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Beacon Roofing Supply Reports Record First Quarter 2007 Sales

February 8, 2007

PEABODY, Mass.--(BUSINESS WIRE)--Feb. 8, 2007--Beacon Roofing Supply, Inc. ("Beacon" or the "Company") (Nasdaq: BECN) announced results today for its fiscal year 2007 first quarter ended December 31, 2006 ("2007").

Sales increased 11.9% to a record $380.2 million in 2007 from $339.9 million in fiscal year 2006 that ended December 31, 2005 ("2006"), reflecting acquisitions made during fiscal year 2006, partially offset by the negative impact from having five fewer business days in 2007. Internal ("existing market") sales declined 5.5% in 2007 but increased 2.3% when calculated on a per business day basis. This existing market growth rate was still below the high pace of recent quarters and can possibly be attributed, at least in part, to a significant slowdown in new residential construction, a flattening of inflation and the prior-year extensive re-roofing and reconstruction activities in some of the Company's markets following Hurricanes Katrina and Rita. A negative sales trend continued into the first month of the second quarter of this year, which may not be reflective of the entire quarter's sales results due to the seasonality of our second quarter.

Existing markets exclude branches acquired in the four quarters prior to the start of the reporting period. During fiscal year 2006, Beacon made several major acquisitions, including the purchase of Shelter Distribution, Inc. which currently operates 58 branches, and opened six new branches. In 2007, Beacon opened two new branches and closed two branches.

Gross profit in the first quarter increased 9.6% to $91.7 million from $83.7 million a year ago, while the overall gross margin rate was 24.1% compared to 24.6% last year. The existing market gross margin rate declined to 23.8% in 2007 from 24.4% in 2006. The declines in the gross margin rates were caused partly by a product mix shift towards more non-residential roofing products, which generally have lower gross margins, and also by an increase in general competitive conditions in certain markets. The overall gross margin rate was beneficially impacted by the influence of the acquired companies' higher gross margins.

Operating expenses increased $12.7 million, or 21.9%, compared to last year, due primarily to the fiscal year 2006 acquisitions. As a percentage of net sales, overall operating expenses increased to 18.6% from 17.0%, as the acquired companies had higher expenses as a rate of their sales, including amortization expense that increased approximately $1.2 million resulting from the amortization of the intangible assets recorded for acquired companies' customer relationships.

Existing market operating expenses decreased $1.9 million, or 4.6%, due primarily to reductions in bad debt and group insurance expenses, along with lower payroll and related costs that resulted from having one less payroll week in 2007 than in 2006. These factors were partially offset by increased salary expense for new corporate and regional support positions to help manage the Company's rapid growth and increased warehouse expenses principally from five new branches opened in existing markets since last year's first quarter. Stock-based compensation (option) expense also increased $0.7 million in 2007 from 2006. As a percentage of net sales, existing market operating expenses increased slightly to 16.1% from 16.0% due primarily to the lower sales.

Operating income declined 18.1% to $21.1 million in 2007 compared to $25.7 million in 2006 due to all of the factors mentioned above. As a percentage of net sales, operating income declined to 5.5% in 2007 from 7.6% in 2006. Existing market operating income decreased to 7.7% from 8.4% of net sales.

Interest expense increased $2.3 million due primarily to the additional borrowings associated with the acquisitions in fiscal year 2006. In addition, the Company refinanced its credit facilities in 2007, which also increased its debt level while providing additional funds for future acquisitions and working capital requirements. The new credit facility provides the Company with lower interest rates than the prior credit facilities.

The Company's net income for the first quarter was $8.8 million compared to $12.9 million in 2006. Diluted net income per share was $0.20 in 2007 compared to $0.31 in 2006, a decrease of 35%.

Cash flow from operations was $3.6 million in 2007 compared to $19.6 million in 2006. This decline mostly resulted from the decline of $4.6 million in operating income and a $51.0 million decrease in accounts payable and accrued expenses, due, in part, to early payment discounts offered to the Company in 2007 and seasonal changes in purchase volume. Partially offsetting these factors was a decrease of $42.5 million in accounts receivable in 2007, mostly due to seasonal changes in our sales volume and an improvement in the number of days outstanding.

Robert Buck, the Company's President & Chief Executive Officer, stated, "Although below our expectations, we had another record quarter for sales despite five fewer business days this year and comparisons to unusually strong sales in the first quarter of fiscal 2006. The prior-year quarter benefited from hurricane business in some of our markets, higher inflation rates and an elevated level of new residential construction that has slowed considerably since that time. I am proud of the fact that we were able to reduce our existing market operating expenses in 2007 under challenging circumstances. We recently also successfully converted the remaining region of Shelter on to our enterprise-wide resource planning (ERP) computer system, which we regard as a competitive advantage. In addition, the first-quarter refinancing has provided us with available cash and borrowing capacity to continue our aggressive pursuit of acquisitions."

The Company will be holding its investor conference call today, February 8, 2007, at 10:00 a.m. Eastern Time. The dial-in-number is 866.202.4683 (participant passcode 96330772) (international dial-in-number 617.213.8846). 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 157 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




First Quarter Ended --------------------------------------- % of % of (Dollars in thousands, except December 31, Net December 31, Net per share data) 2006 (a) Sales 2005 Sales ------------------- -------------------

Net sales $ 380,209 100.0% $ 339,885 100.0% Cost of products sold 288,475 75.9% 256,178 75.4% ------------------- ------------------- Gross profit 91,734 24.1% 83,707 24.6%

Operating expenses 70,672 18.6% 57,995 17.0% ------------------- -------------------

Income from operations 21,062 5.5% 25,712 7.6%

Interest expense 6,328 1.6% 4,019 1.2% ------------------- -------------------

Income before income taxes 14,734 3.9% 21,693 6.4% Income taxes 5,929 1.6% 8,785 2.6% ------------------- -------------------

Net income $ 8,805 2.3% $ 12,908 3.8% =================== ===================

Net income per share: Basic $ 0.20 $ 0.32 ============ ============ Diluted $ 0.20 $ 0.31 ============ ============

Weighted average shares used in computing net income per share: Basic 43,869,559 40,582,107 ============ ============ Diluted 45,088,380 41,921,325 ============ ============



(a) The first quarter of fiscal year 2007 had five fewer business days as compared to the first quarter of fiscal year 2006. Note: All share and per share data reflect the June 2006 three-for-two stock split.

BEACON ROOFING SUPPLY, INC Condensed Consolidated Balance Sheets



December 31, December 31, September 30, (Dollars in thousands) 2006 2005 2006 ------------------------------ ---------------------------------------

Assets Current assets: Cash and cash equivalents $ 42,576 $ 4,006 $ 1,847 Accounts receivable, net 167,338 155,414 210,676 Inventories 165,036 152,376 164,285 Prepaid expenses and other assets 41,161 38,623 38,133 Deferred income taxes 11,238 10,686 10,704 --------------------------------------- Total current assets 427,349 361,105 425,645

Property and equipment, net 66,530 48,826 59,291 Goodwill 288,667 182,333 289,282 Other assets, net 65,676 42,242 65,672 ---------------------------------------

Total assets $ 848,222 $ 634,506 $ 839,890 =======================================



Liabilities and stockholders' equity Current liabilities: Accounts payable $ 98,024 $ 109,541 $ 154,878 Accrued expenses 63,906 54,013 58,719 Current portion of long-term obligations 6,564 24,823 6,657 --------------------------------------- Total current liabilities 168,494 188,377 220,254

Borrowings under revolving lines of credit - 118,981 229,752 Senior notes payable and other obligations, net of current portion 360,996 60,501 79,892 Deferred income taxes 18,801 20,149 18,823

Stockholders' equity: Common stock 439 437 439 Additional paid-in capital 204,842 196,662 203,433 Treasury stock - (515) - Retained earnings 90,166 44,958 81,361 Accumulated other comprehensive income 4,484 4,956 5,936 --------------------------------------- Total stockholders' equity 299,931 246,498 291,169 ---------------------------------------

Total liabilities and stockholders' equity $ 848,222 $ 634,506 $ 839,890 =======================================

BEACON ROOFING SUPPLY, INC Condensed Consolidated Statements of Cash Flows



First Quarter Ended ----------------------------------- (In thousands) December 31, 2006 December 31, 2005 -----------------------------------

Operating activities: Net income $ 8,805 $ 12,908 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 6,795 4,708 Stock-based compensation 1,330 598 Unrealized (gain) loss on interest rate collars (106) 244 Deferred income taxes (516) 258 Changes in assets and liabilities, net of the effects of acquisitions: Accounts receivable 42,548 18,558 Inventories (1,192) (15,591) Prepaid expenses and other assets (3,084) (8,063) Accounts payable and accrued expenses (50,982) 6,004 ----------------------------------- Net cash provided by operating activities 3,598 19,624 -----------------------------------

Investing activities: Purchases of property and equipment (11,390) (3,435) Acquisition of businesses, net of cash acquired 129 (173,130) ----------------------------------- Net cash used in investing activities (11,261) (176,565) -----------------------------------

Financing activities: Borrowings (repayments) under revolving lines of credit (229,752) 55,182 Borrowings under senior notes & other 287,208 57,947 Repayments of senior notes payable (5,943) (835) Net proceeds from sale of common stock - 51,569 Proceeds from exercise of options 79 754 Deferred financing costs (2,954) (1,856) Income tax benefit from stock- based compensation deductions in excess of the associated recognized compensation cost - 1,736 ----------------------------------- Net cash provided by financing activities 48,638 164,497

Effect of exchange rate changes on cash (246) 7 ----------------------------------- Net increase in cash and cash equivalents 40,729 7,563 Cash and cash equivalents (overdraft) at beginning of period 1,847 (3,557) ----------------------------------- Cash and cash equivalents at end of period $ 42,576 $ 4,006 ===================================

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



For the First Quarter Ended:

December 31, December 31, 2006 (a) 2005 Net Net (dollars in millions) Sales Mix % Sales Mix % Change -------------- ------- ------ -------------- Residential roofing products $179.2 47.1% $161.4 47.5% $ 17.8 11.0% Non-residential roofing products 120.4 31.7% 98.0 28.8% 22.4 22.9% Complementary building products 80.6 21.2% 80.5 23.7% 0.1 0.1% ------- ------ ------- ------ -------

$380.2 100.0% $339.9 100.0% $ 40.3 11.9% ======= ====== ======= ====== =======



Consolidated Sales by Product Line for Existing Markets*

For the First Quarter Ended:

December 31, December 31, 2006 (a) 2005 Net Net (dollars in millions) Sales Mix % Sales Mix % Change -------------- ------- ------ -------------- Residential roofing products $ 99.7 40.5% $111.5 42.8% $(11.8) -10.6% Non-residential roofing products 94.1 38.2% 91.0 34.9% 3.1 3.4% Complementary building products 52.4 21.3% 58.0 22.3% (5.6) -9.7% ------- ------ ------- ------ -------

$246.2 100.0% $260.5 100.0% $(14.3) -5.5% ======= ====== ======= ====== =======



Existing Market Sales By Business Day (b) during the First Quarter Ended:

December 31, December 31, 2006 2005 Net Net (dollars in millions) Sales Mix % Sales Mix % Change -------------- ------- ------ -------------- Residential roofing products $1.635 40.5% $1.689 42.8% $(0.05) -3.2% Non-residential roofing products 1.543 38.2% 1.379 34.9% 0.16 11.9% Complementary building products 0.859 21.3% 0.878 22.3% (0.02) -2.2% ------- ------ ------- ------ -------

$4.037 100.0% $3.946 100.0% $ 0.09 2.3% ======= ====== ======= ====== =======



*Excludes branches, such as Shelter branches, acquired during fiscal 2006. (a) The first quarter of fiscal year 2007 had five fewer business days as compared to the first quarter of fiscal year 2006. (b) Calculated by dividing the total first-quarter existing market sales above by the number of business days in the respective quarter. This table is being presented since there was a significant difference in the number of business days between this year and last year's first quarter and we therefore believe this information may be useful to investors.

CONTACT:
Beacon Roofing Supply, Inc.
Dave Grace
978-535-7668 x14
CFO

SOURCE:
Beacon Roofing Supply, Inc.

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