Shares of 3M Company MMM were up 0.46% at market close on Tuesday, April 25, 2017 as the company reported better-than-expected results. The company reported a 3.9% year-over-year increase in first quarter of 2017 revenues. Moreover, it beat the Zacks Consensus Estimate on both earnings and revenues (read: 3M Beats Both Q1 Earnings & Revenues, 2017 View Up).Q1 Performance3M reported GAAP earnings per share (EPS) of $2.16, up 5.4% year over year and ahead of the Zacks Consensus Estimate of $2.07. Moreover, revenues of $7.68 billion surpassed the consensus mark of $7.51 billion.The company reported operating income of $1.774 billion, down from $1.788 billion a year ago.Revenue PerformanceIndustrial revenues rose to $2.709 billion from $2.599 billion a year ago.Safety and Graphics revenues rose to $1.527 billion from $1.477 billion a year ago.Healthcare revenues rose to $1.423 billion from $1.391 billion a year ago.Electronics and Energy revenues rose to $1.21 billion from $1.089 billion a year ago.Consumer revenues however dropped to $1.042 billion from $1.05 billion a year ago.Corporate and Unallocated revenues totaled $2 million and dual credit elimination was $228 million, up from $197 million a year ago.GuidanceThe company expects local currency sales growth to be in the range of 2-5%. It expects EPS to be in a range of $8.70-$9.05 for 2017 and free cash flow of 95-105%. On the tax front, it expects a full-year tax rate of 26-27.5%.In the current scenario, let us discuss the following ETFs with a high exposure to 3M Co (read: Industrial ETF Investors! Look at Trump, Not Soft Earnings).SPDR Dow Jones Industrial Average ETF DIAThis fund is one of the most popular ETFs in the U.S. market and tracks the Dow Jones Industrial Average Index. It has AUM of $16.13 billion and charges a fee of 17 basis points a year. It has a 6.41% allocation to 3M Co (as of April 24, 2017). The fund returned 16.33% in the past one year and 6.16% in the year-to-date time frame (as of April 25, 2017). It closed 1.11% higher on Tuesday, April 25, 2017. DIA currently has a Zacks ETF Rank of #3 (Hold) with a Medium risk outlookIndustrial Select Sector SPDR Fund XLIThis ETF tracks the performance of the U.S. industrials sector. It has AUM of $10.95 billion and charges a fee of 14 basis points a year. It has 5.47% allocation to 3M Co (as of April 25, 2017). The fund returned 16.87% in the past one year and 7.14% in the year-to-date time frame (as of April 25, 2017). It closed 0.48% higher on Tuesday, April 25, 2017. XLI currently has a Zacks ETF Rank of #2 (Buy) with a Medium risk outlook.Vanguard Industrials ETF VISThis ETF is a relatively cheaper bet on the U.S. industrials sector. It has AUM of $3 billion and charges a fee of 10 basis points a year. It has 4.3% allocation to 3M Co (as of March 31, 2017). The fund returned 17.25% in the past one year and 6.30% in the year-to-date time frame (as of April 25, 2017). It closed 0.64% higher on Tuesday, April 25, 2017. VIS currently has a Zacks ETF Rank of #2 with a Medium risk outlook.Below is a year-to-date performance comparison of the funds and 3M Co. Source: Yahoo FinanceWant key ETF info delivered straight to your inbox?Zacks’ free Fund Newsletter will brief you on top news and analysis, as well as top-performing ETFs, each week. Get it free >> Want the latest recommendations from Zacks Investment Research? Today, you can download 7 Best Stocks for the Next 30 Days. Click to get this free report 3M Company (MMM): Free Stock Analysis Report SPDR-DJ IND AVG (DIA): ETF Research Reports VIPERS-INDUS (VIS): ETF Research Reports SPDR-INDU SELS (XLI): ETF Research Reports To read this article on Zacks.com click here. Zacks Investment Research Want the latest recommendations from Zacks Investment Research? Today, you can download 7 Best Stocks for the Next 30 Days. Click to get this free report