits and other tax benefits received. The carrying amounts of the 
investments, included in Other assets, were $198.2 million, $176.2 million and $181.2 million at December 31, 2020, 2019 and 
2018, respectively. The liabilities recorded on the balance sheets for estimated future capital contributions to the investments 
were $216.3 million, $174.4 million and $183.0 million at December 31, 2020, 2019 and 2018, respectively.

54

Standby Letters of Credit 

The  Company  occasionally  enters  into  standby  letter  of  credit  agreements  to  guarantee  various  operating  activities.  These 
agreements  provide  credit  availability  to  the  various  beneficiaries  if  certain  contractual  events  occur.  Amounts  outstanding 
under  these  agreements  totaled  $51.3  million,  $61.2  million  and  $65.6  million  at  December  31,  2020,  2019  and  2018, 
respectively.

Product Warranties 

The  Company  offers  assurance  type  product  warranties  for  certain  products.  The  specific  terms  and  conditions  of  such 
warranties  vary  depending  on  the  product  or  customer  contract  requirements.  Management  estimated  the  costs  of  unsettled 
product  warranty  claims  based  on  historical  results  and  experience  and  included  an  amount  in  Other  accruals.  Management 
periodically assesses the adequacy of the accrual for product warranty claims and adjusts the accrual as necessary. Changes in 
the Company’s accrual for product warranty claims during 2020, 2019 and 2018, including customer satisfaction settlements 
during the year, were as follows:

Balance at January 1

Charges to expense

Settlements
Divestiture and other adjustments 

Balance at December 31

2020

2019

2018

$ 

$ 

42.3 

38.1 

57.1 

32.5 

(37.1) 

(47.3) 

$  151.4 

31.7 

(57.8) 

(68.2) 

$ 

43.3 

$ 

42.3 

$ 

57.1 

Warranty accruals acquired in connection with the Valspar acquisition include warranties for certain products under extended 
furniture protection plans. The decrease in the accrual for product warranty claims in the year ended December 31, 2018 was 
primarily due to the divestiture of the furniture protection plan business in the third quarter of 2018.

Defined Benefit Pension and Other Postretirement Benefit Plans 

The Company accounts for its defined benefit pension and other postretirement benefit plans in accordance with the Retirement 
Benefits Topic of the ASC, which requires the recognition of a plan’s funded status as an asset for overfunded plans and as a 
liability for unfunded or underfunded plans. See Note 7 for further details.

Environmental Matters

Capital  expenditures  for  ongoing  environmental  compliance  measures  were  recorded  in  Property,  plant  and  equipment,  and 
related  expenses  were  included  in  the  normal  operating  expenses  of  conducting  business.  The  Company  accrued  for 
environmental-related activities for which commitments or clean-up plans have been developed and when such costs could be 
reasonably estimated based on industry standards and professional judgment. Accrued amounts were primarily recorded on an 
undiscounted  basis  and  have  not  been  recorded  net  of  insurance  proceeds  in  accordance  with  the  Offsetting  Subtopic  of  the 
Balance  Sheet  Topic  of  the  ASC.  Environmental-related  expenses  included  direct  costs  of  investigation  and  remediation  and 
indirect costs such as compensation and benefits for employees directly involved in the investigation and remediation activities 
and fees paid to outside engineering, consulting and law firms. See Notes 9 and 18 for further details.

ESOP

The  Company  accounts  for  the  Employee  Stock  Purchase  and  Savings  Plan,  its  employee  stock  ownership  plan  (ESOP),  in 
accordance with the Employee Stock Ownership Plans Subtopic of the Compensation – Stock Ownership Topic of the ASC. 
The Company recognized compensation expense for amounts contributed to the ESOP. See Note 12 for further details.

Stock-Based Compensation 

The  cost  of  the  Company’s  stock-based  compensation  is  recorded  in  accordance  with  the  Stock  Compensation  Topic  of  the 
ASC. See Note 13 for further details.

55

 
 
 
 
 
 
 
Other Liabilities

The  Company  retains  risk  for  certain  liabilities,  primarily  workers’  compensation  claims,  employee  medical  and  disability 
benefits, and automobile, property, general and product liability claims. Estimated amounts were accrued for certain workers’ 
compensation,  employee  medical  and  disability  benefits,  automobile  and  property  claims  filed  but  unsettled,  and  estimated 
claims  incurred  but  not  reported.  Estimates  were  based  upon  management’s  estimated  aggregate  liability  for  claims  incurred 
using  historical  experience,  actuarial  assumptions  followed  in  the  insurance  industry  and  actuarially-developed  models  for 
estimating certain liabilities. Certain estimated general and product liability claims filed but unsettled were accrued based on 
management’s best estimate of ultimate settlement or actuarial calculations of potential liability using industry experience and 
actuarial assumptions developed for similar types of claims.

Foreign Currency Translation

All consolidated non-highly inflationary foreign operations use the local currency of the country of operation as the functional 
currency  and  translated  the  local  currency  asset  and  liability  accounts  at  year-end  exchange  rates  while  income  and  expense 
accounts were translated at average exchange rates. The resulting translation adjustments were included in accumulated other 
comprehensive income (loss) (AOCI), a component of Shareholders’ equity.

Revenue Recognition

The  Company  recognized  revenue  when  performance  obligations  under  the  terms  of  the  agreement  were  satisfied.  This 
generally occurs with the transfer of control of our products to the customer. Collectibility of amounts recorded as revenue was 
probable at the time of recognition. See Note 17 for further details.

Customer and Vendor Consideration

The Company offered certain customers rebate and sales incentive programs which were classified as reductions in net sales. 
Such programs were in the form of volume rebates, rebates that constituted a percentage of sales or rebates for attaining certain 
sales  goals.  The  Company  received  consideration  from  certain  suppliers  of  raw  materials  in  the  form  of  volume  rebates  or 
rebates  that  constituted  a  percentage  of  purchases.  These  rebates  were  recognized  on  an  accrual  basis  by  the  Company  as  a 
reduction of the purchase price of the raw materials and a subsequent reduction of Cost of goods sold when the related product 
was sold.

Costs of Goods Sold 

Included  in  Costs  of  goods  sold  were  costs  for  materials,  manufacturing,  distribution  and  related  support.  Distribution  costs 
included  expenses  related  to  the  distribution  of  products  including  inbound  freight  charges,  purchase  and  receiving  costs, 
warehousing costs, internal transfer costs and other costs incurred to ship products. Also included in Costs of goods sold were 
total technical expenditures, which included research and development costs, quality control, product formulation expenditures 
and other similar items. Research and development costs included in technical expenditures were $97.1 million, $103.1 million 
and $51.9 million for 2020, 2019 and 2018, respectively.

Selling, General and Administrative Expenses 

Selling  costs  included  advertising  expenses,  marketing  costs,  employee  and  store  costs  and  sales  commissions.  The  cost  of 
advertising was expensed as incurred. The Company incurred $363.4 million, $355.2 million and $357.8 million in advertising 
costs during 2020, 2019 and 2018, respectively. General and administrative expenses included human resources, legal, finance 
and other support and administrative functions.

Earnings Per Share 

Common stock held in a revocable trust (see Note 11) was not included in outstanding shares for basic or diluted income per 
share calculations. Basic and diluted net income per share were calculated using the treasury stock method in accordance with 
the Earnings Per Share Topic of the ASC. Basic net income per share amounts were computed based on the weighted-average 
number of shares outstanding during the year. Diluted net income per share amounts were computed based on the weighted-
average number of shares outstanding plus all dilutive securities potentially outstanding during the year. See Note 20 for further 
details.

Reclassifications 

Certain amounts in the consolidated financial statements and notes to the consolidated financial statements for 2018 and 2019 
have been reclassified to conform to the 2020 presentation.

56

NOTE 2 – RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

Adopted in 2020

Effective  January  1,  2020,  the  Company  adopted  ASU  2016-13,  “Measurement  of  Credit  Losses  on  Financial 
Instruments”  (ASC  326).  This  ASU  replaced  the  incurred  loss  impairment  methodology  with  a  methodology  that  reflects 
expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit 
loss estimates. In addition, new disclosures are required. The Company adopted ASU 2016-13 using the modified retrospective 
transition  method.  The  adoption  of  ASU  2016-13  did  not  result  in  a  material  cumulative-effect  adjustment  to  the  opening 
balance  of  retained  earnings  at  January  1,  2020  and  did  not  have  a  material  impact  on  the  Company’s  results  of  operations, 
financial condition or liquidity. See Note 17 for additional information.

Not Yet Adopted

In  December  2019,  the  FASB  issued  ASU  2019-12,  “Income  Taxes  (Topic  740):  Simplifying  the  Accounting  for  Income 
Taxes.” The ASU simplifies the accounting for income taxes by removing certain exceptions to the general principles in ASC 
740. The amendments also improve consistent application of and simplify U.S. GAAP for other areas of ASC 740 by clarifying 
and  amending  existing  guidance.  The  standards  update  is  effective  for  fiscal  years  and  interim  periods  beginning  after 
December 15, 2020, with early adoption permitted. The adoption of ASU 2019-12 is not expected to have a material impact on 
the Company’s financial position, results of operations or cash flows.

NOTE 3 – ACQUISITIONS AND DIVESTITURES

During 2019, the Company completed the acquisition of a domestic packaging company and two European coatings companies 
for an aggregate purchase price of $84.4 million, including amounts withheld as security for certain representations, warranties 
and  obligations  of  the  sellers.  These  acquisitions  support  the  growth  of  the  Performance  Coatings  Group  by  providing  new 
technologies and an expanded global platform. The acquisitions have been accounted for as business combinations. The results 
of operations of these companies have been included in the consolidated financial statements since the date of acquisition. Pro 
forma  results  of  operations  have  not  been  presented  as  the  impact  on  the  Company’s  consolidated  financial  results  was  not 
material.

On  February  17,  2021,  the  Company  signed  a  definitive  agreement  to  divest  Wattyl,  an  Australian  and  New  Zealand 
manufacturer and seller of architectural and protective paint and coatings with annual revenue of approximately $200 million 
and 750 employees. The divestiture will allow the Company to focus its resources on global opportunities which align with our 
long-term  strategies.  The  transaction  is  expected  to  close  during  the  first  quarter  of  2021,  subject  to  customary  closing 
conditions. In connection with the sale, we expect to incur a loss in the first quarter of 2021 that is not material.

NOTE 4 – INVENTORIES

Included in Inventories were the following:

Finished goods

2020

2019

2018

$ 

1,427.6 

$ 

1,509.6 

$ 

1,426.4 

Work in process and raw materials

376.5 

380.0 

388.9 

Inventories

$ 

1,804.1 

$ 

1,889.6 

$ 

1,815.3 

Inventories  were  stated  at  the  lower  of  cost  or  net  realizable  value,  with  cost  primarily  determined  on  the  last-in,  first-out 
(LIFO) method. Management believes that the use of LIFO results in a better matching of costs and revenues. 

The  following  table  summarizes  the  extent  to  which  the  Company’s  Inventories  use  the  LIFO  cost  method,  and  presents  the 
effect on Inventories had the Company used the first-in, first-out (FIFO) inventory valuation method.

Percentage of total inventories on LIFO

 72 %

 72 %

 72 %

Excess of FIFO over LIFO

$ 

312.1 

$ 

339.8 

$ 

377.1 

2020

2019

2018

The Company recorded a reserve for obsolescence of $125.8 million, $115.4 million and $105.9 million at December 31, 2020, 
2019 and 2018, respectively, to reduce Inventories to their estimated net realizable value.

57

 
 
 
NOTE 5 – GOODWILL, INTANGIBLE AND LONG-LIVED ASSETS

Included in Property, plant and equipment, net were the following:

Land

Buildings

Machinery and equipment

Construction in progress

Property, plant and equipment, gross

Less allowances for depreciation

2020

2019

2018

$ 

283.5 

$ 

242.1 

$ 

1,098.0 

3,026.8 

140.5 

4,548.8 

2,714.3 

1,044.2 

2,952.1 

144.0 

4,382.4 

2,547.2 

244.6 

979.1 

2,668.5 

147.9 

4,040.1 

2,263.3 

Property, plant and equipment, net

$ 

1,834.5 

$ 

1,835.2 

$ 

1,776.8 

In accordance with the Property, Plant and Equipment Topic of the ASC, whenever events or changes in circumstances indicate 
that the carrying value of long-lived assets may not be recoverable or the useful life may have changed, impairment tests are to 
be performed. Subsequent to the adoption of ASU 2016-02, right-of-use assets recognized in the consolidated balance sheet are 
considered to be long-lived assets. Undiscounted cash flows were used to calculate the recoverable value of long-lived assets to 
determine  if  such  assets  were  not  recoverable.  If  the  carrying  value  of  the  assets  was  deemed  to  not  be  recoverable,  the 
impairment to be  recognized is  the  amount by which  the carrying value of  the assets exceeds the estimated  fair  value of the 
assets as determined in accordance with the Fair Value Topic of the ASC. No material impairments of long-lived assets were 
recorded in 2020, 2019 or 2018.

During 2019, the Company acquired three companies which resulted in the recognition of goodwill of $14.2 million and finite-
lived intangibles of $34.9 million. See Note 3 for additional information related to the acquisitions.

In accordance with the Goodwill and Other Intangibles Topic of the ASC, goodwill and indefinite-lived intangible assets are 
tested for impairment annually, and interim impairment tests are performed whenever an event occurs or circumstances change 
that  indicate  an  impairment  has  more  likely  than  not  occurred.  October  1  has  been  established  for  the  annual  impairment 
review.  At  the  time  of  impairment  testing,  values  are  estimated  separately  for  goodwill  and  trademarks  with  indefinite  lives 
using  a  valuation  model,  incorporating  discount  rates  commensurate  with  the  risks  involved  for  each  group  of  assets.  An 
optional qualitative assessment may alleviate the need to perform the quantitative goodwill impairment test when impairment is 
unlikely. 

The  annual  impairment  review  performed  as  of  October  1,  2020  resulted  in  trademark  impairment  of  $2.3  million  in  the 
Performance Coatings Group related to lower than anticipated sales of an acquired brand and no goodwill impairment.  

During the fourth quarter of 2019, the Company performed a strategic review of its business lines as part of the annual planning 
cycle.  Decisions  were  made  during  this  review  related  to  certain  brands  which  resulted  in  a  reduction  to  the  long-term 
forecasted net sales for certain indefinite-lived trademarks acquired in the Valspar acquisition within the Performance Coatings 
and  Consumer  Brands  Groups.  As  a  result  of  the  strategic  decisions  made  at  that  time  and  in  conjunction  with  the  annual 
impairment  review  performed  as  of  October  1,  2019,  the  Company  recognized  non-cash  pre-tax  impairment  charges  totaling 
$122.1  million  related  to  certain  recently  acquired  indefinite-lived  trademarks.  These  charges  included  impairments  totaling 
$117.0  million  in  the  Performance  Coatings  Group  and  $5.1  million  in  the  Consumer  Brands  Group.  In  the  Performance 
Coatings  Group,  $75.6  million  related  to  trademarks  in  North  America  directly  associated  with  strategic  decisions  made  to 
rebrand  industrial  products  to  the  Sherwin-Williams®  brand  name,  $25.7  million  related  to  trademarks  in  the  Asia  Pacific 
region as a direct result of recent performance that reduced the long-term forecasted net sales and $15.7 million related to other 
recently acquired trademarks in various regions.The annual impairment review did not result in any goodwill impairment.

The annual impairment reviews performed as of October 1, 2018 did not result in any goodwill or trademark impairment.

58

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A summary of changes in the Company’s carrying value of goodwill by Reportable Segment is as follows:

Goodwill
Balance at January 1, 2018 (1)
Acquisition adjustments

Currency and other adjustments

Balance at December 31, 2018 (1)

Acquisitions

Currency and other adjustments

Balance at December 31, 2019 (1)

Currency and other adjustments

Balance at December 31, 2020 (1)

The Americas 
Group

Consumer 
Brands
Group

Performance 
Coatings
Group

Consolidated
Totals

$ 

2,555.6 

$ 

2,233.2 

$ 

2,025.5 

$ 

6,814.3 

(273.9) 

(25.1) 

2,256.6 

2,256.6 

(413.3) 

(66.1) 

1,753.8 

0.1 

1,753.9 

0.7 

900.8 

20.0 

2,946.3 

14.2 

33.8 

2,994.3 

43.6 

213.6 

(71.2) 

6,956.7 

14.2 

33.9 

7,004.8 

44.3 

$ 

2,256.6 

$ 

1,754.6 

$ 

3,037.9 

$ 

7,049.1 

 (1)  Net of accumulated impairment losses of $19.4 ($10.5 million in The Americas Group, $8.1 million  in the Consumer Brands Group and $0.8 million 

in the Performance Coatings Group).

A summary of the Company’s carrying value of intangible assets is as follows: 

Finite-Lived Intangible Assets

Software

Customer 
Relationships

Intellectual 
Property

All Other

Subtotal

Trademarks
With 
Indefinite
Lives (1)

Total
Intangible
Assets

December 31, 2020

Gross

$ 

166.8  $ 

3,181.6  $  1,730.3  $ 

306.8  $  5,385.5 

Accumulated amortization

(142.8) 

(804.7) 

(310.0) 

(273.4) 

(1,530.9) 

Net value

$ 

24.0  $ 

2,376.9  $  1,420.3  $ 

33.4  $  3,854.6 

$ 

616.6 

$  4,471.2 

December 31, 2019

Gross

$ 

166.4  $ 

3,062.8  $  1,730.3  $ 

312.9  $  5,272.4 

Accumulated amortization

(134.8) 

(527.5) 

(223.5) 

(260.5) 

(1,146.3) 

Net value

$ 

31.6  $ 

2,535.3  $  1,506.8  $ 

52.4  $  4,126.1 

$ 

608.4 

$  4,734.5 

December 31, 2018

Gross

$ 

165.2  $ 

3,103.7  $  1,730.3  $ 

315.0  $  5,314.2 

Accumulated amortization

(127.3) 

(326.3) 

(137.0) 

(256.2) 

(846.8) 

Net value

$ 

37.9  $ 

2,777.4  $  1,593.3  $ 

58.8  $  4,467.4 

$ 

734.2 

$  5,201.6 

(1)  Trademarks  with  indefinite  lives  as  of December  31,  2020  is  net  of  accumulated  impairment  losses  of $124.4  million.  Trademarks  with  indefinite 
lives as of December 31, 2019 is net of accumulated impairment losses of $122.1 million. There were no material accumulated impairment losses as 
of December 31, 2018.

Amortization  of  finite-lived  intangible  assets  is  estimated  as  follows  for  the  next  five  years:  $308.8  million  in  2021, 
$306.4 million in 2022, $303.7 million in 2023, $301.0 million in 2024 and $297.3 million in 2025.

Although  the  Company  believes  its  estimates  of  fair  value  related  to  reporting  units  and  indefinite-lived  trademarks  are 
reasonable, actual financial results could differ from those estimates due to the inherent uncertainty involved in making such 
estimates. Changes in assumptions concerning future financial results or other underlying assumptions could have a significant 
impact and future impairment charges may be required.

59

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 6 – DEBT

The table below summarizes the carrying value of the Company’s outstanding debt, net of capitalized debt issuance costs:

3.45% Senior Notes 
4.50% Senior Notes 
2.95% Senior Notes
3.80% Senior Notes
3.125% Senior Notes 
2.30% Senior Notes 
3.30% Senior Notes 
4.20% Senior Notes 
3.45% Senior Notes
4.55% Senior Notes
3.95% Senior Notes 
4.00% Senior Notes
2.75% Senior Notes 
3.30% Senior Notes 
4.40% Senior Notes 
7.375% Debentures
0.92% Fixed Rate Loan
7.45% Debentures
0.53% to 8.00% Promissory Notes
Floating Rate Loan
2.25% Senior Notes 
7.25% Senior Notes 

Total (1)

Less amounts due within one year
Long-term debt

2020

2019

2018

$ 

1,485.0 
1,229.4 

$ 

Due Date
2027
2047
2029
2049
2024
2030
2050
2022
2025
2045
2026
2042
2022
2025
2045
2027
2021
2097
Through 2027
2021
2020
2019

1,488.6 
1,230.8 
791.7 
542.8 
497.7 
495.8 
493.7 
405.7 
398.3 
394.5 
357.8 
296.6 
259.6 
249.5 
239.6 
119.1 
24.4 
3.5 
2.3 

$ 

1,486.8 
1,230.1 
790.7 
542.5 
497.0 

411.3 
398.0 
394.3 
359.3 
296.4 
757.1 
249.4 
239.2 
119.1 
22.4 
3.5 
2.9 
251.9 
428.6 

8,292.0 
25.1 
8,266.9 

$ 

8,480.5 
429.8 
8,050.7 

$ 

$ 

496.3 

416.8 
397.6 
394.1 
360.8 
296.3 
1,242.9 
249.3 
238.7 
119.0 
22.9 
3.5 
3.3 
257.4 
1,496.0 
306.0 
9,015.3 
307.2 
8,708.1 

(1)   Net of capitalized debt issuance costs of $52.9 million, $50.6 million and $49.1 million at December 31, 2020, 2019 and 2018, respectively. 

Maturities of long-term debt are as follows for the next five years: $25.1 million in 2021; $661.0 million in 2022; $0.3 million 
in  2023,  $500.2  million  in  2024  and  $650.1  million  in  2025.  Interest  expense  on  long-term  debt  was  $320.5  million,  $321.3 
million and $343.1 million for 2020, 2019 and 2018, respectively.

Among other restrictions, the Company’s notes, debentures and revolving credit agreement contain certain covenants relating to 
liens, ratings changes, merger and sale of assets, consolidated leverage and change of control, as defined in the agreements. In 
the event of default under any one of these arrangements, acceleration of the maturity of any one or more of these borrowings 
may result. The Company was in compliance with all covenants for all years presented.

In March 2020, the Company issued $500.0 million of 2.30% Senior Notes due May 2030 and $500.0 million of 3.30% Senior 
Notes due May 2050 in a public offering. The net proceeds from the issuance of these notes were used to repurchase a portion 
of the 2.75% Senior Notes due 2022 and redeem the 2.25% Senior Notes due May 2020. The repurchase of the 2.75% Senior 
Notes due 2022 during the first quarter of 2020 resulted in a loss of $21.3 million recorded in Other expense - net. See Note 18.

In  August  2019,  the  Company  issued  $800.0  million  of  2.95%  Senior  Notes  due  2029  and  $550.0  million  of  3.80%  Senior 
Notes due 2049 in a public offering. The net proceeds from the issuance of these are being used for general corporate purposes.

In  August  2019,  the  Company  repurchased  $1.010  billion  of  its  2.25%  Senior  Notes  due  2020  and  $490.0  million  of 
its 2.75% Senior Notes due 2022. These repurchases resulted in a loss of $14.8 million recorded in Other expense - net. See 
Note 18.

In June 2019, the Company repurchased $60.9 million of its 2.25% Senior Notes due May 2020. This repurchase resulted in an 
insignificant gain. 

60

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Short-Term Borrowings

On July 19, 2018, the Company and three of its wholly-owned subsidiaries, Sherwin-Williams Canada, Inc., Sherwin-Williams 
Luxembourg S.à r.l and Sherwin-Williams UK Holding Limited (all together with the Company, the Borrowers), entered into a 
new five-year $2.000 billion credit agreement. This credit agreement may be used for general corporate purposes, including the 
financing  of  working  capital  requirements,  and  replaced  a  credit  agreement  dated  July  16,  2015,  as  amended,  which  was 
terminated.  This  credit  agreement  allows  the  Company  to  extend  the  maturity  of  the  facility  with  two  one-year  extension 
options and the Borrowers to increase the aggregate amount of the facility to $2.750 billion, both of which are subject to the 
discretion  of  each  lender.  In  addition,  the  Borrowers  may  request  letters  of  credit  in  an  amount  of  up  to  $250.0  million.  On 
October 8, 2019, the Company amended this credit agreement to, among other things, extend the maturity date to October 8, 
2024. At December 31, 2020, 2019 and 2018, there were no short-term borrowings under this credit agreement.

On May 6, 2016, the Company entered into a five-year credit agreement, subsequently amended on multiple dates to extend the 
maturity of the agreement. This credit agreement gives the Company the right to borrow and to obtain the issuance, renewal, 
extension and increase of a letter of credit up to an aggregate availability of $875.0 million at December 31, 2020. In September 
2017, the Company entered into an additional five-year letter of credit agreement, subsequently amended on multiple dates to 
extend  the  maturity  of  the  agreement,  with  an  aggregate  availability  of  $625.0  million  at  December  31,  2020.  Both  of  these 
credit  agreements  are  being  used  for  general  corporate  purposes.  At  December  31,  2020,  2019  and  2018,  there  were  no 
borrowings outstanding under these credit agreements.

There  were  no  borrowings  outstanding  under  the  Company’s  domestic  commercial  paper  program  at  December  31,  2020. 
Borrowings  outstanding  under  the  Company’s  domestic  commercial  paper  program  at  December  31,  2019  and  2018  were 
$191.9  million  and  $291.4  million,  respectively  with  a  weighted  average  interest  rate  of  2.1%  and  3.0%,  respectively. 
Borrowings outstanding under various foreign programs were $0.1 million, $12.8 million and $37.0 million at December 31, 
2020, 2019 and 2018, respectively with a weighted average interest rate of 0.2%, 4.3% and 9.3%, respectively.

NOTE 7 – PENSION, HEALTH CARE AND OTHER POSTRETIREMENT BENEFITS

The  Company  provides  pension  benefits  to  substantially  all  full-time  employees  through  primarily  noncontributory  defined 
contribution  or  defined  benefit  plans  and  certain  health  care  and  life  insurance  benefits  to  domestic  active  employees  and 
eligible  retirees.  In  accordance  with  the  Retirement  Benefits  Topic  of  the  ASC,  the  Company  recognizes  an  asset  for 
overfunded defined benefit pension or other postretirement benefit plans and a liability for unfunded or underfunded plans. In 
addition, actuarial gains and losses and prior service costs of such plans are recorded in AOCI. The amounts recorded in AOCI 
will  continue  to  be  modified  as  actuarial  assumptions  and  service  costs  change,  and  all  such  amounts  will  be  amortized  to 
expense over a period of years through the net pension cost (credit) and net periodic benefit cost (credit).

Health Care Plans 

The  Company  provides  certain  domestic  health  care  plans  that  are  contributory  and  contain  cost-sharing  features  such  as 
deductibles and coinsurance. There were 27,782, 27,030 and 26,323 active employees entitled to receive benefits under these 
plans  at  December  31,  2020,  2019  and  2018,  respectively.  The  cost  of  these  benefits  for  active  employees,  which  includes 
claims incurred and claims incurred but not reported, amounted to $298.8 million, $301.6 million and $298.8 million for 2020, 
2019 and 2018, respectively.

Defined Contribution Pension Plans

The  Company’s  annual  contribution  for  its  domestic  defined  contribution  pension  plan  was  $77.0  million,  $72.7  million  and 
$65.2 million for 2020, 2019 and 2018, respectively. The contribution percentage ranges from two percent to seven percent of 
compensation  for  covered  employees  based  on  an  age  and  service  formula.  Assets  in  employee  accounts  of  the  domestic 
defined  contribution  pension  plan  are  invested  in  various  investment  funds  as  directed  by  the  participants.  These  investment 
funds did not own a significant number of shares of the Company’s common stock for any year presented. 

The Company’s annual contributions for its foreign defined contribution pension plans, which are based on various percentages 
of compensation for covered employees up to certain limits, were $22.5 million, $24.5 million and $19.5 million for 2020, 2019 
and 2018, respectively. Assets in employee accounts of the foreign defined contribution pension plans are invested in various 
investment funds. These investment funds did not own a significant number of shares of the Company’s common stock for any 
year presented.

61

Defined Benefit Pension Plans

In  2018,  the  Company’s  domestic  defined  benefit  pension  plan  was  split  into  two  separate  overfunded  plans:  one  that  will 
continue to operate, and one that was frozen and subsequently terminated during 2018 (Terminated Plan). Active participants in 
the  Terminated  Plan  were  moved  to  the  Company’s  domestic  defined  contribution  plan  (Qualified  Replacement  Plan).  The 
Company settled the liabilities of the Terminated Plan through a combination of (i) lump sum payments to eligible participants 
who elected to receive them and (ii) the purchase of annuity contracts for participants who either did not elect lump sums or 
were already receiving benefit payments. The lump sum payments were paid in December 2018 and resulted in a settlement 
charge  of  $37.6  million  in  2018.  During  the  first  quarter  of  2019,  the  Company  purchased  annuity  contracts  to  settle  the 
remaining liabilities of the Terminated Plan. The annuity contract purchase resulted in a settlement charge of $32.4 million in 
the  first  quarter  of  2019.  The  remaining  surplus  of  the  Terminated  Plan  is  being  used,  as  prescribed  in  the  applicable 
regulations,  to  fund  Company  contributions  to  the  Qualified  Replacement  Plan.  During  2019,  the  Company  transferred  the 
remaining surplus of $242.2 million to a suspense account held within a trust for the Qualified Replacement Plan. This amount 
included $131.8 million of Company common stock (300,000 shares). The shares are treated as treasury stock in accordance 
with ASC 715. See Note 11. The remaining surplus consists of investment funds held at fair value. See Note 16.

At December 31, 2020, the domestic defined benefit pension plan was overfunded, with a projected benefit obligation of $118.6 
million, fair value of plan assets of $144.3 million and excess plan assets of $25.7 million. The plan was funded in accordance 
with all applicable regulations at December 31, 2020. At December 31, 2019, the domestic defined benefit pension plan was 
overfunded, with a projected benefit obligation of $103.0 million, fair value of plan assets of $125.9 million and excess plan 
assets of $22.9 million. At December 31, 2018, the domestic defined benefit pension plans were overfunded, with a projected 
benefit obligation of $524.7 million, fair value of plan assets of $777.0 million and excess plan assets of $252.3 million.

The  Company  has  thirty-one  foreign  defined  benefit  pension  plans.  At  December  31,  2020,  twenty-six  of  the  Company’s 
foreign defined benefit pension plans were unfunded or underfunded, with combined accumulated benefit obligations, projected 
benefit obligations, fair values of net assets and deficiencies of plan assets of $231.5 million, $259.9 million, $149.6 million 
and $110.3 million, respectively.

The Company expects to make the following benefit payments for all domestic and foreign defined benefit pension plans: $15.9 
million in 2021; $14.1 million in 2022; $15.7 million in 2023; $16.2 million in 2024; $16.7 million in 2025; and $95.2 million 
in 2026 through 2030. The Company expects to contribute $5.2 million to the foreign plans in 2021.

The estimated net actuarial losses and prior service costs for the defined benefit pension plans that are expected to be amortized 
from AOCI into the net pension costs in 2021 are $1.5 million and $1.0 million, respectively.

62

The following table summarizes the components of the net pension costs and AOCI related to the defined benefit pension plans:

Net pension cost:

Service cost

Interest cost

Expected return on plan assets

Amortization of prior service cost

Amortization of actuarial losses

Ongoing pension cost (credit)

  Settlement costs (credits)

Curtailment cost

Net pension cost

Other changes in plan assets and projected benefit 
obligation recognized in AOCI (before taxes):

Net actuarial losses (gains) arising during the 

year

Amortization of actuarial losses

Amortization of prior service cost

(Loss) gain recognized for settlement

Prior service cost recognized for curtailment

(Gain) arising from curtailment
Exchange rate gain (loss) recognized during the 

year

Total recognized in AOCI
Total recognized in net pension cost and 

AOCI

Domestic
Defined Benefit Pension Plans

Foreign
Defined Benefit Pension Plans

2020

2019

2018

2020

2019

2018

$ 

4.4  $ 

3.5  $ 

7.3  $ 

6.8  $ 

5.9  $ 

3.2 

4.8 

32.2 

6.9 

9.4 

8.2 

9.5 

(6.3)   

(5.3)   

(53.0)   

(10.0)   

(10.3)   

(10.8) 

1.4 

3.5 

1.4 

2.7 

4.4 

32.4 

2.7 

36.8 

(4.5)   

(22.0)   

(10.0)   

37.6 

0.8 

28.4 

1.0 

4.7 

0.2 

4.9 

1.0 

6.0 

0.3 

6.3 

1.5 

8.4 

(0.4) 

8.0 

29.9 

4.6 

7.0 

(0.5) 

13.2 

(5.1) 

(1.0)   

(1.0)   

(1.5) 

(1.4)   

(1.4)   

(3.5) 

(32.4)   

(37.6)   

(0.2)   

(0.3)   

0.4 

(0.8) 

(0.8) 

(5.7)   

(52.7)   

(8.2)   

(0.7) 

1.0 

12.2 

1.7 

7.0 

(2.0) 

(8.2) 

$ 

(3.0)  $ 

(15.9)  $ 

20.2  $ 

11.9  $ 

18.5  $ 

(0.2) 

Prior service cost (credit) arising during the year

0.2 

3.1 

Service cost is recorded in Cost of goods sold and Selling, general and administrative expense. All other components of Net 
pension costs are recorded in Other expense - net. 

The Company employs a total return investment approach for the domestic and foreign defined benefit pension plan assets. A 
mix of equities and fixed income investments are used to maximize the long-term return of assets for a prudent level of risk. In 
determining the expected long-term rate of return on defined benefit pension plan assets, management considers the historical 
rates  of  return,  the  nature  of  investments  and  an  expectation  of  future  investment  strategies.  The  target  allocations  for  plan 
assets are 35% – 65% equity securities and 35% – 55% fixed income securities.

63

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following tables summarize the fair value of the defined benefit pension plan assets at December 31, 2020, 2019 and 2018. 
The presentation is in accordance with the Retirement Benefits Topic of the ASC.

Quoted Prices
in Active 
Markets for 
Identical 
Assets 
(Level 1)

Significant 
Other
Observable 
Inputs
(Level 2)

Significant
Unobservable

Inputs
(Level 3)

Fair value at 
December 31, 
2020

Investments at fair value:
Equity investments (1)
Fixed income investments (2)
Other assets (3)

Total investments in fair value hierarchy
Investments measured at NAV or its equivalent (4)
Total investments

$ 

134.9 

$ 

182.3 

39.2 

$ 

13.9 

24.3 

356.4 

$ 

38.2 

$ 

121.0 

158.0 

39.2 

318.2 

106.1 

462.5 

$ 

Quoted Prices 
in Active 
Markets for 
Identical 
Assets 
(Level 1)

Significant 
Other
Observable 
Inputs
(Level 2)

Significant
Unobservable 
Inputs
(Level 3)

Fair value at 
December 31, 
2019

Investments at fair value:
Equity investments (1)
Fixed income investments (2)
Other assets (3)

Total investments in fair value hierarchy
Investments measured at NAV or its equivalent (4)
Total investments

$ 

115.7 

$ 

7.9 

$ 

173.4 

36.6 

29.7 

325.7 

$ 

37.6 

$ 

107.8 

143.7 

36.6 

288.1 

88.3 

414.0 

$ 

Quoted Prices 
in Active 
Markets for 
Identical 
Assets 
(Level 1)

Significant 
Other
Observable 
Inputs
(Level 2)

Significant
Unobservable 
Inputs
(Level 3)

Fair value at 
December 31, 
2018

Investments at fair value:
Equity investments (1)
Fixed income investments (2)
Other assets (3)

Total investments in fair value hierarchy
Investments measured at NAV or its equivalent (4)
Total investments

$ 

215.8 

$ 

124.0 

$ 

609.9 

38.4 

462.8 

864.1 

$ 

586.8 

$ 

91.8 

147.1 

38.4 

277.3 

166.4 

$ 

1,030.5 

(1)  This category includes actively managed equity assets that track primarily to the S&P 500.
(2)  This category includes government and corporate bonds that track primarily to the Barclays Capital Aggregate Bond Index.
(3)  This category includes real estate and pooled investment funds.
(4)    This category includes pooled investment funds and private equity funds that are measured at NAV or its equivalent using the practical expedient. 

Therefore, these investments are not classified in the fair value hierarchy.

As of December 31, 2018 there were 300,000 shares of the Company’s common stock with a market value of $118.0 million 
included  as  equity  investments  in  the  domestic  defined  benefit  pension  plan  assets.  There  were  no  shares  of  the  Company’s 
common stock included as equity investments in the domestic defined benefit pension plan assets at December 31, 2020 and 
December 31, 2019 due to the wind-up of the Terminated Plan. 

64

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following table summarizes the obligations, plan assets and assumptions used for the defined benefit pension plans, which 
are all measured as of December 31:

Accumulated benefit obligations 

at end of year

Projected benefit obligations:

Domestic
Defined Benefit Pension Plans

Foreign
Defined Benefit Pension Plans

2020

2019

2018

2020

2019

2018

$  114.2 

$ 

97.2 

$ 

521.0 

$  370.2 

$ 

331.7 

$ 

280.0 

Balances at beginning of year

$  103.0 

$ 

524.7 

$ 

916.2 

$  360.7 

$ 

315.8 

$ 

349.6 

Service cost

Interest cost

Actuarial losses (gains)

Contributions and other

Settlements

Effect of foreign exchange

Benefits paid

Balances at end of year

Plan assets:

Balances at beginning of year

Actual returns on plan assets

Contributions and other

Settlements

Transfer related to plan termination

Effect of foreign exchange

Benefits paid

Balances at end of year

Excess (deficient) plan assets over 
projected benefit obligations

Assets and liabilities recognized in the 

Consolidated Balance Sheets:

Deferred pension assets

Other accruals

Other long-term liabilities

Amounts recognized in AOCI:

Net actuarial gains (losses)

Prior service (costs) credits

Weighted-average assumptions used to 

determine projected benefit obligations:

Discount rate

Rate of compensation increase

Weighted-average assumptions used to 

determine net pension cost:

Discount rate

Expected long-term rate of 

return on assets

Rate of compensation increase

4.4 

3.2 

11.0 

0.2 

(3.2) 

118.6 

125.9 

21.6 

(3.2) 

144.3 

3.5 

4.8 

4.4 

3.1 

7.3 

32.2 

(13.6) 

3.8 

(429.3) 

(379.1) 

(8.2) 

103.0 

(42.1) 

524.7 

6.8 

6.9 

25.3 

(0.1) 

(4.3) 

16.0 

(10.2) 

401.1 

5.9 

9.4 

36.2 

0.7 

(6.6) 

7.8 

(8.5) 

360.7 

8.2 

9.5 

(21.0) 

1.6 

(6.3) 

(16.3) 

(9.5) 

315.8 

777.0 

  1,188.6 

288.1 

253.5 

280.0 

31.7 

9.6 

(429.3) 

(245.3) 

(8.2) 

125.9 

(379.1) 

(42.1) 

777.0 

28.9 

5.9 

(4.3) 

9.8 

(10.2) 

318.2 

33.3 

7.7 

(6.6) 

8.7 

(8.5) 

288.1 

(4.9) 

8.3 

(6.3) 

(14.1) 

(9.5) 

253.5 

$ 

25.7 

$ 

22.9 

$ 

252.3 

$ 

(82.9) 

$ 

(72.6) 

$ 

(62.3) 

$ 

25.7 

$ 

22.9 

$ 

252.3 

$ 

27.4 

$ 

20.1 

$ 

18.4 

$ 

25.7 

$ 

22.9 

$ 

252.3 

$ 

(82.9) 

$ 

(72.6) 

$ 

(62.3) 

(2.5) 

(107.8) 

(2.3) 

(90.4) 

(2.7) 

(78.0) 

$ 

$ 

2.5 

(6.2) 

(3.7) 

$ 

$ 

(2.0) 

(7.4) 

(9.4) 

$ 

(56.4) 

$ 

(5.7) 

(45.4) 
0.5 

$ 

(37.9) 

$ 

(25.7) 

$ 

(62.1) 

$ 

(44.9) 

$ 

(37.9) 

$ 

(25.7) 

 2.85 %

 3.00 %

 3.44 %

 3.00 %

 3.60 %

 3.17 %

 1.63 %

 2.91 %

 2.17 %

 3.09 %

 3.04 %

 3.65 %

 3.44 %

 3.60 %

 3.60 %

 2.17 %

 3.04 %

 2.73 %

 5.00 %

 3.00 %

 5.00 %

 3.17 %

 5.00 %

 3.33 %

 3.62 %

 3.09 %

 4.09 %

 3.65 %

 3.84 %

 3.69 %

65

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other Postretirement Benefits

Employees of the Company hired in the United States prior to January 1, 1993 who are not members of a collective bargaining 
unit, and certain groups of employees added through acquisitions, are eligible for health care and life insurance benefits upon 
retirement, subject to the terms of the unfunded plans. There were 3,465, 3,481 and 3,498 retired employees entitled to receive 
such postretirement benefits at December 31, 2020, 2019 and 2018, respectively.

The following table summarizes the obligation and the assumptions used for other postretirement benefits:

Benefit obligation:

Balance at beginning of year - unfunded

$ 

280.5 

$ 

274.6 

$ 

290.8 

Other Postretirement Benefits

2020

2019

2018

Service cost

Interest cost

Actuarial loss (gain)

Plan amendments

Benefits paid

Balance at end of year - unfunded

Liabilities recognized in the Consolidated Balance Sheets:

Other accruals

Postretirement benefits other than pensions

Amounts recognized in AOCI:

Net actuarial losses

Prior service (cost) credits

1.5 

7.6 

19.7 

1.0 

1.5 

11.2 

12.8 

(18.7) 

(19.6) 

291.6 

$ 

280.5 

$ 

2.0 

10.2 

(9.0) 

(0.1) 

(19.3) 

274.6 

(16.0) 

$ 

(17.5) 

$ 

(275.6) 

(263.0) 

(291.6) 

$ 

(280.5) 

  $ 

(17.0) 

(257.6) 

(274.6) 

(62.8) 

$ 

(45.1) 

$ 

(32.8) 

(0.9) 

1.1 

6.1 

(63.7) 

$ 

(44.0) 

$ 

(26.7) 

$ 

$ 

$ 

$ 

$ 

Weighted-average assumptions used to determine benefit obligation:

Discount rate

Health care cost trend rate - pre-65

Health care cost trend rate - post-65

Prescription drug cost increases

Employer Group Waiver Plan (EGWP) trend rate

Weighted-average assumptions used to determine net periodic benefit cost:

Discount rate

Health care cost trend rate - pre-65

Health care cost trend rate - post-65

Prescription drug cost increases

 2.49 %

 6.06 %

 5.13 %

 8.25 %

 8.25 %

 3.22 %

 6.38 %

 5.25 %

 9.00 %

 3.22 %

 6.38 %

 5.25 %

 9.00 %

 9.00 %

 4.21 %

 6.69 %

 4.94 %

 9.75 %

 4.21 %

 6.69 %

 4.94 %

 9.75 %

 9.75 %

 3.61 %

 7.00 %

 5.00 %

 11.00 %

66

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following table summarizes the components of the net periodic benefit cost and AOCI related to postretirement benefits 
other than pensions:

Net periodic benefit cost:

Service cost

Interest cost

Amortization of actuarial losses

Amortization of prior service credit

Net periodic benefit cost 

Other changes in projected benefit obligation recognized in 

AOCI (before taxes):

Net actuarial loss (gain) arising during the year

Prior service cost (credit) arising during the year

Amortization of actuarial losses
Amortization of prior service credit

Total recognized in AOCI

Other Postretirement Benefits

2020

2019

2018

$ 

1.5  $ 

1.5  $ 

7.6 

2.0 

(1.1)   

10.0 

19.7 

0.9 

(2.0)   
1.1 

19.7 

11.2 

0.5 

(5.0)   

8.2 

12.8 

(0.5)   
5.0 

17.3 

Total recognized in net periodic benefit cost and AOCI

$ 

29.7  $ 

25.5  $ 

2.0 

10.2 

2.3 

(6.6) 

7.9 

(9.0) 

(0.1) 

(2.3) 
6.6 

(4.8) 

3.1 

The  estimated  net  actuarial  losses  and  prior  service  costs  for  other  postretirement  benefits  that  are  expected  to  be  amortized 
from AOCI into net periodic benefit cost in 2021 are $4.7 million and $0.3 million, respectively.

The assumed health care cost trend rate and prescription drug cost increases used to determine the net periodic benefit cost for 
postretirement health care benefits for 2021 both decrease in each successive year until reaching 4.5% in 2027.

The Company expects to make retiree health care benefit cash payments as follows:

2021

2022

2023

2024

2025

2026 through 2030

$ 

16.1 

16.8 

17.0 

18.3 

18.3 

84.8 

Total expected benefit cash payments $ 

171.3 

67

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 8 – LEASES

The Company leases retail stores, manufacturing and distribution facilities, office space and equipment under operating lease 
agreements. Operating lease right-of-use (ROU) assets and lease liabilities are recognized based on the present value of lease 
payments over the lease term. The majority of the ROU asset and lease liability balances relate to the retail operations of The 
Americas Group. 

Most leases include one or more options to renew. The exercise of lease renewal options is at the Company’s discretion and is 
not reasonably certain at lease commencement. The Company does not account for lease and non-lease components of contracts 
separately for any underlying asset class. Some leases have variable payments, however, because they are not based on an index 
or  rate,  they  are  not  included  in  the  ROU  assets  and  liabilities.  Variable  payments  for  real  estate  leases  relate  primarily  to 
common area maintenance, insurance, taxes and utilities associated with the properties. Variable payments for equipment leases 
relate primarily to hours, miles, or other quantifiable usage factors which are not determinable at the time the lease agreement is 
entered into by the Company. The Company has made an accounting policy election by underlying asset class to not apply the 
recognition requirements of ASC 842 to short-term leases. As a result, certain leases with a term of 12 months or less are not 
recorded on the balance sheet and expense is recognized on a straight-line basis over the lease term. Most leases do not contain 
an implicit discount rate. Therefore, the Company’s estimated incremental borrowing rate based on information available at the 
time of lease inception is used to discount lease payments to present value. Effective January 1, 2019, the Company adopted 
ASC  842  using  the  modified  retrospective  transition  method,  electing  to  not  restate  prior  periods.  As  a  result,  the  required 
comparative  period  disclosures  for  the  period  ended  December  31,  2018,  are  reported  in  accordance  with  the  previous 
accounting standard, ASC 840. 

Additional lease information is summarized below:

Operating lease cost (1)
Short-term lease cost (2)
Variable lease cost

2020

2019

2018

$ 

464.5 

$ 

452.9 

$ 

552.7 

41.1 

80.7 

39.7 

73.6 

68.2 

Operating cash outflows from operating leases (2)
Leased assets obtained in exchange for new operating lease liabilities (2)

$ 

$ 

446.1 

469.9 

$ 

$ 

430.9 

346.4 

Weighted average remaining lease term (2)
Weighted average discount rate (2)

6.0 years

6.0 years

 3.4 %

 3.9 %

(1) Operating lease cost for the period ended December 31, 2018, includes short-term lease cost in accordance with ASC 840 disclosure requirements.
(2) Disclosure was not required for periods reported under ASC 840.

The following table reconciles the undiscounted cash flows for each of the next five years and thereafter to the operating lease 
liabilities recognized on the balance sheet as of December 31, 2020. The reconciliation excludes short-term leases that are not 
recorded on the balance sheet. 

Year Ending December 31,

2021

2022

2023

2024

2025

$ 

Thereafter

Total lease payments

Amount representing interest

Present value of operating lease liabilities

$ 

441.3 

388.7 

322.6 

260.3 

195.6 

409.2 

2,017.7 

(196.3) 

1,821.4 

During 2018, the Company completed transactions to sell and subsequently leaseback certain real estate properties and received 
proceeds totaling $225.3 million. The transactions were accounted for as financing transactions primarily due to the Company’s 
continuing  involvement  resulting  from  the  length  of  the  lease  term  in  comparison  to  the  remaining  economic  life  of  the  real 
estate properties. The financing transactions have related future obligations of $198.9 at December 31, 2020.

68

 
 
 
 
 
 
 
 
 
 
 
 
NOTE 9 – OTHER LONG-TERM LIABILITIES

The  operations  of  the  Company,  like  those  of  other  companies  in  its  industry,  are  subject  to  various  domestic  and  foreign 
environmental  laws  and  regulations.  These  laws  and  regulations  not  only  govern  current  operations  and  products,  but  also 
impose  potential  liability  on  the  Company  for  past  operations.  Management  expects  environmental  laws  and  regulations  to 
impose  increasingly  stringent  requirements  upon  the  Company  and  the  industry  in  the  future.  Management  believes  that  the 
Company  conducts  its  operations  in  compliance  with  applicable  environmental  laws  and  regulations  and  has  implemented 
various programs designed to protect the environment and promote continued compliance.

The  Company  is  involved  with  environmental  investigation  and  remediation  activities  at  some  of  its  currently  and  formerly 
owned  sites  (including  sites  which  were  previously  owned  and/or  operated  by  businesses  acquired  by  the  Company).  In 
addition, the Company, together with other parties, has been designated a potentially responsible party under federal and state 
environmental protection laws for the investigation and remediation of environmental contamination and hazardous waste at a 
number of third-party sites, primarily Superfund sites. In general, these laws provide that potentially responsible parties may be 
held  jointly  and  severally  liable  for  investigation  and  remediation  costs  regardless  of  fault.  The  Company  may  be  similarly 
designated with respect to additional third-party sites in the future.

The Company initially provides for estimated costs of environmental-related activities relating to its past operations and third-
party sites for which commitments or clean-up plans have been developed and when such costs can be reasonably estimated 
based on industry standards and professional judgment. These estimated costs, which are mostly undiscounted, are determined 
based on currently available facts regarding each site. If the reasonably estimable costs can only be identified as a range and no 
specific amount within that range can be determined more likely than any other amount within the range, the minimum of the 
range is provided.

The  Company  continuously  assesses  its  potential  liability  for  investigation  and  remediation-related  activities  and  adjusts  its 
environmental-related accruals as information becomes available upon which more accurate costs can be reasonably estimated 
and as additional accounting guidelines are issued. At December 31, 2020, 2019 and 2018, the Company had accruals reported 
on the balance sheet as Other long-term liabilities of $300.5 million, $314.8 million and $322.5 million, respectively. Estimated 
costs of current investigation and remediation activities of $68.6 million, $57.6 million and $51.0 million are included in Other 
accruals at December 31, 2020, 2019 and 2018, respectively. 

Actual costs incurred may vary from the accrued estimates due to the inherent uncertainties involved including, among others, 
the number and financial condition of parties involved with respect to any given site, the volumetric contribution which may be 
attributed  to  the  Company  relative  to  that  attributed  to  other  parties,  the  nature  and  magnitude  of  the  wastes  involved,  the 
various  technologies  that  can  be  used  for  remediation  and  the  determination  of  acceptable  remediation  with  respect  to  a 
particular  site.  If  the  Company’s  future  loss  contingency  is  ultimately  determined  to  be  at  the  unaccrued  maximum  of  the 
estimated  range  of  possible  outcomes  for  every  site  for  which  costs  can  be  reasonably  estimated,  the  Company’s  accrual  for 
environmental-related  activities  would  be  $114.5  million  higher  than  the  minimum  accruals  at  December  31,  2020. 
Additionally,  costs  for  environmental-related  activities  may  not  be  reasonably  estimable  at  early  stages  of  investigation  and 
therefore would not be included in the unaccrued maximum amount. 

Four  of  the  Company’s  currently  and  formerly  owned  manufacturing  sites  (“Major  Sites”)  account  for  the  majority  of  the 
accrual  for  environmental-related  activities  and  the  unaccrued  maximum  of  the  estimated  range  of  possible  outcomes  at 
December 31, 2020. At December 31, 2020, $315.0 million, or 85.4% of the total accrual, related directly to the Major Sites. In 
the aggregate unaccrued maximum of $114.5 million at December 31, 2020, $90.8 million, or 79.3%, related to the Major Sites. 
The significant cost components of this liability continue to be related to remedy implementation, regulatory agency interaction, 
project management and other costs. While different for each specific environmental situation, these components generally each 
account for approximately 85%, 10%, and 5%, respectively, of the accrued amount and those percentages are subject to change 
over  time.  While  environmental  investigations  and  remedial  actions  are  in  different  stages  at  these  sites,  additional 
investigations, remedial actions and monitoring will likely be required at each site.

The  largest  and  most  complex  of  the  Major  Sites  is  the  Gibbsboro,  New  Jersey  site  (“Gibbsboro”)  which  comprises  the 
substantial  majority  of  the  environmental-related  accrual.  Gibbsboro,  a  former  manufacturing  plant,  and  related  areas,  which 
ceased  operations  in  1978,  has  had  various  areas  included  on  the  National  Priorities  List  since  1999.  This  location  has  soil, 
waterbodies, and groundwater contamination related to the historic operations of the facility. Gibbsboro has been divided by the 
Environmental  Protection  Agency  (“EPA”)  into  six  operable  units  (“OUs”)  based  on  location  and  characteristics,  whose 
investigation and remediation efforts are likely to occur over an extended period of time. Each of the OUs are in various phases 
of investigation and remediation with the EPA that provide enough information to reasonably estimate cost ranges and record 
environmental-related  accruals.  The most significant assumptions underlying the  reliability and precision  of remediation cost 

69

estimates  for  the  Gibbsboro  site  are  the  type  and  extent  of  future  remedies  to  be  selected  by  the  EPA  and  the  costs  of 
implementing those remedies.

The  remaining  three  Major  Sites  comprising  the  majority  of  the  accrual  include  (1)  a  multi-party  Superfund  site  that  has 
received a record of decision from the federal EPA and is currently in the remedial design phase for one operable unit and for 
which a remedial investigation/feasibility study has been submitted for another operable unit, (2) a closed paint manufacturing 
facility  that  is  in  the  operation  and  maintenance  phase  of  remediation  under  both  federal  and  state  EPA  programs,  and  (3)  a 
formerly-owned  site  containing  warehouse  and  office  space  that  is  in  the  remedial  investigation  phase  under  a  state  EPA 
program. Each of these three Major Sites are in phases of investigation and remediation that provide sufficient information to 
reasonably estimate cost ranges and record environmental-related accruals.

Excluding the Major Sites discussed above, no sites are individually material to the total accrual balance. There are multiple, 
future events yet to occur, including further remedy selection and design, remedy implementation and execution, and securing 
applicable  governmental  agency  approvals,  all  of  which  have  the  potential  to  contribute  to  the  uncertainty  surrounding  these 
future  events.  As  these  events  occur  and  to  the  extent  that  the  cost  estimates  of  the  environmental  remediation  change,  the 
existing reserve will be adjusted.

Management cannot presently estimate the ultimate potential loss contingencies related to these sites or other less significant 
sites  until  such  time  as  a  substantial  portion  of  the  investigation  at  the  sites  is  completed  and  remedial  action  plans  are 
developed. Unasserted claims could have a material effect on the Company’s loss contingency as more information becomes 
available over time. At December 31, 2020, the Company did not have material loss contingency accruals related to unasserted 
claims.  Management  does  not  expect  that  a  material  portion  of  unrecognized  loss  contingencies  will  be  recoverable  through 
insurance,  indemnification  agreements  or  other  sources.  In  the  event  any  future  loss  contingency  significantly  exceeds  the 
current amount accrued, the recording of the ultimate liability may result in a material impact on net income for the annual or 
interim  period  during  which  the  additional  costs  are  accrued.  Moreover,  management  does  not  believe  that  any  potential 
liability ultimately attributed to the Company for its environmental-related matters will have a material adverse effect on the 
Company’s  financial  condition,  liquidity,  or  cash  flow  due  to  the  extended  length  of  time  during  which  environmental 
investigation and remediation takes place. An estimate of the potential impact on the Company’s operations cannot be made due 
to the aforementioned uncertainties.

Management  expects  these  contingent  environmental-related  liabilities  to  be  resolved  over  an  extended  period  of  time. 
Management is unable to provide a more specific time frame due to the indeterminate amount of time to conduct investigation 
activities at any site, the indeterminate amount of time to obtain environmental agency approval, as necessary, with respect to 
investigation and remediation activities, and the indeterminate amount of time necessary to conduct remediation activities.

The Asset Retirement and Environmental Obligations Topic of the ASC requires a liability to be recognized for the fair value of 
a  conditional  asset  retirement  obligation  if  a  settlement  date  and  fair  value  can  be  reasonably  estimated.  The  Company 
recognizes  a  liability  for  any  conditional  asset  retirement  obligation  when  sufficient  information  is  available  to  reasonably 
estimate a settlement date to determine the fair value of such a liability. The Company has identified certain conditional asset 
retirement  obligations  at  various  current  and  closed  manufacturing,  distribution  and  store  facilities.  These  obligations  relate 
primarily  to  asbestos  abatement,  hazardous  waste  Resource  Conservation  and  Recovery  Act  (RCRA)  closures,  well 
abandonment, transformers and used oil disposals and underground storage tank closures. Using investigative, remediation and 
disposal methods that are currently available to the Company, the estimated costs of these obligations were accrued and are not 
significant.  The  recording  of  additional  liabilities  for  future  conditional  asset  retirement  obligations  may  result  in  a  material 
impact on net income for the annual or interim period during which the costs are accrued. Management does not believe that 
any potential liability ultimately attributed to the Company for its conditional asset retirement obligations will have a material 
adverse  effect  on  the  Company’s  financial  condition,  liquidity,  or  cash  flow  due  to  the  extended  period  of  time  over  which 
sufficient  information  may  become  available  regarding  the  closure  or  modification  of  any  one  or  group  of  the  Company’s 
facilities.  An  estimate  of  the  potential  impact  on  the  Company’s  operations  cannot  be  made  due  to  the  aforementioned 
uncertainties.

70

NOTE 10 – LITIGATION

In the course of its business, the Company is subject to a variety of claims and lawsuits, including, but not limited to, litigation 
relating  to  product  liability  and  warranty,  personal  injury,  environmental,  intellectual  property,  commercial,  contractual  and 
antitrust  claims  that  are  inherently  subject  to  many  uncertainties  regarding  the  possibility  of  a  loss  to  the  Company.  These 
uncertainties will ultimately be resolved when one or more future events occur or fail to occur confirming the incurrence of a 
liability or the reduction of a liability. In accordance with the Contingencies Topic of the ASC, the Company accrues for these 
contingencies by a charge to income when it is both probable that one or more future events will occur confirming the fact of a 
loss  and  the  amount  of  the  loss  can  be  reasonably  estimated.  In  the  event  that  the  Company’s  loss  contingency  is  ultimately 
determined to be significantly higher than currently accrued, the recording of the additional liability may result in a material 
impact on the Company’s results of operations, liquidity or financial condition for the annual or interim period during which 
such additional liability is accrued. In those cases where no accrual is recorded because it is not probable that a liability has 
been incurred and the amount of any such loss cannot be reasonably estimated, any potential liability ultimately determined to 
be attributable to the Company may result in a material impact on the Company’s results of operations, liquidity or financial 
condition for the annual or interim period during which such liability is accrued. In those cases where no accrual is recorded or 
exposure  to  loss  exists  in  excess  of  the  amount  accrued,  the  Contingencies  Topic  of  the  ASC  requires  disclosure  of  the 
contingency when there is a reasonable possibility that a loss or additional loss may have been incurred.

Lead  pigment  and  lead-based  paint  litigation.  The  Company’s  past  operations  included  the  manufacture  and  sale  of  lead 
pigments and lead-based paints. The Company, along with other companies, is and has been a defendant in a number of legal 
proceedings,  including  individual  personal  injury  actions,  purported  class  actions,  and  actions  brought  by  various  counties, 
cities, school districts and other government-related entities, arising from the manufacture and sale of lead pigments and lead-
based paints. The plaintiffs’ claims have been based upon various legal theories, including negligence, strict liability, breach of 
warranty,  negligent  misrepresentations  and  omissions,  fraudulent  misrepresentations  and  omissions,  concert  of  action,  civil 
conspiracy, violations of unfair trade practice and consumer protection laws, enterprise liability, market share liability, public 
nuisance, unjust enrichment and other theories. The plaintiffs seek various damages and relief, including personal injury and 
property  damage,  costs  relating  to  the  detection  and  abatement  of  lead-based  paint  from  buildings,  costs  associated  with  a 
public education campaign, medical monitoring costs and others. The Company has also been a defendant in legal proceedings 
arising from the manufacture and sale of non-lead-based paints that seek recovery based upon various legal theories, including 
the  failure  to  adequately  warn  of  potential  exposure  to  lead  during  surface  preparation  when  using  non-lead-based  paint  on 
surfaces previously painted with lead-based paint. The Company believes that the litigation brought to date is without merit or 
subject to meritorious defenses and is vigorously defending such litigation. The Company expects that additional lead pigment 
and lead-based paint litigation may be filed against the Company in the future asserting similar or different legal theories and 
seeking  similar  or  different  types  of  damages  and  relief.  The  Company  will  continue  to  vigorously  defend  against  any 
additional lead pigment and lead-based paint litigation that may be filed, including utilizing all avenues of appeal, if necessary.

Notwithstanding the Company’s views on the merits, litigation is inherently subject to many uncertainties, and the Company 
ultimately  may  not  prevail.  Adverse  court  rulings  or  determinations  of  liability,  among  other  factors,  could  affect  the  lead 
pigment  and  lead-based  paint  litigation  against  the  Company  and  encourage  an  increase  in  the  number  and  nature  of  future 
claims and proceedings. In addition, from time to time, various legislation and administrative regulations have been enacted, 
promulgated  or  proposed  to  impose  obligations  on  present  and  former  manufacturers  of  lead  pigments  and  lead-based  paints 
respecting  asserted  health  concerns  associated  with  such  products  or  to  overturn  the  effect  of  court  decisions  in  which  the 
Company and other manufacturers have been successful.

Due  to  the  uncertainties  involved,  management  is  unable  to  predict  the  outcome  of  the  lead  pigment  and  lead-based  paint 
litigation, the number or nature of possible future claims and proceedings or the effect that any legislation and/or administrative 
regulations may have on the litigation or against the Company. In addition, management cannot reasonably determine the scope 
or amount of the potential costs and liabilities related to such litigation, or resulting from any such legislation and regulations. 
Except  with  respect  to  the  litigation  in  California  discussed  below,  the  Company  has  not  accrued  any  amounts  for  such 
litigation  because  the  Company  does  not  believe  it  is  probable  that  a  loss  has  occurred,  and  the  Company  believes  it  is  not 
possible to estimate the range of potential losses as there is no substantive information upon which an estimate could be based. 
In  addition,  any  potential  liability  that  may  result  from  any  changes  to  legislation  and  regulations  cannot  reasonably  be 
estimated. Due to the uncertainties associated with the amount of any such liability and/or the nature of any other remedy which 
may  be  imposed  in  such  litigation,  any  potential  liability  determined  to  be  attributable  to  the  Company  arising  out  of  such 
litigation  may  have  a  material  adverse  effect  on  the  Company’s  results  of  operations,  liquidity  or  financial  condition.  An 
estimate of the potential impact on the Company’s results of operations, liquidity or financial condition cannot be made due to 
the aforementioned uncertainties.

71

Public  Nuisance  Claim  Litigation.  The  Company  and  other  companies  are  or  were  defendants  in  legal  proceedings  seeking 
recovery based on public nuisance liability theories, among other theories, brought by the State of Rhode Island; the City of St. 
Louis, Missouri; various cities and counties in the State of New Jersey; various cities in the State of Ohio and the State of Ohio; 
the City of Chicago, Illinois; the City of Milwaukee, Wisconsin; the County of Santa Clara, California, and other public entities 
in the State of California; and Lehigh and Montgomery Counties in Pennsylvania. Except for the Santa Clara County, California 
proceeding  and  the  pending  Pennsylvania  proceedings,  all  of  these  legal  proceedings  have  been  concluded  in  favor  of  the 
Company and other defendants at various stages in the proceedings.

Santa Clara County, California Proceeding. The Santa Clara County, California proceeding was initiated in March 2000 in the 
Superior Court of the State of California, County of Santa Clara. On July 17, 2019, after nearly twenty years of litigation, the 
Company and two other defendants—ConAgra Grocery Products Company and NL Industries, Inc.—reached an agreement in 
principle with the plaintiffs to resolve the litigation. The agreement provides that, in full and final satisfaction of any and all 
claims  of  the  plaintiffs,  the  Company  and  the  other  two  defendants  collectively  shall  pay  a  total  of  $305.0  million,  with  the 
Company and the other two defendants each paying approximately $101.7 million as follows: (i) an initial payment of $25.0 
million within sixty days after the entry of a dismissal order and judgment; (ii) subsequent annual payments of $12.0 million 
one  year  after  the  initial  payment  and  for  a  period  of  four  years  thereafter;  and  (iii)  a  final  payment  of  approximately  $16.7 
million on the sixth anniversary of the initial payment. Should NL Industries fail to make any of its payments required under the 
agreement, the Company has agreed to backstop and pay on behalf of NL Industries a maximum amount of $15.0 million. On 
July  24,  2019,  the  trial  court  approved  the  agreement,  discharged  the  receiver,  and  granted  a  judgment  of  dismissal  with 
prejudice in favor of the Company and the other two defendants. At December 31, 2020 and 2019, the Company had accruals 
for this agreement reported on the balance sheet of $64.7 million and $76.7 million, respectively, with $12.0 million included in 
Current liabilities and the remaining $52.7 million and $64.7 million, respectively, included in Other long-term liabilities.

Pennsylvania  Proceedings.  Two  proceedings  in  Pennsylvania  were  initiated  in  October  2018.  The  County  of  Montgomery, 
Pennsylvania filed a Complaint against the Company and several other former lead-based paint and lead pigment manufacturers 
in  the  Court  of  Common  Pleas  of  Montgomery  County,  Pennsylvania.  The  County  of  Lehigh,  Pennsylvania  also  filed  a 
Complaint  against  the  Company  and  several  other  former  lead-based  paint  and  lead  pigment  manufacturers  in  the  Court  of 
Common Pleas of Lehigh County, Pennsylvania. The Company removed both actions to the United States District Court for the 
Eastern  District  of  Pennsylvania  on  November  28,  2018.  Following  the  plaintiffs’  efforts  to  remand  both  cases,  which  the 
defendants opposed, both cases were ordered to be remanded to state court on July 21, 2020. 

In  both  actions,  the  counties  request  declaratory  relief  establishing  the  existence  of  a  public  nuisance  and  the  defendants’ 
contribution  to  it,  the  abatement  of  an  ongoing  public  nuisance  arising  from  the  presence  of  lead-based  paint  in  housing 
throughout the applicable county, an injunction against future illicit conduct, and the costs of litigation and attorneys’ fees.

In  both  actions,  the  defendants  filed  preliminary  objections  on  December  21,  2020,  seeking  to  dismiss  the  complaints  with 
prejudice. The briefing associated with the preliminary objections is scheduled to be concluded on February 23, 2021, with oral 
argument for the Lehigh County, Pennsylvania action scheduled for March 3, 2021.

In October 2018, the Company filed a Complaint in the United States District Court for the Eastern District of Pennsylvania 
against the Pennsylvania Counties of Delaware, Erie and York seeking injunctive and declaratory relief to prevent the violation 
of  the  Company’s  rights  under  the  First  Amendment  and  Due  Process  Clause  of  the  U.S.  Constitution.  The  Company 
voluntarily  dismissed  defendant  Erie  County  on  November  9,  2018  and  defendant  York  County  on  November  21,  2018. 
Defendant Delaware County filed a motion to dismiss the Complaint, which the federal trial court granted on October 4, 2019.  
The Company appealed the federal trial court’s dismissal on November 1, 2019 to the United States Court of Appeals for the 
Third Circuit. On July 31, 2020, the Third Circuit affirmed the federal trial court’s dismissal of the Complaint. The Company 
filed a petition for writ of certiorari to the United States Supreme Court on December 28, 2020. 

Litigation seeking damages from alleged personal injury. The Company and other companies are defendants in a number of 
legal proceedings seeking monetary damages and other relief from alleged personal injuries. These proceedings include claims 
by children allegedly injured from ingestion of lead pigment or lead-containing paint and claims for damages allegedly incurred 
by the children’s parents or guardians. These proceedings generally seek compensatory and punitive damages, and seek other 
relief including medical monitoring costs. These proceedings include purported claims by individuals, groups of individuals and 
class actions.

The plaintiff in Thomas v. Lead Industries Association, et al., initiated an action in Wisconsin state court against the Company, 
other alleged former lead pigment manufacturers and the Lead Industries Association in September 1999. The claims against 
the  Company  and  the  other  defendants  included  strict  liability,  negligence,  negligent  misrepresentation  and  omissions, 
fraudulent  misrepresentation  and  omissions,  concert  of  action,  civil  conspiracy  and  enterprise  liability.  Implicit  within  these 
claims is the theory of “risk contribution” liability (Wisconsin’s theory which is similar to market share liability, except that 

72

liability  can  be  joint  and  several)  due  to  the  plaintiff’s  inability  to  identify  the  manufacturer  of  any  product  that  allegedly 
injured  the  plaintiff.  The  case  ultimately  proceeded  to  trial  and,  on  November  5,  2007,  the  jury  returned  a  defense  verdict, 
finding  that  the  plaintiff  had  ingested  white  lead  carbonate,  but  was  not  brain  damaged  or  injured  as  a  result.  The  plaintiff 
appealed and, on December 16, 2010, the Wisconsin Court of Appeals affirmed the final judgment in favor of the Company and 
other defendants.

Wisconsin  is  the  only  jurisdiction  to  date  to  apply  a  theory  of  liability  with  respect  to  alleged  personal  injury  (i.e.,  risk 
contribution/market share liability) that does not require the plaintiff to identify the manufacturer of the product that allegedly 
injured  the  plaintiff  in  the  lead  pigment  and  lead-based  paint  litigation.  Although  the  risk  contribution  liability  theory  was 
applied during the Thomas trial, the constitutionality of this theory as applied to the lead pigment cases has not been judicially 
determined  by  the  Wisconsin  state  courts.  However,  in  an  unrelated  action  filed  in  the  United  States  District  Court  for  the 
Eastern  District  of  Wisconsin,  Gibson  v.  American  Cyanamid,  et  al.,  on  November  15,  2010,  the  District  Court  held  that 
Wisconsin’s  risk  contribution  theory  as  applied  in  that  case  violated  the  defendants’  right  to  substantive  due  process  and  is 
unconstitutionally  retroactive.  The  District  Court’s  decision  in  Gibson  v.  American  Cyanamid,  et  al.,  was  appealed  by  the 
plaintiff to the United States Court of Appeals for the Seventh Circuit. On July 24, 2014, the United States Court of Appeals for 
the Seventh Circuit reversed the judgment and remanded the case back to the District Court for further proceedings. On January 
16, 2015, the defendants filed a petition for certiorari in the United States Supreme Court seeking that Court’s review of the 
Seventh Circuit’s decision, and on May 18, 2015, the United States Supreme Court denied the defendants’ petition. The case is 
currently pending in the District Court.

The  United  States  District  Court  for  the  Eastern  District  of  Wisconsin  consolidated  three  cases  (Ravon  Owens  v.  American 
Cyanamid,  et  al.,  Cesar  Sifuentes  v.  American  Cyanamid,  et  al.,  and  Glenn  Burton,  Jr.  v.  American  Cyanamid,  et  al.)  for 
purposes of trial. A trial commenced on May 6, 2019 and ended on May 31, 2019, with a jury verdict for the three plaintiffs in 
the  amount  of  $2.0  million  each  for  a  total  of  $6.0  million  against  the  Company  and  two  other  defendants  (Armstrong 
Containers Inc. and E.I. du Pont de Nemours). The Company filed a motion for judgment in its favor based on public policy 
factors under Wisconsin law. On September 20, 2019, the trial court denied the motion and entered judgment in favor of the 
plaintiffs. On October 18, 2019, the Company filed post-trial motions for judgment as a matter of law and for a new trial. On 
February 27, 2020, the trial court denied the Company’s post-trial motion for judgment as a matter of law. On April 10, 2020, 
the trial court granted the Company’s post-trial motion for a new trial to the extent that the damages award to plaintiff Glenn 
Burton, Jr. shall be remitted to $800,000, and denied the motion in all other respects. The Company filed a notice of appeal with 
the United States Court of Appeals for the Seventh Circuit on May 8, 2020 and its opening brief on July 17, 2020. The plaintiffs 
filed  their  opposition  brief  on  October  7,  2020.  The  Company  filed  its  reply  brief  on  November  12,  2020.  Oral  argument 
regarding the briefs occurred on December 9, 2020, and the parties are awaiting the Seventh Circuit’s decision.

In Maniya Allen, et al. v. American Cyanamid, et al., also pending in the United States District Court for the Eastern District of 
Wisconsin,  cases  involving  six  of  the  146  plaintiffs  were  selected  for  discovery.  In  Dijonae  Trammell,  et  al.  v.  American 
Cyanamid, et al., also pending in the United States District Court for the Eastern District of Wisconsin, discovery for one of the 
three plaintiffs was consolidated with the six Allen cases referenced above. The parties selected four of the cases to proceed to 
expert  discovery  and  to  prepare  for  trial.  The  District  Court  previously  issued  an  order  scheduling  trial  in  the  four  cases  to 
commence on June 15, 2020, but the trial date was continued due to the COVID-19 pandemic, and no new trial date has been 
scheduled.

Other  lead-based  paint  and  lead  pigment  litigation.  In  Mary  Lewis  v.  Lead  Industries  Association,  et  al.  pending  in  the 
Circuit  Court  of  Cook  County,  Illinois,  parents  seek  to  recover  the  cost  of  their  children’s  blood  lead  testing  against  the 
Company  and  three  other  defendants  that  made  (or  whose  alleged  corporate  predecessors  made)  white  lead  pigments.  The 
Circuit Court has certified a statewide class and a Chicago subclass of parents or legal guardians of children who lived in high-
risk zip codes identified by the Illinois Department of Health and who were screened for lead toxicity between August 1995 and 
February 2008. Excluded from the class are those parents or guardians who have incurred no expense, liability or obligation to 
pay  for  the  cost  of  their  children’s  blood  lead  testing.  In  2017,  the  Company  and  other  defendants  moved  for  summary 
judgment  on  the  grounds  that  the  three  named  plaintiffs  have  not  paid  and  have  no  obligation  or  liability  to  pay  for  their 
children’s blood lead testing because Medicaid paid for the children of two plaintiffs and private insurance paid for the third 
plaintiff without any evidence of a co-pay or deductible. The Circuit Court granted the motion, but on September 7, 2018, the 
Appellate Court reversed with respect to the two plaintiffs for whom Medicaid paid for their children’s testing. Defendants filed 
a petition with the Supreme Court of Illinois for discretionary review. By order entered January 31, 2019, that court allowed 
defendants’  petition  for  leave  to  appeal.  On  May  21,  2020,  the  Supreme  Court  of  Illinois  reversed  the  Appellate  Court’s 
judgment, affirmed the Circuit Court’s summary judgment dismissing the claims of the two plaintiffs for whom Medicaid paid 
for  their  children’s  testing,  and  remanded  the  case  for  further  proceedings  consistent  with  the  Supreme  Court’s  decision.  On 
August 19, 2020, the defendants filed their renewed motion for class decertification and entry of final judgment with the Circuit 
Court. The parties filed their respective briefs on the renewed motion, and oral argument occurred on February 4, 2021. The 
parties are awaiting the Circuit Court’s decision.

73

Insurance  coverage  litigation.  The  Company  and  its  liability  insurers,  including  certain  underwriters  at  Lloyd’s  of  London, 
initiated legal proceedings against each other to determine, among other things, whether the costs and liabilities associated with 
the abatement of lead pigment are covered under certain insurance policies issued to the Company. The Company’s action, filed 
on  March  3,  2006  in  the  Common  Pleas  Court,  Cuyahoga  County,  Ohio,  previously  was  stayed  and  inactive.  On  January  9, 
2019,  the  Company  filed  an  unopposed  motion  to  lift  the  stay  with  the  trial  court,  which  was  granted,  allowing  the  case  to 
proceed. On June 28, 2019, the Company and its liability insurers each filed separate motions for summary judgment seeking 
various forms of relief. Oral argument regarding those motions occurred on October 24, 2019. The trial court entered an order 
on  December  4,  2020,  granting  the  liability  insurers’  motion  for  summary  judgment,  denying  the  Company’s  motion,  and 
entering  final  judgment  in  favor  of  the  liability  insurers.  The  Company  filed  a  notice  of  appeal  to  the  Court  of  Appeals  of 
Cuyahoga  County,  Ohio,  Eighth  Appellate  District  on  December  21,  2020,  and  the  liability  insurers  filed  a  notice  of  cross-
appeal on December 30, 2020. The liability insurers’ action, which was filed on February 23, 2006 in the Supreme Court of the 
State of New York, County of New York, has been dismissed. 

An  ultimate  loss  in  the  insurance  coverage  litigation  would  mean  that  insurance  proceeds  could  be  unavailable  under  the 
policies  at  issue  to  mitigate  any  ultimate  abatement  related  costs  and  liabilities.  The  Company  has  not  recorded  any  assets 
related  to  these  insurance  policies  or  otherwise  assumed  that  proceeds  from  these  insurance  policies  would  be  received  in 
estimating  any  contingent  liability  accrual.  Therefore,  an  ultimate  loss  in  the  insurance  coverage  litigation  without  a 
determination  of  liability  against  the  Company  in  the  lead  pigment  or  lead-based  paint  litigation  will  have  no  impact  on  the 
Company’s  results  of  operation,  liquidity  or  financial  condition.  As  previously  stated,  however,  except  with  respect  to  the 
litigation  in  California  discussed  above,  the  Company  has  not  accrued  any  amounts  for  the  lead  pigment  or  lead-based  paint 
litigation and any significant liability ultimately determined to be attributable to the Company relating to such litigation may 
result  in  a  material  impact  on  the  Company’s  results  of  operations,  liquidity  or  financial  condition  for  the  annual  or  interim 
period during which such liability is accrued.

Other litigation. On December 18, 2019, the New Jersey Department of Environmental Protection, the Commissioner of the 
New Jersey Department of Environmental Protection, and the Administrator of the New Jersey Spill Compensation Fund filed a 
lawsuit against the Company in the Superior Court of New Jersey Law Division in Camden County, New Jersey. The plaintiffs 
seek  to  recover  natural  resource  damages,  punitive  damages,  and  litigation  fees  and  costs,  as  well  as  other  costs,  damages, 
declaratory relief, and penalties pursuant to New Jersey state statutes and common law theories in connection with the alleged 
discharge of hazardous substances and pollutants at the Company’s Gibbsboro, New Jersey site, a former manufacturing plant 
and related facilities. On February 21, 2020, the Company filed a motion to dismiss. On April 7, 2020, the plaintiffs filed a brief 
in  opposition.  The  Company  filed  a  reply  brief  on  April  20,  2020.  An  initial  hearing  on  the  motion  to  dismiss  occurred  on 
January 29, 2021. The hearing is scheduled to continue on April 20-21, 2021.

NOTE 11 – CAPITAL STOCK

At  December  31,  2020,  there  were  300,000,000  shares  of  common  stock  and  30,000,000  shares  of  serial  preferred  stock 
authorized  for  issuance.  Of  the  authorized  serial  preferred  stock,  3,000,000  shares  are  designated  as  cumulative  redeemable 
serial  preferred  and  1,000,000  shares  are  designated  as  convertible  serial  preferred  stock.  Under  the  2006  Equity  and 
Performance Incentive Plan (2006 Employee Plan), 23,700,000 shares may be issued or transferred. An aggregate of 7,002,637, 
8,258,768 and 9,643,433 shares of common stock at December 31, 2020, 2019 and 2018, respectively, were reserved for the 
exercise  and  future  grants  of  option  rights  and  future  grants  of  restricted  stock  and  restricted  stock  units.  See  Note  13  for 
additional information related to stock-based compensation. Shares outstanding shown in the following table included 489,904, 
489,783 and 489,647 shares of common stock held in a revocable trust at December 31, 2020, 2019 and 2018, respectively. The 
revocable trust is used to accumulate assets for the purpose of funding the ultimate obligation of certain non-qualified benefit 
plans.  Transactions  between  the  Company  and  the  trust  are  accounted  for  in  accordance  with  the  Deferred  Compensation  – 
Rabbi Trusts Subtopic of the Compensation Topic of the ASC, which requires the assets held by the trust be consolidated with 
the Company’s accounts.

74

Shares
in Treasury

Shares
Outstanding

23,676,733 

93,883,645 

1,159 

52,144 

1,525,000 

25,255,036 

3,838 

(1,159) 

661,599 

(52,144) 

149,821 

(1,525,000) 

93,116,762 

(3,838) 

901,878 

(55,095) 

160,132 

(1,675,000) 

(300,000) 

92,144,839 
(3,380) 

957,882 

(44,359) 

128,895 

Balance at January 1, 2018

Shares tendered as payment for option rights exercised

Shares issued for exercise of option rights

Shares tendered in connection with vesting of restricted stock units

Net shares issued for vesting of restricted stock units

Treasury stock purchased

Balance at December 31, 2018

Shares tendered as payment for option rights exercised

Shares issued for exercise of option rights

Shares tendered in connection with vesting of restricted stock units

55,095 

Net shares issued for vesting of restricted stock units

Treasury stock purchased
Shares transferred from defined benefit pension plan (1)

Balance at December 31, 2019

Shares tendered as payment for option rights exercised

Shares issued for exercise of option rights

1,675,000 

300,000 

27,288,969 
3,380 

Shares tendered in connection with vesting of restricted stock units

44,359 

Net shares issued for vesting of restricted stock units

Treasury stock purchased
Treasury stock retired
Shares sold (1)

3,900,000 

(3,900,000) 

(30,582,144) 

(275,000) 

275,000 

Balance at December 31, 2020

89,558,877 
(1)  During the year ended December 31, 2019, 300,000 shares were transferred from the Company’s terminated domestic defined benefit pension plan 
surplus assets in connection with the plan’s termination as described in Note 7. In accordance with ASC 715, the transferred shares are treated as 
treasury  stock.  During  the  year  ended  December  31,  2020,  the  Company  received  proceeds  of  $182.4  million  in  conjunction  with  the  issuance  of 
275,000 treasury shares to fund Company contributions to the domestic defined contribution plan. 

379,564 

Common Stock Split

On February 3, 2021, the Board of Directors approved and declared a three-for-one stock split in the form of a stock dividend. 
Each  shareholder  of  record  at  the  close  of  business  on  March  23,  2021  will  receive  two  additional  common  shares  for  each 
then-held common share, to be distributed after close of trading on March 31, 2021.

NOTE 12 – ESOP

As  of  December  31,  2020,  42,219  employees  contributed  to  the  Company’s  ESOP,  a  voluntary  defined  contribution  plan 
available to all eligible salaried employees. Participants are allowed to contribute, on a pretax or after-tax basis, up to the lesser 
of  fifty  percent  of  their  annual  compensation  or  the  maximum  dollar  amount  allowed  under  the  Internal  Revenue  Code.  The 
Company  matches  one  hundred  percent  of  all  contributions  up  to  six  percent  of  eligible  employee  contributions.  Such 
participant  contributions  may  be  invested  in  a  variety  of  investment  funds  or  a  Company  common  stock  fund  and  may  be 
exchanged  between  investments  as  directed  by  the  participant.  Participants  are  permitted  to  diversify  both  future  and  prior 
Company matching contributions previously allocated to the Company common stock fund into a variety of investment funds. 

The  Company  made  contributions  to  the  ESOP  on  behalf  of  participating  employees,  representing  amounts  authorized  by 
employees to be withheld from their earnings, of $196.5 million, $180.5 million and $170.3 million in 2020, 2019 and 2018, 
respectively. The Company’s matching contributions to the ESOP charged to operations were $120.0 million, $111.9 million 
and $104.7 million for 2020, 2019 and 2018, respectively. 

At December 31, 2020, there were 7,318,468 shares of the Company’s common stock being held by the ESOP, representing 
8.2% of the total number of voting shares outstanding. Shares of Company common stock credited to each member’s account 
under the ESOP are voted by the trustee under instructions from each individual plan member. Shares for which no instructions 
are received are voted by the trustee in the same proportion as those for which instructions are received.

75

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 13 – STOCK-BASED COMPENSATION

The 2006 Employee Plan authorizes the Board of Directors, or a committee of the Board of Directors, to issue or transfer up to 
an aggregate of 23,700,000 shares of common stock, plus any shares relating to awards that expire, are forfeited or canceled. 
The  Company  issues  new  shares  upon  exercise  of  option  rights  and  vesting  of  restricted  stock  units  (RSUs).  The  2006 
Employee  Plan  permits  the  granting  of  option  rights,  appreciation  rights,  restricted  stock,  RSUs,  performance  shares  and 
performance  units  to  eligible  employees.  At  December  31,  2020,  no  appreciation  rights,  performance  shares  or  performance 
units had been granted under the 2006 Employee Plan.

The  2006  Stock  Plan  for  Nonemployee  Directors  (Nonemployee  Director  Plan)  authorizes  the  Board  of  Directors,  or  a 
committee of the Board of Directors, to issue or transfer up to an aggregate of 200,000 shares of common stock, plus any shares 
relating to awards that expire, are forfeited or canceled. The Nonemployee Director Plan permits the granting of option rights, 
appreciation rights, restricted stock and RSUs to members of the Board of Directors who are not employees of the Company. At 
December 31, 2020, no option rights or appreciation rights had been granted under the Nonemployee Director Plan.

In  connection  with  the  acquisition  of  Valspar  in  2017,  the  Company  assumed  certain  outstanding  RSUs  of  Valspar  granted 
under the Amended and Restated 2015 Omnibus Equity Plan. Upon close of the acquisition, the Valspar RSUs were converted 
into  RSUs  relating  to  common  stock  of  the  Company.  The  converted  RSUs  vested  in  2020,  and  there  were  no  outstanding 
awards at December 31, 2020. 

The  cost  of  the  Company’s  stock-based  compensation  is  recorded  in  accordance  with  the  Stock  Compensation  Topic  of  the 
ASC. At December 31, 2020, the Company had total unrecognized stock-based compensation expense of $146.0 million that is 
expected to be recognized over a weighted-average period of 1.07 years. Stock-based compensation expense during 2020, 2019 
and 2018 was $95.9 million, $101.7 million and $82.6 million, respectively. The related tax benefit was $23.6 million, $25.1 
million  and  $20.5  million  during  2020,  2019  and  2018,  respectively.  Excess  tax  benefits  from  share-based  payments  are 
recognized as an income tax benefit in the statement of consolidated income when options are exercised and RSUs vest. For the 
years ended December 31, 2020, 2019 and 2018, the Company’s excess tax benefit from options exercised and RSUs vested 
reduced the income tax provision by $94.7 million, $65.2 million, and $43.4 million respectively. 

Option Rights

The fair value of the Company’s option rights was estimated at the date of grant using a Black-Scholes-Merton option-pricing 
model with the following weighted-average assumptions for all options granted:

Risk-free interest rate
Expected life of option rights
Expected dividend yield of stock
Expected volatility of stock

2020

 .39 %
5.05 years
 .88 %
 26.7 %

2019

 1.64 %
5.05 years
 .87 %
 23.2 %

2018

 2.99 %
5.05 years
 .89 %
 21.1 %

The risk-free interest rate is based upon the U.S. Treasury yield curve at the time of grant. The expected life of option rights 
was calculated using a scenario analysis model. Historical data was used to aggregate the holding period from actual exercises, 
post-vesting cancellations and hypothetical assumed exercises on all outstanding option rights. The expected dividend yield of 
stock is the Company’s best estimate of the expected future dividend yield. Expected volatility of stock was calculated using 
historical and implied volatilities.

Grants of option rights for non-qualified and incentive stock options have been awarded to certain officers and key employees 
under the 2006 Employee Plan. The option rights generally become exercisable to the extent of one-third of the optioned shares 
for each full year following the date of grant and generally expire ten years after the date of grant. Unrecognized compensation 
expense  with  respect  to  option  rights  granted  to  eligible  employees  amounted  to  $72.0  million  at  December  31,  2020.  The 
unrecognized  compensation  expense  is  being  amortized  on  a  straight-line  basis  over  the  three-year  vesting  period,  net  of 
estimated forfeitures based on historical activity, and is expected to be recognized over a weighted-average period of 1.10.

The weighted-average per share grant date fair value of options granted during 2020, 2019 and 2018 was $139.69, $116.41 and 
$90.86,  respectively.  The  total  intrinsic  value  of  option  rights  exercised  during  2020,  2019,  and  2018  was  $407.9  million, 
$285.8 million and $190.2 million, respectively. The total fair value of options vested during 2020, 2019 and 2018 was $51.0 
million, $43.2 million and $38.6 million,  respectively. There were no outstanding option rights for nonemployee directors at 
December 31, 2020, 2019 and 2018.

76

A summary of the Company’s non-qualified and incentive stock option right activity is shown in the following table:

2020

Weighted-
Average
Exercise
Price
Per Share

Optioned
Shares

Aggregate
Intrinsic
Value
(in millions)

Optioned
Shares

2019

Weighted-
Average
Exercise
Price
Per Share

Aggregate
Intrinsic
Value
(in millions)

Optioned
Shares

2018

Weighted-
Average
Exercise
Price
Per Share

Aggregate
Intrinsic
Value
(in millions)

Outstanding at 

beginning of year

  4,039,729  $ 

290.45 

  4,485,249  $  238.53 

  4,646,313  $  204.33 

Granted

Exercised

Forfeited

Expired

Outstanding at 
end of year

Exercisable at 
end of year

  457,931 

  (957,612) 

(37,905) 

(1,017) 

640.16 

190.90 

512.40 

418.65 

  498,886 

  (902,166) 

(40,312) 

(1,928) 

549.32 

171.37 

380.13 

345.68 

565,336 

(662,218) 

(60,288) 

(3,894) 

410.00 

137.03 

327.08 

238.26 

  3,501,126  $ 

361.01  $ 

1,309.1 

  4,039,729  $  290.45  $ 

1,184.0 

  4,485,249  $  238.53  $ 

704.2 

  2,560,480  $ 

285.20  $ 

1,151.5 

  2,973,656  $  226.51  $ 

1,061.7 

  3,274,780  $  188.48  $ 

671.3 

The weighted-average remaining term for options outstanding at the end of 2020, 2019 and 2018 was 6.12, 6.02 and 6.09 years, 
respectively. The weighted-average remaining term for options exercisable at the end of 2020, 2019 and 2018 was 5.06, 4.95 
and 5.01 years, respectively. 

Shares  reserved  for  future  grants  of  option  rights,  restricted  stock  and  RSUs  were  3,501,511,  4,217,446  and  5,135,822  at 
December 31, 2020, 2019 and 2018, respectively.

RSUs

Grants  of  RSUs,  which  generally  require  three  years  of  continuous  employment  from  the  date  of  grant  before  vesting  and 
receiving  the  stock  without  restriction,  have  been  awarded  to  certain  officers  and  key  employees  under  the  2006  Employee 
Plan.  The  February  2020,  2019  and  2018  grants  consisted  of  performance-based  awards  that  vest  at  the  end  of  a  three-year 
period  based  on  the  Company’s  achievement  of  specified  financial  and  operating  performance  goals  relating  to  earnings  per 
share and return on net assets employed.

Unrecognized  compensation  expense  with  respect  to  grants  of  RSUs  to  eligible  employees  amounted  to  $72.2  million  at 
December 31, 2020 and is being amortized on a straight-line basis over the vesting period and is expected to be recognized over 
a weighted-average period of 0.91 years.

Grants  of  RSUs  have  been  awarded  to  nonemployee  directors  under  the  Nonemployee  Director  Plan.  These  grants  generally 
vest and stock is received without restriction to the extent of one-third of the RSUs for each year following the date of grant. 
Unrecognized  compensation  expense  with  respect  to  grants  of  RSUs  to  nonemployee  directors  amounted  to  $1.8  million  at 
December  31,  2020  and  is  being  amortized  on  a  straight-line  basis  over  the  three-year  vesting  period  and  is  expected  to  be 
recognized over a weighted-average period of 0.91 years.

A summary of the Company’s RSU activity for the years ended December 31 is shown in the following table:

Outstanding at beginning of year

Granted 

Vested

Forfeited

Outstanding at end of year

2020

248,172 

95,973 

2019

290,402 

131,275 

2018

335,796 

116,636 

(128,895) 

(168,730) 

(150,576) 

(6,789) 

208,461 

(4,775) 

248,172 

(11,454) 

290,402 

The weighted-average per share fair value of RSUs granted during 2020, 2019 and 2018 was $581.36, $432.55 and $404.08, 
respectively.

77

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
NOTE 14 – ACCUMULATED OTHER COMPREHENSIVE LOSS

The components of AOCI, including the reclassification adjustments for items that were reclassified from AOCI to net income, 
are shown below.

Foreign Currency 
Translation 
Adjustments

Pension and 
Other 
Postretirement 
Benefits 
Adjustments

Unrealized Net 
Gains on 
Available-for-
Sale Securities

Unrealized Net 
Gains on Cash 
Flow Hedges

Total

Balance at January 1, 2018

$ 

(353.3)  $ 

(84.9)  $ 

2.3  $ 

51.0  $ 

(384.9) 

Adjustment to initially adopt ASU 

2016-01

Amounts recognized in AOCI

Amounts reclassified from AOCI

Balance at December 31, 2018

Reclassifications from AOCI to 

Retained earnings for adoption of 
ASU 2018-02

Amounts recognized in AOCI

Amounts reclassified from AOCI

Balance at December 31, 2019

Amounts recognized in AOCI

Amounts reclassified from AOCI

(254.3) 

(607.6) 

(49.8) 

(657.4) 

(14.1) 

(13.5) 

31.3 

(67.1) 

(19.3) 

(5.1) 

22.3 

(69.2) 

(19.4) 

1.4 

(2.3) 

— 

— 

Balance at December 31, 2020

$ 

(671.5)  $ 

(87.2)  $ 

—  $ 

(2.3) 

(267.8) 

25.1 

(629.9) 

(8.3) 

(54.9) 

13.6 

(679.5) 

(33.5) 

(5.3) 

(718.3) 

(6.2) 

44.8 

11.0 

(8.7) 

47.1 

(6.7) 

40.4  $ 

NOTE 15 – DERIVATIVES AND HEDGING

In February 2020, the Company entered into two U.S. Dollar to Euro cross currency swap contracts to hedge the Company’s net 
investment in its European operations. The contracts, which were designated as net investment hedges, have a notional value of 
$500.0 million and $244.0 million, respectively, and mature on June 1, 2024 and November 15, 2021, respectively. During the 
term of the $500.0 million contract, the Company will pay fixed-rate interest in Euros and receive fixed-rate interest in U.S. 
Dollars,  thereby  effectively  converting  a  portion  of  the  Company’s  U.S.  Dollar  denominated  fixed-rate  debt  to  Euro 
denominated  fixed-rate  debt.  During  the  term  of  the  $244.0  million  contract,  the  Company  will  pay  floating-rate  interest  in 
Euros and receive floating-rate interest in U.S. Dollars.

On May 9, 2019, the Company entered into a U.S. Dollar to Euro cross currency swap contract with a total notional amount of 
$400.0  million  to  hedge  the  Company’s  net  investment  in  its  European  operations.  This  contract  was  designated  as  a  net 
investment hedge and had a maturity date of January 15, 2022. During the term of the contract, the Company paid fixed-rate 
interest in Euros and received fixed-rate interest in U.S. Dollars, thereby effectively converting a portion of the Company’s U.S. 
Dollar  denominated  fixed-rate  debt  to  Euro  denominated  fixed-rate  debt.  In  February  2020,  the  Company  settled  its  $400.0 
million U.S. Dollar to Euro cross currency swap contract. At the time of the settlement, an unrealized gain of $11.8 million, net 
of tax, was recognized in AOCI. 

As of December 31, 2020, the outstanding cross currency swap contracts were in a net loss position of $85.8 million, with $31.0 
million included in Other accruals and $54.8 million included in Other long-term liabilities, respectively, on the consolidated 
balance sheet. As of December 31, 2019, the outstanding cross currency swap contract was in a net gain position of $1.5 million 
and included in Other assets on the consolidated balance sheet. See Note 16 for additional information on the fair value of these 
contracts. 

The changes in fair value of the cross currency swap contracts are recognized in the foreign currency translation adjustments 
component of AOCI. For the year ended December 31, 2020, an unrealized loss of $54.0 million, net of tax, was recognized in 
AOCI. For the year ended December 31, 2019, an unrealized gain of $1.1 million, net of tax, was recognized in AOCI.

78

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 16 – FAIR VALUE MEASUREMENTS

The  following  methods  and  assumptions  were  used  by  the  Company  in  estimating  its  fair  value  disclosures  for  financial 
instruments:

•

•

•

•

Cash and cash equivalents: The carrying amounts reported for Cash and cash equivalents approximate fair value.

Investments in securities: Investments classified as available-for-sale are carried at fair market value. See the recurring 
fair value measurements table below.

Short-term borrowings: The carrying amounts reported for Short-term borrowings approximate fair value.

Long-term debt (including current portion): The fair values of the Company’s publicly traded debt are based on quoted 
market  prices.  The  fair  values  of  the  Company’s  non-publicly  traded  debt  are  estimated  using  discounted  cash  flow 
analyses, based on the Company’s current incremental borrowing rates for similar types of borrowing arrangements. 
The Company’s publicly traded debt and non-traded debt are classified as level 1 and level 2, respectively, in the fair 
value hierarchy. See the debt table below.

The following table summarizes the Company’s assets and liabilities measured on a recurring basis in accordance with the Fair 
Value Measurements and Disclosures Topic of the ASC:

Fair Value at 
December 31,
2020

Quoted Prices 
in Active 
Markets for 
Identical Assets 
(Level 1)

Significant 
Other
Observable 
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Assets:

Deferred compensation plan assets (1)
Qualified Replacement Plan assets (2)

Liabilities:

Deferred compensation plan liabilities (3)
Net investment hedge liability (4)

$ 

$ 

$ 

$ 

69.2 

$ 

37.9 

$ 

31.3 

161.5 

161.5 

230.7 

$ 

199.4 

$ 

31.3 

— 

$ 

92.2 

92.2 

85.8 

178.0 

$ 

92.2 

$ 

$ 

85.8 

85.8 

— 

(1) The deferred compensation plan assets consists of the investment funds maintained for the future payments under the Company’s executive deferred 
compensation  plans,  which  are  structured  as  rabbi  trusts.  The  investments  are  marketable  securities  accounted  for  under  the  Debt  and  Equity 
Securities  Topic  of  the  ASC.  The  level  1  investments  are  valued  using  quoted  market  prices  multiplied  by  the  number  of  shares.  The  level  2 
investments are valued based on vendor quotes. The cost basis of the investment funds is $58.1 million.

(2) The  Qualified  Replacement  Plan  assets  consist  of  investment  funds  maintained  for  future  contributions  to  the  Company’s  domestic  defined 
contribution plan. See Note 7. The investments are marketable securities accounted for under the Debt and Equity Securities Topic of the ASC. The 
investments are valued using quoted market prices multiplied by the number of shares. The cost basis of the investment funds is $159.6 million.

(3) The Company’s liabilities under its deferred compensation plans represent the fair value of the participant shadow accounts, and the value is based on 

quoted market prices in active markets for identical assets.

(4) The net investment hedge liability is the fair value of the cross currency swaps (see Note 15). The fair value is based on a valuation model that uses 

observable inputs, including interest rate curves and foreign currency rate.

Except for the impairments described in Note 5, there were no assets and liabilities measured at fair value on a nonrecurring 
basis. 

The table below summarizes the carrying amounts and fair values of the Company’s publicly traded debt and non-traded debt. 

2020

December 31,

2019

2018

Carrying 
Amount

Fair
Value

Carrying 
Amount

Fair
Value

Carrying 
Amount

Fair 
Value

Publicly traded debt
Non-traded debt

$  8,265.2  $  9,707.0 

$ 

8,203.2  $  8,735.8 

$  8,731.7  $ 

8,330.2 

26.8 

26.5 

277.3 

270.7 

283.6 

272.7 

79

 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 17 – REVENUE

The Company manufactures and sells paint, stains, supplies, equipment and floor covering through company-operated stores, 
branded and private label products through retailers, and a broad range of industrial coatings directly to global manufacturing 
customers through company-operated branches. A large portion of the Company’s revenue is recognized at a point in time and 
made to customers who are not engaged in a long-term supply agreement or any form of contract with the Company. These 
sales are paid for at the time of sale in cash, credit card or on account with the vast majority of customers having terms between 
30 and 60 days, not to exceed one year. Many customers who purchase on account take advantage of early payment discounts 
offered by paying within 30 days of being invoiced. The Company estimates variable consideration for these sales on the basis 
of both historical information and current trends to estimate the expected amount of discounts to which customers are likely to 
be entitled.

The  remaining  revenue  is  governed  by  long-term  supply  agreements  and  related  purchase  orders  (“contracts”)  that  specify 
shipping terms and aspects of the transaction price including rebates, discounts and other sales incentives, such as advertising 
support.  Contracts  are  at  standalone  pricing.  The  performance  obligation  in  these  contracts  is  determined  by  each  of  the 
individual  purchase  orders  and  the  respective  stated  quantities,  with  revenue  being  recognized  at  a  point  in  time  when 
obligations under the terms of the agreement are satisfied. This generally occurs with the transfer of control of our products to 
the  customer.  Sales,  value  add,  and  other  taxes  we  collect  concurrent  with  revenue-producing  activities  are  excluded  from 
revenue. 

Refer to Note 21 for the Company’s disaggregation of net sales by reportable segment. As the reportable segments are aligned 
by  similar  economic  factors,  trends  and  customers,  this  disaggregation  best  depicts  how  the  nature,  amount,  timing  and 
uncertainty of revenue and cash flows are affected by economic factors.

The  Company  has  made  payments  or  credits  for  rebates  or  incentives  at  the  beginning  of  a  long-term  contract  where  future 
revenue is expected and before satisfaction of performance obligations. Under these circumstances, the Company recognizes a 
contract asset and amortizes these prepayments over the expected benefit life of the long-term contract typically on a straight-
line basis. 

The  majority  of  variable  consideration  in  the  Company’s  contracts  include  a  form  of  volume  rebate,  discounts,  and  other 
incentives,  where  the  customer  receives  a  retrospective  percentage  rebate  based  on  the  amount  of  their  purchases.  In  these 
situations,  the  rebates  are  accrued  as  a  fixed  percentage  of  sales  and  recorded  as  a  reduction  of  net  sales  until  paid  to  the 
customer per the terms of the contract. Forms of variable consideration such as tiered rebates, whereby a customer receives a 
retrospective  price  decrease  dependent  on  the  volume  of  their  purchases,  are  calculated  using  a  forecasted  percentage  to 
determine the most likely amount to accrue. Management creates a baseline calculation using historical sales and then utilizing 
forecast  information,  estimates  the  anticipated  sales  volume  each  quarter  to  calculate  the  expected  reduction  to  sales.  The 
remainder  of  the  transaction  price  is  fixed  as  agreed  upon  with  the  customer,  limiting  estimation  of  revenues  including 
constraints. 

The Company’s Accounts receivable and current and long-term contract assets and liabilities are summarized in the following 
table.

Accounts 
Receivable, 
Less 
Allowance
Accounts 
receivable

Contract Assets 
(Current)
Other current 
assets

Contract Assets 
(Long-Term)

Contract 
Liabilities 
(Current)

Contract 
Liabilities 
(Long-Term)

Other assets

Other accruals Other liabilities

Balance sheet caption:

Balance at December 31, 2019

$ 

2,088.9  $ 

50.5  $ 

178.2  $ 

242.8  $ 

Balance at December 31, 2020

2,078.1 

52.0 

170.7 

266.3 

10.4 

8.2 

The  difference  between  the  opening  and  closing  balances  of  the  Company’s  contract  assets  and  contract  liabilities  primarily 
results from the timing difference between the Company’s performance and the customer’s payment. 

Provisions for estimated returns are established and the expected costs continue to be recognized as contra-revenue per ASC 
606 when the products are sold. The Company only offers an assurance type warranty on products sold, and there is no material 
service to the customer beyond fixing defects that existed at the time of sale and no warranties are sold separately. 

Warranty  liabilities  are  excluded  from  the  table  above.  Amounts  recognized  during  the  year  from  deferred  revenue  were  not 
material. The Company records a right of return liability within each of its operations to accrue for expected customer returns. 
Historical actual returns are used to estimate future returns as a percentage of current sales. Obligations for returns and refunds 

80

 
 
 
 
 
were not material individually or in the aggregate.

Allowance for Credit Losses
The  Company’s  primary  allowance  for  credit  losses  is  the  allowance  for  doubtful  accounts.  The  allowance  for  doubtful 
accounts reduces the Accounts receivable balance to the estimated net realizable value. The Company reviews the collectibility 
of the Accounts receivable balance each reporting period and estimates the allowance based on historical bad debt experience, 
aging  of  accounts  receivable,  current  creditworthiness  of  customers,  current  economic  factors,  as  well  as  reasonable  and 
supportable  forward-looking  information.  Accounts  receivable  balances  are  written-off  against  the  allowance  if  a  final 
determination of uncollectibility is made. All provisions for allowances for doubtful accounts are included in Selling, general 
and administrative expenses. See Note 2 for additional information.

The following table summarizes the movement in the Company’s allowance for doubtful accounts:

Beginning balance
Adjustment upon adoption of ASU 2016-13(1)
Bad debt expense

Uncollectible accounts written off, net of recoveries

Ending balance

2020

2019

2018

36.5 

$ 

45.9 

$ 

53.0 

3.0 

56.8 

(42.8) 

53.1 

(62.5) 

53.5 

$ 

36.5 

$ 

38.2 

(45.3) 

45.9 

$ 

$ 

(1) The  Company  adopted  ASU  2016-13  effective  January  1,  2020,  using  the  modified  retrospective  transition  method,  electing  to  not  restate  prior 

periods. Refer to Note 1 for additional detail.

NOTE 18 – OTHER EXPENSE (INCOME)

Other General Expense - Net 
Included in Other general expense - net were the following:

Provisions for environmental matters - net
(Gain) loss on sale or disposition of assets
Total

$ 

$ 

37.1 
(9.4) 
27.7 

$ 

$ 

23.0 
16.1 
39.1 

$ 

$ 

176.3 
12.8 
189.1 

2020

2019

2018

Provisions  for  environmental  matters–net  represent  initial  provisions  for  site-specific  estimated  costs  of  environmental 
investigation  or  remediation  and  increases  or  decreases  to  environmental-related  accruals  as  information  becomes  available 
upon which more accurate costs can be reasonably estimated and as additional accounting guidelines are issued. During 2018, 
the  Company  reached  a  series  of  agreements  on  remediation  plans  at  one  of  the  Company’s  four  major  sites,  resulting  in  a 
significant  increase  to  provisions  for  environmental  matters–net  for  2018.  See  Note  9  for  further  details  on  the  Company’s 
environmental-related activities.

The  (gain)  loss  on  sale  or  disposition  of  assets  represents  the  net  realized  (gain)  loss  associated  with  the  sale  or  disposal  of 
property, plant and equipment and intangible assets previously used in the conduct of the primary business of the Company.

81

 
 
 
 
 
 
 
 
 
 
Other Expense - Net 

Included in Other expense - net were the following:

Investment and royalty income
Loss on extinguishment of debt (see Note 6)
Net expense from banking activities
Foreign currency transaction related losses
Domestic pension plan settlement expense
Miscellaneous pension expense (income)
Indirect tax credits
Other income
Other expense
Total

2020

2019

2018

$ 

$ 

(16.4)  $ 
21.3 
10.4 
7.2 

4.9 

(44.7) 
22.6 
5.3 

$ 

(12.0)  $ 
14.8 
10.7 
19.7 
32.4 
8.0 
(38.7) 
(32.8) 
14.6 
16.7 

$ 

(4.3) 

9.7 
7.5 
37.6 
(10.8) 

(32.2) 
12.6 
20.1 

Foreign currency transaction related losses include the impact from foreign currency transactions and net realized losses from 
foreign  currency  option  and  forward  contracts.  There  were  no  material  foreign  currency  option  and  forward  contracts 
outstanding at December 31, 2020, 2019 and 2018.

Miscellaneous pension expense (income) consists of the non-service components of net pension costs (credits). See Note 7 for 
information on the Domestic pension plan settlement expense and Miscellaneous pension expense (income).

Indirect  tax  credits  includes  a  gain  of  $33.5  million  recognized  by  Sherwin-Williams  do  Brasil  Industria  e  Comercio  Ltda. 
(Sherwin-Williams  Brazil)  in  the  fourth  quarter  of  2019  related  to  the  recovery  of  certain  social  contribution  (PIS/COFINS) 
taxes paid over gross sales including ICMS receipts, a type of state level value-added tax in Brazil. In 2014, Sherwin-Williams 
Brazil  filed  a  lawsuit  against  the  Brazilian  tax  authorities  to  challenge  the  inclusion  of  ICMS  on  the  PIS/COFINS  tax  base. 
During 2019, Sherwin-Williams Brazil received a favorable final, non-appealable decision against the Brazilian tax authorities. 
Upon  clarification  regarding  monetization  of  the  credits,  the  Company  recognized  the  benefit.  The  Brazilian  Office  of  the 
Attorney General of the National Treasury has sought clarification from the Brazilian Federal Supreme Court of certain matters, 
including the amount (i.e. gross or net credit amount) and timing of these credits. As a result of the COVID-19 pandemic, the 
Supreme  Court  has  postponed  the  hearing  on  the  clarification  sought  by  the  Brazilian  Office  of  the  Attorney  General  of  the 
National Treasury. No date for the hearing has been rescheduled. If the Brazilian tax authorities challenge the amount or timing 
of these credits, the Company may become subject to new litigation related to the indirect tax credits already monetized or it 
could affect the Company’s ability to monetize future indirect tax credits.

Other  income  and  Other  expense  included  items  of  revenue,  gains,  expenses  and  losses  that  were  unrelated  to  the  primary 
business purpose of the Company. There were no items within Other income or Other expense that were individually significant 
in December 31, 2020, 2019 and 2018.

NOTE 19 – INCOME TAXES

In response to the COVID-19 outbreak, global legislation concerning income taxes was passed throughout 2020. The Company 
assessed the applicability of the stimulus elements within the global legislation, and it did not have a material impact on the 
Company’s consolidated financial statements. The primary benefit to the Company was the delay of payment of U.S. federal 
and state income taxes as well as U.S. federal payroll withholding taxes until subsequent periods.

During  2019,  the  Company  recorded  an  increase  to  the  tax  provision  of  $74.3  million  related  to  the  reversal  of  all  net  tax 
benefits  recognized  in  previous  tax  years  from  federal  renewable  energy  tax  credit  funds  with  DC  Solar  Solutions,  Inc.  and 
certain of its affiliates. The facts relating to the Company’s investments in the funds continue to be developed. In 2020, there 
were no adjustments recognized in the Company’s tax provision for this matter.

During  the  second  quarter  of  2018,  the  Company  made  purchase  accounting  adjustments  related  to  the  Valspar  acquisition 
which  resulted  in  the  reversal  of  $27.5  million  of  income  tax  benefits  related  to  the  remeasurement  of  U.S.  deferred  tax 
liabilities. 

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities 
for  financial  reporting  purposes  and  the  amounts  used  for  income  tax  purposes  using  the  enacted  tax  rates  and  laws  that  are 
currently in effect. 

82

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2020, 2019 and 2018 were as 
follows:

2020

2019

2018

Deferred tax assets:

Environmental and other similar items

$ 

82.9 

$ 

83.5 

$ 

Employee related and benefit items

Operating lease liabilities

Other items 

Total deferred tax assets

Deferred tax liabilities:

166.6 

448.9 

232.8 

931.2 

129.3 

430.6 

204.0 

847.4 

Intangible assets and Property, plant, and equipment

1,156.4 

1,232.6 

LIFO inventories

Operating lease right-of-use assets

Other items 

87.6 

434.0 

31.7 

80.5 

417.8 

28.1 

Total deferred tax liabilities

1,709.7 

1,759.0 

84.5 

97.0 

161.6 

343.1 

1,303.6 

64.5 

29.5 

1,397.6 

Net deferred tax liabilities 

$ 

778.5 

$ 

911.6 

$ 

1,054.5 

As of December 31, 2020, the Company’s net deferred income tax liability relates primarily to deferred tax liabilities recorded 
for intangible assets acquired through the Valspar acquisition.

Netted against the Company’s other deferred tax assets were valuation allowances of $104.6 million, $84.6 million and $73.5 
million at December 31, 2020, 2019 and 2018, respectively. The increase in the valuation allowance in 2020 is primarily due to 
net  operating  losses  of  certain  foreign  subsidiaries.  The  Company  has  $19.4  million  of  domestic  net  operating  loss 
carryforwards acquired through acquisitions that have expiration dates through the tax year 2037, foreign tax credits of $22.5 
million  that  expire  in  calendar  years  2027  through  2029  and  foreign  net  operating  losses  of  $355.7  million.  The  foreign  net 
operating  losses  are  related  to  various  jurisdictions  that  provide  for  both  indefinite  carryforward  periods  and  others  with 
carryforward periods that range from the tax years 2020 to 2040.

Significant components of the provisions for income taxes were as follows:

Current:

Federal

Foreign

State and local

Total current

Deferred:

Federal

Foreign

State and local

Total deferred

2020

2019

2018

$ 

457.7 

$ 

440.1 

$ 

288.8 

92.0 

84.4 

634.1 

(102.7) 

(19.0) 

(23.6) 

(145.3) 

71.1 

60.4 

571.6 

(83.7) 

(32.3) 

(15.1) 

(131.1) 

53.2 

52.4 

394.4 

(102.1) 

(35.3) 

(6.0) 

(143.4) 

251.0 

Total provisions for income taxes

$ 

488.8 

$ 

440.5 

$ 

Under provisions of the Tax Cuts and Jobs Act (Tax Act), the Company received an income tax benefit of $12.0 million, $10.4 
million and $8.6 million in 2020, 2019 and 2018, respectively, related to foreign derived intangible income and incurred income 
tax expense of $7.0 million, $7.9 million and $5.5 million in 2020, 2019 and 2018, respectively, related to Global Intangible 
Low Taxed Income (GILTI). The Company has made an accounting policy election to record GILTI as a period cost.

Significant components of income before income taxes as used for income tax purposes, were as follows:

83

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Domestic
Foreign

2020

2019

2018

$ 

$ 

2,317.9 
201.3 
2,519.2 

$ 

$ 

1,899.6 
82.2 
1,981.8 

$ 

$ 

1,309.3 
50.4 
1,359.7 

A reconciliation of the statutory federal income tax rate to the effective tax rate follows: 

Statutory federal income tax rate
Effect of:

State and local income taxes
Investment vehicles
Employee share-based payments
Research and development credits
Amended returns and refunds
Tax credit reversal
Other - net
Subtotal
Effect of Tax Act

2020

2019

2018

 21.0 %

 21.0 %

 21.0 %

 2.5 
 (0.8) 
 (3.8) 
 (0.5) 
 0.3 

 0.7 
 19.4 %

 2.3 
 (1.3) 
 (3.3) 
 (1.1) 
 0.1 
 3.7 
 0.8 
 22.2 %

 3.2 
 (1.2) 
 (3.2) 
 (1.3) 
 (1.6) 

 (0.3) 
 16.6 %
 1.9 
 18.5 %

Reported effective tax rate

 19.4 %

 22.2 %

The decrease in the effective tax rate for 2020 compared to 2019 was primarily due to the reversal of certain partnership tax 
credits in 2019 that did not recur in 2020, partially offset by a reduction in research and development credits. 

The  Company  and  its  subsidiaries  file  income  tax  returns  in  the  U.S.  federal  jurisdiction,  and  various  state  and  foreign 
jurisdictions. The IRS is currently auditing the Company’s 2013, 2014, 2015, and 2016 income tax returns. As a result of these 
audits,  certain  adjustments  have  been  assessed.  The  Company  has  filed  a  protest  and  submitted  additional  information  for 
consideration. The Company is evaluating the adjustments and believes that it is adequately reserved for any potential exposure. 
As of December 31, 2020, the U.S. federal statute of limitations has not expired for the 2013 through 2019 tax years.

As of December 31, 2020, the Company is subject to non-U.S. income tax examinations for the tax years of 2013 through 2019. 
In addition, the Company is subject to state and local income tax examinations for the tax years 1998 through 2020.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

Balance at beginning of year

Additions from the Valspar acquisition

Additions based on tax positions related to the current year

Additions for tax positions of prior years

Reductions for tax positions of prior years

Settlements

Lapses of statutes of limitations

Balance at end of year

2020

2019

2018

$ 

203.0 

$ 

89.5 

$ 

13.8 

16.4 

(3.3) 

(2.0) 

(0.9) 

14.9 

107.9 

(3.6) 

(5.7) 

$ 

227.0 

$ 

203.0 

$ 

59.0 

12.4 

12.9 

11.0 

(2.0) 

(1.4) 

(2.4) 

89.5 

The  increase  in  unrecognized  tax  benefits  was  primarily  due  to  the  reversal  of  tax  benefits  recognized  in  previous  tax  years 
from  federal  research  and  development  credits.  Other  increases  in  the  balance  of  unrecognized  tax  benefits  at  December  31, 
2020  were  related  to  a  number  of  positions  taken  on  current  and  amended  income  tax  returns  filed  in  the  U.S.  federal,  and 
various state and foreign jurisdictions. At December 31, 2020, 2019 and 2018, the Company had unrecognized tax benefits of 
$216.3 million, $195.3 million, $83.0 million, respectively, the recognition of which would have an effect on the effective tax 
rate.

Included in the balance of unrecognized tax benefits at December 31, 2020 is $16.8 million related to tax positions for which it 
is reasonably possible that the total amounts could significantly change during the next twelve months. This amount represents 
a decrease in unrecognized tax benefits comprised primarily of items related to federal audits of partnership investments and 
expiring statutes in federal, foreign and state jurisdictions.

84

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  Company  classifies  all  income  tax  related  interest  and  penalties  as  income  tax  expense.  During  the  year  ended 
December 31, 2020, there was an increase in income tax interest and penalties of $4.0 million. There was an increase in income 
tax  interest  and  penalties  of  $1.6  million  and  a  decrease  of  $4.9  million  for  the  years  ended  December  31,  2019  and  2018, 
respectively.  The  Company  accrued  $30.3  million,  $26.2  million  and  $24.8  million  at  December  31,  2020,  2019  and  2018, 
respectively, for the potential payment of interest and penalties.

NOTE 20 – NET INCOME PER SHARE 

Basic and diluted net income per share are calculated using the treasury stock method. 

(millions of dollars, except share and per share data)
Basic

Net income

Average shares outstanding

Basic net income per share

Diluted

2020

2019

2018

$ 

$ 

2,030.4  $ 

1,541.3  $ 

1,108.7 

90,425,861 

91,803,528 

92,992,457 

22.45  $ 

16.79  $ 

11.92 

Net income
Average shares outstanding assuming dilution:

Average shares outstanding
Stock options and other contingently issuable shares (1)
Non-vested restricted stock grants

$ 

2,030.4  $ 

1,541.3  $ 

1,108.7 

90,425,861 

91,803,528 

92,992,457 

1,501,142 

1,601,213 

1,938,586 

15,620 

42,101 

57,027 

Average shares outstanding assuming dilution

91,942,623 

93,446,842 

94,988,070 

Diluted net income per share

11.67 
(1) Stock  options  and  other  contingently  issuable  shares  excludes  318,947,  449,167  and  28,321  shares  at  December  31,  2020,  2019  and  2018, 

22.08  $ 

16.49  $ 

$ 

respectively, due to their anti-dilutive effect.

NOTE 21 – REPORTABLE SEGMENT INFORMATION

The Company reports its segment information in the same way that management internally organizes its business for assessing 
performance and making decisions regarding allocation of resources in accordance with the Segment Reporting Topic of the 
ASC. The Company has three reportable operating segments: The Americas Group, Consumer Brands Group and Performance 
Coatings  Group  (individually,  a  Reportable  Segment  and  collectively,  the  Reportable  Segments).  Factors  considered  in 
determining the three Reportable Segments of the Company include the nature of business activities, the management structure 
directly  accountable  to  the  Company’s  chief  operating  decision  maker  (CODM)  for  operating  and  administrative  activities, 
availability  of  discrete  financial  information  and  information  presented  to  the  Board  of  Directors.  The  Company  reports  all 
other business activities and immaterial operating segments that are not reportable in the Administrative segment. 

The  Company’s  CODM  has  been  identified  as  the  Chief  Executive  Officer  because  he  has  final  authority  over  performance 
assessment and resource allocation decisions. Because of the diverse operations of the Company, the CODM regularly receives 
discrete  financial  information  about  each  Reportable  Segment  as  well  as  a  significant  amount  of  additional  financial 
information  about  certain  divisions,  business  units  or  subsidiaries  of  the  Company.  The  CODM  uses  all  such  financial 
information  for  performance  assessment  and  resource  allocation  decisions.  The  CODM  evaluates  the  performance  of  and 
allocates  resources  to  the  Reportable  Segments  based  on  segment  profit  or  loss  and  cash  generated  from  operations.  The 
accounting policies of the Reportable Segments are the same as those described in Note 1 of this report.

The Americas Group consisted of 4,774 company-operated specialty paint stores in the United States, Canada, Latin America 
and the Caribbean region at December 31, 2020. Each store in this segment is engaged in servicing the needs of architectural 
and  industrial  paint  contractors  and  do-it-yourself  homeowners.  These  stores  market  and  sell  Sherwin-Williams®  and  other 
controlled brand architectural paint and coatings, protective and marine products, OEM product finishes and related products. 
The majority of these products are produced by manufacturing facilities in the Consumer Brands Group. In addition, each store 
sells  select  purchased  associated  products.  The  Americas  Group  sells  a  variety  of  architectural  paints,  coatings  and  related 
products through dedicated dealers, home centers, distributors, hardware stores and other retailers throughout Latin America. 
The Americas Group meets regional customer demands through developing, licensing, manufacturing, distributing and selling a 
variety  of  architectural  paints,  coatings  and  related  products  in  North  and  South  America.  The  loss  of  any  single  customer 
would  not  have  a  material  adverse  effect  on  the  business  of  this  segment.  At  December  31,  2020,  The  Americas  Group 

85

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
consisted  of  operations  from  subsidiaries  in  10  foreign  countries.  During  2020,  this  segment  opened  16  net  new  stores, 
consisting of 56 new stores opened (53 in the United States, 1 in Canada, 1 in Mexico and 1 in South America) and 40 stores 
closed (10 in the United States, 6 in Canada, 17 in South America and 7 in Mexico). In 2019 and 2018, this segment opened 62 
and 76 net new stores, respectively. The CODM uses discrete financial information about The Americas Group, supplemented 
with information by geographic region, product type and customer type, to assess performance of and allocate resources to The 
Americas Group as a whole. In accordance with ASC 280-10-50-9, The Americas Group as a whole is considered the operating 
segment, and because it meets the criteria in ASC 280-10-50-10, it is also considered a Reportable Segment.

The  Consumer  Brands  Group  supplies  a  broad  portfolio  of  branded  and  private-label  architectural  paint,  stains,  varnishes, 
industrial  products,  wood  finishes  products,  wood  preservatives,  applicators,  corrosion  inhibitors,  aerosols,  caulks  and 
adhesives to retailers and distributors throughout North America, as well as in Australia, New Zealand, China and Europe. The 
Consumer  Brands  Group  also  supports  the  Company’s  other  businesses  around  the  world  with  new  product  research  and 
development, manufacturing, distribution and logistics. Approximately 55% of the total sales of the Consumer Brands Group in 
2020  were  intersegment  transfers  of  products  primarily  sold  through  The  Americas  Group.  At  December  31,  2020,  the 
Consumer  Brands  Group  consisted  of  operations  in  the  United  States  and  subsidiaries  in  6  foreign  countries.  Sales  and 
marketing of certain controlled brand and private-label products is performed by a direct sales staff. The products distributed 
through third-party customers are intended for resale to the ultimate end-user of the product. The Consumer Brands Group had 
sales to certain customers that, individually, may be a significant portion of the sales and related profitability of the segment. 
This segment incurred most of the Company’s capital expenditures related to ongoing environmental compliance measures at 
sites currently in operation. The CODM uses discrete financial information about the Consumer Brands Group, supplemented 
with information by product type and customer type, to assess performance of and allocate resources to the Consumer Brands 
Group as a whole. In accordance with ASC 280-10-50-9, the Consumer Brands Group as a whole is considered the operating 
segment, and because it meets the criteria in ASC 280-10-50-10, it is also considered a Reportable Segment.

The Performance Coatings Group develops and sells industrial coatings for wood finishing and general industrial (metal and 
plastic) applications, automotive refinish, protective and marine coatings, coil coatings, packaging coatings and performance-
based  resins  and  colorants  worldwide.  This  segment  licenses  certain  technology  and  trade  names  worldwide.  Sherwin-
Williams® and other controlled brand products are distributed through The Americas Group and this segment’s 282 company-
operated branches and by a direct sales staff and outside sales representatives to retailers, dealers, jobbers, licensees and other 
third-party distributors. The Performance Coatings Group had sales to certain customers that, individually, may be a significant 
portion of the sales of the segment. However, the loss of any single customer would not have a material adverse effect on the 
overall profitability of the segment. During 2020, this segment opened 1 new branch and did not close any branches for a net 
increase of 1 branch. At December 31, 2020, the Performance Coatings Group consisted of operations in the United States and 
subsidiaries  in  44  foreign  countries.  The  CODM  uses  discrete  financial  information  about  the  Performance  Coatings  Group, 
supplemented  with  information  about  geographic  divisions,  business  units  and  subsidiaries,  to  assess  performance  of  and 
allocate  resources  to  the  Performance  Coatings  Group  as  a  whole.  In  accordance  with  ASC  280-10-50-9,  the  Performance 
Coatings Group as a whole is considered the operating segment, and because it meets the criteria in ASC 280-10-50-10, it is 
also considered a Reportable Segment.

The Administrative segment includes the administrative expenses of the Company’s corporate headquarters site. Also included 
in the Administrative segment is interest expense, interest and investment income, certain expenses related to closed facilities 
and  environmental-related  matters,  and  other  expenses  which  are  not  directly  associated  with  the  Reportable  Segments.  The 
Administrative segment does not include any significant foreign operations. Also included in the Administrative segment is a 
real  estate  management  unit  that  is  responsible  for  the  ownership,  management  and  leasing  of  non-retail  properties  held 
primarily  for  use  by  the  Company,  including  the  Company’s  headquarters  site,  and  disposal  of  idle  facilities.  Sales  of  this 
segment represent external leasing revenue of excess headquarters space or leasing of facilities no longer used by the Company 
in  its  primary  businesses.  Material  gains  and  losses  from  the  sale  of  property  are  infrequent  and  not  a  significant  operating 
factor in determining the performance of the Administrative segment.

Net external sales of all consolidated foreign subsidiaries were $3.581 billion, $3.679 billion and $4.028 billion for 2020, 2019 
and 2018, respectively.

Long-lived assets consisted of Property, plant and equipment, Goodwill, Intangible assets, Operating lease right-of-use assets, 
Deferred  pension  assets  and  Other  assets.  The  aggregate  total  of  long-lived  assets  for  the  Company  was  $15.810  billion, 
$15.865  billion  and,  $14.790  billion  at  December  31,  2020,  2019  and  2018,  respectively.  Long-lived  assets  of  consolidated 
foreign  subsidiaries  totaled  $3.167  billion,  $3.211  billion  and  $3.290  billion  at  December  31,  2020,  2019  and  2018, 
respectively.

86

Total Assets of the Company were $20.402 billion, $20.496 billion and $19.134 billion at December 31, 2020, 2019 and 2018, 
respectively.  Total  assets  of  consolidated  foreign  subsidiaries  were  $4.834  billion,  $4.829  billion  and  $4.809  billion,  which 
represented 23.7%, 23.6% and 25.1% of the Company’s total assets at December 31, 2020, 2019 and 2018, respectively. 

No single geographic area outside the United States was significant relative to consolidated net external sales or consolidated 
long-lived  assets.  Export  sales  and  sales  to  any  individual  customer  were  each  less  than  10  percent  of  consolidated  sales  to 
unaffiliated customers during all years presented.

In the reportable segment financial information that follows, Segment profit was total net sales and intersegment transfers less 
operating  costs  and  expenses.  Identifiable  assets  were  those  directly  identified  with  each  reportable  segment.  The 
Administrative  segment  assets  consisted  primarily  of  cash  and  cash  equivalents,  investments,  deferred  pension  assets  and 
headquarters  property,  plant  and  equipment.  The  margin  for  each  reportable  segment  was  based  upon  total  net  sales  and 
intersegment  transfers.  Domestic  intersegment  transfers  were  primarily  accounted  for  at  the  approximate  fully  absorbed 
manufactured cost, based on normal capacity volumes, plus customary distribution costs for paint products. Non-paint domestic 
and all international intersegment transfers were accounted for at values comparable to normal unaffiliated customer sales. All 
intersegment transfers are eliminated within the Administrative segment. 

The Americas 
Group

Consumer 
Brands
Group

2020

Performance 
Coatings 
Group

Net external sales

Intersegment transfers

$  10,383.2 

$ 

3,053.4 

$ 

4,922.4 

3,688.4 

137.1 

Total net sales and intersegment transfers

$  10,383.2 

$ 

6,741.8 

$ 

5,059.5 

Segment profit

Interest expense

Administrative expenses and other

$ 

2,294.1 

$ 

579.6 

$ 

500.1 

Income before income taxes

$ 

2,294.1 

$ 

579.6 

$ 

500.1 

% to net external sales

 22.1 %

 19.0 %

 10.2 %

Identifiable assets

Capital expenditures

Depreciation

Amortization

Net external sales

Intersegment transfers

$ 

5,386.6 

$ 

5,387.4 

$ 

8,071.1 

63.9 

73.0 

4.5 

89.8 

87.6 

90.0 

43.0 

69.1 

213.9 

2019

The Americas 
Group

Consumer 
Brands
Group

Performance 
Coatings 
Group

$  10,171.9 

$ 

2,676.8 

$ 

5,049.2 

3,607.0 

116.2 

Total net sales and intersegment transfers

$  10,171.9 

$ 

6,283.8 

$ 

5,165.4 

Segment profit

$ 

2,056.5 

$ 

373.2 

$ 

379.1 

California litigation expense provision reduction

Interest expense

Administrative expenses and other

Income before income taxes

$ 

2,056.5 

$ 

373.2 

$ 

379.1 

% to net external sales

 20.2 %

 13.9 %

 7.5 %

Identifiable assets

Capital expenditures

Depreciation

Amortization

$ 

5,399.1 

$ 

5,600.8 

$ 

8,175.6 

73.3 

72.2 

4.8 

133.4 

81.1 

90.3 

84.2 

70.9 

212.9 

Administrative

Consolidated
Totals

$ 

$ 

$ 

$ 

$ 

2.7 

$ 

18,361.7 

(3,825.5) 

— 

(3,822.8) 

$ 

18,361.7 

$ 

3,373.8 

(340.4) 

(514.2) 

(340.4) 

(514.2) 

(854.6) 

$ 

2,519.2 

1,556.5 

$ 

20,401.6 

107.1 

38.3 

5.0 

303.8 

268.0 

313.4 

Administrative

Consolidated
Totals

$ 

$ 

$ 

$ 

$ 

$ 

2.9 

$ 

(3,723.2) 

17,900.8 
— 

(3,720.3) 

$ 

17,900.8 

$ 

2,808.8 

34.7 

(349.3) 

(512.4) 

34.7 

(349.3) 

(512.4) 

(827.0) 

$ 

1,981.8 

1,320.7 

$ 

20,496.2 

38.0 

37.9 

4.8 

328.9 

262.1 

312.8 

87

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Americas 
Group

Consumer 
Brands
Group

2018

Performance 
Coatings 
Group

Net external sales

Intersegment transfers

$ 

9,625.1 

$ 

2,739.1 

$ 

5,166.4 

0.5 

3,460.2 

22.4 

Total net sales and intersegment transfers

$ 

9,625.6 

$ 

6,199.3 

$ 

5,188.8 

Segment profit

California litigation expense

Interest expense

Administrative expenses and other

$ 

1,898.4 

$ 

261.1 

$ 

452.1 

Income before income taxes

$ 

1,898.4 

$ 

261.1 

$ 

452.1 

% to net external sales

 19.7 %

 9.5 %

 8.8 %

Identifiable assets

Capital expenditures

Depreciation

Amortization

$ 

4,070.9 

$ 

5,385.3 

$ 

8,535.2 

69.5 

72.3 

4.8 

95.7 

88.8 

97.5 

60.8 

77.6 

210.7 

Administrativ
e

Consolidated
Totals

$ 

$ 

$ 

$ 

$ 

$ 

3.9 

$ 

17,534.5 

(3,483.1) 

— 

(3,479.2) 

$ 

17,534.5 

$ 

2,611.6 

(136.3) 

(366.7) 

(748.9) 

(136.3) 

(366.7) 

(748.9) 

(1,251.9) 

$ 

1,359.7 

1,142.9 

$ 

19,134.3 

25.0 

39.5 

5.1 

251.0 

278.2 

318.1 

NOTE 22 – SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) 

The following tables summarize the unaudited quarterly results of operations for the years ended December 31, 2020 and 2019.

Net sales

Gross profit

Net income 

Net income per share:

Basic

Diluted

Net sales

Gross profit

Net income

Net income per share:

Basic

1st Quarter

2nd Quarter

2020
3rd Quarter

4th Quarter

$ 

4,146.7  $ 

4,604.0  $ 

5,122.2  $ 

4,488.8  $ 

Full Year (1)
18,361.7 

1,889.7 

321.7 

2,208.9 

595.9 

2,455.3 

705.8 

2,128.7 

407.0 

8,682.6 

2,030.4 

$ 

$ 

3.53  $ 

3.46  $ 

6.59  $ 

6.48  $ 

7.80  $ 

7.66  $ 

4.54  $ 

4.46  $ 

22.45 

22.08 

1st Quarter

2nd Quarter

3rd Quarter

4th Quarter

2019

$ 

4,040.9  $ 

4,877.8  $ 

4,867.7  $ 

4,114.4  $ 

Full Year (1)
17,900.8 

1,735.1 

245.2 

2,181.4 

471.0 

2,225.6 

576.5 

1,894.0 

248.6 

8,036.1 

1,541.3 

$ 

2.67  $ 

5.13  $ 

6.28  $ 

2.71  $ 

16.79 

Diluted
16.49 
(1)  The sum of the quarterly earnings per share data may not equal the full year amount as the computations of the weighted average shares outstanding 

2.62  $ 

6.16  $ 

2.66  $ 

5.03  $ 

$ 

for each quarter and the full year are calculated independently.

88

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 9.    CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL 
DISCLOSURE

None.

ITEM 9A.    CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

As of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation 
of  our  Chairman  and  Chief  Executive  Officer  and  our  Senior  Vice  President  –  Finance  and  Chief  Financial  Officer,  of  the 
effectiveness of our disclosure controls and procedures pursuant to Rule 13a-15 and Rule 15d-15 of the Securities Exchange 
Act of 1934, as amended (“Exchange Act”). Based upon that evaluation, our Chairman and Chief Executive Officer and our 
Senior Vice President – Finance and Chief Financial Officer concluded that as of the end of the period covered by this report 
our disclosure controls and procedures were effective to ensure that information required to be disclosed by us in reports we file 
or  submit  under  the  Exchange  Act  is  recorded,  processed,  summarized  and  reported  within  the  time  periods  specified  in 
Securities and Exchange Commission rules and forms, and accumulated and communicated to our management, including our 
Chairman and Chief Executive Officer and our Senior Vice President – Finance and Chief Financial Officer, to allow timely 
decisions regarding required disclosure. 

Internal Control Over Financial Reporting

The  “Report  of  Management  on  Internal  Control  over  Financial  Reporting”  and  the  “Report  of  the  Independent  Registered 
Public Accounting Firm on Internal Control over Financial Reporting” are set forth in Item 8.

There were no changes in our internal control over financial reporting identified in connection with the evaluation that occurred 
during the period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal 
control over financial reporting.

ITEM 9B.    OTHER INFORMATION

None.

89

PART III

ITEM 10.    DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Directors

The information regarding our directors and director nominees is set forth in our Proxy Statement under the captions “Proposal 
1 – Election of Directors” and “Director Compensation” and is incorporated herein by reference.

There  were  no  material  changes  to  the  procedures  by  which  security  holders  may  recommend  nominees  to  our  Board  of 
Directors during 2020. Please refer to the information set forth in our Proxy Statement under the caption “Board Meetings and 
Committees,” which information is incorporated herein by reference.

Executive Officers

The information regarding our executive officers is set forth under the caption “Information About Our Executive Officers” in 
Part I of this report, which is incorporated herein by reference.

Section 16(a) Beneficial Ownership Reporting Compliance

To  the  extent  disclosure  of  any  delinquent  form  under  Section  16(a)  of  the  Securities  Exchange  Act  of  1934  is  made  by  the 
Company, such disclosure will be set forth in our Proxy Statement under the caption “Delinquent Section 16(a) Reports” and is 
incorporated herein by reference.

Audit Committee
The information regarding the Audit Committee of our Board of Directors and audit committee financial experts is set forth in 
our Proxy Statement under the caption “Board Meetings and Committees” and is incorporated herein by reference.

Code of Ethics

We  have  adopted  a  Code  of  Conduct,  which  applies  to  all  directors  and  employees,  including  our  executive  officers,  of 
Sherwin-Williams and our subsidiaries wherever located. Our Code of Conduct contains the general guidelines and principles 
for conducting Sherwin-Williams’ business consistent with the highest standards of business ethics. Under our Code of Ethics 
for  Senior  Financial  Management,  our  chief  executive  officer,  chief  financial  officer  and  senior  financial  management  are 
responsible for creating and maintaining a culture of high ethical standards and of commitment to compliance throughout our 
company  to  ensure  the  fair  and  timely  reporting  of  Sherwin-Williams’  financial  results  and  condition.  Senior  financial 
management  includes  the  controller,  the  treasurer,  the  principal  financial/accounting  personnel  in  our  operating  groups  and 
divisions,  and  all  other  financial/accounting  personnel  within  our  corporate  departments  and  operating  groups  and  divisions 
with  staff  supervision  responsibilities.  Please  refer  to  the  information  set  forth  in  our  Proxy  Statement  under  the  caption 
“Corporate Governance – Code of Conduct,” which information is incorporated herein by reference. Our Code of Conduct and 
Code  of  Ethics  for  Senior  Financial  Management  are  available  on  our  Investor  Relations  website,  investors.sherwin-
williams.com. 

We intend to disclose on our Investor Relations website, investors.sherwin-williams.com, any amendment to, or waiver from, a 
provision  of  our  Code  of  Conduct  or  Code  of  Ethics  for  Senior  Financial  Management  that  applies  to  our  directors  and 
executive  officers,  including  our  principal  executive  officer,  principal  financial  officer,  principal  accounting  officer  or 
controller, or any persons performing similar functions, and that is required to be publicly disclosed pursuant to the rules of the 
SEC.

ITEM 11.    EXECUTIVE COMPENSATION

The  information  required  by  this  item  is  set  forth  in  our  Proxy  Statement  under  the  captions  “Director  Compensation,” 
“Compensation  Committee  Report,”  “Compensation  Risk  Assessment,”  “Compensation  Discussion  and  Analysis”  and 
“Executive Compensation” and is incorporated herein by reference.

90

ITEM  12.        SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS  AND  MANAGEMENT  AND 
RELATED STOCKHOLDER MATTERS

The information regarding security ownership of certain beneficial owners and management is set forth in our Proxy Statement 
under  the  captions  “Security  Ownership  of  Certain  Beneficial  Owners”  and  “Security  Ownership  of  Management”  and  is 
incorporated herein by reference.

The information regarding securities authorized for issuance under the Company’s equity compensation plans is set forth in our 
Proxy Statement under the caption “Equity Compensation Plan Information” and is incorporated herein by reference. 

ITEM 13.    CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

The  information  required  by  this  item  is  set  forth  in  our  Proxy  Statement  under  the  captions  “Certain  Relationships  and 
Transactions with Related Persons” and “Independence of Directors” and is incorporated herein by reference.

ITEM 14.    PRINCIPAL ACCOUNTANT FEES AND SERVICES

The information required by this item is set forth in our Proxy Statement under the caption “Matters Relating to the Independent 
Registered Public Accounting Firm” and is incorporated herein by reference.

91

PART IV

ITEM 15.    EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a)(1) Financial Statements 

Statements of Consolidated Income
Statements of Consolidated Comprehensive Income
Consolidated Balance Sheets
Statements of Consolidated Cash Flows
Statements of Consolidated Shareholders’ Equity
Notes to Consolidated Financial Statements

Page Number in 
Form 10-K
48
49
50
51
52
53

(2)  Financial Statement Schedule

Schedule II — Valuation and Qualifying Accounts and Reserves for the years ended December 31, 2020, 2019 
and  2018  is  set  forth  below.  All  other  schedules  for  which  provision  is  made  in  the  applicable  accounting 
regulations  of  the  Securities  and  Exchange  Commission  are  not  required  under  the  related  instructions  or  are 
inapplicable and therefore have been omitted.

Valuation and Qualifying Accounts and Reserves
(Schedule II)

Changes in deferred tax asset valuation allowances were as follows:

(millions of dollars)
Beginning balance
Additions (deductions) (1)
Acquired balances

Ending balance

2020

2019

2018

$  84.6 

$  73.5 

$  44.1 

20.0 

— 

7.4 

3.7 

10.6 

18.8 

$  104.6 

$  84.6 

$  73.5 

(1) Additions (deductions) did not have a material impact on the Income Statement in 2020, 2019 or 2018. 

92

 
 
 
 
 
 
(3)  Exhibits

2.

3.

Agreement and Plan of Merger, among the Company, Viking Merger Sub, Inc., and The Valspar 
Corporation, dated as of March 19, 2016, filed as Exhibit 2.1 to the Company’s Current Report on Form 8-
K dated March 19, 2016, and incorporated herein by reference.

(a) Amended and Restated Articles of Incorporation of the Company, as amended through February 18, 2015, 

filed as Exhibit 3 to the Company's Current Report on Form 8-K dated February 18, 2015, and 
incorporated herein by reference.

(b) Regulations of the Company, as amended and restated October 17, 2018, filed as Exhibit 3.1 to the 

Company's Current Report on Form 8-K dated October 17, 2018, and incorporated herein by reference.

4.

(a) Description of Securities Registered under Section 12 of the Securities Exchange Act of 1934, filed as 

Exhibit 4(a) to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2019, 
and incorporated herein by reference.

(b) Indenture between the Company and The Bank of New York Mellon (as successor to Chemical Bank), as 
trustee, dated as of February 1, 1996, filed as Exhibit 4(a) to Form S-3 Registration Statement Number 
333-01093 dated February 20, 1996, and incorporated herein by reference.

(c) Second Supplemental Indenture by and between the Company and The Bank of New York Mellon, as 
trustee (including Form of Note), dated as of December 7, 2012, filed as Exhibit 4.1 to the Company's 
Current Report on Form 8-K dated December 4, 2012, and incorporated herein by reference.

(d) Third Supplemental Indenture by and between the Company and The Bank of New York Mellon, as 

trustee (including Form of Note), dated as of December 7, 2012, filed as Exhibit 4.2 to the Company's 
Current Report on Form 8-K dated December 4, 2012, and incorporated herein by reference.

(e) Indenture by and between the Company and Wells Fargo Bank, National Association, as trustee, dated 

July 31, 2015, filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K dated July 28, 2015, and 
incorporated herein by reference.

(f) First Supplemental Indenture by and between the Company and Wells Fargo Bank, National Association, 
as trustee, dated July 31, 2015, (including Form of Note), filed as Exhibit 4.2 to the Company’s Current 
Report on Form 8-K dated July 28, 2015, and incorporated herein by reference.

(g) Second Supplemental Indenture by and between the Company and Wells Fargo Bank, National 
Association, as trustee, dated July 31, 2015, (including Form of Note), filed as Exhibit 4.3 to the 
Company’s Current Report on Form 8-K dated July 28, 2015, and incorporated herein by reference.

(h) Third Supplemental Indenture by and between the Company and Wells Fargo Bank, National Association, 
as trustee, dated May 16, 2017 (including Form of Note), filed as Exhibit 4.1 to the Company’s Current 
Report on Form 8-K dated May 16, 2017, and incorporated herein by reference.

(i) Fourth Supplemental Indenture by and between the Company and Wells Fargo Bank, National 

Association, as trustee, dated May 16, 2017 (including Form of Note), filed as Exhibit 4.2 to the 
Company’s Current Report on Form 8-K dated May 16, 2017, and incorporated herein by reference.

(j) Fifth Supplemental Indenture by and between the Company and Wells Fargo Bank, National Association, 
as trustee, dated May 16, 2017 (including Form of Note), filed as Exhibit 4.3 to the Company’s Current 
Report on Form 8-K dated May 16, 2017, and incorporated herein by reference.

(k) Sixth Supplemental Indenture by and between the Company and Wells Fargo Bank, National Association, 
as trustee, dated May 16, 2017 (including Form of Note), filed as Exhibit 4.4 to the Company’s Current 
Report on Form 8-K dated May 16, 2017, and incorporated herein by reference.

(l) Seventh Supplemental Indenture by and between the Company and Wells Fargo Bank, National 
Association, as trustee, dated May 16, 2017 (including Form of Note), filed as Exhibit 4.5 to the 
Company’s Current Report on Form 8-K dated May 16, 2017, and incorporated herein by reference.

(m) Eighth Supplemental Indenture by and between the Company and Wells Fargo Bank, National 
Association, as trustee, dated June 2, 2017 (including Form of Note), filed as Exhibit 4.1 to the 
Company’s Current Report on Form 8-K dated June 2, 2017, and incorporated herein by reference.

(n) Ninth Supplemental Indenture by and between the Company and Wells Fargo Bank, National Association, 
as trustee, dated June 2, 2017 (including Form of Note), filed as Exhibit 4.2 to the Company’s Current 
Report on Form 8-K dated June 2, 2017, and incorporated herein by reference.

93

(o) Tenth Supplemental Indenture by and between the Company and Wells Fargo Bank, National Association, 
as trustee, dated June 2, 2017 (including Form of Note), filed as Exhibit 4.3 to the Company’s Current 
Report on Form 8-K dated June 2, 2017, and incorporated herein by reference.

(p) Eleventh Supplemental Indenture by and between the Company and Wells Fargo Bank, National 
Association, as trustee, dated June 2, 2017 (including Form of Note), filed as Exhibit 4.4 to the 
Company’s Current Report on Form 8-K dated June 2, 2017, and incorporated herein by reference.

(q) Twelfth Supplemental Indenture by and between the Company and Wells Fargo Bank, National 
Association, as trustee, dated June 2, 2017 (including Form of Note), filed as Exhibit 4.5 to the 
Company’s Current Report on Form 8-K dated June 2, 2017, and incorporated herein by reference.

(r) Thirteenth Supplemental Indenture by and between the Company and Wells Fargo Bank, National 
Association, as trustee, dated August 26, 2019 (including Form of Note), filed as Exhibit 4.1 to the 
Company’s Current Report on Form 8-K dated August 26, 2019, and incorporated herein by reference.

(s) Fourteenth Supplemental Indenture by and between the Company and Wells Fargo Bank, National 
Association, as trustee, dated August 26, 2019 (including Form of Note), filed as Exhibit 4.2 to the 
Company’s Current Report on Form 8-K dated August 26, 2019, and incorporated herein by reference.

(t) Fifteenth Supplemental Indenture by and between the Company and Wells Fargo Bank, National 

Association, as trustee, dated March 17, 2020 (including Form of Note), filed as Exhibit 4.1 to the 
Company’s Current Report on Form 8-K dated March 17, 2020, and incorporated herein by reference.

(u) Sixteenth Supplemental Indenture by and between the Company and Wells Fargo Bank, National 
Association, as trustee, dated March 17, 2020 (including Form of Note), filed as Exhibit 4.2 to the 
Company’s Current Report on Form 8-K dated March 17, 2020, and incorporated herein by reference.

(v) Credit Agreement, dated as of July 19, 2018, by and among the Company, Sherwin-Williams Canada Inc., 
Sherwin-Williams Luxembourg S.à r.l. and Sherwin-Williams UK Holding Limited, as borrowers, the 
lenders party thereto, the issuing lenders party thereto and Citibank, N.A., as administrative agent, filed as 
Exhibit 4.1 to the Company’s Current Report on Form 8-K dated July 19, 2018, and incorporated herein 
by reference.

(w) Amendment No. 1 to Credit Agreement, dated as of October 8, 2019, by and among the Company, 
Sherwin-Williams Canada Inc., Sherwin-Williams Luxembourg S.à r.l. and Sherwin-Williams UK 
Holding Limited, as borrowers, the lenders party thereto, the issuing lenders party thereto and Citibank, 
N.A. as administrative agent, filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K dated 
October 11, 2019, and incorporated herein by reference.

(x) Credit Agreement, dated as of May 9, 2016, by and among the Company, Citicorp USA, Inc., as 

administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 4.1 to the Company’s 
Current Report on Form 8-K dated May 9, 2016, and incorporated herein by reference.

(y) Agreement for Letter of Credit, dated as of May 9, 2016, by and between the Company and Citibank, N.A. 
filed as Exhibit 4.2 to the Company’s Current Report on Form 8-K dated May 9, 2016, and incorporated 
herein by reference.

(z) Amendment No. 1 to the Credit Agreement, dated as of May 12, 2016, by and among the Company, 

Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated May 12, 2016, and incorporated herein by 
reference.

(aa) Amendment No. 2 to the Credit Agreement, dated as of June 20, 2016, by and among the Company, 

Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated June 20, 2016, and incorporated herein by 
reference.

(bb) Amendment No. 3 to the Credit Agreement, dated as of August 1, 2016, by and among the Company, 

Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated August 1, 2016, and incorporated herein by 
reference.

(cc) Amendment No. 4 to the Credit Agreement, dated as of January 31, 2017, by and among the Company, 

Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated January 31, 2017, and incorporated herein by 
reference.

94

(dd) Amendment No. 5 to the Credit Agreement, dated as of February 13, 2017, by and among the Company, 

Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated February 13, 2017, and incorporated herein by 
reference.

(ee) Amendment No. 6 to the Credit Agreement, dated as of February 27, 2017, by and among the Company, 

Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated February 27, 2017, and incorporated herein by 
reference.

(ff) Amendment No. 7 to the Credit Agreement, dated as of May 8, 2017, by and among the Company, 

Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated May 8, 2017, and incorporated herein by 
reference.

(gg) Amendment No. 8 to the Credit Agreement, dated as of May 11, 2017, by and among the Company, 

Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated May 11, 2017, and incorporated herein by 
reference.

(hh) Amendment No. 9 to the Credit Agreement, dated as of February 27, 2018, by and among the Company, 

Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated February 27, 2018, and incorporated herein by 
reference.

(ii) Amendment No. 10 to the Credit Agreement, dated as of July 26, 2018, by and among the Company, 

Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated July 26, 2018, and incorporated herein by 
reference.

(jj) Amendment No. 11 to the Credit Agreement, dated as of September 14, 2020, by and among the 

Company, Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, 
filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K dated September 14, 2020, and 
incorporated herein by reference.

(kk) Amendment No. 12 to the Credit Agreement, dated as of November 9, 2020, by and among the Company, 
Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated November 9, 2020, and incorporated herein by 
reference.

(ll) Amendment No. 13 to the Credit Agreement, dated as of December 7, 2020, by and among the Company, 
Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated December 7, 2020, and incorporated herein by 
reference.

(mm) Amendment No. 14 to the Credit Agreement, dated as of February 16, 2021, by and among the Company, 
Citicorp USA, Inc., as administrative agent and issuing bank, and the lenders party thereto, filed as Exhibit 
4.1 to the Company’s Current Report on Form 8-K dated February 16, 2021, and incorporated herein by 
reference.

(nn) Amendment No. 1 to the Agreement for Letter of Credit, dated as of July 26, 2018, by and between the 
Company and Citibank, N.A., filed as Exhibit 4.4 to the Company’s Quarterly Report on Form 10-Q for 
the quarterly period ended September 30, 2018, and incorporated herein by reference.

(oo) Assignable Loan Agreement, dated as of August 17, 2017, relating to a Floating Rate Loan by and among 

Sherwin-Williams Coatings S.à r.l., as Borrower, the Company, as Guarantor, and Citibank Europe plc, 
UK Branch, as Lender, filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K dated August 
17, 2017, and incorporated herein by reference.

(pp) Assignable Loan Agreement, dated as of August 17, 2017, relating to a Fixed Rate Loan by and among 
Sherwin-Williams Coatings S.à r.l., as Borrower, the Company, as Guarantor, and Citibank Europe plc, 
UK Branch, as Lender, filed as Exhibit 4.2 to the Company’s Current Report on Form 8-K dated August 
17, 2017, and incorporated herein by reference.

(qq) Credit Agreement, dated as of September 11, 2017, by and among the Company, Goldman Sachs Bank 
USA, as administrative agent and Goldman Sachs Mortgage Company, as issuing bank, and the lenders 
party thereto, filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K dated September 11, 
2017, and incorporated herein by reference.

(rr) Continuing Agreement for Standby Letters of Credit, dated as of September 11, 2017, by and among the 
Company and Goldman Sachs Bank USA, filed as Exhibit 4.2 to the Company’s Current Report on Form 
8-K dated September 11, 2017, and incorporated herein by reference.

95

(ss) First Amendment to Credit Agreement, dated as of October 30, 2017, by and among the Company, 

Goldman Sachs Bank USA, as administrative agent, Goldman Sachs Mortgage Company, as issuing bank, 
and the lenders party thereto, filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K dated 
October 30, 2017, and incorporated herein by reference.

(tt) Second Amendment to Credit Agreement, dated as of September 6, 2018, by and among the Company, 

Goldman Sachs Bank USA, as administrative agent, Goldman Sachs Mortgage Company, as issuing bank, 
and the lenders party thereto, filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K dated 
September 6, 2018, and incorporated herein by reference.

(uu) First Amendment to Continuing Agreement for Standby Letters of Credit, dated as of September 6, 2018, 
by and among the Company and Goldman Sachs Bank USA, filed as Exhibit 4.6 to the Company’s 
Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2018, and incorporated 
herein by reference.

10.

**(a) Forms of Amended and Restated Severance Agreements filed as Exhibit 10(e) to the Company's Annual 
Report on Form 10-K for the fiscal year ended December 31, 2010, and incorporated herein by reference.

**(b) Schedule of Executive Officers who are Parties to the Amended and Restated Severance Agreements in 

the forms referred to in Exhibit 10(a) above (filed herewith).

**(c) Amended and Restated Aircraft Time Sharing Agreement between the Company and John G. Morikis, 

dated October 1, 2019, filed as Exhibit 10(c) to the Company’s Annual Report on Form 10-K for the fiscal 
year ended December 31, 2019, and incorporated herein by reference.

**(d) The Sherwin-Williams Company 2005 Deferred Compensation Savings and Pension Equalization Plan 

(Amended and Restated Effective as of January 1, 2016) filed as Exhibit 10(e) to the Company's Annual 
Report on Form 10-K for the fiscal year ended December 31, 2015, and incorporated herein by reference.

**(e) The Sherwin-Williams Company 2005 Key Management Deferred Compensation Plan (Amended and 

Restated Effective as of January 1, 2016) filed as Exhibit 10(f) to the Company's Annual Report on 
Form 10-K for the fiscal year ended December 31, 2015, and incorporated herein by reference.

**(f) Adoption Agreement for The Valspar Corporation Nonqualified Deferred Compensation Plan filed as 
Exhibit 10.1 to The Valspar Corporation’s Current Report on Form 8-K dated May 15, 2014, and 
incorporated herein by reference.

**(g) The Valspar Corporation Nonqualified Deferred Compensation Plan filed as Exhibit 10.2 to The Valspar 

Corporation’s Current Report on Form 8-K dated May 15, 2014, and incorporated herein by reference.

**(h) Amendment to Valspar Corporation Nonqualified Deferred Compensation Plan and Adoption Agreement 
filed as Exhibit 10.1 to The Valspar Corporation’s Current Report on Form 8-K dated September 27, 
2016, and incorporated herein by reference.

**(i) The Sherwin-Williams Company 2005 Director Deferred Fee Plan (Amended and Restated Effective as of 

January 1, 2019) filed as Exhibit 10(l) to the Company's Annual Report on Form 10-K for the fiscal year 
ended December 31, 2018, and incorporated herein by reference.

**(j) The Sherwin-Williams Company Executive Disability Income Plan filed as Exhibit 10(g) to the 

Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 1991 (SEC File Number 
001-04851), and incorporated herein by reference.

**(k) Amendment Number One to The Sherwin-Williams Company Executive Disability Income Plan filed as 

Exhibit 10(l) to the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2009, 
and incorporated herein by reference.

**(l) Summary of The Sherwin-Williams Company Revised Executive Disability Plan filed as Exhibit 10(o) to 

the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2013, and 
incorporated herein by reference.

**(m) The Sherwin-Williams Company 2008 Amended and Restated Executive Life Insurance Plan filed as 
Exhibit 10(m) to the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 
2009, and incorporated herein by reference.

**(n) Amended and Restated The Valspar Corporation Employee Health Plan filed as Exhibit 10.24 to The 
Valspar Corporation’s Annual Report on Form 10-K for the fiscal year ended October 28, 2016, and 
incorporated herein by reference.

**(o) The Sherwin-Williams Company 2006 Equity and Performance Incentive Plan (Amended and Restated as 
of April 19, 2017) filed as Exhibit 10(k) to the Company's Annual Report on Form 10-K for the fiscal year 
ended December 31, 2017, and incorporated herein by reference.

96

**(p) Forms of Stock Option Award under The Sherwin-Williams Company 2006 Equity and Performance 

Incentive Plan filed as Exhibit 10(b) to the Company's Quarterly Report on Form 10-Q for the quarterly 
period ended June 30, 2012, and incorporated herein by reference.

**(q) Forms of Stock Option Award under The Sherwin-Williams Company 2006 Equity and Performance 

Incentive Plan filed as Exhibit 10(z) to the Company’s Annual Report on Form 10-K for the fiscal year 
ended December 31, 2014, and incorporated herein by reference.

**(r) Forms of Stock Option Award under The Sherwin-Williams Company 2006 Equity and Performance 

Incentive Plan filed as Exhibit 10(x) to the Company's Annual Report on Form 10-K for the fiscal year 
ended December 31, 2015, and incorporated herein by reference.

**(s) Forms of Stock Option Award under The Sherwin-Williams Company 2006 Equity and Performance 

Incentive Plan filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the quarterly 
period ended September 30, 2017, and incorporated herein by reference.

**(t) Forms of Stock Option Award under The Sherwin-Williams Company 2006 Equity and Performance 

Incentive Plan filed as Exhibit 10(p) to the Company's Annual Report on Form 10-K for the fiscal year 
ended December 31, 2017, and incorporated herein by reference.

**(u) Forms of Stock Option Award under The Sherwin-Williams Company 2006 Equity and Performance 

Incentive Plan filed as Exhibit 10(x) to the Company's Annual Report on Form 10-K for the fiscal year 
ended December 31, 2018, and incorporated herein by reference.

**(v) Form of Restricted Stock Units Award Agreement under The Sherwin-Williams Company 2006 Equity 

and Performance Incentive Plan filed as Exhibit 10(s) to the Company’s Annual Report on Form 10-K for 
the fiscal year ended December 31, 2017, and incorporated herein by reference.

**(w) Form of Restricted Stock Units Award Agreement under The Sherwin-Williams Company 2006 Equity 

and Performance Incentive Plan filed as Exhibit 10(aa) to the Company's Annual Report on Form 10-K for 
the fiscal year ended December 31, 2018, and incorporated herein by reference.

**(x) The Sherwin-Williams Company 2006 Stock Plan for Nonemployee Directors (Amended and Restated as 
of April 20, 2016) filed as Exhibit 10.1 to the Company's Quarterly Report on Form 10-Q for the quarterly 
period ended March 31, 2016, and incorporated herein by reference.

**(y) Form of Restricted Stock Units Award Agreement under The Sherwin-Williams Company 2006 Stock 

Plan for Nonemployee Directors filed as Exhibit 10(gg) to the Company’s Annual Report on Form 10-K 
for the fiscal year ended December 31, 2016, and incorporated herein by reference.

**(z) The Sherwin-Williams Company 2007 Executive Annual Performance Bonus Plan (Amended and 

Restated as of April 19, 2017) filed as Exhibit 10(w) to the Company’s Annual Report on Form 10-K for 
the fiscal year ended December 31, 2017, and incorporated herein by reference.

**(aa) The Sherwin-Williams Company Key Employee Separation Plan as Amended and Restated Effective 

March 1, 2019 filed as Exhibit 10(ff) to the Company's Annual Report on Form 10-K for the fiscal year 
ended December 31, 2018, and incorporated herein by reference.

21.

23.

24.

Subsidiaries (filed herewith).

Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm (filed herewith).

(a) Powers of Attorney (filed herewith).

(b) Certified Resolution Authorizing Signature by Power of Attorney (filed herewith).

31.

(a) Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer (filed herewith).

(b) Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer (filed herewith).

32.

(a) Section 1350 Certification of Chief Executive Officer (furnished herewith).

(b) Section 1350 Certification of Chief Financial Officer (furnished herewith).

97

101.INS

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Inline XBRL Taxonomy Extension Schema Document

101.CAL

Inline XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF

Inline XBRL Taxonomy Extension Definition Linkbase Document

101.LAB

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Inline XBRL Taxonomy Extension Presentation Linkbase Document

104

The cover page from this Annual Report on Form 10-K for the fiscal year ended December 31, 2020, 
formatted in Inline XBRL and contained in Exhibit 101. 

*

Certain exhibits and schedules have been omitted and the Company agrees to furnish supplementally to the 
Securities and Exchange Commission a copy of any omitted exhibits and schedules upon request.

** Management contract or compensatory plan or arrangement.

ITEM 16.    FORM 10-K SUMMARY

None.

98

 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Company has duly 

caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, on February 19, 2021.

SIGNATURES

THE SHERWIN-WILLIAMS COMPANY

By:

/S/ MARY L. GARCEAU

Mary L. Garceau, Secretary

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following 

persons on behalf of the registrant and in the capacities indicated on February 19, 2021.

* JOHN G. MORIKIS
    John G. Morikis

* ALLEN J. MISTYSYN
    Allen J. Mistysyn

* JANE M. CRONIN
    Jane M. Cronin

* KERRII B. ANDERSON
    Kerrii B. Anderson

* ARTHUR F. ANTON
    Arthur F. Anton 

* JEFF M. FETTIG
    Jeff M. Fettig

* RICHARD J. KRAMER
    Richard J. Kramer

* SUSAN J. KROPF
    Susan J. Kropf 

* CHRISTINE A. POON
    Christine A. Poon

* MICHAEL H. THAMAN
    Michael H. Thaman

* MATTHEW THORNTON III
    Matthew Thornton III

* STEVEN H. WUNNING
    Steven H. Wunning

Chairman and Chief Executive Officer, Director
(Principal Executive Officer)

Senior Vice President – Finance and Chief Financial Officer 
(Principal Financial Officer)

Senior Vice President – Corporate Controller
(Principal Accounting Officer)

Director

Director

Director

Director

Director

Director

Director

Director

Director

*

The undersigned, by signing her name hereto, does sign this report on behalf of the designated officers and directors of 
the Company pursuant to powers of attorney executed on behalf of each such officer and director and filed as an exhibit 
to this report.

By:

/S/

MARY L. GARCEAU
Mary L. Garceau, Attorney-in-fact

February 19, 2021

99

 
  
 
  
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Board of  
   Directors

Susan J. Kropf, 72 
Retired, former President and Chief Operating Officer  
Avon Products, Inc. 

John G. Morikis, 57 
Chairman and Chief Executive Officer  
The Sherwin-Williams Company

Kerrii B. Anderson, 63
Retired, former Chief Executive Officer and President 
Wendy’s International, Inc.

Christine A. Poon, 68
Executive in Residence  
The Ohio State University Max M. Fisher College of Business  
Retired, former Vice Chairman  
Johnson & Johnson

Arthur F. Anton, 63* 
Retired, former Chairman and Chief Executive Officer  
Swagelok Company

Michael H. Thaman, 57 
Chief Executive Officer 
UBQ Materials Inc.

Jeff M. Fettig, 64*
Retired, former Chairman of the Board and  
Chief Executive Officer 
Whirlpool Corporation

Richard J. Kramer, 57* 
Chairman of the Board,  
Chief Executive Officer and President  
The Goodyear Tire & Rubber Company

Matthew Thornton III, 62* 
Retired, former Executive Vice President and  
Chief Operating Officer  
FedEx Freight  
FedEx Corporation

Steven H. Wunning, 69 
Retired, former Group President  
Caterpillar Inc.

*  Audit Committee Member

Corporate Officers

John G. Morikis, 57* 
Chairman and Chief Executive Officer 

David B. Sewell, 52*
President and Chief Operating Officer

Allen J. Mistysyn, 52* 
Senior Vice President – Finance and 
Chief Financial Officer 

Jane M. Cronin, 53* 
Senior Vice President – Corporate 
Controller 

James R. Jaye, 54* 
Senior Vice President – Investor 
Relations and Communications 

John D. Hullibarger, 40 
Vice President – Corporate Audit and 
Loss Prevention 

Mary L. Garceau, 48* 
Senior Vice President, General 
Counsel and Secretary 

Thomas P. Gilligan, 60*
Senior Vice President – Human 
Resources 

Bryan J. Young, 45* 
Senior Vice President – Corporate 
Strategy and Development

Lawrence J. Boron, 62 
Vice President – Taxes and Assistant 
Secretary 

Jeffrey J. Miklich, 46 
Vice President and Treasurer 

Stephen J. Perisutti, 58 
Vice President, Deputy General 
Counsel and Assistant Secretary 

Operating Management

Joshua A. Bagshaw, 40
President & General Manager 
Mid Western Division 
The Americas Group 

Justin T. Binns, 45* 
President   
Performance Coatings Group 

Colin M. Davie, 52
President & General Manager 
Industrial Wood Coatings Division 
Performance Coatings Group

Brian L. Gallagher, 49
President & General Manager 
Automotive Finishes Division 
Performance Coatings Group

Richard M. Gilmore, 52 
President & General Manager 
Canada Division 
The Americas Group 

Peter J. Ippolito, 56* 
President  
The Americas Group 

Karl J. Jorgenrud, 44 
President & General Manager  
General Industrial Division 
Performance Coatings Group

T. Burt Marchman, 58
President & General Manager 
Packaging Division 
Performance Coatings Group

Brian E. Padden, 49*
President 
Consumer Brands Group

Mark A. Provenson, 47 
President & General Manager  
Eastern Division  
The Americas Group 

Jonathan N. Reid, 49 
President & General Manager  
South Western Division  
The Americas Group 

Joseph F. Sladek, 50*
President & General Manager 
Global Supply Chain Division 
Consumer Brands Group

Todd A. Stephenson, 51 
President & General Manager  
Protective & Marine Division  
Performance Coatings Group 

Todd V. Wipf, 56 
President & General Manager  
South Eastern Division  
The Americas Group

*  Executive Officer as defined by the Securities 

Exchange Act of 1934

The Sherwin-Williams Company  •   101 W. Prospect Avenue  •   Cleveland, Ohio 44115-1075  

www.sherwin-williams.com