Supplemental Guarantor Condensed Financial Information

On March 18, 2011, Euramax Holdings, Inc. (presented as Parent in the following schedules), through its 100%-owned subsidiary, Euramax International, Inc. (presented as Issuer in the following schedules) issued the Notes. The Notes are fully and unconditionally guaranteed, jointly and severally, on a senior secured basis by Euramax Holdings, Inc., Euramax International, Inc., and Amerimax Richmond Company, a 100% owned domestic subsidiary of Euramax International, Inc. All other subsidiaries of Euramax International, Inc., whether direct or indirect, do not guarantee the Notes (the "Non-Guarantors").

Additionally, the Notes are secured on a second priority basis by liens on all of the collateral (subject to certain exceptions) securing the ABL Credit Facility. In the event that secured creditors exercise remedies with respect to Euramax International, Inc.'s pledged assets, the proceeds of the liquidation of those assets will first be applied to repay obligations secured by the first priority liens under the senior secured credit facilities and any other first priority obligations.

The following condensed consolidating financial statements present the results of operations, comprehensive operations, financial position and cash flows of (1) the Parent, (2) the Issuer, (3) the Non-Guarantor Subsidiaries, and (4) eliminations to arrive at the information for Euramax Holdings, Inc. on a consolidated basis.

EURAMAX HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS

JUNE 28, 2013
(in thousands)

(unaudited)



	Parent			Issuer			Non-Guarantor			Eliminations			Total
ASSETS
Current assets:
Cash and cash equivalents	$	—		$	240		$	4,861		$	—		$	5,101
Accounts receivable, less allowance for doubtful accounts	—			59,523			47,141			—			106,664
Inventories, net	—			72,696			28,302			—			100,998
Income taxes receivable	—			308			890			—			1,198
Deferred income taxes	—			794			111			—			905
Other current assets	—			4,547			2,021			—			6,568
Total current assets	—			138,108			83,326			—			221,434
Property, plant and equipment, net	—			65,515			65,316			—			130,831
Amounts due from affiliates	—			217,254			19,134			(236,388		)	—
Goodwill	—			81,359			115,767			—			197,126
Customer relationships, net	—			29,259			17,860			—			47,119
Other intangible assets, net	—			7,373			—			—			7,373
Investment in consolidated subsidiaries	(109,415		)	10,780			—			98,635			—
Deferred income taxes	—			21			64			—			85
Other assets	—			7,701			2,025			—			9,726
Total assets	$	(109,415	)	$	557,370		$	303,492		$	(137,753	)	$	613,694
LIABILITIES AND SHAREHOLDERS’ (DEFICIT) EQUITY
Current liabilities:
Accounts payable	$	—		$	57,429		$	23,491		$	—		$	80,920
Accrued expenses and other current liabilities	17			14,768			12,443			—			27,228
Accrued interest payable	—			9,006			—			—			9,006
Current portion of long-term debt	—			—			3,333			—			3,333
Deferred income taxes	—			—			835			—			835
Total current liabilities	17			81,203			40,102			—			121,322
Long-term debt	—			539,869			—			—			539,869
Amounts due to affiliates	4,847			9,811			221,730			(236,388		)	—
Deferred income taxes	—			12,239			8,111			—			20,350
Other liabilities	—			23,663			22,769			—			46,432
Total liabilities	4,864			666,785			292,712			(236,388		)	727,973
Shareholders’ (deficit) equity:
Common stock	189			—			21			(21		)	189
Additional paid-in capital	723,431			660,532			199,452			(859,984		)	723,431
Accumulated loss	(848,527		)	(780,575		)	(203,299		)	983,874			(848,527		)
Accumulated other comprehensive income	10,628			10,628			14,606			(25,234		)	10,628
Total shareholders’ (deficit) equity	(114,279		)	(109,415		)	10,780			98,635			(114,279		)
Total liabilities and shareholders’ (deficit) equity	$	(109,415	)	$	557,370		$	303,492		$	(137,753	)	$	613,694

EURAMAX HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS

DECEMBER 31, 2012
(in thousands)



	Parent			Issuer			Non-Guarantor			Eliminations			Total
ASSETS
Current assets:
Cash and cash equivalents	$	—		$	1,574		$	8,450		$	—		$	10,024
Accounts receivable, less allowance for doubtful accounts	—			39,743			34,133			—			73,876
Inventories, net	—			62,986			26,308			—			89,294
Income taxes receivable	—			388			1,139			—			1,527
Deferred income taxes	—			793			114			—			907
Other current assets	—			3,358			1,431			—			4,789
Total current assets	—			108,842			71,575			—			180,417
Property, plant and equipment, net	—			69,241			71,967			—			141,208
Amounts due from affiliates	—			218,957			30,651			(249,608		)	—
Goodwill	—			81,310			118,065			—			199,375
Customer relationships, net	—			33,620			20,969			—			54,589
Other intangible assets, net	—			7,475			—			—			7,475
Investment in consolidated subsidiaries	(81,316		)	18,549			—			62,767			—
Deferred income taxes	—			—			68			—			68
Other assets	—			6,225			5,065			—			11,290
Total assets	$	(81,316	)	$	544,219		$	318,360		$	(186,841	)	$	594,422
LIABILITIES AND SHAREHOLDERS' (DEFICIT) EQUITY
Current liabilities:
Accounts payable	$	—		$	34,921		$	20,962		$	—		$	55,883
Accrued expenses and other current liabilities	10			17,582			13,075			—			30,667
Accrued interest payable	—			9,017			—			—			9,017
Deferred income taxes	—			—			847			—			847
Total current liabilities	10			61,520			34,884			—			96,414
Long-term debt	—			516,674			—			—			516,674
Amounts due to affiliates	4,666			15,844			229,098			(249,608		)	—
Deferred income taxes	—			8,621			11,798			—			20,419
Other liabilities	—			22,876			24,031			—			46,907
Total liabilities	4,676			625,535			299,811			(249,608		)	680,414
Shareholders’ (deficit) equity:
Common stock	189			—			21			(21		)	189
Additional paid-in capital	721,869			658,970			199,452			(858,422		)	721,869
Accumulated loss	(818,855		)	(751,091		)	(195,851		)	946,942			(818,855		)
Accumulated other comprehensive income	10,805			10,805			14,927			(25,732		)	10,805
Total shareholders’ (deficit) equity	(85,992		)	(81,316		)	18,549			62,767			(85,992		)
Total liabilities and shareholders’ (deficit) equity	$	(81,316	)	$	544,219		$	318,360		$	(186,841	)	$	594,422

EURAMAX HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
FOR THE THREE MONTHS ENDED JUNE 28, 2013
(in thousands)

(unaudited)



	Parent			Issuer			Non-Guarantor			Eliminations			Total
Net sales	$	—		$	158,120		$	73,820		$	(2,079	)	$	229,861
Costs and expenses:
Cost of goods sold (excluding depreciation and amortization)	—			131,031			61,509			(2,079		)	190,461
Selling and general (excluding depreciation and amortization)	95			13,669			6,176			—			19,940
Depreciation and amortization	—			5,558			2,892			—			8,450
Other operating charges	—			248			878			—			1,126
Income (loss) from operations	(95		)	7,614			2,365			—			9,884
Equity in earnings of subsidiaries	(1,461		)	(2,557		)	—			4,018			—
Interest expense	—			(13,507		)	(347		)	—			(13,854		)
Intercompany income (loss), net	—			4,402			(4,402		)	—			—
Other income (loss), net	—			2,529			(418		)	—			2,111
Loss before income taxes	(1,556		)	(1,519		)	(2,802		)	4,018			(1,859		)
Benefit for income taxes	—			(58		)	(245		)	—			(303		)
Net loss	$	(1,556	)	$	(1,461	)	$	(2,557	)	$	4,018		$	(1,556	)

EURAMAX HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE OPERATIONS

FOR THE THREE MONTHS ENDED JUNE 28, 2013
(in thousands)

(unaudited)



	Parent			Issuer			Non-Guarantor			Eliminations			Total
Net loss	$	(1,556	)	$	(1,461	)	$	(2,557	)	$	4,018		$	(1,556	)
Other comprehensive (loss) income:
Foreign currency translation adjustment	(157		)	(157		)	(157		)	314			(157		)
Defined benefit pension plan adjustments, net of tax	81			81			10			(91		)	81
Total comprehensive loss	$	(1,632	)	$	(1,537	)	$	(2,704	)	$	4,241		$	(1,632	)

EURAMAX HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
FOR THE THREE MONTHS ENDED JUNE 29, 2012
(in thousands)

(unaudited)



	Parent			Issuer			Non-Guarantor			Eliminations			Total
Net sales	$	—		$	152,875		$	73,957		$	(3,040	)	$	223,792
Costs and expenses:
Cost of goods sold (excluding depreciation and amortization)	—			126,540			61,635			(3,040		)	185,135
Selling and general (excluding depreciation and amortization)	148			14,516			6,375			—			21,039
Depreciation and amortization	—			5,532			3,101			—			8,633
Other operating charges	—			796			124			—			920
Income (loss) from operations	(148		)	5,491			2,722			—			8,065
Equity in earnings of subsidiaries	(15,444		)	(1,101		)	—			16,545			—
Interest expense	—			(13,604		)	(257		)	—			(13,861		)
Intercompany income (loss), net	—			4,299			(4,299		)	—			—
Other (loss) income, net	—			(9,882		)	1,019			—			(8,863		)
Loss before income taxes	(15,592		)	(14,797		)	(815		)	16,545			(14,659		)
Provision for income taxes	—			647			286			—			933
Net loss	$	(15,592	)	$	(15,444	)	$	(1,101	)	$	16,545		$	(15,592	)

EURAMAX HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE OPERATIONS

FOR THE THREE MONTHS ENDED JUNE 29, 2012

(in thousands)

(unaudited)



	Parent			Issuer			Non-Guarantor			Eliminations			Total
Net loss	$	(15,592	)	$	(15,444	)	$	(1,101	)	$	16,545		$	(15,592	)
Other comprehensive (loss) income:
Foreign currency translation adjustment	(1,165		)	(1,165		)	(699		)	1,864			(1,165		)
Defined benefit pension plan adjustments, net of tax	85			85			23			(108		)	85
Total comprehensive loss	$	(16,672	)	$	(16,524	)	$	(1,777	)	$	18,301		$	(16,672	)

EURAMAX HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
FOR THE SIX MONTHS ENDED JUNE 28, 2013
(in thousands)

(unaudited)



	Parent			Issuer			Non-Guarantor			Eliminations			Total
Net sales	$	—		$	263,434		$	142,543		$	(3,571	)	$	402,406
Costs and expenses:
Cost of goods sold (excluding depreciation and amortization)	—			224,095			119,107			(3,571		)	339,631
Selling and general (excluding depreciation and amortization)	188			26,730			12,462			—			39,380
Depreciation and amortization	—			11,133			5,910			—			17,043
Other operating charges	—			666			3,234			—			3,900
Income (loss) from operations	(188		)	810			1,830			—			2,452
Equity in earnings of subsidiaries	(29,484		)	(7,448		)	—			36,932			—
Interest expense	—			(26,856		)	(596		)	—			(27,452		)
Intercompany income (loss), net	—			8,680			(8,680		)	—			—
Other loss, net	—			(3,422		)	(812		)	—			(4,234		)
Loss before income taxes	(29,672		)	(28,236		)	(8,258		)	36,932			(29,234		)
Provision (benefit) for income taxes	—			1,248			(810		)	—			438
Net loss	$	(29,672	)	$	(29,484	)	$	(7,448	)	$	36,932		$	(29,672	)

EURAMAX HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE OPERATIONS

FOR THE SIX MONTHS ENDED JUNE 28, 2013
(in thousands)

(unaudited)



	Parent			Issuer			Non-Guarantor			Eliminations			Total
Net loss	$	(29,672	)	$	(29,484	)	$	(7,448	)	$	36,932		$	(29,672	)
Other comprehensive (loss) income:
Foreign currency translation adjustment	(342		)	(342		)	(342		)	684			(342		)
Defined benefit pension plan adjustments, net of tax	165			165			21			(186		)	165
Total comprehensive loss	$	(29,849	)	$	(29,661	)	$	(7,769	)	$	37,430		$	(29,849	)

EURAMAX HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
FOR THE SIX MONTHS ENDED JUNE 29, 2012
(in thousands)

(unaudited)



	Parent			Issuer			Non-Guarantor			Eliminations			Total
Net sales	$	—		$	275,317		$	151,688		$	(4,530	)	$	422,475
Costs and expenses:
Cost of goods sold (excluding depreciation and amortization)	—			230,187			126,043			(4,530		)	351,700
Selling and general (excluding depreciation and amortization)	297			29,434			14,189			—			43,920
Depreciation and amortization	—			11,084			6,230			—			17,314
Other operating charges	—			1,077			685			—			1,762
Income (loss) from operations	(297		)	3,535			4,541			—			7,779
Equity in earnings of subsidiaries	(23,415		)	(4,090		)	—			27,505			—
Interest expense	—			(26,914		)	(483		)	—			(27,397		)
Intercompany income (loss), net	—			8,672			(8,672		)	—			—
Other (loss) income, net	—			(3,545		)	726			—			(2,819		)
Loss before income taxes	(23,712		)	(22,342		)	(3,888		)	27,505			(22,437		)
Provision for income taxes	—			1,073			202			—			1,275
Net loss	$	(23,712	)	$	(23,415	)	$	(4,090	)	$	27,505		$	(23,712	)

EURAMAX HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE OPERATIONS

FOR THE SIX MONTHS ENDED JUNE 29, 2012

(in thousands)

(unaudited)



	Parent			Issuer			Non-Guarantor			Eliminations			Total
Net loss	$	(23,712	)	$	(23,415	)	$	(4,090	)	$	27,505		$	(23,712	)
Other comprehensive (loss) income:
Foreign currency translation adjustment	(202		)	(202		)	86			116			(202		)
Defined benefit pension plan adjustments, net of tax	170			170			46			(216		)	170
Total comprehensive loss	$	(23,744	)	$	(23,447	)	$	(3,958	)	$	27,405		$	(23,744	)

EURAMAX HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE SIX MONTHS ENDED JUNE 28, 2013
(in thousands)

(unaudited)



	Parent		Issuer			Non-Guarantor			Eliminations		Total
Net cash used in operating activities	$	—	$	(22,393	)	$	(10,990	)	$	—	$	(33,383	)
Cash flows from investing activities:
Proceeds from sale of assets	—		164			2,022			—		2,186
Capital expenditures	—		(2,879		)	(2,079		)	—		(4,958		)
Net cash used in investing activities	—		(2,715		)	(57		)	—		(2,772		)
Cash flows from financing activities:
Net borrowings on ABL Credit Facility	—		22,953			—			—		22,953
Changes in cash overdraft	—		5,144			—			—		5,144
Net borrowings on Dutch Revolving Credit Facility	—		—			3,333			—		3,333
Debt issuance costs	—		(175		)	—			—		(175		)
Due (to) from affiliates	—		(4,148		)	4,148			—		—
Net cash provided by financing activities	—		23,774			7,481			—		31,255
Effect of exchange rate changes on cash	—		—			(23		)	—		(23		)
Net decrease in cash and cash equivalents	—		(1,334		)	(3,589		)	—		(4,923		)
Cash and cash equivalents at beginning of period	—		1,574			8,450			—		10,024
Cash and cash equivalents at end of period	$	—	$	240		$	4,861		$	—	$	5,101

EURAMAX HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE SIX MONTHS ENDED JUNE 29, 2012
(in thousands)

(unaudited)



	Parent		Issuer			Non-Guarantor			Eliminations		Total
Net cash (used in) provided by operating activities	$	—	$	(22,914	)	$	1,527		$	—	$	(21,387	)
Cash flows from investing activities:
Proceeds from sale of assets	—		1,231			2			—		1,233
Capital expenditures	—		(1,365		)	(1,282		)	—		(2,647		)
Net cash used in investing activities	—		(134		)	(1,280		)	—		(1,414		)
Cash flows from financing activities:
Net borrowings on ABL Credit Facility	—		17,635			—			—		17,635
Changes in cash overdraft	—		3,027			—			—		3,027
Debt issuance costs	—		—			(47		)	—		(47		)
Due from (to) affiliates	—		1,581			(1,581		)	—		—
Net cash provided by (used in) financing activities	—		22,243			(1,628		)	—		20,615
Effect of exchange rate changes on cash	—		—			(240		)	—		(240		)
Net decrease in cash and cash equivalents	—		(805		)	(1,621		)	—		(2,426		)
Cash and cash equivalents at beginning of period	—		962			13,365			—		14,327
Cash and cash equivalents at end of period	$	—	$	157		$	11,744		$	—	$	11,901