SUPPLEMENTAL GUARANTOR INFORMATION

9 Months Ended

Sep. 30, 2012

18. SUPPLEMENTAL GUARANTOR INFORMATION

Georgia Gulf Corporation is a holding company for all of its wholly and majority owned subsidiaries. Our payment obligations under the indenture for our 9.0 percent notes are guaranteed by Georgia Gulf Lake Charles, LLC, Georgia Gulf Chemicals & Vinyls, LLC, Royal Mouldings Limited, Royal Plastics Group (USA) Limited, Rome Delaware Corporation, Plastic Trends, Inc., Royal Group Sales (USA) Limited, Royal Outdoor Products, Inc., Royal Window and Door Profiles Plant 13 Inc., Royal Window and Door Profiles Plant 14 Inc., and Exterior Portfolio LLC, all of which are wholly-owned subsidiaries (the "Guarantor Subsidiaries") of Georgia Gulf Corporation. The guarantees are full, unconditional and joint and several. Investments in subsidiaries in the following tables reflect investments in wholly owned entities within Georgia Gulf Corporation. The Company's Guarantor Subsidiaries and Non-Guarantor Subsidiaries (defined below) are not consistent with the Company's business groups or geographic operations; accordingly this basis of presentation is not included to present the Company's financial condition, results of operations or cash flows for any purpose other than to comply with the specific requirements for subsidiary guarantor reporting. We are required to present condensed consolidating financial information in order for the subsidiary guarantors of the 9.0 percent notes to be exempt from certain reporting obligations under the Securities Exchange Act of 1934.

The following condensed consolidating balance sheet information, statements of income and comprehensive income information and statements of cash flows information present the combined financial statements of the parent company, and the combined financial statements of our Guarantor Subsidiaries and our remaining subsidiaries (the "Non-Guarantor Subsidiaries"). Separate financial statements of the Guarantor Subsidiaries are not presented because we have determined that they would not be material to investors.

Georgia Gulf Corporation and Subsidiaries`
Supplemental Condensed Consolidating Balance Sheet Information
September 30, 2012
(Unaudited)

(In thousands)	Parent Company			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Consolidated

Assets
Cash and cash equivalents	$	-		$	79,436	$	39,033		$	-		$	118,469
Receivables, net		30			944,945		100,217			(656,174	)		389,018
Inventories		-			195,541		102,003			-			297,544
Prepaid expenses and other		33			8,386		2,673			-			11,092
Deferred income taxes		-			17,139		228			-			17,367

Total current assets		63			1,245,447		244,154			(656,174	)		833,490
Property, plant and equipment, net		1,509			419,219		216,104			-			636,832
Long term receivables-affiliates		463,925			9,400		-			(473,325	)		-
Goodwill		-			105,043		113,633			-			218,676
Intangible assets, net		-			41,773		2,519			-			44,292
Deferred income taxes		-			-		4,145			-			4,145
Other assets, net		14,139			41,036		8,421			-			63,596
Investment in Subsidiaries		1,390,458			-		-			(1,390,458	)		-

Total assets	$	1,870,094		$	1,861,918	$	588,976		$	(2,519,957	)	$	1,801,031

Liabilities and Stockholders' Equity
Current portion of long-term debt	$	49,841		$	-	$	-		$	-		$	49,841
Accounts payable		665,158			166,398		38,051			(656,174	)		213,433
Interest payable		9,650			-		-			-			9,650
Income taxes payable		(4,522	)		15,196		4,158			-			14,832
Accrued compensation		-			18,035		15,714			-			33,749
Other accrued liabilities		1,205			32,872		30,279			-			64,356

Total current liabilities		721,332			232,501		88,202			(656,174	)		385,861
Long-term debt		447,930			-		-			-			447,930
Lease financing obligation		-			-		113,773			-			113,773
Long-term payables-affiliates		-			-		473,325			(473,325	)		-
Liability for unrecognized income tax benefits		-			5,094		13,661			-			18,755
Deferred income taxes		22,166			162,114		-			-			184,280
Other non-current liabilities		93,566			71,751		2,337			(102,322	)		65,332

Total liabilities		1,284,994			471,460		691,298			(1,231,821	)		1,215,931

Total stockholders' equity (deficit)		585,100			1,390,458		(102,322	)		(1,288,136	)		585,100

Total liabilities and stockholders' equity	$	1,870,094		$	1,861,918	$	588,976		$	(2,519,957	)	$	1,801,031

Georgia Gulf Corporation and Subsidiaries
Supplemental Condensed Consolidating Balance Sheet Information
December 31, 2011
(Unaudited)

(In thousands)	Parent Company			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Consolidated

Assets
Cash and cash equivalents	$	-		$	43,374	$	45,201		$	-		$	88,575
Receivables, net		-			776,859		62,469			(582,579	)		256,749
Inventories		-			207,854		79,700			-			287,554
Prepaid expenses and other		146			12,264		3,340			-			15,750
Deferred income taxes		-			14,769		220			-			14,989

Total current assets		146			1,055,120		190,930			(582,579	)		663,617
Property, plant and equipment, net		1,292			422,302		217,306			-			640,900
Long term receivables-affiliates		447,661			-		-			(447,661	)		-
Goodwill		-			103,959		109,649			-			213,608
Intangibles, net		-			44,284		2,431			-			46,715
Deferred income taxes		-			-		3,770			-			3,770
Other assets		15,646			51,296		8,659			-			75,601
Investment in subsidiaries		1,226,725			-		-			(1,226,725	)		-

Total assets	$	1,691,470		$	1,676,961	$	532,745		$	(2,256,965	)	$	1,644,211

Liabilities and Stockholders' Equity
Accounts payable	$	572,600		$	148,573	$	20,193		$	(573,179	)	$	168,187
Interest payable		20,930			-		1			-			20,931
Income taxes payable		(1,213	)		1,213		1,202			-			1,202
Accrued compensation		-			11,572		8,171			-			19,743
Other accrued liabilities		419			43,691		24,715			-			68,825

Total current liabilities		592,736			205,049		54,282			(573,179	)		278,888
Long-term debt		497,464			-		-			-			497,464
Lease financing obligation		-			-		109,899			-			109,899
Long-term payables-affiliates		-			-		457,061			(457,061	)		-
Liability for unrecognized income tax benefits		-			7,126		16,585			-			23,711
Deferred income taxes		16,054			165,411		-			-			181,465
Other non-current liabilities		96,552			63,734		2,071			(98,237	)		64,120

Total liabilities		1,202,806			441,320		639,898			(1,128,477	)		1,155,547

Total stockholders' equity (deficit)		488,664			1,235,641		(107,153	)		(1,128,488	)		488,664

Total liabilities and stockholders' equity	$	1,691,470		$	1,676,961	$	532,745		$	(2,256,965	)	$	1,644,211

Georgia Gulf Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Income and Comprehensive Income
Three Months Ended September 30, 2012
(Unaudited)

(In thousands)	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated

Net sales	$	-		$	677,358		$	176,260		$	(40,116	)	$	813,502
Operating costs and expenses:
Cost of sales		-			571,573			141,721			(40,116	)		673,178
Selling, general and administrative expenses		10,170			24,572			18,734			-			53,476
Gain on sale of assets		-			(1,864	)		-			-			(1,864	)
Transaction related costs, restructuring and other, net		13,082			1,300			408			-			14,790

Total operating costs and expenses		23,252			595,581			160,863			(40,116	)		739,580

Operating (loss) income		(23,252	)		81,777			15,397			-			73,922

Other (expense) income:
Interest (expense) income, net		(23,215	)		14,483			(5,906	)		-			(14,638	)
Foreign exchange gain (loss)		44			(66	)		(170	)		-			(192	)
Equity in income of subsidiaries		69,662			908			-			(70,570	)		-

Income before income taxes		23,239			97,102			9,321			(70,570	)		59,092

(Benefit) provision for income taxes		(16,097	)		34,035			1,818			-			19,756

Net income	$	39,336		$	63,067		$	7,503		$	(70,570	)	$	39,336

Comprehensive income	$	47,314		$	62,967		$	3,624		$	(66,591	)	$	47,314

Georgia Gulf Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Income and Comprehensive Income
Three Months Ended September 30, 2011
(Unaudited)

(In thousands)	Parent Company			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Consolidated

Net sales	$	-		$	794,512	$	178,685		$	(43,561	)	$	929,636
Operating costs and expenses:
Cost of sales		-			726,966		148,403			(43,561	)		831,808
Selling, general and administrative expenses		7,011			20,800		15,601			-			43,412
Transaction related costs, restructuring and other, net		-			1		-			-			1

Total operating costs and expenses		7,011			747,767		164,004			(43,561	)		875,221

Operating (loss) income		(7,011	)		46,745		14,681			-			54,415

Other (expense) income:
Interest (expense) income, net		(19,160	)		8,683		(6,226	)		-			(16,703	)
Foreign exchange (loss) gain		(57	)		25		192			-			160
Equity in income of subsidiaries		61,069			1,650		-			(62,719	)		-

Income before income taxes		34,841			57,103		8,647			(62,719	)		37,872

Provision (benefit) for income taxes		483			10,777		(7,746	)		-			3,514

Net income	$	34,358		$	46,326	$	16,393		$	(62,719	)	$	34,358

Comprehensive income	$	21,314		$	47,532	$	24,161		$	(71,693	)	$	21,314

Georgia Gulf Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Income and Comprehensive Income
Nine Months Ended September 30, 2012
(Unaudited)

(In thousands)	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated

Net sales	$	-		$	2,198,646		$	479,645		$	(137,147	)	$	2,541,144
Operating costs and expenses:
Cost of sales		-			1,949,178			398,484			(137,147	)		2,210,515
Selling, general and administrative expenses		28,199			71,105			53,628			-			152,932
Gain on sale of assets		-			(19,250	)		-			-			(19,250	)
Transaction related costs, restructuring and other, net		25,112			777			481			-			26,370

Total operating costs and expenses		53,311			2,001,810			452,593			(137,147	)		2,370,567

Operating (loss) income		(53,311	)		196,836			27,052			-			170,577

Other (expense) income:
Interest (expense) income, net		(66,465	)		40,520			(17,629	)		-			(43,574	)
Foreign exchange gain (loss)		263			(36	)		(821	)		-			(594	)
Equity in income of subsidiaries		171,724			1,230			-			(172,954	)		-

Income before income taxes		52,211			238,550			8,602			(172,954	)		126,409

(Benefit) provision for income taxes		(36,057	)		75,749			(1,551	)		-			38,141

Net income	$	88,268		$	162,801		$	10,153		$	(172,954	)	$	88,268

Comprehensive income	$	96,236		$	163,733		$	6,663		$	(170,396	)	$	96,236

Georgia Gulf Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Income and Comprehensive Income
Nine Months Ended September 30, 2011
(Unaudited)

(In thousands)	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated

Net sales	$	-		$	2,177,274		$	519,026		$	(147,016	)	$	2,549,284
Operating costs and expenses:
Cost of sales		-			2,001,477			438,300			(147,016	)		2,292,761
Selling, general and administrative expenses		25,828			55,696			48,556			-			130,080
Gain on sale of assets		-			(1,150	)		-			-			(1,150	)
Transaction related costs, restructuring and other, net		-			18			1,009			-			1,027

Total operating costs and expenses		25,828			2,056,041			487,865			(147,016	)		2,422,718

Operating (loss) income		(25,828	)		121,233			31,161			-			126,566
Other (expense) income:
Interest (expense) income, net		(56,686	)		24,851			(18,257	)		-			(50,092	)
Foreign exchange (loss) gain		(21	)		70			(829	)		-			(780	)
Loss on early redemption of debt		(1,100	)		-			-			-			(1,100	)
Equity (loss) in income of subsidiaries		129,548			(355	)		-			(129,193	)		-

Income before income taxes		45,913			145,799			12,075			(129,193	)		74,594

(Benefit) provision for income taxes		(15,160	)		38,681			(10,000	)		-			13,521

Net income	$	61,073		$	107,118		$	22,075		$	(129,193	)	$	61,073

Comprehensive income	$	53,369		$	107,692		$	26,655		$	(134,347	)	$	53,369

Georgia Gulf Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Cash Flows Information
Nine Months Ended September 30, 2012
(Unaudited)

(In thousands)	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated

Net cash provided by operating activities	$	3,673		$	57,907		$	4,124		$	-		$	65,704

Cash flows from investing activities:
Capital expenditures		(329	)		(45,583	)		(9,907	)		-			(55,819	)
Proceeds from sale of assets		-			23,532			47			-			23,579
Distributions from affiliate		1,854			206			-			(2,060	)		-

Net cash provided by (used in) investing activities		1,525			(21,845	)		(9,860	)		(2,060	)		(32,240	)

Cash flows from financing activities:
Repayments on asset based lending revolver		(183,400	)		-			-			-			(183,400	)
Borrowings on asset based lending revolver		183,400			-			-			-			183,400
Fees paid related to financing activities		(625	)		-			-			-			(625	)
Return of capital								(2,060	)		2,060			-
Excess tax benefits from share-based payment arrangements		3,301			-			-			-			3,301
Stock compensation plan activity		(5,096	)		-			-			-			(5,096	)
Dividends Paid		(2,778	)		-			-			-			(2,778	)

Net cash used in financing activities		(5,198	)		-			(2,060	)		2,060			(5,198	)

Effect of exchange rate changes on cash and cash equivalents		-			-			1,628			-			1,628

Net change in cash and cash equivalents		-			36,062			(6,168	)		-			29,894
Cash and cash equivalents at beginning of period		-			43,374			45,201			-			88,575

Cash and cash equivalents at end of period	$	-		$	79,436		$	39,033		$	-		$	118,469

Georgia Gulf Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Cash Flows Information
Nine Months Ended September 30, 2011
(Unaudited)

(In thousands)	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Consolidated

Net cash provided by (used in) operating activities	$	61,249		$	(28,523	)	$	(12,521	)	$	-	$	20,205

Cash flows from investing activities:
Capital expenditures		(600	)		(37,143	)		(6,504	)		-		(44,247	)
Proceeds from sale of property, plant and equipment		-			301			25			-		326
Acquisition, net of cash acquired		-			(71,371	)		-			-		(71,371	)

Net cash used in investing activities		(600	)		(108,213	)		(6,479	)		-		(115,292	)

Cash flows from financing activities:
Repayments on asset based lending revolver		(382,300	)		-			(33,267	)		-		(415,567	)
Borrowings on asset based lending revolver		413,900			-			38,605			-		452,505
Repayment of long-term debt		(22,913	)		(4	)		-			-		(22,917	)
Fees paid to amend or issue debt facilities and equity		(863	)		-			(617	)		-		(1,480	)
Intercompany financing to fund acquisition		(72,067	)		72,067			-			-		-
Excess tax benefits from share-based payment arrangements		3,555			-			-			-		3,555
Stock compensation plan activity		39			-			-			-		39

Net cash (used in) provided by financing activities		(60,649	)		72,063			4,721			-		16,135

Effect of exchange rate changes on cash and cash equivalents		-			-			1,504			-		1,504

Net change in cash and cash equivalents		-			(64,673	)		(12,775	)		-		(77,448	)
Cash and cash equivalents at beginning of period		-			93,681			29,077			-		122,758

Cash and cash equivalents at end of period	$	-		$	29,008		$	16,302		$	-	$	45,310