Exhibit 99.1 (b)3

CONSOLIDATED BALANCE SHEETS

NDCHealth Corporation and Subsidiaries

(In thousands, except share data)

	May 30, 2003			May 31, 2002
ASSETS
Current assets:
Cash and cash equivalents	$	16,103		$	13,447
Accounts receivable		78,988			76,161
Allowance for doubtful accounts		(6,785	)		(5,710	)
Accounts receivable, net		72,203			70,451
Income tax receivable		1,199			2,229
Deferred income taxes		21,663			19,987
Prepaid expenses and other current assets		34,304			22,677
Total current assets		145,472			128,791
Property and equipment, net		116,678			101,566
Intangible assets, net		479,234			377,322
Deferred income taxes		5,018			21,403
Debt issuance cost		12,756			1,444
Investments		9,956			13,497
Other		18,138			14,161
Total Assets	$	787,252		$	658,184
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Line of credit	$	—		$	91,000
Short-term borrowings		—			11,906
Current portion of long-term debt		6,558			963
Current portion of obligations under capital leases		1,028			1,296
Accounts payable and other accrued liabilities		61,211			75,035
Accrued interest		13,281			1,012
Deferred revenue		38,137			21,089
Total current liabilities		120,215			202,301
Long-term debt		321,262			151,910
Obligations under capital leases		558			1,779
Deferred revenue		9,461			—
Other long-term liabilities		30,225			22,592
Total liabilities		481,721			378,582
Commitments and contingencies
Minority interest in equity of subsidiaries		9,019			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; 34,888,753 and 34,643,922 shares issued in 2003 and 2002, respectively.		4,361			4,330
Capital in excess of par value		216,156			212,026
Retained earnings		79,228			54,194
Deferred compensation and other		(4,301	)		(6,743	)
Other comprehensive income		1,068			(6,061	)
Total stockholders’ equity		296,512			257,746
Total Liabilities and Stockholders’ Equity	$	787,252		$	658,184