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 JUNE 30, 2016

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	245,273	$	19,922		$	(2,096	)	$	263,099
Cost of sales	—			183,557		15,075			(1,737		)	196,895
Gross profit	—			61,716		4,847			(359		)	66,204
Selling, general, and administrative expense	14,134			29,367		(3,074		)	—			40,427
(Loss) income from operations	(14,134		)	32,349		7,921			(359		)	25,777
Interest expense (income)	3,401			285		(20		)	—			3,666
Other expense (income)	8,533			65		(563		)	—			8,035
(Loss) income before taxes	(26,068		)	31,999		8,504			(359		)	14,076
(Benefit of) provision for income taxes	(8,275		)	4,277		1,085			—			(2,913		)
(Loss) income from continuing operations	(17,793		)	27,722		7,419			(359		)	16,989
Equity in earnings from subsidiaries	35,141			7,419		—			(42,560		)	—
Net income	$	17,348		$	35,141	$	7,419		$	(42,919	)	$	16,989

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

THREE MONTHS ENDED JUNE 30, 2015

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	235,468		$	22,419		$	(4,716	)	$	253,171
Cost of sales	—			193,554			19,863			(4,365		)	209,052
Gross profit	—			41,914			2,556			(351		)	44,119
Selling, general, and administrative expense	31			30,322			2,565			—			32,918
(Loss) income from operations	(31		)	11,592			(9		)	(351		)	11,201
Interest expense (income)	3,402			433			(24		)	—			3,811
Other (income) expense	(19		)	1,058			62			—			1,101
(Loss) income before taxes	(3,414		)	10,101			(47		)	(351		)	6,289
(Benefit of) provision for income taxes	(1,197		)	3,174			225			—			2,202
(Loss) income from continuing operations	(2,217		)	6,927			(272		)	(351		)	4,087
Equity in earnings from subsidiaries	6,655			(272		)	—			(6,383		)	—
Net income (loss)	$	4,438		$	6,655		$	(272	)	$	(6,734	)	$	4,087

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

SIX MONTHS ENDED JUNE 30, 2016

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	456,492	$	47,215		$	(6,931	)	$	496,776
Cost of sales	—			348,996		37,715			(6,295		)	380,416
Gross profit	—			107,496		9,500			(636		)	116,360
Selling, general, and administrative expense	14,174			61,437		1,365			—			76,976
(Loss) income from operations	(14,174		)	46,059		8,135			(636		)	39,384
Interest expense (income)	6,804			595		(42		)	—			7,357
Other expense (income)	8,487			121		(768		)	—			7,840
(Loss) income before taxes	(29,465		)	45,343		8,945			(636		)	24,187
(Benefit of) provision for income taxes	(9,482		)	8,911		1,276			—			705
(Loss) income from continuing operations	(19,983		)	36,432		7,669			(636		)	23,482
Equity in earnings from subsidiaries	44,101			7,669		—			(51,770		)	—
Net income	$	24,118		$	44,101	$	7,669		$	(52,406	)	$	23,482

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

SIX MONTHS ENDED JUNE 30, 2015

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	419,818		$	42,167		$	(8,199	)	$	453,786
Cost of sales	—			350,418			37,079			(7,745		)	379,752
Gross profit	—			69,400			5,088			(454		)	74,034
Selling, general, and administrative expense	71			49,684			4,108			—			53,863
(Loss) income from operations	(71		)	19,716			980			(454		)	20,171
Interest expense (income)	6,804			760			(53		)	—			7,511
Other (income) expense	(12		)	(2,465		)	19			—			(2,458		)
(Loss) income before taxes	(6,863		)	21,421			1,014			(454		)	15,118
(Benefit of) provision for income taxes	(2,407		)	7,435			466			—			5,494
(Loss) income from continuing operations	(4,456		)	13,986			548			(454		)	9,624
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	14,506			548			—			(15,054		)	—
Net income	$	10,050		$	14,506		$	548		$	(15,508	)	$	9,596

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME

THREE MONTHS ENDED JUNE 30, 2016

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Total
Net income	$	17,348	$	35,141		$	7,419	$	(42,919	)	$	16,989
Other comprehensive income:
Foreign currency translation adjustment	—		—			7,753		—			7,753
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			7,753		—			7,790
Total comprehensive income	$	17,348	$	35,178		$	15,172	$	(42,919	)	$	24,779

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME

THREE MONTHS ENDED JUNE 30, 2015

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net income (loss)	$	4,438	$	6,655	$	(272	)	$	(6,734	)	$	4,087
Other comprehensive income:
Foreign currency translation adjustment	—		—		2,138			—			2,138
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	—		39		2,138			—			2,177
Total comprehensive income	$	4,438	$	6,694	$	1,866		$	(6,734	)	$	6,264

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME

SIX MONTHS ENDED JUNE 30, 2016

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Total
Net income	$	24,118	$	44,101		$	7,669	$	(52,406	)	$	23,482
Other comprehensive income:
Foreign currency translation adjustment	—		—			10,831		—			10,831
Adjustment to retirement benefit liability, net of tax	—		(2		)	—		—			(2		)
Adjustment to post-retirement health care liability, net of tax	—		76			—		—			76
Other comprehensive income	—		74			10,831		—			10,905
Total comprehensive income	$	24,118	$	44,175		$	18,500	$	(52,406	)	$	34,387

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME

SIX MONTHS ENDED JUNE 30, 2015

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net income	$	10,050	$	14,506	$	548		$	(15,508	)	$	9,596
Other comprehensive (loss) income:
Foreign currency translation adjustment	—		—		(1,662		)	—			(1,662		)
Reclassification of loss on cash flow hedges, net of tax	—		143		—			—			143
Adjustment to retirement benefit liability, net of tax	—		4		—			—			4
Adjustment to post-retirement health care liability, net of tax	—		74		—			—			74
Other comprehensive income (loss)	—		221		(1,662		)	—			(1,441		)
Total comprehensive income (loss)	$	10,050	$	14,727	$	(1,114	)	$	(15,508	)	$	8,155

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING BALANCE SHEETS

JUNE 30, 2016

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	100,762		$	23,352		$	—		$	124,114
Accounts receivable, net	—		138,630			11,540			—			150,170
Intercompany balances	12,719		(5,014		)	(7,705		)	—			—
Inventories	—		92,657			5,564			—			98,221
Other current assets	11,517		(3,380		)	3,982			—			12,119
Total current assets	24,236		323,655			36,733			—			384,624
Property, plant, and equipment, net	—		103,439			5,369			—			108,808
Goodwill	—		270,017			24,780			—			294,797
Acquired intangibles	—		107,934			12,501			—			120,435
Other assets	—		4,336			—			—			4,336
Investment in subsidiaries	640,535		62,888			—			(703,423		)	—
	$	664,771	$	872,269		$	79,383		$	(703,423	)	$	913,000
Liabilities and Shareholders’ Equity
Current liabilities:
Accounts payable	$	—	$	78,856		$	3,949		$	—		$	82,805
Accrued expenses	7,397		38,600			3,334			—			49,331
Billings in excess of cost	—		25,486			4,872						30,358
Current maturities of long-term debt	—		400			—			—			400
Total current liabilities	7,397		143,342			12,155			—			162,894
Long-term debt	207,795		1,041			—			—			208,836
Deferred income taxes	—		38,809			4,340			—			43,149
Other non-current liabilities	—		48,542			—			—			48,542
Shareholders’ equity	449,579		640,535			62,888			(703,423		)	449,579
	$	664,771	$	872,269		$	79,383		$	(703,423	)	$	913,000

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

SIX MONTHS ENDED JUNE 30, 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	$	(27,297	)	$	62,183		$	14,263		$	—	$	49,149
Cash Flows from Investing Activities
Cash paid for acquisitions	—			(2,314		)	—			—		(2,314		)
Net proceeds from sale of property and equipment	—			133			29			—		162
Purchases of property, plant, and equipment	—			(3,852		)	(183		)	—		(4,035		)
Net proceeds from sale of business	—			—			8,479			—		8,479
Other, net	—			1,118			—			—		1,118
Net cash (used in) provided by investing activities	—			(4,915		)	8,325			—		3,410
Cash Flows from Financing Activities
Long-term debt payments	—			(400		)	—			—		(400		)
Payment of debt issuance costs	—			(54		)	—			—		(54		)
Purchase of treasury stock at market prices	(462		)	—			—			—		(462		)
Net proceeds from issuance of common stock	2,057			—			—			—		2,057
Intercompany financing	25,410			4,351			(29,761		)	—		—
Excess tax benefit from stock compensation	292			—			—			—		292
Net cash provided by (used in) financing activities	27,297			3,897			(29,761		)	—		1,433
Effect of exchange rate changes on cash	—			—			1,264			—		1,264
Net increase (decrease) in cash and cash equivalents	—			61,165			(5,909		)	—		55,256
Cash and cash equivalents at beginning of year	—			39,597			29,261			—		68,858
Cash and cash equivalents at end of period	$	—		$	100,762		$	23,352		$	—	$	124,114

GIBRALTAR INDUSTRIES, INC.

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED JUNE 30, 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	$	(6,621	)	$	16,091		$	2,288		$	—	$	11,758
Cash Flows from Investing Activities
Purchases of property, plant, and equipment	—			(4,307		)	(317		)	—		(4,624		)
Cash paid for acquisitions	—			(106,055		)	(28,263		)	—		(134,318		)
Other, net	—			1,154			—			—		1,154
Net proceeds from sale of property and equipment	—			26,181			—			—		26,181
Net cash used in investing activities	—			(83,027		)	(28,580		)	—		(111,607		)
Cash Flows from Financing Activities
Long-term debt payments	—			(11,792		)	—			—		(11,792		)
Proceeds from long-term debt	—			41,392			—			—		41,392
Purchase of treasury stock at market prices	(387		)	—			—			—		(387		)
Net proceeds from issuance of common stock	180			—			—			—		180
Intercompany financing	6,791			(36,970		)	30,179			—		—
Excess tax benefit from stock compensation	37			—			—			—		37
Net cash provided by (used in) financing activities	6,621			(7,370		)	30,179			—		29,430
Effect of exchange rate changes on cash	—			—			(769		)	—		(769		)
Net (decrease) increase in cash and cash equivalents	—			(74,306		)	3,118			—		(71,188		)
Cash and cash equivalents at beginning of year	—			91,466			19,144			—		110,610
Cash and cash equivalents at end of period	$	—		$	17,160		$	22,262		$	—	$	39,422