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 SEPTEMBER 30, 2015

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	280,828		$	34,565		$	(10,399	)	$	304,994
Cost of sales	—			223,694			28,432			(8,528		)	243,598
Gross profit	—			57,134			6,133			(1,871		)	61,396
Selling, general, and administrative expense	30			33,392			4,580			—			38,002
(Loss) income from operations	(30		)	23,742			1,553			(1,871		)	23,394
Interest expense (income)	3,403			494			(19		)	—			3,878
Other expense (income)	16			(1,597		)	(199		)	—			(1,780		)
(Loss) income before taxes	(3,449		)	24,845			1,771			(1,871		)	21,296
(Benefit of) provision for income taxes	(1,210		)	8,514			360			—			7,664
(Loss) income from continuing operations	(2,239		)	16,331			1,411			(1,871		)	13,632
Equity in earnings from subsidiaries	17,742			1,411			—			(19,153		)	—
Net income (loss)	$	15,503		$	17,742		$	1,411		$	(21,024	)	$	13,632

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

NINE MONTHS ENDED SEPTEMBER 30, 2015

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	700,646		$	76,732		$	(18,598	)	$	758,780
Cost of sales	—			574,112			65,511			(16,273		)	623,350
Gross profit	—			126,534			11,221			(2,325		)	135,430
Selling, general, and administrative expense	101			83,076			8,688			—			91,865
(Loss) income from operations	(101		)	43,458			2,533			(2,325		)	43,565
Interest expense (income)	10,207			1,254			(72		)	—			11,389
Other expense (income)	4			(4,062		)	(180		)	—			(4,238		)
(Loss) income before taxes	(10,312		)	46,266			2,785			(2,325		)	36,414
(Benefit of) provision for income taxes	(3,617		)	15,949			826			—			13,158
(Loss) income from continuing operations	(6,695		)	30,317			1,959			(2,325		)	23,256
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	32,248			1,959			—			(34,207		)	—
Net income	$	25,553		$	32,248		$	1,959		$	(36,532	)	$	23,228

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 COMPREHENSIVE INCOME

THREE MONTHS ENDED SEPTEMBER 30, 2015

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net income (loss)	$	15,503	$	17,742	$	1,411		$	(21,024	)	$	13,632
Other comprehensive income:
Foreign currency translation adjustment	—		—		(3,005		)	—			(3,005		)
Reclassification of loss on cash flow hedges, net of tax	—		—		—			—			—
Adjustment to retirement benefit liability, net of tax	—		3		—			—			3
Adjustment to post-retirement health care liability, net of tax	—		36		—			—			36
Other comprehensive income (loss)	—		39		(3,005		)	—			(2,966		)
Total comprehensive income (loss)	$	15,503	$	17,781	$	(1,594	)	$	(21,024	)	$	10,666

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING 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 (loss) income:
Foreign currency translation adjustment	—		—		(2,734		)	—			(2,734		)
Change in unrealized loss 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.

CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME

NINE MONTHS ENDED SEPTEMBER 30, 2015

(in thousands)



	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net income	$	25,553	$	32,248	$	1,959		$	(36,532	)	$	23,228
Other comprehensive (loss) income:
Foreign currency translation adjustment	—		—		(4,667		)	—			(4,667		)
Reclassification of loss on cash flow hedges, net of tax	—		143		—			—			143
Adjustment to retirement benefit liability, net of tax	—		7		—			—			7
Adjustment to post-retirement health care liability, net of tax	—		110		—			—			110
Other comprehensive income (loss)	—		260		(4,667		)	—			(4,407		)
Total comprehensive income (loss)	$	25,553	$	32,508	$	(2,708	)	$	(36,532	)	$	18,821

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING 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 income (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) income	—		(180		)	(2,096		)	—			(2,276		)
Total comprehensive income	$	14,673	$	21,219		$	120		$	(24,403	)	$	11,609

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING BALANCE SHEETS

SEPTEMBER 30, 2015

(in thousands)



	Gibraltar Industries, Inc.			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—		$	18,886	$	24,445		$	—		$	43,331
Accounts receivable, net	—			158,386		18,731			—			177,117
Intercompany balances	(126,295		)	150,946		(24,651		)	—			—
Inventories	—			116,553		9,453			—			126,006
Other current assets	3,627			17,676		3,211			—			24,514
Total current assets	(122,668		)	462,447		31,189			—			370,968
Property, plant, and equipment, net	—			107,979		13,239			—			121,218
Goodwill	—			271,246		20,694			—			291,940
Acquired intangibles	—			116,371		15,501			—			131,872
Other assets	—			4,199		—			—			4,199
Investment in subsidiaries	739,878			56,282		—			(796,160		)	—
	$	617,210		$	1,018,524	$	80,623		$	(796,160	)	$	920,197
Liabilities and Shareholders’ Equity
Current liabilities:
Accounts payable	$	—		$	95,579	$	8,665		$	—		$	104,244
Accrued expenses	1,397			63,125		5,054			—			69,576
Billings in excess of cost	—			18,038		4,168						22,206
Current maturities of long-term debt	—			400		—			—			400
Total current liabilities	1,397			177,142		17,887			—			196,426
Long-term debt	207,432			13,382		—			—			220,814
Deferred income taxes	—			48,891		5,989			—			54,880
Other non-current liabilities	—			39,231		465			—			39,696
Shareholders’ equity	408,381			739,878		56,282			(796,160		)	408,381
	$	617,210		$	1,018,524	$	80,623		$	(796,160	)	$	920,197

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	—		2,206			—			—			2,206
Investment in subsidiaries	573,664		32,404			—			(606,068		)	—
	$	599,767	$	773,963		$	42,809		$	(606,068	)	$	810,471
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	207,069		2,442			—			—			209,511
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
	$	599,767	$	773,963		$	42,809		$	(606,068	)	$	810,471

GIBRALTAR INDUSTRIES, INC.

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

NINE MONTHS ENDED SEPTEMBER 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	$	(13,231	)	$	52,060		$	5,659		$	—	$	44,488
Cash Flows from Investing Activities
Cash paid for acquisitions	—			(113,828		)	(26,792		)	—		(140,620		)
Net proceeds from sale of property and equipment	—			26,392			—			—		26,392
Purchases of property, plant, and equipment	—			(6,458		)	(364		)	—		(6,822		)
Other investing activities	—			1,154			—			—		1,154
Net cash used in investing activities	—			(92,740		)	(27,156		)	—		(119,896		)
Cash Flows from Financing Activities
Long-term debt payments	—			(47,592		)	—			—		(47,592		)
Proceeds from long-term debt	—			58,192			—			—		58,192
Purchase of treasury stock at market prices	(568		)	—			—			—		(568		)
Net proceeds from issuance of common stock	237			—			—			—		237
Intercompany financing	13,562			(42,500		)	28,938			—		—
Net cash provided by (used in) financing activities	13,231			(31,900		)	28,938			—		10,269
Effect of exchange rate changes on cash	—			—			(2,140		)	—		(2,140		)
Net (decrease) increase in cash and cash equivalents	—			(72,580		)	5,301			—		(67,279		)
Cash and cash equivalents at beginning of year	—			91,466			19,144			—		110,610
Cash and cash equivalents at end of period	$	—		$	18,886		$	24,445		$	—	$	43,331

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