Exhibit 99.1

NCI Building Systems Reports Fourth Quarter Fiscal 2010 Results

Company Posts Q4 Revenues of $241.5 Million; Adjusted EBITDA of $7.5 Million
Coatings and Components Groups Continued to Post Operating Profits
Cash Generated From Operations Was $27.1 Million

HOUSTON, TX—(Marketwire — December 7, 2010) — NCI Building Systems, Inc. (NYSE: NCS) today reported financial results for the fourth quarter ended October 31, 2010.

Fourth Quarter 2010 Financial Results

“Fourth quarter revenues were comparable to prior quarter and year-ago levels, despite declines of 15% and 18%, respectively, in nonresidential construction activity measured in square feet, as reported by McGraw-Hill,” said Norman C. Chambers, NCI’s Chairman, President and Chief Executive Officer. “Within this difficult business environment, we maintained our leading market share positions in each of our operating segments, and we continued to take actions to strengthen our prospects for future growth when our markets recover.”

“Both our Components and Coatings groups again posted operating profits. As expected, operating margins narrowed as we held prices stable for our customers while we worked through higher priced steel inventory in the quarter,” Mr. Chambers noted. “Our Buildings group’s adjusted operating results improved sequentially as a result of better pricing discipline but did not reach breakeven due to rescheduling of certain projects to the first and second quarters of 2011. The Buildings group’s backlog at the end of the fourth quarter was $193 million, which in tonnage terms was down 12.4% sequentially, typical of our seasonal trends. The current backlog reflects our improved pricing discipline, and an increased proportion of work from the commercial/industrial market.”

Mr. Chambers added, “For the third consecutive year, industry-wide demand was significantly reduced by weak economic conditions, and our traditionally strongest markets, commercial and industrial, were among the hardest hit. Within this challenging environment, we have moved ahead with a strategy to expand and better support our builder network, invest in technology and systems to shorten delivery times and reduce costs, develop new products and expand our end markets. We are pleased to report that NCI made important progress in each of these key initiatives in fiscal 2010.”

For the fourth quarter, sales were $241.5 million, down 1% from the $243.3 million reported in last year’s fourth quarter and 1.6% below the $245.3 million reported in the prior quarter. Gross profit margin was 19.2% compared to 24.8% in the year-ago fourth quarter and 20.5% in the prior quarter.

Selling, general and administrative expenses were $48.5 million, or 20.1% of revenues. This compares to $51.2 million, or 21.1% of revenues in last year’s fourth quarter, and $48.7 million, or 19.9% of revenues in the prior quarter. The Company posted an operating loss of $3.8 million this quarter compared to an operating loss of $3.7 million in the prior year period and an operating profit of $1.1 million for the third quarter of 2010. 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 $7.5 million compared to $18.5 million in last year’s fourth quarter and $10.2 million for the 2010 third quarter.

For the fourth quarter, the Company reported a net loss applicable to common shares of $18.6 million, which included the accrual of preferred stock dividends and accretion of $8.9 million and a non-cash beneficial conversion feature charge of $4.2 million. This compares to a net loss of $113.6 million in the 2009 fourth quarter. In the 2010 third quarter, the net loss applicable to common shares was $16.5 million, which included the accrual of convertible preferred stock dividends and accretion of $8.6 million and a non-cash beneficial conversion feature charge of $4.6 million.

The adjusted loss per diluted share, excluding the non-cash beneficial conversion charge and other special charges presented in the table below, was $0.72; the reported net loss per diluted share was $1.01. This compares to adjusted earnings per diluted share of $1.86 and a reported net loss per diluted share of $17.66 in last year’s fourth quarter and an adjusted net loss per diluted share of $0.64 and a reported net loss per diluted share of $0.90 in the 2010 third quarter, each adjusted for the 1-for-5 reverse split that was effective at the close of market on March 5, 2010.

The weighted average number of common shares used in the calculation of fourth quarter 2010 per share amounts was 18.4 million compared to 5.9 million last year and 18.3 million in the prior quarter.

Inventory levels declined 22.7% sequentially to $81.4 million, reflecting seasonal factors. Annualized inventory turnover was 8.6 turns for the fourth quarter compared to 7.2 turns for the third quarter.

Capital expenditures were $14 million for fiscal year 2010, inclusive of $4.9 million for the recently acquired Middletown, Ohio coating facility, consistent with the Company’s forecast.

Additional Corporate Developments

NCI also announced today that it has finalized an amendment of its undrawn $125 million asset based revolving credit facility (“ABL”) that cuts the unused commitment fee in half from 1% to 0.50%, reduces the effective interest rate on borrowings, if any, by nearly 40% or 175 basis points, and relaxes the prohibitions against paying cash dividends on the convertible preferred stock.

In addition, on December 6th, 2010, the Preferred Dividend Committee of the Board of Directors elected to pay the $5.55 million preferred dividend in cash on December 15, 2010. The determination of cash payment versus payment in-kind or “PIK” of the preferred dividends hereafter will be made each quarter adhering to the limitations of the Company’s term loan and ABL credit facilities as well as the Company’s intermediate and long term cash flow requirements. The Company’s term loan currently restricts the payment of cash dividends to 50% of cumulative earnings beginning with the fourth quarter of 2009, and in the absence of accumulated earnings, cash dividends and other restricted payments are limited to $14.5 million in the aggregate during the term of the loan.

Fourth Quarter Segment Performance

The Company reported an adjusted operating loss of $1.7 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 OCTOBER 31, 2010
(Unaudited)
(In thousands)

										Engineered
		Metal Coil				Metal				Building
		Coating				Components				Systems				Corporate				Consolidated
Operating income (loss), GAAP basis		$	3,754			$	8,820			$	(3,859	)		$	(12,489	)		$	(3,774	)
Asset impairments			—				221				—				—				221
Restructuring charges			—				95				1,533				—				1,628
Pre-acquisition contingency adjustment			—				—				178				—				178
“Adjusted” operating income (loss) (1)		$	3,754			$	9,136			$	(2,148	)		$	(12,489	)		$	(1,747	)

“Each of our business segments has been significantly affected by the economic downturn. In the face of substantially lower volumes, each business segment has succeeded in reducing costs, while increasing service levels to customers,” noted Mr. Chambers.

The Components group’s revenues declined 3.3% from last year’s fourth quarter levels. Lower volume and lower selling prices caused margin compression compared to last year’s fourth quarter. For the year, the Components group improved outbound freight efficiency by 13% and reduced scrap cost per ton by 6%. In addition, the Components group increased sales of retrofit roofing

products and introduced a new line of energy-efficient insulated metal panels, supplementing its core metal components sales to both third parties and our Buildings group.

Revenues for the Coatings group increased 5% year-over-year, but profitability was reduced as a result of lower internal volume and lower selling prices relative to material costs. For the year, the Coatings group reduced manufacturing costs per ton by 6%, while reducing yield loss per ton by 18%. For fiscal 2010, the Coatings group increased capacity, including the purchase of its sixth plant (Middletown, Ohio) to support both the future growth in third party sales and internal demand from the Components and Buildings groups.

The Buildings group’s revenues increased 4.3% from fourth quarter 2009 levels. Operating results were significantly impacted, by lower volume combined with higher material costs per ton. For the year, the Buildings group reduced engineering and drafting costs by 12% per ton and manufacturing costs by 16% per ton while increasing shipped volumes through process, systems and technological advances across all of its brands.

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 to 635 million square feet in fiscal 2010, 24% below fiscal 2009 levels, and NCI’s traditionally strong commercial and industrial markets declined approximately 29%.

The American Institute of Architect’s Architectural Billing Index published for October was 48.7. While below 50 for all sectors combined, the commercial and industrial component of the Index remained above 50 for the sixth consecutive month. McGraw-Hill is currently forecasting that nonresidential construction activity measured in square feet will be 18% lower in calendar 2010 compared to calendar 2009.

Outlook

“In fiscal 2010, NCI executed effectively on all aspects of our strategy to optimize the Company’s positioning once our markets recover,” Mr. Chambers noted. “Specifically, we:

•		Enhanced our builder network through selective recruitment;
•		Increased the capacity of our Coatings group through an opportunistic facility acquisition;
•		Invested $3.3 million in technology and systems, which shortened delivery times and reduced engineering, drafting and manufacturing costs;
•		Moved to full production at our energy-efficient insulated panels plant;
•		Expanded our “Express Buildings” offerings to address the market for lower complexity, small building projects;
•		Developed an export business that makes our turnkey steel buildings cost effective solutions for commercial and industrial customers in Latin America; and
•		Significantly improved our operating leverage by successfully containing fixed costs, which we reduced dramatically in 2008 and 2009.”

“At the end of the fourth quarter, we began to see a pick-up in quoting activity from the commercial/industrial sector of the market, which prior to the economic downturn had accounted for 70% of our business. In fact, October was the sixth consecutive month that the commercial/industrial sector of AIA’s Architectural Billing Index has been in positive territory, which points to construction activity in these markets increasing in the next nine to twelve months on a year-over-year basis. NCI would be a prime beneficiary of a sustained upturn in this sector as we have retained the capacity to serve a much larger marketplace with significantly reduced infrastructure costs, as a result of our previous investments in technology and automation.”

“In fiscal 2011 we will continue to improve our positioning by:

•		Launching new sales initiatives targeting specific markets and the roll-out of new products and services;
•		Moving ahead with technical system upgrades to further reduce order processing time; and
•		Implementing logistics systems to reduce transportation costs and improve scheduling.”

“McGraw-Hill and others are forecasting improvement in the nonresidential construction market during the second half of calendar 2011. We expect the advancements we have made in 2010 to continue into 2011 and, therefore, any improvement in demand would benefit our near term results.”

The NCI Building Systems, Inc. fourth quarter conference call is scheduled for December 7, 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 December 14, 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)

		For the Three Months Ended								For the Year Ended
		October 31,				November 1,				October 31,				November 1,
		2010				2009 (1)				2010				2009
Sales		$	241,454			$	243,308			$	870,526			$	965,252
Cost of sales, excluding lower of cost or market adjustment and asset impairments			194,876				182,703				699,641				748,756
Lower of cost or market adjustment			—				—				—				39,986
Asset impairments			221				347				1,070				6,291
Gross profit			46,357				60,258				169,815				170,219
			19.2	%			24.8	%			19.5	%			17.6	%
Selling, general and administrative expenses			48,503				51,220				190,870				210,753
Goodwill and other intangible asset impairment			—				—				—				622,564
Restructuring charge			1,628				1,564				3,532				9,052
Change of control charges			—				11,168				—				11,168
Loss from operations			(3,774	)			(3,694	)			(24,587	)			(683,318	)
Interest income			22				33				91				393
Interest expense			(4,280	)			(9,611	)			(17,918	)			(29,249	)
Debt extinguishment and refinancing costs, net			250				(96,550	)			76				(97,580	)
Other income, net			552				476				2,131				2,045
Loss before income taxes			(7,230	)			(109,346	)			(40,207	)			(807,709	)
Benefit for income taxes			(1,794	)			(7,495	)			(13,330	)			(56,913	)
			24.8	%			6.9	%			33.2	%			7.0	%
Net loss		$	(5,436	)		$	(101,851	)		$	(26,877	)		$	(750,796	)
Convertible preferred stock dividends and accretion			8,877				1,187				34,055				1,187
Convertible preferred stock beneficial conversion feature			4,243				10,526				250,295				10,526
Net loss applicable to common shares		$	(18,556	)		$	(113,564	)		$	(311,227	)		$	(762,509	)
Loss per share:
Basic		$	(1.01	)		$	(17.66	)		$	(17.07	)		$	(171.18	)
Diluted		$	(1.01	)		$	(17.66	)		$	(17.07	)		$	(171.18	)
Weighted average number of common shares outstanding:
Basic			18,365				5,929				18,229				4,403
Diluted			18,365				5,929				18,229				4,403
Decrease in sales			-0.8	%							-9.8	%
Gross profit percentage			19.2	%			24.8	%			19.5	%			17.6	%
Selling, general and administrative expenses percentage			20.1	%			21.1	%			21.9	%			21.8	%

NCI BUILDING SYSTEMS, INC.
CONSOLIDATED BALANCE SHEETS
(In thousands)

		October 31,				November 1,
		2010				2009
		(Unaudited)
ASSETS
Cash and cash equivalents			77,419			$	90,419
Restricted cash			2,839				5,154
Accounts receivable, net			81,896				82,889
Inventories			81,386				71,537
Deferred income taxes			15,101				18,787
Income taxes receivable			15,432				27,622
Investments in debt and equity securities, at market			3,738				3,359
Prepaid expenses and other			13,923				14,494
Assets held for sale			6,114				4,963
Total current assets			297,848				319,224
Property and equipment, net			214,453				232,510
Goodwill			5,200				5,200
Intangible assets, net			26,312				28,370
Restricted cash, net of current portion			—				7,825
Other assets			16,224				21,039
Total assets		$	560,037			$	614,168
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
Current portion of long-term debt		$	—			$	14,164
Note payable			289				481
Accounts payable			70,589				71,252
Accrued compensation and benefits			31,569				37,215
Accrued interest			1,536				776
Other accrued expenses			46,723				54,797
Total current liabilities			150,706				178,685
Long-term debt			136,305				136,085
Deferred income taxes			14,095				18,848
Other long-term liabilities			4,820				7,657
Total long-term liabilities			155,220				162,590
Series B cumulative convertible participating preferred stock			256,870				222,815
Common stock			924				904
Additional paid-in capital			258,826				288,093
Accumulated deficit			(256,937	)			(230,060	)
Accumulated other comprehensive loss			(5,572	)			(8,859	)
Total stockholders’ equity (deficit)			(2,759	)			50,078
Total liabilities and stockholders’ equity (deficit)		$	560,037			$	614,168

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

		For the Year Ended
		October 31, 2010				November 1, 2009
Cash flows from operating activities:
Net loss		$	(26,877	)		$	(750,796	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization			34,504				33,531
Non-cash interest expense on convertible notes			—				8,394
Share-based compensation expense			4,953				4,835
Debt extinguishment and refinancing costs, net			(76	)			91,937
Gain on embedded derivative			(937	)			—
(Gain) loss on sale of property, plant and equipment			180				(928	)
Lower of cost or market reserve			—				39,986
Provision for doubtful accounts			78				1,221
Provision (benefit) for deferred income taxes			43				(26,841	)
Asset impairments, net			1,070				6,291
Impairment of goodwill and intangible assets			—				622,564
Accelerated vesting of share-based compensation			—				9,066
Interest rate swap ineffectiveness			—				3,072
Changes in operating assets and liabilities, net of effect of acquisitions:
Accounts receivable			915				78,895
Inventories			(9,849	)			79,362
Income tax receivable			12,434				(32,332	)
Prepaid expenses and other			1,736				(1,423	)
Accounts payable			150				(30,754	)
Accrued expenses			(12,975	)			(41,599	)
Other, net			957				855
Net cash provided by operating activities			6,306				95,336
Cash flows from investing activities:
Capital expenditures			(14,030	)			(21,657	)
Proceeds from the sale of property, plant and equipment			767				2,589
Net cash used in investing activities			(13,263	)			(19,068	)
Cash flows from financing activities:
Decrease (increase) in restricted cash			10,140				(12,979	)
Proceeds from ABL facility			245				—
Payments on ABL facility			(246	)			—
Payment of convertible notes			(59	)			(89,971	)
Payments on term loan			(13,695	)			(143,300	)
Payments on other long-term debt			(190	)			(910	)
Payments of financing costs			(125	)			(54,659	)
Payments on note payable			(1,724	)			(1,693	)
Proceeds from stock option exercises			—				12
Issuance of convertible preferred stock			—				250,000
Purchase of treasury stock			(381	)			(451	)
Net cash used in financing activities			(6,035	)			(53,951	)
Effect of exchange rate changes on cash and cash equivalents			(8	)			(99	)
Net (decrease) increase in cash			(13,000	)			22,218
Cash at beginning of period			90,419				68,201
Cash at end of period		$	77,419			$	90,419

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NCI Building Systems, Inc.
Business Segments
(Unaudited)
(In thousands)

		Three Months Ended								Three Months Ended								$				%
		October 31, 2010								November 1, 2009 (1)								Inc/(Dec)				Change
Sales:						% of Total Sales								% of Total Sales
Metal coil coating		$	46,884				19			$	44,614				18			$	2,270				5.1	%
Metal components			118,475				49				122,484				50				(4,009	)			-3.3	%
Engineered building systems			133,959				56				128,476				53				5,483				4.3	%
Intersegment sales			(57,864	)			(24	)			(52,266	)			(21	)			(5,598	)			10.7	%
Total net sales		$	241,454				100			$	243,308				100			$	(1,854	)			-0.8	%
Operating income (loss):						% of Sales								% of Sales
Metal coil coating		$	3,754				8			$	6,037				14			$	(2,283	)			-37.8	%
Metal components			8,820				7				13,557				11				(4,737	)			-34.9	%
Engineered building systems			(3,859	)			(3	)			515				0				(4,374	)			-849.3	%
Corporate			(12,489	)			—				(23,803	)			—				11,314				47.5	%
Total operating income (loss) (% of sales)		$	(3,774	)			(2	)		$	(3,694	)			(2	)		$	(80	)			-2.2	%

		Fiscal Year Ended								Fiscal Year Ended								$				%
		October 31, 2010								November 1, 2009								Inc/(Dec)				Change
Sales:						% of Total Sales								% of Total Sales
Metal coil coating		$	181,874				21			$	169,897				18			$	11,977				7.0	%
Metal components			415,857				48				458,734				47				(42,877	)			-9.3	%
Engineered building systems			490,746				56				538,938				56				(48,192	)			-8.9	%
Intersegment sales			(217,951	)			(25	)			(202,317	)			(21	)			(15,634	)			7.7	%
Total net sales .		$	870,526				100			$	965,252				100			$	(94,726	)			-9.8	%
Operating income (loss):						% of Sales								% of Sales
Metal coil coating		$	16,166				9			$	(99,689	)			(59	)		$	115,855				116.2	%
Metal components			26,791				6				(130,039	)			(28	)			156,830				120.6	%
Engineered building systems			(18,438	)			(4	)			(389,007	)			(72	)			370,569				95.3	%
Corporate			(49,106	)			—				(64,583	)			—				15,477				24.0	%
Total operating income (loss) (% of sales)		$	(24,587	)			(3	)		$	(683,318	)			(71	)		$	658,731				96.4	%

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 OCTOBER 31, 2010 and NOVEMBER 1, 2009
(Unaudited)
(In thousands)

		For the Three Months Ended October 31, 2010
										Engineered
		Metal Coil				Metal				Building
		Coating				Components				Systems				Corporate				Consolidated
Operating income (loss), GAAP basis		$	3,754			$	8,820			$	(3,859	)		$	(12,489	)		$	(3,774	)
Asset impairments			—				221				—				—				221
Restructuring charges			—				95				1,533				—				1,628
Pre-acquisition contingency adjustment			—				—				178				—				178
“Adjusted” operating income (loss)(1)		$	3,754			$	9,136			$	(2,148	)		$	(12,489	)		$	(1,747	)

		For the Three Months Ended November 1, 2009 (2)
										Engineered
		Metal Coil				Metal				Building
		Coating				Components				Systems				Corporate				Consolidated
Operating income (loss), GAAP basis		$	6,037			$	13,557			$	515			$	(23,803	)		$	(3,694	)
Change of control charges			—				—				—				11,168				11,168
Asset impairments			—				—				347				—				347
Restructuring charges			—				74				1,469				21				1,564
Environmental and other contingency adjustments			—				—				1,115				—				1,115
“Adjusted” operating income (loss)(1)		$	6,037			$	13,631			$	3,446			$	(12,614	)		$	10,500

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 FISCAL YEARS ENDED OCTOBER 31, 2010 and NOVEMBER 1, 2009
(Unaudited)
(In thousands)

		For the Year Ended October 31, 2010
										Engineered
		Metal Coil				Metal				Building
		Coating				Components				Systems				Corporate				Consolidated
Operating income (loss), GAAP basis		$	16,166			$	26,791			$	(18,438	)		$	(49,106	)		$	(24,587	)
Asset impairments			—				147				923				—				1,070
Restructuring charges			—				510				3,022				—				3,532
Pre-acquisition contingency adjustment			—				—				178				—				178
“Adjusted” operating income (loss) (1)		$	16,166			$	27,448			$	(14,315	)		$	(49,106	)		$	(19,807	)

		For the Year Ended November 1, 2009
										Engineered
		Metal Coil				Metal				Building
		Coating				Components				Systems				Corporate				Consolidated
Operating income (loss), GAAP basis		$	(99,689	)		$	(130,039	)		$	(389,007	)		$	(64,583	)		$	(683,318	)
Goodwill and other intangible asset impairment			98,959				147,239				376,366				—				622,564
Lower of cost or market charge			8,102				17,152				14,732				—				39,986
Change of control charges			—				—				—				11,168				11,168
Asset impairments			—				714				4,368				1,209				6,291
Restructuring charges			103				1,306				7,440				203				9,052
Environmental and other contingency adjustments			—				—				1,115				—				1,115
“Adjusted” operating income (loss) (1)		$	7,475			$	36,372			$	15,014			$	(52,003	)		$	6,858

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

		Fiscal Three Months Ended								Fiscal Years Ended
		October 31,				November 1,				October 31,				November 1,
		2010				2009 (2)				2010				2009
Net loss per diluted common share, GAAP basis		$	(1.01	)		$	(17.66	)		$	(17.07	)		$	(171.18	)
Goodwill and other intangible asset impairment			—				—				—				136.26
Debt extinguishment and refinancing costs			(0.01	)			16.01				—				21.70
Lower of cost or market adjustment			—				—				—				5.85
Convertible preferred stock beneficial conversion feature			0.23				1.78				13.73				2.39
Change of control			—				1.16				—				1.56
Restructuring charge			0.05				0.12				0.12				1.27
Asset impairments			0.01				0.01				0.03				0.88
Gain on embedded derivative			—				—				(0.03	)			—
Interest rate swap			—				0.32				—				0.43
Pre-acquisition contingency adjustment			0.01				—				0.01				—
Environmental and other contingency adjustments			—				0.12				—				0.16
“Adjusted” diluted earnings (loss) per common share (1)		$	(0.72	)		$	1.86			$	(3.21	)		$	(0.68	)
		Fiscal Three Months Ended								Fiscal Years Ended
		October 31,				November 1,				October 31,				November 1,
		2010				2009 (2)				2010				2009
Net loss applicable to common shares, GAAP basis		$	(18,556	)		$	(104,688	)		$	(311,227	)		$	(753,633	)
Goodwill and other intangible asset impairment			—				—				—				599,966
Debt extinguishment and refinancing costs			(163	)			94,925				(49	)			95,559
Lower of cost or market adjustment			—				—				—				25,773
Convertible preferred stock beneficial conversion feature			4,242				10,526				250,294				10,526
Change of control			—				6,880				—				6,880
Restructuring charge			1,058				716				2,296				5,576
Asset impairments			144				35				696				3,875
Gain on embedded derivative			(4	)			—				(609	)			—
Interest rate swap			—				1,893				—				1,893
Pre-acquisition contingency adjustment			116				—				116				—
Environmental and other contingency adjustments			—				687				—				687
“Adjusted” net earnings (loss) applicable to common shares (1)		$	(13,163	)		$	10,974			$	(58,483	)		$	(2,898	)

-MORE-

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

		1st Qtr				2nd Qtr				3rd Qtr				4th Qtr				Trailing 12 Months
		January 31,				May 2,				August 1,				October 31,				October 31,
		2010				2010				2010				2010				2010
Net loss		$	(10,486	)		$	(7,656	)		$	(3,299	)		$	(5,436	)		$	(26,877	)
Add:
Depreciation and amortization			7,521				7,480				7,457				7,309				29,767
Consolidated interest expense, net			4,507				4,670				4,392				4,258				17,827
Provision for taxes			(5,779	)			(5,536	)			(221	)			(1,794	)			(13,330	)
Non-cash charges:
Stock-based compensation			801				1,403				1,374				1,375				4,953
Asset impairments (recovery)			1,029				(116	)			(64	)			221				1,070
Embedded derivative			(919	)			(4	)			(7	)			(7	)			(937	)
Pre-acquisition contingency adjustment			—				—				—				178				178
Cash restructuring charges			524				829				551				1,628				3,532
Transaction costs			174				—				—				(250	)			(76	)
Adjusted EBITDA (1)		$	(2,628	)		$	1,070			$	10,183			$	7,482			$	16,107

		1st Qtr				2nd Qtr				3rd Qtr				4th Qtr				Trailing 12 Months
		February 1,				May 3,				August 2,				November 1,				November 1,
		2009				2009				2009				2009 (2)				2009
Net income (loss)		$	(529,981	)		$	(121,571	)		$	2,607			$	(101,851	)		$	(750,796	)
Add:
Depreciation and amortization			8,324				8,436				7,586				7,640				31,986
Consolidated interest expense, net			6,623				6,168				6,487				9,578				28,856
Provision for taxes			(34,861	)			(16,382	)			1,825				(7,495	)			(56,913	)
Non-cash charges:
Stock-based compensation			1,372				1,177				1,241				1,045				4,835
Goodwill and other intangible asset impairment			517,628				104,936				—				—				622,564
Asset impairments (recovery)			623				5,295				26				347				6,291
Lower of cost or market charges			29,378				10,608				—				—				39,986
Cash restructuring charges			2,479				3,796				1,213				1,564				9,052
Transaction costs			—				629				401				107,718				108,748
Adjusted EBITDA (1)		$	1,585			$	3,092			$	21,386			$	18,546			$	44,609

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

		QTD								QTD												%
		4th Qtr 2010								4th Qtr 2009								Inc/(Dec)				Change
Metal Coil Coating
Total Sales			46,884				16	%			44,614				15	%			2,270				5	%
Intersegment			(29,433	)							(31,122	)							1,689				-5	%
Third Party Sales			17,451				7	%			13,492				6	%			3,959				29	%
Operating Income (Loss)			3,754				22	%			6,037				45	%			(2,283	)			-38	%
Metal Components
Total			118,475				39	%			122,484				42	%			(4,009	)			-3	%
Intersegment			(24,329	)							(17,156	)							(7,173	)			42	%
Third Party Sales			94,146				39	%			105,328				43	%			(11,182	)			-11	%
Operating Income (Loss)			8,820				9	%			13,557				13	%			(4,737	)			-35	%
Engineered Building Systems
Total			133,959				45	%			128,476				43	%			5,483				4	%
Intersegment			(4,102	)							(3,988	)							(114	)			3	%
Third Party Sales			129,857				54	%			124,488				51	%			5,369				4	%
Operating Income (Loss)			(3,859	)			-3	%			515				0	%			(4,374	)			-849	%
Consolidated
Total			299,318				100	%			295,574				100	%			3,744				1	%
Intersegment			(57,864	)							(52,266	)							(5,598	)			11	%
Third Party Sales			241,454				100	%			243,308				100	%			(1,854	)			-1	%
Operating Income (Loss)			(3,774	)			-2	%			(3,694	)			-2	%			(80	)			2	%
		YTD								YTD												%
		2010								2009								Inc/(Dec)				Change
Metal Coil Coating
Total Sales			181,874				17	%			169,897				15	%			11,977				7	%
Intersegment			(116,634	)							(116,708	)							74				0	%
Third Party Sales			65,240				7	%			53,189				6	%			12,051				23	%
Operating Income (Loss)			16,166				25	%			(99,689	)			-187	%			115,855				116	%
Metal Components
Total			415,857				38	%			458,734				39	%			(42,877	)			-9	%
Intersegment			(87,780	)							(69,602	)							(18,178	)			26	%
Third Party Sales			328,077				38	%			389,132				40	%			(61,055	)			-16	%
Operating Income (Loss)			26,791				8	%			(130,039	)			-33	%			156,830				121	%
Engineered Building Systems
Total			490,746				45	%			538,938				46	%			(48,192	)			-9	%
Intersegment			(13,537	)							(16,007	)							2,470				-15	%
Third Party Sales			477,209				55	%			522,931				54	%			(45,722	)			-9	%
Operating Income (Loss)			(18,438	)			-4	%			(389,007	)			-74	%			370,569				95	%
Consolidated
Total			1,088,477				100	%			1,167,569				100	%			(79,092	)			-7	%
Intersegment			(217,951	)							(202,317	)							(15,634	)			8	%
Third Party Sales			870,526				100	%			965,252				100	%			(94,726	)			-10	%
Operating Income (Loss)			(24,587	)			-3	%			(683,318	)			-71	%			658,731				96	%