Fourth Quarter Sales Increase 87%; Annual Sales Surpass $1.5 Billion

December 14, 2006

PEABODY, Mass.--(BUSINESS WIRE)--Dec. 14, 2006--Beacon Roofing Supply, Inc. ("Beacon" or the "Company") (Nasdaq: BECN) announced today record performance for the fourth quarter and fiscal year ended September 30, 2006 ("2006").

Fourth Quarter

Sales increased 86.6% to a record $431.3 million in the fourth quarter of 2006 from $231.2 million in the fourth quarter of the fiscal year ended September 24, 2005 ("2005"), reflecting acquisitions made in 2006 and strong internal growth across all three product groups: residential roofing, non-residential roofing and complementary building products. The internal sales ("existing markets") growth rate was 20.0% in the fourth quarter of 2006, while the acquired companies contributed the remaining sales increase.

There were three additional business days in the fourth quarter of 2006 compared to 2005. Excluding the impact of those three days, internal sales still increased 14.3% in existing markets. Existing markets exclude branches acquired in the four quarters prior to the start of the reporting period.

During 2006, Beacon made several major acquisitions, including the purchase of Shelter Distribution, Inc., which currently operates 57 branches, and opened six new branches. In the fourth quarter of 2006, Beacon acquired two companies, Roof Depot and RSM, whose six branches were added to Shelter regions, and opened one new branch.

Gross profit in the fourth quarter increased 83.6% to $102.4 million from $55.8 million a year ago, while the overall and existing market gross margin rates were 23.7% compared to 24.1% last year. For the fourth quarter, the gross profit of the largest of our 2005 acquisitions, JGA, which has lower gross margins and had much higher sales compared to 2005, was included in the existing market results and reduced the existing market gross margin rate. The overall gross margin rate was slightly affected by unfavorable physical inventory adjustments during the fourth quarter of 2006, mostly from acquired markets.

Operating expenses increased $34.5 million, or 90.6%, compared to 2005, due primarily to the 2006 acquisitions. As a percentage of net sales, overall operating expenses increased to 16.8% from 16.4%, as the acquired companies had higher expenses as a rate of their sales, including amortization expense that increased approximately $2.5 million, mostly resulting from the amortization of the intangible assets recorded for acquired companies' customer relationships. Existing market operating expenses increased $3.1 million, or 8.3%, due primarily to higher payroll costs associated with the higher sales volume and increased stock-based compensation (option) expense related to the adoption of SFAS No. 123R in 2006. These factors were partially offset by lower bad debt expense and lower professional fees. As a percentage of net sales, existing market operating expenses declined to 14.9% from 16.5%, due primarily to the leveraging of fixed expenses over the higher sales.

Operating income increased 68.3% to $29.8 million in the fourth quarter of 2006 compared to $17.7 million in 2005. As a percentage of net sales, overall operating income declined to 6.9% in the fourth quarter of 2006 from 7.7% in 2005. However, existing market operating income increased to 8.9% from 7.7%. Interest expense increased $4.9 million due primarily to the additional borrowings associated with the acquisitions in 2006.

The Company's net income for the fourth quarter was a record $14.6 million compared to $10.4 million in the fourth quarter of 2005. Diluted net income per share was $0.32 in the fourth quarter of 2006 compared to $0.25 in 2005, an increase of 28%.

2006 Annual Results

Sales increased 76.4% to a record $1.5 billion in 2006 from $850.9 million in 2005, reflecting the 2006 acquisitions and strong internal growth across all three product groups. The internal sales growth rate was 14.7% in 2006, while the acquired companies contributed the remaining sales increase. There were four additional business days in 2006, which boosted existing market annual sales by approximately 2.3%.

Gross profit increased 75.7% to $364.1 million in 2006 compared with $207.2 million in 2005, with the overall gross margin rate remaining constant at 24.3%. The existing market gross margin rate increased to 25.4% from 25.3%. The acquired branches had lower gross margin rates than our existing markets in 2006.

Operating expenses increased $117.4 million or 80.1% in 2006 compared to 2005, mostly due to the impact of the 2006 acquisitions. As a percentage of net sales, overall operating expenses increased to 17.6% from 17.2%, as the acquired companies had higher expenses as a rate of their sales, including amortization expense that increased approximately $8.5 million, mostly resulting from amortization of the intangible assets recorded for acquired companies' customer relationships. Existing market operating expenses increased $6.6 million, or 4.9%, due primarily to higher payroll costs associated with the sales volume increase, six new branches opened in 2006, and higher transportation costs and option expense. These factors were partially offset by lower bad debt expense and lower professional fees. As a percentage of net sales, existing market operating expenses declined to 16.1% from 17.7%, due primarily to the leveraging of fixed expenses over the higher sales.

Operating income increased 65.2% to $100.3 million in 2006 from $60.7 million in 2005. As a percentage of net sales, overall operating income declined to 6.7% in 2006 from 7.1% in 2005. However, existing market operating income rose to 9.3% from 7.7%.

Interest expense increased $14.6 million in 2006 from 2005, due primarily to the additional borrowings associated with the acquisitions in 2006 and, to a lesser extent, higher interest rates. The Company's income tax rate fell slightly to 39.0% in 2006 from 40.0% in 2005, reflecting greater reversals of income tax reserves related to previously filed tax returns.

Beacon had record net income of $49.3 million in 2006, compared to $32.9 million in 2005, due principally to the increase in operating income, which was partially offset by the higher interest expense. Diluted net income per share was $1.12 in 2006 compared to $0.80 in 2005, an increase of 40%.

Cash flow from operations was $82.8 million during 2006 compared to $6.1 million during 2005. Along with the increase of $16.0 million in net income, non-cash charges for depreciation and amortization and stock-based compensation increased $17.6 million in 2006. Also, accounts payable and accrued expenses increased $37.6 million, partially due to favorable extensions in payment terms offered to the Company in 2006. In addition, in 2005, the Company curtailed its purchases in the fourth quarter and paid down accounts payable accordingly. The Company had strategically increased its inventories prior to the fourth quarter of 2005 to counteract some price increases and temporary shortages.

Robert Buck, the Company's President & Chief Executive Officer, stated, "We had another excellent year and fourth quarter, periods in which we experienced tremendous growth. Our business was very strong all year and we were able to make some significant acquisitions and open six new branches. These achievements took place while we were also raising new funds for continued growth through a successful secondary stock offering and a new $500 million credit facility which closed in early November. Although we have seen a slowdown in our business since the fourth quarter, when adjusting for five fewer business days than in the first quarter of 2006, our sales continued to grow slightly in the first quarter of fiscal year 2007 through November compared to the first quarter of 2006, considering that there has been no price inflation. As a result, we are optimistic about 2007 and excited about our future. We continue to aggressively pursue acquisitions throughout the United States and Canada that appear to be a good fit with the very successful Beacon business model."

The Company will be holding its investor conference call today, December 14, 2006, at 10:00 a.m. Eastern Time. The dial-in-number is 888.396.2384 (participant passcode 51530540) (international dial-in-number 617.847.8711). Please call five to ten minutes prior to the scheduled start-time to assure timely access to the call.

About Beacon Roofing Supply, Inc.

Beacon Roofing Supply, Inc. is a leading distributor of roofing materials and complementary building products, operating 155 branches in 31 states in the United States and Canada.

Forward-Looking Statements:

This release contains information about management's view of the Company's future expectations, plans and prospects that constitute forward-looking statements for purposes of the safe harbor provisions under the Private Securities Litigation Reform Act of 1995. Actual results may differ materially from those indicated by such forward-looking statements as a result of various important factors, including, but not limited to, those set forth in the "Risk Factors" section of the Company's latest Form 10-K. In addition, the forward-looking statements included in this press release represent the Company's views as of the date of this press release and these views could change. However, while the Company may elect to update these forward-looking statements at some point, the Company specifically disclaims any obligation to do so other than as required by federal securities laws. These forward-looking statements should not be relied upon as representing the Company's views as of any date subsequent to the date of this press release.

                      BEACON ROOFING SUPPLY, INC
           Condensed Consolidated Statements of Operations






Fourth Quarter Ended ----------------------------------- (Dollars in thousands, except per September % of September % of share data) 30, 2006 Net 24, 2005 Net (a) Sales Sales

----------------- -----------------

Net sales $431,253 100.0% $231,171 100.0% Cost of products sold 328,891 76.3% 175,405 75.9% ----------------- ----------------- Gross profit 102,362 23.7% 55,766 24.1%

Operating expenses 72,608 16.8% 38,087 16.4% ----------------- -----------------

Income from operations 29,754 6.9% 17,679 7.7%

Other expenses: Interest expense 6,304 1.5% 1,377 0.6% Loss on early retirement of debt - 0.0% - 0.0% ----------------- -----------------

Income before income taxes 23,450 5.4% 16,302 7.1% Income taxes 8,878 2.0% 5,877 2.6% ----------------- -----------------

Net income $14,572 3.4% $10,425 4.5% ================= =================

Net income per share: Basic $0.33 $0.26 =========== =========== Diluted $0.32 $0.25 =========== ===========

Weighted average shares used in computing net income per share: Basic 43,826,560 39,784,937 =========== =========== Diluted 44,930,593 41,176,503 =========== ===========

Fiscal Year Ended ----------------------------------- (Dollars in thousands, except per September % of September % of share data) 30, 2006 Net 24, 2005 Net (a) Sales Sales

----------------- -----------------

Net sales $1,500,637 100.0% $850,928 100.0% Cost of products sold 1,136,500 75.7% 643,733 75.7% ----------------- ----------------- Gross profit 364,137 24.3% 207,195 24.3%

Operating expenses 263,836 17.6% 146,476 17.2% ----------------- -----------------

Income from operations 100,301 6.7% 60,719 7.1%

Other expenses: Interest expense 19,461 1.3% 4,911 0.5% Loss on early retirement of debt - 0.0% 915 0.1% ----------------- -----------------

Income before income taxes 80,840 5.4% 54,893 6.5% Income taxes 31,529 2.1% 21,976 2.6% ----------------- -----------------

Net income $49,311 3.3% $32,917 3.9% ================= =================

Net income per share: Basic $1.15 $0.83 =========== =========== Diluted $1.12 $0.80 =========== ===========

Weighted average shares used in computing net income per share: Basic 42,903,279 39,716,933 =========== =========== Diluted 44,044,769 41,118,944 =========== ===========





(a) The fourth quarter of fiscal year 2006 had three additional business days as compared to the fourth quarter of fiscal year 2005. Note: All share and per share data reflect the June 2006 three-for-two stock split.
                      BEACON ROOFING SUPPLY, INC
                Condensed Consolidated Balance Sheets




September September 30, 2006 24, 2005 (Dollars in thousands) -------------------------------------------------- -------------------

Assets Current assets: Cash $1,847 $- Accounts receivable, net 210,676 123,345 Inventories 164,285 82,423 Prepaid expenses and other assets 38,133 22,656 Deferred income taxes 10,704 4,339 ------------------- Total current assets 425,645 232,763

Property and equipment, net 59,291 31,767 Goodwill 289,282 108,553 Other assets, net 65,672 13,904 -------------------

Total assets $839,890 $386,987 ===================



Liabilities and stockholders' equity Current liabilities: Cash overdraft $- $6,107 Accounts payable 154,878 70,158 Accrued expenses 58,719 29,146 Current portion of long-term obligations 6,657 6,348 ------------------- Total current liabilities 220,254 111,759

Borrowings under revolving lines of credit 229,752 63,769 Senior notes payable and other obligations, net of current portion 79,892 21,824 Deferred income taxes 18,823 10,890

Stockholders' equity: Common stock 439 404 Additional paid-in capital 203,433 142,038 Treasury stock - (515) Retained earnings 81,361 32,050 Accumulated other comprehensive income 5,936 4,768 ------------------- Total stockholders' equity 291,169 178,745 -------------------

Total liabilities and stockholders' equity $839,890 $386,987 ===================
                      BEACON ROOFING SUPPLY, INC
           Condensed Consolidated Statements of Cash Flows




Fiscal Year Ended ------------------- September September 30, 2006 24, 2005 (In thousands) -------------------

Operating activities: Net income $49,311 $32,917 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 23,792 8,748 Stock-based compensation 3,222 690 Loss on early retirement of debt - 915 Unrealized gain on interest rate collar (33) - Deferred income taxes (1,504) 896 Changes in assets and liabilities, net of the effects of acquisitions: Accounts receivable (15,630) (17,384) Inventories (9,120) (4,828) Prepaid expenses and other assets (4,798) (4,266) Accounts payable and accrued expenses 37,564 (11,569) ------------------- Net cash provided by operating activities 82,804 6,119 -------------------

Investing activities: Purchases of property and equipment (19,063) (10,811) Acquisition of businesses, net of cash acquired (336,274) (37,705) ------------------- Net cash used in investing activities (355,337) (48,516) -------------------

Financing activities: Borrowings under revolving lines of credit 165,776 18,726 Borrowings (repayments) under senior notes & other 58,362 (1,589) Early extinguishment of debt - (18,015) Repayment of junior subordinated notes and warrants - (34,335) Repayments on subordinated notes to related parties - (29,442) Proceeds from sale of common stock 51,576 102,765 Proceeds from exercise of options 1,551 2,109 Deferred financing costs (2,228) (342) Income tax benefit from stock-based compensation deductions in excess of the associated recognized compensation cost 5,596 - ------------------- Net cash provided by financing activities 280,633 39,877

Effect of exchange rate changes on cash (146) 107 ------------------- Net increase (decrease) in cash 7,954 (2,413) Cash (overdraft) at beginning of period (6,107) (3,694) ------------------- Cash (overdraft) at end of period $1,847 $(6,107) ===================

Non-cash financing and investing activities: None.
                      BEACON ROOFING SUPPLY INC
                  Consolidated Sales by Product Line




For the Fiscal Year Ended:

September September 24, 30, 2006 2005 (dollars in millions) Net Sales Mix % Net Mix % Growth Sales ---------------- ------- ------ ------------- Residential roofing products $731.7 48.8% $346.3 40.7% $385.4 111.3% Non-residential roofing products 448.0 29.9% 305.6 35.9% 142.4 46.6% Complementary building products 320.9 21.4% 199.0 23.4% 121.9 61.2% --------- ------ ------- ------ -------

$1,500.6 100.0% $850.9 100.0% $649.7 76.4% ========= ====== ======= ====== =======



Consolidated Sales by Product Line for Existing Markets(aa)

For the Three Months Ended:

September 30, September 24, 2006 2005 (dollars in millions) Net Sales Mix % Net Mix % Growth Sales ---------------- ------- ------ ------------- Residential roofing products $115.0 41.5% $94.2 40.8% $20.8 22.1% Non-residential roofing products 103.6 37.4% 85.2 36.9% 18.4 21.6% Complementary building products 58.7 21.2% 51.7 22.4% 7.0 13.5% --------- ------ ------- ------ -------

$277.3 100.0% $231.1 100.0% $46.2 20.0% ========= ====== ======= ====== ======= Overall existing market growth rate as adjusted for (a) below: 14.3%



For the Fiscal Year Ended:

September September 24, 30, 2006 2005 (dollars in millions) Net Sales Mix % Net Mix % Growth Sales ---------------- ------- ------ ------------- Residential roofing products $353.4 40.8% $292.9 38.8% $60.5 20.7% Non-residential roofing products 315.8 36.4% 284.1 37.6% 31.7 11.2% Complementary building products 197.6 22.8% 178.5 23.6% 19.1 10.7% --------- ------ ------- ------ -------

$866.8 100.0% $755.5 100.0% $111.3 14.7% ========= ====== ======= ====== =======

(aa)Excludes branches, such as Shelter branches, acquired during fiscal 2006. (a) The fourth quarter of fiscal year 2006 had three additional business days as compared to the fourth quarter of fiscal year 2005.



CONTACT: Beacon Roofing Supply, Inc.
Dave Grace, CFO,
978-535-7668

SOURCE: Beacon Roofing Supply, Inc.