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 significant domestic 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, 2016

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	211,219	$	27,293		$	(4,835	)	$	233,677
Cost of sales	—			165,439		22,640			(4,558		)	183,521
Gross profit	—			45,780		4,653			(277		)	50,156
Selling, general, and administrative expense	40			32,070		4,439			—			36,549
(Loss) income from operations	(40		)	13,710		214			(277		)	13,607
Interest expense (income)	3,403			310		(22		)	—			3,691
Other (income) expense	(46		)	56		(205		)	—			(195		)
(Loss) income before taxes	(3,397		)	13,344		441			(277		)	10,111
(Benefit of) provision for income taxes	(1,207		)	4,634		191			—			3,618
(Loss) income from continuing operations	(2,190		)	8,710		250			(277		)	6,493
Equity in earnings from subsidiaries	8,960			250		—			(9,210		)	—
Net income	$	6,770		$	8,960	$	250		$	(9,487	)	$	6,493

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 COMPREHENSIVE INCOME

THREE MONTHS ENDED MARCH 31, 2016

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Total
Net income	$	6,770	$	8,960		$	250	$	(9,487	)	$	6,493
Other comprehensive income:
Foreign currency translation adjustment	—		—			3,078		—			3,078
Adjustment to retirement benefit liability, net of tax	—		(1		)	—		—			(1		)
Adjustment to post-retirement health care liability, net of tax	—		38			—		—			38
Other comprehensive income	—		37			3,078		—			3,115
Total comprehensive income	$	6,770	$	8,997		$	3,328	$	(9,487	)	$	9,608

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING 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.

CONSOLIDATING BALANCE SHEETS

MARCH 31, 2016

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	53,155	$	29,472		$	—		$	82,627
Accounts receivable, net	—		131,436		18,022			—			149,458
Intercompany balances	13,943		13,634		(27,577		)	—			—
Inventories	—		96,928		9,478			—			106,406
Other current assets	1,281		4,571		4,000			—			9,852
Total current assets	15,224		299,724		33,395			—			348,343
Property, plant, and equipment, net	—		104,380		12,301			—			116,681
Goodwill	—		270,017		23,647			—			293,664
Acquired intangibles	—		109,837		11,812			—			121,649
Other assets	—		4,112		—			—			4,112
Investment in subsidiaries	614,945		58,092		—			(673,037		)	—
	$	630,169	$	846,162	$	81,155		$	(673,037	)	$	884,449
Liabilities and Shareholders’ Equity
Current liabilities:
Accounts payable	$	—	$	75,413	$	8,581		$	—		$	83,994
Accrued expenses	1,547		44,927		4,141			—			50,615
Billings in excess of cost	—		25,863		5,660						31,523
Current maturities of long-term debt	—		400		—			—			400
Total current liabilities	1,547		146,603		18,382			—			166,532
Long-term debt	207,674		1,358		—			—			209,032
Deferred income taxes	—		38,786		4,178			—			42,964
Other non-current liabilities	—		44,470		503			—			44,973
Shareholders’ equity	420,948		614,945		58,092			(673,037		)	420,948
	$	630,169	$	846,162	$	81,155		$	(673,037	)	$	884,449

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING BALANCE SHEETS

DECEMBER 31, 2015

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	39,597	$	29,261		$	—		$	68,858
Accounts receivable, net	—		142,674		22,295			—			164,969
Intercompany balances	15,023		12,033		(27,056		)	—			—
Inventories	—		99,132		7,926			—			107,058
Other current assets	4,535		2,957		3,045			—			10,537
Total current assets	19,558		296,393		35,471			—			351,422
Property, plant, and equipment, net	—		106,413		12,519			—			118,932
Goodwill	—		270,017		22,373			—			292,390
Acquired intangibles	—		111,734		11,279			—			123,013
Other assets	—		4,015		—			—			4,015
Investment in subsidiaries	603,208		54,792		—			(658,000		)	—
	$	622,766	$	843,364	$	81,642		$	(658,000	)	$	889,772
Liabilities and Shareholders’ Equity
Current liabilities:
Accounts payable	$	—	$	81,551	$	7,653		$	—		$	89,204
Accrued expenses	5,127		55,363		7,115			—			67,605
Billings in excess of cost	—		20,548		7,638			—			28,186
Current maturities of long-term debt	—		400		—			—			400
Total current liabilities	5,127		157,862		22,406			—			185,395
Long-term debt	207,553		1,329		—			—			208,882
Deferred income taxes	—		38,763		3,891			—			42,654
Other non-current liabilities	—		42,202		553			—			42,755
Shareholders’ equity	410,086		603,208		54,792			(658,000		)	410,086
	$	622,766	$	843,364	$	81,642		$	(658,000	)	$	889,772

GIBRALTAR INDUSTRIES, INC.

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

THREE MONTHS ENDED MARCH 31, 2016

(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	$	(6,557	)	$	23,250		$	(1,339	)	$	—	$	15,354
Cash Flows from Investing Activities
Cash paid for acquisitions	—			(2,314		)	—			—		(2,314		)
Net proceeds from sale of property and equipment	—			57			—			—		57
Purchases of property, plant, and equipment	—			(1,356		)	(145		)	—		(1,501		)
Other, net	—			1,118			—			—		1,118
Net cash used in investing activities	—			(2,495		)	(145		)	—		(2,640		)
Cash Flows from Financing Activities
Purchase of treasury stock at market prices	(414		)	—			—			—		(414		)
Net proceeds from issuance of common stock	133			—			—			—		133
Payment of debt issuance costs	—			(54		)	—			—		(54		)
Intercompany financing	6,651			(7,143		)	492			—		—
Excess tax benefit from stock compensation	187			—			—			—		187
Net cash provided by (used in) financing activities	6,557			(7,197		)	492			—		(148		)
Effect of exchange rate changes on cash	—			—			1,203			—		1,203
Net increase in cash and cash equivalents	—			13,558			211			—		13,769
Cash and cash equivalents at beginning of year	—			39,597			29,261			—		68,858
Cash and cash equivalents at end of period	$	—		$	53,155		$	29,472		$	—	$	82,627

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, net	—			(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