Exhibit 99.7

Unaudited Financial and Other Statistical Information for the Three and Six-Month

Periods Ended August 31, 2004, and Guidance for Fiscal Year 2005

AZZ incorporated

Condensed Consolidated Statements of Income

(unaudited)

($ in Thousands except per share amount)

	Three Months Ended August 31, 2004		Six Months Ended August 31, 2004
Net Sales	$	36,510,459	$	76,203,956
Costs and Expenses:
Cost of sales		30,001,809		62,498,144
Selling, general and administrative		4,629,767		9,379,525
Interest expense		428,057		870,174
Other expense, net		10,614		38,532
	$	35,070,247	$	72,786,375
Income before income taxes		1,440,212		3,417,581
Income tax expense		532,400		1,264,468
Net income	$	907,812	$	2,153,113
Earnings per share:
Basic	$	0.17	$	0.40
Diluted	$	0.16	$	0.39

AZZ incorporated

Condensed Consolidated Balance Sheet

(unaudited)

($ in Thousands)

	Period Ended August 31, 2004
Assets:
Current assets:
Cash and cash equivalents	$	1,257,353
Accounts receivable, net of allowance for doubtful accounts		21,998,505
Inventories		17,135,643
Costs and estimated earnings in excess of billings on uncompleted contracts		1,911,263
Deferred income taxes		1,648,050
Prepaid expenses and other		621,514
Total current assets		44,572,327
Net property, plant, and equipment		34,932,276
Goodwill, less accumulated amortization		40,962,104
Other Assets		1,387,843
	$	121,854,550
Liabilities and Shareholders’ Equity:
Current liabilities:
Accounts payable	$	11,588,893
Accrued liabilities		7,785,473
Long-term debt due within one year		5,500,000
Total current liabilities		24,874,366
Long-term debt due after one year		23,125,000
Deferred income taxes		1.939,580
Shareholders’ equity		71,915,605
	$	121,854,550

2

AZZ incorporated

Condensed Consolidated Statement of Cash Flows

(unaudited)

($ in Thousands)

	Period Ended August 31, 2004
Net cash provide by operating activities	$	5,384,934
Net cash used in investing activities		(3,492,898	)
Net cash provided by (used in) financing activities		(2,079,665	)
Net decrease in cash and cash equivalents		(187,629	)
Cash and cash equivalents at beginning of year		1,444,982
Cash and cash equivalents at end of year	$	1,257,353

3

AZZ incorporated

Financial and Other Statistical Information

(unaudited)

($ in Thousands)

Information regarding operations and assets by segment is as follows:

	Three Months Ended August 31, 2004		Six Months Ended August 31, 2004
Net sales:
Electrical and Industrial Products	$	23,435	$	51,045
Galvanizing Services		13,076		25,159
	$	36,511	$	76,204
Operating income (a):
Electrical and Industrial Products	$	1,319	$	3,231
Galvanizing Services		2,386		4,725
	$	3,705	$	7,956
General corporate expenses	$	1,810	$	3,612
Interest expense		429		870
Other (income) expense, net (b)		26		56
	$	2,265	$	4,538
Income before income taxes	$	1,440	$	3,418
Total assets:
Electrical and Industrial Products	$	73,203	$	73,203
Galvanizing Services		43,869		43,869
Corporate		4,783		4,783
	$	121,855	$	121,855

(a) Operating income consists of net sales less cost of sales, specifically identifiable general and administrative expenses and specifically identifiable selling expenses.

(b) Other (income) expense, net includes gains and losses on sale of property, plant and equipment and other (income) expense not specifically identifiable to a segment.

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AZZ incorporated

Financial and Other Statistical Information

(unaudited)

($ in Thousand except per share amount)

	Actual Quarter Ended August 31, 2004			Actual Year to Date August 31, 2004			Projected Year Ended Feb. 28, 2005
Net Sales:
Electrical and Industrial Products	$	23,435		$	51,045		$94,000 to $101,000
Galvanizing Services	$	13,076		$	25,159		$46,000 to $49,000
Total Sales	$	36,511		$	76,204		$140,000 to $150,000
Diluted earnings per share	$	0.16		$	.39		$.75 to $.85
Operating Margins:
Electrical and Industrial Products		5.6	%		6.3	%	7%
Galvanizing Services		18.2	%		18.8	%	18%
Cash Provided By Operations				$	5,385		$7,000
Capital Expenditures				$	3,493		$6,000
Depreciation and Amortization of Intangible Assets and Debt Issue Cost				$	2,813		$6,000

AZZ incorporated

Financial and Other Statistical Information

(unaudited)

($ in Thousand)

	Quarter Ended Aug. 31, 2004
Book to Ship Ratio:
5/31/04 Backlog	$	51,900
Qtr. Ending 8/31/04 Bookings		38,400
Qtr. Ending 8/31/04 Shipments		36,500
8/31/04 Backlog		53,800
Book to Ship Ratio		1.05 to 1
Outstanding Accounts Receivable Days		56

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