Exhibit 99.1

NCI Building Systems Reports
Second Quarter Fiscal 2010 Results

	•		Sequential Improvement Achieved in Revenues and Operating Results
	•		Tonnage Volume Up Sequentially and Year-Over-Year
	•		Coatings and Components Groups Post Operating Profits
	•		Buildings Group Backlog Increased 7% Sequentially to $259 Million

HOUSTON, TX — (MARKET WIRE) — 06/08/10 — NCI Building Systems, Inc. (NYSE: NCS) today reported financial results for the second quarter ended May 2, 2010.

Second Quarter 2010 Financial Results

“Second quarter operating performance reflected market share gains despite continued softness in the overall business environment,” said Norman C. Chambers, NCI’s Chairman, President and Chief Executive Officer. “McGraw-Hill’s data indicates that nonresidential construction starts in square footage terms declined by 27.5% in this year’s second quarter compared to 2009. By contrast, our tonnage volume in the second quarter increased year-over-year and sequentially, and volume trends were positive throughout the quarter.”

“Both our Coatings group and our Components group reported sequential growth in operating profits due to a combination of higher sales volumes and increased spreads over material costs. As expected, our Buildings group’s operating results continued to be negatively affected by compressed margins on projects that were booked in 2009 prior to the completion of our refinancing. The Buildings group demonstrated positive momentum in April, as spreads improved on the month’s shipments and boosted operating margins. We expect this unit to return to profitability in the third quarter,” Mr. Chambers noted.

For the second quarter, sales were $202.4 million, up 10.6% sequentially from the $182.9 million reported in the prior quarter, but 10.0% below the $224.7 million reported in last year’s second quarter.

Gross profit margin was 19.8% up from 17.6% in the prior quarter and 14.0% in the year-ago second quarter. Exclusive of special charges, gross margin was 19.7% compared to 18.2% in the prior quarter and 21.0% in the 2009 second quarter.

Selling, general and administrative expenses were $48.4 million or 23.9% of revenues and included $0.6 million of pre-tax expenses related to the recapitalization transaction, which was completed in October 2009. This compares to $44.4 million, or 24.3% of revenues in the prior quarter and $54.7 million, or 24.3% of revenues in last year’s second quarter.

The Company incurred an operating loss of $9.2 million, inclusive of an $829,000 restructuring charge. In the prior quarter, the operating loss was $12.7 million, inclusive of a $524,000 restructuring charge, and in last year’s second quarter the operating loss was $132.0 million, inclusive of $124.6 million in impairment, restructuring and other charges.

Adjusted EBITDA, defined as earnings before interest, taxes, depreciation and amortization and cash and other non-cash items in accordance with the Company’s bank credit agreement, was $1.1 million compared to a loss of $2.6 million for the 2010 first quarter and $3.1 million in the last year’s second quarter.

For the second quarter, the Company reported a net loss applicable to common shares of $257.3 million, which included the accrual of preferred stock dividends and accretion of $8.4 million and a beneficial conversion feature of $241.3 million. This compares to a net loss applicable to common shares of $18.8 million in the 2010 first quarter, which included the accrual of convertible preferred stock dividends and

accretion and a beneficial conversion feature of $8.3 million and a net loss of $121.6 million in the 2009 second quarter. The loss per diluted share in this year’s second quarter was $14.15 compared to $31.22 in last year’s second quarter, each adjusted for the 1-for-5 reverse split that was effective at the close of market on March 5, 2010.

In the second quarter of fiscal 2010, the Company recognized a non-cash beneficial conversion charge of $241.3 million. As previously disclosed, the completion of the reverse stock split eliminated the contingencies regarding the convertibility of NCI’s convertible preferred stock to investment funds managed by Clayton, Dubilier & Rice (CD&R) and resulted in the recognition of the previously-deferred non-cash beneficial conversion charge of $230.7 million. In addition, the Company recognized a non-cash beneficial conversion charge of $10.6 million related to accrued paid-in-kind dividends of its convertible preferred stock.

The weighted average number of common shares used in the calculation of second quarter 2010 per share amounts was 18.2 million compared to 3.9 million last year.

“Our strong balance sheet affords us important financial flexibility. In the second quarter we continued to invest in engineering processes and technology to further lower our costs per ton, and we made opportunistic raw material purchases in support of our customers,” Mr. Chambers said.

Inventory levels increased 11.8% sequentially to $100.6 million, reflecting traditional seasonal patterns, higher steel prices and raw material pre-buys. Annualized inventory turnover was 6.3 turns for the second quarter compared to 7.3 turns for the first quarter.

Capital expenditures were $3.9 million for the first half of the fiscal year; Full year fiscal 2010 capital expenditures are expected to be between $11 million and $13 million.

Second Quarter Segment Performance

The Company reported an adjusted operating loss of $8.5 million, which is reconciled with the reported GAAP operating loss in the table below.

NCI BUILDING SYSTEMS, INC.
BUSINESS SEGMENTS
NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS
RECONCILIATION OF OPERATING INCOME (LOSS) TO ADJUSTED OPERATING INCOME (LOSS) EXCLUDING SPECIAL CHARGES
FOR THE THREE MONTHS ENDED MAY 2, 2010
(Unaudited)
(In thousands)

		For the Three Months Ended May 2, 2010
		Metal Coil				Metal				Engineered
		Coating				Components				Building Systems				Corporate				Consolidated
Operating income (loss), GAAP basis		$	4,092			$	5,613			$	(5,662	)		$	(13,213	)		$	(9,170	)
Asset impairments (recovery)			—				4				(120	)			—				(116	)
Restructuring charges			—				156				673				—				829
“Adjusted” operating income (loss) (1)		$	4,092			$	5,773			$	(5,109	)		$	(13,213	)		$	(8,457	)

“Each of our business units operated under weak market conditions and faced competitive pricing pressures and higher steel costs,” Mr. Chambers noted. “Our integrated business model continues to help us navigate these difficult prevailing market conditions, with higher intersegment sales increasing the

absorption of fixed costs in the quarter. External sales across all three groups benefitted from new product development and expansion initiatives.”

The Components group’s performance benefitted from lower operating costs and a substantial increase in intersegment sales this quarter, resulting in a significant sequential increase in operating income despite modest external sales growth.

The success of sales initiatives both within and outside of the nonresidential construction industry enabled the Coatings group to increase sales by 14.7% sequentially; a more favorable revenue mix and greater fixed cost absorption drove a 31.2% sequential increase in operating income.

The Buildings group’s results continued to reflect overall weakness in nonresidential construction activity and significant margin contraction related to projects booked in previous periods. The unit did have some positive momentum illustrated by improved booking activity throughout the second quarter and a 7% sequential increase in backlog from first quarter 2010.

Market Commentary

Nonresidential construction activity measured in square feet declined significantly from the comparable period in 2009. McGraw-Hill reported that new construction activity measured in square feet was down 27.5% in the Company’s fiscal 2010 second quarter compared to the same period of 2009, and NCI’s traditionally strong commercial and industrial markets were off approximately 48% as reported in McGraw-Hill’s April data.

The American Institute of Architect’s Architectural Billing Index published for April indicated a third straight month of improvement to 48.5, the highest reading for the index since it fell below 50 in early 2008. McGraw-Hill is currently forecasting that nonresidential construction activity measured in square feet will be 6% lower in calendar 2010 compared to calendar 2009.

Outlook

“Based on the momentum we experienced in the second quarter and current booking activity, we expect a seasonal pick-up in the second half of our fiscal 2010 that is similar to last year’s second half, but more in line with our historical pattern of the fourth quarter being our seasonally strongest,” noted Mr. Chambers.

“Demand for our products, however, remains soft, visibility is limited, and we do not expect a significant market recovery this year. Within this challenging environment, we continue to make progress in positioning NCI for future growth. Specifically, we have:

	•		Invested in technology and systems to support our builder network by shortening order to delivery cycles, which is critical in the current construction environment.
	•		Broadened our geographic footprint and end market focus by expanding our builder network.
	•		Ramped up marketing and production related to our insulated panel line; we plan to add another shift in the third quarter to accommodate current bookings.
	•		Continued to diversify our external customer base by capturing new business for our coatings services in the electronics and lighting industries.

These successes give us full confidence in NCI’s prospects for meaningful revenue and profit growth once our markets recover,” Mr. Chambers said.

The NCI Building Systems, Inc. second quarter conference call is scheduled for June 8, 2010 at 5:00 PM ET. Please call 1-412-858-4600 to participate in the call. To listen to a live broadcast of the call over the Internet or to review the archived call, please visit the Company’s website at www.ncilp.com. To access the taped replay, please dial 1-412-317-0088 and the passcode 419727# when prompted. The Webcast archive and taped replay will both be available two hours after the call through June 15, 2010.

NCI Building Systems, Inc. is one of North America’s largest integrated manufacturers of metal products for the nonresidential building industry. NCI is comprised of a family of companies operating manufacturing facilities across the United States and Mexico, with additional sales and distribution offices throughout the United States and Canada.

Forward Looking Statements

This press release contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 and Section 27A of the Securities Act. These statements and other statements identified by words such as “believe,” “guidance,” “potential,” “expect,” “should,” “will” and similar expressions are forward looking statements within the meaning of the “safe harbor” provisions of the Private Securities Litigation Reform Act of 1995. These forward-looking statements reflect our current expectations and/or beliefs concerning future events. As a result, these forward-looking statements rely on a number of assumptions, forecasts, and estimates and, as a result, these forward looking statements are subject to a number of risks and uncertainties that may cause the Company’s actual performance to differ materially from that projected in such statements. Among the factors that could cause actual results to differ materially include, but are not limited to industry cyclicality and seasonality and adverse weather conditions; ability to service the Company’s debt; fluctuations in customer demand and other patterns; raw material pricing and supply; competitive activity and pricing pressure; general economic conditions affecting the construction industry; financial crises or fluctuations in the U.S. and abroad; changes in laws or regulations; and the volatility of the Company’s stock price. Item 1A “Risk Factors” in the Company’s Annual Report on Form 10-K for the fiscal year ended November 1, 2009, identifies other important factors, though not necessarily all such factors, that could cause future outcomes to differ materially from those set forth in the forward-looking statements. NCI expressly disclaims any obligation to release publicly any updates or revisions to these forward-looking statements to reflect any changes in its expectations.

NCI BUILDING SYSTEMS, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)
(In thousands, except per share data)
(2009 as Adjusted (1))

		For the Three Months Ended								For the Six Months Ended
		May 2,				May 3,				May 2,				May 3,
		2010				2009				2010				2009
Sales		$	202,358			$	224,719			$	385,245			$	485,083
Cost of sales, excluding lower of cost or market adjustment and asset impairments (recovery)			162,458				177,466				312,127				391,308
Lower of cost or market adjustment			—				10,608				—				39,986
Asset impairments (recovery)			(116	)			5,295				913				5,918
Gross profit			40,016				31,350				72,205				47,871
			19.8	%			14.0	%			18.7	%			9.9	%
Selling, general and administrative expenses			48,357				54,662				92,765				108,978
Goodwill and other intangible asset impairment			—				104,936				—				622,564
Restructuring charge			829				3,796				1,353				6,275
Loss from operations			(9,170	)			(132,044	)			(21,913	)			(689,946	)
Interest income			12				84				37				279
Interest expense			(4,682	)			(6,252	)			(9,214	)			(13,070	)
Debt extinguishment and refinancing costs			—				(629	)			(174	)			(629	)
Other income (expense), net			648				888				1,807				571
Loss before income taxes			(13,192	)			(137,953	)			(29,457	)			(702,795	)
Benefit for income taxes			(5,536	)			(16,382	)			(11,315	)			(51,243	)
			42.0	%			11.9	%			38.4	%			7.3	%
Net loss		$	(7,656	)		$	(121,571	)		$	(18,142	)		$	(651,552	)
Convertible preferred stock dividends and accretion			8,407				—				16,541				—
Convertible preferred stock beneficial conversion feature			241,282				—				241,469				—
Net loss applicable to common shares		$	(257,345	)		$	(121,571	)		$	(276,152	)		$	(651,552	)
Loss per share:
Basic		$	(14.15	)		$	(31.22	)		$	(15.22	)		$	(167.46	)
Diluted		$	(14.15	)		$	(31.22	)		$	(15.22	)		$	(167.46	)
Weighted average number of common shares outstanding:
Basic			18,184				3,894				18,138				3,891
Diluted			18,184				3,894				18,138				3,891
Decrease in sales			-10.0	%							-20.6	%
Gross profit percentage			19.8	%			14.0	%			18.7	%			9.9	%
Selling, general and administrative expenses percentage			23.9	%			24.3	%			24.1	%			22.5	%

NCI BUILDING SYSTEMS, INC.
CONSOLIDATED BALANCE SHEETS
(In thousands)
(2009 as Adjusted (1))

		May 2,				November 1,
		2010				2009
		(Unaudited)
ASSETS
Cash and cash equivalents		$	51,273			$	90,419
Restricted cash			2,836				5,154
Accounts receivable, net			73,166				82,889
Inventories			100,568				71,537
Deferred income taxes			19,428				18,787
Income taxes receivable			39,307				27,622
Investments in debt and equity securities, at market			3,539				3,359
Prepaid expenses and other			15,595				14,494
Assets held for sale			3,930				4,963
Total current assets			309,642				319,224
Property and equipment, net			221,254				232,510
Goodwill			5,200				5,200
Intangible assets, net			27,341				28,370
Restricted cash, net of current portion			—				7,825
Other assets			18,642				21,389
Total assets		$	582,079			$	614,518
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current portion of long-term debt		$	14,663			$	14,164
Note payable			1,157				481
Accounts payable			70,365				73,594
Accrued compensation and benefits			30,821				37,215
Accrued interest			1,774				776
Other accrued expenses			45,420				52,455
Total current liabilities			164,200				178,685
Long-term debt			135,153				136,085
Deferred income taxes			18,661				18,848
Other long-term liabilities			7,084				8,007
Total long-term liabilities			160,898				162,940
Series B cumulative convertible participating preferred stock			239,357				222,815
Common stock			909				904
Additional paid-in capital			273,587				288,093
Accumulated deficit			(248,202	)			(230,060	)
Accumulated other comprehensive loss			(8,670	)			(8,859	)
Total stockholders’ equity			17,624				50,078
Total liabilities and shareholders’ equity		$	582,079			$	614,518

NCI BUILDING SYSTEMS, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
(2009 as Adjusted (1))
(In thousands)

		For the Six Months Ended
		May 2, 2010				May 3, 2009
Cash flows from operating activities:
Net loss		$	(18,142	)		$	(651,552	)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization			17,360				17,399
Non-cash interest expense on convertible notes			—				4,198
Share-based compensation expense			2,204				2,548
Debt extinguishment and refinancing costs			174				629
Gain on embedded derivative			(923	)			—
(Gain) loss on sale of property, plant and equipment			112				(195	)
Lower of cost or market reserve			—				39,986
Provision for doubtful accounts			(267	)			1,671
Benefit for deferred income taxes			(668	)			(25,407	)
Asset impairments, net			913				5,918
Impairment of goodwill and intangible assets			—				622,564
Changes in operating assets and liabilities, net of effect of acquisitions:
Accounts receivable			9,990				88,987
Inventories			(29,031	)			54,677
Income tax receivable			(9,653	)			(26,625	)
Prepaid expenses and other			(1,065	)			(7,943	)
Accounts payable			(3,056	)			(45,387	)
Accrued expenses			(12,446	)			(42,006	)
Other, net			747				740
Net cash (used in) provided by operating activities			(43,751	)			40,202
Cash flows from investing activities:
Capital expenditures			(3,868	)			(14,219	)
Proceeds from the sale of property, plant and equipment			65				473
Net cash used in investing activities			(3,803	)			(13,746	)
Cash flows from financing activities:
Decrease in restricted cash			10,143				—
Proceeds from ABL facility			235				—
Payments on ABL facility			(44	)			—
Payment of convertible notes			(59	)			—
Payments on long-term debt			(565	)			(460	)
Payments of financing costs			(50	)			(1,796	)
Payments on note payable			(855	)			(245	)
Proceeds from stock option exercises			—				12
Purchase of treasury stock			(381	)			(446	)
Net cash provided by (used in) financing activities			8,424				(2,935	)
Effect of exchange rate changes on cash and cash equivalents			(16	)			(1	)
Net (decrease) increase in cash			(39,146	)			23,520
Cash at beginning of period			90,419				68,201
Cash at end of period		$	51,273			$	91,721

NCI Building Systems, Inc.
Business Segments
(Unaudited)
(In thousands)
(2009 as Adjusted (1))

		Three Months Ended								Three Months Ended								$				%
		May 2, 2010								May 3, 2009								Inc/(Dec)				Change
						% of								% of
						Total								Total
						Sales								Sales
Sales:
Metal coil coating		$	44,759				22			$	39,526				18			$	5,233				13.2	%
Metal components			95,069				47				101,554				45				(6,485	)			-6.4	%
Engineered building systems			114,188				57				129,233				57				(15,045	)			-11.6	%
Intersegment sales			(51,658	)			(26	)			(45,594	)			(20	)			(6,064	)			13.3	%
Total net sales		$	202,358				100			$	224,719				100			$	(22,361	)			-10.0	%

						% of								% of
						Sales								Sales
Operating income (loss):
Metal coil coating		$	4,092				9			$	(42,982	)			(109	)		$	47,074				109.5	%
Metal components			5,613				6				(28,117	)			(28	)			33,730				120.0	%
Engineered building systems			(5,662	)			(5	)			(46,376	)			(36	)			40,714				87.8	%
Corporate			(13,213	)			—				(14,569	)			—				1,356				9.3	%
Total operating income (loss)(% of sales)		$	(9,170	)			(5	)		$	(132,044	)			(59	)		$	122,874				93.1	%

		Six Months Ended								Six Months Ended								$				%
		May 2, 2010								May 3, 2009								Inc/(Dec)				Change
						% of								% of
						Total								Total
						Sales								Sales
Sales:
Metal coil coating		$	83,790				22			$	81,027				17			$	2,763				3.4	%
Metal components			181,875				47				223,034				46				(41,159	)			-18.5	%
Engineered building systems			216,806				56				281,642				58				(64,836	)			-23.0	%
Intersegment sales			(97,226	)			(25	)			(100,620	)			(21	)			3,394				-3.4	%
Total net sales		$	385,245				100			$	485,083				100			$	(99,838	)			-20.6	%

						% of								% of
						Sales								Sales
Operating income (loss):
Metal coil coating		$	7,211				9			$	(106,742	)			(132	)		$	113,953				106.8	%
Metal components			7,404				4				(156,724	)			(70	)			164,128				104.7	%
Engineered building systems			(11,491	)			(5	)			(398,659	)			(142	)			387,168				97.1	%
Corporate			(25,037	)			—				(27,821	)			—				2,784				10.0	%
Total operating income (loss) (% of sales)		$	(21,913	)			(6	)		$	(689,946	)			(142	)		$	668,033				96.8	%

NCI BUILDING SYSTEMS, INC.
BUSINESS SEGMENTS
NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS
RECONCILIATION OF OPERATING INCOME (LOSS) TO ADJUSTED OPERATING INCOME (LOSS) EXCLUDING SPECIAL CHARGES
FOR THE THREE MONTHS ENDED MAY 2, 2010 and MAY 3, 2009
(Unaudited)
(In thousands)
(2009 as Adjusted (2))

		For the Three Months Ended May 2, 2010
										Engineered
		Metal Coil				Metal				Building
		Coating				Components				Systems				Corporate				Consolidated
Operating income (loss), GAAP basis		$	4,092			$	5,613			$	(5,662	)		$	(13,213	)		$	(9,170	)
Goodwill impairment			—				—				—				—				—
Lower of cost or market charge			—				—				—				—				—
Asset impairments (recovery)			—				4				(120	)			—				(116	)
Restructuring charges			—				156				673				—				829
“Adjusted” operating income (loss) (1)		$	4,092			$	5,773			$	(5,109	)		$	(13,213	)		$	(8,457	)
		For the Three Months Ended May 3, 2009
										Engineered
		Metal Coil				Metal				Building
		Coating				Components				Systems				Corporate				Consolidated
Operating income (loss), GAAP basis		$	(42,982	)		$	(28,117	)		$	(46,376	)		$	(14,569	)		$	(132,044	)
Goodwill impairment			39,105				31,108				34,723				—				104,936
Lower of cost or market charge			2,445				2,668				5,495				—				10,608
Asset impairment (recovery)			—				714				3,372				1,209				5,295
Restructuring charges			29				580				3,027				160				3,796
“Adjusted” operating income (loss) (1)		$	(1,403	)		$	6,953			$	241			$	(13,200	)		$	(7,409	)

NCI BUILDING SYSTEMS, INC.
BUSINESS SEGMENTS
NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS
RECONCILIATION OF OPERATING INCOME (LOSS) TO ADJUSTED OPERATING INCOME (LOSS) EXCLUDING SPECIAL CHARGES
FOR THE SIX MONTHS ENDED MAY 2, 2010 and MAY 3, 2009
(Unaudited)
(In thousands)
(2009 as Adjusted (2))

		For the Six Months Ended May 2, 2010
										Engineered
		Metal Coil				Metal				Building
		Coating				Components				Systems				Corporate				Consolidated
Operating income (loss), GAAP basis		$	7,211			$	7,404			$	(11,491	)		$	(25,037	)		$	(21,913	)
Goodwill impairment			—				—				—				—				—
Lower of cost or market charge			—				—				—				—				—
Asset impairments (recovery)			—				4				909				—				913
Restructuring charges			—				265				1,088				—				1,353
“Adjusted” operating income (loss) (1)		$	7,211			$	7,673			$	(9,494	)		$	(25,037	)		$	(19,647	)
		For the Six Months Ended May 3, 2009
										Engineered
		Metal Coil				Metal				Building
		Coating				Components				Systems				Corporate				Consolidated
Operating income (loss), GAAP basis		$	(106,742	)		$	(156,724	)		$	(398,659	)		$	(27,821	)		$	(689,946	)
Goodwill impairment			98,959				147,239				376,366				—				622,564
Lower of cost or market charge			8,102				17,152				14,732				—				39,986
Asset impairments (recovery)			—				714				3,995				1,209				5,918
Restructuring charges			73				1,162				4,862				178				6,275
“Adjusted” operating income (loss) (1)		$	392			$	9,543			$	1,296			$	(26,434	)		$	(15,203	)

NCI BUILDING SYSTEMS, INC.
NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS
“ADJUSTED” LOSS PER DILUTED COMMON SHARE AND NET LOSS COMPARISON
(Unaudited)
(2009 as Adjusted (2))

		Fiscal Three Months Ended								Fiscal Six Months Ended
		May 2,				May 3,				May 2,				May 3,
		2010				2009				2010				2009
Loss per diluted common share, GAAP basis		$	(14.15	)		$	(31.22	)		$	(15.22	)		$	(167.46	)
Goodwill and other intangible asset impairment			—				25.70				—				154.20
Debt extinguishment and refinancing costs			—				0.10				0.01				0.10
Lower of cost or market adjustment			—				1.81				—				6.63
Convertible preferred stock beneficial conversion feature			13.27				—				13.31				—
Restructuring charge			0.03				0.63				0.05				1.04
Asset impairments (recovery)			(0.01	)			0.88				0.03				0.98
Gain on embedded derivative			—				—				(0.03	)			—
“Adjusted” diluted loss per common share (1)		$	(0.86	)		$	(2.10	)		$	(1.85	)		$	(4.51	)

		Fiscal Three Months Ended								Fiscal Six Months Ended
		May 2,				May 3,				May 2,				May 3,
		2010				2009				2010				2009
Net loss applicable to common shares, GAAP basis		$	(257,345	)		$	(121,571	)		$	(276,152	)		$	(651,552	)
Goodwill and other intangible asset impairment			—				100,084				—				599,966
Debt extinguishment and refinancing costs			—				409				113				409
Lower of cost or market adjustment			—				7,033				—				25,773
Convertible preferred stock beneficial conversion feature			241,282				—				241,469				—
Restructuring charge			539				2,463				879				4,045
Asset impairments (recovery)			(75	)			3,417				594				3,814
Gain on embedded derivative			(3	)			—				(600	)			—
“Adjusted” net loss applicable to common shares (1)		$	(15,602	)		$	(8,165	)		$	(33,697	)		$	(17,545	)

NCI BUILDING SYSTEMS, INC.
NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS
COMPUTATION OF EARNINGS BEFORE INTEREST, TAXES, DEPRECIATION,
AMORTIZATION AND OTHER NONCASH ITEMS (“ADJUSTED EBITDA”)
(Unaudited)
(In thousands)
(2009 as Adjusted (2))

		3rd Qtr				4th Qtr				1st Qtr				2nd Qtr				Trailing 12 Months
		August 2,				November 1,				January 31,				May 2,				May 2,
		2009				2009				2010				2010				2010
Net income (loss)		$	2,607			$	(101,851	)		$	(10,486	)		$	(7,656	)		$	(117,386	)
Add:
Depreciation and amortization			7,586				7,640				7,522				7,479				30,227
Consolidated interest expense, net			6,487				9,578				4,507				4,670				25,242
Provision for taxes			1,825				(7,495	)			(5,779	)			(5,536	)			(16,985	)
Non-cash charges:
Stock-based compensation			1,241				1,045				801				1,403				4,490
Goodwill and intangible impairment			—				—				—				—				—
Asset impairments (recovery)			26				347				1,029				(116	)			1,286
Lower of cost or market charges			—				—				—				—				—
Embedded derivative			—				—				(919	)			(4	)			(923	)
Cash restructuring charges			1,213				1,564				524				829				4,130
Transaction costs			401				107,718				174				—				108,293
“Adjusted” EBITDA (1)		$	21,386			$	18,546			$	(2,627	)		$	1,069			$	38,374

		3rd Qtr				4th Qtr				1st Qtr				2nd Qtr				Trailing 12 Months
		July 27,				November 2,				February 1,				May 3,				May 3,
		2008				2008				2009				2009				2009
Net income (loss)		$	30,494			$	23,218			$	(529,981	)		$	(121,571	)		$	(597,840	)
Add:
Depreciation and amortization			8,665				8,334				8,324				8,436				33,759
Consolidated interest expense, net			7,463				7,761				6,623				6,168				28,015
Provision for taxes			18,554				17,092				(34,861	)			(16,382	)			(15,597	)
Non-cash charges:
Stock-based compensation			1,563				1,628				1,372				1,177				5,740
Goodwill and intangible impairment			—				—				517,628				104,936				622,564
Asset impairments (recovery)			—				157				623				5,295				6,075
Lower of cost or market charges			—				2,739				29,378				10,608				42,725
Embedded derivative			—				—				—				—				—
Cash restructuring charges			43				150				2,479				3,796				6,468
Transaction costs			—				—				—				629				629
“Adjusted” EBITDA (1)		$	66,782			$	61,079			$	1,585			$	3,092			$	132,538

NCI Building Systems, Inc.
Reconciliation of Segment Sales to Third Party Segment Sales (Internal Information)
(Unaudited)
(In thousands)
(2009 as Adjusted (1))

																						%				YTD								YTD												%
		2nd Qtr 2010								2nd Qtr 2009								Inc/(Dec)				Change				2nd Qtr 2010								2nd Qtr 2009								Inc/(Dec)				Change
Metal Coil Coating
Total Sales			44,759				18	%			39,526				15	%			5,233				13	%			83,790				17	%			81,027				14	%			2,763				3	%
Intersegment			(27,663	)							(27,313	)							(350	)			1	%			(53,886	)							(57,390	)							3,504				-6	%
Third Party Sales			17,096				8	%			12,213				5	%			4,883				40	%			29,904				8	%			23,637				5	%			6,267				27	%
Operating Income (Loss)			4,092				24	%			(42,982	)			-352	%			47,074				110	%			7,211				24	%			(106,742	)			-452	%			113,953				107	%
Metal Components
Total			95,069				37	%			101,554				37	%			(6,485	)			-6	%			181,875				38	%			223,034				38	%			(41,159	)			-18	%
Intersegment			(20,693	)							(14,874	)							(5,819	)			39	%			(37,361	)							(35,312	)							(2,049	)			6	%
Third Party Sales			74,376				37	%			86,680				39	%			(12,304	)			-14	%			144,514				37	%			187,722				39	%			(43,208	)			-23	%
Operating Income (Loss)			5,613				8	%			(28,117	)			-32	%			33,730				120	%			7,404				5	%			(156,724	)			-83	%			164,128				105	%
Engineered Building Systems
Total			114,188				45	%			129,233				48	%			(15,045	)			-12	%			216,806				45	%			281,642				48	%			(64,836	)			-23	%
Intersegment			(3,302	)							(3,407	)							105				-3	%			(5,979	)							(7,918	)							1,939				-24	%
Third Party Sales			110,886				55	%			125,826				56	%			(14,940	)			-12	%			210,827				55	%			273,724				56	%			(62,897	)			-23	%
Operating Income (Loss)			(5,662	)			-5	%			(46,376	)			-37	%			40,714				88	%			(11,491	)			-5	%			(398,659	)			-146	%			387,168				97	%
Consolidated
Total			254,016				100	%			270,313				100	%			(16,297	)			-6	%			482,471				100	%			585,703				100	%			(103,232	)			-18	%
Intersegment			(51,658	)							(45,594	)							(6,064	)			13	%			(97,226	)							(100,620	)							3,394				-3	%
Third Party Sales			202,358				100	%			224,719				100	%			(22,361	)			-10	%			385,245				100	%			485,083				100	%			(99,838	)			-21	%
Operating Income (Loss)			(9,170	)			-5	%			(132,044	)			-59	%			122,874				93	%			(21,913	)			-6	%			(689,946	)			-142	%			668,033				97	%