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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000891092-04-001286.txt : 20040316
<SEC-HEADER>0000891092-04-001286.hdr.sgml : 20040316
<ACCEPTANCE-DATETIME>20040315211832
ACCESSION NUMBER:		0000891092-04-001286
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040311
ITEM INFORMATION:		
ITEM INFORMATION:		Financial statements and exhibits
ITEM INFORMATION:		Regulation FD Disclosure
FILED AS OF DATE:		20040316

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OMNICOM GROUP INC
		CENTRAL INDEX KEY:			0000029989
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ADVERTISING AGENCIES [7311]
		IRS NUMBER:				131514814
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10551
		FILM NUMBER:		04671063

	BUSINESS ADDRESS:	
		STREET 1:		437 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		2124153700

	MAIL ADDRESS:	
		STREET 1:		437 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DOYLE DANE BERNBACH GROUP INC
		DATE OF NAME CHANGE:	19861117

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DOYLE DANE BERNBACH INTERNATIONAL INC
		DATE OF NAME CHANGE:	19850604

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DOYLE DANE BERNBACH INC
		DATE OF NAME CHANGE:	19781226
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>e17194_8k.txt
<DESCRIPTION>FORM 8-K
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                             Current Report Pursuant
                          to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934

        Date of Report (Date of earliest event reported): March 15, 2004

                               OMNICOM GROUP INC.
             ------------------------------------------------------
             (Exact Name of Registrant as Specified in its Charter)

                                    New York
             ------------------------------------------------------
                 (State or Other Jurisdiction of Incorporation)

         1-10551                                        13-1514814
- ------------------------                    ------------------------------------
(Commission File Number)                    (I.R.S. Employer Identification No.)

                  437 Madison Avenue, New York, New York 10022
             ------------------------------------------------------
               (Address of Principal Executive Offices) (Zip Code)

                                 (212) 415-3600
             ------------------------------------------------------
              (Registrant's Telephone Number, Including Area Code)

<PAGE>

Item 7. Financial Statements and Exhibits.

      (c)   Exhibits

            99.1  Supplemental Financial Information dated March 15, 2004.

Item 9. Regulation FD Disclosure.

      See "Item 12. Results of Operations and Financial Condition" below.

Item 12. Results of Operations and Financial Condition.

      On March 15, 2004, Omnicom posted the materials attached as Exhibit 99.1
on its web site (www.omnicomgroup.com).

      The foregoing information (including the exhibit hereto) is being
furnished under "Item 9. Regulation FD Disclosure" and "Item 12. Results of
Operations and Financial Condition." Such information (including the exhibit
hereto) shall not be deemed "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934, as amended, nor shall it be deemed incorporated by
reference in any filing under the Securities Act of 1933, as amended, except as
shall be expressly set forth by specific reference in such filing.

      The filing of this Report and the furnishing of this information pursuant
to Items 9 and 12 (including the supplemental financial information) do not mean
that such information is material or that disclosure of such information is
required.

<PAGE>

                                   SIGNATURES

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

                                OMNICOM GROUP INC.

                                By: /s/ PHILIP J. ANGELASTRO
                                    --------------------------------------------
                                    Philip J. Angelastro
                                    Senior Vice President Finance and Controller

Date: March 15, 2004

<PAGE>

                                  EXHIBIT INDEX

Exhibit
Number                     Description of Documents
- -------                    ------------------------

 99.1     Supplemental Financial Information dated March 15, 2004.


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>e17194ex99-1.txt
<DESCRIPTION>SUPPLEMENTAL FINANCIAL INFORMATION
<TEXT>
                                                                    Exhibit 99.1

                       Supplemental Financial Information

Overview

      In accordance with SFAS No. 123, "Accounting for Stock Based
Compensation", as amended by SFAS 148, "Accounting for Stock-Based Compensation
- - Transition and Disclosure an amendment of FASB Statement No. 123", we have
elected, effective January 1, 2004, to account for employee stock compensation
using the fair value method. As a result, the fair value of stock-based employee
compensation, including unvested employee stock options issued and outstanding,
will be recorded as an expense in our statement of income beginning January 1,
2004. Our 2004 results will reflect an expense for employee stock compensation
that is consistent with the application of the modified prospective approach as
set forth in SFAS 148. Additionally, we will retrospectively apply the adoption
of the fair value method to all stock compensation, including unvested employee
stock options issued and outstanding from the beginning of the earliest period
presented, referred to as the retroactive restatement approach. Accordingly, we
will restate our historical results for the comparable fiscal quarters of 2003
at the time that we issue our unaudited quarterly financial statements for each
fiscal quarter in 2004, as well as restate our historical results for the years
ended December 31, 2003 and 2002 at the time we issue our audited annual
financial statements for the year ended December 31, 2004, in each case as if we
used the fair value method beginning January 1, 2002.

      The financial information below shows the effect of the adoption of SFAS
123, as amended by SFAS 148, on our historical financial statements for the
years ended December 31, 2003 and 2002, and for each of our fiscal quarters in
2003, as if we had used the fair value method beginning January 1, 2002. It also
presents a reconciliation of the selected financial data previously reported in
our Annual Report on Form 10-K for the years ended December 31, 2003 and 2002
and the quarterly financial information reported for each of the quarters ended
in 2003, to the restated data. This information is in addition to, and
supplements, the information otherwise included in those reports.

                                  (Dollars in Millions Except Per Share Amounts)
                                  ----------------------------------------------
Net Income:                                 2003             2002
                                           -------          -------
Net Income, as reported .........          $   676          $   643

Less: fair value of stock
      options issued,
      net of income taxes .......               45               73
                                           -------          -------

Net Income, restated ............          $   631          $   570
                                           =======          =======

Basic Net Income per
  common share:
      As reported ...............          $  3.61          $  3.46
      Restated ..................          $  3.37          $  3.07

Diluted Net Income per
  common share:
      As reported ...............          $  3.59          $  3.44
      Restated ..................          $  3.37          $  3.07


                                       1
<PAGE>

                                                                    Exhibit 99.1

      The following is a reconciliation of the "As Reported" to "Restated" Net
Income per common share on a basic and diluted basis.

Basic Net Income per share:                                  2003         2002
                                                           --------     --------
    Net Income per common share:
          Basic, as reported .........................     $   3.61     $   3.46

    Less: fair value of stock options issued per
          common share, net of income taxes ..........         0.24         0.39
                                                           --------     --------

    Net Income per common share, restated:
          Basic ......................................     $   3.37     $   3.07
                                                           ========     ========

Diluted Net Income per share:                                2003         2002
                                                           --------     --------
    Net Income per common share:
          Diluted, as reported .......................     $   3.59     $   3.44

    Less: fair value of stock options issued per
          common share, net of income taxes ..........         0.22         0.37
                                                           --------     --------

    Net Income per common share, restated:
         Diluted .....................................     $   3.37     $   3.07
                                                           ========     ========


                                       2
<PAGE>

                                                                    Exhibit 99.1

                  Financial Results from Operations Restated -
                     Years Ended December 31, 2003 and 2002

      The table below presents a reconciliation of selected financial data
previously reported to the restated results for 2003.

                                      Twelve Months Ended December 31, 2003
                                 -----------------------------------------------
                                                      Stock
                                         As          Option
                                      Reported       Expense      Restated
                                      ---------     ---------     --------
                                 (Dollars in Millions, except per share amounts)

Revenue ..........................    $ 8,621.4     $      --     $ 8,621.4

Operating expenses:
  Salary and service costs .......      5,839.0          72.8       5,911.8
  Office and general expenses ....      1,617.7            --       1,617.7
                                      ---------     ---------     ---------
                                        7,456.7          72.8       7,529.5
                                      ---------     ---------     ---------

Operating profit .................      1,164.7         (72.8)      1,091.9

Net interest expense:
  Interest expense ...............         57.9            --          57.9
  Interest income ................        (15.1)           --         (15.1)
                                      ---------     ---------     ---------
                                           42.8            --          42.8
                                      ---------     ---------     ---------

Income before income taxes .......      1,121.9         (72.8)      1,049.1

Income taxes .....................        380.9         (27.9)        353.0
                                      ---------     ---------     ---------

Income after income taxes ........        741.0         (44.9)        696.1

Equity in earnings of affiliates..         15.1            --          15.1
Minority interests ...............        (80.2)           --         (80.2)
                                      ---------     ---------     ---------

  Net income .....................    $   675.9     $   (44.9)    $   631.0
                                      =========     =========     =========

Net Income Per Common Share:
  Basic ..........................    $    3.61     $   (0.24)    $    3.37
  Diluted ........................    $    3.59     $   (0.22)    $    3.37


                                       3
<PAGE>

                                                                    Exhibit 99.1

      The table below presents a reconciliation of selected financial data
previously reported to the restated results in 2002.

                                      Twelve Months Ended December 31, 2002
                                 -----------------------------------------------
                                                      Stock
                                         As          Option
                                      Reported       Expense      Restated
                                      ---------     ---------     --------
                                 (Dollars in Millions, except per share amounts)

Revenue ..........................    $ 7,536.3            --     $ 7,536.3

Operating expenses:
  Salary and service costs .......      4,952.9         119.0       5,071.9
  Office and general expenses ....      1,479.3            --       1,479.3
                                      ---------     ---------     ---------
                                        6,432.2         119.0       6,551.2
                                      ---------     ---------     ---------

Operating profit .................      1,104.1        (119.0)        985.1

Net interest expense:
  Interest expense ...............         45.5            --          45.5
  Interest income ................        (15.0)           --         (15.0)
                                      ---------     ---------     ---------
                                           30.5            --          30.5
                                      ---------     ---------     ---------

Income before income taxes .......      1,073.6        (119.0)        954.6

Income taxes .....................        375.6         (46.0)        329.6
                                      ---------     ---------     ---------

Income after income taxes ........        698.0         (73.0)        625.0

Equity in earnings of affiliates..         13.8            --          13.8
Minority interests ...............        (68.3)           --         (68.3)
                                      ---------     ---------     ---------

  Net income .....................    $   643.5     $   (73.0)    $   570.5
                                      =========     =========     =========

Net Income Per Common Share:
  Basic ..........................    $    3.46         (0.39)    $    3.07
  Diluted ........................    $    3.44         (0.37)    $    3.07


                                       4
<PAGE>

                                                                    Exhibit 99.1

                  Financial Results from Operations Restated -
      Quarters Ended March 31, June 30, September 30 and December 31, 2003

      The table below presents a reconciliation of the selected financial data
previously reported to the restated results for the quarters ended March 31,
June 30, September 30, and December 31, 2003.

<TABLE>
<CAPTION>
                                                                          (Dollars in  Millions Except Per Share Amounts)
                                                              ---------------------------------------------------------------------
Net Income:                                                   March 31       June 30      September 30    December 31     Full Year
                                                              --------       -------      ------------    -----------     ---------
<S>                                                            <C>            <C>            <C>            <C>            <C>
Net Income, as reported ................................       $   129        $   191        $   135        $   221        $   676

Less: fair value of stock options issued,
      net of income taxes ..............................            13             11             11             11             45
                                                               -------        -------        -------        -------        -------

Net Income, restated ...................................       $   116        $   180        $   124        $   210        $   631
                                                               =======        =======        =======        =======        =======

Basic Net Income per common share:
      As reported ......................................       $  0.69        $  1.02        $  0.72        $  1.18        $  3.61
      Restated .........................................       $  0.62        $  0.96        $  0.66        $  1.12        $  3.37

Diluted Net Income per common share:
      As reported ......................................       $  0.69        $  1.02        $  0.72        $  1.17        $  3.59
      Restated .........................................       $  0.62        $  0.96        $  0.66        $  1.12        $  3.37
</TABLE>

      The following is a reconciliation of the selected financial data
previously reported to the restated results on a basic and diluted per common
share basis for the quarters ended March 31, June 30, September 30, and December
31, 2003.

<TABLE>
<CAPTION>
Basic Net Income Per Common Share:                                 March 31       June 30    September 30  December 31     Full Year
                                                                   --------       -------    ------------  -----------     ---------
<S>                                                                  <C>           <C>           <C>           <C>           <C>
Net Income per common share:
    Basic, as reported .....................................         $0.69         $1.02         $0.72         $1.18         $3.61

    Less: fair value of stock options
          issued per common share,
          net of income taxes ..............................          0.07          0.06          0.06          0.06          0.24
                                                                     -----         -----         -----         -----         -----

    Net Income per common share, restated:
    Basic ..................................................         $0.62         $0.96         $0.66         $1.12         $3.37
                                                                     =====         =====         =====         =====         =====

Diluted Net Income Per Common Share:

    Net Income per common share:
          Diluted, as reported .............................         $0.69         $1.02         $0.72         $1.17         $3.59

    Less: fair value of stock options
          issued per common share,
          net of income taxes ..............................          0.07          0.06          0.06          0.05          0.22
                                                                     -----         -----         -----         -----         -----

    Net Income per common share, restated:
          Diluted ..........................................         $0.62         $0.96         $0.66         $1.12         $3.37
                                                                     =====         =====         =====         =====         =====
</TABLE>


                                       5
<PAGE>

                                                                    Exhibit 99.1

      The table below presents a reconciliation of selected financial data
previously reported to the restated results for the quarter ended March 31,
2003.

                                        Three Months Ended March 31, 2003
                                 -----------------------------------------------
                                                      Stock
                                         As          Option
                                      Reported       Expense      Restated
                                      ---------     ---------     --------
                                 (Dollars in Millions, except per share amounts)

Revenue ..........................    $ 1,937.2     $      --     $ 1,937.2

Operating expenses:
  Salary and service costs .......      1,340.8          21.2        1362.0
  Office and general expenses ....        373.0            --         373.0
                                      ---------     ---------     ---------
                                        1,713.8          21.2       1,735.0
                                      ---------     ---------     ---------

Operating profit .................        223.4         (21.2)        202.2

Net interest expense:
  Interest expense ...............         11.2            --          11.2
  Interest income ................         (2.9)           --          (2.9)
                                      ---------     ---------     ---------
                                            8.3            --           8.3
                                      ---------     ---------     ---------

Income before income taxes .......        215.1         (21.2)        193.9

Income taxes .....................         75.2          (8.1)         67.1
                                      ---------     ---------     ---------

Income after income taxes ........        139.9         (13.1)        126.8

Equity in earnings of affiliates..          2.5            --           2.5
Minority interests ...............        (13.8)           --         (13.8)
                                      ---------     ---------     ---------

  Net income .....................    $   128.6     $   (13.1)    $   115.5
                                      =========     =========     =========

Net Income Per Common Share:
  Basic ..........................    $    0.69     $   (0.07)    $    0.62
  Diluted ........................    $    0.69     $   (0.07)    $    0.62


                                       6
<PAGE>

                                                                    Exhibit 99.1

      The table below presents a reconciliation of selected financial data
previously reported to the restated results for the quarter ended June 30, 2003.

                                        Three Months Ended June 30, 2003
                                 -----------------------------------------------
                                                      Stock
                                         As          Option
                                      Reported       Expense      Restated
                                      ---------     ---------     --------
                                 (Dollars in Millions, except per share amounts)

Revenue ..........................    $ 2,149.5     $      --     $ 2,149.5

Operating expenses:
  Salary and service costs .......      1,409.4          17.3       1,426.7
  Office and general expenses ....        403.5            --         403.5
                                      ---------     ---------     ---------
                                        1,812.9          17.3       1,830.2
                                      ---------     ---------     ---------

Operating profit .................        336.6         (17.3)        319.3

Net interest expense:
  Interest expense ...............         16.2            --          16.2
  Interest income ................         (3.3)           --          (3.3)
                                      ---------     ---------     ---------
                                           12.9            --          12.9
                                      ---------     ---------     ---------

Income before income taxes .......        323.7         (17.3)        306.4

Income taxes .....................        110.6          (6.6)        104.0
                                      ---------     ---------     ---------

Income after income taxes ........        213.1         (10.7)        202.4

Equity in earnings of affiliates..          1.9           1.9
Minority interests ...............        (24.3)           --         (24.3)
                                      ---------     ---------     ---------

  Net income .....................    $   190.7     $   (10.7)    $   180.0
                                      =========     =========     =========

Net Income Per Common Share:
  Basic ..........................    $    1.02     $   (0.06)    $    0.96
  Diluted ........................    $    1.02     $   (0.06)    $    0.96


                                       7
<PAGE>

                                                                    Exhibit 99.1

      The table below presents a reconciliation of selected financial data
previously reported to the restated results for the quarter ended September 30,
2003.

                                      Three Months Ended September 30, 2003
                                 -----------------------------------------------
                                                      Stock
                                         As          Option
                                      Reported       Expense      Restated
                                      ---------     ---------     --------
                                 (Dollars in Millions, except per share amounts)

Revenue ..........................    $ 2,028.6     $      --     $ 2,028.6

Operating expenses:
  Salary and service costs .......      1,394.9          17.3       1,412.2
  Office and general expenses ....        399.3            --         399.3
                                      ---------     ---------     ---------
                                        1,794.2          17.3       1,811.5
                                      ---------     ---------     ---------

Operating profit .................        234.4         (17.3)        217.1

Net interest expense:
  Interest expense ...............         15.4            --          15.4
  Interest income ................         (3.9)           --          (3.9)
                                      ---------     ---------     ---------
                                           11.5            --          11.5
                                      ---------     ---------     ---------

Income before income taxes .......        222.9         (17.3)        205.6

Income taxes .....................         75.5          (6.6)         68.9
                                      ---------     ---------     ---------

Income after income taxes ........        147.4         (10.7)        136.7

Equity in earnings of affiliates..          4.0            --           4.0
Minority interests ...............        (16.1)           --         (16.1)
                                      ---------     ---------     ---------

  Net income .....................    $   135.3     $   (10.7)    $   124.6
                                      =========     =========     =========

Net Income Per Common Share:
  Basic ..........................    $    0.72     $   (0.06)    $    0.66
  Diluted ........................    $    0.72     $   (0.06)    $    0.66


                                       8
<PAGE>

                                                                    Exhibit 99.1

      The table below presents a reconciliation of selected financial data
previously reported to the restated results for the quarter ended December 31,
2003.

                                       Three Months Ended December 31, 2003
                                 -----------------------------------------------
                                                      Stock
                                         As          Option
                                      Reported       Expense      Restated
                                      ---------     ---------     --------
                                 (Dollars in Millions, except per share amounts)

Revenue ..........................    $ 2,506.0     $      --     $ 2,506.0

Operating expenses:
  Salary and service costs .......      1,693.9          17.1       1,711.0
  Office and general expenses ....        441.9            --         441.9
                                      ---------     ---------     ---------
                                        2,135.8          17.1       2,152.9
                                      ---------     ---------     ---------

Operating profit .................        370.2         (17.1)        353.1

Net interest expense:
  Interest expense ...............         15.1            --          15.1
  Interest income ................         (5.1)           --          (5.1)
                                      ---------     ---------     ---------
                                           10.0            --          10.0
                                      ---------     ---------     ---------

Income before income taxes .......        360.2         (17.1)        343.1

Income taxes .....................        119.7          (6.5)        113.2
                                      ---------     ---------     ---------

Income after income taxes ........        240.5         (10.6)        229.9

Equity in earnings of affiliates..          6.8            --           6.8
Minority interests ...............        (26.0)           --         (26.0)
                                      ---------     ---------     ---------

  Net income .....................    $   221.3     $   (10.6)    $   210.7
                                      =========     =========     =========

Net Income Per Common Share:
  Basic ..........................    $    1.18     $   (0.06)    $    1.12
  Diluted ........................    $    1.17     $   (0.05)    $    1.12


                                       9

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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