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Beacon Roofing Supply Reports Fourth-Quarter Sales of $494 Million and EPS of $0.25

November 28, 2007

PEABODY, Mass., Nov 28, 2007 (BUSINESS WIRE) -- Beacon Roofing Supply, Inc. ("Beacon" or the "Company") (NASDAQ: BECN) announced results today for its fiscal 2007 fourth quarter and twelve months ended September 30, 2007. Fourth Quarter

Sales increased 14.5% to $493.8 million in 2007 from $431.3 million in the fourth quarter of last year that ended September 30, 2006. This increase was due to the acquisitions completed since last year's fourth quarter, including North Coast Commercial Roofing Systems ("North Coast") acquired at the start of this year's third quarter. The positive impact from the acquisitions was partially offset by a decline of 8.3% in internal ("existing market") sales that was primarily caused by a 16.4% decline in residential roofing sales, with non-residential (commercial) roofing and complementary product sales in existing markets unchanged and down only 1.6%, respectively. On a per business day basis, existing market sales were off 9.7% compared to last year's fourth quarter, which had one less business day. Existing market sales grew 14.3% in last year's fourth quarter. There have been continued lower levels of new home construction activities in most markets this year and flat-to-declining material prices. In addition, there has been a significant slowdown in reconstruction and reroofing activities in the markets that experienced damages from Hurricanes Katrina and Rita. Six new branches helped to offset a portion of these negative influences on sales.

Existing markets include new branches opened in existing markets, but exclude branches acquired in the four quarters prior to the start of the reporting period. In addition to the 2007 acquisition of North Coast, Beacon made several major acquisitions during the fiscal year ended September 30, 2006, including the October 2005 purchase of Shelter Distribution, Inc. ("Shelter"), which operated 57 branches at the end of 2007. Shelter is included in existing markets for the fourth-quarter comparisons but in acquired markets for the annual comparisons. Six new branches were opened in existing markets and two new branches were opened and two closed in acquired markets since September 30, 2006. In the fourth quarter of 2007, Beacon opened one new branch.

Gross profit in the fourth quarter increased 5.7% to $108.2 million from $102.4 million a year ago due to the acquisitions and the new branches, while the gross margin rate decreased to 21.9% from 23.7% last year. The existing market gross margin rate declined to 23.0% in 2007 from 23.7% in 2006. The declines in the gross margin rates were caused primarily by an increase in competitive conditions due to the business slowdown in the industry and a higher mix of non-residential roofing sales, which traditionally have lower gross margin rates. The overall gross margin rate was also impacted by a lower gross margin rate in acquired markets, primarily North Coast, compared to existing markets. North Coast's product mix is comprised of over 95% non-residential roofing products. The fourth quarter of 2006 included some unfavorable physical inventory adjustments.

Operating expenses increased $9.3 million, or 12.7%, due to the impact of the companies acquired since last year's fourth quarter and the new branches, partially offset by lower payroll costs and other cost-saving steps implemented as a result of the sales slowdown. Operating expenses in 2007 included $4.6 million for the amortization of intangible assets recorded under purchase accounting compared to $2.7 million in 2006. As a percentage of net sales, overall operating expenses decreased to 16.6% from 16.8%, mostly due to lower operating costs as a percentage of sales at North Coast, partially offset by the impact of the lower existing market sales and the relatively fixed nature of the Company's expenses.

Existing market operating expenses dropped $4.6 million but increased as a percentage of sales by 0.4% due primarily to the new branches and lower existing market sales. These factors were partially offset by lower bad debts, favorable insurance claims experience, expense reduction efforts and an increased allocation of expenses to acquired markets.

The Company realized operating income of $26.3 million in 2007 compared to $29.8 million in 2006, reflecting the higher expenses partially offset by the higher gross profit. As a percentage of net sales, operating income was 5.3% compared to the prior-year rate of 6.9%. The existing market operating income was 5.9% of net sales compared to an operating income rate of 6.9% in 2006.

Interest expense increased $1.0 million due primarily to the additional borrowings associated with the acquisitions. In addition, the Company refinanced its credit facilities in the first quarter of 2007, which also increased the debt level while providing additional funds for future acquisitions and working capital requirements. The new credit facility also provides the Company with lower interest rates than the prior credit facilities.

The Company's net income for the fourth quarter was $11.3 million compared to net income of $14.6 million in 2006. Diluted net income per share was $0.25 compared to $0.32 in 2006. Income tax expense was $7.7 million in the fourth quarter of 2007, an effective tax rate of 40.5%, compared to $8.9 million last year, an effective tax rate of 37.9%. Last year's fourth quarter included a reversal of an income tax reserve related to previously filed tax returns. Annual

Fiscal 2007 sales increased 9.7% to $1.65 billion in 2007 from $1.50 billion in 2006, reflecting the positive impact from the acquisitions, partially offset by a decline of 4.8% in existing market sales, with decreases in residential roofing and complementary building product sales. Existing market non-residential sales increased 2.7%. The existing market sales decline can be attributed to the same factors mentioned above for the fourth-quarter decline along with harsher winter conditions in some of our markets and four fewer business days in 2007, partially offset by the new branch sales. When calculated on a per business day basis, existing market sales declined 3.3% in 2007 from 2006.

Annual gross profit increased 2.7% to $373.9 million in 2007 from $364.1 million in 2006 due to the acquisitions, partially offset by a decline in existing market gross profit. Gross margin declined from 24.3% to 22.7%, while gross margin in existing markets declined from 24.2% to 23.4%. These declines were due primarily to an increase in competitive conditions, an increased mix of non-residential roofing sales, and the inclusion of North Coast's lower gross margin rate in the overall gross profit beginning in this year's third quarter.

Annual operating expenses increased $40.3 million, or 15.3%, reflecting an increase of $44.5 million from the acquired companies, partially offset by a decrease of $4.2 million or 2.6% in existing markets. Amortization of intangible assets recorded under purchase accounting increased $5.3 million. Stock option expense increased $1.8 million. The existing market decrease was primarily due to lower payroll costs and other cost-saving steps associated with the sales decline, favorable insurance claims experience and an increased allocation of expenses to acquired markets, partially offset by expenses at the new branches. Existing market depreciation and amortization expense increased $1.4 million.

As a percentage of net sales, operating expenses increased to 18.5% from 17.6% due primarily to the lower existing market sales and a higher expense rate from the acquired companies, including the increase in amortization of intangible assets recorded under purchase accounting. The operating expense rate in existing markets increased to 16.3% from 15.9% due to the lower sales, partially offset by the expense reductions.

Annual operating income decreased 30.4% to $69.8 million in 2007 from $100.3 million in 2006. As a percentage of net sales, operating income declined to 4.2% from 6.7%, reflecting the lower gross margin rate and higher expense rate. Existing market operating margin fell to 7.1% from 8.3%.

Annual interest expense increased $8.0 million to $27.4 million in 2007 due primarily to the additional borrowings associated with the acquisitions. Income tax expense of $17.1 million was recorded in 2007 compared to $31.5 million in 2006. The Company's effective tax rate is 40.3% for 2007 compared to a rate of 39.0% for 2006 that included reversals of certain income tax reserves related to previously filed tax returns.

Fiscal 2007 net income was $25.3 million in 2007, down from $49.3 million in 2006, a decrease of 48.7%. Diluted net income per share for the year was $0.56 in 2007 compared to $1.12 per share in 2006, a decline of 50.0%.

Cash flow from operations was $63.8 million in 2007 compared to $82.8 million in 2006. This decrease was primarily due to the lower net income, partially offset by higher non-cash charges for depreciation and amortization and stock option expenses. Also impacting the decline in cash from operations was a larger increase in accounts receivable and a small decrease in accounts payable and accrued expenses, mostly offset by reductions in inventories and prepaid expenses and other assets this year. These changes in assets and liabilities exclude the effects of businesses acquired.

Robert Buck, the Company's Chairman & Chief Executive Officer, stated: "Fiscal 2007 was a challenging year for us after several years of strong sales and profit growth and we are disappointed in our overall financial results, although we did achieve higher levels of sales from our acquisitions and newly opened branches. The continuing decline of new residential construction in most of our markets has had an adverse impact on both demand and profitability for our residential roofing and complementary building products, as have the significant and continuing slowdowns in the markets affected by Hurricanes Katrina and Rita. Our commercial business, however, was stronger and helped to offset some of the negative residential impact."

"One of the highlights of fiscal 2007 was our third-quarter acquisition of North Coast, which added both new geography and strengthened our position as a leader in the commercial roofing supply industry. In addition, Paul Isabella recently joined Beacon as our new President and Chief Operating Officer and we're excited about the improvements he can bring to our Company as we seek to improve our profitability, especially in our acquired markets, and better position ourselves for future growth. Although fiscal 2008 may also present a challenging environment for us, we remain confident in our business model and optimistic about our future."

There will be a conference call this morning at 10:00 a.m. EST to discuss these results. The conference call dial-in number is 888-221-9542 (international dial-in number 913-312-1393). To assure timely access, participants should call in before 10:00 a.m.

Within two hours after the call, a webcast of the call will be available on the "Events & Presentations" page of the "Investor Relations" section of the Company's web site at http://www.beaconroofingsupply.com. A replay of the conference call will also be available at 888-203-1112 (participant passcode 2493293) (international dial-in number 719-457-0820 with same passcode) for a week following the call.

Beacon Roofing Supply, Inc. is a leading distributor of roofing materials and complementary building products operating 178 branches in 34 states in the United States and Eastern 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.

BECN-F

                      BEACON ROOFING SUPPLY, INC
           Condensed Consolidated Statements of Operations
            (Dollars in thousands, except per share data)

                                         Fourth Quarter Ended
                                 -------------------------------------
                                             % of               % of
                                 September    Net   September    Net
                                   30, 2007   Sales   30, 2006   Sales
                                 ------------------ ------------------


Net sales                        $   493,761 100.0% $   431,253 100.0%
Cost of products sold                385,580  78.1%     328,891  76.3%
                                 ------------------ ------------------
Gross profit                         108,181  21.9%     102,362  23.7%

Operating expenses                    81,860  16.6%      72,608  16.8%
                                 ------------------ ------------------

Income from operations                26,321   5.3%      29,754   6.9%

Interest expense                       7,324   1.4%       6,304   1.5%
                                 ------------------ ------------------

Income before income taxes            18,997   3.8%      23,450   5.4%
Income taxes                           7,689   1.6%       8,878   2.1%
                                 ------------------ ------------------

Net income                       $    11,308   2.3% $    14,572   3.4%
                                 ================== ==================

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

Weighted average shares used in
 computing net income per share:

                  Basic           44,273,312         43,826,560
                                 ===========        ===========
                  Diluted         45,040,670         44,930,593
                                 ===========        ===========

                                           Fiscal Year Ended
                                 -------------------------------------
                                 September   % of               % of
                                  30, 2007    Net   September    Net
                                     (a)      Sales   30, 2006   Sales
                                 ------------------ ------------------


Net sales                        $ 1,645,785 100.0% $ 1,500,637 100.0%
Cost of products sold              1,271,868  77.3%   1,136,500  75.7%
                                 ------------------ ------------------
Gross profit                         373,917  22.7%     364,137  24.3%

Operating expenses                   304,109  18.5%     263,836  17.6%
                                 ------------------ ------------------

Income from operations                69,808   4.2%     100,301   6.8%

Interest expense                      27,434   1.7%      19,461   1.3%
                                 ------------------ ------------------

Income before income taxes            42,374   2.6%      80,840   5.4%
Income taxes                          17,095   1.0%      31,529   2.1%
                                 ------------------ ------------------

Net income                       $    25,279   1.5% $    49,311   3.3%
                                 ================== ==================

Net income per share:
                  Basic          $      0.57        $      1.15
                                 ===========        ===========
                  Diluted        $      0.56        $      1.12
                                 ===========        ===========

Weighted average shares used in
 computing net income per share:

                  Basic           44,083,915         42,903,279
                                 ===========        ===========
                  Diluted         44,971,932         44,044,769
                                 ===========        ===========

(a) Fiscal year 2007 had four fewer business days as compared to
 fiscal year 2006.
Note: Certain additions of the percentages of net sales may not foot
 due to rounding. All share and per share data reflect the June 2006
 three-for-two stock split.

                      BEACON ROOFING SUPPLY, INC
                Condensed Consolidated Balance Sheets

(In thousands)                                   September  September
                                                  30, 2007   30, 2006
                                                 ---------- ----------

Assets
Current assets:
 Cash and cash equivalents                       $    6,469   $  1,847
 Accounts receivable, net                           267,563    210,676
 Inventories                                        165,848    164,285
 Prepaid expenses and other assets                   34,509     38,133
 Deferred income taxes                               13,196     10,704
                                                 ---------- ----------
Total current assets                                487,585    425,645

Property and equipment, net                          69,753     59,291
Goodwill                                            355,155    289,282
Other assets, net                                    94,167     65,672
                                                 ---------- ----------

Total assets                                     $1,006,660   $839,890
                                                 ========== ==========


Liabilities and stockholders' equity
Current liabilities:
 Accounts payable                                $  183,257   $154,878
 Accrued expenses                                    54,020     58,719
 Current portion of long-term obligations            34,773      6,657
                                                 ---------- ----------
Total current liabilities                           272,050    220,254

Borrowings under revolving lines of credit, net
 of current portion                                       -    229,752
Senior notes payable and other obligations, net
 of current portion                                 374,270     79,892
 Deferred income taxes                               36,490     18,823

Stockholders' equity:
Common stock                                            443        439
Additional paid-in capital                          211,567    203,433
Retained earnings                                   106,640     81,361
Accumulated other comprehensive income                5,200      5,936
                                                 ---------- ----------
Total stockholders' equity                          323,850    291,169
                                                 ---------- ----------

Total liabilities and stockholders' equity       $1,006,660   $839,890
                                                 ========== ==========

                      BEACON ROOFING SUPPLY, INC
           Condensed Consolidated Statements of Cash Flows

                                                  Fiscal Years Ended

                                                 September  September
                                                     30,        30,
(In thousands)                                        2007       2006

Operating activities:
Net income                                       $  25,279  $  49,311
Adjustments to reconcile net income to net cash
 provided by operating activities:
 Depreciation and amortization                      32,863     23,792
 Stock-based compensation                            4,983      3,222
 Unrealized (gain) loss on interest rate collars         -        (33)
 Deferred income taxes                               2,022     (1,504)
Changes in assets and liabilities, net of the
 effects of acquisitions:
  Accounts receivable                              (22,048)   (15,630)
  Inventories                                       13,815     (9,120)
  Prepaid expenses and other assets                  7,008     (4,798)
  Accounts payable and accrued expenses               (107)    37,564
                                                 ---------- ----------
Net cash provided by operating activities           63,815     82,804
                                                 ---------- ----------

Investing activities:
Purchases of property and equipment                (23,132)   (19,063)
Acquisition of businesses, net of cash acquired   (120,154)  (336,274)
                                                 ---------- ----------
Net cash used in investing activities             (143,286)  (355,337)
                                                 ---------- ----------

Financing activities:
Borrowings (repayments) under revolving lines of
 credit, net                                      (203,684)   165,776
Borrowings under senior notes & other              287,355     58,362
Net proceeds from sale of common stock                   -     51,576
Proceeds from exercise of options                    1,115      1,551
Deferred financing costs                            (3,087)    (2,228)
Income tax benefit from stock-based compensation
 deductions in excess of the associated
 recognized compensation cost                        2,040      5,596
                                                 ---------- ----------
Net cash provided by financing activities           83,739    280,633

Effect of exchange rate changes on cash                354       (146)
                                                 ---------- ----------
Net increase in cash and cash equivalents            4,622      7,954

Cash and cash equivalents (overdraft) at
 beginning of period                                 1,847     (6,107)
                                                 ---------- ----------
Cash and cash equivalents (overdraft) at end of
 period                                          $   6,469  $   1,847
                                                 ========== ==========

Non-cash financing and investing activities:
Conversion of senior notes payable to new senior
 notes                                           $  66,839  $  25,160

                      BEACON ROOFING SUPPLY, INC
             Consolidated Sales by Product Line-Unaudited


                           For the Fourth Quarter Ended:

                           September 30,(a)September 30,
                                2007            2006
                            Net             Net
(dollars in millions)       Sales Mix %     Sales Mix %     Change
                           ------ ------   ------ ------ -------------
Residential roofing
 products                  $191.0  38.7%   $207.8  48.2% $(16.8) -8.1%
Non-residential roofing
 products                   211.0  42.7%    135.5  31.4%   75.5  55.7%
Complementary building
 products                    91.8  18.6%     88.0  20.4%    3.8   4.3%
                           ------ ------   ------ ------ -------

                           $493.8 100.0%   $431.3 100.0% $ 62.5  14.5%
                           ====== ======   ====== ====== =======

      Consolidated Sales by Product Line for Existing Markets(1)

                 For the Fourth Quarter Ended:
                                                             % Change
                                                               Based
                                                                On
                 September 30,(a)September 30,                Average
                      2007            2006                     Sales
                                                               Per
(dollars in       Net             Net                         Business
 millions)        Sales Mix %     Sales Mix %      Change     Day (b)
                 ------ ------   ------ ------ -----------------------
Residential
 roofing
 products        $171.8  44.3%   $205.5  48.7% $(33.7) -16.4%   -17.7%
Non-residential
 roofing
 products         129.2  33.4%    129.1  30.6%    0.1    0.1%    -1.5%
Complementary
 building
 products          86.4  22.3%     87.8  20.8%   (1.4)  -1.6%    -3.1%
                 ------ ------   ------ ------ -------

                 $387.4 100.0%   $422.4 100.0% $(35.0)  -8.3%    -9.7%
                 ====== ======   ====== ====== =======




(1) Excludes branches acquired during the four quarters prior to the
 start of the fourth quarter of fiscal 2007.
(a) The fourth quarter of fiscal 2007 had one additional business day
 compared to the fourth quarter of fiscal 2006.
(b) Calculated by dividing the existing market sales by the number of
 business days in the period.

                      BEACON ROOFING SUPPLY, INC
             Consolidated Sales by Product Line-Unaudited


                       For the Fiscal Years Ended:

                       September 30,   September 30,
                           2007 (a)          2006
                         Net             Net
(dollars in millions)    Sales  Mix %    Sales  Mix %      Change
                       -------- ------ -------- ------ ---------------
Residential roofing
 products              $  699.3  42.5% $  731.7  48.8% $ (32.4)  -4.4%
Non-residential
 roofing products         591.9  36.0%    448.0  29.9%   143.9   32.1%
Complementary building
 products                 354.6  21.5%    320.9  21.4%    33.7   10.5%
                       -------- ------ -------- ------ --------

                       $1,645.8 100.0% $1,500.6 100.0% $ 145.2    9.7%
                       ======== ====== ======== ====== ========


      Consolidated Sales by Product Line for Existing Markets(1)

                       For the Fiscal Years Ended:

                       September 30,   September 30,
                           2007 (a)          2006
                         Net             Net
(dollars in millions)    Sales  Mix %    Sales  Mix %      Change
                       -------- ------ -------- ------ ---------------
Residential roofing
 products              $  399.3  41.1% $  435.1  42.7% $ (35.8)  -8.2%
Non-residential
 roofing products         365.7  37.7%    356.1  34.9%     9.6    2.7%
Complementary building
 products                 205.5  21.2%    228.7  22.4%   (23.2) -10.1%
                       -------- ------ -------- ------ --------

                       $  970.5 100.0% $1,019.9 100.0% $ (49.4)  -4.8%
                       ======== ====== ======== ====== ========


  Existing Market Sales By Business Day (b) During the Fiscal Years
                                Ended:

                       September 30,   September 30,
                             2007            2006
                         Net             Net
(dollars in millions)    Sales  Mix %    Sales  Mix %      Change
                       -------- ------ -------- ------ ---------------
Residential roofing
 products              $  1.585  41.1% $  1.700  42.7% $(0.115)  -6.8%
Non-residential
 roofing products         1.451  37.7%    1.391  34.9%   0.060    4.3%
Complementary building
 products                 0.815  21.2%    0.893  22.4%  (0.078)  -8.7%
                       -------- ------ -------- ------ --------

                       $  3.851 100.0% $  3.984 100.0% $(0.133)  -3.3%
                       ======== ====== ======== ====== ========


(1) Excludes branches acquired during fiscal 2006, including Shelter
 branches, and branches acquired during fiscal 2007, including North
 Coast branches.
(a) Fiscal 2007 had four fewer business days as compared to fiscal
 2006.
(b) Calculated by dividing the total annual existing market sales
 above by the number of business days.

                      BEACON ROOFING SUPPLY, INC
                     Results by Market-Unaudited


For the
 Three
 Months
 Ended       Existing Markets(1) Acquired Markets     Consolidated
                September 30,      September 30,      September 30,
(in
 thousands)    2007      2006      2007     2006     2007      2006
------------ --------- --------- --------- ------- --------- ---------



Net Sales    $387,407  $422,760  $106,354  $8,493  $493,761  $431,253

Gross Profit   89,265   100,072    18,916   2,290   108,181   102,362
Gross Margin     23.0%     23.7%     17.8%   27.0%     21.9%     23.7%

Operating
 Expenses      66,479    71,049    15,381   1,559    81,860    72,608
Operating
 Expenses as
 a % of net
 sales           17.2%     16.8%     14.5%   18.4%     16.6%     16.8%

Operating
 Income      $ 22,786  $ 29,023  $  3,535  $  731  $ 26,321  $ 29,754
Operating
 Margin           5.9%      6.9%      3.3%    8.6%      5.3%      6.9%


(1) Excludes branches acquired during the four quarters prior to the
 start of the fourth quarter of fiscal 2007.

Beacon Roofing Supply, Inc.
Earnings Before Interest, Taxes, Depreciation and Amortization and
 Stock-Based Compensation ("Adjusted EBITDA")
Unaudited
(Dollars in thousands, except per share data)

                                  Three Months Ended Fiscal Year Ended
                                     September 30,     September 30,
                                  ------------------ -----------------
                                    2007      2006     2007     2006
                                  --------- -------- -------- --------


Net income                        $  11,308 $ 14,572 $ 25,279 $ 49,311
Interest expense, net                 7,324    6,304   27,434   19,461
Income taxes                          7,689    8,878   17,095   31,529
Depreciation and amortization         9,542    6,649   32,863   23,792
Stock-based compensation              1,040    1,066    4,983    3,222
                                  --------- -------- -------- --------

Adjusted EBITDA (1)               $  36,903 $ 37,469 $107,654 $127,315
                                  ========= ======== ======== ========
(1) Adjusted EBITDA is defined as net income plus interest expense
 (net of interest income), income taxes, depreciation and amortization
 and stock-based compensation (i.e. stock option expense). EBITDA is a
 measure commonly used in the distribution industry, and we present
 Adjusted EBITDA to enhance your understanding of our operating
 performance. Adjusted EBITDA is used in our bank covenants and we use
 Adjusted EBITDA as an internal performance measurement and as one
 criterion for evaluating our performance relative to that of our
 peers. We believe that Adjusted EBITDA is an operating performance
 measure that provides investors and analysts with a measure of
 operating results unaffected by differences in capital structures,
 capital investment cycles, and ages of related assets among otherwise
 comparable companies. Further, we believe that Adjusted EBITDA is a
 useful measure because it improves comparability of results of
 operations, since purchase accounting used for acquisitions can
 render depreciation and amortization non-comparable between periods.
 Management uses these supplemental measures to evaluate performance
 period over period and to analyze the underlying trends in the
 Company's business and to establish operational goals and forecasts
 that are used in allocating resources. We expect to compute our non-
 GAAP financial measures using the same consistent method from quarter
 to quarter and year to year.

While we believe Adjusted EBITDA is a useful measure for investors, it
 is not a measurement presented in accordance with United States
 generally accepted accounting principles, or GAAP. You should not
 consider Adjusted EBITDA in isolation or as a substitute for net
 income, cash flows from operations, or any other items calculated in
 accordance with GAAP. In addition, Adjusted EBITDA has inherent
 material limitations as a performance measure. It does not include
 interest expense and, because we have borrowed money, interest
 expense is a necessary element of our costs. In addition, Adjusted
 EBITDA does not include depreciation and amortization expense.
 Because we have capital and intangible assets, depreciation and
 amortization expense is a necessary element of our costs. Adjusted
 EBITDA also does not include stock-based compensation, which is a
 necessary element of our costs since we provide stock options to key
 members of management as an important incentive to maximize overall
 company performance and as a benefit. Moreover, Adjusted EBITDA does
 not include taxes, and payment of taxes is a necessary element of our
 operations. Accordingly, since Adjusted EBITDA excludes these items,
 it has material limitations as a performance measure. The Company's
 management separately monitors capital expenditures, which impact
 depreciation expense, as well as amortization expense, interest
 expense, and income tax expense. Because not all companies use
 identical calculations, our presentation of Adjusted EBITDA may not
 be comparable to other similarly titled measures of other companies.

SOURCE: Beacon Roofing Supply, Inc.

Beacon Roofing Supply, Inc.
Dave Grace, 978-535-7668 x14
CFO
dgrace@beaconroofingsupply.com

Copyright Business Wire 2007

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