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 MARCH 31, 2015

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	184,350		$	19,748		$	(3,483	)	$	200,615
Cost of sales	—			156,864			17,216			(3,380		)	170,700
Gross profit	—			27,486			2,532			(103		)	29,915
Selling, general, and administrative expense	40			19,362			1,543			—			20,945
(Loss) income from operations	(40		)	8,124			989			(103		)	8,970
Interest expense (income)	3,402			327			(29		)	—			3,700
Other expense (income)	7			(3,523		)	(43		)	—			(3,559		)
(Loss) income before taxes	(3,449		)	11,320			1,061			(103		)	8,829
(Benefit of) provision for income taxes	(1,210		)	4,261			241			—			3,292
(Loss) income from continuing operations	(2,239		)	7,059			820			(103		)	5,537
Discontinued operations:
Loss from discontinued operations before taxes	—			(44		)	—			—			(44		)
Benefit of income taxes	—			(16		)	—			—			(16		)
Loss from discontinued operations	—			(28		)	—			—			(28		)
Equity in earnings from subsidiaries	7,851			820			—			(8,671		)	—
Net income	$	5,612		$	7,851		$	820		$	(8,774	)	$	5,509

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

THREE MONTHS ENDED MARCH 31, 2014

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	172,781		$	22,919		$	(4,668	)	$	191,032
Cost of sales	—			145,161			20,494			(4,487		)	161,168
Gross profit	—			27,620			2,425			(181		)	29,864
Selling, general, and administrative expense	36			27,763			1,732			—			29,531
(Loss) income from operations	(36		)	(143		)	693			(181		)	333
Interest expense (income)	3,361			314			(35		)	—			3,640
Other expense	—			30			—			—			30
(Loss) income before taxes	(3,397		)	(487		)	728			(181		)	(3,337		)
(Benefit of) provision for income taxes	(1,177		)	(234		)	160			—			(1,251		)
(Loss) income from continuing operations	(2,220		)	(253		)	568			(181		)	(2,086		)
Equity in earnings from subsidiaries	315			568			—			(883		)	—
Net (loss) income	$	(1,905	)	$	315		$	568		$	(1,064	)	$	(2,086	)

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

THREE MONTHS ENDED MARCH 31, 2015

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net income	$	5,612	$	7,851	$	820		$	(8,774	)	$	5,509
Other comprehensive (loss) income:
Foreign currency translation adjustment	—		—		(3,800		)	—			(3,800		)
Reclassification of loss on cash flow hedges, net of tax	—		143		—			—			143
Adjustment to retirement benefit liability, net of tax	—		2		—			—			2
Adjustment to post-retirement health care liability, net of tax	—		37		—			—			37
Other comprehensive income (loss)	—		182		(3,800		)	—			(3,618		)
Total comprehensive income (loss)	$	5,612	$	8,033	$	(2,980	)	$	(8,774	)	$	1,891

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

THREE MONTHS ENDED MARCH 31, 2014

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net (loss) income	$	(1,905	)	$	315	$	568		$	(1,064	)	$	(2,086	)
Other comprehensive (loss) income:
Foreign currency translation adjustment	—			—		(904		)	—			(904		)
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)	—			21		(904		)	—			(883		)
Total comprehensive (loss) income	$	(1,905	)	$	336	$	(336	)	$	(1,064	)	$	(2,969	)

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING BALANCE SHEETS

MARCH 31, 2015

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	100,829		$	17,471		$	—		$	118,300
Accounts receivable, net	—		104,708			10,576			—			115,284
Intercompany balances	18,298		(400		)	(17,898		)	—			—
Inventories	—		126,248			7,376			—			133,624
Other current assets	1,283		19,885			948			—			22,116
Total current assets	19,581		351,270			18,473			—			389,324
Property, plant, and equipment, net	—		101,858			11,911			—			113,769
Goodwill	—		229,558			5,965			—			235,523
Acquired intangibles	—		75,915			4,524			—			80,439
Other assets	2,810		1,892			—			—			4,702
Investment in subsidiaries	578,899		30,541			—			(609,440		)	—
	$	601,290	$	791,034		$	40,873		$	(609,440	)	$	823,757
Liabilities and Shareholders’ Equity
Current liabilities:
Accounts payable	$	—	$	83,969		$	6,186		$	—		$	90,155
Accrued expenses	1,931		44,667			1,821			—			48,419
Current maturities of long-term debt	—		400			—			—			400
Total current liabilities	1,931		129,036			8,007			—			138,974
Long-term debt	210,000		3,200			—			—			213,200
Deferred income taxes	—		47,741			1,911			—			49,652
Other non-current liabilities	—		32,158			414			—			32,572
Shareholders’ equity	389,359		578,899			30,541			(609,440		)	389,359
	$	601,290	$	791,034		$	40,873		$	(609,440	)	$	823,757

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.

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

THREE MONTHS ENDED MARCH 31, 2015

(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	$	(6,609	)	$	(8,853	)	$	710		$	—	$	(14,752	)
Cash Flows from Investing Activities
Purchases of property, plant, and equipment	—			(1,720		)	(302		)	—		(2,022		)
Other investing activities	—			(61		)	—			—		(61		)
Net proceeds from sale of property and equipment	—			26,181			—			—		26,181
Net cash provided by (used in) investing activities	—			24,400			(302		)	—		24,098
Cash Flows from Financing Activities
Purchase of treasury stock at market prices	(356		)	—			—			—		(356		)
Net proceeds from issuance of common stock	9			—			—			—		9
Intercompany financing	6,938			(6,184		)	(754		)	—		—
Excess tax benefit from stock compensation	18			—			—			—		18
Net cash provided by (used in) financing activities	6,609			(6,184		)	(754		)	—		(329		)
Effect of exchange rate changes on cash	—			—			(1,327		)	—		(1,327		)
Net increase (decrease) in cash and cash equivalents	—			9,363			(1,673		)	—		7,690
Cash and cash equivalents at beginning of year	—			91,466			19,144			—		110,610
Cash and cash equivalents at end of period	$	—		$	100,829		$	17,471		$	—	$	118,300

GIBRALTAR INDUSTRIES, INC.

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

THREE MONTHS ENDED MARCH 31, 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	$	(6,639	)	$	(8,985	)	$	998		$	—	$	(14,626	)
Cash Flows from Investing Activities
Purchases of property, plant, and equipment	—			(2,474		)	(1,582		)	—		(4,056		)
Net proceeds from sale of property and equipment	—			135			2			—		137
Net cash used in investing activities	—			(2,339		)	(1,580		)	—		(3,919		)
Cash Flows from Financing Activities
Long-term debt payments	—			(2		)	—			—		(2		)
Purchase of treasury stock at market prices	(408		)	—			—			—		(408		)
Net proceeds from issuance of common stock	365			—			—			—		365
Intercompany financing	6,591			(6,929		)	338			—		—
Excess tax benefit from stock compensation	91			—			—			—		91
Net cash provided by (used in) financing activities	6,639			(6,931		)	338			—		46
Effect of exchange rate changes on cash	—			—			(354		)	—		(354		)
Net decrease in cash and cash equivalents	—			(18,255		)	(598		)	—		(18,853		)
Cash and cash equivalents at beginning of year	—			75,856			21,183			—		97,039
Cash and cash equivalents at end of period	$	—		$	57,601		$	20,585		$	—	$	78,186