SUPPLEMENTAL FINANCIAL INFORMATION

The following information sets forth the consolidating summary financial statements of the issuer (Gibraltar Industries, Inc.) and guarantors, which guarantee the Senior Subordinated 6.25% Notes due February 1, 2021, and the non-guarantors. The guarantors are 100% owned subsidiaries of the issuer and the guarantees are full, unconditional, joint and several.

Investments in subsidiaries are accounted for by the parent using the equity method of accounting. The guarantor subsidiaries and non-guarantor subsidiaries are presented on a combined basis. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions.

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

THREE MONTHS ENDED SEPTEMBER 30, 2014

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	216,132		$	22,151		$	(4,182	)	$	234,101
Cost of sales	—			176,955			19,496			(3,928		)	192,523
Gross profit	—			39,177			2,655			(254		)	41,578
Selling, general, and administrative expense	29			21,592			1,565			—			23,186
(Loss) income from operations	(29		)	17,585			1,090			(254		)	18,392
Interest expense (income)	3,402			291			(36		)	—			3,657
Other expense (income)	42			(733		)	27			—			(664		)
(Loss) income before taxes	(3,473		)	18,027			1,099			(254		)	15,399
(Benefit of) provision for income taxes	(1,208		)	6,791			245			—			5,828
(Loss) income from continuing operations	(2,265		)	11,236			854			(254		)	9,571
Discontinued operations:
Loss from discontinued operations before taxes	—			(51		)	—			—			(51		)
Benefit of income taxes	—			(20		)	—			—			(20		)
Loss from discontinued operations	—			(31		)	—			—			(31		)
Equity in earnings from subsidiaries	12,059			854			—			(12,913		)	—
Net income	$	9,794		$	12,059		$	854		$	(13,167	)	$	9,540

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

THREE MONTHS ENDED SEPTEMBER 30, 2013

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	200,349		$	23,060		$	(5,997	)	$	217,412
Cost of sales	—			160,676			20,715			(5,741		)	175,650
Gross profit	—			39,673			2,345			(256		)	41,762
Selling, general, and administrative expense	4			22,933			1,817			—			24,754
Intangible asset impairment	—			1,000			22,160			—			23,160
(Loss) income from operations	(4		)	15,740			(21,632		)	(256		)	(6,152		)
Interest expense (income)	3,486			372			(30		)	—			3,828
Other income	—			(66		)	—			—			(66		)
(Loss) income before taxes	(3,490		)	15,434			(21,602		)	(256		)	(9,914		)
(Benefit of) provision for income taxes	(1,248		)	4,781			280			—			3,813
(Loss) income from continuing operations	(2,242		)	10,653			(21,882		)	(256		)	(13,727		)
Equity in earnings from subsidiaries	(11,229		)	(21,882		)	—			33,111			—
Net (loss) income	$	(13,471	)	$	(11,229	)	$	(21,882	)	$	32,855		$	(13,727	)

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

NINE MONTHS ENDED SEPTEMBER 30, 2014

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	605,798		$	68,041		$	(13,746	)	$	660,093
Cost of sales	—			501,323			60,163			(12,958		)	548,528
Gross profit	—			104,475			7,878			(788		)	111,565
Selling, general, and administrative expense	96			72,986			5,085			—			78,167
(Loss) income from operations	(96		)	31,489			2,793			(788		)	33,398
Interest expense (income)	10,166			927			(105		)	—			10,988
Other expense (income)	36			(304		)	96			—			(172		)
(Loss) income before taxes	(10,298		)	30,866			2,802			(788		)	22,582
(Benefit of) provision for income taxes	(3,572		)	11,652			586			—			8,666
(Loss) income from continuing operations	(6,726		)	19,214			2,216			(788		)	13,916
Discontinued operations:
Loss from discontinued operations before taxes	—			(51		)	—			—			(51		)
Benefit of income taxes	—			(20		)	—			—			(20		)
Loss from discontinued operations	—			(31		)	—			—			(31		)
Equity in earnings from subsidiaries	21,399			2,216			—			(23,615		)	—
Net income	$	14,673		$	21,399		$	2,216		$	(24,403	)	$	13,885

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

NINE MONTHS ENDED SEPTEMBER 30, 2013

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	585,726		$	69,565		$	(16,559	)	$	638,732
Cost of sales	—			469,628			62,028			(15,569		)	516,087
Gross profit	—			116,098			7,537			(990		)	122,645
Selling, general, and administrative expense	188			78,373			5,597			—			84,158
Intangible asset impairment	—			1,000			22,160			—			23,160
(Loss) income from operations	(188		)	36,725			(20,220		)	(990		)	15,327
Interest expense (income)	17,768			1,004			(94		)	—			18,678
Other income	—			(141		)	—			—			(141		)
(Loss) income before taxes	(17,956		)	35,862			(20,126		)	(990		)	(3,210		)
(Benefit of) provision for income taxes	(6,669		)	12,392			705			—			6,428
(Loss) income from continuing operations	(11,287		)	23,470			(20,831		)	(990		)	(9,638		)
Discontinued operations:
Loss from discontinued operations before taxes	—			(7		)	—			—			(7		)
Benefit of income taxes	—			(3		)	—			—			(3		)
Loss from discontinued operations	—			(4		)	—			—			(4		)
Equity in earnings from subsidiaries	2,635			(20,831		)	—			18,196			—
Net (loss) income	$	(8,652	)	$	2,635		$	(20,831	)	$	17,206		$	(9,642	)

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

THREE MONTHS ENDED SEPTEMBER 30, 2014

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net income	$	9,794	$	12,059	$	854		$	(13,167	)	$	9,540
Other comprehensive income (loss):
Foreign currency translation adjustment	—		—		(2,734		)	—			(2,734		)
Change in unrealized gain on cash flow hedges, net of tax	—		714		—			—			714
Adjustment to retirement benefit liability, net of tax	—		2		—			—			2
Adjustment to post-retirement health care liability, net of tax	—		19		—			—			19
Other comprehensive income (loss)	—		735		(2,734		)	—			(1,999		)
Total comprehensive income (loss)	$	9,794	$	12,794	$	(1,880	)	$	(13,167	)	$	7,541

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

THREE MONTHS ENDED SEPTEMBER 30, 2013

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net loss	$	(13,471	)	$	(11,229	)	$	(21,882	)	$	32,855	$	(13,727	)
Other comprehensive income:
Foreign currency translation adjustment	—			—			2,539			—		2,539
Adjustment to retirement benefit liability, net of tax	—			3			—			—		3
Adjustment to post-retirement health care liability, net of tax	—			18			—			—		18
Other comprehensive income	—			21			2,539			—		2,560
Total comprehensive loss	$	(13,471	)	$	(11,208	)	$	(19,343	)	$	32,855	$	(11,167	)

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

NINE MONTHS ENDED SEPTEMBER 30, 2014

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net income	$	14,673	$	21,399		$	2,216		$	(24,403	)	$	13,885
Other comprehensive loss:
Foreign currency translation adjustment	—		—			(2,096		)	—			(2,096		)
Change in unrealized loss on cash flow hedges, net of tax	—		(242		)	—			—			(242		)
Adjustment to retirement benefit liability, net of tax	—		6			—			—			6
Adjustment to post-retirement health care liability, net of tax	—		56			—			—			56
Other comprehensive loss	—		(180		)	(2,096		)	—			(2,276		)
Total comprehensive income	$	14,673	$	21,219		$	120		$	(24,403	)	$	11,609

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

NINE MONTHS ENDED SEPTEMBER 30, 2013

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations		Total
Net (loss) income	$	(8,652	)	$	2,635	$	(20,831	)	$	17,206	$	(9,642	)
Other comprehensive income (loss):
Foreign currency translation adjustment	—			—		(1,362		)	—		(1,362		)
Adjustment to retirement benefit liability, net of tax	—			7		—			—		7
Adjustment to post-retirement health care liability, net of tax	—			56		—			—		56
Other comprehensive income (loss)	—			63		(1,362		)	—		(1,299		)
Total comprehensive (loss) income	$	(8,652	)	$	2,698	$	(22,193	)	$	17,206	$	(10,941	)

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING BALANCE SHEETS

SEPTEMBER 30, 2014

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	80,085	$	20,928		$	—		$	101,013
Accounts receivable, net	—		108,810		11,447			—			120,257
Intercompany balances	19,529		1,802		(21,331		)	—			—
Inventories	—		116,874		9,211			—			126,085
Other current assets	3,582		11,171		1,239			—			15,992
Total current assets	23,111		318,742		21,494			—			363,347
Property, plant, and equipment, net	—		118,000		12,819			—			130,819
Goodwill	—		334,123		6,759			—			340,882
Acquired intangibles	—		81,995		5,264			—			87,259
Other assets	3,052		4,149		—			—			7,201
Investment in subsidiaries	670,999		33,388		—			(704,387		)	—
	$	697,162	$	890,397	$	46,336		$	(704,387	)	$	929,508
Liabilities and Shareholders’ Equity
Current liabilities:
Accounts payable	$	—	$	84,772	$	7,391		$	—		$	92,163
Accrued expenses	1,322		47,958		2,751			—			52,031
Current maturities of long-term debt	—		400		—			—			400
Total current liabilities	1,322		133,130		10,142			—			144,594
Long-term debt	210,000		3,200		—			—			213,200
Deferred income taxes	—		52,862		2,282			—			55,144
Other non-current liabilities	—		30,206		524			—			30,730
Shareholders’ equity	485,840		670,999		33,388			(704,387		)	485,840
	$	697,162	$	890,397	$	46,336		$	(704,387	)	$	929,508

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING BALANCE SHEETS

DECEMBER 31, 2013

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	75,856		$	21,183		$	—		$	97,039
Accounts receivable, net	—		79,356			10,726			—			90,082
Intercompany balances	23,618		(1,655		)	(21,963		)	—			—
Inventories	—		111,676			9,476			—			121,152
Other current assets	7,578		5,722			827			—			14,127
Total current assets	31,196		270,955			20,249			—			322,400
Property, plant, and equipment, net	—		119,587			12,165			—			131,752
Goodwill	—		334,123			7,051			—			341,174
Acquired intangibles	—		86,014			5,763			—			91,777
Other assets	3,415		3,643			1			—			7,059
Investment in subsidiaries	652,689		33,259			—			(685,948		)	—
	$	687,300	$	847,581		$	45,229		$	(685,948	)	$	894,162
Liabilities and Shareholders’ Equity
Current liabilities:
Accounts payable	$	—	$	62,464		$	7,161		$	—		$	69,625
Accrued expenses	5,551		42,418			1,910			—			49,879
Current maturities of long-term debt	—		409			—			—			409
Total current liabilities	5,551		105,291			9,071			—			119,913
Long-term debt	210,000		3,598			—			—			213,598
Deferred income taxes	—		52,746			2,378			—			55,124
Other non-current liabilities	—		33,257			521			—			33,778
Shareholders’ equity	471,749		652,689			33,259			(685,948		)	471,749
	$	687,300	$	847,581		$	45,229		$	(685,948	)	$	894,162

GIBRALTAR INDUSTRIES, INC.

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

NINE MONTHS ENDED SEPTEMBER 30, 2014

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Cash Flows from Operating Activities
Net cash (used in) provided by operating activities of continuing operations	$	(13,297	)	$	27,470		$	4,012		$	—	$	18,185
Net cash used in operating activities of discontinued operations	—			(40		)	—			—		(40		)
Net cash (used in) provided by operating activities	$	(13,297	)	$	27,430		$	4,012		$	—	$	18,145
Cash Flows from Investing Activities
Purchases of property, plant, and equipment	—			(16,297		)	(2,883		)	—		(19,180		)
Other investing activities	—			121			—			—		121
Net proceeds from sale of property and equipment	—			5,955			3			—		5,958
Net cash used in investing activities	—			(10,221		)	(2,880		)	—		(13,101		)
Cash Flows from Financing Activities
Long-term debt payments	—			(407		)	—			—		(407		)
Purchase of treasury stock at market prices	(505		)	—			—			—		(505		)
Net proceeds from issuance of common stock	508			—			—			—		508
Intercompany financing	13,195			(12,573		)	(622		)	—		—
Excess tax benefit from stock compensation	99			—			—			—		99
Net cash provided by (used in) financing activities	13,297			(12,980		)	(622		)	—		(305		)
Effect of exchange rate changes on cash	—			—			(765		)	—		(765		)
Net increase (decrease) in cash and cash equivalents	—			4,229			(255		)	—		3,974
Cash and cash equivalents at beginning of year	—			75,856			21,183			—		97,039
Cash and cash equivalents at end of period	$	—		$	80,085		$	20,928		$	—	$	101,013

GIBRALTAR INDUSTRIES, INC.

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

NINE MONTHS ENDED SEPTEMBER 30, 2013

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Cash Flows from Operating Activities
Net cash (used in) provided by operating activities of continuing operations	$	(9,040	)	$	44,203		$	2,753		$	—	$	37,916
Net cash used in operating activities of discontinued operations	—			(9		)	—			—		(9		)
Net cash (used in) provided by operating activities	(9,040		)	44,194			2,753			—		37,907
Cash Flows from Investing Activities
Purchases of property, plant, and equipment	—			(6,196		)	(2,620		)	—		(8,816		)
Cash paid for acquisitions, net of cash acquired	—			(5,344		)	—			—		(5,344		)
Net proceeds from sale of property and equipment	—			12,434			13			—		12,447
Net cash provided by (used in) investing activities	—			894			(2,607		)	—		(1,713		)
Cash Flows from Financing Activities
Long-term debt payments	(204,000		)	(1,084		)	—			—		(205,084		)
Proceeds from long-term debt	210,000			—			—			—		210,000
Payment of note redemption fees	(3,702		)	—			—			—		(3,702		)
Purchase of treasury stock at market prices	(642		)	—			—			—		(642		)
Payment of deferred financing costs	(3,858		)	—			—			—		(3,858		)
Net proceeds from issuance of common stock	342			—			—			—		342
Intercompany financing	10,838			(10,211		)	(627		)	—		—
Excess tax benefit from stock compensation	62			—			—			—		62
Net cash provided by (used in) financing activities	9,040			(11,295		)	(627		)	—		(2,882		)
Effect of exchange rate changes on cash	—			—			(492		)	—		(492		)
Net increase (decrease) in cash and cash equivalents	—			33,793			(973		)	—		32,820
Cash and cash equivalents at beginning of year	—			26,163			21,865			—		48,028
Cash and cash equivalents at end of period	$	—		$	59,956		$	20,892		$	—	$	80,848