View Filing Data

Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2011	Aug. 01, 2011
Document and Entity Information
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2011
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q2
Trading Symbol	rock
Entity Registrant Name	GIBRALTAR INDUSTRIES, INC.
Entity Central Index Key	0000912562
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		30,416,505

Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Consolidated Statements of Operations
Net sales	$ 208,807	$ 176,924	$ 372,370	$ 323,598
Cost of sales	163,379	142,943	296,897	263,160
Gross profit	45,428	33,981	75,473	60,438
Selling, general, and administrative expense	28,038	24,544	50,861	48,816
Income from operations	17,390	9,437	24,612	11,622
Interest expense	(4,998)	(4,352)	(9,452)	(10,922)
Other income	38	60	61	131
Income before taxes	12,430	5,145	15,221	831
Provision for income taxes	5,184	2,552	6,534	630
Income from continuing operations	7,246	2,593	8,687	201
Discontinued operations:
Income (loss) before taxes	951	1,459	13,897	(28,626)
Provision for (benefit of) income taxes	392	571	6,370	(10,675)
Income (loss) from discontinued operations	559	888	7,527	(17,951)
Net income (loss)	$ 7,805	$ 3,481	$ 16,214	$ (17,750)
Net income (loss) per share - Basic:
Income from continuing operations	$ 0.24	$ 0.09	$ 0.29	$ 0.01
Income (loss) from discontinued operations	0.02	0.02	0.25	(0.60)
Net income (loss)	$ 0.26	$ 0.11	$ 0.54	$ (0.59)
Weighted average shares outstanding - Basic	30,441	30,297	30,433	30,279
Net income (loss) per share - Diluted:
Income from continuing operations	$ 0.24	$ 0.09	$ 0.28	$ 0.01
Income (loss) from discontinued operations	0.01	0.02	0.25	(0.59)
Net income (loss)	$ 0.25	$ 0.11	$ 0.53	$ (0.58)
Weighted average shares outstanding - Diluted	30,626	30,459	30,610	30,442

Consolidated Statements Of Other Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Consolidated Statements Of Other Comprehensive Income
Net income (loss)	$ 7,805	$ 3,481	$ 16,214	$ (17,750)
Foreign currency translation adjustment	577	(3,447)	3,211	(5,215)
OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPeriodIncreaseDecrease	19	(6)	38	2
OtherComprehensiveIncomeMinimumPensionLiabilityNetAdjustmentNetOfTax	(31)	31	(62)	31
Reclassification of unrealized loss on interest rate swap, net of tax				1,206
Other comprehensive income (loss)	565	(3,422)	3,187	(3,976)
Total comprehensive income (Loss)	$ 8,370	$ 59	$ 19,401	$ (21,726)

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity, net of tax.

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- Definition

This element represents Other Comprehensive Income or Loss, Net of Tax, for the period. Includes deferred gains or losses on qualifying hedges, unrealized holding gains or losses on available-for-sale securities, minimum pension liability, and cumulative translation adjustment. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label.

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- Definition

The after-tax amount of the change in the additional pension liability not yet recognized pursuant to FAS 87 par 37 and 38 as a net periodic pension cost. If the additional pension liability required to be recognized exceeds the unrecognized prior service costs, then the excess (which is the net loss not yet recognized as net periodic pension cost) is to be recorded as a reduction of other comprehensive income, before adjusting for tax effects. If in a subsequent measurement, the amount of minimum liability is eliminated or adjusted, this adjustment is offset against other comprehensive income in Accumulated Comprehensive Income. This line also includes changes in an entity's share of an equity investee's Increase or Decrease in additional pension liability not yet recognized as a net periodic pension cost. Eliminated upon adoption of FAS 158.

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- Definition

Change in accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges, net of tax effect. The after tax effect change includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses.

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+ Details

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2011	Dec. 31, 2010
Assets
Cash and cash equivalents	$ 21,093	$ 60,866
Accounts receivable, net of reserve of $4,017 and $3,504 in 2011 and 2010, respectively	124,753	70,371
Inventories	115,742	77,848
Other current assets	24,746	20,229
Assets of discontinued operations	2,501	13,063
Total current assets	288,835	242,377
Property, plant, and equipment, net	157,529	145,783
Goodwill	350,363	298,346
Acquired intangibles	99,308	66,301
Equity method investment		1,345
Other assets	7,570	16,766
Assets of discontinued operations		39,972
Total assets	903,605	810,890
Liabilities and Shareholders' Equity
Accounts payable	84,181	56,775
Accrued expenses	55,280	36,785
Current maturities of long-term debt	408	408
Liabilities of discontinued operations	31	6,150
Total current liabilities	139,900	100,118
Long-term debt	226,590	206,789
Deferred income taxes	51,661	37,119
Other non-current liabilities	22,877	23,221
Liabilities of discontinued operations		2,790
Shareholders' equity:
Preferred stock, $0.01 par value; authorized: 10,000,000 shares; none outstanding
Common stock, $0.01 par value; authorized 50,000,000 shares; 30,696,662 and 30,516,197 shares issued at June 30, 2011 and December 31, 2010, respectively	307	305
Additional paid-in capital	235,139	231,999
Retained earnings	229,128	212,914
Accumulated other comprehensive income (loss)	1,127	(2,060)
Cost of 280,157 and 218,894 common shares held in treasury at June 30, 2011 and December 31, 2010, respectively	(3,124)	(2,305)
Total shareholders' equity	462,577	440,853
Total liabilities and shareholders' equity	$ 903,605	$ 810,890

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2011	Dec. 31, 2010
Assets
Reserve for accounts receivable	$ 4,017	$ 3,504
Shareholders' equity:
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	30,696,662	30,516,197
Treasury stock, shares	280,157	218,894

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010
Cash Flows from Operating Activities
Net income (loss)	$ 16,214	$ (17,750)
Income (loss) from discontinued operations	7,527	(17,951)
Income from continuing operations	8,687	201
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation and amortization	12,737	12,070
Stock compensation expense	3,132	2,681
Non-cash charges to interest expense	1,129	3,146
Other non-cash adjustments	1,120	1,112
Increase (decrease) in cash resulting from changes in the following (excluding the effect of acquisitions):
Accounts receivable	(40,186)	(30,610)
Inventories	(15,791)	(5,777)
Other current assets and other assets	8,333	7,105
Accounts payable	17,534	24,603
Accrued expenses and other non-current liabilities	774	(2,536)
Net cash (used in) provided by operating activities of continuing operations	(2,531)	11,995
Net cash (used in) provided by operating activities of discontinued operations	(3,134)	18,797
Net cash (used in) provided by operating activities	(5,665)	30,792
Cash Flows from Investing Activities
Cash paid for acquisitions, net of cash acquired	(107,605)
Purchases of property, plant, and equipment	(4,547)	(4,356)
Purchase of equity method investment	(250)	(750)
Net proceeds from sale of property and equipment	474	68
Net proceeds from sale of businesses	59,029	29,164
Net cash (used in) provided by investing activities of continuing operations	(52,899)	24,126
Net cash used in investing activities of discontinued operations		(458)
Net cash (used in) provided by investing activities	(52,899)	23,668
Cash Flows from Financing Activities
Proceeds from long-term debt	62,558	8,559
Long-term debt payments	(42,958)	(58,959)
Net proceeds from issuance of common stock	10	270
Excess tax benefit from stock compensation		63
Payment of deferred financing fees		(64)
Purchase of treasury stock at market prices	(819)	(1,108)
Net cash provided by (used in) financing activities	18,791	(51,239)
Net (decrease) increase in cash and cash equivalents	(39,773)	3,221
Cash and cash equivalents at beginning of year	60,866	23,596
Cash and cash equivalents at end of period	$ 21,093	$ 26,817

Consolidated Statement Of Shareholders' Equity - 6 months ended Jun. 30, 2011 - USD ($) shares in Thousands, $ in Thousands	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock	Total
Balance, value at Dec. 31, 2010	$ 305	$ 231,999	$ 212,914	$ (2,060)	$ (2,305)	$ 440,853
Balance, shares at Dec. 31, 2010	30,516				219
Net income			16,214			16,214
Foreign currency translation adjustment				3,211		3,211
Adjustment to post-retirement health care liability, net of taxes of $23				38		38
Adjustment to retirement benefit liability, net of taxes of $39				(62)		(62)
Stock compensation expense		3,132				3,132
Net settlement of restricted stock units, value	$ 2	(2)			$ (819)	(819)
Net settlement of restricted stock units, shares	174				61
Issuance of restricted stock	6
Stock options exercised, shares	1
Stock options exercised, value		10				10
Balance, shares at Jun. 30, 2011	30,697				280
Balance, value at Jun. 30, 2011	$ 307	$ 235,139	$ 229,128	$ 1,127	$ (3,124)	$ 462,577

Consolidated Statement Of Shareholders' Equity (Parenthetical) $ in Thousands	6 Months Ended
	Jun. 30, 2011 USD ($)
Consolidated Statement of Shareholders' Equity
Adjustment to post-retirement health care liability, tax	$ 23
Adjustment to retirement benefit liability, tax	$ 39

- Definition

The tax effect of the amount of the change in the additional minimum pension liability not yet recognized pursuant to FAS 87 as a net periodic pension cost. If the additional pension liability required to be recognized exceeds the unrecognized prior service costs, then the excess (which is the net loss not yet recognized as net periodic pension cost) is to be recorded as a separate component in other comprehensive income, before adjusting for tax effects. In a subsequent measurement, the elimination or adjustment to the amount of the minimum pension liability recorded in accumulated other comprehensive income is included in this line. Eliminated upon adoption of FAS 158.

+ References + Details

Consolidated Financial Statements

6 Months Ended

Jun. 30, 2011

Consolidated Financial Statements

Consolidated Financial Statements

1. CONSOLIDATED FINANCIAL STATEMENTS

The accompanying consolidated financial statements have been prepared by Gibraltar Industries, Inc. (the Company) without audit. In the opinion of management, all adjustments (consisting of normal recurring adjustments and accruals) necessary to present fairly the results of operations and other comprehensive income for the three and six months ended June 30, 2011 and 2010, the financial position at June 30, 2011 and December 31, 2010, the statements of cash flow for the six months ended June 30, 2011 and 2010, and the statement of shareholders' equity for the six months ended June 30, 2011 have been included therein in accordance with U.S. Securities and Exchange Commission (SEC) rules and regulations and prepared using the same accounting principles as are used for our annual audited financial statements.

Certain information and footnote disclosures, including significant accounting policies normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (GAAP), have been condensed or omitted in accordance with the prescribed SEC rules. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and footnotes included in the Company's Annual Report for the year ended December 31, 2010 as filed on Form 10-K.

The consolidated balance sheet at December 31, 2010 has been derived from the audited consolidated financial statements at that date, restated for discontinued operations, but does not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.

The results of operations for the three and six month periods ended June 30, 2011 are not necessarily indicative of the results to be expected for the full year.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Name Statement of Position (SOP)
-Publisher AICPA
-Number 94-6
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Name FASB Interpretation (FIN)
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-Number 46R
-Paragraph 4, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Recent Accounting Pronouncements

6 Months Ended

Jun. 30, 2011

Recent Accounting Pronouncements

Recent Accounting Pronouncements

2. RECENT ACCOUNTING PRONOUNCEMENTS

In May 2011, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (Update) 2011-04, "Fair Value Measurement (Topic 820) – Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs." Update 2011-04 generally clarifies the requirements for measuring fair value and for disclosing information about fair value measurements. This Update results in common principles and requirements regarding fair value measurements for GAAP and International Financial Reporting Standards. The amendments are effective for interim and annual periods beginning after December 15, 2011 and are to be applied prospectively. The Company does not expect the adoption of Update 2011-04 will have a material impact on the Company's consolidated financial statements.

In June 2011, the FASB issued Update 2011-05, "Comprehensive Income (Topic 220) – Presentation of Comprehensive Income." Under the amendments included in Update 2011-05, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. Regardless of the option selected, an entity is required to present on the face of the financial statements reclassification adjustments for items that are reclassified from other comprehensive income to net income in the statements where the components of net income and the components of other comprehensive income are presented. The amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011 and are to be applied retrospectively. The Company does not expect the adoption of Update 2011-05 will have a material impact on the Company's consolidated results from operations, financial position, or cash flows.

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 154
-Paragraph 2, 17, 18
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Principles Board Opinion (APB)
-Number 28
-Paragraph 23, 24
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

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-Name Accounting Standards Codification
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+ Details

Inventories

6 Months Ended

Jun. 30, 2011

Inventories

Inventories

3. INVENTORIES

Inventories consist of the following (in thousands):

		June 30,		December 31,
		2011		2010
Raw material	$	50,129	$	31,358
Work-in-process		11,284		4,838
Finished goods		54,329		41,652
Total inventories	$	115,742	$	77,848

Acquisitions

6 Months Ended

Jun. 30, 2011

Acquisitions

Acquisitions

4. ACQUISITIONS

On April 1, 2011, the Company acquired all of the outstanding stock of The D.S. Brown Company (D.S. Brown). D.S. Brown is located in North Baltimore, Ohio and is the largest U.S. manufacturer of components for the bridge and highway transportation infrastructure industry including expansion joint systems, bearing assemblies, pavement sealing systems, and other specialty components. The acquisition of D.S. Brown provides the Company with a diversified product offering to the infrastructure market. The results of D.S. Brown have been included in the Company's consolidated financial results since the date of acquisition. The aggregate purchase consideration for the acquisition of D.S. Brown was $97,643,000, net of a working capital adjustment. The working capital adjustment portion of the aggregate purchase consideration is payable during the third quarter of 2011. The Company recorded a payable of $1,643,000 to reflect this obligation at its estimated fair value.

On June 3, 2011, the Company acquired all of the outstanding stock of Pacific Award Metals, Inc. (Award Metals). Award Metals operates six facilities in Arizona, California, Colorado, and Washington and is a leading regional manufacturer of roof ventilation, roof trims, flashing and rain ware, drywall trims, and specialized clips and connectors for concrete forms used in the new construction and repair and remodel markets. The acquisition of Award Metals expands the breadth of the Company's product offerings and allows the Company access to new customers. The results of Award Metals have been included in the Company's consolidated financial results since the date of acquisition. The fair value of the aggregate purchase consideration for the acquisition of Award Metals was $13,369,000, net of a working capital adjustment. A portion of the purchase consideration is payable 540 days after the acquisition date. The Company recorded a payable of $1,744,000 to reflect this obligation. The acquisitions of D. S. Brown and Award Metals are not considered significant to the Company's results of operations.

The purchase price for each acquisition was allocated to the assets acquired and liabilities assumed based upon their respective fair values. The excess consideration was recorded as goodwill and approximated $50,598,000, of which $5,241,000 is deductible for tax purposes. Goodwill represents future economic benefits arising from other assets acquired that could not be individually identified including workforce additions, growth opportunities, and increased presence in the building products markets. The allocation of purchase consideration to the assets acquired and liabilities assumed is as follows (in thousands):

		D. S. Brown		Award Metals
Working capital	$	16,803	$	4,177
Property, plant, and equipment		14,481		2,794
Intangible assets		33,300		2,101
Other assets		230		75
Other liabilities		(13,441)		(106)
Goodwill		46,270		4,328
Fair value of purchase consideration	$	97,643	$	13,369

The acquired intangible assets consisted of unpatented technology and patents with a fair value of $16,560,000 (15 year estimated useful life), trademarks with a fair value of $11,470,000 (indefinite useful life), customer relationships with a fair value of $5,970,000 (16 year useful life), backlog with a fair value of $1,200,000 (1.5 year useful life), and non-compete agreements with a fair value of $201,000 (4 year useful life).

The acquisitions of D.S. Brown and Award Metals were financed through cash on hand and debt available under the Company's revolving credit facility. The Company incurred certain acquisition-related costs, primarily composed of legal and consulting fees of $224,000 and $614,000 for the three and six months ended June 30, 2011, respectively. All acquisition-related costs were recognized as a component of selling, general, and administrative expenses on the consolidated statement of operations. The Company also recognized additional cost of sales of $2,467,000 for the three and six months ended June 30, 2011 related to the recognition of inventory at fair value when allocating the purchase price of the acquisitions.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Goodwill And Related Intangible Assets

6 Months Ended

Jun. 30, 2011

Goodwill And Related Intangible Assets

5. GOODWILL AND RELATED INTANGIBLE ASSETS

Goodwill

The changes in the carrying amount of goodwill for the six months ended June 30, 2011 are as follows (in thousands):

Balance as of December 31, 2010	$	298,346
Goodwill acquired		50,598
Foreign currency translation		1,419
Balance as of June 30, 2011	$	350,363

The goodwill balances as of June 30, 2011 and December 31, 2010 are net of accumulated impairment losses of $125,597,000.

The Company recorded intangible asset impairment charges of $76,964,000 during the year ended December 31, 2010. The Company concluded no new indicators of goodwill impairment existed as of June 30, 2011 and an interim test was not performed. The Company will continue to monitor impairment indicators and financial results in future periods. If cash flows change or if the market value of the Company's stock does not increase, there may be additional impairment charges. Impairment charges could be based on factors such as the Company's stock price, forecasted cash flows, assumptions used, control premiums, or other variables.

Acquired Intangible Assets

Acquired intangible assets consist of the following (in thousands):


		June 30, 2011				December 31, 2010
		Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization	Estimated Life
Indefinite-lived intangible assets:
Trademarks	$	47,164	$	—	$	35,403	$	—	indefinite

Finite-lived intangible assets:
Trademarks		1,971		843		1,968		760	2to 15 years
Unpatented technology		22,117		2,769		5,557		2,239	5to 20 years
Customer relationships		48,876		18,946		42,469		16,832	5to 16 years
Non-compete agreements		2,857		2,119		2,656		1,921	5to 10 years
Backlog		1,200		200		—		—	1to 2 years
		77,021		24,877		52,650		21,752

Total acquired intangible assets	$	124,185	$	24,877	$	88,053	$	21,752

The following table summarizes the acquired intangible asset amortization expense for the three and six months ended June 30 (in thousands):


		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2011		2010		2011		2010
Amortization expense	$	1,725	$	1,286	$	2,873	$	2,586

Amortization expense related to acquired intangible assets for the remainder of fiscal 2011 and the next five years thereafter is estimated as follows (in thousands):

2011	$	3,463
2012	$	6,602
2013	$	5,700
2014	$	4,773
2015	$	4,637
2016	$	4,302

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Equity Method Investment

6 Months Ended

Jun. 30, 2011

Equity Method Investment

Equity Method Investment

6. EQUITY METHOD INVESTMENT

On May 24, 2010, the Company entered into a membership interest purchase agreement to acquire a 10% membership interest in Structural Soft, LLC (Structural Soft) for $1,500,000. Structural Soft is a developer of software used in the design of residential construction projects. The investment was accounted for using the equity method of accounting, under which the Company's share of the earnings of the investee was recognized in income as earned and distributions are credited against the investment when received. The Company's proportionate share in the net assets of Structural Soft and an equity-method intangible asset aggregated $1,345,000 at December 31, 2010.

The Company sold the membership interest in Structural Soft on March 10, 2011 as a part of the transaction to sell the stock of the United Steel Products business as disclosed in Note 15.

Notes Receivable

6 Months Ended

Jun. 30, 2011

Notes Receivable

Notes Receivable

7. NOTES RECEIVABLE

The Company holds three notes receivable from various divestitures and real estate transactions. As of June 30, 2011 and December 31, 2010, the notes receivable aggregated $9,620,000 and $9,659,000, respectively. The current portion of the notes receivable is included in other current assets and the long-term portion of the notes receivable are included in other assets. Each note receivable is evaluated for collectability each reporting period on an individual basis. Collectability is primarily evaluated on the financial condition of the debtor and whether and to what extent the debtor has complied with the terms of the underlying note agreements. No allowances for credit losses were established for the notes receivable during the three and six months ended June 30, 2011 and 2010. Interest income is recognized on an accrual basis based upon fixed rates as defined in each note receivable agreement and classified as a reduction to interest expense on the consolidated statement of operations.

- Definition

The entire disclosure for claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
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-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5162-111524

+ Details

Related Party Transactions

6 Months Ended

Jun. 30, 2011

Related Party Transactions

Related Party Transactions

8. RELATED PARTY TRANSACTIONS

A member of the Company's Board of Directors, Gerald S. Lippes, is a partner in a law firm that provides legal services to the Company. For the three and six months ended June 30, 2011, the Company incurred expense of $672,000 and $1,224,000, respectively, for legal services from this firm. The Company incurred $326,000 and $545,000 for legal services from this firm during the three and six months ended June 30, 2010, respectively. Of the amounts incurred during the six months ended June 30, 2011 and 2010, $170,000 and $154,000, respectively, related to services provided in connection with the sale of businesses and were recognized as a component of discontinued operations. All other amounts incurred during the 2011 and 2010 periods were expensed as a component of selling, general, and administrative expenses. At June 30, 2011 and December 31, 2010, the Company had $361,000 and $266,000, respectively, recorded in accounts payable for amounts due to this law firm.

A member of the Company's Board of Directors, Robert E. Sadler, Jr., is a member of the Board of Directors of M&T Bank Corporation, one of the eleven participating lenders which have committed capital under the Company's Third Amended and Restated Credit Agreement dated July 24, 2009 (the Senior Credit Agreement). As of June 30, 2011 and December 31, 2010, the Senior Credit Agreement provided the Company with a revolving credit facility with availability up to $200 million. See Note 9 to the consolidated financial statements for the amounts outstanding on the revolving credit facility as of June 30, 2011 and December 31, 2010.

- Definition

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 3A
-Section 04
-Paragraph b

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 1-4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Long-Term Debt

6 Months Ended

Jun. 30, 2011

Long-Term Debt

Long-Term Debt

9. LONG-TERM DEBT

Long-term debt consists of the following (in thousands):

		June 30, 2011		December 31, 2010
Senior Subordinated 8% Notes recorded net of unamortized discount of $1,856 and $2,027 at June 30, 2011 and December 31, 2010, respectively	$	202,144	$	201,973
Revolving credit facility		20,000		—
Other debt		4,854		5,224
Total debt		226,998		207,197
Less current maturities		408		408
Total long-term debt	$	226,590	$	206,789

Standby letters of credit of $13,862,000 have been issued under the Senior Credit Agreement to third parties on behalf of the Company as of June 30, 2011. These letters of credit reduce the amount otherwise available under the revolving credit facility. As of June 30, 2011, the Company had $107,717,000 of availability under the revolving credit facility.

Borrowings under the Senior Credit Agreement are secured by the trade receivables, inventory, personal property and equipment, and certain real property of the Company's significant domestic subsidiaries. The Senior Credit Agreement provides for a revolving credit facility and letters of credit in an aggregate amount that do not exceed the lesser of (i) $200 million or (ii) a borrowing base determined by reference to the trade receivables, inventories, and property, plant, and equipment of the Company's significant domestic subsidiaries. The revolving credit facility is committed through August 30, 2012. The Company expects to refinance the Senior Credit Agreement during the second half of 2011 to significantly extend the maturity date of the debt at competitive interest rates in the current capital market.

Borrowings under the revolving credit facility bear interest at a variable rate based upon the London Interbank Offered Rate (LIBOR), with a LIBOR floor of 1.50%, plus 3.25% or, at the Company's option, an alternate base rate. The revolving credit facility also carries an annual facility fee of 0.50% on the entire facility, whether drawn or undrawn, and fees on outstanding letters of credit which are payable quarterly.

On a trailing four-quarter basis, the Senior Credit Agreement includes a single financial covenant that requires the Company to maintain a minimum fixed charge coverage ratio of 1.25 to 1.00 at the end of each quarter. As of June 30, 2011, the Company was in compliance with this financial covenant. The Senior Credit Agreement contains other provisions and events of default that are customary for similar agreements and may limit the Company's ability to take various actions. The Company's significant domestic subsidiaries have guaranteed the obligations under the Senior Credit Agreement.

.On December 8, 2005, the Company issued $204,000,000 of Senior Subordinated 8% Notes (8% Notes), due December 1, 2015, at a discount to yield 8.25%. The 8% Notes are guaranteed by certain existing and future domestic subsidiaries and are not subject to any sinking fund requirements.

Derivative Instruments And Hedging Activities

6 Months Ended

Jun. 30, 2011

Derivative Instruments And Hedging Activities

Derivative Instruments And Hedging Activities

10. DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

The Company is exposed to certain risks relating to its ongoing business operations. From time to time, the Company may use derivative instruments to manage interest rate risk. Interest rate swaps have been entered into in prior periods to manage interest rate risk associated with the Company's variable-rate borrowings. The Company had an interest rate swap outstanding with a notional amount of $57,500,000, which expired on December 22, 2010. The Company designated this interest rate swap as a cash flow hedge at inception.

On February 1, 2010, the Company sold the majority of the assets of the Processed Metal Products business as disclosed in Note 15 of the consolidated financial statements. The Company used the proceeds from the sale together with cash generated from operations to repay all remaining variable-rate debt during the three months ended March 31, 2010. Accordingly, all losses previously deferred in accumulated other comprehensive loss related to the interest rate swap were reclassified to interest expense during the three months ended March 31, 2010. Changes in the fair value of the swap continued to be recorded in earnings until the swap expired.

As noted above, all losses reported as a component of accumulated other comprehensive loss related to the interest rate swap were reclassified into earnings as interest expense during the three months ended March 31, 2010. Additionally, changes in the fair value of the interest rate swap were recorded in current earnings as interest expense or income during the three and six months ended June 30, 2010.

The following table summarizes the gains and losses recorded in interest expense and other comprehensive income as a result of the interest rate swap for the three and six months ended June 30 (in thousands):


		Three Months Ended June 30,				Six Months Ended June 30,
		2011		2010		2011		2010
Adjustments to interest expense:
Loss reclassified from accumulated other comprehensive income	$	-	$	-	$	-	$	1,899
(Gain) loss from changes in the fair value of the ineffective portion of the interest rate swap		-		(18)		-		116
Total (gain) loss included in interest expense	$	-	$	(18)	$	-	$	2,015

Adjustments to other comprehensive income:
Realized loss reclassified to interest expense, net of taxes	$	-	$	-	$	-	$	302
Unrealized loss reclassified to interest expense, net of taxes		-		-		-		904
Gain included in other comprehensive income	$	-	$	-	$	-	$	1,206

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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+ Details

Employee Retirement And Other Post-Retirement Benefit Plans

6 Months Ended

Jun. 30, 2011

Employee Retirement And Other Post-Retirement Benefit Plans

Employee Retirement And Other Post-Retirement Benefit Plans

11. EMPLOYEE RETIREMENT AND OTHER POST-RETIREMENT BENEFIT PLANS

The following tables present the components of net periodic pension and other post-retirement benefit costs charged to expense for the three and six months ended June 30 (in thousands):


		Pension Benefit
		Three Months Ended June 30,				Six Months Ended June 30,
		2011		2010		2011		2010
Service cost	$	9	$	20	$	20	$	40
Interest cost		35		43		70		86
Amortization of unrecognized prior service cost		3		27		7		54
Gain amortization		(53)		-		(108)		-
Net periodic benefit costs	$	(6)	$	90	$	(11)	$	180


			Other Post-retirement Benefits
		Three Months Ended June 30,					Six Months Ended June 30,
		2011			2010		2011		2010
Service cost	$	4		$	(9)	$	7	$	7
Interest cost		69			45		139		113
Amortization of unrecognized prior service cost		(1)			-		(1)		(2)
Loss amortization		31			(6)		62		8
Curtailment benefit		-			(5)		-		(5)
Net periodic benefit costs	$	103		$	25	$	207	$	121

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
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-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
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-Name Accounting Principles Board Opinion (APB)
-Number 30
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-Name FASB Staff Position (FSP)
-Number FAS106-2
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
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-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
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-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

+ Details

Accumulated Other Comprehensive Income

6 Months Ended

Jun. 30, 2011

Accumulated Other Comprehensive Income

Accumulated Other Comprehensive Income

12. ACCUMULATED OTHER COMPREHENSIVE INCOME

The cumulative balance of each component of accumulated other comprehensive (loss) income, net of tax, is as follows (in thousands):

		Foreign Currency Translation Adjustment		Minimum Pension Liability Adjustment		Unamortized Post-Retirement Health Care Costs		Accumulated Other Comprehensive (Loss) Income
Balance at December 31, 2010	$	(1,214)	$	258	$	(1,104)	$	(2,060)
Current period change		3,211		(62)		38		3,187
Balance at June 30, 2011	$	1,997	$	196	$	(1,066)	$	1,127

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14-26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 505
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-Paragraph 1
-Subparagraph (SX 210.3-04)
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-Publisher FASB
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-URI http://asc.fasb.org/extlink&oid=6522872

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+ Details

Equity-Based Compensation

6 Months Ended

Jun. 30, 2011

Equity-Based Compensation

Equity-Based Compensation

13. EQUITY-BASED COMPENSATION

Equity-based payments to employees and directors, including grants of stock options, restricted stock units, and restricted stock, are recognized in the statements of operations based on the grant date fair value of the award. The Company uses the straight-line method of attributing the value of stock-based compensation expense over the vesting periods. Stock compensation expense recognized during the period is based on the value of the portion of equity-based awards that is ultimately expected to vest during the period. Vesting requirements vary for directors, executives, and key employees with a range that typically equals three to four years.

The Gibraltar Industries, Inc. 2005 Equity Incentive Plan (the Plan) is an incentive compensation plan that allows the Company to grant equity-based incentive compensation awards to eligible participants to provide them an additional incentive to promote the business of the Company, to increase their proprietary interest in the success of the Company, and to encourage them to remain in the Company's employ. Awards under the plan may be in the form of options, restricted shares, restricted units, performance shares, performance stock units, and rights. The Plan provides for the issuance of up to 3,000,000 shares of common stock. Of the total number of shares of common stock issuable under the Plan, the aggregate number of shares which may be issued in connection with grants of incentive stock options and rights cannot exceed 900,000 shares. Vesting terms and award life are governed by the award document.

The following table provides the number of restricted stock units (that will convert to shares upon vesting) that were issued during the six months ended June 30 along with the weighted average grant date fair value of each award:


	2011			2010
Awards	Number of Awards	Weighted Average Grant Date Fair Value		Number of Awards	Weighted Average Grant Date Fair Value
Restricted stock units	163,834	$	13.95	169,867	$	16.80
Restricted shares	6,000	$	13.63	6,000	$	12.74

On March 24, 2011, the Company's Chairman and Chief Executive Officer surrendered a portion of his 2010 restricted stock unit grant. The unamortized portion of compensation expense related to these awards, totaling $885,000, was accelerated and recognized as compensation included in selling, general, and administrative expense for the six months ended June 30, 2011.

In September 2009, the Company awarded 905,000 performance stock units. As of June 30, 2011, 868,000 of the originally awarded performance stock units remain outstanding after forfeitures and re-issuances. The final number of performance stock units earned will be determined based on the Company's total stockholder returns relative to a peer group for three separate performance periods, consisting of the years ending December 31, 2009, 2010, and 2011. The performance stock units earned will be converted to cash based on the trailing 90-day closing price of the Company's common stock as of the last day of the third performance period and will be paid in January 2012. During the first two performance periods consisting of the years ended December 31, 2010 and 2009, participants earned 0% and 34% of target respectively, aggregating 100,300 performance stock units compared to the target of 589,834 awards.

The cost of the performance stock awards will be accrued over the vesting period which ends December 31, 2011. As of June 30, 2011 and December 31, 2010, the value of the performance stock units accrued was based on a weighted average fair value of $4.31 and $7.92 per unit awarded, respectively. The fair value per unit awarded was estimated using the actual performance stock units earned during the first two performance periods ended December 31, 2010 and 2009, an estimate of the number of units expected to be earned during the remaining performance period ending December 31, 2011, and the estimated trailing 90-day closing price of the Company's stock as of December 31, 2011 discounted to present value. The following table summarizes the compensation expense recognized from the change in fair value and vesting of performance stock units awarded for the three and six months ended June 30 (in thousands):


		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2011		2010		2011		2010
Performance stock unit compensation expense	$	217	$	(378)	$	(949)	$	(18)

The Management Stock Purchase Plan (MSPP) is an integral component of the Plan and provides participants the ability to defer a portion of their salary, their annual bonus under the Management Incentive Compensation Plan, and Directors' fees. The deferral is converted to restricted stock units and credited to an account together with a company-match in restricted stock units equal to a percentage of the deferral amount. The account is converted to cash at the trailing 200-day average closing price of the Company's stock and payable to the participants upon a termination of their service to the Company. The matching portion vests only if the participant has reached their sixtieth (60^th) birthday. If a participant terminates their service to the Company prior to age sixty (60), the match is forfeited. Upon termination, the account is converted to a cash account that accrues interest at 2% over the then current ten-year U.S. Treasury note rate. The account is then paid out in five equal annual cash installments.

The fair value of restricted stock units held in the MSPP equals the trailing 200-day closing price of the Company's common stock as of the last day of the period. During the six months ended June 30, 2011 and 2010, 154,507 and 143,870 restricted stock units, respectively, including the company-match, were credited to participant accounts. At June 30, 2011 and December 31, 2010, the value of the restricted stock units in the MSPP was $11.18 and $11.03 per unit, respectively. At June 30, 2011 and December 31, 2010, 523,468 and 457,343 restricted stock units, including the company-match, were credited to participant accounts including 64,581 and 84,635, respectively, of unvested restricted stock units.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

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-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Fair Value Measurements

6 Months Ended

Jun. 30, 2011

Fair Value Measurements

Fair Value Measurements

14. FAIR VALUE MEASUREMENTS

FASB ASC Topic 820, "Fair Value Measurements and Disclosures," defines fair value, sets out a framework for measuring fair value, and requires certain disclosures about fair value measurements. A fair value measurement assumes that the transaction to sell an asset or transfer a liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. Fair value is defined based upon an exit price model.

Topic 820 establishes a valuation hierarchy for disclosure of the inputs used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. Level 3 inputs are unobservable inputs based on our own assumptions used to measure assets and liabilities at fair value. A financial asset or liability's classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement.

As disclosed in Note 10, an interest rate swap expired in 2010 and the Company does not hold any derivatives as of June 30, 2011. The Company does not have any other material assets or liabilities carried at fair value and measured on a recurring basis as of June 30, 2011.

The Company's financial instruments primarily consist of cash and cash equivalents, accounts receivable, notes receivable, accounts payable, and long-term debt. The carrying values for our financial instruments approximate fair value with the exception, at times, of long-term debt. At June 30, 2011, the fair value of outstanding debt was $234,770,000 compared to its carrying value of $226,998,000. The fair value of the Company's Senior Subordinated 8% Notes was estimated based on quoted market prices.

As described in Note 4, the Company completed two acquisitions during the three months ended June 30, 2011. The estimated fair values allocated to the assets acquired and liabilities assumed relied upon fair value measurements based in part on Level 3 inputs. The valuation techniques used to allocate fair values to inventory; property, plant, and equipment; and intangible assets included the cost approach, market approach, relief-from-royalty income approach, and other income approaches. The valuation techniques relied on a number of inputs which included the cost and condition of property, plant, and equipment, forecasted net sales and income, and royalty rates.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-Subparagraph a, b
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Number 159
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Discontinued Operations

6 Months Ended

Jun. 30, 2011

Discontinued Operations

Discontinued Operations

15. DISCONTINUED OPERATIONS

On March 10, 2011, the Company sold the stock of the United Steel Products business (USP) for cash proceeds of $59,029,000 including a working capital adjustment. The divestiture of USP allowed the Company to allocate capital resources to businesses with strong market leadership positions and growth potential. The Company recognized a pre-tax gain of $14,022,000 from the transaction.

On February 1, 2010, the Company sold the majority of the assets of the Processed Metal Products business. The assets were sold for $29,164,000, net of a working capital adjustment of $936,000. This transaction finalized the Company's exit from the steel processing business and established the Company solely as a manufacturer and distributor of products for building markets. The Company incurred an after-tax loss of $19,451,000 from the transaction, net of an $11,424,000 tax benefit for the six months ended June 30, 2010. The Company did not sell certain real estate held by the Processed Metal Products business and the receivables generated from the operation of the business prior to its sale. Subsequent to February 1, 2010, the Company collected these receivables net of uncollectible amounts. As of June 30, 2011 and December 31, 2010, the remaining property, plant, and equipment were classified as assets of discontinued operations on the consolidated balance sheet. These assets were held for sale as of June 30, 2011 and December 31, 2010 and are reflected at the lesser of their carrying values or fair values less cost to sell.

The results of operations for USP and the Processed Metal Products business have been classified as discontinued operations in the consolidated financial statements for all periods presented. The Company allocates interest to its discontinued operations in accordance with FASB ASC Subtopic 205-20, "Presentation of Financial Statements – Discontinued Operations".

Components of the loss from discontinued operations, including the interest allocated to discontinued operations, for the three and six months ended June 30 are as follows (in thousands):


		Three Months Ended June 30,				Six Months Ended June 30,
		2011		2010		2011		2010
Net sales	$	-	$	14,847	$	9,057	$	42,276
Operating expenses		(78)		(12,823)		(8,920)		(39,004)
Gain (loss) on sale of business		1,029		(238)		14,022		(30,875)
Interest expense allocation		-		(327)		(262)		(1,023)
Income (loss) from discontinued operations before taxes	$	951	$	1,459	$	13,897	$	(28,626)

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

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-Publisher FASB
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-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5
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-Name Accounting Standards Codification
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-Paragraph 3
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-Name Accounting Standards Codification
-Topic 205
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
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-Paragraph 5
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-Topic 205
-SubTopic 20
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+ Details

Exit Activity Costs And Asset Impairments

6 Months Ended

Jun. 30, 2011

Exit Activity Costs And Asset Impairments

Exit Activity Costs And Asset Impairments

16. EXIT ACTIVITY COSTS AND ASSET IMPAIRMENTS

The Company has focused on being the low-cost provider of its products by reducing operating costs and implementing lean manufacturing initiatives, which have in part led to the consolidation of its facilities and production lines. The Company consolidated two facilities in the six months ended June 30, 2011 and six facilities during 2010 in this effort. During this process, the Company has incurred exit activity costs, including contract termination costs, severance costs, and other moving and closing costs. During 2011, the Company continued to incur exit activity costs for the facilities consolidated in previous years and some other ongoing restructuring activities. Ongoing restructuring activities resulted in $198,000 and $430,000 of asset impairment charges related to the facility consolidations during the six months ended June 30, 2011 and 2010, respectively.

The following table provides a summary of where the exit activity costs and asset impairments were recorded in the statement of operations for the three and six months ended June 30 (in thousands):


		Three Months Ended June 30,				Six Months Ended June 30,
		2011		2010		2011		2010
Cost of sales	$	317	$	417	$	1,175	$	464
Selling, general and administrative expense		473		77		483		77
Total exit activity costs and asset impairments	$	790	$	494	$	1,658	$	541

The following table reconciles the beginning and ending liability for exit activity costs relating to the Company's facility consolidation efforts (in thousands):

		2011		2010
Accrued costs as of January 1	$	2,069	$	1,781
Exit activity costs recognized		1,460		111
Cash payments		(1,100)		(558)
Accrued costs as of June 30	$	2,429	$	1,334

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Income Taxes

6 Months Ended

Jun. 30, 2011

Income Taxes

Income Taxes

17. INCOME TAXES

The following table summarizes the provision for income taxes for continuing operations for the three and six months ended June 30 and the applicable effective tax rates (in thousands):


		Three Months Ended June 30,				Six Months Ended June 30,
		2011		2010		2011		2010
Provision for income taxes	$	5,184	$	2,552	$	6,534	$	630
Effective tax rate		41.7%		49.6%		42.9%		75.8%

The Company's provision for income taxes in interim periods is computed by applying forecasted annual effective tax rates to income or loss before income taxes for the interim period. In addition, non-recurring or discrete items, including interest on prior year tax liabilities, are recorded during the period in which they occur. To the extent that actual income or loss before taxes for the full year differs from the forecast estimates applied at the end of the most recent interim period, the actual tax rate recognized for the year ending December 31, 2011 could be materially different from the forecasted rate used for the six months ended June 30, 2011.

The provision of income taxes resulted in an effective tax rate of 41.7% and 42.9% for the three and six months ended June 30, 2011, respectively. The effective tax rate for the interim periods of 2011 exceeded the U.S. federal statutory tax rate of 35% due to the recognition of non-deductible permanent differences and state taxes.

The provision for income taxes for continuing operations for the three and six months ended June 30, 2010 resulted in an effective tax rate of 49.6% and 75.8%, respectively. The effective tax rate was greater than the U.S. federal statutory tax rate of 35% during these interim periods due to the impact of state taxes, and non-deductible permanent items. As a result of forecasted earnings being near break-even at the interim periods of 2010, the effective tax rate varied greatly from the statutory rate.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

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-Name Accounting Standards Codification
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-Paragraph 9
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
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-Name Accounting Standards Codification
-Topic 740
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-Name Accounting Standards Codification
-Topic 740
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Net Income (Loss) Per Share

6 Months Ended

Jun. 30, 2011

Net Income (Loss) Per Share

Net Income (Loss) Per Share

18. NET INCOME (LOSS) PER SHARE

Basic income (loss) per share is based on the weighted average number of common shares outstanding. Diluted income (loss) per share is based on the weighted average number of common shares outstanding, as well as dilutive potential common shares which, in the Company's case, comprise shares issuable under its equity compensation plans described in Note 12 of the consolidated financial statements. The treasury stock method is used to calculate dilutive shares, which reduces the gross number of dilutive shares by the number of shares purchasable from the proceeds of the options assumed to be exercised and the unrecognized expense related to the restricted stock and restricted stock unit awards assumed to have vested.

The following table sets forth the computation of basic and diluted earnings per share for the three and six months ended June 30 (in thousands):


		Three Months Ended June 30,				Six Months Ended June 30,
Numerator:		2011		2010		2011		2010
Income from continuing operations	$	7,246	$	2,593	$	8,687	$	201
Income (loss) from discontinued operations		559		888		7,527		(17,951)
Income (loss) available to common stockholders	$	7,805	$	3,481	$	16,214	$	(17,750)

Denominator for basic income (loss) per share:
Weighted average shares outstanding		30,441		30,297		30,433		30,279

Denominator for diluted income (loss) per share:
Weighted average shares outstanding		30,441		30,297		30,433		30,279
Common stock options and restricted stock		185		162		177		163
Weighted average shares and conversions		30,626		30,459		30,610		30,442

Supplemental Financial Information

6 Months Ended

Jun. 30, 2011

Supplemental Financial Information

Supplemental Financial Information

19. SUPPLEMENTAL FINANCIAL INFORMATION

The following information sets forth the consolidating summary financial statements of the issuer (Gibraltar Industries, Inc.) and guarantors, which guarantee the Senior Subordinated 8% Notes due December 1, 2015, and the non-guarantors. The guarantors are wholly owned subsidiaries of the issuer and the guarantees are full, unconditional, joint and several.

Investments in subsidiaries are accounted for by the parent using the equity method of accounting. The guarantor subsidiaries and non-guarantor subsidiaries are presented on a combined basis. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions.

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

THREE MONTHS ENDED JUNE 30, 2011

(in thousands)

Gibraltar Industries, Inc.

Guarantor Subsidiaries

Non-Guarantor Subsidiaries

Eliminations

Total


Net sales	$	-	$	186,222	$	27,557	$	(4,972)	$	208,807

Cost of sales		-		144,954		22,903		(4,478)		163,379

Gross profit		-		41,268		4,654		(494)		45,428

Selling, general, and administrative expense		(53)		25,739		2,352		-		28,038

Income from operations		53		15,529		2,302		(494)		17,390

Interest (expense) income		(4,348)		(651)		1		-		(4,998)
Other income		-		22		16		-		38

(Loss) income before taxes		(4,295)		14,900		2,319		(494)		12,430

(Benefit of) provision for income taxes		(1,675)		6,159		700		-		5,184

(Loss) income from continuing operations		(2,620)		8,741		1,619		(494)		7,246

Discontinued operations:
Income from discontinued operations before taxes		-		951		-		-		951
Provision for income taxes		-		392		-		-		392
Income from discontinued operations		-		559		-		-		559

Equity in earnings from subsidiaries		10,919		1,619		-		(12,538)		-

Net income	$	8,299	$	10,919	$	1,619	$	(13,032)	$	7,805

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

THREE MONTHS ENDED JUNE 30, 2010

(in thousands)

Gibraltar Industries, Inc.

Guarantor Subsidiaries

Non-Guarantor Subsidiaries

Eliminations

Total


Net sales	$	-	$	158,202	$	23,431	$	(4,709)	$	176,924

Cost of sales		-		127,073		19,926		(4,056)		142,943

Gross profit		-		31,129		3,505		(653)		33,981

Selling, general, and administrative expense		285		21,816		2,443		-		24,544

(Loss) income from operations		(285)		9,313		1,062		(653)		9,437

Interest expense		(4,340)		(11)		(1)		-		(4,352)
Other income		-		56		4		-		60

(Loss) income before taxes		(4,625)		9,358		1,065		(653)		5,145

(Benefit of) provision for income taxes		(1,852)		4,051		353		-		2,552

(Loss) income from continuing operations		(2,773)		5,307		712		(653)		2,593

Discontinued operations:
Income from discontinued operations before taxes		-		1,290		169		-		1,459
Provision for income taxes		-		533		38		-		571
Income from discontinued operations		-		757		131		-		888

Equity in earnings from subsidiaries		6,907		843		-		(7,750)		-

Net income	$	4,134	$	6,907	$	843	$	(8,403)	$	3,481

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

SIX MONTHS ENDED JUNE 30, 2011

(in thousands)

Gibraltar Industries, Inc.

Guarantor Subsidiaries

Non-Guarantor Subsidiaries

Eliminations

Total


Net sales	$	-	$	328,494	$	55,282	$	(11,406)	$	372,370

Cost of sales		-		260,173		47,018		(10,294)		296,897

Gross profit		-		68,321		8,264		(1,112)		75,473

Selling, general, and administrative expense		(183)		46,517		4,527		-		50,861

Income from operations		183		21,804		3,737		(1,112)		24,612

Interest (expense) income		(8,693)		(762)		3		-		(9,452)
Other income		-		38		23		-		61

(Loss) income before taxes		(8,510)		21,080		3,763		(1,112)		15,221

(Benefit of) provision for income taxes		(3,319)		8,592		1,261		-		6,534

(Loss) income from continuing operations		(5,191)		12,488		2,502		(1,112)		8,687

Discontinued operations:
Income from discontinued operations before taxes		-		13,678		219		-		13,897
Provision for income taxes		-		6,269		101		-		6,370
Income from discontinued operations		-		7,409		118		-		7,527

Equity in earnings from subsidiaries		22,517		2,620		-		(25,137)		-

Net income	$	17,326	$	22,517	$	2,620	$	(26,249)	$	16,214

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING STATEMENTS OF OPERATIONS

SIX MONTHS ENDED JUNE 30, 2010

(in thousands)

Gibraltar Industries, Inc.

Guarantor Subsidiaries

Non-Guarantor Subsidiaries

Eliminations

Total


Net sales	$	-	$	286,200	$	46,575	$	(9,177)	$	323,598

Cost of sales		-		231,732		39,683		(8,255)		263,160

Gross profit		-		54,468		6,892		(922)		60,438

Selling, general, and administrative expense		513		43,750		4,553		-		48,816

(Loss) income from operations		(513)		10,718		2,339		(922)		11,622

Interest (expense) income		(8,679)		(2,250)		7		-		(10,922)
Other income		-		125		6		-		131

(Loss) income before taxes		(9,192)		8,593		2,352		(922)		831

(Benefit of) provision for income taxes		(3,633)		3,495		768		-		630

(Loss) income from continuing operations		(5,559)		5,098		1,584		(922)		201

Discontinued operations:
(Loss) income from discontinued operations before taxes		-		(29,080)		454		-		(28,626)
(Benefit of) provision for income taxes		-		(10,797)		122		-		(10,675)
(Loss) income from discontinued operations		-		(18,283)		332		-		(17,951)

Equity in earnings from subsidiaries		(11,269)		1,916		-		9,353		-

Net (loss) income	$	(16,828)	$	(11,269)	$	1,916	$	8,431	$	(17,750)

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING BALANCE SHEETS

JUNE 30, 2011

(in thousands)

Gibraltar Industries, Inc.

Guarantor Subsidiaries

Non-Guarantor Subsidiaries

Eliminations

Total


Assets
Current assets:
Cash and cash equivalents	$	-	$	3,312	$	17,781	$	-	$	21,093
Accounts receivable, net		-		107,564		17,189		-		124,753
Intercompany balances		(86,329)		110,415		(24,086)		-		-
Inventories		-		107,153		8,589		-		115,742
Other current assets		3,319		20,341		1,086		-		24,746
Assets of discontinued operations		-		2,501		-		-		2,501
Total current assets		(83,010)		351,286		20,559		-		288,835

Property, plant, and equipment, net		-		144,464		13,065		-		157,529
Goodwill		-		320,843		29,520		-		350,363
Acquired intangibles		-		88,981		10,327		-		99,308
Other assets		3,251		4,318		1		-		7,570
Investment in subsidiaries		745,840		55,737		-		(801,577)		-
	$	666,081	$	965,629	$	73,472	$	(801,577)	$	903,605

Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable	$	-	$	74,751	$	9,430	$	-	$	84,181
Accrued expenses		1,360		50,888		3,032		-		55,280
Current maturities of long-term debt		-		408		-		-		408
Liabilities of discontinued operations		-		31		-		-		31
Total current liabilities		1,360		126,078		12,462		-		139,900

Long-term debt		202,144		24,446		-		-		226,590
Deferred income taxes		-		47,000		4,661		-		51,661
Other non-current liabilities		-		22,265		612		-		22,877
Shareholders' equity		462,577		745,840		55,737		(801,577)		462,577
	$	666,081	$	965,629	$	73,472	$	(801,577)	$	903,605

GIBRALTAR INDUSTRIES, INC.

CONSOLIDATING BALANCE SHEETS

DECEMBER 31, 2010

(in thousands)

Gibraltar Industries, Inc.

Guarantor Subsidiaries

Non-Guarantor Subsidiaries

Eliminations

Total


Assets
Current assets:
Cash and cash equivalents	$	-	$	46,349	$	14,517	$	-	$	60,866
Accounts receivable, net		-		57,268		13,103		-		70,371
Intercompany balances		17,194		5,657		(22,851)		-		-
Inventories		-		71,355		6,493		-		77,848
Other current assets		6,592		12,750		887		-		20,229
Assets of discontinued operations		-		10,501		2,562		-		13,063
Total current assets		23,786		203,880		14,711		-		242,377

Property, plant, and equipment, net		-		132,355		13,428		-		145,783
Goodwill		-		270,245		28,101		-		298,346
Acquired intangibles		-		55,827		10,474		-		66,301
Equity method investment		-		1,345		-		-		1,345
Other assets		3,613		13,152		1		-		16,766
Assets of discontinued operations		-		34,503		5,469		-		39,972
Investment in subsidiaries		616,787		55,172		-		(671,959)		-
	$	644,186	$	766,479	$	72,184	$	(671,959)	$	810,890
Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable	$	-	$	48,739	$	8,036	$	-	$	56,775
Accrued expenses		1,360		33,053		2,372		-		36,785
Current maturities of long-term debt		-		408		-		-		408
Liabilities of discontinued operations		-		4,576		1,574		-		6,150
Total current liabilities		1,360		86,776		11,982		-		100,118

Long-term debt		201,973		4,816		-		-		206,789
Deferred income taxes		-		35,176		1,943		-		37,119
Other non-current liabilities		-		22,763		458		-		23,221
Liabilities of discontinued operations		-		161		2,629		-		2,790
Shareholders' equity		440,853		616,787		55,172		(671,959)		440,853
	$	644,186	$	766,479	$	72,184	$	(671,959)	$	810,890

GIBRALTAR INDUSTRIES, INC.

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED JUNE 30, 2011

(in thousands)

Gibraltar

Industries, Inc.

Guarantor Subsidiaries

Non-Guarantor Subsidiaries

Eliminations

Total

Cash Flows from Operating Activities

Net cash (used in) provided by operating activities of continuing operations	$	(7,976)	$	1,820	$	3,625	$	-	$	(2,531)
Net cash (used in) provided by operating activities of discontinued operations		-		(3,182)		48		-		(3,134)
Net cash (used in) provided by operating activities		(7,976)		(1,362)		3,673		-		(5,665)

Cash Flows from Investing Activities

Cash paid for acquisitions, net of cash acquired		-		(107,605)		-		-		(107,605)
Purchases of property, plant, and equipment		-		(4,272)		(275)		-		(4,547)
Purchase of equity method investment		-		(250)		-		-		(250)
Net proceeds from sale of property and equipment		-		474		-		-		474
Net proceeds from sale of business		-		59,029		-		-		59,029

Net cash used in investing activities		-		(52,624)		(275)		-		(52,899)

Cash Flows from Financing Activities

Proceeds from long-term debt		-		62,558		-		-		62,558
Long-term debt payments		-		(42,958)		-		-		(42,958)
Net proceeds from issuance of common stock		10		-		-		-		10
Intercompany financing		8,785		(8,651)		(134)		-		—
Purchase of treasury stock at market prices		(819)		-		-		-		(819)

Net cash provided by (used in) financing activities		7,976		10,949		(134)		-		18,791

Net (decrease) increase in cash and cash equivalents		-		(43,037)		3,264		-		(39,773)

Cash and cash equivalents at beginning of year		-		46,349		14,517		-		60,866

Cash and cash equivalents at end of period	$	-	$	3,312	$	17,781	$	-	$	21,093


GIBRALTAR INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS SIX MONTHS ENDED JUNE 30, 2010 (in thousands)
	Gibraltar Industries, Inc.			Guarantor Subsidiaries	Non-Guarantor Subsidiaries			Eliminations		Total
Cash Flows from Operating Activities

Net cash (used in) provided by operating activities of continuing operations	$	(8,655)	$	19,894	$	756	$	-	$	11,995
Net cash provided by (used in) operating activities of discontinued operations		-		19,686		(889)		-		18,797
Net cash (used in) provided by operating activities		(8,655)		39,580		(133)		-		30,792

Cash Flows from Investing Activities
								-
Net proceeds from sale of business		-		29,164		-		-		29,164
Net proceeds from sale of property and equipment		-		64		4		-		68
Purchase of equity method investment		-		(750)		-		-		(750)
Purchases of property, plant, and equipment		-		(4,104)		(252)		-		(4,356)

Net cash provided by (used in) investing activities of continuing operations		-		24,374		(248)		-		24,126
Net cash used in investing activities of discontinued operations		-		(458)		-		-		(458)
Net cash provided by (used in) investing activities		-		23,916		(248)		-		23,668

Cash Flows from Financing Activities

Long-term debt payments		-		(58,959)		-		-		(58,959)
Proceeds from long-term debt		-		8,559		-		-		8,559
Intercompany financing		9,493		(8,814)		(679)		-		-
Purchase of treasury stock at market prices		(1,108)		-		-		-		(1,108)
Payment of deferred financing fees		-		(64)		-		-		(64)
Excess tax benefit from stock compensation		-		63		-		-		63
Net proceeds from issuance of common stock		270		-		-		-		270

Net cash provided by (used in) financing activities		8,655		(59,215)		(679)		-		(51,239)

Net increase(decrease) in cash and cash equivalents		-		4,281		(1,060)		-		3,221

Cash and cash equivalents at beginning of year		-		10,105		13,491		-		23,596

Cash and cash equivalents at end of period	$	-	$	14,386	$	12,431	$	-	$	26,817

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Inventories (Tables)

6 Months Ended

Jun. 30, 2011

Inventories

Schedule Of Inventories

		June 30,		December 31,
		2011		2010
Raw material	$	50,129	$	31,358
Work-in-process		11,284		4,838
Finished goods		54,329		41,652
Total inventories	$	115,742	$	77,848

Acquisitions (Tables)

6 Months Ended

Jun. 30, 2011

Acquisitions

Schedule Of Purchase Price Allocation

		D. S. Brown		Award Metals
Working capital	$	16,803	$	4,177
Property, plant, and equipment		14,481		2,794
Intangible assets		33,300		2,101
Other assets		230		75
Other liabilities		(13,441)		(106)
Goodwill		46,270		4,328
Fair value of purchase consideration	$	97,643	$	13,369

Goodwill and Related Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2011

Schedule Of Changes In Carrying Value Of Goodwill

Balance as of December 31, 2010	$	298,346
Goodwill acquired		50,598
Foreign currency translation		1,419
Balance as of June 30, 2011	$	350,363

Schedule Of Acquired Intangible Assets


		June 30, 2011				December 31, 2010
		Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization	Estimated Life
Indefinite-lived intangible assets:
Trademarks	$	47,164	$	—	$	35,403	$	—	indefinite

Finite-lived intangible assets:
Trademarks		1,971		843		1,968		760	2to 15 years
Unpatented technology		22,117		2,769		5,557		2,239	5to 20 years
Customer relationships		48,876		18,946		42,469		16,832	5to 16 years
Non-compete agreements		2,857		2,119		2,656		1,921	5to 10 years
Backlog		1,200		200		—		—	1to 2 years
		77,021		24,877		52,650		21,752

Total acquired intangible assets	$	124,185	$	24,877	$	88,053	$	21,752

Schedule Of Acquired Intangible Assets Amortization Expense


		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2011		2010		2011		2010
Amortization expense	$	1,725	$	1,286	$	2,873	$	2,586

Schedule Of Amortization Expenses

2011	$	3,463
2012	$	6,602
2013	$	5,700
2014	$	4,773
2015	$	4,637
2016	$	4,302

- Definition

Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill.

+ References + Details

Long-Term Debt (Tables)

6 Months Ended

Jun. 30, 2011

Long-Term Debt

Schedule Of Long-term Debt

		June 30, 2011		December 31, 2010
Senior Subordinated 8% Notes recorded net of unamortized discount of $1,856 and $2,027 at June 30, 2011 and December 31, 2010, respectively	$	202,144	$	201,973
Revolving credit facility		20,000		—
Other debt		4,854		5,224
Total debt		226,998		207,197
Less current maturities		408		408
Total long-term debt	$	226,590	$	206,789

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

+ Details

Derivative Instruments And Hedging Activities (Tables)

6 Months Ended

Jun. 30, 2011

Derivative Instruments And Hedging Activities

Summary Of Gains And Losses Recorded In Interest Expense And Other Comprehensive Income


		Three Months Ended June 30,				Six Months Ended June 30,
		2011		2010		2011		2010
Adjustments to interest expense:
Loss reclassified from accumulated other comprehensive income	$	-	$	-	$	-	$	1,899
(Gain) loss from changes in the fair value of the ineffective portion of the interest rate swap		-		(18)		-		116
Total (gain) loss included in interest expense	$	-	$	(18)	$	-	$	2,015

Adjustments to other comprehensive income:
Realized loss reclassified to interest expense, net of taxes	$	-	$	-	$	-	$	302
Unrealized loss reclassified to interest expense, net of taxes		-		-		-		904
Gain included in other comprehensive income	$	-	$	-	$	-	$	1,206

Employee Retirement And Other Post-Retirement Benefit Plans (Tables)

6 Months Ended

Jun. 30, 2011

Pension Benefit [Member]

Components Of Net Periodic Pension And Other Post-Retirement Benefit Costs


		Pension Benefit
		Three Months Ended June 30,				Six Months Ended June 30,
		2011		2010		2011		2010
Service cost	$	9	$	20	$	20	$	40
Interest cost		35		43		70		86
Amortization of unrecognized prior service cost		3		27		7		54
Gain amortization		(53)		-		(108)		-
Net periodic benefit costs	$	(6)	$	90	$	(11)	$	180

Other Post-Retirement Benefits [Member]

Components Of Net Periodic Pension And Other Post-Retirement Benefit Costs


			Other Post-retirement Benefits
		Three Months Ended June 30,					Six Months Ended June 30,
		2011			2010		2011		2010
Service cost	$	4		$	(9)	$	7	$	7
Interest cost		69			45		139		113
Amortization of unrecognized prior service cost		(1)			-		(1)		(2)
Loss amortization		31			(6)		62		8
Curtailment benefit		-			(5)		-		(5)
Net periodic benefit costs	$	103		$	25	$	207	$	121

Accumulated Other Comprehensive Income (Tables)

6 Months Ended

Jun. 30, 2010

Accumulated Other Comprehensive Income

Schedule Of Component Of Accumulated Other Comprehensive Income (Loss)

		Foreign Currency Translation Adjustment		Minimum Pension Liability Adjustment		Unamortized Post-Retirement Health Care Costs		Accumulated Other Comprehensive (Loss) Income
Balance at December 31, 2010	$	(1,214)	$	258	$	(1,104)	$	(2,060)
Current period change		3,211		(62)		38		3,187
Balance at June 30, 2011	$	1,997	$	196	$	(1,066)	$	1,127

Equity-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2011

Equity-Based Compensation

Schedule Of Number Of Awards And Weighted Average Grant Date Fair Value


	2011			2010
Awards	Number of Awards	Weighted Average Grant Date Fair Value		Number of Awards	Weighted Average Grant Date Fair Value
Restricted stock units	163,834	$	13.95	169,867	$	16.80
Restricted shares	6,000	$	13.63	6,000	$	12.74

Schedule Of Compensation Expense Recognized From Change In Fair Value And Vesting Of Performance Stock Units


		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2011		2010		2011		2010
Performance stock unit compensation expense	$	217	$	(378)	$	(949)	$	(18)

Discontinued Operations (Tables)

6 Months Ended

Jun. 30, 2011

Discontinued Operations

Schedule Of Loss From Discontinued Operations, Including Interest Allocated To Discontinued Operations


		Three Months Ended June 30,				Six Months Ended June 30,
		2011		2010		2011		2010
Net sales	$	-	$	14,847	$	9,057	$	42,276
Operating expenses		(78)		(12,823)		(8,920)		(39,004)
Gain (loss) on sale of business		1,029		(238)		14,022		(30,875)
Interest expense allocation		-		(327)		(262)		(1,023)
Income (loss) from discontinued operations before taxes	$	951	$	1,459	$	13,897	$	(28,626)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Exit Activity Costs And Asset Impairments (Tables)

6 Months Ended

Jun. 30, 2011

Exit Activity Costs And Asset Impairments

Summary Of Exit Activity Costs And Asset Impairments


		Three Months Ended June 30,				Six Months Ended June 30,
		2011		2010		2011		2010
Cost of sales	$	317	$	417	$	1,175	$	464
Selling, general and administrative expense		473		77		483		77
Total exit activity costs and asset impairments	$	790	$	494	$	1,658	$	541

Schedule Of Reconciled Liability For Exit Activity Costs Relating To Facility Consolidation Efforts

		2011		2010
Accrued costs as of January 1	$	2,069	$	1,781
Exit activity costs recognized		1,460		111
Cash payments		(1,100)		(558)
Accrued costs as of June 30	$	2,429	$	1,334

Income Taxes (Tables)

6 Months Ended

Jun. 30, 2011

Income Taxes

Schedule Of Provision For Benefit Of Income Taxes For Continuing Operations


		Three Months Ended June 30,				Six Months Ended June 30,
		2011		2010		2011		2010
Provision for income taxes	$	5,184	$	2,552	$	6,534	$	630
Effective tax rate		41.7%		49.6%		42.9%		75.8%

Net Income (Loss) Per Share (Tables)

6 Months Ended

Jun. 30, 2011

Net Income (Loss) Per Share

Schedule Of Earnings Per Share, Basic And Diluted


		Three Months Ended June 30,				Six Months Ended June 30,
Numerator:		2011		2010		2011		2010
Income from continuing operations	$	7,246	$	2,593	$	8,687	$	201
Income (loss) from discontinued operations		559		888		7,527		(17,951)
Income (loss) available to common stockholders	$	7,805	$	3,481	$	16,214	$	(17,750)

Denominator for basic income (loss) per share:
Weighted average shares outstanding		30,441		30,297		30,433		30,279

Denominator for diluted income (loss) per share:
Weighted average shares outstanding		30,441		30,297		30,433		30,279
Common stock options and restricted stock		185		162		177		163
Weighted average shares and conversions		30,626		30,459		30,610		30,442

Supplemental Financial Information (Tables)

3 Months Ended

6 Months Ended

12 Months Ended

Jun. 30, 2011

Jun. 30, 2010

Jun. 30, 2011

Jun. 30, 2010

Dec. 31, 2010

Supplemental Financial Information

Schedule Of Consolidating Statements Of Operations, Supplemental Disclosures


Net sales	$	-	$	186,222	$	27,557	$	(4,972)	$	208,807

Cost of sales		-		144,954		22,903		(4,478)		163,379

Gross profit		-		41,268		4,654		(494)		45,428

Selling, general, and administrative expense		(53)		25,739		2,352		-		28,038

Income from operations		53		15,529		2,302		(494)		17,390

Interest (expense) income		(4,348)		(651)		1		-		(4,998)
Other income		-		22		16		-		38

(Loss) income before taxes		(4,295)		14,900		2,319		(494)		12,430

(Benefit of) provision for income taxes		(1,675)		6,159		700		-		5,184

(Loss) income from continuing operations		(2,620)		8,741		1,619		(494)		7,246

Discontinued operations:
Income from discontinued operations before taxes		-		951		-		-		951
Provision for income taxes		-		392		-		-		392
Income from discontinued operations		-		559		-		-		559

Equity in earnings from subsidiaries		10,919		1,619		-		(12,538)		-

Net income	$	8,299	$	10,919	$	1,619	$	(13,032)	$	7,805


Net sales	$	-	$	158,202	$	23,431	$	(4,709)	$	176,924

Cost of sales		-		127,073		19,926		(4,056)		142,943

Gross profit		-		31,129		3,505		(653)		33,981

Selling, general, and administrative expense		285		21,816		2,443		-		24,544

(Loss) income from operations		(285)		9,313		1,062		(653)		9,437

Interest expense		(4,340)		(11)		(1)		-		(4,352)
Other income		-		56		4		-		60

(Loss) income before taxes		(4,625)		9,358		1,065		(653)		5,145

(Benefit of) provision for income taxes		(1,852)		4,051		353		-		2,552

(Loss) income from continuing operations		(2,773)		5,307		712		(653)		2,593

Discontinued operations:
Income from discontinued operations before taxes		-		1,290		169		-		1,459
Provision for income taxes		-		533		38		-		571
Income from discontinued operations		-		757		131		-		888

Equity in earnings from subsidiaries		6,907		843		-		(7,750)		-

Net income	$	4,134	$	6,907	$	843	$	(8,403)	$	3,481


Net sales	$	-	$	328,494	$	55,282	$	(11,406)	$	372,370

Cost of sales		-		260,173		47,018		(10,294)		296,897

Gross profit		-		68,321		8,264		(1,112)		75,473

Selling, general, and administrative expense		(183)		46,517		4,527		-		50,861

Income from operations		183		21,804		3,737		(1,112)		24,612

Interest (expense) income		(8,693)		(762)		3		-		(9,452)
Other income		-		38		23		-		61

(Loss) income before taxes		(8,510)		21,080		3,763		(1,112)		15,221

(Benefit of) provision for income taxes		(3,319)		8,592		1,261		-		6,534

(Loss) income from continuing operations		(5,191)		12,488		2,502		(1,112)		8,687

Discontinued operations:
Income from discontinued operations before taxes		-		13,678		219		-		13,897
Provision for income taxes		-		6,269		101		-		6,370
Income from discontinued operations		-		7,409		118		-		7,527

Equity in earnings from subsidiaries		22,517		2,620		-		(25,137)		-

Net income	$	17,326	$	22,517	$	2,620	$	(26,249)	$	16,214


Net sales	$	-	$	286,200	$	46,575	$	(9,177)	$	323,598

Cost of sales		-		231,732		39,683		(8,255)		263,160

Gross profit		-		54,468		6,892		(922)		60,438

Selling, general, and administrative expense		513		43,750		4,553		-		48,816

(Loss) income from operations		(513)		10,718		2,339		(922)		11,622

Interest (expense) income		(8,679)		(2,250)		7		-		(10,922)
Other income		-		125		6		-		131

(Loss) income before taxes		(9,192)		8,593		2,352		(922)		831

(Benefit of) provision for income taxes		(3,633)		3,495		768		-		630

(Loss) income from continuing operations		(5,559)		5,098		1,584		(922)		201

Discontinued operations:
(Loss) income from discontinued operations before taxes		-		(29,080)		454		-		(28,626)
(Benefit of) provision for income taxes		-		(10,797)		122		-		(10,675)
(Loss) income from discontinued operations		-		(18,283)		332		-		(17,951)

Equity in earnings from subsidiaries		(11,269)		1,916		-		9,353		-

Net (loss) income	$	(16,828)	$	(11,269)	$	1,916	$	8,431	$	(17,750)

Schedule Of Consolidating Balance Sheets, Supplemental Disclosures


Assets
Current assets:
Cash and cash equivalents	$	-	$	3,312	$	17,781	$	-	$	21,093
Accounts receivable, net		-		107,564		17,189		-		124,753
Intercompany balances		(86,329)		110,415		(24,086)		-		-
Inventories		-		107,153		8,589		-		115,742
Other current assets		3,319		20,341		1,086		-		24,746
Assets of discontinued operations		-		2,501		-		-		2,501
Total current assets		(83,010)		351,286		20,559		-		288,835

Property, plant, and equipment, net		-		144,464		13,065		-		157,529
Goodwill		-		320,843		29,520		-		350,363
Acquired intangibles		-		88,981		10,327		-		99,308
Other assets		3,251		4,318		1		-		7,570
Investment in subsidiaries		745,840		55,737		-		(801,577)		-
	$	666,081	$	965,629	$	73,472	$	(801,577)	$	903,605

Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable	$	-	$	74,751	$	9,430	$	-	$	84,181
Accrued expenses		1,360		50,888		3,032		-		55,280
Current maturities of long-term debt		-		408		-		-		408
Liabilities of discontinued operations		-		31		-		-		31
Total current liabilities		1,360		126,078		12,462		-		139,900

Long-term debt		202,144		24,446		-		-		226,590
Deferred income taxes		-		47,000		4,661		-		51,661
Other non-current liabilities		-		22,265		612		-		22,877
Shareholders' equity		462,577		745,840		55,737		(801,577)		462,577
	$	666,081	$	965,629	$	73,472	$	(801,577)	$	903,605


Assets
Current assets:
Cash and cash equivalents	$	-	$	46,349	$	14,517	$	-	$	60,866
Accounts receivable, net		-		57,268		13,103		-		70,371
Intercompany balances		17,194		5,657		(22,851)		-		-
Inventories		-		71,355		6,493		-		77,848
Other current assets		6,592		12,750		887		-		20,229
Assets of discontinued operations		-		10,501		2,562		-		13,063
Total current assets		23,786		203,880		14,711		-		242,377

Property, plant, and equipment, net		-		132,355		13,428		-		145,783
Goodwill		-		270,245		28,101		-		298,346
Acquired intangibles		-		55,827		10,474		-		66,301
Equity method investment		-		1,345		-		-		1,345
Other assets		3,613		13,152		1		-		16,766
Assets of discontinued operations		-		34,503		5,469		-		39,972
Investment in subsidiaries		616,787		55,172		-		(671,959)		-
	$	644,186	$	766,479	$	72,184	$	(671,959)	$	810,890
Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable	$	-	$	48,739	$	8,036	$	-	$	56,775
Accrued expenses		1,360		33,053		2,372		-		36,785
Current maturities of long-term debt		-		408		-		-		408
Liabilities of discontinued operations		-		4,576		1,574		-		6,150
Total current liabilities		1,360		86,776		11,982		-		100,118

Long-term debt		201,973		4,816		-		-		206,789
Deferred income taxes		-		35,176		1,943		-		37,119
Other non-current liabilities		-		22,763		458		-		23,221
Liabilities of discontinued operations		-		161		2,629		-		2,790
Shareholders' equity		440,853		616,787		55,172		(671,959)		440,853
	$	644,186	$	766,479	$	72,184	$	(671,959)	$	810,890

Schedule Of Consolidating Cash Flow Supplemental Disclosures Table TextBlock

Cash Flows from Operating Activities

Net cash (used in) provided by operating activities of continuing operations	$	(7,976)	$	1,820	$	3,625	$	-	$	(2,531)
Net cash (used in) provided by operating activities of discontinued operations		-		(3,182)		48		-		(3,134)
Net cash (used in) provided by operating activities		(7,976)		(1,362)		3,673		-		(5,665)

Cash Flows from Investing Activities

Cash paid for acquisitions, net of cash acquired		-		(107,605)		-		-		(107,605)
Purchases of property, plant, and equipment		-		(4,272)		(275)		-		(4,547)
Purchase of equity method investment		-		(250)		-		-		(250)
Net proceeds from sale of property and equipment		-		474		-		-		474
Net proceeds from sale of business		-		59,029		-		-		59,029

Net cash used in investing activities		-		(52,624)		(275)		-		(52,899)

Cash Flows from Financing Activities

Proceeds from long-term debt		-		62,558		-		-		62,558
Long-term debt payments		-		(42,958)		-		-		(42,958)
Net proceeds from issuance of common stock		10		-		-		-		10
Intercompany financing		8,785		(8,651)		(134)		-		—
Purchase of treasury stock at market prices		(819)		-		-		-		(819)

Net cash provided by (used in) financing activities		7,976		10,949		(134)		-		18,791

Net (decrease) increase in cash and cash equivalents		-		(43,037)		3,264		-		(39,773)

Cash and cash equivalents at beginning of year		-		46,349		14,517		-		60,866

Cash and cash equivalents at end of period	$	-	$	3,312	$	17,781	$	-	$	21,093


GIBRALTAR INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS SIX MONTHS ENDED JUNE 30, 2010 (in thousands)
	Gibraltar Industries, Inc.			Guarantor Subsidiaries	Non-Guarantor Subsidiaries			Eliminations		Total
Cash Flows from Operating Activities

Net cash (used in) provided by operating activities of continuing operations	$	(8,655)	$	19,894	$	756	$	-	$	11,995
Net cash provided by (used in) operating activities of discontinued operations		-		19,686		(889)		-		18,797
Net cash (used in) provided by operating activities		(8,655)		39,580		(133)		-		30,792

Cash Flows from Investing Activities
								-
Net proceeds from sale of business		-		29,164		-		-		29,164
Net proceeds from sale of property and equipment		-		64		4		-		68
Purchase of equity method investment		-		(750)		-		-		(750)
Purchases of property, plant, and equipment		-		(4,104)		(252)		-		(4,356)

Net cash provided by (used in) investing activities of continuing operations		-		24,374		(248)		-		24,126
Net cash used in investing activities of discontinued operations		-		(458)		-		-		(458)
Net cash provided by (used in) investing activities		-		23,916		(248)		-		23,668

Cash Flows from Financing Activities

Long-term debt payments		-		(58,959)		-		-		(58,959)
Proceeds from long-term debt		-		8,559		-		-		8,559
Intercompany financing		9,493		(8,814)		(679)		-		-
Purchase of treasury stock at market prices		(1,108)		-		-		-		(1,108)
Payment of deferred financing fees		-		(64)		-		-		(64)
Excess tax benefit from stock compensation		-		63		-		-		63
Net proceeds from issuance of common stock		270		-		-		-		270

Net cash provided by (used in) financing activities		8,655		(59,215)		(679)		-		(51,239)

Net increase(decrease) in cash and cash equivalents		-		4,281		(1,060)		-		3,221

Cash and cash equivalents at beginning of year		-		10,105		13,491		-		23,596

Cash and cash equivalents at end of period	$	-	$	14,386	$	12,431	$	-	$	26,817

Inventories (Schedule Of Inventories) (Details) - USD ($) $ in Thousands	Jun. 30, 2011	Dec. 31, 2010
Inventories
Raw material	$ 50,129	$ 31,358
Work-in-process	11,284	4,838
Finished goods	54,329	41,652
Total inventories	$ 115,742	$ 77,848

Acquisitions (Narrative)	3 Months Ended	6 Months Ended
Acquisitions (Narrative)	Jun. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Dec. 31, 2010 USD ($)
Payment for aggregate purchase consideration	$ 22,877,000	$ 22,877,000	$ 23,221,000
Excess consideration recorded as goodwill	50,598,000	50,598,000
Goodwill deductable for tax purposes	5,241,000	5,241,000
Award Metals [Member]
Payment for aggregate purchase consideration	1,744,000	1,744,000
Excess consideration recorded as goodwill	4,328,000	4,328,000
Fair value of acquired intangible assets	2,101,000	2,101,000
D.S. Brown [Member]
Payment for aggregate purchase consideration	1,643,000	1,643,000
Excess consideration recorded as goodwill	46,270,000	46,270,000
Fair value of acquired intangible assets	33,300,000	33,300,000
Legal and consulting fees	224,000	614,000
Additional costs associated with inventory	2,467,000	2,467,000
Customer Relationships [Member]
Fair value of acquired intangible assets	5,970,000	$ 5,970,000
Intangible assets useful life, years		16
Non-competition Agreements [Member]
Fair value of acquired intangible assets	201,000	$ 201,000
Intangible assets useful life, years		4
Backlog [Member]
Fair value of acquired intangible assets	1,200,000	$ 1,200,000
Intangible assets useful life, years		1.5
Trademarks [Member]
Fair value of acquired intangible assets, indefinite useful life	11,470,000	$ 11,470,000
Technology And Patents [Member]
Fair value of acquired intangible assets	$ 16,560,000	$ 16,560,000
Intangible assets useful life, years		15

Acquisitions (Schedule Of Purchase Price Allocation)	Jun. 30, 2011 USD ($)
Goodwill	$ 50,598,000
Award Metals [Member]
Working capital	4,177,000
Property, plant, and equipment	2,794,000
Intangible assets	2,101,000
Other Assets	75,000
Other liabilities	(106,000)
Goodwill	4,328,000
Fair value of purchase consideration	13,369,000
D.S. Brown [Member]
Working capital	16,803,000
Property, plant, and equipment	14,481,000
Intangible assets	33,300,000
Other Assets	230,000
Other liabilities	(13,441,000)
Goodwill	46,270,000
Fair value of purchase consideration	$ 97,643,000

Goodwill And Related Intangible Assets (Narrative) (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2011	Dec. 31, 2010
Goodwill And Related Intangible Assets
Accumulated impairment losses	$ 125,597,000	$ 125,597,000
Intangible asset impairment charges	$ 0	$ 76,964,000

Goodwill And Related Intangible Assets (Schedule Of Changes In Carrying Value Of Goodwill) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2011 USD ($)
Goodwill And Related Intangible Assets
Balance as of December 31, 2010	$ 298,346
Goodwill acquired	50,598
Foreign currency translation	1,419
Balance as of June 30, 2011	$ 350,363

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Goodwill And Related Intangible Assets (Schedule Of Acquired Intangible Assets) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2011 USD ($)	Dec. 31, 2010 USD ($)
Gross Carrying Amount, Finite-lived	$ 77,021	$ 52,650
Total acquired intangible assets, gross carrying amount	124,185	88,053
Total acquired intangible assets, accumulated amortization	24,877	21,752
Accumulated Amortization	24,877	21,752
Customer Relationships [Member]
Gross Carrying Amount, Finite-lived	48,876	42,469
Accumulated Amortization	$ 18,946	16,832
Estimated Life, Minimum	5
Estimated Life, Maximum	16
Non-competition Agreements [Member]
Gross Carrying Amount, Finite-lived	$ 2,857	2,656
Accumulated Amortization	$ 2,119	1,921
Estimated Life, Minimum	5
Estimated Life, Maximum	10
Backlog [Member]
Gross Carrying Amount, Finite-lived	$ 1,200
Accumulated Amortization	$ 200
Estimated Life, Minimum	1
Estimated Life, Maximum	2
Trademarks [Member]
Gross Carrying Amount, Indefinite-lived	$ 47,164	35,403
Gross Carrying Amount, Finite-lived	1,971	1,968
Accumulated Amortization	$ 843	760
Estimated Life, Minimum	2
Estimated Life, Maximum	15
Unpatented Technology [Member]
Gross Carrying Amount, Finite-lived	$ 22,117	5,557
Accumulated Amortization	$ 2,769	$ 2,239
Estimated Life, Minimum	5
Estimated Life, Maximum	20

Goodwill And Related Intangible Assets (Schedule Of Amortization Expenses) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Goodwill And Related Intangible Assets
2011			$ 3,463
2012			6,602
2013			5,700
2014			4,773
2015			4,637
2016			4,302
Amortization expense	$ 1,725	$ 1,286	$ 2,873	$ 2,586

Equity Method Investment (Details) - USD ($) $ in Thousands	Dec. 31, 2010	May 24, 2010
Equity Method Investment
Membership interest percent		10.00%
Equity method investment	$ 1,345	$ 1,500

Notes Receivable (Details) - USD ($)	Jun. 30, 2011	Dec. 31, 2010	Jun. 30, 2010
Notes Receivable
Aggregated notes receivable	$ 9,620,000	$ 9,659,000
Allowances for credit losses	$ 0		$ 0

Related Party Transactions (Details) - USD ($)	3 Months Ended		6 Months Ended
Related Party Transactions (Details) - USD ($)	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010	Dec. 31, 2010
Expenses for legal services	$ 672,000	$ 326,000	$ 1,224,000	$ 545,000
Accounts payable for amounts due	361,000		361,000		$ 266,000
Senior Credit Agreement [Member]
Revolving credit facility availability	$ 200,000,000		200,000,000		$ 200,000,000
Discontinued Operations [Member]
Expenses for legal services			$ 170,000	$ 154,000

- Definition

Amount for accounts payable to related parties.

+ References + Details

Long-Term Debt (Narrative) (Details)	6 Months Ended
Long-Term Debt (Narrative) (Details)	Jun. 30, 2011 USD ($)
Standby letters of credit	$ 13,862,000
Revolving credit facility, availability amount	$ 107,717,000
Revolving credit facility description	<div> <p style="margin: 0in 27pt 0pt 40.5pt; font-family: 'Times New Roman','serif'; font-size: 10pt;" class="MsoNormal" align="left"> <font style="font-size: 11pt;" class="_mt">Borrowings under the Senior Credit Agreement are secured by the trade receivables, inventory, personal property and equipment, and certain real property of the Company's significant domestic subsidiaries. The Senior Credit Agreement provides for a revolving credit facility and letters of credit in an aggregate amount that do not exceed the lesser of (i) $200 million or (ii) a borrowing base determined by reference to the trade receivables, inventories, and property, plant, and equipment of the Company's significant domestic subsidiaries. The revolving credit facility is committed through August 30, 2012. The Company expects to refinance the Senior Credit Agreement during the third quarter of 2011 to significantly extend the maturity date of the debt at competitive interest rates in the current capital market.</font></p> <p style="margin: 0in 27pt 0pt 40.5pt; font-family: 'Times New Roman','serif'; font-size: 10pt;" class="MsoNormal" align="left"> </p> <p style="margin: 0in 27.35pt 0pt 40.3pt; font-family: 'Times New Roman','serif'; font-size: 10pt;" class="MsoNormal" align="left"><font style="font-size: 11pt;" class="_mt">Borrowings under the revolving credit facility bear interest at a variable rate based upon the London Interbank Offered Rate (LIBOR), with a LIBOR floor of 1.50%, plus 3.25% or, at the Company's option, an alternate base rate. The revolving credit facility also carries an annual facility fee of 0.50% on the entire facility, whether drawn or undrawn, and fees on outstanding letters of credit which are payable quarterly.</font></p> <p style="margin: 0in 27pt 0pt 40.5pt; font-family: 'Times New Roman','serif'; font-size: 10pt;" class="MsoNormal" align="left"> </p> <p style="margin: 0in 27pt 0pt 40.5pt; font-family: 'Times New Roman','serif'; font-size: 10pt;" class="MsoNormal" align="left"><font style="font-size: 11pt;" class="_mt">On a trailing four-quarter basis, the Senior Credit Agreement includes a single financial covenant that requires the Company to maintain a minimum fixed charge coverage ratio of 1.25 to 1.00 at the end of each quarter. As of June 30, 2011, the Company was in compliance with this financial covenant. The Senior Credit Agreement contains other provisions and events of default that are customary for similar agreements and may limit the Company's ability to take various actions. The Company's significant domestic subsidiaries have guaranteed the obligations under the Senior Credit Agreement.</font></p></div>
Revolving credit facility committed date	August 30, 2012
Revolving credit facility, annual facility fee	0.50%
Senior Subordinated 8% Notes, Due December 1, 2015 [Member]
Debt instrument, issuance date	December 8, 2005
Debt instrument, issued value	$ 204,000,000
Debt instrument, discount to yield percent	8.25%
Debt instrument, maturity date	December 1, 2015

Long-Term Debt (Schedule Of Long-Term Debt) (Details) - USD ($) $ in Thousands	Jun. 30, 2011	Dec. 31, 2010
Senior subordinated notes, interest rate	8.00%
Total debt	$ 226,998	$ 207,197
Less current maturities	408	408
Total long-term debt	$ 226,590	206,789
Senior Subordinated 8% Notes, Due December 1, 2015 [Member]
Senior subordinated notes, interest rate	8.00%
Total debt	$ 202,144	201,973
Unamortized discount	1,856	2,027
Other Debt [Member]
Total debt	4,854	$ 5,224
Revolving Credit Facility [Member]
Total debt	$ 20,000

Derivative Instruments And Hedging Activities (Summary Of Gains And Losses Recorded In Interest Expense And Other Comprehensive Income) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Derivative Instruments And Hedging Activities
Loss reclassified from accumulated other comprehensive income				$ 1,899,000
(Gain) loss from changes in the fair value of the ineffective portion of the interest rate swap		(18,000)		116,000
Total loss included in interest expense		(18,000)		2,015,000
Realized loss reclassified to interest expense, net of taxes				302,000
Unrealized loss reclassified to interest expense, net of taxes				904,000
Gain included in other comprehensive income				$ 1,206,000
Notional amount of interest rate swap outstanding	$ 57,500,000		$ 57,500,000

- Definition

The amount of loss recognized in income during the period on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges, on derivative instruments designated and qualifying as hedging instruments in cash flow hedges, and on derivative instruments not designated as hedging instruments.

+ References + Details

- Definition

+ References

+ Details

Employee Retirement And Other Post-Retirement Benefit Plans (Components Of Net Periodic Pension And Other Post-Retirement Benefit Costs Charged to Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Pension Benefit [Member]
Service cost	$ 9	$ 20	$ 20	$ 40
Interest cost	35	43	70	86
Amortization of unrecognized prior service cost	3	27	7	54
(Gain) Loss amortization	(53)		(108)
Net periodic benefit costs	(6)	90	(11)	180
Other Post-Retirement Benefits [Member]
Service cost	4	(9)	7	7
Interest cost	69	45	139	113
Amortization of unrecognized prior service cost	(1)		(1)	(2)
(Gain) Loss amortization	31	(6)	62	8
Curtailment benefit		(5)		(5)
Net periodic benefit costs	$ 103	$ 25	$ 207	$ 121

- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References + Details

- Definition

The amount of net gain (loss) recognized in net periodic benefit cost as a result of an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services.

+ References

+ Details

- Definition

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a, h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Service Cost (Component of Net Periodic Pension Cost)
-URI http://asc.fasb.org/extlink&oid=6525008

+ Details

Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Accumulated other comprehensive (loss) income, Balance at December 31, 2010			$ (2,060)
Accumulated other comprehensive (loss) income, Current period change	$ 565	$ (3,422)	3,187	$ (3,976)
Accumulated other comprehensive (loss) income, Balance at June 30,2011	1,127		1,127
Foreign Currency Translation Adjustment [Member]
Accumulated other comprehensive (loss) income, Balance at December 31, 2010			(1,214)
Accumulated other comprehensive (loss) income, Current period change			3,211
Accumulated other comprehensive (loss) income, Balance at June 30,2011	1,997		1,997
Minimum Pension Liability Adjustment
Accumulated other comprehensive (loss) income, Balance at December 31, 2010			258
Accumulated other comprehensive (loss) income, Current period change			(62)
Accumulated other comprehensive (loss) income, Balance at June 30,2011	196		196
Unamortized Post Retirement Health Care Costs
Accumulated other comprehensive (loss) income, Balance at December 31, 2010			(1,104)
Accumulated other comprehensive (loss) income, Current period change			38
Accumulated other comprehensive (loss) income, Balance at June 30,2011	$ (1,066)		$ (1,066)

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 31
-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Equity-Based Compensation (Narrative) (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Dec. 31, 2010	Dec. 31, 2009	Sep. 30, 2009
Unamortized portion of compensation expense related to awards	$ 885,000
Number of restricted stock units credited to participant accounts	523,468		457,343
Unvested Restricted Stock Unit [Member]
Number of restricted stock units credited to participant accounts	64,581		84,635
2005 Equity Incentive Plan [Member]
Maximum number of shares that may be issued under the Plan	3,000,000
Maximum number of shares that may be issued in connection with grants of incentive stock options and rights	900,000
Performance Stock Units [Member]
Percentage of target performance stock units earned			0.00%	34.00%
Targeted performance stock units for the first two performance periods	589,834
Performance stock units earned during the first two performance periods	100,300
Performance stock units outstanding	868,000				905,000
Weighted average fair value of per unit awarded	$ 4.31		$ 7.92
Management Stock Purchase Plan [Member]
Weighted average fair value of per unit awarded	$ 11.18		$ 11.03
Number of restricted stock units credited to participant accounts	154,507	143,870

Equity-Based Compensation (Schedule Of Number Of Awards And Weighted Average Grant Date Fair Value) (Details) - $ / shares	6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010
Restricted Stock [Member]
Number of Awards	6,000	6,000
Weighted Average Grant Date Fair Value	$ 13.63	$ 12.74
Restricted Stock Units (RSUs) [Member]
Number of Awards	163,834	169,867
Weighted Average Grant Date Fair Value	$ 13.95	$ 16.80

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References + Details

Equity-Based Compensation (Schedule Of Compensation Expense Recognized From Change In Fair Value And Vesting Of Performance Stock Units) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Performance Stock Units [Member]
Compensation expense recognized from the change in fair value and vesting of performance stock units awarded	$ 217	$ (378)	$ (949)	$ (18)

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Fair Value Measurements (Details) - USD ($)	Jun. 30, 2011	Dec. 31, 2010
Fair Value Measurements
Fair value of outstanding debt	$ 234,770,000
Carrying value of outstanding debt	$ 226,998,000	$ 207,197,000
Senior subordinated notes, interest rate	8.00%

Discontinued Operations (Narrative) (Details) - USD ($)		1 Months Ended	3 Months Ended		6 Months Ended
Discontinued Operations (Narrative) (Details) - USD ($)	Mar. 10, 2011	Feb. 01, 2010	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Net proceeds from sale of businesses					$ 59,029,000	$ 29,164,000
Recognized pre-tax gain from transaction			$ 1,029,000	$ (238,000)	$ 14,022,000	(30,875,000)
United Steel Products Business [Member]
Net proceeds from sale of businesses	$ 59,029,000
Recognized pre-tax gain from transaction	$ 14,022,000
Processed Metal Products Business [Member]
Net proceeds from sale of businesses		$ 29,164,000
Discontinued operations working capital adjustments due to sale of business		$ 936,000
Tax benefit from the transaction						11,424,000
After-tax loss from the transaction						$ 19,451,000

- Definition

Pretax gain (loss), not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group.

+ References + Details

- Definition

Gain (loss) after tax expense or benefit, not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group.

+ References + Details

- Definition

Tax expense or benefit on the gain (loss), not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group.

+ References + Details

Discontinued Operations (Schedule Of Loss From Discontinued Operations, Including Interest Allocated To Discontinued Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Discontinued Operations
Net sales		$ 14,847	$ 9,057	$ 42,276
Operating expenses	$ (78)	(12,823)	(8,920)	(39,004)
Gain (loss) on sale of business	1,029	(238)	14,022	(30,875)
Interest expense allocation		(327)	(262)	(1,023)
Income (loss) from discontinued operations before taxes	$ 951	$ 1,459	$ 13,897	$ (28,626)

- Definition

+ References + Details

- Definition

Overall income (loss) from a disposal group that is classified as a component of the entity, before income tax, reported as a separate component of income before extraordinary items. Includes the following (before income tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References + Details

Exit Activity Costs And Asset Impairments (Summary Of Exit Activity Costs And Asset Impairments) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Total exit activity costs and asset impairments	$ 790,000	$ 494,000	$ 1,658,000	$ 541,000
Facility Closing [Member]
Asset impairment charges related to sales of facility			198,000	430,000
Cost of Sales [Member]
Total exit activity costs and asset impairments	317,000	417,000	1,175,000	464,000
Selling General and Administrative Expense [Member]
Total exit activity costs and asset impairments	$ 473,000	$ 77,000	$ 483,000	$ 77,000

- Definition

The charge against earnings in the period, comprised of costs incurred associated with an exit or disposal activity other than for a discontinued operations as defined under generally accepted accounting principles. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.

+ References + Details

Exit Activity Costs And Asset Impairments (Schedule Of Reconciled Liability For Exit Activity Costs Relating To Facility Consolidation Efforts) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010
Exit Activity Costs And Asset Impairments
Accrued costs as of January 1	$ 2,069	$ 1,781
Exit activity costs recognized	1,460	111
Cash payments	(1,100)	(558)
Accrued costs as of June30	$ 2,429	$ 1,334

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Income Taxes
Provision for (benefit of) income taxes	$ 5,184	$ 2,552	$ 6,534	$ 630
Effective tax rate	41.70%	49.60%	42.90%	75.80%
U.S. federal statutory tax rate			35.00%	35.00%

Net Income (Loss) Per Share (Schedule Of Earnings Per Share, Basic And Diluted) (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Net Income (Loss) Per Share
Income from continuing operations	$ 7,246	$ 2,593	$ 8,687	$ 201
Income (loss) from discontinued operations	559	888	7,527	(17,951)
Net income (loss)	$ 7,805	$ 3,481	$ 16,214	$ (17,750)
Weighted average shares outstanding	30,441	30,297	30,433	30,279
Common stock options and restricted stock	185	162	177	163
Weighted average shares and conversions	30,626	30,459	30,610	30,442

- Definition

This element represents the income or loss from continuing operations attributable to the parent which may also be defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests, if any.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph b(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 18
-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4613673-111683

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.13)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

- Definition

This element represents the overall income (loss) from a disposal group apportioned to the parent that is classified as a component of the entity, net of income tax, reported as a separate component of income before extraordinary items after deduction or consideration of the amount which may be allocable to noncontrolling interests, if any. Includes the following (net of tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1448-109256

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Supplemental Financial Information (Narrative) (Details)	Jun. 30, 2011
Senior subordinated notes, interest rate	8.00%
Senior Subordinated 8% Notes, Due December 1, 2015 [Member]
Senior subordinated notes, interest rate	8.00%
Senior subordinated notes, maturity date	December 1, 2015

Supplemental Financial Information (Schedule Of Consolidating Statements Of Operations, Supplemental Disclosures) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Net sales	$ 208,807	$ 176,924	$ 372,370	$ 323,598
Cost of sales	163,379	142,943	296,897	263,160
Gross profit	45,428	33,981	75,473	60,438
Selling, general, and administrative expense	28,038	24,544	50,861	48,816
(Loss) income from operations	17,390	9,437	24,612	11,622
Interest (expense) income	(4,998)	(4,352)	(9,452)	(10,922)
Other income	38	60	61	131
(Loss) income before taxes	12,430	5,145	15,221	831
(Benefit of) provision for income taxes	5,184	2,552	6,534	630
(Loss) income from continuing operations	7,246	2,593	8,687	201
(Loss) income from discontinued operations before taxes	951	1,459	13,897	(28,626)
(Benefit of) provision for income taxes	392	571	6,370	(10,675)
(Loss) income from discontinued operations	559	888	7,527	(17,951)
Net (loss) income	7,805	3,481	16,214	(17,750)
Gibraltar Industries, Inc. [Member]
Net sales
Cost of sales
Gross profit
Selling, general, and administrative expense	(53)	285	(183)	513
(Loss) income from operations	53	(285)	183	(513)
Interest (expense) income	(4,348)	(4,340)	(8,693)	(8,679)
Other income
(Loss) income before taxes	(4,295)	(4,625)	(8,510)	(9,192)
(Benefit of) provision for income taxes	(1,675)	(1,852)	(3,319)	(3,633)
(Loss) income from continuing operations	(2,620)	(2,773)	(5,191)	(5,559)
(Benefit of) provision for income taxes
Equity in earnings from subsidiaries	10,919	6,907	22,517	(11,269)
Net (loss) income	8,299	4,134	17,326	(16,828)
Guarantor Subsidiaries [Member]
Net sales	186,222	158,202	328,494	286,200
Cost of sales	144,954	127,073	260,173	231,732
Gross profit	41,268	31,129	68,321	54,468
Selling, general, and administrative expense	25,739	21,816	46,517	43,750
(Loss) income from operations	15,529	9,313	21,804	10,718
Interest (expense) income	(651)	(11)	(762)	(2,250)
Other income	22	56	38	125
(Loss) income before taxes	14,900	9,358	21,080	8,593
(Benefit of) provision for income taxes	6,159	4,051	8,592	3,495
(Loss) income from continuing operations	8,741	5,307	12,488	5,098
(Loss) income from discontinued operations before taxes	951	1,290	13,678	(29,080)
(Benefit of) provision for income taxes	392	533	6,269	(10,797)
(Loss) income from discontinued operations	559	757	7,409	(18,283)
Equity in earnings from subsidiaries	1,619	843	2,620	1,916
Net (loss) income	10,919	6,907	22,517	(11,269)
Non-Guarantor Subsidiaries [Member]
Net sales	27,557	23,431	55,282	46,575
Cost of sales	22,903	19,926	47,018	39,683
Gross profit	4,654	3,505	8,264	6,892
Selling, general, and administrative expense	2,352	2,443	4,527	4,553
(Loss) income from operations	2,302	1,062	3,737	2,339
Interest (expense) income	1	(1)	3	7
Other income	16	4	23	6
(Loss) income before taxes	2,319	1,065	3,763	2,352
(Benefit of) provision for income taxes	700	353	1,261	768
(Loss) income from continuing operations	1,619	712	2,502	1,584
(Loss) income from discontinued operations before taxes		169	219	454
(Benefit of) provision for income taxes		38	101	122
(Loss) income from discontinued operations		131	118	332
Net (loss) income	1,619	843	2,620	1,916
Eliminations [Member]
Net sales	(4,972)	(4,709)	(11,406)	(9,177)
Cost of sales	(4,478)	(4,056)	(10,294)	(8,255)
Gross profit	(494)	(653)	(1,112)	(922)
(Loss) income from operations	(494)	(653)	(1,112)	(922)
Other income
(Loss) income before taxes	(494)	(653)	(1,112)	(922)
(Loss) income from continuing operations	(494)	(653)	(1,112)	(922)
(Benefit of) provision for income taxes
Equity in earnings from subsidiaries	(12,538)	(7,750)	(25,137)	9,353
Net (loss) income	$ (13,032)	$ (8,403)	$ (26,249)	$ 8,431

Supplemental Financial Information (Schedule Of Consolidating Balance Sheets, Supplemental Disclosures) (Details) - USD ($) $ in Thousands	Jun. 30, 2011	Dec. 31, 2010	Jun. 30, 2010	May 24, 2010	Dec. 31, 2009
Cash and cash equivalents	$ 21,093	$ 60,866	$ 26,817		$ 23,596
Accounts receivable, net	124,753	70,371
Inventories	115,742	77,848
Other current assets	24,746	20,229
Assets of discontinued operations	2,501	13,063
Total current assets	288,835	242,377
Property, plant, and equipment, net	157,529	145,783
Goodwill	350,363	298,346
Acquired intangibles	99,308	66,301
Equity method investment		1,345		$ 1,500
Other Assets Noncurrent	7,570	16,766
Assets of discontinued operations		39,972
Total assets	903,605	810,890
Accounts payable	84,181	56,775
Accrued expenses	55,280	36,785
Current maturities of long-term debt	408	408
Liabilities of discontinued operations	31	6,150
Total current liabilities	139,900	100,118
Long-term debt	226,590	206,789
Deferred income taxes	51,661	37,119
Other non-current liabilities	22,877	23,221
Liabilities of discontinued operations		2,790
Shareholders' equity	462,577	440,853
Total liabilities and shareholders' equity	903,605	810,890
Gibraltar Industries, Inc. [Member]
Cash and cash equivalents
Intercompany balances	(86,329)	17,194
Other current assets	3,319	6,592
Total current assets	(83,010)	23,786
Other Assets Noncurrent	3,251	3,613
Investment in subsidiaries	745,840	616,787
Total assets	666,081	644,186
Accrued expenses	1,360	1,360
Total current liabilities	1,360	1,360
Long-term debt	202,144	201,973
Shareholders' equity	462,577	440,853
Total liabilities and shareholders' equity	666,081	644,186
Guarantor Subsidiaries [Member]
Cash and cash equivalents	3,312	46,349	14,386		10,105
Accounts receivable, net	107,564	57,268
Intercompany balances	110,415	5,657
Inventories	107,153	71,355
Other current assets	20,341	12,750
Assets of discontinued operations	2,501	10,501
Total current assets	351,286	203,880
Property, plant, and equipment, net	144,464	132,355
Goodwill	320,843	270,245
Acquired intangibles	88,981	55,827
Equity method investment		1,345
Other Assets Noncurrent	4,318	13,152
Assets of discontinued operations		34,503
Investment in subsidiaries	55,737	55,172
Total assets	965,629	766,479
Accounts payable	74,751	48,739
Accrued expenses	50,888	33,053
Current maturities of long-term debt	408	408
Liabilities of discontinued operations	31	4,576
Total current liabilities	126,078	86,776
Long-term debt	24,446	4,816
Deferred income taxes	47,000	35,176
Other non-current liabilities	22,265	22,763
Liabilities of discontinued operations		161
Shareholders' equity	745,840	616,787
Total liabilities and shareholders' equity	965,629	766,479
Non-Guarantor Subsidiaries [Member]
Cash and cash equivalents	17,781	14,517	$ 12,431		$ 13,491
Accounts receivable, net	17,189	13,103
Intercompany balances	(24,086)	(22,851)
Inventories	8,589	6,493
Other current assets	1,086	887
Assets of discontinued operations		2,562
Total current assets	20,559	14,711
Property, plant, and equipment, net	13,065	13,428
Goodwill	29,520	28,101
Acquired intangibles	10,327	10,474
Other Assets Noncurrent	1	1
Assets of discontinued operations		5,469
Total assets	73,472	72,184
Accounts payable	9,430	8,036
Accrued expenses	3,032	2,372
Liabilities of discontinued operations		1,574
Total current liabilities	12,462	11,982
Deferred income taxes	4,661	1,943
Other non-current liabilities	612	458
Liabilities of discontinued operations		2,629
Shareholders' equity	55,737	55,172
Total liabilities and shareholders' equity	73,472	72,184
Eliminations [Member]
Cash and cash equivalents
Investment in subsidiaries	(801,577)	(671,959)
Total assets	(801,577)	(671,959)
Shareholders' equity	(801,577)	(671,959)
Total liabilities and shareholders' equity	$ (801,577)	$ (671,959)

Supplemental Financial Information (Schedule Of Cash Flow, Supplemental Disclosures) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010
Net cash provided by (used in) operating activities of continuing operations	$ (2,531)	$ 11,995
Net cash (used in) provided by operating activities of discontinued operations	(3,134)	18,797
Net cash provided by (used in) operating activities	(5,665)	30,792
Cash paid for acquisitions, net of cash acquired	(107,605)
Purchases of property, plant, and equipment	(4,547)	(4,356)
Purchase of equity method investment	(250)	(750)
Net proceeds from sale of property and equipment	474	68
Net proceeds from sale of businesses	59,029	29,164
Net cash provided by (used in) investing activities of continuing operations	(52,899)	24,126
Net cash used in investing activities of discontinued operations		(458)
Net cash provided by (used in) investing activities	(52,899)	23,668
Proceeds from long-term debt	62,558	8,559
Long-term debt payments	(42,958)	(58,959)
Net proceeds from issuance of common stock	10	270
Purchase of treasury stock at market prices	(819)	(1,108)
Payment of deferred financing fees		(64)
Excess tax benefit from stock compensation		63
Net cash (used in) provided by financing activities	18,791	(51,239)
Net increase (decrease) in cash and cash equivalents	(39,773)	3,221
Cash and cash equivalents at beginning of year	60,866	23,596
Cash and cash equivalents at end of period	21,093	26,817
Gibraltar Industries, Inc. [Member]
Net cash provided by (used in) operating activities of continuing operations	(7,976)	(8,655)
Net cash (used in) provided by operating activities of discontinued operations
Net cash provided by (used in) operating activities	(7,976)	(8,655)
Cash paid for acquisitions, net of cash acquired
Purchases of property, plant, and equipment
Purchase of equity method investment
Net proceeds from sale of property and equipment
Net proceeds from sale of businesses
Net cash provided by (used in) investing activities
Proceeds from long-term debt
Long-term debt payments
Net proceeds from issuance of common stock	10	270
Intercompany financing	8,785	9,493
Purchase of treasury stock at market prices	(819)	(1,108)
Net cash (used in) provided by financing activities	7,976	8,655
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of period
Guarantor Subsidiaries [Member]
Net cash provided by (used in) operating activities of continuing operations	1,820	19,894
Net cash (used in) provided by operating activities of discontinued operations	(3,182)	19,686
Net cash provided by (used in) operating activities	(1,362)	39,580
Cash paid for acquisitions, net of cash acquired	(107,605)
Purchases of property, plant, and equipment	(4,272)	(4,104)
Purchase of equity method investment	(250)	(750)
Net proceeds from sale of property and equipment	474	64
Net proceeds from sale of businesses	59,029	29,164
Net cash provided by (used in) investing activities of continuing operations		24,374
Net cash used in investing activities of discontinued operations		(458)
Net cash provided by (used in) investing activities	(52,624)	23,916
Proceeds from long-term debt	62,558	8,559
Long-term debt payments	(42,958)	(58,959)
Intercompany financing	(8,651)	(8,814)
Payment of deferred financing fees		(64)
Excess tax benefit from stock compensation		63
Net cash (used in) provided by financing activities	10,949	(59,215)
Net increase (decrease) in cash and cash equivalents	(43,037)	4,281
Cash and cash equivalents at beginning of year	46,349	10,105
Cash and cash equivalents at end of period	3,312	14,386
Non-Guarantor Subsidiaries [Member]
Net cash provided by (used in) operating activities of continuing operations	3,625	756
Net cash (used in) provided by operating activities of discontinued operations	48	(889)
Net cash provided by (used in) operating activities	3,673	(133)
Purchases of property, plant, and equipment	(275)	(252)
Net proceeds from sale of property and equipment		4
Net cash provided by (used in) investing activities of continuing operations		(248)
Net cash provided by (used in) investing activities	(275)	(248)
Intercompany financing	(134)	(679)
Net cash (used in) provided by financing activities	(134)	(679)
Net increase (decrease) in cash and cash equivalents	3,264	(1,060)
Cash and cash equivalents at beginning of year	14,517	13,491
Cash and cash equivalents at end of period	17,781	$ 12,431
Eliminations [Member]
Net cash provided by (used in) operating activities of continuing operations
Net cash (used in) provided by operating activities of discontinued operations
Net cash provided by (used in) operating activities
Cash paid for acquisitions, net of cash acquired
Purchases of property, plant, and equipment
Purchase of equity method investment
Net proceeds from sale of property and equipment
Net proceeds from sale of businesses
Net cash provided by (used in) investing activities
Proceeds from long-term debt
Long-term debt payments
Net proceeds from issuance of common stock
Intercompany financing
Purchase of treasury stock at market prices
Net cash (used in) provided by financing activities
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of period