Basis of Presentation

9 Months Ended

Sep. 30, 2013

Basis of Presentation

1. Basis of Presentation

The condensed consolidated balance sheets as of September 30, 2013 and December 31, 2012, the condensed consolidated statements of income and comprehensive income for the three and nine months ended September 30, 2013 and September 30, 2012, and the condensed consolidated statements of cash flow and stockholders’ equity for the nine months ended September 30, 2013 and September 30, 2012 have been prepared by Church & Dwight Co., Inc. (the “Company”). In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position at September 30, 2013 and results of operations and cash flow for all periods presented have been made.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles (“GAAP”) have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012. The results of operations for the period ended September 30, 2013 are not necessarily indicative of the operating results for the full year.

The Company incurred research and development expenses in the third quarter of 2013 and 2012 of $16.3 million and $13.7 million, respectively. The Company incurred research and development expenses in the first nine months of 2013 and 2012 of $45.0 million and $40.2 million, respectively. These expenses are included in selling, general and administrative expenses.