Exhibit 99.2

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

Periods Ended August 31, 2007, and Guidance for Fiscal Year 2008

AZZ incorporated

Consolidated Statements of Income

(unaudited)

	Three Months Ended August 31, 2007			Six Months Ended August 31, 2007
Net Sales	$	81,606,288		$	156,983,321
Cost of Sales		60,365,388			116,573,750
Selling, General and Administrative		8,363,061			20,367,380
Interest Expense		384,219			919,343
Net (Gain) Loss on Sale of Property, Plant and Equipment		(2,269	)		1,094
Other (Income)		(361,598	)		(556,371	)
		68,748,801			137,305,196
Income Before Income Taxes and Accounting Changes		12,857,487			19,678,125
Income Tax Expense		4,735,653			7,409,836
Income before cumulative effect of changes in accounting principles	$	8,121,834		$	12,268,289
Cumulative effect of change in accounting principles (net of tax)		—			—
Net Income	$	8,121,834		$	12,268,289
Income Per Share:
Basic	$	.67		$	1.03
Diluted	$	.66		$	1.01

1

Exhibit 99.2

AZZ incorporated

Consolidated Balance Sheet

(unaudited)

Assets:	Period Ended August 31, 2007
Current assets:
Cash and cash equivalents	$	1,864,385
Accounts receivable, net of allowance for doubtful accounts		43,709,002
Inventories		49,308,128
Costs and estimated earnings in excess of billings on uncompleted contracts		12,350,691
Deferred income taxes		3,988,644
Prepaid expenses and other		1,289,765
Total current assets		112,510,615
Net property, plant, and equipment		48,680,801
Goodwill, less accumulated amortization		40,962,104
Other Assets		1,259,072
	$	203,412,592
Liabilities and Shareholders’ Equity:
Current liabilities:
Accounts payable	$	21,956,953
Accrued liabilities		26,694,116
Long-term debt due within one year		-0-
Total current liabilities		48,651,069
Long-term debt due after one year		20,000,000
Deferred income taxes		4,463,819
Shareholders’ equity		130,297,704
	$	203,412,592

2

Exhibit 99.2

AZZ incorporated

Condensed Consolidated Statement of Cash Flows

(unaudited)

	Period Ended August 31, 2007
Net cash provide by operating activities	$	15,084,607
Net cash used in investing activities		(5,960,621	)
Net cash provided by (used in) financing activities		(8,962,693	)
Net (decrease) increase in cash and cash equivalents		161,293
Cash and cash equivalents at beginning of period		1,703,092
Cash and cash equivalents at end of period	$	1,864,385

3

Exhibit 99.2

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, 2007		Six Months Ended August 31, 2007
Net sales:
Electrical and Industrial Products	$	45,150	$	86,023
Galvanizing Services		36,456		70,960
	$	81,606	$	156,983
Segment operating income (a):
Electrical and Industrial Products	$	7,942	$	14,286
Galvanizing Services		9,230		17,841
	$	17,172	$	32,127
General corporate expenses (b)	$	3,925	$	11,517
Interest expense		384		919
Other (income) expense, net (c)		6		13
	$	4,315	$	12,449
Income Before Taxes	$	12,857	$	19,678
Total assets:
Electrical and Industrial Products	$	117,574	$	117,574
Galvanizing Services		79,035		79,035
Corporate		6,803		6,803
	$	203,412	$	203,412

(a) Segment operating income consists of net sales less cost of sales, specifically identifiable general and administrative expenses, specifically identifiable selling expenses and other income and expense items that are specifically identifiable to a segment.

(b) General corporate expense consists of selling, general and administrative expense that are not specifically identifiable to a segment.

(c) 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.

4

Exhibit 99.2

AZZ incorporated

Financial and Other Statistical Information

(unaudited)

($ in Thousand except per share amount)

	Actual Year to Date August 31, 2007	Projected Year Ended February 29, 2008
Net Sales:
Electrical and Industrial Products	$86,023	$185,000 to $190,000
Galvanizing Services	$70,960	$130,000 to $135,000
Total Sales	$156,983	$315,000 to $325,000
Diluted earnings per share	$1.01	$1.95 to $2.05
Total Company Revenue by Market Segment:
Power Generation		12%
Transmission and Distribution		29%
Industrial		59%
Electrical and Industrial Products Revenues by Industry:
Power Generation		20%
Transmission and Distribution		48%
Industrial		32%
Galvanizing Services Revenues by Industry:
Electrical and Telecommunications		21%
OEM’s		17%
Industrial		19%
Bridge and Highway		9%
Petro Chemical		34%
Operating Margins:
Electrical and Industrial Products	16.6%	16%
Galvanizing Services	25.1%	23%
Cash Provided By Operations	$15,085	$25,000
Capital Expenditures	$6,083	$10,000
Depreciation and Amortization of Intangible Assets and Debt Issue Cost	$4,007	$8,500
Total Bank Debt	$20,000	$12,500
Percent of Business By Segment:
Electrical and Industrial Products	55%	58%
Galvanizing Services	45%	42%

5

Exhibit 99.2

AZZ incorporated

Financial and Other Statistical Information

(unaudited)

($ in Thousand)

	Quarter Ended August 31, 2007
Book to Ship Ratio:
5/31/07 Backlog	$	144,772
Qtr. Ending 8/31/07 Bookings		86,030
Qtr. Ending 8/31/07 Shipments		81,606
8/31/07 Backlog		149,196
Book to Ship Ratio		1.05
Outstanding Accounts Receivable Days		49

6