Subsidiary Guarantors

The Company’s payment obligations under its 9.125% notes are fully and unconditionally guaranteed, jointly and severally, on a senior basis, by its domestic 100% owned subsidiaries, Gentek Holdings, LLC and Gentek Building Products, Inc. (together, the “Subsidiary Guarantors”). AMH New Finance, Inc. is a co-issuer of the 9.125% notes and is a domestic 100% owned subsidiary of the Company having no operations, revenues or cash flows for the periods presented.

Associated Materials Canada Limited, Gentek Canada Holdings Limited and Gentek Buildings Products Limited Partnership are Canadian companies and do not guarantee the 9.125% notes. In the opinion of management, separate financial statements of the respective Subsidiary Guarantors would not provide additional material information that would be useful in assessing the financial composition of the Subsidiary Guarantors.

ASSOCIATED MATERIALS, LLC AND SUBSIDIARIES

CONDENSED CONSOLIDATING BALANCE SHEET

April 2, 2016

(Unaudited, in thousands)



	Company			Co-Issuer		Subsidiary Guarantors			Non-Guarantor Subsidiaries			Reclassification/ Eliminations			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	5,249		$	—	$	26		$	796		$	—		$	6,071
Accounts receivable, net	99,578			—		6,286			25,202			—			131,066
Intercompany receivables	335,181			—		68,728			1,794			(405,703		)	—
Inventories	88,936			—		8,461			35,916			—			133,313
Income taxes receivable	—			—		198			1,526			—			1,724
Deferred income taxes	244			—		1,258			—			—			1,502
Prepaid expenses and other current assets	12,366			—		969			1,552			—			14,887
Total current assets	541,554			—		85,926			66,786			(405,703		)	288,563
Property, plant and equipment, net	63,047			—		1,285			26,048			—			90,380
Goodwill	203,841			—		16,713			87,585			—			308,139
Other intangible assets, net	280,115			—		32,521			84,187			—			396,823
Intercompany receivable	—			832,340		—			—			(832,340		)	—
Other assets	3,589			—		85			864			—			4,538
Total assets	$	1,092,146		$	832,340	$	136,530		$	265,470		$	(1,238,043	)	$	1,088,443
Liabilities and Member's Deficit
Current liabilities:
Accounts payable	$	67,200		$	—	$	7,381		$	22,959		$	—		$	97,540
Intercompany payables	1,794			—		—			403,909			(405,703		)	—
Accrued liabilities	81,125			—		4,364			6,864			—			92,353
Deferred income taxes	767			—		—			464			—			1,231
Income taxes payable	34			—		—			385			—			419
Total current liabilities	150,920			—		11,745			434,581			(405,703		)	191,543
Deferred income taxes	50,149			—		11,920			21,321			—			83,390
Other liabilities	76,513			—		19,625			17,172			—			113,310
Deficit in subsidiaries	141,185			—		234,425			—			(375,610		)	—
Long-term debt	904,674			832,340		—			26,821			(832,340		)	931,495
Member’s deficit	(231,295		)	—		(141,185		)	(234,425		)	375,610			(231,295		)
Total liabilities and member’s deficit	$	1,092,146		$	832,340	$	136,530		$	265,470		$	(1,238,043	)	$	1,088,443

ASSOCIATED MATERIALS, LLC AND SUBSIDIARIES

CONDENSED CONSOLIDATING STATEMENT OF COMPREHENSIVE LOSS

For The Quarter Ended April 2, 2016

(Unaudited, in thousands)



	Company			Co-Issuer		Subsidiary Guarantors			Non-Guarantor Subsidiaries			Reclassification/ Eliminations			Consolidated
Net sales	$	195,331		$	—	$	32,308		$	47,857		$	(39,215	)	$	236,281
Cost of sales	156,216			—		29,895			36,332			(39,215		)	183,228
Gross profit	39,115			—		2,413			11,525			—			53,053
Selling, general and administrative expenses	47,257			—		1,703			10,473			—			59,433
(Loss) income from operations	(8,142		)	—		710			1,052			—			(6,380		)
Interest expense, net	20,817			—		—			66			—			20,883
Foreign currency (gain)	—			—		—			(383		)	—			(383		)
Loss before income taxes	(28,959		)	—		710			1,369			—			(26,880		)
Income tax expense (benefit)	778			—		(19		)	373			—			1,132
Loss before equity loss from subsidiaries	(29,737		)	—		729			996			—			(28,012		)
Equity income from subsidiaries	1,725			—		996			—			(2,721		)	—
Net (loss) income	(28,012		)	—		1,725			996			(2,721		)	(28,012		)
Other comprehensive income (loss):
Pension and other postretirement benefit adjustments, net of tax	17			—		35			40			(75		)	17
Foreign currency translation adjustments, net of tax	11,018			—		11,018			11,018			(22,036		)	11,018
Total comprehensive income (loss)	$	(16,977	)	$	—	$	12,778		$	12,054		$	(24,832	)	$	(16,977	)

ASSOCIATED MATERIALS, LLC AND SUBSIDIARIES

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

For The Quarter Ended April 2, 2016

(Unaudited, in thousands)



	Company			Co-Issuer		Subsidiary Guarantors			Non-Guarantor Subsidiaries			Reclassification/Eliminations			Consolidated
Net cash provided by (used in) operating activities	$	(988	)	$	—	$	3,324		$	(17,564	)	$	—		$	(15,228	)
Investing Activities
Capital expenditures	(1,057		)			(80		)	(838		)	—			(1,975		)
Proceeds from the sale of assets	82								4			—			86
Payments on loans to affiliates	—			—		(3,370		)	—			3,370			—
Receipts on loans to affiliates	—			—		—			(7,000		)	7,000			—
Net cash provided by (used in) investing activities	(975		)	—		(3,450		)	(7,834		)	10,370			(1,889		)
Financing Activities
Borrowings under ABL facilities	15,000								23,789			—			38,789
Payments under ABL facilities	(44,900		)						(6,000		)	—			(50,900		)
Promissory note, related parties	20,000			—		—			7,500			—			27,500
Financing costs	(1,614		)						(10		)				(1,624		)
Borrowings from affiliates	10,370			—		—			—			(10,370		)	—
Repayments to affiliates	—			—		—			—			—			—
Net cash (used in) provided by financing activities	(1,144		)	—		—			25,279			(10,370		)	13,765
Effect of exchange rate changes on cash and cash equivalents									29			—			29
Net decrease in cash and cash equivalents	(3,107		)	—		(126		)	(90		)	—			(3,323		)
Cash and cash equivalents at beginning of period	8,356					152			886			—			9,394
Cash and cash equivalents at end of period	$	5,249		$	—	$	26		$	796		$	—		$	6,071

ASSOCIATED MATERIALS, LLC AND SUBSIDIARIES

CONDENSED CONSOLIDATING BALANCE SHEET

January 2, 2016

(Unaudited, in thousands)



	Company			Co-Issuer		Subsidiary Guarantors			Non-Guarantor Subsidiaries			Reclassification/ Eliminations			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	8,356		$	—	$	152		$	886		$	—		$	9,394
Accounts receivable, net	103,506			—		6,903			16,634			—			127,043
Intercompany receivables	352,323			—		67,591			1,794			(421,708		)	—
Inventories	88,440			—		5,527			29,407			—			123,374
Income taxes receivable	—			—		178			1,434			—			1,612
Deferred income taxes	243			—		1,258			1			—			1,502
Prepaid expenses and other current assets	12,114			—		955			1,094			—			14,163
Total current assets	564,982			—		82,564			51,250			(421,708		)	277,088
Property, plant and equipment, net	65,277			—		1,303			24,214			—			90,794
Goodwill	203,841			—		16,713			82,354			—			302,908
Other intangible assets, net	285,115			—		32,633			80,205			—			397,953
Intercompany receivable	—			832,684		—			—			(832,684		)	—
Other assets	3,572			—		1			1,020			—			4,593
Total assets	$	1,122,787		$	832,684	$	133,214		$	239,043		$	(1,254,392	)	$	1,073,336
Liabilities and Member's Deficit
Current liabilities:
Accounts payable	$	68,213		$	—	$	4,183		$	19,167		$	—		$	91,563
Intercompany payables	1,794			—		—			419,914			(421,708		)	—
Accrued liabilities	71,446			—		4,876			7,308			—			83,630
Deferred income taxes	—			—		—			436			—			436
Income taxes payable	36			—		—			—			—			36
Total current liabilities	141,489			—		9,059			446,825			(421,708		)	175,665
Deferred income taxes	50,147			—		11,920			20,035			—			82,102
Other liabilities	76,641			—		19,676			16,806			—			113,123
Deficit in subsidiaries	153,964			—		246,523			—			(400,487		)	—
Long-term debt	914,907			832,684		—			1,900			(832,684		)	916,807
Member’s deficit	(214,361		)	—		(153,964		)	(246,523		)	400,487			(214,361		)
Total liabilities and member’s deficit	$	1,122,787		$	832,684	$	133,214		$	239,043		$	(1,254,392	)	$	1,073,336

ASSOCIATED MATERIALS, LLC AND SUBSIDIARIES

CONDENSED CONSOLIDATING STATEMENT OF COMPREHENSIVE LOSS

For The Quarter Ended April 4, 2015

(Unaudited, in thousands)



	Company			Co-Issuer		Subsidiary Guarantors			Non-Guarantor Subsidiaries			Reclassification/ Eliminations			Consolidated
Net sales	$	179,638		$	—	$	30,162		$	47,248		$	(36,682	)	$	220,366
Cost of sales	148,967			—		28,806			37,372			(36,682		)	178,463
Gross profit	30,671			—		1,356			9,876			—			41,903
Selling, general and administrative expenses	47,657			—		844			9,969			—			58,470
(Loss) income from operations	(16,986		)	—		512			(93		)	—			(16,567		)
Interest expense, net	18,788			—		1,661			257			—			20,706
Foreign currency loss	—			—		—			516			—			516
(Loss) income before income taxes	(35,774		)	—		(1,149		)	(866		)	—			(37,789		)
Income tax expense (benefit)	726			—		24			(217		)	—			533
(Loss) income before equity income (loss) from subsidiaries	(36,500		)	—		(1,173		)	(649		)	—			(38,322		)
Equity income (loss) from subsidiaries	(1,822		)	—		(649		)	—			2,471			—
Net (loss) income	(38,322		)	—		(1,822		)	(649		)	2,471			(38,322		)
Other comprehensive income (loss):
Pension and other postretirement benefit adjustments, net of tax	148			—		58			48			(106		)	148
Foreign currency translation adjustments, net of tax	(11,586		)	—		(11,586		)	(11,586		)	23,172			(11,586		)
Total comprehensive loss	$	(49,760	)	$	—	$	(13,350	)	$	(12,187	)	$	25,537		$	(49,760	)

ASSOCIATED MATERIALS, LLC AND SUBSIDIARIES

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

For The Quarter Ended April 4, 2015

(Unaudited, in thousands)



	Company			Co-Issuer		Subsidiary Guarantors			Non-Guarantor Subsidiaries			Reclassification/ Eliminations			Consolidated
Net cash (used in) provided by operating activities	$	(20,313	)	$	—	$	1,707		$	(8,065	)	$	—		$	(26,671	)
Investing Activities
Capital expenditures	(5,408		)	—		(65		)	(596		)	—			(6,069		)
Proceeds from the sale of assets	5			—		—			1						6
Payments on loans to affiliates	—			—		(1,642		)	—			1,642			—
Receipts on loans to affiliates	2,000			—		—			—			(2,000		)	—
Net cash used in investing activities	(3,403		)	—		(1,707		)	(595		)	(358		)	(6,063		)
Financing Activities
Borrowings under ABL facilities	31,400			—		—			13,170			—			44,570
Payments under ABL facilities	(11,200		)	—		—			(2,549		)	—			(13,749		)
Borrowings from affiliates	1,642			—		—			—			(1,642		)	—
Repayments to affiliates	—			—		—			(2,000		)	2,000			—
Net cash provided by financing activities	21,842			—		—			8,621			358			30,821
Effect of exchange rate changes on cash and cash equivalents	—			—		—			9			—			9
Net decrease in cash and cash equivalents	(1,874		)	—		—			(30		)	—			(1,904		)
Cash and cash equivalents at beginning of period	5,933			—		—			30			—			5,963
Cash and cash equivalents at end of period	$	4,059		$	—	$	—		$	—		$	—		$	4,059