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

YEAR ENDED DECEMBER 31, 2014

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	792,078		$	88,096		$	(18,087	)	$	862,087
Cost of sales	—			661,041			77,914			(16,913		)	722,042
Gross profit	—			131,037			10,182			(1,174		)	140,045
Selling, general, and administrative expense	128			95,735			6,629			—			102,492
Intangible asset impairment	—			107,970			—			—			107,970
(Loss) income from operations	(128		)	(72,668		)	3,553			(1,174		)	(70,417		)
Interest expense (income)	13,568			995			(142		)	—			14,421
Other expense (income)	144			(328		)	96			—			(88		)
(Loss) income before taxes	(13,840		)	(73,335		)	3,599			(1,174		)	(84,750		)
(Benefit of) provision for income taxes	(4,381		)	753			670			—			(2,958		)
(Loss) income from continuing operations	(9,459		)	(74,088		)	2,929			(1,174		)	(81,792		)
Discontinued operations:
Loss before taxes	—			(51		)	—			—			(51		)
Benefit of income taxes	—			(19		)	—			—			(19		)
Loss from discontinued operations	—			(32		)	—			—			(32		)
Equity in earnings from subsidiaries	(71,191		)	2,929			—			68,262			—
Net (loss) income	$	(80,650	)	$	(71,191	)	$	2,929		$	67,088		$	(81,824	)

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

YEAR ENDED DECEMBER 31, 2013

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	758,790		$	91,198		$	(22,421	)	$	827,567
Cost of sales	—			610,049			81,073			(21,652		)	669,470
Gross profit	—			148,741			10,125			(769		)	158,097
Selling, general, and administrative expense	171			105,693			7,593			—			113,457
Intangible asset impairment	—			1,000			22,160			—			23,160
(Loss) income from operations	(171		)	42,048			(19,628		)	(769		)	21,480
Interest expense (income)	21,214			1,399			(124		)	—			22,489
Other income	—			(177		)	—			—			(177		)
(Loss) income before taxes	(21,385		)	40,826			(19,504		)	(769		)	(832		)
(Benefit of) provision for income taxes	(7,480		)	12,430			(153		)	—			4,797
(Loss) income from continuing operations	(13,905		)	28,396			(19,351		)	(769		)	(5,629		)
Discontinued operations:
Loss before taxes	—			(7		)	—			—			(7		)
Benefit of income taxes	—			(3		)	—			—			(3		)
Loss from discontinued operations	—			(4		)	—			—			(4		)
Equity in earnings from subsidiaries	9,041			(19,351		)	—			10,310			—
Net (loss) income	$	(4,864	)	$	9,041		$	(19,351	)	$	9,541		$	(5,633	)

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

YEAR ENDED DECEMBER 31, 2012

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	712,279		$	98,304		$	(20,525	)	$	790,058
Cost of sales	—			574,647			85,407			(19,556		)	640,498
Gross profit	—			137,632			12,897			(969		)	149,560
Selling, general, and administrative expense	23			96,499			8,149			—			104,671
Intangible asset impairment	—			4,628			—			—			4,628
(Loss) income from operations	(23		)	36,505			4,748			(969		)	40,261
Interest expense (income)	17,422			1,285			(125		)	—			18,582
Other income	—			(480		)	(8		)	—			(488		)
(Loss) income before taxes	(17,445		)	35,700			4,881			(969		)	22,167
(Benefit of) provision for income taxes	(6,524		)	15,120			921			—			9,517
(Loss) income from continuing operations	(10,921		)	20,580			3,960			(969		)	12,650
Discontinued operations:
Loss before taxes	—			(289		)	—			—			(289		)
Benefit of income taxes	—			(284		)	—			—			(284		)
Loss from discontinued operations	—			(5		)	—			—			(5		)
Equity in earnings from subsidiaries	24,535			3,960			—			(28,495		)	—
Net income	$	13,614		$	24,535		$	3,960		$	(29,464	)	$	12,645

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

YEAR ENDED DECEMBER 31, 2014

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net (loss) income	$	(80,650	)	$	(71,191	)	$	2,929		$	67,088	$	(81,824	)
Other comprehensive (loss) income:
Foreign currency translation adjustment	—			—			(4,364		)	—		(4,364		)
Adjustment to retirement benefit liability, net of tax	—			3			(27		)	—		(24		)
Adjustment to post-retirement healthcare benefit liability, net of tax	—			(1,435		)	—			—		(1,435		)
Unrealized loss on cash flow hedges, net of tax	—			(143		)	—			—		(143		)
Other comprehensive income (loss)	—			(1,575		)	(4,391		)	—		(5,966		)
Total comprehensive (loss) income	$	(80,650	)	$	(72,766	)	$	(1,462	)	$	67,088	$	(87,790	)

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

YEAR ENDED DECEMBER 31, 2013

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations		Total
Net (loss) income	$	(4,864	)	$	9,041	$	(19,351	)	$	9,541	$	(5,633	)
Other comprehensive (loss) income:
Foreign currency translation adjustment	—			—		(2,108		)	—		(2,108		)
Adjustment to retirement benefit liability, net of tax	—			53		—			—		53
Adjustment to post-retirement healthcare benefit liability, net of tax	—			45		—			—		45
Other comprehensive income (loss)	—			98		(2,108		)	—		(2,010		)
Total comprehensive (loss) income	$	(4,864	)	$	9,139	$	(21,459	)	$	9,541	$	(7,643	)

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

YEAR ENDED DECEMBER 31, 2012

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Total
Net income	$	13,614	$	24,535		$	3,960	$	(29,464	)	$	12,645
Other comprehensive (loss) income:
Foreign currency translation adjustment	—		—			2,353		—			2,353
Adjustment to retirement benefit liability, net of tax	—		(79		)	—		—			(79		)
Adjustment to post-retirement healthcare benefit liability, net of tax	—		(499		)	—		—			(499		)
Other comprehensive (loss) income	—		(578		)	2,353		—			1,775
Total comprehensive income	$	13,614	$	23,957		$	6,313	$	(29,464	)	$	14,420

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING BALANCE SHEETS

DECEMBER 31, 2014

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	91,466		$	19,144		$	—		$	110,610
Accounts receivable, net	—		91,713			9,428			—			101,141
Intercompany balances	21,619		(1,850		)	(19,769		)	—			—
Inventories	—		120,091			8,652			—			128,743
Other current assets	4,484		14,488			965			—			19,937
Total current assets	26,103		315,908			18,420			—			360,431
Property, plant, and equipment, net	—		116,628			12,947			—			129,575
Goodwill	—		229,558			6,486			—			236,044
Acquired intangibles	—		77,259			4,956			—			82,215
Other assets	2,931		2,964			—			—			5,895
Investment in subsidiaries	573,664		32,404			—			(606,068		)	—
	$	602,698	$	774,721		$	42,809		$	(606,068	)	$	814,160
Liabilities and Shareholders’ Equity
Current liabilities:
Accounts payable	$	—	$	74,751		$	6,495		$	—		$	81,246
Accrued expenses	5,469		45,561			1,409			—			52,439
Current maturities of long-term debt	—		400			—			—			400
Total current liabilities	5,469		120,712			7,904			—			134,085
Long-term debt	210,000		3,200			—			—			213,200
Deferred income taxes	—		47,717			2,055			—			49,772
Other non-current liabilities	—		29,428			446			—			29,874
Shareholders’ equity	387,229		573,664			32,404			(606,068		)	387,229
	$	602,698	$	774,721		$	42,809		$	(606,068	)	$	814,160

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

DECEMBER 31, 2014

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash (used in) provided by operating activities of continuing operations	$	(13,437	)	$	40,820		$	5,200		$	—	$	32,583
Net cash used in operating activities of discontinued operations	—			(41		)	—			—		(41		)
Net cash (used in) provided by operating activities	(13,437		)	40,779			5,200			—		32,542
Cash Flows from Investing Activities
Other investing activities	—			277			—			—		277
Purchases of property, plant, and equipment	—			(19,286		)	(4,005		)	—		(23,291		)
Net proceeds from sale of property and equipment	—			5,989			3			—		5,992
Net cash used in investing activities	—			(13,020		)	(4,002		)	—		(17,022		)
Cash Flows from Financing Activities
Long-term debt payments	—			(407		)	—			—		(407		)
Payment of deferred financing fees	—			(35		)	—			—		(35		)
Purchase of treasury stock at market prices	(575		)	—			—			—		(575		)
Intercompany financing	13,317			(11,707		)	(1,610		)	—		—
Tax benefit from equity compensation	100			—			—			—		100
Net proceeds from issuance of common stock	595			—			—			—		595
Net cash provided by (used in) financing activities	13,437			(12,149		)	(1,610		)	—		(322		)
Effect of exchange rate changes on cash	—			—			(1,627		)	—		(1,627		)
Net increase (decrease) in cash and cash equivalents	—			15,610			(2,039		)	—		13,571
Cash and cash equivalents at beginning of year	—			75,856			21,183			—		97,039
Cash and cash equivalents at end of period	$	—		$	91,466		$	19,144		$	—	$	110,610

GIBRALTAR INDUSTRIES, INC.

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

DECEMBER 31, 2013

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash (used in) provided by operating activities of continuing operations	$	(9,023	)	$	64,994		$	4,333		$	—	$	60,304
Net cash used in operating activities of discontinued operations	—			(9		)	—			—		(9		)
Net cash (used in) provided by operating activities	(9,023		)	64,985			4,333			—		60,295
Cash Flows from Investing Activities
Cash paid for acquisitions, net of cash acquired	—			(5,536		)	—			—		(5,536		)
Purchases of property, plant, and equipment	—			(11,719		)	(3,221		)	—		(14,940		)
Net proceeds from sale of property and equipment	—			12,592			18			—		12,610
Net cash used in investing activities	—			(4,663		)	(3,203		)	—		(7,866		)
Cash Flows from Financing Activities
Long-term debt payments	(204,000		)	(1,094		)	—			—		(205,094		)
Proceeds from long-term debt	210,000			—			—			—		210,000
Payment of deferred financing fees	(3,858		)	(41		)	—			—		(3,899		)
Payment of note redemption fees	(3,702		)	—			—			—		(3,702		)
Purchase of treasury stock at market prices	(714		)	—			—			—		(714		)
Intercompany financing	10,577			(9,494		)	(1,083		)	—		—
Tax benefit from equity compensation	72			—			—			—		72
Net proceeds from issuance of common stock	648			—			—			—		648
Net cash provided by (used in) financing activities	9,023			(10,629		)	(1,083		)	—		(2,689		)
Effect of exchange rate changes on cash	—			—			(729		)	—		(729		)
Net increase (decrease) in cash and cash equivalents	—			49,693			(682		)	—		49,011
Cash and cash equivalents at beginning of year	—			26,163			21,865			—		48,028
Cash and cash equivalents at end of period	$	—		$	75,856		$	21,183		$	—	$	97,039

GIBRALTAR INDUSTRIES, INC.

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

DECEMBER 31, 2012

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Total
Net cash (used in) provided by operating activities of continuing operations	$	(16,435	)	$	58,628		$	8,039		$	—	$	50,232
Net cash (used in) operating activities of discontinued operations	—			(151		)	—			—		(151		)
Net cash (used in) provided by operating activities	(16,435		)	58,477			8,039			—		50,081
Cash Flows from Investing Activities
Cash paid for acquisitions, net of cash acquired	—			(42,366		)	(2,705		)	—		(45,071		)
Purchases of property, plant, and equipment	—			(9,868		)	(1,483		)	—		(11,351		)
Net proceeds from sale of property and equipment	—			311			348			—		659
Net cash used in investing activities	—			(51,923		)	(3,840		)	—		(55,763		)
Cash Flows from Financing Activities
Long-term debt payments	—			(473		)	—			—		(473		)
Payment of deferred financing fees	—			(18		)	—			—		(18		)
Purchase of treasury stock at market prices	(970		)	—			—			—		(970		)
Intercompany financing	17,116			(14,590		)	(2,526		)	—		—
Tax benefit from equity compensation	11			(1		)	—			—		10
Net proceeds from issuance of common stock	278			—			—			—		278
Net cash provided by (used in) financing activities	16,435			(15,082		)	(2,526		)	—		(1,173		)
Effect of exchange rate changes on cash	—			—			766			—		766
Net (decrease) increase in cash and cash equivalents	—			(8,528		)	2,439			—		(6,089		)
Cash and cash equivalents at beginning of year	—			34,691			19,426			—		54,117
Cash and cash equivalents at end of period	$	—		$	26,163		$	21,865		$	—	$	48,028