LEGGETT& PLATT, INCORPORATED (NYSE:LEG) Files An 8-K Regulation FD Disclosure

Item7.01 Regulation FD Disclosure.

Our reportable segments are the same as our operating segments,
which also correspond with our management organizational
structure. In conjunction with the change in executive officer
leadership, our management organizational structure and all
related internal reporting changed effective January1, 2017. As a
result, the composition of our four segments also changed to
reflect the new structure. The modified structure is the same
except (i)the Home Furniture Group moved from Residential
Products to Furniture Products (formerly named Commercial
Products), and (ii)the Machinery Group moved from Specialized
Products to Residential Products. The 10 business groups and 17
business units are organized as follows:

Previously, all of our segments used the first-in, first-out
(FIFO) method for valuing inventory. In our consolidated
financials, an adjustment was made at the corporate level (i.e.,
outside the segments) to convert about 50%-60% of our inventories
to the last-in, first-out (LIFO) method. These are primarily our
domestic, steel-related inventories. The LIFO adjustment has
fluctuated, sometimes significantly, from year to year. We
recorded an $11 million expense in 2016, a $46 million benefit in
2015, a $1 million expense in 2014, a $4 million expense in 2013,
and a $13 million benefit in 2012. Although all segments were
impacted, the majority of these adjustments related to the
Industrial Products segment. Effective January1, 2017, the LIFO
impact will be recognized within the segment to which it relates.

Attached as Exhibit 99.1 is a revised overview of the Companys
segments and certain of the Companys revised unaudited segment
financial data for each annual and quarterly period from 2012
through 2016. This financial data reflects the reportable
segments the Company will use to present its first quarter
financial results for 2017, including any LIFO impact, and is
being provided to facilitate the comparison of such results with
prior financial periods. While this financial data reflects the
change in the Companys reportable segments described above, the
Company has not in any way revised or restated its historical
consolidated financial statements for any period. The Companys
consolidated net sales, earnings from continuing operations
before interest and taxes, earnings from continuing operations,
net earnings and net earnings per share remain unchanged for all
periods presented.

This information, including Exhibit 99.1, is being furnished and
shall not be deemed filed for purposes of Section18 of the
Securities Exchange Act of 1934, as amended, (the Exchange Act),
or otherwise subject to the liabilities of that section. This
information shall not be incorporated by reference into any
document filed under the Securities Act of 1933, as amended, or
the Exchange Act, except as shall be expressly set forth by
specific reference in such filing.

Item9.01 Financial Statements and Exhibits.

About LEGGETT & PLATT, INCORPORATED (NYSE:LEG)

Leggett & Platt, Incorporated is a manufacturer that conceives, designs and produces a range of engineered components and products found in homes, offices and automobiles. The Company operates in four segments: Residential Furnishings, Commercial Products, Industrial Materials and Specialized Products. Its brands include ComfortCore, Mira-Coil, VertiCoil, Quantum, Nanocoil, Lura-Flex and Active Support Technology, which includes mattress innersprings; Semi-Flex, which includes box spring components and foundations; Spuhl, which includes mattress innerspring manufacturing machines; Wall Hugger, which includes recliner chair mechanisms; Super Sagless, which includes motion and sofa sleeper mechanisms; No-Sag, which includes wire forms used in seating; LPSense, which includes capacitive sensing; Hanes, which includes fabric materials; Schukra, Pullmaflex and Flex-O-Lator, which includes automotive seating products, and Gribetz and Porter, which includes quilting and sewing machines.

LEGGETT & PLATT, INCORPORATED (NYSE:LEG) Recent Trading Information

LEGGETT & PLATT, INCORPORATED (NYSE:LEG) closed its last trading session up +0.17 at 51.08 with 795,068 shares trading hands.