Exhibit 99.1

NCI Building Systems Reports Fourth
Quarter Fiscal 2009 Results

— Fourth Quarter Adjusted Operating Income Was $10.5 Million Exclusive of Special
Charges —

— Net Cash from Operating Activities Was $20 Million for Fourth Quarter —

— Cash Position of $90.4 Million and Term Loan Debt of $150 Million at Fiscal Year End —

HOUSTON, December 8 /PRNewswire-FirstCall/ — NCI Building Systems, Inc. (NYSE: NCS) today reported financial results for the fourth quarter ended November 1, 2009.

Fourth Quarter 2009 Financial Results

“Adjusted operating income, which excludes special charges primarily related to our refinancing and change of control, was $10.5 million, similar to the prior quarter’s levels, and each of our business segments again posted operating profits,” said Norman C. Chambers, Chairman, President and Chief Executive Officer. “These achievements are noteworthy given the very difficult business conditions that persisted in the period and underscore the strength of our market positions and the efficiencies gained through cost reduction programs.”

“The completion of our refinancing has significantly strengthened NCI’s balance sheet, reinforcing our financial position in the face of the effect of the continued economic downturn on our markets and providing the ability to take full advantage of longer term growth opportunities as they materialize,” Mr. Chambers noted.

For the fourth quarter, sales were $244.4 million, up 2.5% sequentially from sales of $238.4 million in the 2009 third quarter, but down 52% from the $508.9 million reported for last year’s fourth quarter. Gross margin was 24.8% compared to 25.6% in the prior quarter and 24.4% in last year’s fourth quarter.

Adjusted operating income exclusive of change in control charges of $11.2 million, restructuring and impairment charges of $1.9 million, and environmental and other contingencies of $1.1 million was $10.5 million compared to $11.5 million on the same basis in the prior quarter and $54.0 million on the same basis in last year’s fourth quarter. On a GAAP basis, the Company incurred an operating loss for the 2009 fourth quarter of $3.7 million compared to operating income of $10.3 million in the prior quarter and $51.0 million in last year’s fourth quarter.

Adjusted EBITDA, defined as earnings before interest, taxes depreciation and amortization and other non-cash items in accordance with our term loan credit agreement, was $18.5 million for the 2009 fourth quarter compared with $21.4 million in the prior quarter and $60.1 million in last year’s fourth quarter.

In the fourth quarter, the Company reported a net loss applicable to common shares of $115.3 million, or $3.59 per diluted share, which included non cash debt extinguishment and refinancing costs of $99.2 million. Exclusive of these and other identified special charges, the net income applicable to common shares would have been $333,000, or $0.04 per diluted share.

In the prior quarter, NCI reported net income of $4.0 million or $0.20 per diluted share; net income in last year’s fourth quarter was $24.6 million or $1.26 per diluted share.

The weighted average number of common shares outstanding used in the calculation of fourth quarter 2009 per share amounts was 29,655,000, reflecting the partial period impact of the Company’s refinancing, which was completed on October 20, 2009. As part of its refinancing, the Company acquired its existing convertible notes in exchange for approximately $90 million in cash and 70.2 million of its common shares. At the end of the quarter, there were approximately 90.4 million shares of common stock outstanding.

Inventory levels decreased 5.8% sequentially to $71.5 million from $75.9 million in the prior quarter. Measured in tons, inventory on hand at the end of the fourth quarter was approximately 16% lower sequentially. Annualized inventory turnover was 10.1 turns for the fourth quarter, compared to 8.3 turns in the third quarter and 6.9 turns in the year-ago fourth quarter.

Net cash from operating activities was $20 million for the fourth quarter and $95.4 million for fiscal 2009. Capital expenditures in the fourth quarter were $3.8 million; full year 2009 capital expenditures were $21.7 million, inclusive of the $14.1 million investment in NCI’s new insulated panel plant. Fiscal 2010 capital expenditures are expected to be between $10 million and $12 million.

The Company continues to evaluate the tax deductibility of certain recapitalization transaction expenses. We expect that this review will be completed prior to the filing of our Annual Report and may result in an additional tax benefit to the Company, ranging between $750,000 and $1.5 million.

Fourth Quarter Segment Performance

The Company reported adjusted operating income of $10.5 million, which is reconciled with the reported GAAP operating loss in the table below.

NCI BUILDING SYSTEMS, INC.

BUSINESS SEGMENTS

NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS
RECONCILIATION OF OPERATING INCOME (LOSS) TO ADJUSTED OPERATING INCOME (LOSS) EXCLUDING SPECIAL CHARGES

(Unaudited)

(In thousands)

For the Three Months Ended November 1, 2009

	Operating
	Income					Change				Environmental		“Adjusted”
	(Loss),					in				and other		Operating
	GAAP			Restructuring		Control		Asset		Contingency		Income
	Basis			Charges		Charges		Impairment		Adjustments		Loss (A)
Metal coil coating	$	6,044		$	—	$	—	$	—	$	—	$	6,044
Metal components		13,561			74		—		—		—		13,635
Engineered building systems		497			1,469		—		347		1,115		3,428
Corporate		(23,803	)		21		11,168		—		—		(12,614	)
Total operating income	$	(3,701	)	$	1,564	$	11,168	$	347	$	1,115	$	10,493

(A) The Company discloses a tabular comparison of “Adjusted” operating income (loss), which is a non-GAAP measure because it is referred to in the text of our press release and is instrumental in comparing the results from period to period. “Adjusted” operating income (loss) should not be considered in isolation or as a substitute for operating income (loss) as reported on the face of our statement of income.

Sales in each of the Company’s business segments were similar to the prior quarter’s levels. The sequential uptick in the Components group’s sales was attributable to traditional seasonal patterns.

The Coaters group continued to gain share of a contracting market as well as to expand its sales by offering specialty coated products to markets outside the metal building construction industry.

Sales levels in the Buildings group were in line with the prior quarter as this segment focused on providing competitively priced solutions to markets that have remained less affected by the economic downturn. The Buildings group’s backlog at the end of the fourth quarter was $253 million.

The Components group’s sales benefited from its diversified base of customers and end-markets as well as the large repair and retrofit segment of the market that it services.

“Each of our business segments posted operating profits for the period, reflecting operating efficiencies across all business units and the net effect of product mix, steel price variations and competitive pricing, “ Mr. Chambers noted.

Market Environment

Nonresidential construction activity measured in square feet declined significantly from the comparable period in 2008. McGraw Hill reported that new construction activity measured in square feet was down 47% calendar year to date through October compared to 2008 levels, and NCI’s traditionally strong commercial and industrial markets were off approximately 60% as reflected in McGraw-Hill’s October report.

The AIA’s Architectural Billing Index published for October indicated that inquiry levels have somewhat stabilized and remain positive, but billings are still negative. McGraw-Hill is now forecasting that nonresidential construction activity measured in square feet will be 42% lower in calendar 2009 compared to calendar 2008. Steel prices have increased from June levels, but were 42% lower than the comparable period in 2008 according to the CRU North American steel price index.

Recent Corporate Developments

On October 20, 2009 the Company announced the completion of its recapitalization transaction with Clayton, Dubilier & Rice, Inc. managed funds. In addition to the $250 million equity investment by the CD&R funds, NCI:

• Completed its exchange offer to acquire its existing convertible notes;

• Refinanced its existing term loan by repaying approximately $143 million and modified the terms and maturity of the remaining $150 million of debt; and

• Entered into a $125 million asset-based revolving credit facility, which remains undrawn.

“Through these transactions, NCI has gained the resources to ride out the economic downturn and re-start our growth strategy. CD&R is widely respected as a long-term investor and business builder and brings both financial and operating resources to NCI,” Mr. Chambers said. “Their significant investment is a strong endorsement of our business, growth strategy and our future prospects.”

Outlook

“Industry forecasts do not indicate any meaningful pick-up in nonresidential construction activity in 2010,” noted Mr. Chambers. “Within what promises to be a continued difficult business environment, we will focus on retaining and building upon our market leadership positions through:

• greater investment in technology and systems to support our builder network while reducing costs and delivery times;

• continuing to develop new products, and expanding our end markets; and

• potentially making selective acquisitions,” Mr. Chambers concluded.

NCI Building Systems, Inc. is one of North America’s largest integrated manufacturers of metal products for the nonresidential building industry. NCI is comprised of a family of companies operating manufacturing facilities across the United States and Mexico, with additional sales and distribution offices throughout the United States and Canada.

Forward Looking Statements

This press release contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 and Section 27A of the Securities Act. These statements and other statements identified by words such as “guidance,” “potential,” “expect,” “should,” “will” and similar expressions are forward looking statements within the meaning of the “safe harbor” provisions of the Private Securities Litigation Reform Act of 1995. These forward-looking statements are subject to a number of risks and uncertainties that may cause the Company’s actual performance to differ materially from that projected in such statements. Among the factors that could cause actual results to differ materially include, but are not limited to industry cyclicality and seasonality and adverse weather conditions; ability to service the Company’s debt; fluctuations in customer demand and other patterns; raw material pricing and supply; competitive activity and pricing pressure; general economic conditions affecting the construction industry; the current financial crisis and U.S. recession; changes in laws or regulations; and the volatility of the Company’s stock price. Item 1A “Risk Factors” in the Company’s Annual Report on Form 10-K for the fiscal year ended November 2, 2008, identifies other important factors, though not necessarily all such factors, that could cause future outcomes to differ materially from those set forth in the forward-looking statements. NCI expressly disclaims any obligation to release publicly any updates or revisions to these forward-looking statements to reflect any changes in its expectations.

[TABLES TO FOLLOW]

CONTACT: Betsy Brod or Lynn Morgen, both of MBS Value Partners, +1-212-750-5800, for NCI Building Systems, Inc.

NCI BUILDING SYSTEMS, INC.
STATEMENTS OF INCOME
(Unaudited)
(In thousands, except per share data)

	For the Three Months Ended						For the Year Ended
	November 1,			November 2,			November 1,			November 2,
	2009			2008			2009			2008
Sales	$	244,401		$	508,931		$	967,923		$	1,764,159
Cost of sales		183,410			381,822			752,183			1,321,917
Lower of cost or market adjustment		—			2,739			39,986			2,739
Asset impairment		347			157			6,291			157
Gross profit		60,644			124,213			169,463			439,346
		24.8	%		24.4	%		17.5	%		24.9	%
Selling, general and administrative expenses		51,613			73,076			210,177			283,577
Goodwill and other intangible asset impairment		—			—			622,564			—
Restructuring charge		1,564			150			9,052			1,059
Change in control charges		11,168			—			11,168			—
Income (loss) from operations		(3,701	)		50,987			(683,498	)		154,710
Interest income		33			168			393			1,085
Interest expense		(7,381	)		(5,676	)		(20,410	)		(23,535	)
Debt extinguishment and refinancing costs		(99,230	)		—			(100,260	)		—
Other income (expense), net		500			(2,902	)		2,287			(1,880	)
Income (loss) before income taxes		(109,779	)		42,577			(801,488	)		130,380
Provision (benefit) for income taxes		(6,163	)		17,963			(53,026	)		51,499
		5.6	%		42.2	%		6.6	%		39.5	%
Net income (loss)	$	(103,616	)	$	24,614		$	(748,462	)	$	78,881
Convertible preferred stock dividends and accretion		1,187			—			1,187			—
Convertible preferred stock beneficial conversion feature		10,526			—			10,526			—
Net income (loss) applicable to common shares	$	(115,329	)	$	24,614		$	(760,175	)	$	78,881
Earnings (loss) per share:
Basic	$	(3.59	)	$	1.27		$	(33.58	)	$	4.08
Diluted	$	(3.59	)	$	1.26		$	(33.58	)	$	4.05
Weight average number of common shares outstanding:
Basic		29,655			19,404			22,370			19,332
Diluted		29,655			19,594			22,370			19,486
Depreciation/amortization expense		7,835			8,535			32,776			35,588
Decrease in sales		-52.0	%					-45.1	%
Gross profit percentage		24.8	%		24.4	%		17.5	%		24.9	%
Selling, general and administrative expenses percentage		21.1	%		14.4	%		21.7	%		16.1	%

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NCI BUILDING SYSTEMS, INC.
CONDENSED BALANCE SHEETS
(In thousands)

	November 1,		November 2,
	2009		2008
	(Unaudited)
ASSETS Cash and cash equivalents	$	90,419	$	68,201
Restricted cash		12,979		—
Accounts receivable, net		82,889		163,005
Inventories		71,537		192,011
Deferred income taxes		18,753		24,259
Income taxes receivable		27,274		—
Prepaid expenses and other		17,853		18,374
Assets held for sale		4,963		—
Total current assets		326,667		465,850
Property and equipment, net		231,840		251,163
Goodwill		5,200		616,626
Other assets		49,759		47,062
Total assets	$	613,466	$	1,380,701
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current portion of long-term debt	$	14,827	$	920
Note payable		481		—
Accounts payable		73,594		104,348
Accrued expenses		90,445		129,864
Total current liabilities		179,347		235,132
Long-term debt		135,422		473,480
Deferred income taxes		19,120		44,332
Other long-term liabilities		8,007		3,928
Series B cumulative convertible participating preferred stock		222,815		—
Shareholders’ equity		48,755		623,829
Total liabilities and shareholders’ equity	$	613,466	$	1,380,701

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NCI BUILDING SYSTEMS, INC.
CONDENSED STATEMENTS OF CASH FLOWS
(Unaudited)
(In thousands)

	For the Year Ended
	November 1, 2009			November 2, 2008
Net cash provided by operating activities	$	95,370		$	40,194
Cash flows from investing activities:
Capital expenditures		(21,657	)		(24,803	)
Other		2,555			6,113
Net cash used in investing activities		(19,102	)		(18,690	)
Cash flows from financing activities:
Deposit of restricted cash		(12,979	)		—
Issuance of convertible preferred stock		250,000			—
Payment on term loan		(143,290	)
Payment of convertible notes		(89,971	)		—
Payments on long-term debt		(920	)		(22,637	)
Payments of financing costs		(54,659	)		(914	)
Payments on note payable		(1,693	)		(3,892	)
Proceeds from stock option exercises		12			698
Excess tax benefits from stock-based compensation arrangements		—			215
Purchase of treasury stock		(451	)		(2,226	)
Net cash used in financing activities		(53,951	)		(28,756	)
Effect of exchange rate changes on cash and cash equivalents		(99	)		399
Net (decrease) increase in cash		22,218			(6,853	)
Cash at beginning of period		68,201			75,054
Cash at end of period	$	90,419		$	68,201

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NCI Building Systems, Inc.

Business Segments
(Unaudited)
(In thousands)

	Three Months Ended						Three Months Ended						$			%
	November 1, 2009						November 2, 2008						Inc/(Dec)			Change
				% of						% of
				Total						Total
				Sales						Sales
Sales:
Metal coil coating	$	44,614			18		$	72,479			14		$	(27,865	)		-38.4	%
Metal components		122,484			50			201,878			40			(79,394	)		-39.3	%
Engineered building systems		129,569			53			331,767			65			(202,198	)		-60.9	%
Intersegment sales		(52,266	)		(21	)		(97,193	)		(19	)		44,927			-46.2	%
Total net sales	$	244,401			100		$	508,931			100		$	(264,530	)		-52.0	%

				% of						% of
				Sales						Sales
Operating income (loss):
Metal coil coating	$	6,044			14		$	8,621			12	$	(2,577	)	-29.9	%
Metal components		13,561			11			25,227			12		(11,666	)	-46.2	%
Engineered building systems		497			0			33,607			10		(33,110	)	-98.5	%
Corporate		(23,803	)		—			(16,468	)		—		(7,335	)	44.5	%
Total operating income (loss) (% of sales)	$	(3,701	)		(2	)	$	50,987			10	$	(54,688	)	-107.3	%

	Year Ended						Year Ended						$			%
	November 1, 2009						November 2, 2008						Inc/(Dec)			Change
				% of						% of
				Total						Total
				Sales						Sales
Sales:
Metal coil coating	$	169,897			18		$	305,657			17		$	(135,760	)		-44.4	%
Metal components		458,734			47			715,255			41			(256,521	)		-35.9	%
Engineered building systems		541,609			56			1,110,534			63			(568,925	)		-51.2	%
Intersegment sales		(202,317	)		(21	)		(367,287	)		(21	)		164,970			-44.9	%
Total net sales	$	967,923			100		$	1,764,159			100		$	(796,236	)		-45.1	%

				% of						% of
				Sales						Sales
Operating income (loss):
Metal coil coating	$	(99,631	)		(59	)	$	29,381			10	$	(129,012	)	n/a
Metal components		(129,975	)		(28	)		82,094			11		(212,069	)	n/a
Engineered building systems		(389,309	)		(72	)		107,851			10		(497,160	)	n/a
Corporate		(64,583	)		—			(64,616	)		—		33		n/a
Total operating income (loss) (% of sales)	$	(683,498	)		(71	)	$	154,710			9	$	(838,208	)	n/a

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NCI BUILDING SYSTEMS, INC.
BUSINESS SEGMENTS
NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS
RECONCILIATION OF OPERATING INCOME (LOSS) TO ADJUSTED OPERATING INCOME (LOSS) EXCLUDING SPECIAL CHARGES
FOR THE THREE MONTHS ENDED NOVEMBER 1, 2009 and NOVEMBER 2, 2008
(Unaudited)
(In thousands)

	For the Three Months Ended November 1, 2009
					Engineered
	Metal Coil		Metal		Building
	Coating		Components		Systems		Corporate			Consolidated
Operating income (loss), GAAP basis	$	6,044	$	13,561	$	497	$	(23,803	)	$	(3,701	)
Change in control charges		—		—		—		11,168			11,168
Restructuring charges		—		74		1,469		21			1,564
Environmental and other contingency adjustments		—		—		1,115		—			1,115
Asset impairment		—		—		347		—			347
“Adjusted” operating income (loss) (A)	$	6,044	$	13,635	$	3,428	$	(12,614	)	$	10,493

	For the Three Months Ended November 2, 2008
					Engineered
	Metal Coil		Metal		Building
	Coating		Components		Systems		Corporate			Consolidated
Operating income (loss), GAAP basis	$	8,621	$	25,227	$	33,607	$	(16,468	)	$	50,987
Lower of cost or market charge		2,739		—		—		—			2,739
Asset impairment		—		—		157		—			157
Restructuring charges		—		63		60		27			150
“Adjusted” operating income (loss) (A)	$	11,360	$	25,290	$	33,824	$	(16,441	)	$	54,033

(A) The Company discloses a tabular comparison of “Adjusted” operating income (loss), which is a non-GAAP measure because it is referred to in the text of our press release and is instrumental in comparing the results from period to period. “Adjusted” operating income (loss) should not be considered in isolation or as a substitute for operating income (loss) as reported on the face of our statement of income.

NCI BUILDING SYSTEMS, INC.
BUSINESS SEGMENTS
NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS
RECONCILIATION OF OPERATING INCOME (LOSS) TO ADJUSTED OPERATING INCOME (LOSS) EXCLUDING SPECIAL CHARGES
FOR THE YEAR ENDED NOVEMBER 1, 2009 and NOVEMBER 2, 2008
(Unaudited)
(In thousands)

	For the Year Ended November 1, 2009
							Engineered
	Metal Coil			Metal			Building
	Coating			Components			Systems			Corporate			Consolidated
Operating income (loss), GAAP basis	$	(99,631	)	$	(129,975	)	$	(389,309	)	$	(64,583	)	$	(683,498	)
Goodwill and other intangible asset impairment		98,959			147,239			376,366			—			622,564
Lower of cost or market charge		8,102			17,152			14,732			—			39,986
Change in control charges		—			—			—			11,168			11,168
Restructuring charges		103			1,306			7,440			203			9,052
Asset impairment		—			714			4,368			1,209			6,291
Environmental and other contingency adjustments		—			—			1,115			—			1,115
“Adjusted” operating income (loss) (A)	$	7,533		$	36,436		$	14,712		$	(52,003	)	$	6,678

	For the Year Ended November 2, 2008
					Engineered
	Metal Coil		Metal		Building
	Coating		Components		Systems		Corporate			Consolidated
Operating income (loss), GAAP basis	$	29,381	$	82,094	$	107,851	$	(64,616	)	$	154,710
Executive Retirement		—		—		—		2,852			2,852
Lower of cost or market charge		2,739		—		—		—			2,739
Restructuring charges		—		972		60		27			1,059
Asset impairment		—		—		157		—			157
“Adjusted” operating income (loss) (A)	$	32,120	$	83,066	$	108,068	$	(61,737	)	$	161,517

(A) The Company discloses a tabular comparison of “Adjusted” operating income (loss), which is a non-GAAP measure because it is referred to in the text of our press release and is instrumental in comparing the results from period to period. “Adjusted” operating income (loss) should not be considered in isolation or as a substitute for operating income (loss) as reported on the face of our statement of income.

NCI BUILDING SYSTEMS, INC.
NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS
“ADJUSTED” EARNINGS (LOSS) PER DILUTED SHARE AND NET INCOME (LOSS) COMPARISON

(Unaudited)

	Fiscal Three Months Ended					Fiscal Year Ended
	November 1,			November 2,		November 1,			November 2,
	2009			2008		2009			2008
Earnings (loss) per diluted share, GAAP basis	$	(3.59	)	$	1.26	$	(33.58	)	$	4.05
Goodwill and other intangible asset impairment		—			—		26.82			—
Debt extinguishment and refinancing costs		3.20			—		4.27			—
Lower of cost or market adjustment		—			0.09		1.15			0.09
Convertible preferred stock beneficial conversion feature		0.11			—		0.15			—
Change in control charges		0.23			—		0.31			—
Restructuring charge		0.02			—		0.24			0.03
Asset impairment		—			—		0.17			—
Interest rate swap		0.05			—		0.06			—
Environmental and other contingency adjustments		0.02			—		0.02			—
Executive retirement costs		—			—		—			0.09
“Adjusted” diluted earnings (loss) per share (A)	$	0.04		$	1.35	$	(0.39	)	$	4.26

	Fiscal Three Months Ended					Fiscal Year Ended
	November 1,			November 2,		November 1,			November 2,
	2009			2008		2009			2008
Net income (loss) applicable to common shares, GAAP basis	$	(115,329	)	$	24,614	$	(760,175	)	$	78,881
Goodwill and other intangible asset impairment		—			—		599,966			—
Debt extinguishment and refinancing costs		94,925			—		95,559
Lower of cost or market adjustment		—			1,687		25,773			1,687
Convertible preferred stock beneficial conversion feature		10,526			—		10,526			—
Change in control charges		6,880			—		6,880			—
Restructuring charge		716			92		5,576			652
Asset impairment		35			97		3,875			97
Interest rate swap		1,893			—		1,893			—
Environmental and other contingency adjustments		687			—		687			—
Executive retirement costs		—			—		—			1,748
“Adjusted” net income (loss) applicable to common shares (A)	$	333		$	26,490	$	(9,440	)	$	83,065

(A) The Company discloses a tabular comparison of “Adjusted” earnings (loss) per diluted share and net income (loss), which are non-GAAP measures because they are referred to in the text of our press releases and are instrumental in comparing the results from period to period. “Adjusted” diluted earnings (loss) per share and net income (loss) should not be considered in isolation or as a substitute for earnings (loss) per diluted share and net income (loss) as reported on the face of our statement of income.

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NCI BUILDING SYSTEMS, INC.
NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS
COMPUTATION OF EARNINGS BEFORE INTEREST, TAXES, DEPRECIATION,
AMORTIZATION AND OTHER NONCASH ITEMS (“ADJUSTED EBITDA”)
(Unaudited)
(In thousands)

	1st Qtr			2nd Qtr			3rd Qtr		4th Qtr			Trailing 12 Months
	February 1,			May 3,			August 2,		November 1,			November 1,
	2009			2009			2009		2009			2009
Net income (loss)	$	(528,610	)	$	(120,207	)	$	3,971	$	(103,616	)	$	(748,462	)
Add:
Depreciation and amortization		8,309			8,421			7,571		7,623			31,924
Consolidated interest expense, net		4,413			3,968			4,288		7,348			20,017
Provision for taxes		(34,007	)		(15,531	)		2,675		(6,163	)		(53,026	)
Non-cash charges:
Stock-based compensation		1,372			1,177			1,241		1,045			4,835
Goodwill and intangible impairment		517,628			104,936			—		—			622,564
Asset impairment		623			5,295			26		347			6,291
Lower of cost or market charges		29,378			10,608			—		—			39,986
Cash restructuring charges		2,479			3,796			1,213		1,564			9,052
Transaction costs		—			629			401		110,398			111,428
Adjusted EBITDA (1)	$	1,585		$	3,092		$	21,386	$	18,546		$	44,609

	1st Qtr		2nd Qtr		3rd Qtr		4th Qtr		Trailing 12 Months
	January 27,		April 27,		July 27,		November 2,		November 2,
	2008		2008		2008		2008		2008
Net income (loss)	$	7,510	$	14,866	$	31,891	$	24,614	$	78,881
Add:
Depreciation and amortization		9,131		8,632		8,652		8,321		34,736
Consolidated interest expense, net		6,246		5,488		5,208		5,508		22,450
Provision for taxes		4,702		9,410		19,425		17,962		51,499
Non-cash charges:
Stock-based compensation		2,871		3,442		1,563		1,628		9,504
Goodwill and intangible impairment		—		—		—		—		—
Asset impairment		—		—		—		157		157
Lower of cost or market charges		—		—		—		2,739		2,739
Cash restructuring charges		—		—		—		—		—
Transaction costs		—		—		—		—		—
Adjusted EBITDA (1)	$	30,460	$	41,838	$	66,739	$	60,929	$	199,966

(1) On October 20, 2009, the Company amended and restated its Term Note facility which defines adjusted EBITDA. Adjusted EBITDA excludes non-cash charges for goodwill and other asset impairments, lower of cost or market charges and stock compensation as well as certain non-recurring charges. As such, the historical information is presented in accordance with the definition above. Concurrent with the amendment and restatement of the term note facility, the Company entered into an Asset-Backed Lending facility which has substantially the same definition of adjusted EBITDA except that the ABL facility caps certain non-recurring charges. The Company is disclosing adjusted EBITDA, which is a non-GAAP measure, because it is used by management and provided to investors to provide comparability of underlying operational results.

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NCI Building Systems, Inc.
Reconciliation of Segment Sales to Third Party Segment Sales (Internal Information)
(Unaudited)
(In thousands)

														%			YTD					YTD								%
	4th Qtr 2009					4th Qtr 2008					Inc/(Dec)			Change			4th Qtr 2009					4th Qtr 2008					Inc/(Dec)			Change
Metal Coil Coating
Total Sales		44,614		15	%		72,479		12	%		(27,865	)		-38	%		169,897		15	%		305,657		14	%		(135,760	)		-44	%
Intersegment		(31,122	)				(50,082	)				18,960			-38	%		(116,708	)				(208,700	)				91,992			-44	%
Third Party Sales		13,492		6	%		22,397		4	%		(8,905	)		-40	%		53,189		5	%		96,957		5	%		(43,768	)		-45	%
Operating Income (Loss)		6,044		45	%		8,621		38	%		(2,577	)		-30	%		(99,631	)	n/a			29,381		30	%		(129,012	)		n/a
Metal Components
Total		122,484		41	%		201,878		33	%		(79,394	)		-39	%		458,734		39	%		715,255		34	%		(256,521	)		-36	%
Intersegment		(17,156	)				(33,043	)				15,887			-48	%		(69,602	)				(115,245	)				45,643			-40	%
Third Party Sales		105,328		43	%		168,835		33	%		(63,507	)		-38	%		389,132		40	%		600,010		34	%		(210,878	)		-35	%
Operating Income (Loss)		13,561		13	%		25,227		15	%		(11,666	)		-46	%		(129,975	)	n/a			82,094		14	%		(212,069	)		n/a
Engineered Building Systems
Total		129,569		44	%		331,767		55	%		(202,198	)		-61	%		541,609		46	%		1,110,534		52	%		(568,925	)		-51	%
Intersegment		(3,988	)				(14,068	)				10,080			-72	%		(16,007	)				(43,342	)				27,335			-63	%
Third Party Sales		125,581		51	%		317,699		63	%		(192,118	)		-60	%		525,602		55	%		1,067,192		61	%		(541,590	)		-51	%
Operating Income (Loss)		497		0	%		33,607		11	%		(33,110	)		-99	%		(389,309	)	n/a			107,851		10	%		(497,160	)		n/a
Consolidated
Total		296,667		100	%		606,124		100	%		(309,457	)		-51	%		1,170,240		100	%		2,131,446		100	%		(961,206	)		-45	%
Intersegment		(52,266	)				(97,193	)				44,927			-46	%		(202,317	)				(367,287	)				164,970			-45	%
Third Party Sales		244,401		100	%		508,931		100	%		(264,530	)		-52	%		967,923		100	%		1,764,159		100	%		(796,236	)		-45	%
Operating Income (Loss)		(3,701	)	-2	%		50,987		10	%		(54,688	)		-107	%		(683,498	)	n/a			154,710		9	%		(838,208	)		n/a

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