Exhibit 99.1(b) 3

CONSOLIDATED BALANCE SHEETS
NDCHealth Corporation and Subsidiaries

(In thousands, except share data)

	February 28, 2003			May 31, 2002
ASSETS
Current assets:
Cash and cash equivalents	$	112,138		$	13,447
Accounts receivable	81,087			76,161
Allowance for doubtful accounts	(8,631		)	(5,710		)
Accounts receivable, net	72,456			70,451
Income tax receivable	4,369			2,229
Deferred income taxes	5,294			19,987
Prepaid expenses and other current assets	27,099			23,258
Total current assets	221,356			129,372
Property and equipment, net	116,690			101,566
Intangible assets, net	380,813			377,322
Deferred income taxes	13,607			21,403
Investments	8,100			13,497
Other	30,226			15,024
Total Assets	$	770,792		$	658,184
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Line of credit	$	—		$	91,000
Short-term borrowings	—			11,906
Current portion of long-term debt	9,819			963
Obligations under capital leases	1,534			1,296
Accounts payable and accrued liabilities	79,660			76,047
Deferred income	20,739			21,089
Total current liabilities	111,752			202,301
Long-term debt	322,903			151,910
Obligations under capital leases	847			1,779
Deferred income	8,432			—
Other long-term liabilities	21,885			22,592
Total liabilities	465,819			378,582
Commitments and contingencies
Minority interest in equity of subsidiaries	22,463			21,856
Stockholders’ equity:
Preferred stock, par value $1.00 per share; 1,000,000 shares authorized, none issued	—			—
Common stock, par value $.125 per share; 200,000,000 shares authorized;34,828,992 and 34,643,922 shares issued, respectively.	4,354			4,330
Capital in excess of par value	213,996			212,026
Retained earnings	70,166			54,194
Deferred compensation and other	(5,874		)	(6,743		)
Other comprehensive income	(132		)	(6,061		)
Total stockholders’ equity	282,510			257,746
Total Liabilities and Stockholders’ Equity	$	770,792		$	658,184