The consolidating statement of operations for BlueLinx Holdings Inc. for the period from January 5, 2014 to April 5, 2014 follows (in thousands):


	BlueLinx Holdings Inc.			BlueLinx Corporation and Subsidiaries			LLC Subsidiaries			Eliminations			Consolidated
Net sales	$	—		$	443,944		$	6,666		$	(6,666	)	$	443,944
Cost of sales		—			391,268			—			—			391,268
Gross profit		—			52,676			6,666			(6,666	)		52,676
Operating expenses (income):
Selling, general, and administrative		1,433			57,260			(40	)		(6,666	)		51,987
Depreciation and amortization		—			1,549			803			—			2,352
Total operating expenses (income)		1,433			58,809			763			(6,666	)		54,339
Operating (loss) income		(1,433	)		(6,133	)		5,903			—			(1,663	)
Non-operating expenses (income):
Interest expense		—			3,123			3,331			—			6,454
Other expense (income), net		—			161			(1	)		—			160
(Loss) income before (benefit from) provision for income taxes		(1,433	)		(9,417	)		2,573			—			(8,277	)
(Benefit from) provision for income taxes		(36	)		303			64			—			331
Equity in (loss) income of subsidiaries		(7,211	)		—			—			7,211			—
Net (loss) income	$	(8,608	)	$	(9,720	)	$	2,509		$	7,211		$	(8,608	)

The consolidating statement of operations for BlueLinx Holdings Inc. for the period from December 30, 2012 to March 30, 2013 follows (in thousands):


	BlueLinx Holdings Inc.			BlueLinx Corporation and Subsidiaries			LLC Subsidiaries			Eliminations			Consolidated
Net sales	$	—		$	503,153		$	6,888		$	(6,888	)	$	503,153
Cost of sales		—			446,695			—			—			446,695
Gross profit		—			56,458			6,888			(6,888	)		56,458
Operating expenses (income):
Selling, general, and administrative		1,036			65,109			162			(6,888	)		59,419
Depreciation and amortization		—			1,297			876			—			2,173
Total operating expenses (income)		1,036			66,406			1,038			(6,888	)		61,592
Operating (loss) income		(1,036	)		(9,948	)		5,850			—			(5,134	)
Non-operating expenses (income):
Interest expense		—			3,560			3,632			—			7,192
Other expense (income), net		—			111			(1	)		—			110
(Loss) income before provision for income taxes		(1,036	)		(13,619	)		2,219			—			(12,436	)
Provision for income taxes		188			25			—			—			213
Equity in (loss) income of subsidiaries		(11,425	)		—			—			11,425			—
Net (loss) income	$	(12,649	)	$	(13,644	)	$	2,219		$	11,425		$	(12,649	)

The consolidating balance sheet for BlueLinx Holdings Inc. as of April 5, 2014 follows (in thousands):


	BlueLinx Holdings Inc.			BlueLinx Corporation and Subsidiaries			LLC Subsidiaries			Eliminations			Consolidated
Assets:
Current assets:
Cash	$	37		$	7,542		$	—		$	—		$	7,579
Receivables		—			190,766			—			—			190,766
Inventories		—			261,006			—			—			261,006
Deferred income tax asset, net		—			—			397			(397	)		—
Other current assets		1,215			21,701			2,840			—			25,756
Intercompany receivable		71,274			30,278			—			(101,552	)		—
Total current assets		72,526			511,293			3,237			(101,949	)		485,107
Property and equipment:
Land and land improvements		—			4,047			37,135			—			41,182
Buildings		—			10,930			79,242			—			90,172
Machinery and equipment		—			76,672			—			—			76,672
Construction in progress		—			760			—			—			760
Property and equipment, at cost		—			92,409			116,377			—			208,786
Accumulated depreciation		—			(65,927	)		(32,417	)		—			(98,344	)
Property and equipment, net		—			26,482			83,960			—			110,442
Investment in subsidiaries		(58,138	)		—			—			58,138			—
Non-current deferred income tax assets, net		—			1,221			—			(397	)		824
Other non-current assets		—			10,969			4,474			—			15,443
Total assets	$	14,388		$	549,965		$	91,671		$	(44,208	)	$	611,816
Liabilities:
Current liabilities:
Accounts payable	$	683		$	97,325		$	—		$	—		$	98,008
Bank overdrafts		—			21,516			—			—			21,516
Accrued compensation		33			5,477			—			—			5,510
Current maturities of long-term debt		—			29,234			8,844			—			38,078
Deferred income taxes, net		—			1,220			—			(397	)		823
Other current liabilities		—			12,156			258			—			12,414
Intercompany payable		28,058			71,274			2,220			(101,552	)		—
Total current liabilities		28,774			238,202			11,322			(101,949	)		176,349
Non-current liabilities:
Long-term debt		—			232,003			177,291			—			409,294
Non-current deferred income taxes		—			—			397			(397	)		—
Other non-current liabilities		—			40,559			—			—			40,559
Total liabilities		28,774			510,764			189,010			(102,346	)		626,202
Stockholders’(deficit) equity/Parent’s Investment		(14,386	)		39,201			(97,339	)		58,138			(14,386	)
Total liabilities and (deficit) equity	$	14,388		$	549,965		$	91,671		$	(44,208	)	$	611,816

The consolidating balance sheet for BlueLinx Holdings Inc. as of January 4, 2014 follows (in thousands):


	BlueLinx Holdings Inc.			BlueLinx Corporation and Subsidiaries			LLC Subsidiaries			Eliminations			Consolidated
Assets:
Current assets:
Cash	$	47		$	4,987		$	—		$	—		$	5,034
Receivables		—			150,297			—			—			150,297
Inventories		—			223,580			—			—			223,580
Deferred income tax asset, net		—			—			397			(397	)		—
Other current assets		790			20,208			1,816			—			22,814
Intercompany receivable		68,454			26,374			—			(94,828	)		—
Total current assets		69,291			425,446			2,213			(95,225	)		401,725
Property and equipment:
Land and land improvements		—			4,040			37,136			—			41,176
Buildings		—			10,839			79,243			—			90,082
Machinery and equipment		—			73,004			—			—			73,004
Construction in progress		—			3,028			—			—			3,028
Property and equipment, at cost		—			90,911			116,379			—			207,290
Accumulated depreciation		—			(64,557	)		(31,614	)		—			(96,171	)
Property and equipment, net		—			26,354			84,765			—			111,119
Investment in subsidiaries		(47,735	)		—			—			47,735			—
Non-current deferred income tax assets, net		—			1,221			—			(397	)		824
Other non-current assets		—			11,768			4,810			—			16,578
Total assets	$	21,556		$	464,789		$	91,788		$	(47,887	)	$	530,246
Liabilities:
Current liabilities:
Accounts payable	$	1,080		$	59,283		$	—		$	—			60,363
Bank overdrafts		—			19,377			—			—			19,377
Accrued compensation		—			4,173			—			—			4,173
Current maturities of long-term debt		—			—			9,141			—			9,141
Deferred income tax liabilities, net		—			1,220			—			(397	)		823
Other current liabilities		—			11,727			1,222			—			12,949
Intercompany payable		26,374			68,454			—			(94,828	)		—
Total current liabilities		27,454			164,234			10,363			(95,225	)		106,826
Non-current liabilities:
Long-term debt		—			211,193			177,802			—			388,995
Non-current deferred income taxes		—			—			397			(397	)		—
Other non-current liabilities		—			40,323			—			—			40,323
Total liabilities		27,454			415,750			188,562			(95,622	)		536,144
Stockholders’ (deficit) equity/Parent’s Investment		(5,898	)		49,039			(96,774	)		47,735			(5,898	)
Total liabilities and (deficit) equity	$	21,556		$	464,789		$	91,788		$	(47,887	)	$	530,246

The consolidating statement of cash flows for BlueLinx Holdings Inc. for the period from January 5, 2014 to April 5, 2014 follows (in thousands):


	BlueLinx Holdings Inc.			BlueLinx Corporation and Subsidiaries			LLC Subsidiaries			Eliminations			Consolidated
Cash flows from operating activities:
Net (loss) income	$	(8,608	)	$	(9,720	)	$	2,509		$	7,211		$	(8,608	)
Adjustments to reconcile net (loss) income to cash (used in) provided by operating activities:
Depreciation and amortization		—			1,549			803			—			2,352
Amortization of debt issue costs		—			413			331			—			744
Gain from the sale of properties		—			—			(210	)		—			(210	)
Restructuring payments		—			(603	)		—			—			(603	)
Share-based compensation expense		423			267			—			—			690
Intraperiod income tax allocation related to the hourly pension plan		—			(76	)		—			—			(76	)
Pension expense		—			225			—			—			225
Increase in restricted cash related to insurance and other		—			(1,285	)		—			—			(1,285	)
Other		(392	)		2,040			(955	)		115			808
Equity (deficit) in earnings of subsidiaries		7,211			—			—			(7,211	)		—
Intercompany receivable		(2,820	)		(3,904	)		—			6,724			—
Intercompany payable		1,684			2,820			2,220			(6,724	)		—
		(2,502	)		(8,274	)		4,698			115			(5,963	)
Changes in primary working capital components:
Receivables		—			(40,469	)		—			—			(40,469	)
Inventories		—			(37,426	)		—			—			(37,426	)
Accounts payable		(299	)		38,040			—			2			37,743
Net cash (used in) provided by operating activities		(2,801	)		(48,129	)		4,698			117			(46,115	)
Cash flows from investing activities:
Investment in subsidiaries		3,110			81			(3,074	)		(117	)		—
Property, plant and equipment investments		—			(775	)		—			—			(775	)
Proceeds from disposition of assets		—			74			209			—			283
Net cash provided by (used in) investing activities		3,110			(620	)		(2,865	)		(117	)		(492	)
Cash flows from financing activities:
Repurchase of shares to satisfy employee tax withholdings		(221	)		(235	)		—			—			(456	)
Repayments on revolving credit facilities		—			(99,146	)		—			—			(99,146	)
Borrowings on revolving credit facilities		—			149,191			—			—			149,191
Payments of principal on mortgage		—			—			(809	)		—			(809	)
Payments on capital lease obligations		—			(570	)		—			—			(570	)
Increase in bank overdrafts		—			2,139			—			—			2,139
Increase in restricted cash related to the mortgage		—			—			(1,024	)		—			(1,024	)
Proceeds from rights offering, less expenses paid		(98	)		—						—			(98	)
Debt issuance costs		—			(75	)		—			—			(75	)
Net cash (used in) provided by financing activities		(319	)		51,304			(1,833	)		—			49,152
Increase in cash		(10	)		2,555			—			—			2,545
Balance, beginning of period		47			4,987			—			—			5,034
Balance, end of period	$	37		$	7,542		$	—		$	—		$	7,579

Noncash transactions:
Capital leases	$	—		$	983		$	—		$	—		$	983

The consolidating statement of cash flows for BlueLinx Holdings Inc. for the period from December 30, 2012 to March 30, 2013 follows (in thousands):


	BlueLinx Holdings Inc.			BlueLinx Corporation and Subsidiaries			LLC Subsidiaries			Eliminations			Consolidated
Cash flows from operating activities:
Net (loss) income	$	(12,649	)	$	(13,644	)	$	2,219		$	11,425		$	(12,649	)
Adjustments to reconcile net (loss) income to cash (used in) provided by operating activities:
Depreciation and amortization		—			1,297			876			—			2,173
Amortization of debt issue costs		—			615			331			—			946
Write off of debt issuance costs		—			119			—			—			119
Gain from the sale of properties		—			—			(238	)		—			(238	)
Pension expense		—			1,148			—			—			1,148
Share-based compensation expense		227			597			—			—			824
Increase in restricted cash related to insurance and other		—			(361	)		—			—			(361	)
Other		694			(507	)		(1,081	)		—			(894	)
Equity (deficit) in earnings of subsidiaries		11,425			—			—			(11,425	)		—
Intercompany receivable		(1,812	)		(2,575	)		—			4,387			—
Intercompany payable		2,575			1,812			—			(4,387	)		—
		460			(11,499	)		2,107			—			(8,932	)
Changes in primary working capital components:
Receivables		—			(61,396	)		—			—			(61,396	)
Inventories		—			(89,595	)		—			—			(89,595	)
Accounts payable		217			64,257			(390	)		—			64,084
Net cash provided by (used in) operating activities		677			(98,233	)		1,717			—			(95,839	)
Cash flows from investing activities:
Investment in subsidiaries		(39,364	)		37,643			1,721			—			—
Property, plant and equipment investments		—			(955	)		—			—			(955	)
Proceeds from disposition of assets		—			32			163			—			195
Net cash (used in) provided by investing activities		(39,364	)		36,720			1,884			—			(760	)
Cash flows from financing activities:
Excess tax benefits from share-based compensation arrangements		—			16			—			—			16
Repurchase of shares to satisfy employee tax withholdings		(1,206	)		—			—			—			(1,206	)
Repayments on revolving credit facilities		—			(128,836	)		—			—			(128,836	)
Borrowings on revolving credit facilities		—			199,828			—			—			199,828
Payments of principal on mortgage		—			—			(646	)		—			(646	)
Payments on capital lease obligations		—			(384	)		—			—			(384	)
Decrease in bank overdrafts		—			(6,298	)		—			—			(6,298	)
Increase in restricted cash related to the mortgage		—			—			(2,955	)		—			(2,955	)
Debt issuance costs		—			(2,715	)		—			—			(2,715	)
Proceeds from rights offering less expenses paid		39,892			—			—			—			39,892
Net cash provided by (used in) financing activities		38,686			61,611			(3,601	)		—			96,696
Increase in cash		(1	)		98			—			—			97
Balance, beginning of period		28			5,160			—			—			5,188
Balance, end of period	$	27		$	5,258		$	—		$	—		$	5,285

Noncash transactions:
Capital leases	$	—		$	—		$	—		$	—		$	—