10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10–Q

(Mark one)

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period endedJune 30, 2013

OR

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

For the transition period from to

Commission File Number: 0-8135

SIGMA-ALDRICH CORPORATION

(Exact name of registrant as specified in its charter)

Delaware	43-1050617
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
3050 Spruce Street, St. Louis, Missouri	63103
(Address of principal executive offices)	(Zip Code)
(Registrant’s telephone number, including area code):	(314) 771-5765
N/A

(Former name, former address and former fiscal year, if changed since last report)

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   X     No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted 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 and post such files).     

Yes   X     No

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

Large accelerated filer X	Accelerated filer
Non-accelerated filer(Do not check if a smaller reporting company)	Smaller reporting company

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes   No   X  

There were 120,239,314 shares of the Company’s common stock, par value $1.00 per share, outstanding on June 30, 2013.

Table of Contents

		Page
Part I	Financial Information
Item 1.	Financial Statements.	1
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations.	15
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	24
Item 4.	Controls and Procedures.	25
Part II	Other Information
Item 1.	Legal Proceedings.	26
Item 1A.	Risk Factors.	26
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	26
Item 3.	Defaults Upon Senior Securities.	26
Item 4.	Mine Safety Disclosures.	26
Item 5.	Other Information.	26
Item 6.	Exhibits.	26

-i-

Glossary

AOCI	Accumulated Other Comprehensive Income
APAC	Asia Pacific
Annual Report	Sigma-Aldrich Corporation Annual Report on Form 10-K for the period ended December 31, 2012
Applied	Applied Business Unit
ASU	Accounting Standards Update
BioReliance	BioReliance Holdings, Inc.
Board	Sigma-Aldrich Corporation Board of Directors
CEO	Sigma-Aldrich Corporation Chief Executive Officer
CFO	Sigma-Aldrich Corporation Chief Financial Officer
Company, we, us or our	Sigma-Aldrich Corporation
EDI	Electronic Data Interchange
Effective tax rate	Income tax expense expressed as a percentage of income before income taxes
EMEA	Europe, Middle East and Asia
EPS	Earnings Per Share
Exchange Act	Securities Exchange Act of 1934
FASB	Financial Accounting Standards Board
Gross profit margin	Gross profit as a percentage of sales
LED	Light-Emitting Diode
Operating income margin	Operating income as a percentage of sales
OCI	Other Comprehensive Income
R&D	Research and Development
Report	Sigma-Aldrich Corporation Quarterly Report on Form 10-Q for the period ended June 30, 2013
Research	Research Business Unit
Research Organics	Research Organics, Inc.
SAFC Commercial	SAFC Commercial Business Unit
SAGE Labs	Sigma Advanced Genetic Engineering Labs
SEC	U.S. Securities and Exchange Commission
SG&A	Selling, General and Administrative Expense
Total Americas	North America and South America
U.S. GAAP	U.S. Generally Accepted Accounting Principles

-ii-

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.

Sigma-Aldrich Corporation

Consolidated Statements of Income (Unaudited)

($ In Millions, Except Per Share Data)

	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
Sales	$	681	$	664	$	1,356	$	1,329
Cost of products and services sold	340		324		671		634
Gross profit	341		340		685		695
Selling, general and administrative expenses	147		151		308		311
Research and development expenses	16		18		33		36
Other charges	12		4		12		9
Operating income	166		167		332		339
Interest, net	1		1		2		2
Income before income taxes	165		166		330		337
Provision for income taxes	46		51		89		105
Net income	$	119	$	115	$	241	$	232
Net income per share - Basic	$	0.99	$	0.95	$	2.01	$	1.92
Net income per share - Diluted	$	0.98	$	0.94	$	1.99	$	1.90
Weighted average number of shares outstanding - Basic	120		121		120		121
Weighted average number of shares outstanding - Diluted	121		122		121		122
Dividends per share	$	0.21	$	0.20	$	0.43	$	0.40

See accompanying notes to consolidated financial statements (unaudited).

1

Sigma-Aldrich Corporation

Consolidated Statements of Comprehensive Income (Unaudited)

($ In Millions)

	Three Months Ended June 30,						Six Months Ended June 30,
	2013			2012			2013			2012
Net income	$	119		$	115		$	241		$	232
Other comprehensive income/(loss), net of tax:
Foreign currency translation gain/(loss), net	(17		)	(42		)	(72		)	(22		)
Pension and post retirement, net	—			2			2			3
Unrealized gain/(loss) on securities, net	(4		)	1			(2		)	3
Unrealized gain/(loss) on forward exchange contracts, net	(1		)	—			10			—
Total other comprehensive loss	(22		)	(39		)	(62		)	(16		)
Comprehensive income	$	97		$	76		$	179		$	216

See accompanying notes to consolidated financial statements (unaudited).

2

Sigma-Aldrich Corporation

Consolidated Balance Sheets

($ In Millions, Except Per Share Data)

	June 30, 2013			December 31, 2012
	(Unaudited)
ASSETS
Current assets:
Cash and cash equivalents	$	562		$	724
Accounts receivable	405			356
Inventories	709			722
Deferred taxes	33			32
Other	95			95
Total current assets	1,804			1,929
Property, plant and equipment:
Property, plant and equipment	2,020			2,011
Less - accumulated depreciation	(1,216		)	(1,182		)
Property, plant and equipment, net	804			829
Goodwill	671			691
Intangibles, net	263			282
Other	124			89
Total assets	$	3,666		$	3,820
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Notes payable	$	129		$	383
Accounts payable	152			160
Payroll	51			55
Income taxes	26			26
Other	88			77
Total current liabilities	446			701
Long-term debt	300			300
Pension and post-retirement benefits	131			135
Deferred taxes	61			64
Other	75			74
Total liabilities	1,013			1,274
Stockholders' equity:
Common stock, $1.00 par value; 300 million shares authorized; 202 million shares issued at June 30, 2013 and December 31, 2012; 120 million shares outstanding at June 30, 2013 and December 31, 2012	202			202
Capital in excess of par value	305			276
Common stock in treasury, at cost, 82 million shares at June 30, 2013 and December 31, 2012	(2,320		)	(2,271		)
Retained earnings	4,459			4,270
Accumulated other comprehensive income	7			69
Total stockholders' equity	2,653			2,546
Total liabilities and stockholders' equity	$	3,666		$	3,820

See accompanying notes to consolidated financial statements (unaudited).

3

Sigma-Aldrich Corporation

Consolidated Statements of Cash Flows (Unaudited)

($ in Millions)

	Six Months Ended June 30,
	2013			2012
Cash flows from operating activities:
Net income	$	241		$	232
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	69			67
Deferred income taxes	(3		)	23
Stock-based compensation expense	13			9
Other	(9		)	(3		)
Changes in operating assets and liabilities:
Accounts receivable	(62		)	(45		)
Inventories	(1		)	(28		)
Accounts payable	(5		)	(4		)
Income taxes	3			(20		)
Other, net	23			(5		)
Net cash provided by operating activities	269			226
Cash flows from investing activities:
Capital expenditures	(49		)	(58		)
Purchases of investments	(75		)	(61		)
Proceeds from sales of investments	44			40
Acquisitions of businesses, net of cash acquired	—			(389		)
Proceeds from sale of net assets	9			—
Other, net	(1		)	(5		)
Net cash used in investing activities	(72		)	(473		)
Cash flows from financing activities:
Net issuance/(repayment) of short-term debt	(254		)	227
Dividends	(52		)	(49		)
Share repurchases	(56		)	(50		)
Proceeds from exercise of stock options	19			21
Excess tax benefits from stock-based payments	5			8
Net cash provided by/(used in) financing activities	(338		)	157
Effect of foreign currency exchange rate changes on cash	(21		)	(3		)
Net change in cash and cash equivalents	(162		)	(93		)
Cash and cash equivalents at January 1	724			665
Cash and cash equivalents at June 30	$	562		$	572
Supplemental disclosures of cash flow information:
Income taxes paid	$	84		$	90
Interest paid, net of capitalized interest	$	5		$	4

See accompanying notes to consolidated financial statements (unaudited).

4

Sigma-Aldrich Corporation

Notes to Consolidated Financial Statements (Unaudited)

($ in Millions, Except Share and Per Share Data)

(1)Basis of Presentation

Sigma-Aldrich Corporation, headquartered in St. Louis, Missouri, is a leading Life Science and High Technology company whose biochemical and organic chemical products, kits and services are used in scientific research, including genomic and proteomic research, biotechnology, pharmaceutical development, the diagnosis of disease and as key components in pharmaceutical, diagnostics and high technology manufacturing.

The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. GAAP for interim financial information, the SEC's instructions to Form 10-Q and Article 10 of Regulation S-X and, accordingly, do not include all information and footnotes required by U.S. GAAP for complete financial statements. For further information, refer to the notes to the Company's consolidated financial statements included in Part II, Item 8 of the Annual Report. In the opinion of management, all adjustments, consisting of normal recurring accruals, considered necessary for a fair presentation have been included in these consolidated financial statements. Operating results for the six months ended June 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013.

(2)Reclassifications

Certain reclassifications of prior year amounts have been made to conform to the current year presentation.

(3)New Accounting Pronouncements

In February 2013, the FASB issued ASU No. 2013-02, "Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income" that requires entities to disclose either on the face of or in the notes to the financial statements the effects of reclassifications out of AOCI. For items reclassified out of AOCI and into net income in their entirety, entities must disclose the effect of the reclassification on each affected net income item. For items that are not reclassified in their entirety into net income, entities must provide a cross reference to other required U.S. GAAP disclosures. This ASU does not change the items currently reported in other comprehensive income and is effective for annual reporting periods beginning after December 15, 2012 and interim periods within those years. The adoption of these provisions did not have a material impact on the consolidated financial statements of the Company.

(4)Income Taxes

There were no material changes in the unrecognized tax benefits of the Company during the three and six months ended June 30, 2013.

(5)Inventories

The principal categories of inventories are:

	June 30, 2013		December 31, 2012
Finished goods	$	576	$	585
Work in process	34		36
Raw materials	99		101
Total	$	709	$	722

5

(6)Intangible Assets

The Company's amortizable and unamortizable intangible assets at June 30, 2013 and December 31, 2012 are as follows:

	Cost				Accumulated Amortization
	June 30, 2013		December 31, 2012		June 30, 2013		December 31, 2012
Amortizable intangible assets:
Patents	$	15	$	14	$	9	$	8
Licenses	47		47		19		17
Customer relationships	248		255		67		61
Technical knowledge	47		48		17		15
Other	28		29		22		22
Total amortizable intangible assets	$	385	$	393	$	134	$	123
Unamortizable intangible assets:
Goodwill	$	697	$	717	$	26	$	26
Trademarks and trade names	20		20		8		8
Total unamortizable intangible assets	$	717	$	737	$	34	$	34

The Company recorded amortization expense of $7 and $9 for the three months ended June 30, 2013 and 2012, respectively, related to amortizable intangible assets. For the six months ended June 30, 2013 and 2012, the Company recorded amortization expense of $14 and $16, respectively, related to amortizable intangible assets. Amortizable intangible assets are amortized over their estimated useful lives, which range from one to twenty years, using the straight-line method. The Company expects to record annual amortization expense for all existing intangible assets in a range from approximately $21 to $26 from 2013 through 2017.

The change in net goodwill for the six months ended June 30, 2013 is as follows:

Balance at December 31, 2012	$	691
Acquisitions & divestitures	(2		)
Impact of changes in foreign currency exchange rates	(18		)
Balance at June 30, 2013	$	671

Acquisition and divestiture activity during the six months ended June 30, 2013 is related to the finalization of purchase accounting for certain acquisitions as well as the writeoff of goodwill associated with the sale of the net assets of SAGE Labs in April 2013.

6

(7)Debt

Notes payable and long-term debt consists of the following:

	June 30, 2013				December 31, 2012
	Outstanding		Weighted Average Rate		Outstanding		Weighted Average Rate
Notes payable
Commercial paper (1)	$	129	0.1	%	$	381	0.2	%
$200.0 European revolving credit facility, due March 13, 2014 (2)	—		—		—		—
Sigma-Aldrich Korea Limited credit facility, due June 30, 2014 (3)	—		—		—		—
Sigma-Aldrich Japan GK credit facilities (4)	—		—		—		—
Other short-term credit facilities (5)	—		—		2		1.5	%
Total notes payable	$	129	0.1	%	$	383	0.2	%
Long-term debt
Senior notes, due November 1, 2020 (6)	$	300	3.4	%	$	300	3.4	%
Total long-term debt	$	300	3.4	%	$	300	3.4	%

(1) The Company has a $600five-year revolving credit facility with a syndicate of banks in the U.S. supporting the Company's commercial paper program that will mature on May 9, 2017. At June 30, 2013 and December 31, 2012, the Company did not have any borrowings outstanding under the facility. However, the amount available under the facility is reduced by the amount of commercial paper outstanding. The facility contains financial covenants that require the maintenance of a ratio of consolidated debt to total capitalization of no more than 65.0 percent and an aggregate amount of subsidiary debt plus consolidated secured debt of no more than 25.0 percent of total net worth. The Company's total consolidated debt as a percentage of total capitalization and aggregate amount of subsidiary debt plus consolidated secured debt as a percentage of total net worth, as defined in the underlying credit agreement, was 14.2 percent and 0.0 percent, respectively, at June 30, 2013.

(2) This facility contains financial covenants that require the maintenance of consolidated net worth of at least $750, a ratio of consolidated debt to total capitalization of no more than 55.0 percent and an aggregate amount of subsidiary debt plus consolidated secured debt of no more than 25.0 percent of total net worth. The Company's consolidated net worth, consolidated debt as a percentage of total capitalization and aggregate amount of subsidiary debt plus consolidated secured debt as a percentage of total net worth, as defined in the underlying credit agreement, were $2,584, 14.2 percent and 0.0 percent, respectively, at June 30, 2013.

(3) There were no outstanding borrowings under this facility, which had a total commitment of 20 billion Korean Won ($18), at June 30, 2013.

(4) Sigma-Aldrich Japan GK has two credit facilities having a total commitment of 2 billion Japanese Yen ($20), with one facility due April 30, 2014 and the other representing a line of credit with no expiration. There were no borrowings under the facilities at June 30, 2013.

(5) There were no borrowings under these facilities, which have total commitments in U.S. Dollar equivalents of $3, at June 30, 2013.

(6) The Company has $300 of 3.375 percent Senior Notes due November 1, 2020. Interest on the notes is payable May 1 and November 1 of each year. The notes may be redeemed, in whole or in part at the Company’s option, (i) at any time at specific redemption prices plus accrued interest or (ii) three months prior to the maturity date at a redemption price equal to 100 percent of the principal amount plus accrued interest.

The Company has provided guarantees to certain subsidiaries for any outstanding borrowings from the European revolving credit facility and the short-term credit facilities of the wholly-owned Korean and Japanese subsidiaries. At June 30, 2013, there were no existing events of default that would require the Company to honor these guarantees.

Total interest expense incurred on short-term and long-term debt, net of amounts capitalized, was $2 for the three months ended June 30, 2013 and 2012, respectively. Total interest expense incurred on short-term and long-term debt, net of amounts capitalized, was $5 and $4 for the six months ended June 30, 2013 and 2012, respectively.

The fair value of long-term debt was approximately $295 and $315 at June 30, 2013 and December 31, 2012, respectively. The fair value of long-term debt was based upon a discounted cash flow analysis that used the aggregate cash flows from principal and interest payments over the life of the debt and current market interest rates.

7

(8)Financial Derivatives and Risk Management

The Company transacts business in many parts of the world and is subject to risks associated with changing foreign currency exchange rates. Accordingly, the Company uses both derivative instruments designated as cash flow hedges as well as derivative instruments that are not designated as hedging instruments to mitigate this risk. These derivative instruments are comprised of foreign currency forward exchange contracts, and are classified within Level 2 of the fair value hierarchy for which fair value is determined by using foreign currency market spot rates and forward points observable at commonly quoted intervals. The Company does not enter into foreign currency contracts for speculative trading purposes.

Cash Flow Hedges

A significant portion of the Company's cost of products and services sold is denominated in the U.S. Dollar, while over 60 percent of the Company's sales are denominated in other currencies. Intercompany inventory purchases, which are sourced primarily from subsidiaries with U.S. Dollar functional currencies, are sold to customers by international subsidiaries in other local currencies. In the third quarter of 2012, the Company implemented a program to use foreign currency forward exchange contracts to mitigate the foreign currency risk associated with these forecasted intercompany inventory purchases.

These derivatives have been designated as cash flow hedges, which qualify for hedge accounting treatment, whereby changes in fair value of the derivative are deferred in AOCI within stockholders' equity until the underlying hedged items are recognized in net income. Accordingly, the Company records cash flow hedge gains or losses within cost of products and services sold when the related inventory is sold to a customer. To the extent any portion of the hedge contract is determined to be ineffective, the increase or decrease in value of the contract prior to maturity will be recognized in income immediately. The cash flow impact from these derivatives is classified in the operating activities section of the Company's consolidated statements of cash flows, which is the same category as the underlying items being hedged. Gains or losses related to the ineffective portion of these hedging instruments were not material for the three and six months ended June 30, 2013. At June 30, 2013 and December 31, 2012, the Company had a notional principal amount of $298 and $254, respectively, in foreign currency forward contracts outstanding.

The following table summarizes the fair values of the forward foreign currency exchange contracts designated as cash flow hedges at June 30, 2013 and December 31, 2012.

Item	Reporting Location	June 30, 2013	December 31, 2012
Forward exchange contracts asset derivative	Other current assets	$11	$6
Forward exchange contracts liability derivative	Other current liabilities	1	3
Gain recognized in AOCI, net	AOCI	13	3

The following table summarizes the effect of the forward foreign currency exchange contracts designated as cash flow hedges on the Company's consolidated statements of comprehensive income during the three and six months ended June 30, 2013 and June 30, 2012, net of immaterial tax effects.

		Three Months Ended	Three Months Ended
Item	Reporting Location	June 30, 2013	June 30, 2012
Loss recognized in OCI, net	OCI	$(1)	—
Gain reclassified from AOCI into net income	Costs of products and services sold	2	—

		Six Months Ended	Six Months Ended
Item	Reporting Location	June 30, 2013	June 30, 2012
Gain recognized in OCI, net	OCI	$10	—
Gain reclassified from AOCI into net income	Costs of products and services sold	2	—

8

As of June 30, 2013, the majority of these contracts are in established currencies including the Euro, Japanese Yen and British Pound. During the next 12 months, we expect that approximately $12 of derivative gains included in AOCI, based on their valuation as of June 30, 2013, will be reclassified into income. The Company generally does not hedge its exposure to the exchange rate variability of future cash flows beyond the next ensuing twenty-four months.

Derivatives Not Designated As Hedging Instruments

The Company also uses foreign currency forward exchange contracts, which are not designated as hedging instruments, to hedge the value of certain intercompany receivables and payables denominated in foreign currencies. The Company's objective is to minimize the impact of foreign currency exchange rate changes during the period of time between the original transaction date and its cash settlement. Gains and losses on these contracts are recorded in SG&A, based on the difference in the contract rate and the spot rate at the end of each month for all contracts still in force, and are typically offset either partially or completely by transaction gains and losses. The duration of the contracts typically does not exceed six months. As of June 30, 2013, the majority of these contracts are in established currencies including the Euro, British Pound and Japanese Yen. The impact of these contracts was not material to the consolidated financial statements as of and for the periods ended June 30, 2013 and December 31, 2012. The notional amount of open foreign currency forward exchange contracts at June 30, 2013 and December 31, 2012 was $155 and $116, respectively.

(9)Company Operations by Business Unit

Effective January 1, 2013, the Company's business unit structure was realigned into three market-focused business units that are defined by the customers and markets they serve: Research, Applied and SAFC Commercial. The business unit structure is the Company's approach to serving customers and reporting sales. Sales for the Company's business units are as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
Research	$	353	$	348	$	714	$	720
Applied	160		151		$	319	$	304
SAFC Commercial	168		165		323		305
Total	$	681	$	664	$	1,356	$	1,329

During 2012, the Company operated with the business units of Research and SAFC.

The Company's Chief Operating Decision Maker is the CEO. The CEO and the Board review profit and loss information on a consolidated basis to assess performance and make overall operating decisions. The Company's business units are closely interrelated in their activities and share services such as order entry, billing, technical services, the e-commerce infrastructure, purchasing and inventory control. The business units also share production and distribution facilities. Additionally, these business units are supported by centralized functional areas such as finance, human resources, quality, safety and compliance and information technology. Further, the Company's CEO, CFO and business unit Presidents participate in compensation programs in which all or a significant portion of their incentive compensation is based upon consolidated Company results for sales growth (and for the business unit Presidents, the sales growth in the business unit for which they are responsible), consolidated Company operating income, consolidated Company free cash flow and business unit/individual objectives supported by the achievement of consolidated Company EPS goals. Based on these factors, the Company has concluded that it operates in one segment.

Sales are attributed to countries based upon the location from which the product was shipped or services were performed. Geographic financial information is as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
Sales to unaffiliated customers:
United States	$	261	$	258	$	517	$	498
Other countries	420		406		839		831
Total	$	681	$	664	$	1,356	$	1,329

9

	June 30, 2013		December 31, 2012
Long-lived assets:
United States	$	539	$	549
Other countries	373		351
Total	$	912	$	900

(10)Pension and Post-retirement Benefits

The components of net periodic benefit cost for the three months ended June 30, 2013 and 2012 are as follows:

	Pension Plans												Post-Retirement Medical  Benefit Plans
	United States						International
	2013			2012			2013			2012			2013			2012
Service cost	$	—		$	2		$	2		$	2		$	1		$	1
Interest cost	1			2			3			3			1			—
Expected return on plan assets	(3		)	(2		)	(3		)	(3		)	—			—
Amortization	—			1			1			1			(1		)	(1		)
Net periodic benefit cost	$	(2	)	$	3		$	3		$	3		$	1		$	—

The components of net periodic benefit cost for the six months ended June 30, 2013 and 2012 are as follows:

	Pension Plans												Post-Retirement Medical  Benefit Plans
	United States						International
	2013			2012			2013			2012			2013			2012
Service cost	$	—		$	4		$	5		$	4		$	1		$	1
Interest cost	3			4			5			5			1			1
Expected return on plan assets	(6		)	(5		)	(6		)	(5		)	—			—
Amortization	1			2			2			2			(1		)	(1		)
Net periodic benefit cost	$	(2	)	$	5		$	6		$	6		$	1		$	1

Pension and post-retirement benefits liabilities consisted of the following as of the dates noted:

	June 30, 2013			December 31, 2012
Retiree medical liability	$	48		$	47
Pension liability	86			91
Subtotal	134			138
Less: current portion (included in other current liabilities)	(3		)	(3		)
Pension and post-retirement benefits liabilities	$	131		$	135

In the fourth quarter of 2012, the Board approved and management communicated changes to our U.S. defined benefit pension plan so that, effective December 31, 2012, the pension plan was frozen and future retirement service benefits would no longer be accrued under the plan. Effective January 1, 2013, the affected employees were eligible for additional contributions under an enhanced defined contribution plan. As a result of the freeze, participants under the pension plan are no longer accruing service based benefits and are being treated as inactive for accounting purposes. The Company will amortize accumulated unrecognized losses over the remaining estimated life of participants of approximately 38 years as of June 30, 2013.

10

The Company does not anticipate that it will be required to make a contribution to the U.S. pension plan in 2013. The Company contributed $3 to its international pension plans in the six months ended June 30, 2013. In total, the Company expects to contribute approximately $8 to its defined benefit pension plans in 2013.

The Company's 401(k) retirement savings plan provides retirement benefits to eligible U.S. employees in addition to those provided by the U.S. pension plan. The plan permits participants to voluntarily defer a portion of their compensation, subject to

Internal Revenue Code limitations. The Company also contributes a fixed percentage of the employee's salary deferral. The cost for this plan was $5 and $3 for the three months ended June 30, 2013 and 2012, respectively, and $12 and $5, for the six months ended June 30, 2013 and 2012, respectively.

(11)Other Assets and Liabilities

Other current assets

Other current assets are summarized as follows:

	June 30, 2013		December 31, 2012
Other receivables	$	42	$	36
Prepaid expenses	25		29
Certificates of deposit	26		27
Other current assets	2		3
Total other current assets	$	95	$	95

Other assets

Other assets are summarized as follows:

	June 30, 2013		December 31, 2012
Other investments	$	19	$	16
Cash value of life insurance policies	32		29
Deferred taxes	15		17
Long term certificates of deposit	31		—
Other non-current assets	27		27
Total other assets	$	124	$	89

Other current liabilities

Other current liabilities are summarized as follows:

	June 30, 2013		December 31, 2012
Legal and professional	$	5	$	6
Pension and post-retirement	3		3
Freight	9		7
Other accrued expenses	71		61
Total other current liabilities	$	88	$	77

Other liabilities

Other liabilities are summarized as follows:

	June 30, 2013		December 31, 2012
Deferred compensation	$	29	$	31
Non-current income taxes	34		33
Other non-current liabilities	12		10
Total other non-current liabilities	$	75	$	74

11

(12)Other Charges

Other charges are summarized as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
Restructuring costs	$	—	$	4	$	—	$	4
Licensing dispute settlement	7		—		7		—
Costs related to mergers and acquisitions	5		—		5		5
Total other charges	$	12	$	4	$	12	$	9

Other costs of $7 were incurred during the second quarter of 2013 for the settlement of a licensing dispute associated with certain products.

Third party costs of $5 associated with merger and acquisition activity were incurred during the second quarter of 2013. Third party costs of $5 were incurred during the first quarter of 2012 related to the January 2012 acquisition of BioReliance and the March 2012 acquisition of Research Organics.

In the second quarter of 2012, the Company committed to a restructuring plan to exit various sales office locations in Europe. These exit activities impacted approximately 30 employees and were intended to further reduce the Company's fixed cost structure by streamlining the sales force in Europe. The total cost of this restructuring action was approximately $4.

(13)Earnings per Share

Basic EPS is calculated using the weighted average number of shares outstanding during each period. The diluted EPS calculation includes the impact of dilutive equity compensation awards.

EPS calculations have been made using the following share information (in millions):

	Three Months Ended June 30,		Six Months Ended June 30,
	2013	2012	2013	2012
Weighted average shares
Basic shares	120	121	120	121
Effect of dilutive securities	1	1	1	1
Diluted shares	121	122	121	122

Potential common shares totaling 1 million were excluded from the calculation of diluted weighted average shares for the three and six months ended June 30, 2013 and 2012, because their effects were antidilutive.

(14)Share Repurchases

At June 30, 2013 and December 31, 2012, the Company had repurchased a total of 100 and 99 million shares, respectively, of an authorized repurchase of 110 million shares.

12

(15)Accumulated Other Comprehensive Income

The following table shows the components of AOCI for the three months ended June 30, 2013.

	Foreign Currency Translation Adjustment Income (Loss), Net			Pension and Post-Retirement Benefit Plans Income (Loss), Net			Unrealized Gain (Loss) on Securities, Net			Unrealized Gain on Cash Flow Hedges, Net			Total
Beginning balance	$	86		$	(76	)	$	5		$	14		$	29
Other comprehensive income (loss) before reclassification	(17		)	—			(1		)	1			(17		)
Less: Amounts reclassified from accumulated other comprehensive income	—			—			3			2			5
Net current-period other comprehensive income (loss)	(17		)	—			(4		)	(1		)	(22		)
Ending balance	$	69		$	(76	)	$	1		$	13		$	7

The following table shows the components of AOCI for the six months ended June 30, 2013.

	Foreign Currency Translation Adjustment Income (Loss)			Pension and Post-Retirement Benefit Plans Income (Loss)			Unrealized Gain (Loss) on Securities			Unrealized Gain (Loss) on Cash Flow Hedges		Total
Beginning balance	$	141		$	(78	)	$	3		$	3	$	69
Other comprehensive income (loss) before reclassification	(72		)	—			2			12		(58		)
Less: Amounts reclassified from accumulated other comprehensive income	—			(2		)	4			2		4
Net current-period other comprehensive income (loss)	(72		)	2			(2		)	10		(62		)
Ending balance	$	69		$	(76	)	$	1		$	13	$	7

The following table shows the components of AOCI for the three months ended June 30, 2012.

	Foreign Currency Translation Adjustment Income, Net			Pension and Post-Retirement Benefit Plans Income (Loss), Net			Unrealized Gain (Loss) on Securities, Net		Total
Beginning balance	$	139		$	(87	)	$	1	$	53
Other comprehensive income (loss) before reclassification	(42		)	—			1		(41		)
Less: Amounts reclassified from accumulated other comprehensive income	—			(2		)	—		(2		)
Net current-period other comprehensive income (loss)	(42		)	2			1		(39		)
Ending balance	$	97		$	(85	)	$	2	$	14

13

The following table shows the components of AOCI for the six months ended June 30, 2012.

	Foreign Currency Translation Adjustment Income (Loss)			Pension and Post-Retirement Benefit Plans Income (Loss)			Unrealized Gain (Loss) on Securities			Total
Beginning balance	$	119		$	(88	)	$	(1	)	$	30
Other comprehensive income (loss) before reclassification	(22		)	—			3			(19		)
Less: Amounts reclassified from accumulated other comprehensive income	—			(3		)	—			(3		)
Net current-period other comprehensive income (loss)	(22		)	3			3			(16		)
Ending balance	$	97		$	(85	)	$	2		$	14

During the three months ended June 30, 2013, amounts reclassified from AOCI include gains of $3 into SG&A and gains of $2 into cost of products and services sold. During the six months ended June 30, 2013, amounts reclassified from AOCI include gains of $2 into SG&A and gains of $2 into cost of products and services sold. During the three months ended June 30, 2012, amounts reclassified from AOCI include losses of $2 into SG&A. During the six months ended June 30, 2012, amounts reclassified from AOCI include losses of $3 into SG&A. These adjustments are net of immaterial tax effects.

(16)Contingent Liabilities and Commitments

The Company is involved in legal proceedings generally incidental to its business, as described below:

The Company is a defendant in several lawsuits and claims related to the normal conduct of its business, including lawsuits and claims related to product liability and personal injury matters. The Company accrues for such liabilities when it is probable that future costs (including legal fees and expenses) will be incurred and such costs can be reasonably estimated. The Company has self-insured retention limits and has obtained insurance to provide coverage above the self-insured limits for claims made against it, including product liability and personal injury claims, subject to certain limitations and exclusions. Reserves have been provided to cover expected payments for these self-insured amounts at June 30, 2013.

At June 30, 2013, there were no contingent liabilities that management believes are reasonably likely to have a material adverse effect on the Company's consolidated financial condition, results of operations, cash flows or liquidity and there were no material commitments outside of the normal course of business. Material commitments in the normal course of business include notes payable, long-term debt, lease commitments and pension and other post-retirement benefit obligations which are disclosed in Note 6 – Notes Payable, Note 7 – Long-Term Debt, Note 9 – Lease Commitments and Note 15 – Pension and Post-retirement Benefit Plans, respectively, to the Company's consolidated financial statements included in Part II, Item 8 of the Annual Report, as updated in Note 7 – Debt and Note 10 – Pension and Post-retirement Benefits to the Company's consolidated financial statements included in Part I, Item 1 of this Report.

14

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations.

Sigma-Aldrich Corporation

Management’s Discussion and Analysis

($ in Millions, Except Share and Per Share Data)

The following discussion should be read in conjunction with the consolidated financial statements and notes thereto included elsewhere in this Report and the Annual Report. Except for historical information, the statements in this discussion may include forward-looking statements within the meaning of the safe harbor provisions of the U.S. Private Securities Litigation Reform Act of 1995. Such statements can be identified by words such as: "believes," "can," "expect," "likely," "should," "will" and similar references to future periods. Examples of forward-looking statements include, among others, statements we make regarding future sales, earnings, return on equity, return on invested capital, cost savings, process improvements, free cash flow, share repurchases, capital expenditures, acquisitions, new products and services, technology licensing activity and other matters.

Forward-looking statements are neither historical facts nor assurances of future performance. Instead, they are based only on our current beliefs, expectations and assumptions regarding the future of our business, plans and strategies, projections, anticipated events and trends, the economy and other future conditions. Because forward-looking statements relate to the future, they are subject to inherent uncertainties, risks and changes in circumstances that are difficult to predict and many of which are outside of our control. Our actual results and financial condition may differ materially from those indicated in the forward-looking statements. Therefore, you should not rely on any of these forward-looking statements. Important factors that could cause our actual results and financial condition to differ materially from those indicated in the forward-looking statements include, among others, the following:

(1) global economic conditions and other factors affecting the creditworthiness of our customers around the world;

(2) changes in pricing and the competitive environment and the global demand for the Company's products;

(3) changes in foreign currency exchange rates;

(4) changes in research funding and the success of R&D activities;

(5) failure of planned sales initiatives in our Research, Applied and SAFC Commercial business units;

(6) dependence on uninterrupted manufacturing operations and a global supply chain;

(7) changes in the regulatory environments in which the Company operates;

(8) changes in worldwide tax rates or tax benefits from domestic and international operations, including the matters described in Note 4 – Income Taxes to the Company's consolidated financial statements included in Item I, Part I of this Report and in Note 11 – Income Taxes to the Company's consolidated financial statements included in Item 8, Part II of the Annual Report;

(9) exposure to litigation including product liability claims;

(10) the ability to maintain adequate quality standards;

(11) reliance on third party package delivery services;

(12) an unanticipated increase in interest rates;

(13) other changes in the business environment in which the Company operates;

(14) acquisitions or divestitures of businesses; and

(15) the outcome of the outstanding matters described in "Other Matters" below, in Note 16 - Contingent Liabilities and Commitments to the Company's consolidated financial statements included in Item I, Part I of this Report and in Note 12 – Contingent Liabilities and Commitments to the Company's consolidated financial statements included in Item 8, Part II of the Annual Report.

A further discussion of the Company's risk factors can be found in Item 1A, Part II of this Report and Item 1A, Part I of the Annual Report. Any forward-looking statement made by us in this Report is based only on information currently available to us and speaks only as of the date on which it is made. We undertake no obligation to publicly update any forward-looking statement, whether written or oral, that may be made from time to time, whether as a result of new information, future developments or otherwise.

Non-GAAP Financial Measures

The Company supplements its disclosures made in accordance with U.S. GAAP with certain non-GAAP financial measures. The Company does not, and does not suggest investors should, consider such non-GAAP financial measures in isolation from, or as a substitute for, U.S. GAAP financial information. These non-GAAP measures may not be consistent with the presentation by similar companies in the Company's industry. Whenever the Company uses such non-GAAP measures, it provides a reconciliation of such measures to the most closely applicable GAAP measure.

15

With over 60 percent of sales denominated in currencies other than the U.S. Dollar, management uses currency adjusted growth, and believes it is useful to investors, to judge the Company's local currency performance. Organic sales growth data presented herein excludes currency impacts, and where indicated, changes due to acquisitions and divestitures. The Company calculates the impact of changes in foreign currency exchange rates by multiplying current period activity by the difference between current period exchange rates and prior period exchange rates; the result is the defined impact of "changes in foreign currency exchange rates" or "changes in FX." While we are able to report currency impacts after the fact, we are unable to estimate changes that may occur to applicable exchange rates later in 2013 or any future period. Any significant changes in currency exchange rates would likely have a significant impact on our reported growth rates due to the large volume of our sales denominated in foreign currencies.

Management also uses free cash flow, a non-GAAP measure, to judge its performance and ability to pursue opportunities that enhance shareholder value. Free cash flow is defined as net cash provided by operating activities less capital expenditures. Management believes this non-GAAP information is useful to investors as well.

Overview

Background

The Company is a leading Life Science and High Technology company whose biochemical and organic chemical products, kits and services are used in scientific research, including genomic and proteomic research, biotechnology, pharmaceutical development, the diagnosis of disease and as key components in pharmaceutical, diagnostics and high technology manufacturing. Our customers include pharmaceutical and life science companies, university and government institutions, hospitals and industry. We believe over 1.4 million scientists and technologists use our products. We operate in 37 countries and have approximately 9,000 employees worldwide.

Effective January 1, 2013, the Company's business unit structure was realigned into three market-focused business units that are defined by the customers and markets they serve: Research, Applied and SAFC Commercial. The business units are closely interrelated in their activities and share services such as order entry, billing, technical support, the e-commerce infrastructure, purchasing and inventory control. The business units also share production and distribution facilities. Additionally, these business units are supported by centralized functional areas such as finance, human resources, quality, safety and compliance and information technology. During 2012, the Company operated with the business units of Research and SAFC.

Research, representing approximately 53 percent of sales for the six months ended June 30, 2013, provides reagents and consumables to life sciences and non-profit research organizations. Applied, representing approximately 23 percent of sales for the six months ended June 30, 2013, provides raw materials and solutions for testing in clinical and industrial applications. SAFC Commercial, representing approximately 24 percent of sales for the six months ended June 30, 2013, supports the manufacturing needs of commercial project managers through rapid delivery of custom products and services.

The Company has a broad customer base of commercial laboratories, pharmaceutical companies, industrial companies, universities, diagnostics companies, biotechnology companies, electronics companies, hospitals, governmental institutions and non-profit organizations located in the United States and internationally. The Company would not be significantly impacted by the loss of any one customer. However, economic conditions and government research funding in the United States, the European Union and elsewhere do have some impact on demand from certain of our customers.

Strategy

The Company's business strategy is designed to drive overall sales and earnings growth and to maintain a return on invested capital at an appropriate premium above the Company's cost of capital. Our key areas of focus address the most significant opportunities and challenges facing the Company, including:

• Improving Customer Intimacy: To exceed our customers' expectations, we strive to offer the right selection of high quality products and services, to provide superior customer service and support as well as to consistently deliver products that meet published or agreed specifications when and where our customers need them. The continued enhancement of a world-class e-commerce platform is a significant part of this approach.

• Expanding Products and Services: Increasing our geographic coverage, particularly in the APAC region and Brazil, pursuing new and innovative technologies and expanding our product and service offerings organically and through strategic acquisitions, should help to enable us to drive continued sales and earnings growth.

• Accelerating Operational Excellence: Through the optimization of our worldwide footprint, strategic sourcing of our products and materials and driving efficiencies in our distribution networks and operating expenses, we strive to continually enhance our operating margins.

16

Key Business Trends and Highlights

In operating our business and monitoring its performance, the Company considers a number of performance measures, as well as trends affecting our industry as a whole, which include the following:

• Macroeconomic Concerns Impacting Funding: Uncertainties in the United States and Europe around the macroeconomic environment have impacted overall research funding.

• Industry Consolidation: Competition in the markets we serve remains fragmented with few companies possessing a significant share in any particular market, which allows some participants to continue consolidating specialty, regional and niche players in the industry. The Company plans to continue to explore opportunities to enhance sales growth and increase its market presence through strategic acquisitions.

• Foreign Currency Exchange Rate Fluctuations: Since we are a multinational corporation that sells and sources products in many different countries, changes in exchange rates have in the past, and could in the future, adversely affect our cash flows and results of operations. Due to the number of currencies involved, the variability of currency exposures and the potential volatility of currency exchange rates, we cannot predict the effect of exchange rate fluctuations on future sales and operating results.

• Emerging Market Growth: With emerging markets in the APAC region and Brazil growing at faster rates, we continue to focus our sales efforts in these areas. In 2012, the Company further expanded its footprint in this area with the opening of a new manufacturing facility in Kaohsiung, Taiwan that serves the fast growing LED market, an expanded distribution center and new packaging facility in Bangalore, India, and a new packaging and quality control facility in Wuxi, China.

• Growth of Internet: The internet continues to change the markets we serve in terms of access and exposure to existing and potential customers. Ensuring a strong presence in this channel is critical to our long term success. Worldwide sales of Research and Applied products through the Company's e-commerce channels, including both web-based and EDI platforms, have grown to 47 percent of the Company's total sales of Research and Applied products during the second quarter of 2013 as compared to 45 percent during the same period in 2012.

• Pharmaceutical Outsourcing: We continue to take advantage of the expanded market opportunities brought about by the outsourcing trend and shift towards biologic drug development throughout the biotechnology and pharmaceutical industries, with an increased focus on enhancing outsourcing partnerships with our customers.

• Regulations: Our industry is experiencing opportunities resulting from regulations that are directed at improving the quality of life, with significant focus in the areas of renewable energy and reduced energy consumption. We believe the Company's Hitech business, part of the SAFC Commercial business unit, is poised to take advantage of these opportunities by supplying certain raw materials to manufacturers of LED products.

Highlights of our consolidated results for the three months ended June 30, 2013, are as follows:

• Sales were $681, an increase of 3 percent compared to the same period last year. Excluding the changes in foreign currency exchange rates, which lowered sales by 1 percent, sales increased organically by 4 percent compared to the second quarter of 2012.

• Operating income margin was 24.4 percent, compared to 25.2 percent in the same period in 2012.

• Diluted net income per share was $0.98 compared to $0.94 in 2012.

Net cash provided by operating activities was $269 for the six months ended June 30, 2013, a $43increase compared to the first six months of 2012. Total debt was $429 at June 30, 2013. Debt decreased $254 since December 31, 2012 as a result of the use of cash to repay a portion of notes payable.

17

Results of Operations

The following is a summary of our unaudited financial results ($ in millions, except per share amounts):

	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
Sales	$	681	$	664	$	1,356	$	1,329
Cost of products and services sold	340		324		671		634
Gross profit	341		340		685		695
Selling, general and administrative expenses	147		151		308		311
Research and development expenses	16		18		33		36
Other charges	12		4		12		9
Operating income	166		167		332		339
Interest, net	1		1		2		2
Income before income taxes	165		166		330		337
Provision for income taxes	46		51		89		105
Net income	$	119	$	115	$	241	$	232
Net income per share - Diluted	$	0.98	$	0.94	$	1.99	$	1.90

Sales

Sales were $681 in the second quarter of 2013, up 3 percent from the second quarter of 2012. The effect of changes in foreign currency exchange rates decreased sales by $5 or 1 percent. Excluding the effects of changes in foreign currency exchange rates, sales increased organically by $23 or 4 percent. Factors contributing to the organic growth included volume which added 3 percent and pricing which added 1 percent.

Sales were $1,356 in the six months ended June 30, 2013, up 2 percent from the prior year period in 2012. Our acquisitions of BioReliance and Research Organics, acquired in January 2012 and March 2012, respectively, partially offset by the April 2013 sale of the net assets of SAGE Labs, contributed $14 or 1 percent to this sales growth. The effect of changes in foreign currency exchange rates decreased sales by $13 or 1 percent. Excluding the effects of acquisitions and divestitures and changes in foreign currency exchange rates, sales increased organically by $26 or 2 percent. Volume and pricing each contributed 1 percent to the organic growth.

The changes in sales for the Company's business units are as follows:

	Three Months Ended June 30,
	2013		2012		Change		Impact of   Changes in FX			Change due to Acquisitions & Divestitures			Organic Growth		Organic Growth %
Research	$	353	$	348	$	5	$	(4	)	$	(1	)	$	10	3	%
Applied	160		151		9		—			—			9		6	%
SAFC Commercial	168		165		3		(1		)	—			4		2	%
Total	$	681	$	664	$	17	$	(5	)	$	(1	)	$	23	4	%

18

	Six Months Ended June 30,
	2013		2012		Change			Impact of   Changes in FX			Change due to Acquisitions & Divestitures			Organic Growth		Organic Growth %
Research	$	714	$	720	$	(6	)	$	(10	)	$	(1	)	$	5	1	%
Applied	319		304		15			(1		)	3			13		4	%
SAFC Commercial	323		305		18			(2		)	12			8		3	%
Total	$	1,356	$	1,329	$	27		$	(13	)	$	14		$	26	2	%

Research total sales were $353 for the second quarter of 2013 compared to $348 during the same period last year. Sales increased organically by $10 or 3 percent compared to the same period last year. The increase in organic Research sales was primarily driven by growth in sales through our dealer networks from recently launched dealer programs, an increase in sales to the Academic, Government and Hospital markets and to our Pharmaceutical customers. Geographically, the increase in Research's sales for the three months ended June 30, 2013 compared to the same period in the prior year was largely led by the EMEA and APAC regions.

Research total sales were $714 for the first half of 2013 compared to $720 during the same period last year. Sales increased organically by $5 or 1 percent compared to the same period last year. The increase in organic Research sales was primarily driven by growth in sales through our dealer networks from recently launched dealer programs. The overall increase was partially offset by a decline in sales to the Academic, Government and Hospital markets due largely to lower government grants and other funding to academic institutions resulting from sequestration in the United States and fewer shipping days than the comparable period in 2012. Geographically, the increase in Research's organic sales for the six months ended June 30, 2013 compared to the same period in the prior year was largely led by the EMEA and APAC regions.

Applied total sales were $160 for the second quarter of 2013 compared to $151 during the same period last year. Sales increased organically by $9 or 6 percent compared to the same quarter last year. Applied total sales were $319 for the first half of 2013 compared to $304 during the same period last year. Sales increased organically by $13 or 4 percent compared to the same period last year. In both the three and six month periods ended June 30, 2013, the primary driver of growth was the Diagnostic and Testing markets, which experienced increased sales of critical components for diagnostic kits and sales of standards and certified reference materials to clinical testing laboratories. All geographic regions contributed to Applied's overall growth in both periods.

SAFC Commercial total sales were $168 for the second quarter of 2013 compared to $165 during the same period last year. Sales grew organically by $4 or 2 percent compared to the same period last year. SAFC Commercial total sales were $323 for the first half of 2013 compared to $305 during the same period last year. Sales increased organically by $8 or 3 percent compared to the same period last year. In both the three and six month periods ended June 30, 2013, the organic growth was led by strong sales within our Life Science Products and Services business, most notably our custom pharmaceutical manufacturing and industrial cell culture media products. This growth was partially offset by lower sales in our Hitech electronics business, primarily from year-over-year pricing declines and lower volumes of metal organic precursors for the LED market. Geographically, the increase in SAFC Commercial's sales over the prior year in both periods was largely led by the Total Americas and EMEA regions.

Worldwide sales of Research and Applied products through e-commerce channels, which include the Company's web site, were 47 percent of total Research and Applied sales for both the three and six months ended June 30, 2013.

19

Gross Profit Margin and Expenses

Key items from the consolidated statements of income expressed as a percentage of sales and the effective tax rate for the three and six months ended June 30, 2013 and 2012 were as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
Gross profit margin	50.1	%	51.2	%	50.5	%	52.3	%
Selling, general and administrative expenses	21.6	%	22.7	%	22.7	%	23.4	%
Research and development expenses	2.4	%	2.7	%	2.4	%	2.7	%
Other charges	1.7	%	0.6	%	0.9	%	0.7	%
Operating income	24.4	%	25.2	%	24.5	%	25.5	%
Effective tax rate	27.9	%	30.7	%	27.0	%	31.2	%

Cost of Products and Services Sold and Gross Profit Margin

Cost of products and services sold represents direct materials, labor, distribution and overhead costs associated with the Company's products and services.

Cost of products sold for the three and six months ended June 30, 2013 was $340 and $671 compared to $324 and $634 for the same periods in the prior year, respectively.

For the three months ended June 30, 2013, the increase in cost of products and services sold when compared to the prior year was due to higher material, manufacturing and distribution expenses of $21, principally as a result of higher sales volumes. These increases were partially offset by a $4 decrease resulting from changes in foreign currency exchange rates.

For the six months ended June 30, 2013, the increase in cost of products and services sold when compared to the prior year was due to higher material, manufacturing and distribution expenses of $35, principally as a result of higher sales volumes, and additional costs contributed by acquisitions completed in 2012 of $10. These increases were partially offset by a $7 decrease resulting from changes in foreign currency exchange rates.

The following table reflects the significant contributing factors to the net change in gross profit margin for the three and six months ended June 30, 2013 compared to the same periods in 2012:

	Three Months Ended June 30,		Six Months Ended June 30,
Gross profit margin – 2012	51.2	%	52.3	%
Increases/(decreases) to gross profit margin:
Changes in foreign currency exchange rates	0.2	%	0.1	%
Sales volume/Product mix/Pricing/Other	(1.4	)%	(1.7	)%
Acquisitions & Divestitures	0.1	%	(0.2	)%
Gross profit margin – 2013	50.1	%	50.5	%

20

SG&A

	Three Months Ended June 30,						Six Months Ended June 30,
	2013			2012			2013			2012
Selling, general and administrative expenses	$	147		$	151		$	308		$	311
Percentage of sales	21.6		%	22.7		%	22.7		%	23.4		%

For the three and six month periods ended June 30, 2013, SG&A declined by $4 and $3, respectively, compared to the same prior year periods. The overall decline for both periods is primarily driven by $6 in gains related to 2013 asset sales that were partially offset by higher compensation costs.

R&D Expenses

	Three Months Ended June 30,						Six Months Ended June 30,
	2013			2012			2013			2012
Research and development expenses	$	16		$	18		$	33		$	36
Percentage of sales	2.4		%	2.7		%	2.4		%	2.7		%

R&D as a percentage of sales was largely in line with the prior year's percentage. R&D expenses relate primarily to efforts to add new manufactured products, create and develop new technologies and enhance manufacturing processes. Self-manufactured products currently account for approximately 60 percent of total sales.

Other Charges

	Three Months Ended June 30,						Six Months Ended June 30,
	2013			2012			2013			2012
Other charges	$	12		$	4		$	12		$	9
Percentage of sales	1.7		%	0.6		%	0.9		%	0.7		%

Other costs of $7 were incurred during the second quarter of 2013 for the settlement of a licensing dispute associated with certain products.

Third party costs of $5 associated with merger and acquisition activity were incurred during the second quarter of 2013. Third party costs of $5 were incurred during the first quarter of 2012 related to the January 2012 acquisition of BioReliance and the March 2012 acquisition of Research Organics.

In the second quarter of 2012, the Company committed to a restructuring plan to exit various sales office locations in Europe. These exit activities impacted approximately 30 employees and were intended to further reduce the Company's fixed cost structure by streamlining the sales force in Europe. The total cost of this restructuring action was approximately $4.

Income Taxes

Income taxes, which include federal, state and international taxes, were 27.9 percent and 30.7 percent of pretax income for the three months ended June 30, 2013 and 2012, respectively. The lower effective tax rate for the second quarter of 2013 when compared to the second quarter of 2012 is primarily attributable to increased benefits from favorable tax rates in foreign jurisdictions.

Income taxes, which include federal, state and international taxes, were 27.0 percent and 31.2 percent of pretax income for the six months ended June 30, 2013 and 2012, respectively. The lower effective tax rate for the first half of 2013 when compared to the first half of 2012 is primarily attributable to increased benefits from favorable tax rates in foreign jurisdictions and the reinstatement of the U.S. R&D Tax Credit during the first quarter of 2013. During the first half of 2013, the full impact of the U.S. R&D Tax Credit for all of 2012 and a portion of the credit related to 2013 were recognized as a result of the American Taxpayer Relief Act of 2012 being signed into law on January 2, 2013.

The effective tax rate for the full year of 2013 is expected to be approximately 28 percent of pretax income.

21

Liquidity and Capital Resources

The Company's cash flows from operating, investing and financing activities, as reflected in the accompanying Consolidated Statements of Cash Flows (Unaudited), are summarized in the following table:

	Six Months Ended June 30, 2013
	2013			2012
Net cash provided by (used in):
Operating activities	$	269		$	226
Investing activities	(72		)	(473		)
Financing activities	(338		)	157

Operating Activities

Net cash provided by operating activities for the six months ended June 30, 2013 was $269, an increase of $43 or 19 percent compared to the same period in 2012. This increase was primarily driven by a decreased use of cash of $27 for inventory during the first half of 2013 compared to the same period last year as well as $9 of unpaid charges principally associated with the settlement of a licensing dispute and unpaid merger and acquisition activity costs. Other miscellaneous accrued expenses also increased $19 during the first half of 2013 compared to the same period last year.

Investing Activities

Cash used in investing activities for the six months ended June 30, 2013decreased$401 compared to the same period in 2012. This decrease was primarily due to cash used for acquisitions during the first half of 2012 of $389 that did not repeat in 2013. Capital spending also decreased $9 from the same period last year.

Financing Activities

Cash used in financing activities for the six months ended June 30, 2013increased$495 compared to the same period in 2012. This increase is due to the net repayment of $254 of short-term debt during the first half of 2013, as compared to a net issuance of short-term debt of $227 in the same period of 2012.

Long-term debt was $300 at both June 30, 2013 and December 31, 2012. Consolidated total debt as a percentage of total capitalization, calculated as the sum of total stockholders' equity and total debt, was 13.9 percent at June 30, 2013 and 21.1 percent at December 31, 2012. For a description of the Company's material credit facilities and debt covenants, see Note 7 – Debt to the Company's consolidated financial statements included in Part I, Item 1 of this Report.

Share Repurchases

At June 30, 2013 and December 31, 2012, the Company had repurchased a total of 100 and 99 million shares, respectively, of an authorized repurchase of 110 million shares. There were 120 million shares outstanding as of June 30, 2013. The Company expects to continue to offset, in whole or in part, the dilutive impact of issuing share-based compensation with future share repurchases. The Company may repurchase additional shares, but the timing and amount will depend on market conditions and other factors.

Liquidity and Risk Management

Liquidity risk refers to the risk that the Company might be unable to meet its financial obligations in a timely manner or fund its business on an ongoing basis. Factors that could cause such risk to arise include a disruption in the securities markets, downgrades in the Company's credit rating or the unavailability of funds. In addition to the Company's cash flows from operations, the Company utilizes commercial paper, short-term multi-currency debt, cash on hand and long-term debt programs as funding sources. The Company also maintains committed bank lines of credit to support its commercial paper borrowings. Downgrades in the Company's credit rating or other limitations on the ability to access short-term financing, including the ability to refinance short-term debt as it becomes due, would increase interest costs and thereby adversely affect profitability.

The Company has considered the potential impact of recent trends in the global economic environment on its liquidity and overall financial condition, particularly with respect to the availability of and the Company's access to short-term credit,

22

including the market for commercial paper. Supported by discussions held with the Company's lenders, management does not believe that a significant risk exists of commercial paper or other credit becoming unavailable within the next twelve months. Management believes that the Company's financial condition is such that internal and external resources are sufficient and available to satisfy the Company's requirements for debt service, capital expenditures, selective acquisitions, dividends, share repurchases, funding of pension and other post-retirement benefit plan obligations and working capital presently and for the next twelve months.

As of June 30, 2013, the Company had sufficient net worth to allow for borrowing the full capacity under the credit agreement for each facility without any restriction related to compliance with the respective debt covenants. For a description of the Company's material credit facilities and debt covenants, see Note 7 – Debt to the Company's consolidated financial statements included in Part I, Item 1 of this Report.

At June 30, 2013, substantially all of the Company's cash and cash equivalents were held by its subsidiaries outside of the United States. The Company has asserted that a majority of this cash is permanently reinvested and is one of the primary liquidity sources used to support its operations and continued growth plans outside of the United States. The Company believes it has sufficient liquidity or access to capital in the United States to fund its operations, capital plans, dividends and share repurchases and, accordingly, has no immediate need or plans to repatriate any of its cash held by these subsidiaries.

Contractual Obligations

At June 30, 2013, the Company had $129 of commercial paper outstanding and long-term borrowings of $300, for a total of $429, representing a decrease in all outstanding debt of $254 since December 31, 2012.

Other Matters

The Company is involved in legal proceedings generally incidental to its business, as described below:

The Company is a defendant in several lawsuits and claims related to the normal conduct of its business, including lawsuits and claims related to product liability and personal injury matters. The Company accrues for such liabilities when it is probable that future costs (including legal fees and expenses) will be incurred and such costs can be reasonably estimated. The Company has self-insured retention limits and has obtained insurance to provide coverage above the self-insured limits for claims made against it, including product liability and personal injury claims, subject to certain limitations and exclusions. Reserves have been provided to cover expected payments for these self-insured amounts at June 30, 2013.

At June 30, 2013, there were no contingent liabilities that management believes are reasonably likely to have a material adverse effect on the Company’s consolidated financial condition, results of operations, cash flows or liquidity and there were no material commitments outside of the normal course of business. Material commitments in the normal course of business include notes payable, long-term debt, lease commitments and pension and other post-retirement benefit obligations which are disclosed in Note 6 – Notes Payable, Note 7 – Long-Term Debt, Note 9 – Lease Commitments and Note 15 – Pension and Post-retirement Benefit Plans, respectively, to the Company's consolidated financial statements included in Part II, Item 8 of the Annual Report, as updated in Note 7 – Debt and Note 10 – Pension and Post-retirement Benefits to the Company's consolidated financial statements included in Part I, Item 1 of this Report.

23

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

The market risk inherent in the Company's financial instruments and positions represents the potential loss arising from adverse changes in interest rates and foreign currency exchange rates.

Interest Rates

At June 30, 2013, the Company's outstanding debt represented 13.9 percent of total book capitalization. Approximately 70 percent of the Company's outstanding debt at June 30, 2013 is at a fixed rate. Cash flows from operations, cash on hand and available credit facilities are sufficient to meet the anticipated cash requirements of operating the business. It is management's view that market risk or variable interest rate risk, based on current conditions, will not significantly impact the Company's results of operations or financial condition, including liquidity, during 2013.

Foreign Currency Exchange Rates

The functional currency of the Company's international subsidiaries is generally the currency in the respective country of residence of the subsidiary. The translation from the functional currencies to the U.S. Dollar for sales and expenses is based on the average exchange rate during the period, and for assets and liabilities, the exchange rate at the reporting date. Changes in foreign currency exchange rates have affected and may continue to affect the Company's sales, expenses, net income, assets, liabilities and cash flows. The impact of changes in foreign currency exchange rates decreased diluted EPS by $0.00 and $0.02 for the three and six months ended June 30, 2013, respectively, when compared to the same period last year.

The Company transacts business in many parts of the world and is subject to risks associated with changing foreign currency exchange rates. Accordingly, the Company uses both derivative instruments designated as cash flow hedges as well as derivative instruments that are not designated as hedging instruments to mitigate this risk.

The market risk of these contracts represents the potential loss in fair value of net currency positions at period-end due to an adverse change in foreign currency exchange rates. The Company does not enter into foreign currency contracts for speculative trading purposes. The Company's policy is to manage the foreign currency risks associated with forecasted intercompany inventory purchases and existing assets and liabilities, principally intercompany receivables and payables.

Cash Flow Hedges

A significant portion of the Company's cost of products and services sold is denominated in the U.S. Dollar, while over 60 percent of the Company's sales are denominated in other currencies. Intercompany inventory purchases, which are sourced primarily from subsidiaries with U.S. Dollar functional currencies, are sold to customers by international subsidiaries in other currencies. In the third quarter of 2012, the Company implemented a program to use foreign currency forward exchange contracts to mitigate the foreign currency risk associated with these forecasted intercompany inventory purchases.

These derivatives have been designated as cash flow hedges, which qualify for hedge accounting treatment, whereby changes in fair value of the derivative are deferred in AOCI within stockholders' equity until the underlying hedged items are recognized in net income. Accordingly, the Company records cash flow hedge gains or losses within cost of products and services sold when the related inventory is sold to a customer. As of June 30, 2013, the majority of these contracts are in established currencies such as the Euro, Japanese Yen and British Pound. The impact of these contracts was not material to the consolidated statement of income for the three and six months ended June 30, 2013 or the June 30, 2013 consolidated balance sheet.

Derivatives Not Designated As Hedging Instruments

The Company also uses foreign currency forward exchange contracts, which are not designated as hedging instruments, to hedge the value of certain intercompany receivables and payables denominated in foreign currencies. The Company's objective is to minimize the impact of foreign currency exchange rate changes during the period of time between the original transaction date and its cash settlement. Gains and losses on these contracts, based on the difference in the contract rate and the spot rate at the end of each month for all contracts still in force, are recorded in SG&A and are typically offset either partially or completely by transaction gains and losses. As of June 30, 2013, the majority of these contracts are in established currencies including the Euro, British Pound and Japanese Yen. The impact of these contracts was not material to the consolidated statement of income for the three and six months ended June 30, 2013 or the June 30, 2013 consolidated balance sheet.

The Company continues to assess the potential impact of recent trends in the global economic environment on the availability of and its access to these contracts in the open market, as well as the ability of the counterparties to meet their obligations. While we continue to monitor the impacts of the uncertainties in the Eurozone, management does not believe that a significant risk exists of these contracts becoming unavailable in the global marketplace within the next twelve months.

24

Item 4. Controls and Procedures.

The Company's management, under the supervision and with the participation of the Company's CEO and CFO, carried out an evaluation of the effectiveness of the design and operation of the Company's disclosure controls and procedures as of June 30, 2013. Based upon their evaluation, the Company's CEO and CFO concluded that the Company's disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) are effective as of that date to provide reasonable assurance that the information required to be disclosed by the Company in the reports it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC and that information required to be disclosed by the Company in the reports it files or submits under the Exchange Act is accumulated and communicated to the Company's management, including its CEO and CFO, as appropriate to allow timely decisions regarding required disclosure. They have also determined in their evaluation that there was no change in the Company's internal controls over financial reporting during the quarter ended June 30, 2013 that has materially affected or is reasonably likely to materially affect the Company's internal control over financial reporting.

25

PART II – OTHER INFORMATION

Item 1. Legal Proceedings.

The information contained in Note 16 - Contingent Liabilities and Commitments to the Company's consolidated financial statements included in Part I, Item 1 of this Report is incorporated by reference herein.

Item 1A. Risk Factors.

There have been no material changes from the risk factors included in Part I, Item 1A of the Annual Report.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

The following table presents the information about share repurchases for the six months ended June 30, 2013:

Issuer Purchases of Equity Securities (share amounts in millions)
				Total Number	Maximum
				of Shares	Number of
				Purchased as	Shares that
				Part of	May Yet Be
	Total			Publicly	Purchased
	Number of	Average Price		Announced	Under the
	Shares	Paid		Plans or	Plans or
Period	Purchased	per Share		Programs	Programs
Jan 1, 2013 - Jan 31, 2013	—	—		99.4	10.6
Feb 1, 2013 - Feb 28, 2013	0.2	$	76.06	99.6	10.4
Mar 1, 2013 - Mar 31, 2013	0.1	78.01		99.7	10.3
Apr 1, 2013 - Apr 30, 2013	—	—		99.7	10.3
May 1, 2013 - May 31, 2013	0.1	83.95		99.8	10.2
Jun 1, 2013 - Jun 30, 2013	0.3	83.63		100.1	9.9
Total	0.7	$	80.35	100.1	9.9

On November 8, 2011, the Board extended the authorization to repurchase the remaining 2.4 million shares under the share repurchase program that was previously approved on October 20, 2008, and authorized the repurchase of an additional 10 million shares. These authorizations expire on November 8, 2014. This brings the total authorization to 110 million shares. The timing and number of additional shares authorized and purchased, if any, will depend on market conditions and other factors.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

None.

Item 6. Exhibits.

See Index to Exhibits.

26

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	SIGMA-ALDRICH CORPORATION                              (Registrant)
July 23, 2013	/s/    Michael F. Kanan
Date	Michael F. Kanan, Vice President and Corporate Controller (on behalf of the Company and as Principal Accounting Officer)

27

INDEX TO EXHIBITS

These Exhibits are numbered in accordance with the Exhibit Table of Item 601 of Regulation S-K.

			Incorporated by Reference
Exhibit Number	Exhibit Description	Filed Herewith	Form	Period Ending	Exhibit	Filing Date
10.1	Form of Restricted Stock Unit Agreement (annual grant), issued under the Sigma-Aldrich Corporation 2003 Long-Term Incentive Plan*		10-Q	3/31/13	10.1	4/25/13
10.2	Form of Performance Share Award Agreement (revised to replace ROE with ROIC as performance metric), issued under the Sigma-Aldrich Corporation 2003 Long-Term Incentive Plan*		10-Q	3/31/13	10.2	4/25/13
31.1	Certification of Chief Executive Officer required by Rule 13a-15(e) and 15d-15(e) under the Exchange Act	X			31.1
31.2	Certification of Chief Financial Officer required by Rule 13a-15(e) and 15d-15(e) under the Exchange Act	X			31.2
32.1	CEO Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002	X			32.1
32.2	CFO Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002	X			32.2
101.INS	XBRL Instance Document	X
101.SCH	XBRL Taxonomy Extension Schema Document	X
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document	X
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document	X
101.LAB	XBRL Taxonomy Extension Label Linkbase Document	X
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document	X
*	Represents management contract or compensatory plan or arrangement.

28

EX-31.1

Exhibit 31.1

CEO FORM 10-Q CERTIFICATION

I, Rakesh Sachdev, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Sigma-Aldrich Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, 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;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: July 23, 2013

/s/    Rakesh Sachdev

Rakesh Sachdev

President and Chief Executive Officer

EX-31.2

Exhibit 31.2

CFO FORM 10-Q CERTIFICATION

I, Jan A. Bertsch, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Sigma-Aldrich Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, 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;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: July 23, 2013

/s/    Jan A. Bertsch

Jan A. Bertsch

Executive Vice President, Chief Financial Officer and Treasurer

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AND EXCHANGE ACT RULE 13a-14(b)

In connection with the quarterly report of Sigma-Aldrich Corporation (the “Company”) on Form 10-Q for the period ending June 30, 2013, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Rakesh Sachdev, President and Chief Executive Officer of the Company, certify, to the best of my knowledge, pursuant to 18 U.S.C. §1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/    Rakesh Sachdev

Rakesh Sachdev

President and Chief Executive Officer

Sigma-Aldrich Corporation

July 23, 2013

EX-32.2

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AND EXCHANGE ACT RULE 13a-14(b)

In connection with the quarterly report of Sigma-Aldrich Corporation (the “Company”) on Form 10-Q for the period ending June 30, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Jan A. Bertsch, Executive Vice President, Chief Financial Officer and Treasurer of the Company, certify, to the best of my knowledge, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/    Jan A. Bertsch

Jan A. Bertsch

Executive Vice President, Chief Financial Officer and Treasurer

Sigma-Aldrich Corporation

July 23, 2013

XML

Other Assets And Liabilities

6 Months Ended

Jun. 30, 2013

Other Assets And Liabilities [Abstract]

Other Assets And Liabilities

Other Assets and Liabilities

Other current assets

Other current assets are summarized as follows:

	June 30, 2013		December 31, 2012
Other receivables	$	42	$	36
Prepaid expenses	25		29
Certificates of deposit	26		27
Other current assets	2		3
Total other current assets	$	95	$	95

Other assets

Other assets are summarized as follows:

	June 30, 2013		December 31, 2012
Other investments	$	19	$	16
Cash value of life insurance policies	32		29
Deferred taxes	15		17
Long term certificates of deposit	31		—
Other non-current assets	27		27
Total other assets	$	124	$	89

Other current liabilities

Other current liabilities are summarized as follows:

	June 30, 2013		December 31, 2012
Legal and professional	$	5	$	6
Pension and post-retirement	3		3
Freight	9		7
Other accrued expenses	71		61
Total other current liabilities	$	88	$	77

Other liabilities

Other liabilities are summarized as follows:

	June 30, 2013		December 31, 2012
Deferred compensation	$	29	$	31
Non-current income taxes	34		33
Other non-current liabilities	12		10
Total other non-current liabilities	$	75	$	74

XML

Other Charges (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Unusual or Infrequent Item [Line Items]
Restructuring costs	$ 0	$ 4	$ 0	$ 4
Licensing dispute settlement	7	0	7	0
Costs related to mergers and acquisitions	5	0	5	5
Total other charges	$ 12	$ 4	$ 12	$ 9

XML

Consolidated Balance Sheets (USD $) In Millions, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 562	$ 724
Accounts receivable	405	356
Inventories	709	722
Deferred taxes	33	32
Other	95	95
Total current assets	1,804	1,929
Property, plant and equipment:
Property, Plant and Equipment, Gross	2,020	2,011
Less - accumulated depreciation	(1,216)	(1,182)
Property, plant and equipment, net	804	829
Goodwill	671	691
Intangibles, net	263	282
Other	124	89
Total assets	3,666	3,820
Current liabilities:
Notes payable	129	383
Accounts payable	152	160
Payroll	51	55
Income taxes	26	26
Other	88	77
Total current liabilities	446	701
Long-term debt	300	300
Pension and post-retirement benefits	131	135
Deferred taxes	61	64
Other	75	74
Total liabilities	1,013	1,274
Stockholders' equity:
Common stock, $1.00 par value; 300 million shares authorized; 202 million shares issued at June 30, 2013 and December 31, 2012; 120 million shares outstanding at June 30, 2013 and December 31, 2012	202	202
Capital in excess of par value	305	276
Common stock in treasury, at cost, 82 million shares at June 30, 2013 and December 31, 2012	(2,320)	(2,271)
Retained earnings	4,459	4,270
Accumulated other comprehensive income	7	69
Total stockholders' equity	2,653	2,546
Total liabilities and stockholders' equity	$ 3,666	$ 3,820

XML

Income Taxes

6 Months Ended

Jun. 30, 2013

Income Tax Expense (Benefit), Continuing Operations [Abstract]

Income Taxes

Income Taxes

There were no material changes in the unrecognized tax benefits of the Company during the three and six months ended June 30, 2013.

XML

Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets and Goodwill [Table Text Block]

The Company's amortizable and unamortizable intangible assets at June 30, 2013 and December 31, 2012 are as follows:

	Cost				Accumulated Amortization
	June 30, 2013		December 31, 2012		June 30, 2013		December 31, 2012
Amortizable intangible assets:
Patents	$	15	$	14	$	9	$	8
Licenses	47		47		19		17
Customer relationships	248		255		67		61
Technical knowledge	47		48		17		15
Other	28		29		22		22
Total amortizable intangible assets	$	385	$	393	$	134	$	123
Unamortizable intangible assets:
Goodwill	$	697	$	717	$	26	$	26
Trademarks and trade names	20		20		8		8
Total unamortizable intangible assets	$	717	$	737	$	34	$	34

Change In Net Goodwill

The change in net goodwill for the six months ended June 30, 2013 is as follows:

Balance at December 31, 2012	$	691
Acquisitions & divestitures	(2		)
Impact of changes in foreign currency exchange rates	(18		)
Balance at June 30, 2013	$	671

XML

Changes in Accumulated Other Comprehensive Income by Component (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	$ 86	$ 139	$ 141	$ 119
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(17)	(42)	(72)	(22)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment Realized upon Sale or Liquidation, Net of Tax	0	0	0	0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	(17)	(42)	(72)	(22)
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	69	97	69	97
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	(76)	87	(78)	88
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	0	0	0	0
Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, Net of Tax	0	(2)	(2)	(3)
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, before Reclassification Adjustments, Net of Tax	0	2	2	3
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	(76)	85	(76)	85
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax	5	1	3	(1)
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax	(1)	1	2	3
Other Comprehensive Income (Loss), Reclassification Adjustment for Sale of Securities Included in Net Income, Net of Tax	(3)	0	(4)	0
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, before Reclassification Adjustments, Net of Tax	(4)	1	(2)	3
Accumulated Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax	1	2	1	2
Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	14		3
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	1		12
Other Comprehensive Income (Loss), Reclassification Adjustment on Derivatives Included in Net Income, Net of Tax	(2)		(2)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	(1)		10
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	13		13
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Net of Tax	29	53	69	30
Total Other Comprehensive Income Before Reclasification	(17)	(41)	(58)	(19)
Total Amount Reclassified from Accumulated Other Comprehensive Income	5	(2)	4	(3)
Net Current-Period Other Comprehensive Income	(22)	(39)	(62)	(16)
Accumulated Other Comprehensive Income (Loss), Net of Tax	7	14	7	14
Amount Recorded as SG&A [Member]
Amount Reclassoified from Accumulated Other Comprehensive Income	(3)	2	(2)	3
Amount Recorded as Cost of Products and Services Sold [Member]
Amount Reclassoified from Accumulated Other Comprehensive Income	$ (2)		$ (2)

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Other Charges (Notes)

6 Months Ended

Jun. 30, 2013

Unusual or Infrequent Item [Line Items]

Unusual or Infrequent Items Disclosure [Text Block]

Other Charges

Other charges are summarized as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
Restructuring costs	$	—	$	4	$	—	$	4
Licensing dispute settlement	7		—		7		—
Costs related to mergers and acquisitions	5		—		5		5
Total other charges	$	12	$	4	$	12	$	9

Other costs of $7 were incurred during the second quarter of 2013 for the settlement of a licensing dispute associated with certain products.

Third party costs of $5 associated with merger and acquisition activity were incurred during the second quarter of 2013. Third party costs of $5 were incurred during the first quarter of 2012 related to the January 2012 acquisition of BioReliance and the March 2012 acquisition of Research Organics.

In the second quarter of 2012, the Company committed to a restructuring plan to exit various sales office locations in Europe. These exit activities impacted approximately 30 employees and were intended to further reduce the Company's fixed cost structure by streamlining the sales force in Europe. The total cost of this restructuring action was approximately $4.

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Pension And Post-Retirement Benefits (Pension And Post-Retirement Benefits And Liabilities) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]
Defined Contribution Plan, Cost Recognized	$ 5	$ 3	$ 12	$ 5
Retiree medical liability	48		48		47
Pension liability	86		86		91
Subtotal	134		134		138
Less: current portion (included in other current liabilities)	(3)		(3)		(3)
Pension and post-retirement benefits	$ 131		$ 131		$ 135

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Debt (Schedule Of Notes Payable And Long-Term Debt) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Debt Instrument [Line Items]
Interest Expense, Debt	$ 2	$ 2	$ 5	$ 4
Short-term Debt, Weighted Average Interest Rate	0.10%		0.10%		0.20%
Debt, Current	129		129		383
Long-term Debt, Weighted Average Interest Rate	3.40%		3.40%		3.40%
Commercial Paper [Member]
Debt Instrument [Line Items]
Short-term Debt	129		129		381
Short-term Debt, Weighted Average Interest Rate	0.10%		0.10%		0.20%
$200.0 European Revolving Credit Facility, Due March 13, 2014 [Member]
Debt Instrument [Line Items]
Short-term Debt	0		0		0
Short-term Debt, Weighted Average Interest Rate	0.00%		0.00%		0.00%
Sigma-Aldrich Korea Limited Credit Facility, Due June 30, 2014 [Member]
Debt Instrument [Line Items]
Short-term Debt	0		0		0
Short-term Debt, Weighted Average Interest Rate	0.00%		0.00%		0.00%
Sigma-Aldrich Japan Credit Facility [Member]
Debt Instrument [Line Items]
Short-term Debt	0		0		0
Short-term Debt, Weighted Average Interest Rate	0.00%		0.00%		0.00%
Other Short-Term Credit Facilities [Member]
Debt Instrument [Line Items]
Short-term Debt	0		0		2
Short-term Debt, Weighted Average Interest Rate	0.00%		0.00%		1.50%
Senior Notes, Due November 1, 2020 [Member]
Debt Instrument [Line Items]
Outstanding	300		300
Long-term Debt, Weighted Average Interest Rate, Noncurrent Maturities	3.40%		3.40%		3.40%
Total Notes Payable [Member]
Debt Instrument [Line Items]
Short-term Debt	129		129		383
Long-Term Debt [Member] | Senior Notes, Due November 1, 2020 [Member]
Debt Instrument [Line Items]
Outstanding	300		300		300
Total Long-Term Debt [Member]
Debt Instrument [Line Items]
Long-term Debt, Excluding Current Maturities	$ 300		$ 300		$ 300

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Company Operations By Business Unit (Tables)

6 Months Ended

Jun. 30, 2013

Segment Reporting [Abstract]

Net Sales For The Company's Business Units

Effective January 1, 2013, the Company's business unit structure was realigned into three market-focused business units that are defined by the customers and markets they serve: Research, Applied and SAFC Commercial. The business unit structure is the Company's approach to serving customers and reporting sales. Sales for the Company's business units are as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
Research	$	353	$	348	$	714	$	720
Applied	160		151		$	319	$	304
SAFC Commercial	168		165		323		305
Total	$	681	$	664	$	1,356	$	1,329

During 2012, the Company operated with the business units of Research and SAFC.

The Company's Chief Operating Decision Maker is the CEO. The CEO and the Board review profit and loss information on a consolidated basis to assess performance and make overall operating decisions. The Company's business units are closely interrelated in their activities and share services such as order entry, billing, technical services, the e-commerce infrastructure, purchasing and inventory control. The business units also share production and distribution facilities. Additionally, these business units are supported by centralized functional areas such as finance, human resources, quality, safety and compliance and information technology. Further, the Company's CEO, CFO and business unit Presidents participate in compensation programs in which all or a significant portion of their incentive compensation is based upon consolidated Company results for sales growth (and for the business unit Presidents, the sales growth in the business unit for which they are responsible), consolidated Company operating income, consolidated Company free cash flow and business unit/individual objectives supported by the achievement of consolidated Company EPS goals. Based on these factors, the Company has concluded that it operates in one segment.

Geographic Financial Information - Net Sales To Unaffiliated Customers

Sales are attributed to countries based upon the location from which the product was shipped or services were performed. Geographic financial information is as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
Sales to unaffiliated customers:
United States	$	261	$	258	$	517	$	498
Other countries	420		406		839		831
Total	$	681	$	664	$	1,356	$	1,329

Geographic Financial Information - Long-Lived Assets

	June 30, 2013		December 31, 2012
Long-lived assets:
United States	$	539	$	549
Other countries	373		351
Total	$	912	$	900

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Derivative Financial Instruments and Cash Flow Hedging Strategy Financial Derivatives and Risk Management (Tables)

6 Months Ended

Jun. 30, 2013

Derivative Financial Instruments and Cash Flow Hedging Strategy [Abstract]

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]

The following table summarizes the fair values of the forward foreign currency exchange contracts designated as cash flow hedges at June 30, 2013 and December 31, 2012.

Item	Reporting Location	June 30, 2013	December 31, 2012
Forward exchange contracts asset derivative	Other current assets	$11	$6
Forward exchange contracts liability derivative	Other current liabilities	1	3
Gain recognized in AOCI, net	AOCI	13	3

Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance [Table Text Block]

The following table summarizes the effect of the forward foreign currency exchange contracts designated as cash flow hedges on the Company's consolidated statements of comprehensive income during the three and six months ended June 30, 2013 and June 30, 2012, net of immaterial tax effects.

		Three Months Ended	Three Months Ended
Item	Reporting Location	June 30, 2013	June 30, 2012
Loss recognized in OCI, net	OCI	$(1)	—
Gain reclassified from AOCI into net income	Costs of products and services sold	2	—

		Six Months Ended	Six Months Ended
Item	Reporting Location	June 30, 2013	June 30, 2012
Gain recognized in OCI, net	OCI	$10	—
Gain reclassified from AOCI into net income	Costs of products and services sold	2	—

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Pension And Post-Retirement Benefits (Narrative) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Defined Benefit Plan Disclosure [Line Items]
Cost of 401(k) Retirement Savings Plan	$ 5	$ 3	$ 12	$ 5
Pension Plans, International [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer contributions to pension plans			3
U.S. Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer contributions to pension plans			0
Scenario, Forecast [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer contributions to pension plans			8
Scenario, Forecast [Member] | U.S. Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer contributions to pension plans			$ 0

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Intangible Assets (Narrative) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 7	$ 9	$ 14	$ 16
Finite-lived intangible assets, future amortization expense, four year estimate, minimum			21
Finite-lived intangible assets, future amortization expense, four year estimate, maximum			$ 26
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)			1 year
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)			20 years

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Derivative Financial Instruments and Cash Flow Hedging Strategy Fair Value of Derivatives - Balance Sheet (Details) (USD $) In Millions, unless otherwise specified	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
Derivatives, Fair Value [Line Items]
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	$ 13	$ 14	$ 3
Foreign Exchange Forward [Member] | Cash Flow Hedging [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Foreign Currency Derivative Assets at Fair Value	11		6
Foreign Exchange Forward [Member] | Cash Flow Hedging [Member] | Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Foreign Currency Derivative Liabilities at Fair Value	1		3
Other Comprehensive Income (Loss) [Member]
Derivatives, Fair Value [Line Items]
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	$ 13		$ 3

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Other Assets And Liabilities (Other Current Assets) (Details) (USD $) In Millions, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
Other Assets And Liabilities [Abstract]
Other receivables	$ 42	$ 36
Prepaid expenses	25	29
Certificates of deposit	26	27
Other current assets	2	3
Total other current assets	$ 95	$ 95

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Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2013

Earnings Per Share [Abstract]

Shares Used In Calculation Of Earnings Per Share

EPS calculations have been made using the following share information (in millions):

	Three Months Ended June 30,		Six Months Ended June 30,
	2013	2012	2013	2012
Weighted average shares
Basic shares	120	121	120	121
Effect of dilutive securities	1	1	1	1
Diluted shares	121	122	121	122

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Company Operations By Business Unit (Net Sales For The Company's Business Units) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Segment Reporting Information [Line Items]
Net sales	$ 681	$ 664	$ 1,356	$ 1,329
Research Business Unit [Member]
Segment Reporting Information [Line Items]
Net sales	353	348	714	720
Applied Business Unit [Member]
Segment Reporting Information [Line Items]
Net sales	160	151	319	304
SAFC Commercial Business Unit [Member]
Segment Reporting Information [Line Items]
Net sales	$ 168	$ 165	$ 323	$ 305

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Debt (Tables)

6 Months Ended

Jun. 30, 2013

Debt Disclosure [Abstract]

Schedule Of Notes Payable And Long-Term Debt

Notes payable and long-term debt consists of the following:

	June 30, 2013				December 31, 2012
	Outstanding		Weighted Average Rate		Outstanding		Weighted Average Rate
Notes payable
Commercial paper (1)	$	129	0.1	%	$	381	0.2	%
$200.0 European revolving credit facility, due March 13, 2014 (2)	—		—		—		—
Sigma-Aldrich Korea Limited credit facility, due June 30, 2014 (3)	—		—		—		—
Sigma-Aldrich Japan GK credit facilities (4)	—		—		—		—
Other short-term credit facilities (5)	—		—		2		1.5	%
Total notes payable	$	129	0.1	%	$	383	0.2	%
Long-term debt
Senior notes, due November 1, 2020 (6)	$	300	3.4	%	$	300	3.4	%
Total long-term debt	$	300	3.4	%	$	300	3.4	%

(1) The Company has a $600five-year revolving credit facility with a syndicate of banks in the U.S. supporting the Company's commercial paper program that will mature on May 9, 2017. At June 30, 2013 and December 31, 2012, the Company did not have any borrowings outstanding under the facility. However, the amount available under the facility is reduced by the amount of commercial paper outstanding. The facility contains financial covenants that require the maintenance of a ratio of consolidated debt to total capitalization of no more than 65.0 percent and an aggregate amount of subsidiary debt plus consolidated secured debt of no more than 25.0 percent of total net worth. The Company's total consolidated debt as a percentage of total capitalization and aggregate amount of subsidiary debt plus consolidated secured debt as a percentage of total net worth, as defined in the underlying credit agreement, was 14.2 percent and 0.0 percent, respectively, at June 30, 2013.

(2) This facility contains financial covenants that require the maintenance of consolidated net worth of at least $750, a ratio of consolidated debt to total capitalization of no more than 55.0 percent and an aggregate amount of subsidiary debt plus consolidated secured debt of no more than 25.0 percent of total net worth. The Company's consolidated net worth, consolidated debt as a percentage of total capitalization and aggregate amount of subsidiary debt plus consolidated secured debt as a percentage of total net worth, as defined in the underlying credit agreement, were $2,584, 14.2 percent and 0.0 percent, respectively, at June 30, 2013.

(3) There were no outstanding borrowings under this facility, which had a total commitment of 20 billion Korean Won ($18), at June 30, 2013.

(4) Sigma-Aldrich Japan GK has two credit facilities having a total commitment of 2 billion Japanese Yen ($20), with one facility due April 30, 2014 and the other representing a line of credit with no expiration. There were no borrowings under the facilities at June 30, 2013.

(5) There were no borrowings under these facilities, which have total commitments in U.S. Dollar equivalents of $3, at June 30, 2013.

(6) The Company has $300 of 3.375 percent Senior Notes due November 1, 2020. Interest on the notes is payable May 1 and November 1 of each year. The notes may be redeemed, in whole or in part at the Company’s option, (i) at any time at specific redemption prices plus accrued interest or (ii) three months prior to the maturity date at a redemption price equal to 100 percent of the principal amount plus accrued interest.

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Consolidated Statements Of Cash Flows (USD $) In Millions, unless otherwise specified	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Cash flows from operating activities:
Net income	$ 241	$ 232
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	69	67
Deferred income taxes	(3)	23
Stock-based compensation expense	13	9
Other	(9)	(3)
Changes in operating assets and liabilities:
Accounts receivable	(62)	(45)
Inventories	(1)	(28)
Accounts payable	(5)	(4)
Income taxes	3	(20)
Other, net	23	(5)
Net cash provided by operating activities	269	226
Cash flows from investing activities:
Capital expenditures	(49)	(58)
Purchases of investments	(75)	(61)
Proceeds from sales of investments	44	40
Acquisitions of businesses, net of cash acquired	0	(389)
Proceeds from Divestiture of Businesses	9	0
Other, net	(1)	(5)
Net cash used in investing activities	(72)	(473)
Cash flows from financing activities:
Net issuance/(repayment) of short-term debt	(254)	227
Dividends	(52)	(49)
Share repurchases	(56)	(50)
Proceeds from exercise of stock options	19	21
Excess tax benefits from stock-based payments	5	8
Net cash provided by/(used in) financing activities	(338)	157
Effect of foreign currency exchange rate changes on cash	(21)	(3)
Net change in cash and cash equivalents	(162)	(93)
Cash and cash equivalents at January 1	724	665
Cash and cash equivalents at June 30	562	572
Supplemental disclosures of cash flow information:
Income taxes paid	84	90
Interest paid, net of capitalized interest	$ 5	$ 4

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Reclassifications

6 Months Ended

Jun. 30, 2013

Reclassifications [Abstract]

Reclassifications

Reclassifications

Certain reclassifications of prior year amounts have been made to conform to the current year presentation.

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Inventories

6 Months Ended

Jun. 30, 2013

Inventory, Net [Abstract]

Inventories

Inventories

The principal categories of inventories are:

	June 30, 2013		December 31, 2012
Finished goods	$	576	$	585
Work in process	34		36
Raw materials	99		101
Total	$	709	$	722

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New Accounting Pronouncements

6 Months Ended

Jun. 30, 2013

New Accounting Pronouncements [Abstract]

Description of New Accounting Pronouncements Not yet Adopted [Text Block]

New Accounting Pronouncements

In February 2013, the FASB issued ASU No. 2013-02, "Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income" that requires entities to disclose either on the face of or in the notes to the financial statements the effects of reclassifications out of AOCI. For items reclassified out of AOCI and into net income in their entirety, entities must disclose the effect of the reclassification on each affected net income item. For items that are not reclassified in their entirety into net income, entities must provide a cross reference to other required U.S. GAAP disclosures. This ASU does not change the items currently reported in other comprehensive income and is effective for annual reporting periods beginning after December 15, 2012 and interim periods within those years. The adoption of these provisions did not have a material impact on the consolidated financial statements of the Company.

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Derivative Financial Instruments and Cash Flow Hedging Strategy Schedule Of Gain Loss - Income Statement (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Net of Tax	$ 2		$ 2
Other Comprehensive Income (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	(1)	0	10	0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Net of Tax	$ 2	$ 0	$ 2	$ 0

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Pension And Post-Retirement Benefits (Tables)

6 Months Ended

Jun. 30, 2013

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Components Of The Net Periodic Benefit Costs

The components of net periodic benefit cost for the three months ended June 30, 2013 and 2012 are as follows:

	Pension Plans												Post-Retirement Medical  Benefit Plans
	United States						International
	2013			2012			2013			2012			2013			2012
Service cost	$	—		$	2		$	2		$	2		$	1		$	1
Interest cost	1			2			3			3			1			—
Expected return on plan assets	(3		)	(2		)	(3		)	(3		)	—			—
Amortization	—			1			1			1			(1		)	(1		)
Net periodic benefit cost	$	(2	)	$	3		$	3		$	3		$	1		$	—

The components of net periodic benefit cost for the six months ended June 30, 2013 and 2012 are as follows:

	Pension Plans												Post-Retirement Medical  Benefit Plans
	United States						International
	2013			2012			2013			2012			2013			2012
Service cost	$	—		$	4		$	5		$	4		$	1		$	1
Interest cost	3			4			5			5			1			1
Expected return on plan assets	(6		)	(5		)	(6		)	(5		)	—			—
Amortization	1			2			2			2			(1		)	(1		)
Net periodic benefit cost	$	(2	)	$	5		$	6		$	6		$	1		$	1

Pension And Post-Retirement Benefits And Liabilities

Pension and post-retirement benefits liabilities consisted of the following as of the dates noted:

	June 30, 2013			December 31, 2012
Retiree medical liability	$	48		$	47
Pension liability	86			91
Subtotal	134			138
Less: current portion (included in other current liabilities)	(3		)	(3		)
Pension and post-retirement benefits liabilities	$	131		$	135

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Accumulated Other Comprehensive Income Disclosure (Tables)

3 Months Ended

Jun. 30, 2013

Accumulated Other Comprehensive Income Disclosure [Abstract]

Changes in Accumulated Other Comprehensive Income by Component [Table Text Block]

The following table shows the components of AOCI for the three months ended June 30, 2012.

	Foreign Currency Translation Adjustment Income, Net			Pension and Post-Retirement Benefit Plans Income (Loss), Net			Unrealized Gain (Loss) on Securities, Net		Total
Beginning balance	$	139		$	(87	)	$	1	$	53
Other comprehensive income (loss) before reclassification	(42		)	—			1		(41		)
Less: Amounts reclassified from accumulated other comprehensive income	—			(2		)	—		(2		)
Net current-period other comprehensive income (loss)	(42		)	2			1		(39		)
Ending balance	$	97		$	(85	)	$	2	$	14

The following table shows the components of AOCI for the six months ended June 30, 2012.

	Foreign Currency Translation Adjustment Income (Loss)			Pension and Post-Retirement Benefit Plans Income (Loss)			Unrealized Gain (Loss) on Securities			Total
Beginning balance	$	119		$	(88	)	$	(1	)	$	30
Other comprehensive income (loss) before reclassification	(22		)	—			3			(19		)
Less: Amounts reclassified from accumulated other comprehensive income	—			(3		)	—			(3		)
Net current-period other comprehensive income (loss)	(22		)	3			3			(16		)
Ending balance	$	97		$	(85	)	$	2		$	14

The following table shows the components of AOCI for the three months ended June 30, 2013.

	Foreign Currency Translation Adjustment Income (Loss), Net			Pension and Post-Retirement Benefit Plans Income (Loss), Net			Unrealized Gain (Loss) on Securities, Net			Unrealized Gain on Cash Flow Hedges, Net			Total
Beginning balance	$	86		$	(76	)	$	5		$	14		$	29
Other comprehensive income (loss) before reclassification	(17		)	—			(1		)	1			(17		)
Less: Amounts reclassified from accumulated other comprehensive income	—			—			3			2			5
Net current-period other comprehensive income (loss)	(17		)	—			(4		)	(1		)	(22		)
Ending balance	$	69		$	(76	)	$	1		$	13		$	7

The following table shows the components of AOCI for the six months ended June 30, 2013.

	Foreign Currency Translation Adjustment Income (Loss)			Pension and Post-Retirement Benefit Plans Income (Loss)			Unrealized Gain (Loss) on Securities			Unrealized Gain (Loss) on Cash Flow Hedges		Total
Beginning balance	$	141		$	(78	)	$	3		$	3	$	69
Other comprehensive income (loss) before reclassification	(72		)	—			2			12		(58		)
Less: Amounts reclassified from accumulated other comprehensive income	—			(2		)	4			2		4
Net current-period other comprehensive income (loss)	(72		)	2			(2		)	10		(62		)
Ending balance	$	69		$	(76	)	$	1		$	13	$	7

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Debt (Narrative) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Debt Disclosure [Abstract]
Long-term Debt, Fair Value	$ 295		$ 295		$ 315
Interest Expense, Debt	$ 2	$ 2	$ 5	$ 4

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Share Repurchases (Details) In Millions, unless otherwise specified	6 Months Ended	12 Months Ended
	Jun. 30, 2013	Dec. 31, 2012
Disclosure of Repurchase Agreements [Abstract]
Authorized shares repurchase	110	110
Treasury Stock, Shares, Acquired	100	99
Shares outstanding	120	120

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Other Assets And Liabilities (Other Assets) (Details) (USD $) In Millions, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
Other Assets And Liabilities [Abstract]
Other investments	$ 19	$ 16
Cash value of life insurance policies	32	29
Deferred taxes	15	17
Long Term Certificates of Deposit	31	0
Other non-current assets	27	27
Total other assets	$ 124	$ 89

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Company Operations By Business Unit (Geographic Financial Information - Long-Lived Assets) (Details) (USD $) In Millions, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
Segment Reporting, Asset Reconciling Item [Line Items]
Total	$ 912	$ 900
DomesticLongLivedAssets [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
United States	539	549
LongLivedAsssets_Foreign [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
United States	$ 373	$ 351

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Consolidated Statements Of Comprehensive Income (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Statement of Comprehensive Income [Abstract]
Net income	$ 119	$ 115	$ 241	$ 232
Other comprehensive income, net of tax:
Foreign currency translation adjustments	(17)	(42)	(72)	(22)
Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, Net of Tax	0	2	2	3
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, before Reclassification Adjustments, Net of Tax	(4)	1	(2)	3
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax, Portion Attributable to Parent	(1)	0	10	0
Other comprehensive income, net of tax	(22)	(39)	(62)	(16)
Comprehensive income	$ 97	$ 76	$ 179	$ 216

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Derivative Financial Instruments and Cash Flow Hedging Strategy Financial Derivatives and Risk Management (Notes)

3 Months Ended

Jun. 30, 2013

Financial Derivatives and Risk Management [Abstract]

Derivative Instruments and Hedging Activities Disclosure [Text Block]

Financial Derivatives and Risk Management

The Company transacts business in many parts of the world and is subject to risks associated with changing foreign currency exchange rates. Accordingly, the Company uses both derivative instruments designated as cash flow hedges as well as derivative instruments that are not designated as hedging instruments to mitigate this risk. These derivative instruments are comprised of foreign currency forward exchange contracts, and are classified within Level 2 of the fair value hierarchy for which fair value is determined by using foreign currency market spot rates and forward points observable at commonly quoted intervals. The Company does not enter into foreign currency contracts for speculative trading purposes.

Cash Flow Hedges

A significant portion of the Company's cost of products and services sold is denominated in the U.S. Dollar, while over 60 percent of the Company's sales are denominated in other currencies. Intercompany inventory purchases, which are sourced primarily from subsidiaries with U.S. Dollar functional currencies, are sold to customers by international subsidiaries in other local currencies. In the third quarter of 2012, the Company implemented a program to use foreign currency forward exchange contracts to mitigate the foreign currency risk associated with these forecasted intercompany inventory purchases.

These derivatives have been designated as cash flow hedges, which qualify for hedge accounting treatment, whereby changes in fair value of the derivative are deferred in AOCI within stockholders' equity until the underlying hedged items are recognized in net income. Accordingly, the Company records cash flow hedge gains or losses within cost of products and services sold when the related inventory is sold to a customer. To the extent any portion of the hedge contract is determined to be ineffective, the increase or decrease in value of the contract prior to maturity will be recognized in income immediately. The cash flow impact from these derivatives is classified in the operating activities section of the Company's consolidated statements of cash flows, which is the same category as the underlying items being hedged. Gains or losses related to the ineffective portion of these hedging instruments were not material for the three and six months ended June 30, 2013. At June 30, 2013 and December 31, 2012, the Company had a notional principal amount of $298 and $254, respectively, in foreign currency forward contracts outstanding.

The following table summarizes the fair values of the forward foreign currency exchange contracts designated as cash flow hedges at June 30, 2013 and December 31, 2012.

Item	Reporting Location	June 30, 2013	December 31, 2012
Forward exchange contracts asset derivative	Other current assets	$11	$6
Forward exchange contracts liability derivative	Other current liabilities	1	3
Gain recognized in AOCI, net	AOCI	13	3

The following table summarizes the effect of the forward foreign currency exchange contracts designated as cash flow hedges on the Company's consolidated statements of comprehensive income during the three and six months ended June 30, 2013 and June 30, 2012, net of immaterial tax effects.

		Three Months Ended	Three Months Ended
Item	Reporting Location	June 30, 2013	June 30, 2012
Loss recognized in OCI, net	OCI	$(1)	—
Gain reclassified from AOCI into net income	Costs of products and services sold	2	—

		Six Months Ended	Six Months Ended
Item	Reporting Location	June 30, 2013	June 30, 2012
Gain recognized in OCI, net	OCI	$10	—
Gain reclassified from AOCI into net income	Costs of products and services sold	2	—

As of June 30, 2013, the majority of these contracts are in established currencies including the Euro, Japanese Yen and British Pound. During the next 12 months, we expect that approximately $12 of derivative gains included in AOCI, based on their valuation as of June 30, 2013, will be reclassified into income. The Company generally does not hedge its exposure to the exchange rate variability of future cash flows beyond the next ensuing twenty-four months.

Derivatives Not Designated As Hedging Instruments

The Company also uses foreign currency forward exchange contracts, which are not designated as hedging instruments, to hedge the value of certain intercompany receivables and payables denominated in foreign currencies. The Company's objective is to minimize the impact of foreign currency exchange rate changes during the period of time between the original transaction date and its cash settlement. Gains and losses on these contracts are recorded in SG&A, based on the difference in the contract rate and the spot rate at the end of each month for all contracts still in force, and are typically offset either partially or completely by transaction gains and losses. The duration of the contracts typically does not exceed six months. As of June 30, 2013, the majority of these contracts are in established currencies including the Euro, British Pound and Japanese Yen. The impact of these contracts was not material to the consolidated financial statements as of and for the periods ended June 30, 2013 and December 31, 2012. The notional amount of open foreign currency forward exchange contracts at June 30, 2013 and December 31, 2012 was $155 and $116, respectively.

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Consolidated Balance Sheets (Parenthetical) (USD $) In Millions, except Per Share data, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Common Stock, par value	$ 1.00	$ 1.00
Common Stock, shares authorized	300	300
Common Stock, shares issued	202	202
Common Stock, shares outstanding	120	120
Common Stock in treasury, shares	82	82

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Consolidated Statements Of Income (USD $) In Millions, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Income Statement [Abstract]
Net sales	$ 681	$ 664	$ 1,356	$ 1,329
Cost of Goods and Services Sold	340	324	671	634
Gross profit	341	340	685	695
Selling, general and administrative expenses	147	151	308	311
Research and development expenses	16	18	33	36
OtherCharges	12	4	12	9
Operating income	166	167	332	339
Interest, net	1	1	2	2
Income before income taxes	165	166	330	337
Provision for income taxes	46	51	89	105
Net income	$ 119	$ 115	$ 241	$ 232
Net income per share - Basic	$ 0.99	$ 0.95	$ 2.01	$ 1.92
Net income per share - Diluted	$ 0.98	$ 0.94	$ 1.99	$ 1.90
Weighted average number of shares outstanding - Basic	120	121	120	121
Weighted average number of shares outstanding - Diluted	121	122	121	122
Dividends per share	$ 0.21	$ 0.20	$ 0.43	$ 0.40

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Other Assets And Liabilities (Other Current Liabilities) (Details) (USD $) In Millions, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
Other Assets And Liabilities [Abstract]
Legal and professional	$ 5	$ 6
Pension and post-retirement	3	3
Freight	9	7
Other accrued expenses	71	61
Total other current liabilities	$ 88	$ 77

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Other Assets And Liabilities (Tables)

6 Months Ended

Jun. 30, 2013

Other Assets And Liabilities [Abstract]

Other Current Assets

Other current assets are summarized as follows:

	June 30, 2013		December 31, 2012
Other receivables	$	42	$	36
Prepaid expenses	25		29
Certificates of deposit	26		27
Other current assets	2		3
Total other current assets	$	95	$	95

Other Assets

Other assets are summarized as follows:

	June 30, 2013		December 31, 2012
Other investments	$	19	$	16
Cash value of life insurance policies	32		29
Deferred taxes	15		17
Long term certificates of deposit	31		—
Other non-current assets	27		27
Total other assets	$	124	$	89

Other Current Liabilities

Other current liabilities are summarized as follows:

	June 30, 2013		December 31, 2012
Legal and professional	$	5	$	6
Pension and post-retirement	3		3
Freight	9		7
Other accrued expenses	71		61
Total other current liabilities	$	88	$	77

Other Liabilities

Other liabilities are summarized as follows:

	June 30, 2013		December 31, 2012
Deferred compensation	$	29	$	31
Non-current income taxes	34		33
Other non-current liabilities	12		10
Total other non-current liabilities	$	75	$	74

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Inventories (Tables)

6 Months Ended

Jun. 30, 2013

Inventory, Net [Abstract]

Principal Categories Of Inventories

The principal categories of inventories are:

	June 30, 2013		December 31, 2012
Finished goods	$	576	$	585
Work in process	34		36
Raw materials	99		101
Total	$	709	$	722

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Company Operations By Business Unit (Geographic Financial Information - Net Sales To Unaffiliated Customers) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Segment Reporting Information [Line Items]
Net sales to unaffiliated customers	$ 681	$ 664	$ 1,356	$ 1,329
United States [Member]
Segment Reporting Information [Line Items]
Net sales to unaffiliated customers	261	258	517	498
Other Countries [Member]
Segment Reporting Information [Line Items]
Net sales to unaffiliated customers	$ 420	$ 406	$ 839	$ 831

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Earnings Per Share (Shares Used In Calculation Of Earnings Per Share) (Details) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Earnings Per Share [Abstract]
Basic shares	120	121	120	121
Effect of dilutive securities	1	1	1	1
Diluted shares	121	122	121	122
Number of potential common shares from the calculation of weighted average shares considered to be antidilutive	1	1	1	1

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Debt (Schedule Of Notes Payable And Long-Term Debt Additional Information) (Details) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended									6 Months Ended
	Jun. 30, 2013 USD ($)	Jun. 30, 2012 USD ($)	Jun. 30, 2013 USD ($)	Jun. 30, 2012 USD ($)	Jun. 30, 2013 Five-Year Revolving Credit Facility Maturing May 9, 2017 [Member] USD ($)	Jun. 30, 2013 $200.0 European Revolving Credit Facility, Due March 13, 2014 [Member] USD ($)	Jun. 30, 2013 Sigma-Aldrich Korea Limited Credit Facility, Due June 30, 2014 [Member] USD ($)	Jun. 30, 2013 Sigma-Aldrich Korea Limited Credit Facility, Due June 30, 2014 [Member] KRW	Jun. 30, 2013 Sigma-Aldrich Japan Credit Facility [Member] USD ($)	Jun. 30, 2013 Sigma-Aldrich Japan Credit Facility [Member] JPY (¥)	Jun. 30, 2013 Other Short-Term Credit Facilities [Member] USD ($)	Jun. 30, 2013 Senior Notes, Due November 1, 2020 [Member] USD ($)	Jun. 30, 2013 Long-Term Debt [Member] Senior Notes, Due November 1, 2020 [Member] USD ($)	Dec. 31, 2012 Long-Term Debt [Member] Senior Notes, Due November 1, 2020 [Member] USD ($)
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity					$ 600		$ 18	20,000	$ 20	¥ 2,000	$ 3
Line of Credit Facility, Term					5 years
Debt instrument, maturity date					May 09, 2017	Mar. 13, 2014	Jun. 30, 2014	Jun. 30, 2014	Apr. 30, 2014	Apr. 30, 2014		Nov. 01, 2020
Debt instrument covenant ratio of consolidated debt to total capitalization, maximum					65.00%	55.00%
Debt Instrument, Covenant, Ratio of Consolidated Debt Plus Subsidiary Debt to Net Worth						25.00%
Debt Instrument, Covenant, Ratio of Consolidated Debt to Total Net Worth					25.00%
Consolidated debt as percentage of total capitalization					14.20%	14.20%
Subsidiary Debt Plus Consolidated Secured Debt, as a Percent of Total Net Worth						0.00%
Debt Instrument, Covenant Ratio, Consolidated Debt Plus Subsidiary Debt as a Percentage of Total Net Worth					0.00%
Debt instrument covenant consolidated net worth, minimum						750
Consolidated net worth						2,584
Debt instrument face amount						200
Outstanding					129							300	300	300
Stated interest rate												3.375%
Interest Expense, Debt	$ 2	$ 2	$ 5	$ 4

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Intangible Assets (Amortizable And Unamortizable Intangible Assets) (Details) (USD $) In Millions, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
Intangible Assets [Line Items]
Total amortizable intangible assets, Cost	$ 385	$ 393
Total amortizable intangible assets, Accumulated Amortization	134	123
Goodwill, Cost	671	691
Total unamortizable intangible assets, Cost	717	737
Total unamortizable intangible assets, Accumulated Amortization	34	34
Goodwill [Member]
Intangible Assets [Line Items]
Goodwill, Accumulated Amortization	26	26
Goodwill, Gross	697	717
Trademarks And Trade Names [Member]
Intangible Assets [Line Items]
Trademarks and trade names, Cost	20	20
Trademark Indefinite-lived Intangible Assets, Accumulated Amortization	8	8
Patents [Member]
Intangible Assets [Line Items]
Total amortizable intangible assets, Cost	15	14
Total amortizable intangible assets, Accumulated Amortization	9	8
Licenses [Member]
Intangible Assets [Line Items]
Total amortizable intangible assets, Cost	47	47
Total amortizable intangible assets, Accumulated Amortization	19	17
Customer Relationships [Member]
Intangible Assets [Line Items]
Total amortizable intangible assets, Cost	248	255
Total amortizable intangible assets, Accumulated Amortization	67	61
Technical Knowledge [Member]
Intangible Assets [Line Items]
Total amortizable intangible assets, Cost	47	48
Total amortizable intangible assets, Accumulated Amortization	17	15
Other [Member]
Intangible Assets [Line Items]
Total amortizable intangible assets, Cost	28	29
Total amortizable intangible assets, Accumulated Amortization	$ 22	$ 22

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Intangible Assets (Change In Net Goodwill) (Details) (USD $) In Millions, unless otherwise specified	6 Months Ended
	Jun. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at December 31, 2012	$ 691
Acquisitions	(2)
Impact of foreign currency exchange rates	(18)
Balance at June 30, 2013	$ 671

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Debt

6 Months Ended

Jun. 30, 2013

Debt Disclosure [Abstract]

Debt

Debt

Notes payable and long-term debt consists of the following:

	June 30, 2013				December 31, 2012
	Outstanding		Weighted Average Rate		Outstanding		Weighted Average Rate
Notes payable
Commercial paper (1)	$	129	0.1	%	$	381	0.2	%
$200.0 European revolving credit facility, due March 13, 2014 (2)	—		—		—		—
Sigma-Aldrich Korea Limited credit facility, due June 30, 2014 (3)	—		—		—		—
Sigma-Aldrich Japan GK credit facilities (4)	—		—		—		—
Other short-term credit facilities (5)	—		—		2		1.5	%
Total notes payable	$	129	0.1	%	$	383	0.2	%
Long-term debt
Senior notes, due November 1, 2020 (6)	$	300	3.4	%	$	300	3.4	%
Total long-term debt	$	300	3.4	%	$	300	3.4	%

(1) The Company has a $600five-year revolving credit facility with a syndicate of banks in the U.S. supporting the Company's commercial paper program that will mature on May 9, 2017. At June 30, 2013 and December 31, 2012, the Company did not have any borrowings outstanding under the facility. However, the amount available under the facility is reduced by the amount of commercial paper outstanding. The facility contains financial covenants that require the maintenance of a ratio of consolidated debt to total capitalization of no more than 65.0 percent and an aggregate amount of subsidiary debt plus consolidated secured debt of no more than 25.0 percent of total net worth. The Company's total consolidated debt as a percentage of total capitalization and aggregate amount of subsidiary debt plus consolidated secured debt as a percentage of total net worth, as defined in the underlying credit agreement, was 14.2 percent and 0.0 percent, respectively, at June 30, 2013.

(2) This facility contains financial covenants that require the maintenance of consolidated net worth of at least $750, a ratio of consolidated debt to total capitalization of no more than 55.0 percent and an aggregate amount of subsidiary debt plus consolidated secured debt of no more than 25.0 percent of total net worth. The Company's consolidated net worth, consolidated debt as a percentage of total capitalization and aggregate amount of subsidiary debt plus consolidated secured debt as a percentage of total net worth, as defined in the underlying credit agreement, were $2,584, 14.2 percent and 0.0 percent, respectively, at June 30, 2013.

(3) There were no outstanding borrowings under this facility, which had a total commitment of 20 billion Korean Won ($18), at June 30, 2013.

(4) Sigma-Aldrich Japan GK has two credit facilities having a total commitment of 2 billion Japanese Yen ($20), with one facility due April 30, 2014 and the other representing a line of credit with no expiration. There were no borrowings under the facilities at June 30, 2013.

(5) There were no borrowings under these facilities, which have total commitments in U.S. Dollar equivalents of $3, at June 30, 2013.

(6) The Company has $300 of 3.375 percent Senior Notes due November 1, 2020. Interest on the notes is payable May 1 and November 1 of each year. The notes may be redeemed, in whole or in part at the Company’s option, (i) at any time at specific redemption prices plus accrued interest or (ii) three months prior to the maturity date at a redemption price equal to 100 percent of the principal amount plus accrued interest.

The Company has provided guarantees to certain subsidiaries for any outstanding borrowings from the European revolving credit facility and the short-term credit facilities of the wholly-owned Korean and Japanese subsidiaries. At June 30, 2013, there were no existing events of default that would require the Company to honor these guarantees.

Total interest expense incurred on short-term and long-term debt, net of amounts capitalized, was $2 for the three months ended June 30, 2013 and 2012, respectively. Total interest expense incurred on short-term and long-term debt, net of amounts capitalized, was $5 and $4 for the six months ended June 30, 2013 and 2012, respectively.

The fair value of long-term debt was approximately $295 and $315 at June 30, 2013 and December 31, 2012, respectively. The fair value of long-term debt was based upon a discounted cash flow analysis that used the aggregate cash flows from principal and interest payments over the life of the debt and current market interest rates.

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Other Charges (Tables)

6 Months Ended

Jun. 30, 2013

Unusual or Infrequent Item [Line Items]

Schedule of Unusual or Infrequent Items [Table Text Block]

Other charges are summarized as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
Restructuring costs	$	—	$	4	$	—	$	4
Licensing dispute settlement	7		—		7		—
Costs related to mergers and acquisitions	5		—		5		5
Total other charges	$	12	$	4	$	12	$	9

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Derivative Financial Instruments and Cash Flow Hedging Strategy General Cash Flow Hedge Information (Details) (USD $) In Millions, unless otherwise specified	6 Months Ended
	Jun. 30, 2013	Dec. 31, 2012
Derivative [Line Items]
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months	$ 12
Maximum Length of Time Hedged in Cash Flow Hedge	0 years 24 months 0 days
Notional Amount of Foreign Currency Cash Flow Hedging Derivatives	298	254
Minimum [Member]
Derivative [Line Items]
Revenue, Net, Percent denominated in Non-US Currencies	60.00%
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Notional Amount of Foreign Currency Non-Cash Flow Derivatives	$ 155	$ 116

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Pension And Post-Retirement Benefits

6 Months Ended

Jun. 30, 2013

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Pension And Post-Retirement Benefits

Pension and Post-retirement Benefits

The components of net periodic benefit cost for the three months ended June 30, 2013 and 2012 are as follows:

	Pension Plans												Post-Retirement Medical  Benefit Plans
	United States						International
	2013			2012			2013			2012			2013			2012
Service cost	$	—		$	2		$	2		$	2		$	1		$	1
Interest cost	1			2			3			3			1			—
Expected return on plan assets	(3		)	(2		)	(3		)	(3		)	—			—
Amortization	—			1			1			1			(1		)	(1		)
Net periodic benefit cost	$	(2	)	$	3		$	3		$	3		$	1		$	—

The components of net periodic benefit cost for the six months ended June 30, 2013 and 2012 are as follows:

	Pension Plans												Post-Retirement Medical  Benefit Plans
	United States						International
	2013			2012			2013			2012			2013			2012
Service cost	$	—		$	4		$	5		$	4		$	1		$	1
Interest cost	3			4			5			5			1			1
Expected return on plan assets	(6		)	(5		)	(6		)	(5		)	—			—
Amortization	1			2			2			2			(1		)	(1		)
Net periodic benefit cost	$	(2	)	$	5		$	6		$	6		$	1		$	1

Pension and post-retirement benefits liabilities consisted of the following as of the dates noted:

	June 30, 2013			December 31, 2012
Retiree medical liability	$	48		$	47
Pension liability	86			91
Subtotal	134			138
Less: current portion (included in other current liabilities)	(3		)	(3		)
Pension and post-retirement benefits liabilities	$	131		$	135

In the fourth quarter of 2012, the Board approved and management communicated changes to our U.S. defined benefit pension plan so that, effective December 31, 2012, the pension plan was frozen and future retirement service benefits would no longer be accrued under the plan. Effective January 1, 2013, the affected employees were eligible for additional contributions under an enhanced defined contribution plan. As a result of the freeze, participants under the pension plan are no longer accruing service based benefits and are being treated as inactive for accounting purposes. The Company will amortize accumulated unrecognized losses over the remaining estimated life of participants of approximately 38 years as of June 30, 2013.

The Company does not anticipate that it will be required to make a contribution to the U.S. pension plan in 2013. The Company contributed $3 to its international pension plans in the six months ended June 30, 2013. In total, the Company expects to contribute approximately $8 to its defined benefit pension plans in 2013.

The Company's 401(k) retirement savings plan provides retirement benefits to eligible U.S. employees in addition to those provided by the U.S. pension plan. The plan permits participants to voluntarily defer a portion of their compensation, subject to

Internal Revenue Code limitations. The Company also contributes a fixed percentage of the employee's salary deferral. The cost for this plan was $5 and $3 for the three months ended June 30, 2013 and 2012, respectively, and $12 and $5, for the six months ended June 30, 2013 and 2012, respectively.

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Intangible Assets

6 Months Ended

Jun. 30, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets

Intangible Assets

The Company's amortizable and unamortizable intangible assets at June 30, 2013 and December 31, 2012 are as follows:

	Cost				Accumulated Amortization
	June 30, 2013		December 31, 2012		June 30, 2013		December 31, 2012
Amortizable intangible assets:
Patents	$	15	$	14	$	9	$	8
Licenses	47		47		19		17
Customer relationships	248		255		67		61
Technical knowledge	47		48		17		15
Other	28		29		22		22
Total amortizable intangible assets	$	385	$	393	$	134	$	123
Unamortizable intangible assets:
Goodwill	$	697	$	717	$	26	$	26
Trademarks and trade names	20		20		8		8
Total unamortizable intangible assets	$	717	$	737	$	34	$	34

The Company recorded amortization expense of $7 and $9 for the three months ended June 30, 2013 and 2012, respectively, related to amortizable intangible assets. For the six months ended June 30, 2013 and 2012, the Company recorded amortization expense of $14 and $16, respectively, related to amortizable intangible assets. Amortizable intangible assets are amortized over their estimated useful lives, which range from one to twenty years, using the straight-line method. The Company expects to record annual amortization expense for all existing intangible assets in a range from approximately $21 to $26 from 2013 through 2017.

The change in net goodwill for the six months ended June 30, 2013 is as follows:

Balance at December 31, 2012	$	691
Acquisitions & divestitures	(2		)
Impact of changes in foreign currency exchange rates	(18		)
Balance at June 30, 2013	$	671

Acquisition and divestiture activity during the six months ended June 30, 2013 is related to the finalization of purchase accounting for certain acquisitions as well as the writeoff of goodwill associated with the sale of the net assets of SAGE Labs in April 2013.

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Basis Of Presentation

6 Months Ended

Jun. 30, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis Of Presentation

Basis of Presentation

Sigma-Aldrich Corporation, headquartered in St. Louis, Missouri, is a leading Life Science and High Technology company whose biochemical and organic chemical products, kits and services are used in scientific research, including genomic and proteomic research, biotechnology, pharmaceutical development, the diagnosis of disease and as key components in pharmaceutical, diagnostics and high technology manufacturing.

The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. GAAP for interim financial information, the SEC's instructions to Form 10-Q and Article 10 of Regulation S-X and, accordingly, do not include all information and footnotes required by U.S. GAAP for complete financial statements. For further information, refer to the notes to the Company's consolidated financial statements included in Part II, Item 8 of the Annual Report. In the opinion of management, all adjustments, consisting of normal recurring accruals, considered necessary for a fair presentation have been included in these consolidated financial statements. Operating results for the six months ended June 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013.

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Other Assets And Liabilities (Other Liabilities) (Details) (USD $) In Millions, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
Other Assets And Liabilities [Abstract]
Deferred compensation	$ 29	$ 31
Non-current income taxes	34	33
Other non-current liabilities	12	10
Total other non-current liabilities	$ 75	$ 74

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Pension And Post-Retirement Benefits (Components Of The Net Periodic Benefit Costs) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
U.S. Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0	$ 2	$ 0	$ 4
Interest cost	1	2	3	4
Expected return on plan assets	(3)	(2)	(6)	(5)
Amortization	0	1	1	2
Net periodic benefit cost	(2)	3	(2)	5
Pension Plans, International [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	2	2	5	4
Interest cost	3	3	5	5
Expected return on plan assets	(3)	(3)	(6)	(5)
Amortization	1	1	2	2
Net periodic benefit cost	3	3	6	6
Post-Retirement Medical Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	1	1	1	1
Interest cost	1	0	1	1
Expected return on plan assets	0	0	0	0
Amortization	(1)	(1)	(1)	(1)
Net periodic benefit cost	$ 1	$ 0	$ 1	$ 1

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Inventories (Principal Categories Of Inventories) (Details) (USD $) In Millions, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
Inventory, Net [Abstract]
Inventory, Finished Goods, Net of Reserves	$ 576	$ 585
Inventory, Work in Process, Net of Reserves	34	36
Inventory, Raw Materials, Net of Reserves	99	101
Total	$ 709	$ 722

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Earnings Per Share

6 Months Ended

Jun. 30, 2013

Earnings Per Share [Abstract]

Earnings Per Share

Earnings per Share

Basic EPS is calculated using the weighted average number of shares outstanding during each period. The diluted EPS calculation includes the impact of dilutive equity compensation awards.

EPS calculations have been made using the following share information (in millions):

	Three Months Ended June 30,		Six Months Ended June 30,
	2013	2012	2013	2012
Weighted average shares
Basic shares	120	121	120	121
Effect of dilutive securities	1	1	1	1
Diluted shares	121	122	121	122

Potential common shares totaling 1 million were excluded from the calculation of diluted weighted average shares for the three and six months ended June 30, 2013 and 2012, because their effects were antidilutive.

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Company Operations By Business Unit

6 Months Ended

Jun. 30, 2013

Segment Reporting [Abstract]

Company Operations By Business Unit

Company Operations by Business Unit

Effective January 1, 2013, the Company's business unit structure was realigned into three market-focused business units that are defined by the customers and markets they serve: Research, Applied and SAFC Commercial. The business unit structure is the Company's approach to serving customers and reporting sales. Sales for the Company's business units are as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
Research	$	353	$	348	$	714	$	720
Applied	160		151		$	319	$	304
SAFC Commercial	168		165		323		305
Total	$	681	$	664	$	1,356	$	1,329

During 2012, the Company operated with the business units of Research and SAFC.

The Company's Chief Operating Decision Maker is the CEO. The CEO and the Board review profit and loss information on a consolidated basis to assess performance and make overall operating decisions. The Company's business units are closely interrelated in their activities and share services such as order entry, billing, technical services, the e-commerce infrastructure, purchasing and inventory control. The business units also share production and distribution facilities. Additionally, these business units are supported by centralized functional areas such as finance, human resources, quality, safety and compliance and information technology. Further, the Company's CEO, CFO and business unit Presidents participate in compensation programs in which all or a significant portion of their incentive compensation is based upon consolidated Company results for sales growth (and for the business unit Presidents, the sales growth in the business unit for which they are responsible), consolidated Company operating income, consolidated Company free cash flow and business unit/individual objectives supported by the achievement of consolidated Company EPS goals. Based on these factors, the Company has concluded that it operates in one segment.

Sales are attributed to countries based upon the location from which the product was shipped or services were performed. Geographic financial information is as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
Sales to unaffiliated customers:
United States	$	261	$	258	$	517	$	498
Other countries	420		406		839		831
Total	$	681	$	664	$	1,356	$	1,329

	June 30, 2013		December 31, 2012
Long-lived assets:
United States	$	539	$	549
Other countries	373		351
Total	$	912	$	900

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Contingent Liabilities And Commitments

6 Months Ended

Jun. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

Contingent Liabilities And Commitments

Contingent Liabilities and Commitments

The Company is involved in legal proceedings generally incidental to its business, as described below:

The Company is a defendant in several lawsuits and claims related to the normal conduct of its business, including lawsuits and claims related to product liability and personal injury matters. The Company accrues for such liabilities when it is probable that future costs (including legal fees and expenses) will be incurred and such costs can be reasonably estimated. The Company has self-insured retention limits and has obtained insurance to provide coverage above the self-insured limits for claims made against it, including product liability and personal injury claims, subject to certain limitations and exclusions. Reserves have been provided to cover expected payments for these self-insured amounts at June 30, 2013.

At June 30, 2013, there were no contingent liabilities that management believes are reasonably likely to have a material adverse effect on the Company's consolidated financial condition, results of operations, cash flows or liquidity and there were no material commitments outside of the normal course of business. Material commitments in the normal course of business include notes payable, long-term debt, lease commitments and pension and other post-retirement benefit obligations which are disclosed in Note 6 – Notes Payable, Note 7 – Long-Term Debt, Note 9 – Lease Commitments and Note 15 – Pension and Post-retirement Benefit Plans, respectively, to the Company's consolidated financial statements included in Part II, Item 8 of the Annual Report, as updated in Note 7 – Debt and Note 10 – Pension and Post-retirement Benefits to the Company's consolidated financial statements included in Part I, Item 1 of this Report.

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Share Repurchases

6 Months Ended

Jun. 30, 2013

Disclosure of Repurchase Agreements [Abstract]

Share Repurchases

Share Repurchases

At June 30, 2013 and December 31, 2012, the Company had repurchased a total of 100 and 99 million shares, respectively, of an authorized repurchase of 110 million shares.

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Document And Entity Information	6 Months Ended
	Jun. 30, 2013
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2
Entity Registrant Name	SIGMA ALDRICH CORP
Entity Central Index Key	0000090185
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	120,239,314

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Accumulated Other Comprehensive Income Disclosure (Notes)

6 Months Ended

Jun. 30, 2013

Accumulated Other Comprehensive Income Disclosure [Abstract]

Accumulated Other Comprehensive Income

Accumulated Other Comprehensive Income

The following table shows the components of AOCI for the three months ended June 30, 2013.

	Foreign Currency Translation Adjustment Income (Loss), Net			Pension and Post-Retirement Benefit Plans Income (Loss), Net			Unrealized Gain (Loss) on Securities, Net			Unrealized Gain on Cash Flow Hedges, Net			Total
Beginning balance	$	86		$	(76	)	$	5		$	14		$	29
Other comprehensive income (loss) before reclassification	(17		)	—			(1		)	1			(17		)
Less: Amounts reclassified from accumulated other comprehensive income	—			—			3			2			5
Net current-period other comprehensive income (loss)	(17		)	—			(4		)	(1		)	(22		)
Ending balance	$	69		$	(76	)	$	1		$	13		$	7

The following table shows the components of AOCI for the six months ended June 30, 2013.

	Foreign Currency Translation Adjustment Income (Loss)			Pension and Post-Retirement Benefit Plans Income (Loss)			Unrealized Gain (Loss) on Securities			Unrealized Gain (Loss) on Cash Flow Hedges		Total
Beginning balance	$	141		$	(78	)	$	3		$	3	$	69
Other comprehensive income (loss) before reclassification	(72		)	—			2			12		(58		)
Less: Amounts reclassified from accumulated other comprehensive income	—			(2		)	4			2		4
Net current-period other comprehensive income (loss)	(72		)	2			(2		)	10		(62		)
Ending balance	$	69		$	(76	)	$	1		$	13	$	7

The following table shows the components of AOCI for the three months ended June 30, 2012.

	Foreign Currency Translation Adjustment Income, Net			Pension and Post-Retirement Benefit Plans Income (Loss), Net			Unrealized Gain (Loss) on Securities, Net		Total
Beginning balance	$	139		$	(87	)	$	1	$	53
Other comprehensive income (loss) before reclassification	(42		)	—			1		(41		)
Less: Amounts reclassified from accumulated other comprehensive income	—			(2		)	—		(2		)
Net current-period other comprehensive income (loss)	(42		)	2			1		(39		)
Ending balance	$	97		$	(85	)	$	2	$	14

The following table shows the components of AOCI for the six months ended June 30, 2012.

	Foreign Currency Translation Adjustment Income (Loss)			Pension and Post-Retirement Benefit Plans Income (Loss)			Unrealized Gain (Loss) on Securities			Total
Beginning balance	$	119		$	(88	)	$	(1	)	$	30
Other comprehensive income (loss) before reclassification	(22		)	—			3			(19		)
Less: Amounts reclassified from accumulated other comprehensive income	—			(3		)	—			(3		)
Net current-period other comprehensive income (loss)	(22		)	3			3			(16		)
Ending balance	$	97		$	(85	)	$	2		$	14

During the three months ended June 30, 2013, amounts reclassified from AOCI include gains of $3 into SG&A and gains of $2 into cost of products and services sold. During the six months ended June 30, 2013, amounts reclassified from AOCI include gains of $2 into SG&A and gains of $2 into cost of products and services sold. During the three months ended June 30, 2012, amounts reclassified from AOCI include losses of $2 into SG&A. During the six months ended June 30, 2012, amounts reclassified from AOCI include losses of $3 into SG&A. These adjustments are net of immaterial tax effects.