Ply Gem (PGEM) 10-Q 8 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Apr. 01, 2017	May 08, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	PLY GEM HOLDINGS INC
Entity Central Index Key	1,284,807
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Apr. 1, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Trading Symbol	PGEM
Amendment Flag	false
Entity Common Stock, Shares Outstanding		68,413,735

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Income Statement [Abstract]
Net sales	$ 430,015	$ 408,614
Cost of products sold	340,490	321,913
Gross profit	89,525	86,701
Operating expenses:
Selling, general and administrative expenses	72,355	70,735
Amortization of intangible assets	5,344	6,390
Total operating expenses	77,699	77,125
Operating earnings	11,826	9,576
Foreign currency (loss) gain	155	584
Interest expense	(16,886)	(18,692)
Interest income	14	10
Gains (Losses) on Extinguishment of Debt	0	(2,399)
Tax receivable agreement liability adjustment	0	(18,150)
Income (Loss) before provision (benefit) for income taxes	(4,891)	(29,071)
Provision (benefit) for income taxes	(1,254)	(1,494)
Net income (loss)	(3,637)	(27,577)
Comprehensive income (loss)	$ (3,618)	$ (24,524)
Basic and diluted net loss per share attributable to common shareholders	$ (0.05)	$ (0.40)
Basic and diluted weighted average shares outstanding	68,399,887	68,127,491

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016	Apr. 02, 2016	Dec. 31, 2015
Current Assets:
Cash and cash equivalents	$ 20,661	$ 51,597	$ 34,341	$ 109,425
Accounts receivable, less allowances of $2,775 and $2,663, respectively	215,758	209,919
Inventories:
Raw materials	78,619	69,639
Work in process	28,373	24,621
Finished goods	78,374	67,696
Total inventory	185,366	161,956
Prepaid expenses and other current assets	25,525	26,850
Total current assets	447,310	450,322
Property and Equipment, at cost:
Land	8,257	8,249
Buildings and improvements	67,393	67,951
Machinery and equipment	420,841	413,565
Total property and equipment	496,491	489,765
Less accumulated depreciation	(330,550)	(324,209)
Total property and equipment, net	165,941	165,556
Other Assets:
Intangible assets, net	98,942	104,159
Goodwill	478,795	478,514
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	51,599	50,347
Other	8,409	8,843
Total other assets	637,745	641,863
Total Assets	1,250,996	1,257,741
Current Liabilities:
Accounts payable	84,807	75,398
Accrued expenses	124,771	169,015
Current portion of payable to related parties pursuant to tax receivable agreement	25,383	25,383
Less current portion of long-term debt	4,300	4,300
Total current liabilities	239,261	274,096
Deferred income taxes	693	2,722
Long-term portion of payable to related parties pursuant to tax receivable agreement	54,336	54,336
Other long-term liabilities	84,100	86,395
Long-term debt	868,338	836,086
Commitments and contingencies
Stockholders' Equity:
Preferred stock $0.01 par, 50,000,000 shares authorized, none issued and outstanding	0	0
Common stock $0.01 par, 250,000,000 shares authorized, 68,407,259 and 68,269,749 issued and outstanding, respectively	684	683
Additional paid-in-capital	753,911	751,452
Accumulated deficit	(717,054)	(714,737)
Accumulated other comprehensive loss	(33,273)	(33,292)
Total stockholders' equity	4,268	4,106
Total Liabilities and Stockholder's Deficit	$ 1,250,996	$ 1,257,741

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Current Assets:
Allowance for Doubtful Accounts Receivable, Current	$ 2,775	$ 2,663
Stockholders' Equity:
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	250,000,000	250,000,000
Common stock, shares issued (in shares)	68,407,259	68,269,749
Common stock, shares outstanding (in shares)	68,407,259	68,269,749

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Cash flows from operating activities:
Net income (loss)	$ (3,637)	$ (27,577)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation and amortization expense	13,453	14,030
Restructuring Costs	904	566
Non-cash interest expense, net	3,477	3,416
Gain on foreign currency transactions	(155)	(584)
Gains (Losses) on Extinguishment of Debt	0	2,399
Stock based compensation	259	337
Deferred income taxes	(2,167)	65
Tax receivable agreement liability adjustment	0	18,150
Increase (reduction) in tax uncertainty, net of valuation allowance	(144)	62
Other	32	138
Changes in operating assets and liabilities:
Accounts receivable, net	(5,844)	(9,134)
Inventories	(23,418)	(10,978)
Prepaid expenses and other assets	1,118	(255)
Accounts payable	9,414	(875)
Accrued expenses	(43,988)	(37,775)
Cash payments on restructuring liabilities	(23)	(668)
Other	82	137
Net cash used in operating activities	(50,637)	(48,546)
Cash flows from investing activities:
Capital expenditures	(8,418)	(7,732)
Proceeds from sale of assets	72	76
Net cash used in investing activities	(8,346)	(7,656)
Cash flows from financing activities:
Net revolver borrowings	30,000	10,000
Payments of long-term debt	(1,075)	(31,075)
Payments Related to Tax Withholding for Share-based Compensation	(1,186)	0
Proceeds from Stock Options Exercised	103	0
Net cash provided by (used in) financing activities	27,842	(21,075)
Impact of exchange rate movements on cash	205	2,193
Net decrease in cash and cash equivalents	(30,936)	(75,084)
Cash and cash equivalents at the beginning of the period	51,597	109,425
Cash and cash equivalents at the end of the period	$ 20,661	$ 34,341

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Apr. 01, 2017
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Ply Gem Holdings, Inc. and its subsidiaries (referred to herein as “Ply Gem Holdings”, “Ply Gem”, the “Company”, “we”, “us”, or “our”) have been prepared in accordance with U.S. generally accepted accounting principles as described in the consolidated financial statements and related notes included in our 2016 Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 10, 2017. These statements do not include all of the information and footnotes required by U.S. generally accepted accounting principles and should be read in conjunction with our 2016 Annual Report on Form 10-K. In management’s opinion, all normal and recurring adjustments considered necessary for a fair presentation have been included. Operating results for the period from January 1, 2017 through April 1, 2017 are not necessarily indicative of the results that may be expected for the year ending December 31, 2017 . The condensed consolidated balance sheet at December 31, 2016 has been derived from the audited consolidated financial statements of Ply Gem Holdings at that date, but does not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements. The Company’s fiscal quarters are based on periods ending on the Saturday of the last week in the quarter. Therefore, the financial results of certain fiscal quarters will not be comparable to the prior and subsequent fiscal quarters. The accompanying financial statements include the Company’s condensed consolidated statements of operations and comprehensive income (loss) for the three months ended April 1, 2017 and April 2, 2016 , the condensed consolidated statements of cash flows for the three months ended April 1, 2017 and April 2, 2016 , and the condensed consolidated balance sheets as of April 1, 2017 and December 31, 2016 . Ply Gem is a diversified manufacturer of residential and commercial building products, which are sold primarily in the United States and Canada, and include a wide variety of products for the residential and commercial construction, the do-it-yourself and the professional remodeling and renovation markets. The demand for the Company’s products is seasonal, particularly in the Northeast and Midwest regions of the United States and Canada where inclement weather during the winter months usually reduces the level of building and remodeling activity in both the home repair and remodeling and new home construction sectors. The Company’s sales are usually lower during the first and fourth quarters. To a significant extent our performance is dependent upon the levels of home repair and remodeling and new home construction spending, all of which are affected by such factors as interest rates, inflation, consumer confidence, unemployment, and availability of consumer credit. Principles of Consolidation The condensed consolidated financial statements include the accounts of Ply Gem Holdings and its subsidiaries, all of which are wholly owned. All intercompany accounts and transactions have been eliminated. Accounting Policies and Use of Estimates The preparation of these condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles involves estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of income and expense during the reporting periods. Certain of the Company’s accounting policies require the application of judgment in selecting the appropriate assumptions for calculating financial estimates. By their nature, these judgments are subject to an inherent degree of uncertainty. The Company periodically evaluates the judgments and estimates used in their critical accounting policies to ensure that such judgments and estimates are reasonable. Such estimates include the allowance for doubtful accounts receivable, rebates, pensions, valuation of inventories, warranty reserves, insurance reserves, legal contingencies, assumptions used in the calculation of income taxes and the tax receivable agreement liability, projected cash flows used in the goodwill and intangible asset impairment tests, and environmental accruals and other contingencies. These judgments are based on the Company’s historical experience, current trends and information available from other sources, and are based on management’s best estimates and judgments. The Company adjusts such estimates and assumptions when facts and circumstances dictate. Volatile equity markets, foreign currency, and litigation risk have combined to increase the uncertainty inherent in such estimates and assumptions. If different conditions result from those assumptions used in the Company’s judgments, actual results could be materially different from the Company’s estimates. Cash and Cash Equivalents Cash equivalents consist of short-term highly liquid investments with original maturities of three months or less and which are readily convertible into cash. Accounts Receivable Accounts receivable-trade are recorded at their net realizable value. The allowance for doubtful accounts was $2.8 million at April 1, 2017 and $2.7 million at December 31, 2016 . The Company maintains an allowance for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. The Company estimates the allowance for doubtful accounts based on a variety of factors including the length of time receivables are past due, the financial health of its customers, unusual macroeconomic conditions and historical experience. If the financial condition of its customers deteriorates or other circumstances occur that result in an impairment of customers’ ability to make payments, the Company records additional allowances as needed. The Company writes off uncollectible trade accounts receivable against the allowance for doubtful accounts when collection efforts have been exhausted and/or any legal action taken by the Company has concluded. Inventories Inventories in the accompanying condensed consolidated balance sheets are valued at the lower of cost or net realizable value and are determined primarily by the first-in, first-out (FIFO) method. The Company records provisions, as appropriate, to write-down obsolete and excess inventory to estimated net realizable value. The process for evaluating obsolete and excess inventory often requires the Company to make subjective judgments and estimates concerning future sales levels, quantities and prices at which such inventory will be able to be sold in the normal course of business. Accelerating the disposal process or incorrect estimates of future sales potential may cause actual results to differ from the estimates at the time such inventory is disposed or sold. As of April 1, 2017 , the Company had inventory purchase commitments of approximately $95.5 million . Inventory provisions were approximately $8.5 million at April 1, 2017 , increasing during the three months ended April 1, 2017 by $0.1 million compared to the December 31, 2016 provision balance of approximately $8.4 million . Property and Equipment Property and equipment are presented at cost. Depreciation of property and equipment are provided on a straight-line basis over estimated useful lives, which are generally as follows: Buildings and improvements 10-37 years Machinery and equipment, including leases 3-15 years Leasehold improvements Term of lease or useful life, whichever is shorter Expenditures for maintenance and repairs are expensed when incurred. Expenditures for renewals and betterments are capitalized. When assets are sold, or otherwise disposed, the cost and related accumulated depreciation are eliminated and the resulting gain or loss is recognized in operations. Intangible Assets, Goodwill and Other Long-lived Assets Long-lived assets The Company reviews long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company performs an undiscounted operating cash flow analysis to determine if impairment exists. If an impairment is determined to exist, any related impairment loss is calculated based on the asset’s fair value and the discounted cash flows. The Company tests for long-lived asset impairment at the following asset group levels: (i) the combined U.S. Siding, Fencing and Stone companies in the Siding, Fencing and Stone segment (“Siding”), (ii) the combined U.S. Windows companies in the Windows and Doors segment (“U.S. Windows”), (iii) the combined Simonton windows companies in the Windows and Doors segment, (iv) Gienow Canada Inc. ("Gienow Canada") (a combined Western Canadian company created by the January 2014 amalgamation of the Company's legacy Western Canadian business and the Gienow entity acquired in April 2013) in the Windows and Doors segment, and (v) Mitten in the Siding, Fencing and Stone segment. For purposes of recognition and measurement of an impairment loss, a long-lived asset or asset group should represent the lowest level for which an entity can separately identify cash flows that are largely independent of the cash flows of other assets and liabilities. There were no indicators of impairment during the three months ended April 1, 2017 . Goodwill and other intangible assets The Company evaluates goodwill for impairment on an annual basis and whenever events or business conditions warrant. All other intangible assets are amortized over their estimated useful lives and are assessed for impairment as necessary. The Company assesses goodwill for impairment at the November month end each year and also at any other date when events or changes in circumstances indicate that the carrying value of these assets may exceed their fair value. To evaluate goodwill for impairment, the Company estimates the fair value of reporting units considering such factors as discounted cash flows and valuation multiples for comparable publicly traded companies. A significant reduction in projected sales and earnings, which would lead to a reduction in future cash flows, could indicate potential impairment. There were no indicators of impairment during the three months ended April 1, 2017 that would trigger an interim impairment test. The Company will continue to evaluate goodwill during future periods and future declines in the residential housing and repair and remodeling markets could result in goodwill impairments. Debt Issuance Costs Debt issuance costs, composed of facility, agency, and certain legal fees associated with issuing new debt financing, are amortized over the contractual term of the related agreement using the effective interest method. Net debt issuance costs totaled approximately $15.7 million and $16.5 million as of April 1, 2017 and December 31, 2016 , respectively, and have been recorded within long-term debt ( $13.5 million at April 1, 2017 and $14.2 million at December 31, 2016 ) and other non-current assets ( $2.2 million at April 1, 2017 and $2.3 million at December 31, 2016 ) in the accompanying condensed consolidated balance sheets. The debt issuance costs included in other long term assets relate to the Senior Secured Asset Based Revolving Credit Facility due 2020 ("ABL Facility"). Amortization of debt issuance costs for the three months ended April 1, 2017 and April 2, 2016 was approximately $0.8 million and $0.8 million , respectively. Amortization of debt issuance costs is recorded in interest expense in the accompanying condensed consolidated statements of operations and comprehensive income (loss). Income Taxes The Company utilizes the asset and liability method of accounting for income taxes which requires that deferred tax assets and liabilities be recorded to reflect the future tax consequences of temporary differences between the book and tax basis of various assets and liabilities. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of changes in tax rates on deferred tax assets and liabilities is recognized as income or expense in the period in which the rate change occurs. A valuation allowance is established to offset any deferred tax assets if, based upon the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Estimates are required with respect to, among other things, the appropriate state income tax rates used in the various states that the Company and its subsidiaries are required to file, the potential utilization of operating and capital loss carry-forwards for both federal and state income tax purposes and valuation allowances required, if any, for deferred tax assets that may not be realized in the future. The Company establishes reserves when, despite our belief that our tax return positions are fully supportable, certain positions could be challenged, and the positions may not be fully sustained. The Company, along with its U.S. subsidiaries, file a consolidated federal income tax return, separate state income tax returns, combined state returns, and unitary state returns. Gienow Canada and Mitten both file separate Canadian federal income tax returns and separate provincial returns. Tax receivable agreement ("TRA") liability The TRA liability generally provides for the payment by the Company to the Tax Receivable Entity of 85% of the amount of cash savings, if any, in the U.S. federal, state and local income tax that the Company actually realizes in periods ending after the Company's initial public offering as a result of (i) net operating loss carryovers ("NOLs") from periods ending before January 1, 2013, (ii) deductible expenses attributable to the initial public offering and (iii) deductions related to imputed interest. Since the inception of the TRA liability with the Company’s 2013 initial public offering through 2015, the Company had been in a full valuation allowance for federal purposes and had partial valuation allowances on certain state and Canadian jurisdictions. As a result of the Company’s tax valuation allowance position for federal and state purposes, the Company historically calculated the TRA liability considering (i) current year taxable income only (due to the uncertainty of future taxable income associated with the Company’s cumulative loss position) and (ii) future income due to the expected reversals of deferred tax liabilities. During the year ended December 31, 2016, the Company released its valuation allowance on its federal deferred tax assets and certain state deferred tax assets for approximately $55.2 million due to positive factors outweighing negative evidence thereby allowing the Company to achieve the “more likely than not” realization threshold. The factors surrounding the release of this valuation allowance thereby eliminated any uncertainty as to future taxable income. Consequently, for purposes of calculating the TRA liability, the Company during the year ended December 31, 2016 utilized future forecasts of taxable income beyond the 2016 tax year to determine the TRA liability. The Company’s future taxable income estimate was used to determine the cumulative NOLs that are expected to be utilized and the TRA liability was accordingly adjusted using the 85% TRA rate as the Company retains the benefit of 15% of the tax savings. Environmental The Company accrues for losses associated with environmental remediation obligations when such losses are probable and reasonably estimable. Environmental remediation obligation accruals are adjusted as further information develops or circumstances change. Costs of future expenditures for environmental remediation obligations are not discounted to their present value. Recoveries of environmental remediation costs from other parties are recorded as assets when their receipt is deemed probable. Commitments and Contingencies The Company accrues for all direct costs associated with the estimated resolution of contingencies at the earliest date at which it is deemed probable that a liability has been incurred and the amount of such liability can be reasonably estimated. Costs accrued have been estimated based upon an analysis of potential results, assuming a combination of litigation and settlement strategies and outcomes. Insurance recoveries are recorded as assets when their receipt is deemed probable. Foreign Currency Gienow Canada and Mitten, the Company’s Canadian subsidiaries, utilize the Canadian dollar as their functional currency. For reporting purposes, the Company translates the assets and liabilities of its foreign entities at the exchange rates in effect at period-end. Net sales and expenses are translated using average exchange rates in effect during the period. Gains and losses from foreign currency translation are credited or charged to accumulated other comprehensive income or loss in the accompanying condensed consolidated balance sheets. The Company recorded a gain from foreign currency transactions of approximately $0.2 million and $0.6 million for the three months ended April 1, 2017 and April 2, 2016 , respectively. During the three months ended April 1, 2017 , accumulated other comprehensive income (loss) included a currency translation gain of approximately $0.6 million and a gain of approximately $4.8 million for the three months ended April 2, 2016 . Derivative Financial Instruments As of April 1, 2017 , the Company had entered into foreign currency forward contract agreements to hedge approximately $31.7 million of its 2017 non-functional currency inventory purchases to protect the Company from variability in cash flows attributable to changes in the U.S. dollar relative to the Canadian dollar. The Company has designated these forward contracts as cash flow hedges. As a cash flow hedge, unrealized gains are recognized as assets while unrealized losses are recognized as liabilities. These forward contract agreements are highly correlated to the changes in foreign currency rates to which the Company is exposed. Unrealized gains and losses on these agreements are designated as effective or ineffective. The effective portion of such gains or losses is recorded as a component of accumulated other comprehensive income or loss, while the ineffective portion of such gains or losses is recorded as a component of cost of goods sold. Future realized gains and losses in connection with each inventory purchase will be reclassified from accumulated other comprehensive income or loss to cost of goods sold. The changes in fair values of derivatives that have been designated and qualify as cash flow hedges are recorded in accumulated other comprehensive income or loss and are reclassified into cost of goods sold in the same period the hedged item affects earnings. Due to the high degree of effectiveness between the hedging instruments and the underlying exposures being hedged, fluctuations in the value of the derivative instrument are generally offset by changes in the fair value or cash flows of the underlying exposures being hedged. The changes in the fair value of derivatives that do not qualify as effective are immediately recognized in earnings. The gains and losses on derivative contracts that are reclassified from accumulated other comprehensive income or loss to current period earnings are included in the line item in which the hedged item is recorded in the same period the forecasted transaction affects earnings. As of April 1, 2017 , approximately $0.5 million of the deferred net asset on derivative instruments included in accumulated other comprehensive loss is expected to be reclassified to cost of goods sold during the next twelve months. This expectation is based on the expected timing of the occurrence of the hedged forecasted transactions. During the three months ended April 1, 2017 , the Company recognized $0.1 million , within earnings as a reduction to cost of goods sold in the condensed consolidated statement of operations and comprehensive income (loss). During three months ended April 2, 2016 , the Company recognized $0.4 million , within earnings as a reduction of cost of goods sold in the condensed consolidated statement of operations and comprehensive income (loss). The fair value of the foreign currency forward contract agreements are estimated using industry standard valuation models using market-based observable inputs, including spot rates, forward points, interest rates and volatility inputs (Level 2). A summary of the recorded asset and liability included in the accompanying condensed consolidated balance sheets is as follows: (Amounts in thousands) April 1, 2017 December 31, 2016 Foreign currency hedge included in other current assets $ 471 $ 962 Fair Value Measurement The accounting standard for fair value discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flows), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The standard utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: • Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. • Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. • Level 3: Inputs that reflect the reporting entity’s own assumptions. The hierarchy requires the use of observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. The fair value of the long-term debt instruments was determined by utilizing available market information. The carrying value of the Company’s other assets and liabilities approximates their fair value. The Company’s population of recurring financial assets and liabilities subject to fair value measurements and the necessary disclosures are as follows: Quoted Prices Significant Significant (Amounts in thousands) Fair for Identical Observable Unobservable Carrying Value Assets Inputs Inputs Description Value Total (Level 1) (Level 2) (Level 3) Liabilities: Senior Notes-6.50% $ 650,000 $ 676,000 $ 676,000 $ — $ — Term Loan Facility 257,100 257,743 — 257,743 — As of April 1, 2017 $ 907,100 $ 933,743 $ 676,000 $ 257,743 $ — Liabilities: Senior Notes-6.50% $ 650,000 $ 676,000 $ 676,000 $ — $ — Term Loan Facility 258,175 260,757 — 260,757 — As of December 31, 2016 $ 908,175 $ 936,757 $ 676,000 $ 260,757 $ — Earnings (Loss) Per Common Share Basic earnings (loss) per share ("EPS") is computed based upon weighted-average shares outstanding during the period. Dilutive earnings per share is computed consistently with the basic computation while giving effect to all dilutive potential common shares and common share equivalents that were outstanding during the period. Ply Gem Holdings uses the treasury stock method to reflect the potential dilutive effect of unvested stock awards and unexercised options. The computation of the dilutive effect of other potential common shares excluded options and unvested restricted stock representing approximately 0.6 million shares of common stock for the three months ended April 1, 2017 . The computation of the dilutive effect of other potential common shares excluded options and unvested restricted stock representing approximately 0.1 million shares of common stock for the three months ended April 2, 2016 . New Accounting Pronouncements In March 2017, the Financial Accounting Standards Board (“FASB”) issued ASU 2017-07, Compensation-Retirement Benefits (Topic 715) Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost . ASU 2017-07 changes the statement of operations presentation of defined benefit plan expense by requiring separation between operating expense (service cost component) and non-operating expense (all other components, including interest cost, amortization of prior service cost, curtailments and settlements, etc.). The operating expense component is reported with similar compensation costs while the non-operating components are reported in other income and expense. In addition, only the service cost component is eligible for capitalization as part of an asset such as inventory or property, plant and equipment. ASU 2017-07 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017 or fiscal 2018 for the Company. The Company is currently assessing the impact that adopting this new accounting standard will have on its consolidated financial statements. Effective January 1, 2017, the Company adopted ASU 2016-09, Improvements to Employee Share-Based Payment Accounting . The standard update simplifies several aspects of the accounting for employee share-based payment transactions, including accounting for income taxes, forfeitures, and statutory withholding requirements, as well as classification in the condensed consolidated statements of cash flows. As a result of the adoption, on a modified retrospective basis, we recognized $1.3 million of excess tax benefits from stock-based compensation through a cumulative-effect adjustment decreasing accumulated deficit. We elected not to change our policy on accounting for forfeitures and will continue to estimate a requisite forfeiture rate. Additional amendments to the accounting for income taxes and minimum statutory withholding requirements had no impact on the Company's results of operations.

GOODWILL

GOODWILL	3 Months Ended
	Apr. 01, 2017
Goodwill [Abstract]
GOODWILL	The Company records the excess of the fair value of the acquisition consideration over the net tangible and intangible assets of acquired companies as goodwill. The Company performs an annual test for goodwill impairment at the November month end each year and also at any other date when events or changes in circumstances indicate that the carrying value of these assets may exceed their fair value. The Company has defined its reporting units and performs the impairment testing of goodwill at the operating segment level. The Company has two reporting units: (1) Siding, Fencing and Stone and (2) Windows and Doors. Separate valuations are performed for each of these reporting units in order to test for impairment. The Company early adopted ASU No. 2017-04, Intangibles-Goodwill and other (Topic 350) during the three months ended April 1, 2017. As such, the Company measures the goodwill impairment as the amount by which the reporting unit's carrying value exceeds its fair value not to exceed the carrying amount of goodwill in a reporting unit. The Company has elected not to utilize the qualitative Step Zero impairment assessment. There was no goodwill impairment for the year ended December 31, 2016 and no impairment indicators which would trigger an interim impairment test during the three months ended April 1, 2017 . However, the Company will continue to evaluate goodwill during future periods and future declines in the residential housing and repair and remodeling markets or the Company's market capitalization could result in goodwill impairments. To determine the fair value of its reporting units, the Company equally considers both the income and market valuation methodologies. The income valuation methodology uses the fair value of the cash flows that the reporting unit can be expected to generate in the future. This method requires management to project revenues, operating expenses, working capital investment, capital spending and cash flows for the reporting unit over a multi-year period as well as determine the weighted average cost of capital to be used as the discount rate. The Company also utilizes the market valuation method to estimate the fair value of the reporting units by utilizing comparable public company multiples. These comparable public company multiples are then applied to the reporting unit’s financial performance. The market approach is more volatile as an indicator of fair value as compared to the income approach as internal forecasts and projections have historically been more stable. Since each approach has its merits, the Company equally weights the approaches to balance the internal and external factors affecting the Company’s fair value. The Company’s fair value estimates of its reporting units and goodwill are sensitive to a number of assumptions including discount rates, cash flow projections, operating margins, and comparable market multiples. In order to accurately forecast future cash flows, the Company estimates single family housing starts and the repair and remodeling market's growth rates. However, there is no assurance that: (1) valuation multiples will not decline, (2) discount rates will not increase, or (3) the earnings, book values or projected earnings and cash flows of the Company's reporting units will not decline. The reporting unit goodwill balances were as follows as of April 1, 2017 and December 31, 2016 : (Amounts in thousands) April 1, 2017 December 31, 2016 Siding, Fencing and Stone $ 348,745 $ 348,553 Windows and Doors 130,050 129,961 $ 478,795 $ 478,514 The changes in the goodwill balances from December 31, 2016 to April 1, 2017 relate to currency translation. A goodwill rollforward for 2017 is included in the table below: Windows and Siding, Fencing (Amounts in thousands) Doors and Stone Balance as of December 31, 2016 Goodwill $ 457,734 $ 470,780 Accumulated impairment losses (327,773 ) (122,227 ) $ 129,961 $ 348,553 Currency translation adjustments 89 192 Balance as of April 1, 2017 Goodwill 457,823 470,972 Accumulated impairment losses (327,773 ) (122,227 ) $ 130,050 $ 348,745

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Apr. 01, 2017
Finite-Lived Intangible Assets, Net [Abstract]
INTANGIBLE ASSETS, NET	The table that follows presents the major components of intangible assets as of April 1, 2017 and December 31, 2016 : (Amounts in thousands) Average Accumulated Net Carrying (in Years) Cost Amortization Value As of April 1, 2017: Patents 14 $ 12,770 $ (12,199 ) $ 571 Trademarks/Tradenames 12 117,142 (84,227 ) 32,915 Customer relationships 13 218,108 (153,270 ) 64,838 Other 4 5,665 (5,047 ) 618 Total intangible assets 12 $ 353,685 $ (254,743 ) $ 98,942 As of December 31, 2016: Patents 14 $ 12,770 $ (12,078 ) $ 692 Trademarks/Tradenames 12 117,124 (82,723 ) 34,401 Customer relationships 13 217,861 (150,310 ) 67,551 Other 4 5,661 (4,146 ) 1,515 Total intangible assets 12 $ 353,416 $ (249,257 ) $ 104,159 Amortization expense for the three months ended April 1, 2017 and April 2, 2016 was $5.3 million and $6.4 million , respectively. Estimated amortization expense for the fiscal years 2017 through 2021 is shown in the following table: Amortization (Amounts in thousands) expense 2017 (remainder of year) $ 15,414 2018 19,935 2019 15,829 2020 11,150 2021 6,709

COMPREHENSIVE INCOME (LOSS)

COMPREHENSIVE INCOME (LOSS)	3 Months Ended
	Apr. 01, 2017
Statement of Comprehensive Income [Abstract]
COMPREHENSIVE INCOME (LOSS)	Comprehensive income (loss), net of tax is comprised of the following: (Amounts in thousands) For the three months ended April 1, 2017 April 2, 2016 Net loss $ (3,637 ) $ (27,577 ) Foreign currency translation adjustment 565 4,773 Unrealized loss on derivative instruments (546 ) (1,720 ) Comprehensive loss $ (3,618 ) $ (24,524 )

LONG-TERM DEBT

LONG-TERM DEBT	3 Months Ended
	Apr. 01, 2017
Debt Instrument [Line Items]
Long-term Debt [Text Block]	LONG-TERM DEBT Long-term debt in the accompanying condensed consolidated balance sheets at April 1, 2017 and December 31, 2016 consists of the following: (Amounts in thousands) April 1, 2017 December 31, 2016 Senior secured asset based revolving credit facility $ 30,000 $ — Term Loan due 2021, net of unamortized early tender premium, discount, and debt issuance costs of $16,536 and $17,854, respectively 240,564 240,321 6.50% Senior notes due 2022, net of unamortized early tender premium, discount, and debt issuance costs of $47,926 and $49,935, respectively 602,074 600,065 $ 872,638 $ 840,386 Less current portion of long-term debt (4,300 ) (4,300 ) $ 868,338 $ 836,086 6.50% Senior Notes due 2022 On January 30, 2014, Ply Gem Industries issued $500.0 million aggregate principal amount of 6.50% Senior Notes due 2022 (the " 6.50% Senior Notes ") at par. On September 19, 2014, Ply Gem Industries issued an additional $150.0 million aggregate principal amount of 6.50% Senior Notes at an issue price of 93.25% . Interest accrues at 6.50% per annum and is paid semi-annually on February 1 and August 1 of each year. All issued and outstanding 6.50% Senior Notes are registered under the Securities Act. The 6.50% Senior Notes will mature on February 1, 2022 . At any time on or after February 1, 2017, Ply Gem Industries may redeem the 6.50% Senior Notes , in whole or in part, at declining redemption prices set forth in the indenture governing the 6.50% Senior Notes plus, in each case, accrued and unpaid interest, if any, to the redemption date. The effective interest rate for the 6.50% Senior Notes is 8.39% after considering each of the different interest expense components of this instrument, including the coupon payment and the deferred debt issuance costs. The 6.50% Senior Notes are fully and unconditionally and jointly and severally guaranteed on a senior unsecured basis by Ply Gem Holdings and all of the wholly-owned domestic subsidiaries of Ply Gem Industries (the “Guarantors”). The indenture governing the 6.50% Senior Notes contains certain covenants that limit the ability of Ply Gem Industries and its restricted subsidiaries to incur additional indebtedness, pay dividends or make other distributions or repurchase or redeem their stock, make loans and investments, sell assets, incur certain liens, enter into agreements restricting their ability to pay dividends, enter into transactions with affiliates, and consolidate, merge or sell assets. In particular, Ply Gem Industries and its restricted subsidiaries may not incur additional debt (other than permitted debt (as defined in the indenture) in limited circumstances) unless, after giving effect to such incurrence, the consolidated interest coverage ratio of Ply Gem Industries would be at least 2.00 to 1.00. In the absence of satisfying the consolidated interest coverage ratio test, Ply Gem Industries and its restricted subsidiaries may only incur additional debt under certain circumstances, including, but not limited to, debt under credit facilities (as defined in the indenture) (x) in an amount not to exceed the greater of (a) $350.0 million and (b) the borrowing base (as defined in the indenture) and (y) in an amount not to exceed the greater of (A) $575.0 million and (B) the aggregate amount of indebtedness (as defined in the indenture) that would cause the consolidated secured debt ratio (as defined in the indenture) to be equal to 4.00 to 1.00; purchase money indebtedness in an aggregate amount not to exceed the greater of (x) $35.0 million and (y) 10% of consolidated net tangible assets (as defined in the indenture) at any one time outstanding; debt of foreign subsidiaries in an aggregate amount not to exceed the greater of (x) $60.0 million and (y) 15% of consolidated net tangible assets (as defined in the indenture) at any one time outstanding; debt pursuant to a general basket in an aggregate amount at any one time outstanding not to exceed the greater of (x) $75.0 million and (y) 20% of consolidated net tangible assets; and the refinancing of debt under certain circumstances. Term Loan Facility due 2021 On January 30, 2014, Ply Gem Industries entered into a credit agreement governing the terms of its $430.0 million Term Loan Facility. Ply Gem Industries originally borrowed $430.0 million under the Term Loan Facility on January 30, 2014 , with an original discount of approximately $2.2 million , yielding proceeds of approximately $427.9 million . The Term Loan Facility will mature on January 30, 2021 . The Term Loan Facility requires scheduled quarterly payments in an aggregate annual amount equal to 1.00% of the original aggregate principal amount of the Term Loan Facility with the balance due at maturity. Interest on outstanding borrowings under the Term Loan Facility is paid quarterly. Borrowings under the Term Loan Facility bear interest at a rate equal to, at Ply Gem Industries’ option, either (a) a base rate determined by reference to the highest of (i) the prime rate of the administrative agent under the credit agreement, (ii) the federal funds rate plus 0.50% and (iii) the adjusted LIBO rate for a one-month interest period plus 1.00% or (b) a LIBO rate determined by reference to the cost of funds for eurocurrency deposits in dollars for the interest period relevant to such borrowing, adjusted for certain additional costs, subject to a 1.00% floor, plus, in each case, an applicable margin of 3.00% for any eurocurrency loan and 2.00% for any alternate base rate loan. As of April 1, 2017 , the Company's interest rate on the Term Loan Facility was 4.00% . The effective interest rate for the Term Loan is 8.78% after considering each of the different interest expense components of this instrument, including the coupon payment, the deferred debt issuance costs and the original issue discount. The Term Loan Facility allows Ply Gem Industries to request one or more incremental term loan facilities in an aggregate amount not to exceed the greater of (x) $140.0 million and (y) an amount such that Ply Gem Industries’ consolidated senior secured debt ratio (as defined in the credit agreement), on a pro forma basis, does not exceed 3.75 to 1.00, in each case, subject to certain conditions and receipt of commitments by existing or additional financial institutions or institutional lenders. The Term Loan Facility requires Ply Gem Industries to prepay outstanding term loans, subject to certain exceptions, with: (i) 50% (which percentage will be reduced to 25% if our consolidated senior secured debt ratio is equal or less than 2.50 to 1.00 but greater than 2.00 to 1.00 and to 0% if our consolidated senior secured debt ratio is equal to or less than 2.00 to 1.00) of our annual excess cash flow (as defined in the credit agreement), to the extent such excess cash flow exceeds $15.0 million ; (ii) 100% of the net cash proceeds of certain non-ordinary course asset sales or certain insurance and condemnation proceeds, in each case subject to certain exceptions and reinvestment rights; and (iii) 100% of the net cash proceeds of certain issuances of debt, other than proceeds from debt permitted under the Term Loan Facility. Ply Gem Industries may voluntarily repay outstanding loans under the Term Loan Facility at any time without premium or penalty, other than customary “breakage” costs with respect to LIBOR loans. As of and for the year ended December 31, 2016, the Company's consolidated senior secured debt ratio was 0.93 and as a result no excess cash flow payment under the Term Loan Facility was required in 2017. The Company elected on March 10, 2016 and August 4, 2016 to voluntarily prepay $30.0 million on each date on the Term Loan Facility to reduce its outstanding indebtedness. The Company further elected on November 4, 2016 to voluntarily pay an additional $100.0 million on the Term Loan Facility to further reduce its outstanding indebtedness bringing our cumulative voluntary 2016 Term Loan Facility payments to $160.0 million . The Term Loan Facility is secured on a first-priority lien basis by the stock of Ply Gem Industries and by substantially all of the assets (other than the assets securing the obligations under the ABL Facility, which primarily consist of accounts receivable, inventory, cash, deposit accounts, securities accounts, chattel paper, contract rights, instruments, documents related thereto and proceeds of the foregoing) of Ply Gem Industries and the Guarantors that are subsidiaries of Ply Gem Industries and on a second-priority lien basis by the assets that secure the ABL Facility. The Term Loan Facility includes negative covenants, subject to certain exceptions, that are substantially the same as the negative covenants in the 6.50% Senior Notes but does not contain any restrictive financial covenants. The Term Loan Facility also restricts the ability of Ply Gem Industries’ subsidiaries to enter into agreements restricting their ability to grant liens to secure the Term Loan Facility and contains a restriction on changes in fiscal year. Senior Secured Asset Based Revolving Credit Facility due 2020 On November 5, 2015, Ply Gem Holdings, Inc., Ply Gem Industries, Inc., Gienow Canada Inc., and Mitten Inc. (together with Gienow, the “Canadian Borrowers”) entered into a second amended and restated credit agreement governing the ABL Facility. Among other things, the second amendment and restatement of the credit agreement governing the ABL Facility: (i) increased the overall facility to $350.0 million from $300.0 million , (ii) established an accordion feature of $50.0 million , (iii) reduced the applicable margin for borrowings under the ABL Facility to a range from 1.25% to 2.00% for Eurodollar rate loans, depending on availability, and (iv) extended the maturity until November 5, 2020. Under the ABL Facility, $300.0 million is available to Ply Gem Industries and $50.0 million is available to the Canadian Borrowers. The following summary describes the ABL Facility after giving effect to the second amendment and restatement. As a result of the November 2015 ABL Facility amendment in which the loan syndication consisted of previous members who either maintained or increased their position as well as new syndication members, the Company capitalized new debt issuance costs of $1.5 million and amortizes these costs through 2020. Borrowings under the ABL Facility bear interest at a rate per annum equal to, at Ply Gem Industries’ option, either (a) a base rate determined by reference to the higher of (1) the corporate base rate of the administrative agent under the ABL Facility and (2) the federal funds rate plus 0.5% or (b) a Eurodollar rate determined by reference to the costs of funds for U.S. dollar deposits for the interest period relevant to such borrowing adjusted for certain additional costs, in each case plus an applicable margin. The initial applicable margin for borrowings under the ABL Facility was 0.50% for base rate loans and 1.50% for Eurodollar rate loans. The applicable margin for borrowings under the ABL Facility is subject to step ups and step downs based on average excess availability under the ABL Facility. Swingline loans bear interest at a rate per annum equal to the base rate plus the applicable margin. In addition to paying interest on outstanding principal under the ABL Facility, Ply Gem Industries is required to pay a commitment fee in respect of the unutilized commitments thereunder, which fee will be determined based on utilization of the ABL Facility (increasing when utilization is low and decreasing when utilization is high) multiplied by a commitment fee rate determined by reference to average excess availability under the ABL Facility. The commitment fee rate during any fiscal quarter is 0.375% when average excess availability is greater than $100.0 million for the preceding fiscal quarter and 0.25% when average availability is less than or equal to $100.0 million for the preceding fiscal quarter. Ply Gem Industries must also pay customary letter of credit fees equal to the applicable margin on Eurodollar loans and agency fees. As of April 1, 2017 , the Company’s interest rate on the ABL Facility was approximately 2.32% . The ABL Facility requires that if (a) excess availability is less than the greater of (x) 10.0% of the lower of the borrowing base and the aggregate commitments and (y) $25.0 million or (b) any event of default has occurred and is continuing, Ply Gem Industries must comply with a minimum fixed charge coverage ratio test of 1.0 to 1.0. If the excess availability under the ABL Facility is less than the greater of (a) 12.5% of the lesser of the borrowing base and the aggregate commitments and (b) $30.0 million ( $27.5 million for the months of January, February, March and April) for a period of 5 consecutive days or an event of default has occurred and is continuing, all cash from Ply Gem Industries material deposit accounts (including all concentration accounts) will be swept daily into a collection account controlled by the administrative agent under the ABL Facility and used to repay outstanding loans and cash collateralize letters of credit. All obligations under the ABL Facility are unconditionally guaranteed by Ply Gem Holdings and substantially all of Ply Gem Industries’ existing and future, direct and indirect, wholly owned domestic subsidiaries. All obligations under the ABL Facility, and the guarantees of those obligations, are secured, subject to certain exceptions, by substantially all of the assets of Ply Gem Industries and the guarantors, including a first-priority security interest in personal property consisting of accounts receivable, inventory, cash, deposit accounts, and certain related assets and proceeds of the foregoing and a second-priority security interest in, and mortgages on, substantially all of Ply Gem Industries’ and the Guarantors’ material owned real property and equipment and all assets that secure the Term Loan Facility on a first-priority basis. In addition to being secured by the collateral securing the obligations of Ply Gem Industries under the domestic collateral package, the obligations of the Canadian Borrowers, which are borrowers under the Canadian sub-facility under the ABL Facility, are also secured by a first-priority security interest in substantially all of the assets of such Canadian subsidiaries, plus additional mortgages in Canada, and a pledge by Ply Gem Industries of the remaining 35% of the equity interests of the Canadian Borrowers pledged only to secure the Canadian sub-facility. The ABL Facility contains certain covenants that limit Ply Gem Industries’ ability and the ability of Ply Gem Industries’ subsidiaries to incur additional indebtedness, pay dividends or make other distributions or repurchase or redeem their stock, make loans and investments, sell assets, incur certain liens, enter into transactions with affiliates, and consolidate, merge or sell assets. As of April 1, 2017 , Ply Gem Industries had approximately $310.3 million of contractual availability and approximately $207.3 million of borrowing base availability under the ABL Facility, reflecting $30.0 million of borrowings outstanding and approximately $9.7 million of letters of credit and priority payables reserves. Loss on debt modification or extinguishment During March 2016, the Company made a voluntarily payment of $30.0 million on the Term Loan Facility to reduce its outstanding indebtedness as allowable under the terms of the Term Loan Facility. The Company performed an analysis to determine the proper accounting treatment for this voluntary payment by evaluating the change in cash flows and determined that there were no changes in creditors as a result of the payment. Consequently, the Company recognized a loss on debt modification or extinguishment of approximately $2.4 million for the three months ended April 2, 2016 , reflecting the proportionate write-off of the related debt discount and debt issuance costs associated with the $30.0 million payment, as summarized in the table below. (Amounts in thousands) For the three months ended April 1, 2017 April 2, 2016 Loss on modification of debt: Term Loan Facility unamortized discount $ — $ 1,915 Term Loan Facility unamortized debt issuance costs — 484 Total loss on modification or extinguishment of debt $ — $ 2,399

PENSION PLANS

PENSION PLANS	3 Months Ended
	Apr. 01, 2017
Compensation and Retirement Disclosure [Abstract]
PENSION PLANS	PENSION PLANS The Company has two pension plans, the Ply Gem Group Pension Plan and the MW Manufacturers, Inc. Retirement Plan. The Company’s net periodic benefit expense for the combined plans for the periods indicated consists of the following components : (Amounts in thousands) For the three months ended April 1, 2017 April 2, 2016 Service cost $ — $ — Interest cost 459 486 Expected return on plan assets (546 ) (545 ) Amortization of loss 351 354 Net periodic benefit expense $ 264 $ 295

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Apr. 01, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Indemnifications In connection with the Ply Gem acquisition, in which Ply Gem Industries was acquired from Nortek, Inc. (“Nortek”) in February 2004, Nortek has agreed to indemnify the Company for certain liabilities as set forth in the stock purchase agreement governing the Ply Gem acquisition. In the event Nortek is unable to satisfy amounts due under these indemnifications, the Company would be liable. The Company believes that Nortek has the financial capacity to honor its indemnification obligations and therefore does not anticipate incurring any losses related to liabilities indemnified by Nortek under the stock purchase agreement. A receivable related to this indemnification has been recorded in other long-term assets of approximately $1.4 million and $1.4 million at April 1, 2017 and December 31, 2016 , respectively. As of April 1, 2017 and December 31, 2016 , the Company has recorded liabilities related to these indemnifications of approximately $0.5 million and $0.5 million , respectively, in current liabilities and $0.9 million and $0.9 million , respectively, in long-term liabilities, consisting of the following: (Amounts in thousands) April 1, 2017 December 31, 2016 Product claim liabilities $ 138 $ 138 Multi-employer pension plan withdrawal liability 718 808 Other 497 500 $ 1,353 $ 1,446 Warranty claims The Company sells a number of products and offers a number of warranties. The specific terms and conditions of these warranties vary depending on the product sold. The Company estimates the costs that may be incurred under their warranties and records a liability for such costs at the time of sale. Factors that affect the Company’s warranty liabilities include the number of units sold, historical and anticipated rates of warranty claims, cost per claim and new product introduction. The Company assesses the adequacy of the recorded warranty claims and adjusts the amounts as necessary. As of April 1, 2017 and December 31, 2016 , warranty liabilities of approximately $20.2 million and $19.7 million , respectively, have been recorded in current liabilities and approximately $58.3 million and $57.6 million , respectively, have been recorded in long term liabilities in the Company's condensed consolidated balance sheets. Changes in the Company’s short-term and long-term warranty liabilities are as follows: For the three months ended (Amounts in thousands) April 1, 2017 April 2, 2016 Balance, beginning of period $ 77,293 $ 76,562 Warranty expense during period 6,166 5,512 Settlements made during period (5,008 ) (4,613 ) Balance, end of period $ 78,451 $ 77,461 Environmental The Company is subject to United States and Canadian federal, state, provincial and local laws and regulations relating to pollution and the protection of the environment, including those governing emissions to air, discharges to water, use, storage and transport of hazardous materials, storage, treatment and disposal of waste, remediation of contaminated sites, and protection of worker health and safety. From time to time, the Company's facilities are subject to investigation by governmental regulators. In addition, the Company has been identified as one of many potentially responsible parties for contamination present at certain offsite locations to which it or its predecessors are alleged to have sent hazardous materials for recycling or disposal. The Company may be held liable, or incur fines or penalties, in connection with such requirements or liabilities for, among other things, releases of hazardous substances occurring on or emanating from current or formerly owned or operated properties or any associated offsite disposal location, or for known or newly-discovered contamination at any of the Company's properties from activities conducted by us or previous occupants. The amount of any liability, fine or penalty may be material, and certain environmental laws impose strict, and under certain circumstances joint and several, liability for the cost of addressing releases of hazardous substances upon certain classes of persons, including site owners or operators and persons that disposed or arranged for the disposal of hazardous substances at contaminated sites. MW Manufacturers Inc. (“MW”), a subsidiary of MWM Holding, Inc., entered into an Administrative Order on Consent (the “Consent Order”), effective September 12, 2011, with the United States Environmental Protection Agency (“EPA”), Region III, under Section 3008(h) of the Resource Conservation and Recovery Act ("RCRA"), with respect to its Rocky Mount, Virginia property. During 2011, as part of the Consent Order, MW provided the EPA, among other things, a RCRA Facility Investigation Workplan (the “Workplan”) as well as a preliminary cost estimate of approximately $1.8 million for the predicted assessment, remediation and monitoring activities to be conducted pursuant to the Consent Order over the remediation period, which is currently estimated through 2023. During 2012, the EPA approved the Workplan, and MW is currently implementing the Workplan. The Company has recorded approximately $0.3 million of this environmental liability within current liabilities and approximately $1.2 million within other long-term liabilities in the Company’s condensed consolidated balance sheets at April 1, 2017 and December 31, 2016 . The Company will adjust this environmental remediation liability in future periods, if necessary, as further information develops or circumstances change. Certain liabilities with respect to this contamination relate to the previous closure of an underground storage tank and were assumed by U.S. Industries, Inc., pursuant to its indemnity obligation under the stock purchase agreement dated August 11, 1995, whereby U.S. Industries, Inc. sold the stock of MW to FPI Acquisition Corp. (“Fenway Partners”). As the successor-in-interest of Fenway Partners, the Company is similarly indemnified by U.S. Industries, Inc. Notwithstanding this indemnity, however, under applicable Federal and State laws, MW, and the Company as its parent, could be held liable for all or part of the costs associated with the matter under certain circumstances. Moreover, the Company’s ability to seek indemnification from U.S. Industries, Inc. is limited by the terms and limits of the indemnity as well as the strength of U.S. Industries, Inc.’s financial condition, which could change in the future. As of April 1, 2017 , no recovery has been recognized on the Company’s condensed consolidated balance sheet, but the Company will actively pursue this indemnity in future periods and will recognize future recoveries in the period in which they become probable. The State of Nebraska is investigating certain groundwater contamination in northern York, Nebraska, comprised primarily of volatile organic compounds (VOC) (predominantly trichloroethene (TCE)). In December 2013, the EPA announced its proposal to add this groundwater contamination site to the Superfund National Priorities List (NPL) after it was referred to the EPA by the State of Nebraska. Sampling was conducted at the Kroy Building Products, Inc. (“Kroy”) facility in York, Nebraska during the first quarter of 2010. In February 2015, the EPA sent a request for information pursuant to Section 104 of the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), and Kroy has responded to this request for information. Given the preliminary stage of this matter, the Company has not recorded a liability for this matter in its condensed consolidated balance sheet as of April 1, 2017 . Alcan Aluminum Corporation (“Alcan”) has assumed the obligation to indemnify the Company with respect to certain liabilities for environmental contamination of the Kroy facility occurring prior to 1994. Notwithstanding this indemnity, however, under applicable Federal and State laws, Kroy, and Ply Gem as its parent, could be held liable for all or part of the costs associated with the matter under certain circumstances. Moreover, the ability of Kroy and Ply Gem to seek indemnification may be limited by the terms and limits of the indemnity as well as the strength of Alcan’s financial condition, which could change in the future. The Company is currently involved in environmental proceedings involving Gienow Canada Inc. (f/k/a Ply Gem Canada, Inc.) and Alberta Environment (arising from subsurface contamination discovered at our Calgary, Alberta property) for which the Company has a $0.1 million liability included in its condensed consolidated balance sheet, and the Company may in the future be subject to environmental proceedings involving Thermal-Gard, Inc. (arising from groundwater contamination in Punxsutawney, Pennsylvania), Mastic Home Exteriors, Inc. (“MHE”) (relating to a closed landfill site in Sidney, Ohio as well as participating as a potentially responsible party in nine contaminated sites in Indiana, Ohio and South Carolina), and Simonton (relating to closed lagoons and certain contamination in Paris, Illinois as well as certain contamination associated with certain 7-Eleven convenience food stores). Under the stock purchase agreement governing the MHE acquisition, Alcoa Securities Corporation and Alcoa, Inc. are to indemnify the Company for certain environmental liabilities in excess of $2.5 million , including liabilities relating to the landfill site in Sidney, Ohio and the nine contaminated sites in Indiana, Ohio and South Carolina. Under the stock purchase agreement governing the Simonton acquisition, Fortune Brands Windows & Doors, Inc., is to indemnify the Company for any environmental claims associated with the 7-Eleven convenience food stores. The Company's ability to seek indemnification or enforce these and other obligations is, however, limited by the strength of the financial condition of the indemnitor or responsible party, which could change in the future, as well as the terms and limits of any such indemnities or obligations. Based on current information, the Company is not aware of any compliance obligations, claims, releases or investigations that will have a material adverse effect on our results of operations, cash flows or financial position except as otherwise disclosed in the Company's condensed consolidated financial statements. However, there can be no guarantee that previously known or newly-discovered matters or any inability to enforce our available indemnification rights against previous owners of the Company, its subsidiaries, or their businesses or properties will not result in material costs or liabilities. While the purchase agreements governing certain of our acquisitions provide that the sellers will indemnify us, subject to certain limitations, for certain environmental liabilities, our ability to seek indemnification from the respective sellers is limited by various factors, including the financial condition of the indemnitor or responsible party as well as by the terms and limits of such indemnities or obligations. As a result, there can be no assurance that we could receive any indemnification from the sellers, and any related environmental liabilities, costs or penalties could have a material adverse effect on our financial condition and results of operations. Self-insured risks The Company maintains a broad range of insurance policies which include general liability insurance coverage and workers compensation. These insurance policies protect the Company against a portion of the risk of loss from claims. However, the Company retains a portion of the overall risk for such claims through its self-insured per occurrence and aggregate retentions, deductibles, and claims in excess of available insurance policy limits. The Company's general liability insurance includes coverage for certain damages arising out of product design and manufacturing defects. The Company's insurance coverage is generally subject to a per occurrence retention. The Company reserves for costs associated with claims, as well as incurred but not reported losses (“IBNR”), based on an outside actuarial analysis of its historical claims. These estimates make up a significant portion of the Company's liability and are subject to a high degree of uncertainty due to a variety of factors, including changes in type of claims, claims reporting and resolution patterns, frequency and timing of claims, third party recoveries, estimates of claim values, claims management expenses (including legal fees and expert fees), insurance industry practices, the regulatory environment, and legal precedent. Adjustments to estimated reserves are recorded in the period in which the change in estimate occurs. Litigation During the past several years, the Company incurred increased litigation expense primarily related to the claims discussed below. The Company believes it has valid defenses to the outstanding claims discussed below and will vigorously defend all such claims; however, litigation is subject to many uncertainties and there cannot be any assurance that the Company will ultimately prevail or, in the event of an unfavorable outcome or settlement of litigation, that the ultimate liability would not be material and would not have a material adverse effect on the business, results of operations, cash flows or financial position of the Company. In Anthony Pagliaroni et al. v. Mastic Home Exteriors, Inc. and Deceuninck North America, LLC , a purported class action filed in January 2012 in the United States District Court for the District of Massachusetts, plaintiffs, on behalf of themselves and all others similarly situated, allege damages as a result of the defective design and manufacture of Oasis composite deck and railing, which was manufactured by Deceuninck North America, LLC (“Deceuninck”) and sold by Mastic Home Exteriors, Inc. (“MHE”). The plaintiffs seek a variety of relief, including (i) economic and compensatory damages, (ii) treble damages, (iii) punitive damages, and (iv) attorneys' fees and costs of litigation. The damages sought in this action have not yet been quantified. The hearing regarding plaintiffs’ motion for class certification was held on March 10, 2015, and the District Court denied plaintiffs’ motion for class certification on September 22, 2015. On October, 6, 2015, plaintiffs filed a petition for interlocutory appeal of the denial of class certification to the U.S. Court of Appeals for the First Circuit, and on April 12, 2016, the Court of Appeals denied this petition for appeal. Deceuninck, as the manufacturer of Oasis deck and railing, has agreed to indemnify MHE for certain liabilities related to this claim pursuant to the sales and distribution agreement, as amended, between Deceuninck and MHE. MHE's ability to seek indemnification from Deceuninck is, however, limited by the terms and limits of the indemnity as well as the strength of Deceuninck's financial condition, which could change in the future. In re Ply Gem Holdings, Inc. Securities Litigation is a purported federal securities class action filed on May 19, 2014 in the United States District Court for the Southern District of New York against Ply Gem Holdings, Inc., several of its directors and officers, and the underwriters associated with the Company’s initial public offering ("IPO"). It is filed on behalf of all persons or entities, other than the defendants, who purchased the common shares of the Company pursuant and/or traceable to the Company’s IPO and seeks remedies under Sections 11 and 15 of the Securities Act of 1933, alleging that the Company’s Form S-1 registration statement was negligently prepared and materially inaccurate, containing untrue statements of material fact and omitting material information which was required to be disclosed. The plaintiffs seek a variety of relief, including (i) damages together with interest thereon and (ii) attorneys’ fees and costs of litigation. On October 14, 2014, Strathclyde Pension Fund was certified as lead plaintiff, and class counsel was appointed. On February 13, 2015, the defendants filed their motion to dismiss the complaint. On September 29, 2015, the District Court granted defendants’ motion to dismiss, but ruled that plaintiff could file an amended complaint. On November 6, 2015, plaintiff filed an amended complaint, and on January 13, 2016, the defendants filed their motion to dismiss this amended complaint. On September 23, 2016, the District Court granted in part and denied in part this motion to dismiss. On February 15, 2017, plaintiff filed a motion for class certification, and on April 17, 2017, the defendants filed their opposition to this motion. The motion is pending. The damages sought in this action have not yet been quantified. Pursuant to the Underwriting Agreement, dated May 22, 2013, entered into in connection with the IPO, the Company has agreed to reimburse the underwriters for the legal fees and other expenses reasonably incurred by the underwriters’ law firm in its representation of the underwriters in connection with this matter. Pursuant to Indemnification Agreements, dated as of May 22, 2013, between the Company and each of the directors and officers named in this action, the Company has agreed to assume the defense of such directors and officers. We believe the purported federal securities class action is without merit and will vigorously defend the lawsuit. In Raul Carrillo-Hueso and Chec Xiong v. Ply Gem Industries, Inc. and Ply Gem Pacific Windows Corporation , a purported class action filed on November 25, 2015 in the Superior Court of the State of California, County of Alameda, plaintiffs, on behalf of themselves and all others similarly situated, allege damages as a result of, among other things, the defendants’ failure to provide (i) statutorily required meal breaks at the Sacramento, California facility, (ii) accurate wage statements to employees in California, and (iii) all wages due on termination in California. The plaintiffs seek a variety of relief, including (i) economic and compensatory damages, (ii) statutory damages, (iii) penalties, (iv) pre- and post-judgment interest, and (v) attorneys' fees and costs of litigation. On January 7, 2017, the parties agreed to settle this matter for approximately $1.0 million, subject to certain conditions including approval by the Court. The Company has accrued for this amount in accrued expenses as of April 1, 2017 and December 31, 2016 in the Company's consolidated balance sheets. In Tina Morgan v. Ply Gem Industries, Inc. and Simonton Industries, Inc. , a purported class action filed on December 11, 2015 in the Superior Court of the State of California, County of Solano, plaintiff, on behalf of herself and all others similarly situated, alleges damages as a result of, among other things, the defendants’ failure at the Vacaville, California facility to (i) pay overtime wages, (ii) provide statutorily required meal breaks, (iii) provide accurate wage statements, and (iv) pay all wages owed upon termination. The plaintiff seeks a variety of relief, including (i) economic and compensatory damages, (ii) statutory damages, (iii) penalties, (iv) pre- and post-judgment interest, and (v) attorneys' fees and costs of litigation. On December 9, 2016, the parties agreed to settle this matter for approximately $0.9 million, subject to certain conditions including approval by the Court. The Company has accrued for this amount in accrued expenses as of April 1, 2017 and December 31, 2016 in the Company's consolidated balance sheets. In Kiefer et al. v. Simonton Building Products, LLC et al. , a purported class action filed on October 17, 2016 in the United States District Court for the District of Minnesota, plaintiffs, on behalf of themselves and all others similarly situated, allege damages as a result of, among other things, the defective design and manufacture of certain Simonton windows containing two-pane insulating glass units. The plaintiffs seek a variety of relief, including (i) economic and compensatory damages, (ii) punitive or other exemplary damages, (iii) pre- and post-judgment interest, and (iv) attorneys' fees and costs of litigation. On April 17, 2017, the District Court granted the defendants’ motion to dismiss the complaint. The damages sought in this action have not yet been quantified. Other contingencies The Company is subject to other contingencies, including legal proceedings and claims arising out of its operations and businesses that cover a wide range of matters, including, among others, environmental, contract, employment, intellectual property, securities, personal injury, property damage, product liability, warranty, and modification, adjustment or replacement of component parts or units sold, which may include product recalls. Product liability, environmental and other legal proceedings also include matters with respect to businesses previously owned. The Company has used various substances in its products and manufacturing operations, which have been or may be deemed to be hazardous or dangerous, and the extent of its potential liability, if any, under environmental, product liability and workers’ compensation statutes, rules, regulations and case law is unclear. Further, due to the lack of adequate information and the potential impact of present regulations and any future regulations, there are certain circumstances in which no range of potential exposure may be reasonably estimated. Also, it is not possible to ascertain the ultimate legal and financial liability with respect to certain contingent liabilities, including lawsuits, and therefore no such estimate has been made as of April 1, 2017 .

ACCRUED EXPENSES AND OTHER LONG

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES	3 Months Ended
	Apr. 01, 2017
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES	ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES Accrued expenses consist of the following at April 1, 2017 and December 31, 2016 : (Amounts in thousands) April 1, 2017 December 31, 2016 Insurance $ 8,493 $ 8,297 Employee compensation and benefits 17,384 27,749 Sales and marketing 29,140 59,655 Product warranty 20,189 19,718 Accrued freight 2,664 2,146 Accrued interest 7,286 17,977 Accrued environmental liability 435 434 Accrued pension 1,753 1,753 Accrued sales returns and discounts 1,418 1,199 Accrued taxes 5,605 4,966 Litigation accrual 2,575 2,575 Other 27,829 22,546 $ 124,771 $ 169,015 Other long-term liabilities consist of the following at April 1, 2017 and December 31, 2016 : (Amounts in thousands) April 1, 2017 December 31, 2016 Insurance $ 597 $ 605 Pension liabilities 13,958 13,907 Multi-employer pension withdrawal liability 718 808 Product warranty 58,262 57,575 Long-term product claim liability 138 138 Long-term environmental liability 1,158 1,158 Liabilities for tax uncertainties 3,781 3,925 Litigation accrual 731 731 Other 4,757 7,548 $ 84,100 $ 86,395 Long-term incentive plan The Company has a long-term incentive plan (“LTIP”) for certain employees. The long-term incentive plan was implemented to retain and incentivize key employees. During the three months ended April 1, 2017 and April 2, 2016 , the Company recognized a LTIP expense of $1.4 million and $1.7 million , respectively, which has been recorded within selling, general, and administrative expenses in the condensed consolidated statements of operations and comprehensive income (loss). The LTIP liability was $5.1 million and $10.0 million as of April 1, 2017 and December 31, 2016 , respectively, of which $4.3 million and $6.3 million has been recorded within accrued expenses and $0.8 million and $3.7 million in other long-term liabilities in the condensed consolidated balance sheets, respectively. During the three months ended April 1, 2017, the Company issued 129,176 shares of its common stock based on a December 30, 2016 closing stock price of $16.25 to settle LTIP awards of $3.3 million . In connection with this settlement, the Company paid $1.2 million to tax authorities on behalf of these employees which has been recognized as a financing activity in the Company's condensed consolidated statement of cash flows for the three months ended April 1, 2017.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Apr. 01, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Effective tax rate Under FASB Accounting Standards Codification 740-270, Income Taxes - Interim Reporting , each interim period is considered an integral part of the annual period and tax expense is measured using an estimated annual effective tax rate. Estimates of the annual effective tax rate at the end of interim periods are, of necessity, based on evaluation of possible future events and transactions and may be subject to subsequent refinement or revision. The Company calculates its quarterly tax provision consistent with the guidance provided by ASC 740-270, whereby the Company forecasts its estimated annual effective tax rate then applies that rate to its year-to-date pre-tax book income (loss). In addition, we exclude jurisdictions with a projected loss for the year or the year-to-date loss where we cannot recognize a tax benefit from our estimated annual effective tax rate. The impact of such an exclusion could result in a higher or lower effective tax rate during a particular quarter, based upon the mix and timing of actual earnings versus annual projections. In addition to the tax resulting from applying the estimated annual effective tax rate to pre-tax income (loss), the Company includes certain items treated as discrete events to arrive at an estimated effective tax rate. Future changes in the forecasted annual income (loss) projections, tax rate changes, or discrete tax items could result in significant adjustments to quarterly income tax expense (benefit) in future periods in accordance with ASC 740-270. For the three months ended April 1, 2017 , the Company's estimated annual effective income tax rate was approximately 40.3% , which varied from the statutory rate primarily due to state income tax expense, valuation allowances, and foreign income taxes. The effective tax rate including discrete items, related to unrecognized tax benefits, stock compensation, and adjustments to state income tax rates, was 25.6% for the three months ended April 1, 2017. The tax benefit for the three months ended April 1, 2017 was approximately $1.3 million , and the tax benefit for the three months ended April 2, 2016 was approximately $1.5 million . Valuation allowance During the year ended December 31, 2016, the Company determined that a valuation allowance was no longer required against its federal net deferred tax assets and a portion of its state deferred tax assets. As a result, the Company released $86.5 million of its total valuation allowance during the year ended December 31, 2016 since positive evidence outweighed negative evidence thereby allowing the Company to achieve the “more likely than not” realization threshold. Of the total valuation allowance reversal of $86.5 million, $31.3 million was offset against 2016 current year tax expense with the remaining $55.2 million representing the discrete valuation allowance release. The Company remains in a valuation allowance position against its deferred tax assets for certain state and Canadian jurisdictions as it is currently deemed "more likely than not" that the benefit of such net tax assets will not be utilized as the Company continues to be in a three-year cumulative loss position for these states and Canadian jurisdictions. The Company will continue to monitor the positive and negative factors for these jurisdictions and make further changes to the valuation allowances as necessary. Unrecognized tax benefits Despite the Company’s belief that its tax return positions are consistent with applicable tax laws, the Company believes that certain positions could be challenged by taxing authorities. The Company’s tax reserves reflect the difference between the tax benefit claimed on tax returns and the amount recognized in the condensed consolidated financial statements. These reserves have been established based on management’s assessment as to potential exposure attributable to permanent differences and interest and penalties applicable to both permanent and temporary differences. The tax reserves are reviewed periodically and adjusted in light of changing facts and circumstances, such as progress of tax audits, lapse of applicable statutes of limitations and changes in tax law. During the three months ended April 1, 2017 , the tax reserves decreased by approximately $0.1 million , primarily related to the lapse of applicable statutes of limitation and partially offset by interest expense on remaining unrecognized tax benefits. The liability for unrecognized tax benefits as of April 1, 2017 was approximately $3.8 million and is recorded in other long-term liabilities in the accompanying condensed consolidated balance sheets. The corresponding amount of gross unrecognized tax benefit was approximately $16.4 million . The difference between the total unrecognized tax benefits and the amount of the liability for unrecognized tax benefits represents unrecognized tax benefits that have been netted against deferred tax assets related to net operating losses in accordance with ASC 740 in addition to accrued penalties and interest. Tax Receivable Agreement On May 22, 2013, the Company entered into a Tax Receivable Agreement (the “Tax Receivable Agreement”) with PG ITR Holdco, L.P. (the “Tax Receivable Entity”). The Tax Receivable Agreement generally provides for the payment by the Company to the Tax Receivable Entity of 85% of the amount of cash savings, if any, in U.S. federal, state and local income tax that the Company actually realizes in periods ending after the IPO as a result of (i) NOL carryovers from periods (or portions thereof) ending before January 1, 2013, (ii) deductible expenses attributable to the transactions related to the IPO and (iii) deductions related to imputed interest deemed to be paid by the Company as a result of or attributable to payments under the Tax Receivable Agreement. The term of the Tax Receivable Agreement will continue until all such benefits have been utilized or expired. The Company will retain the benefit of the remaining 15% of these tax savings. The Tax Receivable Agreement will obligate the Company to make payments to the Tax Receivable Entity generally equal to 85% of the applicable cash savings that is actually realized as a result of utilizing NOL carryovers once the tax returns are filed for that respective tax year. The Company estimates that the total anticipated amount of future payments under the Tax Receivable Agreement could be up to approximately $84.4 million assuming no material changes in the relevant tax law, that the Company earns sufficient taxable income to utilize the net operating loss carry forwards, and that utilization of such tax attributes is not subject to limitation under Section 382 of the Internal Revenue Code of 1986, as amended (the "Code") as the result of an “ownership change”. It is possible that future transactions or events or changes in estimates could increase or decrease the actual tax benefits realized from these tax attributes and the corresponding Tax Receivable Agreement payments and liability. As of April 1, 2017 , the Company estimates the Tax Receivable Agreement liability to be approximately $79.7 million with the remaining $4.7 million estimated for the state NOLs associated with the Tax Receivable Agreement which have a valuation allowance. Future changes in the Company's state valuation allowance position, including the reversal of all or a portion of the Company's remaining state valuation allowance, may increase the Tax Receivable Agreement liability up to the $84.4 million estimate as the Company at that point in time will project future taxable income beyond the current fiscal year for certain state income tax purposes. As of April 1, 2017 and December 31, 2016, the Company had a long-term liability of approximately $54.3 million and $54.3 million , respectively, and a current liability of $25.4 million and $25.4 million , respectively, for the amount due pursuant to the Tax Receivable Agreement. The Company recognized a $0.0 million and $18.2 million expense for this liability during the three months ended April 1, 2017 and April 2, 2016 , respectively. Other As of April 1, 2017 , the Company has not established U.S. deferred taxes on unremitted earnings of the Company’s foreign subsidiaries. Notwithstanding the provisions within the American Jobs Creation Act of 2004, the Company continues to consider these amounts to be permanently reinvested.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Apr. 01, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION A rollforward of stock options outstanding during the three months ended April 1, 2017 is presented below: Stock Options Weighted- Weighted- Balance at January 1, 2017 2,495,533 $ 13.96 4.35 Granted — — — Exercised (8,334 ) 12.35 — Forfeited or expired — — — Balance at April 1, 2017 2,487,199 $ 13.96 4.10 As of April 1, 2017 , 2,379,637 options were 100% vested. At April 1, 2017 , the Company had approximately $0.4 million of total unrecognized compensation expense that will be recognized over a weighted average period of 0.99 years. The Company recorded compensation expense of $0.2 million and $0.3 million for the three months ended April 1, 2017 and April 2, 2016 , respectively, related to stock option grants. Restricted stock During December 2015, the Company issued an aggregate of 25,664 restricted shares of common stock in an equal number to each of the four independent members of the Board of Directors. These shares vested over the 2016 calendar period and the Company expensed these items as compensation expense, ratably during 2016. During the three months ended April 2, 2016 , the Company expensed approximately $0.1 million , related to these grants in selling, general, and administrative expenses within the condensed consolidated statement of operations and comprehensive income (loss). During December 2016, the Company issued an aggregate of 19,420 restricted shares of common stock in an equal number to each of the four independent members of the Board of Directors. These shares will vest over the 2017 calendar year and the Company will expense these items as compensation expense ratably during 2017. During the three months ended April 1, 2017 , the Company expensed approximately $0.1 million , related to these grants in selling, general, and administrative expenses within the condensed consolidated statement of operations and comprehensive income (loss).

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Apr. 01, 2017
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by management in deciding how to allocate resources and in assessing performance. The Company has two reportable segments: (1) Siding, Fencing and Stone and (2) Windows and Doors. The income before income taxes of each segment includes the revenue generated on transactions involving products within that segment less identifiable expenses. Unallocated income and expenses include items which are not directly attributed to or allocated to either of the Company’s reporting segments. Such items include interest, legal costs, corporate payroll, and unallocated finance, and accounting expenses. Unallocated corporate assets include cash and certain receivables. Interest expense is presented net of interest income. Following is a summary of the Company’s segment information: For the three months ended (Amounts in thousands) April 1, 2017 April 2, 2016 Net sales Siding, Fencing and Stone $ 190,837 $ 176,376 Windows and Doors 239,178 232,238 $ 430,015 $ 408,614 Operating earnings (loss) Siding, Fencing and Stone $ 19,823 $ 20,374 Windows and Doors 1,429 (1,250 ) Unallocated (9,426 ) (9,548 ) $ 11,826 $ 9,576 Total assets as of April 1, 2017 December 31, 2016 Total assets Siding, Fencing and Stone $ 704,664 $ 691,930 Windows and Doors 511,597 509,055 Unallocated 34,735 56,756 $ 1,250,996 $ 1,257,741

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Apr. 01, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS During March 2015, the Company entered into new retention agreements with the Company's Chief Executive Officer and Chief Financial Officer for $3.0 million and $1.3 million , respectively. These retention agreements incentivize these individuals for three years and will require the Company to make cumulative payments of $4.3 million on December 31, 2017, if both individuals remain employed in their current positions on that date. As of April 1, 2017 and December 31, 2016, these retention payments have been accrued at $3.2 million and $2.8 million , respectively, in accrued expenses on the Company's condensed consolidated balance sheets.

GUARANTOR_NON-GUARANTOR FINANCI

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
GUARANTOR / NON GUARANTOR FINANCIAL INFORMATION [Abstract]
GUARANTOR / NON-GUARANTOR FINANCIAL INFORMATION	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) Three months ended April 1, 2017 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiaries Adjustments Consolidated Net sales $ — $ — $ 389,583 $ 40,432 $ — $ 430,015 Cost of products sold — — 308,116 32,374 — 340,490 Gross profit — — 81,467 8,058 — 89,525 Operating expenses: Selling, general and administrative expenses — 9,426 50,609 12,320 — 72,355 Intercompany administrative charges — — 14,968 125 (15,093 ) — Amortization of intangible assets — — 4,290 1,054 — 5,344 Total operating expenses — 9,426 69,867 13,499 (15,093 ) 77,699 Operating earnings (loss) — (9,426 ) 11,600 (5,441 ) 15,093 11,826 Foreign currency gain — — — 155 — 155 Intercompany interest — 14,214 (13,408 ) (806 ) — — Interest expense — (16,886 ) — — — (16,886 ) Interest income — 2 8 4 — 14 Tax receivable agreement liability adjustment — — — — — — Intercompany administrative income — 15,093 — — (15,093 ) — Income (loss) before equity in subsidiaries' loss — 2,997 (1,800 ) (6,088 ) — (4,891 ) Equity in subsidiaries' loss (3,637 ) (6,634 ) — — 10,271 — Income before provision (benefit) for income taxes (3,637 ) (3,637 ) (1,800 ) (6,088 ) 10,271 (4,891 ) Provision (benefit) for income taxes — — 50 (1,304 ) — (1,254 ) Net loss $ (3,637 ) $ (3,637 ) $ (1,850 ) $ (4,784 ) $ 10,271 $ (3,637 ) Other comprehensive income (loss): Foreign currency translation adjustments — — — 565 — 565 Unrealized loss on derivative instrument — — — (546 ) — (546 ) Total comprehensive loss $ (3,637 ) $ (3,637 ) $ (1,850 ) $ (4,765 ) $ 10,271 $ (3,618 ) . GUARANTOR/NON-GUARANTOR The 6.50% Senior Notes were issued by our direct 100% owned subsidiary, Ply Gem Industries, and are fully and unconditionally guaranteed on a joint and several basis by the Company and certain of Ply Gem Industries’ 100% owned subsidiaries. Ply Gem Industries is a 100% owned subsidiary of Ply Gem Holdings. Accordingly, the following guarantor and non-guarantor information is presented as of April 1, 2017 and December 31, 2016, and for the three months ended April 1, 2017 and April 2, 2016 . The non-guarantor information presented represents our Canadian subsidiaries: Gienow and Mitten. PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) Three months ended April 1, 2017 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiaries Adjustments Consolidated Net sales $ — $ — $ 389,583 $ 40,432 $ — $ 430,015 Cost of products sold — — 308,116 32,374 — 340,490 Gross profit — — 81,467 8,058 — 89,525 Operating expenses: Selling, general and administrative expenses — 9,426 50,609 12,320 — 72,355 Intercompany administrative charges — — 14,968 125 (15,093 ) — Amortization of intangible assets — — 4,290 1,054 — 5,344 Total operating expenses — 9,426 69,867 13,499 (15,093 ) 77,699 Operating earnings (loss) — (9,426 ) 11,600 (5,441 ) 15,093 11,826 Foreign currency gain — — — 155 — 155 Intercompany interest — 14,214 (13,408 ) (806 ) — — Interest expense — (16,886 ) — — — (16,886 ) Interest income — 2 8 4 — 14 Tax receivable agreement liability adjustment — — — — — — Intercompany administrative income — 15,093 — — (15,093 ) — Income (loss) before equity in subsidiaries' loss — 2,997 (1,800 ) (6,088 ) — (4,891 ) Equity in subsidiaries' loss (3,637 ) (6,634 ) — — 10,271 — Income before provision (benefit) for income taxes (3,637 ) (3,637 ) (1,800 ) (6,088 ) 10,271 (4,891 ) Provision (benefit) for income taxes — — 50 (1,304 ) — (1,254 ) Net loss $ (3,637 ) $ (3,637 ) $ (1,850 ) $ (4,784 ) $ 10,271 $ (3,637 ) Other comprehensive income (loss): Foreign currency translation adjustments — — — 565 — 565 Unrealized loss on derivative instrument — — — (546 ) — (546 ) Total comprehensive loss $ (3,637 ) $ (3,637 ) $ (1,850 ) $ (4,765 ) $ 10,271 $ (3,618 ) PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING BALANCE SHEET As of April 1, 2017 (Amounts in thousands) Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating ASSETS Holdings, Inc. Industries, Inc. Subsidiaries Subsidiaries Adjustments Consolidated Current Assets: Cash and cash equivalents $ — $ 25,656 $ (10,430 ) $ 5,435 $ — $ 20,661 Accounts receivable, net — — 194,361 21,397 — 215,758 Inventories: Raw materials — — 71,947 6,672 — 78,619 Work in process — — 26,517 1,856 — 28,373 Finished goods — — 64,295 14,079 — 78,374 Total inventory — — 162,759 22,607 — 185,366 Prepaid expenses and other current assets — 3,623 18,687 3,215 — 25,525 Total current assets — 29,279 365,377 52,654 — 447,310 Investments in subsidiaries 4,268 (190,851 ) — — 186,583 — Property and Equipment, at cost: Land — — 7,487 770 — 8,257 Buildings and improvements — 518 62,378 4,497 — 67,393 Machinery and equipment — 1,980 398,676 20,185 — 420,841 — 2,498 468,541 25,452 — 496,491 Less accumulated depreciation — (712 ) (318,515 ) (11,323 ) — (330,550 ) Total property and equipment, net — 1,786 150,026 14,129 — 165,941 Other Assets: Intangible assets, net — — 87,485 11,457 — 98,942 Goodwill — — 449,366 29,429 — 478,795 Deferred income taxes — — 51,599 — — 51,599 Intercompany note receivable — 1,137,073 — — (1,137,073 ) — Other — 3,670 4,739 — — 8,409 Total other assets — 1,140,743 593,189 40,886 (1,137,073 ) 637,745 $ 4,268 $ 980,957 $ 1,108,592 $ 107,669 $ (950,490 ) $ 1,250,996 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current Liabilities: Accounts payable $ — $ 412 $ 74,480 $ 9,915 $ — $ 84,807 Accrued expenses — 17,215 92,638 14,918 — 124,771 Current portion of payable to related parties pursuant to tax receivable agreement — 25,383 — — — 25,383 Current portion of long-term debt — 4,300 — — — 4,300 Total current liabilities — 47,310 167,118 24,833 — 239,261 Deferred income taxes — — — 693 — 693 Intercompany note payable — — 1,024,779 112,294 (1,137,073 ) — Long-term portion of payable to related parties pursuant to tax receivable agreement — 54,336 — — — 54,336 Other long-term liabilities — 6,705 71,771 5,624 — 84,100 Long-term debt — 868,338 — — — 868,338 Commitments and contingencies Stockholders' Equity (Deficit): Preferred stock — — — — — — Common stock 684 684 — — (684 ) 684 Additional paid-in-capital 753,911 753,911 285,075 24,158 (1,063,144 ) 753,911 (Accumulated deficit) retained earnings (717,054 ) (717,054 ) (424,472 ) (41,096 ) 1,182,622 (717,054 ) Accumulated other comprehensive loss (33,273 ) (33,273 ) (15,679 ) (18,837 ) 67,789 (33,273 ) Total stockholders' (deficit) equity 4,268 4,268 (155,076 ) (35,775 ) 186,583 4,268 $ 4,268 $ 980,957 $ 1,108,592 $ 107,669 $ (950,490 ) $ 1,250,996 PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2016 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated ASSETS Current Assets: Cash and cash equivalents $ — $ 50,035 $ (10,918 ) $ 12,480 $ — $ 51,597 Accounts receivable, net — — 189,983 19,936 — 209,919 Inventories: Raw materials — — 63,829 5,810 — 69,639 Work in process — — 23,007 1,614 — 24,621 Finished goods — — 54,346 13,350 — 67,696 Total inventory — — 141,182 20,774 — 161,956 Prepaid expenses and other current assets — 1,276 21,940 3,634 — 26,850 Total current assets — 51,311 342,187 56,824 — 450,322 Investments in subsidiaries 4,106 (231,236 ) — — 227,130 — Property and Equipment, at cost: Land — — 7,487 762 — 8,249 Buildings and improvements — 510 63,000 4,441 — 67,951 Machinery and equipment — 1,675 392,068 19,822 — 413,565 — 2,185 462,555 25,025 — 489,765 Less accumulated depreciation — (665 ) (312,759 ) (10,785 ) — (324,209 ) Total property and equipment, net — 1,520 149,796 14,240 — 165,556 Other Assets: Intangible assets, net — — 91,748 12,411 — 104,159 Goodwill — — 449,366 29,148 — 478,514 Deferred income taxes — — 50,347 — 50,347 Intercompany note receivable — 1,135,073 — — (1,135,073 ) — Other — 3,925 4,918 — — 8,843 Total other assets — 1,138,998 596,379 41,559 (1,135,073 ) 641,863 $ 4,106 $ 960,593 $ 1,088,362 $ 112,623 $ (907,943 ) $ 1,257,741 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current Liabilities: Accounts payable $ — $ 377 $ 64,206 $ 10,815 $ — $ 75,398 Accrued expenses — 29,812 124,723 14,480 — 169,015 Current portion of payable to related parties pursuant to tax receivable agreement — 25,383 — — — 25,383 Current portion of long-term debt — 4,300 — — — 4,300 Total current liabilities — 59,872 188,929 25,295 — 274,096 Deferred income taxes — — — 2,722 — 2,722 Intercompany note payable — — 1,026,657 108,416 (1,135,073 ) — Long-term portion of payable to related parties pursuant to tax receivable agreement — 54,336 — — — 54,336 Other long-term liabilities — 6,193 74,835 5,367 — 86,395 Long-term debt — 836,086 — — — 836,086 Commitments and contingencies Stockholders' Equity (Deficit): Preferred stock — — — — — — Common stock 683 683 — — (683 ) 683 Additional paid-in-capital 751,452 751,452 236,242 26,464 (1,014,158 ) 751,452 (Accumulated deficit) retained earnings (714,737 ) (714,737 ) (422,622 ) (36,312 ) 1,173,671 (714,737 ) Accumulated other comprehensive loss (33,292 ) (33,292 ) (15,679 ) (19,329 ) 68,300 (33,292 ) Total stockholders' (deficit) equity 4,106 4,106 (202,059 ) (29,177 ) 227,130 4,106 $ 4,106 $ 960,593 $ 1,088,362 $ 112,623 $ (907,943 ) $ 1,257,741 PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the three months ended April 1, 2017 (Amounts in thousands) Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating Holdings, Inc. Industries, Inc. Subsidiaries Subsidiaries Adjustments Consolidated Cash flows from operating activities: Net loss $ (3,637 ) $ (3,637 ) $ (1,850 ) $ (4,784 ) $ 10,271 $ (3,637 ) Adjustments to reconcile net loss to cash used in operating activities: Depreciation and amortization expense — 46 11,702 1,705 — 13,453 Non-cash restructuring costs — — 904 — — 904 Non-cash interest expense, net — 3,477 — — — 3,477 Gain on foreign currency transactions — — — (155 ) — (155 ) Stock based compensation — 259 — — — 259 Deferred income taxes — — 59 (2,226 ) — (2,167 ) Increase in tax uncertainty — — (144 ) — — (144 ) Equity in subsidiaries' net income (loss) 3,637 6,634 — — (10,271 ) — Other — — 32 — — 32 Changes in operating assets and liabilities: Accounts receivable, net — — (4,718 ) (1,126 ) — (5,844 ) Inventories — — (21,775 ) (1,643 ) — (23,418 ) Prepaid expenses and other assets — (2,243 ) 3,269 92 — 1,118 Accounts payable — 35 8,368 1,011 — 9,414 Accrued expenses — (8,854 ) (35,943 ) 809 — (43,988 ) Cash payments on restructuring liabilities — — (23 ) — — (23 ) Other — — — 82 — 82 Net cash used in operating activities — (4,283 ) (40,119 ) (6,235 ) — (50,637 ) Cash flows from investing activities: Capital expenditures — (313 ) (7,580 ) (525 ) — (8,418 ) Proceeds from sale of assets — — 29 43 — 72 Net cash used in investing activities — (313 ) (7,551 ) (482 ) — (8,346 ) Cash flows from financing activities: Net revolver borrowings — 30,000 — — — 30,000 Payments on long-term debt — (1,075 ) — — — (1,075 ) Payments to tax authority for employee share-based compensation — (1,186 ) — — — (1,186 ) Proceeds from exercises of employee stock options — 103 — — — 103 Proceeds from intercompany investment — (47,625 ) 48,158 (533 ) — — Net cash provided by (used in) financing activities — (19,783 ) 48,158 (533 ) — 27,842 Impact of exchange rate movements on cash — — — 205 — 205 Net increase (decrease) in cash and cash equivalents — (24,379 ) 488 (7,045 ) — (30,936 ) Cash and cash equivalents at the beginning of the period — 50,035 (10,918 ) 12,480 — 51,597 Cash and cash equivalents at the end of the period $ — $ 25,656 $ (10,430 ) $ 5,435 $ — $ 20,661	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) Three months ended April 2, 2016 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated Net sales $ — $ — $ 369,514 $ 39,100 $ — $ 408,614 Cost of products sold — — 289,872 32,041 — 321,913 Gross profit — — 79,642 7,059 — 86,701 Operating expenses: Selling, general and administrative expenses — 9,548 49,022 12,165 — 70,735 Intercompany administrative charges — — 7,772 1,673 (9,445 ) — Amortization of intangible assets — — 5,360 1,030 — 6,390 Total operating expenses — 9,548 62,154 14,868 (9,445 ) 77,125 Operating earnings (loss) — (9,548 ) 17,488 (7,809 ) 9,445 9,576 Foreign currency gain — — — 584 — 584 Intercompany interest — 15,933 (15,550 ) (383 ) — — Interest expense — (18,691 ) — (1 ) — (18,692 ) Interest income — 2 2 6 — 10 Loss on modification or extinguishment of debt — (2,399 ) — — — (2,399 ) Tax receivable agreement liability adjustment — (18,150 ) — — — (18,150 ) Intercompany administrative income — 9,445 — — (9,445 ) — Income (loss) before equity in subsidiaries' income (loss) — (23,408 ) 1,940 (7,603 ) — (29,071 ) Equity in subsidiaries' income (loss) (27,577 ) (4,169 ) — — 31,746 — Income (loss) before benefit for income taxes (27,577 ) (27,577 ) 1,940 (7,603 ) 31,746 (29,071 ) Benefit for income taxes — — (527 ) (967 ) — (1,494 ) Net income (loss) $ (27,577 ) $ (27,577 ) $ 2,467 $ (6,636 ) $ 31,746 $ (27,577 ) Other comprehensive income (loss): Foreign currency translation adjustments — — — 4,773 — 4,773 Unrealized loss on derivative instrument — — — (1,720 ) — (1,720 ) Total comprehensive income (loss) $ (27,577 ) $ (27,577 ) $ 2,467 $ (3,583 ) $ 31,746 $ (24,524 ) PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the three months ended April 2, 2016 (Amounts in thousands) Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated Cash flows from operating activities: Net income (loss) $ (27,577 ) $ (27,577 ) $ 2,467 $ (6,636 ) $ 31,746 $ (27,577 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation and amortization expense — 61 12,379 1,590 — 14,030 Non-cash restructuring expense — — — 566 — 566 Non-cash interest expense, net — 3,416 — — — 3,416 Gain on foreign currency transactions — — — (584 ) — (584 ) Loss on modification or extinguishment of debt — 2,399 — — — 2,399 Stock based compensation — 337 — — — 337 Deferred income taxes — — 65 — — 65 Tax receivable agreement liability adjustment — 18,150 — — — 18,150 Increase in tax uncertainty, net of valuation allowance — — 62 — — 62 Equity in subsidiaries' net income (loss) 27,577 4,169 — — (31,746 ) — Other — — 138 — — 138 Changes in operating assets and liabilities: Accounts receivable, net — — (11,718 ) 2,584 — (9,134 ) Inventories — — (10,511 ) (467 ) — (10,978 ) Prepaid expenses and other assets — (285 ) (68 ) 98 — (255 ) Accounts payable — (54 ) (3,995 ) 3,174 — (875 ) Accrued expenses — (13,833 ) (25,802 ) 1,860 — (37,775 ) Cash payments on restructuring liabilities — — (112 ) (556 ) — (668 ) Other — — 139 (2 ) — 137 Net cash provided by (used in) operating activities — (13,217 ) (36,956 ) 1,627 — (48,546 ) Cash flows from investing activities: Capital expenditures — (362 ) (6,946 ) (424 ) — (7,732 ) Proceeds from sale of assets — — 76 — — 76 Net cash used in investing activities — (362 ) (6,870 ) (424 ) — (7,656 ) Cash flows from financing activities: Net revolver borrowings — 10,000 — — — 10,000 Payments on long-term debt — (31,075 ) — — — (31,075 ) Proceeds from intercompany investment — (28,351 ) 41,818 (13,467 ) — — Net cash provided by (used in) financing activities — (49,426 ) 41,818 (13,467 ) — (21,075 ) Impact of exchange rate movement on cash — — — 2,193 — 2,193 Net decrease in cash and cash equivalents — (63,005 ) (2,008 ) (10,071 ) — (75,084 ) Cash and cash equivalents at the beginning of the period — 94,692 (4,944 ) 19,677 — 109,425 Cash and cash equivalents at the end of the period $ — $ 31,687 $ (6,952 ) $ 9,606 $ — $ 34,341

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Apr. 01, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Ply Gem Holdings, Inc. and its subsidiaries (referred to herein as “Ply Gem Holdings”, “Ply Gem”, the “Company”, “we”, “us”, or “our”) have been prepared in accordance with U.S. generally accepted accounting principles as described in the consolidated financial statements and related notes included in our 2016 Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 10, 2017. These statements do not include all of the information and footnotes required by U.S. generally accepted accounting principles and should be read in conjunction with our 2016 Annual Report on Form 10-K. In management’s opinion, all normal and recurring adjustments considered necessary for a fair presentation have been included. Operating results for the period from January 1, 2017 through April 1, 2017 are not necessarily indicative of the results that may be expected for the year ending December 31, 2017 . The condensed consolidated balance sheet at December 31, 2016 has been derived from the audited consolidated financial statements of Ply Gem Holdings at that date, but does not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements. The Company’s fiscal quarters are based on periods ending on the Saturday of the last week in the quarter. Therefore, the financial results of certain fiscal quarters will not be comparable to the prior and subsequent fiscal quarters. The accompanying financial statements include the Company’s condensed consolidated statements of operations and comprehensive income (loss) for the three months ended April 1, 2017 and April 2, 2016 , the condensed consolidated statements of cash flows for the three months ended April 1, 2017 and April 2, 2016 , and the condensed consolidated balance sheets as of April 1, 2017 and December 31, 2016 . Ply Gem is a diversified manufacturer of residential and commercial building products, which are sold primarily in the United States and Canada, and include a wide variety of products for the residential and commercial construction, the do-it-yourself and the professional remodeling and renovation markets. The demand for the Company’s products is seasonal, particularly in the Northeast and Midwest regions of the United States and Canada where inclement weather during the winter months usually reduces the level of building and remodeling activity in both the home repair and remodeling and new home construction sectors. The Company’s sales are usually lower during the first and fourth quarters. To a significant extent our performance is dependent upon the levels of home repair and remodeling and new home construction spending, all of which are affected by such factors as interest rates, inflation, consumer confidence, unemployment, and availability of consumer credit.
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements include the accounts of Ply Gem Holdings and its subsidiaries, all of which are wholly owned. All intercompany accounts and transactions have been eliminated.
Accounting Policies and Use of Estimates	Accounting Policies and Use of Estimates The preparation of these condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles involves estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of income and expense during the reporting periods. Certain of the Company’s accounting policies require the application of judgment in selecting the appropriate assumptions for calculating financial estimates. By their nature, these judgments are subject to an inherent degree of uncertainty. The Company periodically evaluates the judgments and estimates used in their critical accounting policies to ensure that such judgments and estimates are reasonable. Such estimates include the allowance for doubtful accounts receivable, rebates, pensions, valuation of inventories, warranty reserves, insurance reserves, legal contingencies, assumptions used in the calculation of income taxes and the tax receivable agreement liability, projected cash flows used in the goodwill and intangible asset impairment tests, and environmental accruals and other contingencies. These judgments are based on the Company’s historical experience, current trends and information available from other sources, and are based on management’s best estimates and judgments. The Company adjusts such estimates and assumptions when facts and circumstances dictate. Volatile equity markets, foreign currency, and litigation risk have combined to increase the uncertainty inherent in such estimates and assumptions. If different conditions result from those assumptions used in the Company’s judgments, actual results could be materially different from the Company’s estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents consist of short-term highly liquid investments with original maturities of three months or less and which are readily convertible into cash.
Accounts Receivable	Accounts Receivable Accounts receivable-trade are recorded at their net realizable value. The allowance for doubtful accounts was $2.8 million at April 1, 2017 and $2.7 million at December 31, 2016 . The Company maintains an allowance for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. The Company estimates the allowance for doubtful accounts based on a variety of factors including the length of time receivables are past due, the financial health of its customers, unusual macroeconomic conditions and historical experience. If the financial condition of its customers deteriorates or other circumstances occur that result in an impairment of customers’ ability to make payments, the Company records additional allowances as needed. The Company writes off uncollectible trade accounts receivable against the allowance for doubtful accounts when collection efforts have been exhausted and/or any legal action taken by the Company has concluded.
Inventories	Inventories Inventories in the accompanying condensed consolidated balance sheets are valued at the lower of cost or net realizable value and are determined primarily by the first-in, first-out (FIFO) method. The Company records provisions, as appropriate, to write-down obsolete and excess inventory to estimated net realizable value. The process for evaluating obsolete and excess inventory often requires the Company to make subjective judgments and estimates concerning future sales levels, quantities and prices at which such inventory will be able to be sold in the normal course of business. Accelerating the disposal process or incorrect estimates of future sales potential may cause actual results to differ from the estimates at the time such inventory is disposed or sold. As of April 1, 2017 , the Company had inventory purchase commitments of approximately $95.5 million . Inventory provisions were approximately $8.5 million at April 1, 2017 , increasing during the three months ended April 1, 2017 by $0.1 million compared to the December 31, 2016 provision balance of approximately $8.4 million .
Property and Equipment	Property and Equipment Property and equipment are presented at cost. Depreciation of property and equipment are provided on a straight-line basis over estimated useful lives, which are generally as follows: Buildings and improvements 10-37 years Machinery and equipment, including leases 3-15 years Leasehold improvements Term of lease or useful life, whichever is shorter Expenditures for maintenance and repairs are expensed when incurred. Expenditures for renewals and betterments are capitalized. When assets are sold, or otherwise disposed, the cost and related accumulated depreciation are eliminated and the resulting gain or loss is recognized in operations.
Long-lived assets	Long-lived assets The Company reviews long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company performs an undiscounted operating cash flow analysis to determine if impairment exists. If an impairment is determined to exist, any related impairment loss is calculated based on the asset’s fair value and the discounted cash flows. The Company tests for long-lived asset impairment at the following asset group levels: (i) the combined U.S. Siding, Fencing and Stone companies in the Siding, Fencing and Stone segment (“Siding”), (ii) the combined U.S. Windows companies in the Windows and Doors segment (“U.S. Windows”), (iii) the combined Simonton windows companies in the Windows and Doors segment, (iv) Gienow Canada Inc. ("Gienow Canada") (a combined Western Canadian company created by the January 2014 amalgamation of the Company's legacy Western Canadian business and the Gienow entity acquired in April 2013) in the Windows and Doors segment, and (v) Mitten in the Siding, Fencing and Stone segment. For purposes of recognition and measurement of an impairment loss, a long-lived asset or asset group should represent the lowest level for which an entity can separately identify cash flows that are largely independent of the cash flows of other assets and liabilities. There were no indicators of impairment during the three months ended April 1, 2017 .
Goodwill and other intangible assets	Goodwill and other intangible assets The Company evaluates goodwill for impairment on an annual basis and whenever events or business conditions warrant. All other intangible assets are amortized over their estimated useful lives and are assessed for impairment as necessary. The Company assesses goodwill for impairment at the November month end each year and also at any other date when events or changes in circumstances indicate that the carrying value of these assets may exceed their fair value. To evaluate goodwill for impairment, the Company estimates the fair value of reporting units considering such factors as discounted cash flows and valuation multiples for comparable publicly traded companies. A significant reduction in projected sales and earnings, which would lead to a reduction in future cash flows, could indicate potential impairment. There were no indicators of impairment during the three months ended April 1, 2017 that would trigger an interim impairment test. The Company will continue to evaluate goodwill during future periods and future declines in the residential housing and repair and remodeling markets could result in goodwill impairments.
Debt Issuance Costs	Debt Issuance Costs Debt issuance costs, composed of facility, agency, and certain legal fees associated with issuing new debt financing, are amortized over the contractual term of the related agreement using the effective interest method. Net debt issuance costs totaled approximately $15.7 million and $16.5 million as of April 1, 2017 and December 31, 2016 , respectively, and have been recorded within long-term debt ( $13.5 million at April 1, 2017 and $14.2 million at December 31, 2016 ) and other non-current assets ( $2.2 million at April 1, 2017 and $2.3 million at December 31, 2016 ) in the accompanying condensed consolidated balance sheets. The debt issuance costs included in other long term assets relate to the Senior Secured Asset Based Revolving Credit Facility due 2020 ("ABL Facility"). Amortization of debt issuance costs for the three months ended April 1, 2017 and April 2, 2016 was approximately $0.8 million and $0.8 million , respectively. Amortization of debt issuance costs is recorded in interest expense in the accompanying condensed consolidated statements of operations and comprehensive income (loss).
Income Taxes	Income Taxes The Company utilizes the asset and liability method of accounting for income taxes which requires that deferred tax assets and liabilities be recorded to reflect the future tax consequences of temporary differences between the book and tax basis of various assets and liabilities. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of changes in tax rates on deferred tax assets and liabilities is recognized as income or expense in the period in which the rate change occurs. A valuation allowance is established to offset any deferred tax assets if, based upon the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Estimates are required with respect to, among other things, the appropriate state income tax rates used in the various states that the Company and its subsidiaries are required to file, the potential utilization of operating and capital loss carry-forwards for both federal and state income tax purposes and valuation allowances required, if any, for deferred tax assets that may not be realized in the future. The Company establishes reserves when, despite our belief that our tax return positions are fully supportable, certain positions could be challenged, and the positions may not be fully sustained. The Company, along with its U.S. subsidiaries, file a consolidated federal income tax return, separate state income tax returns, combined state returns, and unitary state returns. Gienow Canada and Mitten both file separate Canadian federal income tax returns and separate provincial returns. Tax receivable agreement ("TRA") liability The TRA liability generally provides for the payment by the Company to the Tax Receivable Entity of 85% of the amount of cash savings, if any, in the U.S. federal, state and local income tax that the Company actually realizes in periods ending after the Company's initial public offering as a result of (i) net operating loss carryovers ("NOLs") from periods ending before January 1, 2013, (ii) deductible expenses attributable to the initial public offering and (iii) deductions related to imputed interest. Since the inception of the TRA liability with the Company’s 2013 initial public offering through 2015, the Company had been in a full valuation allowance for federal purposes and had partial valuation allowances on certain state and Canadian jurisdictions. As a result of the Company’s tax valuation allowance position for federal and state purposes, the Company historically calculated the TRA liability considering (i) current year taxable income only (due to the uncertainty of future taxable income associated with the Company’s cumulative loss position) and (ii) future income due to the expected reversals of deferred tax liabilities. During the year ended December 31, 2016, the Company released its valuation allowance on its federal deferred tax assets and certain state deferred tax assets for approximately $55.2 million due to positive factors outweighing negative evidence thereby allowing the Company to achieve the “more likely than not” realization threshold. The factors surrounding the release of this valuation allowance thereby eliminated any uncertainty as to future taxable income. Consequently, for purposes of calculating the TRA liability, the Company during the year ended December 31, 2016 utilized future forecasts of taxable income beyond the 2016 tax year to determine the TRA liability. The Company’s future taxable income estimate was used to determine the cumulative NOLs that are expected to be utilized and the TRA liability was accordingly adjusted using the 85% TRA rate as the Company retains the benefit of 15% of the tax savings.
Environmental	Environmental The Company accrues for losses associated with environmental remediation obligations when such losses are probable and reasonably estimable. Environmental remediation obligation accruals are adjusted as further information develops or circumstances change. Costs of future expenditures for environmental remediation obligations are not discounted to their present value. Recoveries of environmental remediation costs from other parties are recorded as assets when their receipt is deemed probable.
Commitments and Contingencies, Policy	Commitments and Contingencies The Company accrues for all direct costs associated with the estimated resolution of contingencies at the earliest date at which it is deemed probable that a liability has been incurred and the amount of such liability can be reasonably estimated. Costs accrued have been estimated based upon an analysis of potential results, assuming a combination of litigation and settlement strategies and outcomes. Insurance recoveries are recorded as assets when their receipt is deemed probable.
Foreign Currency	Foreign Currency Gienow Canada and Mitten, the Company’s Canadian subsidiaries, utilize the Canadian dollar as their functional currency. For reporting purposes, the Company translates the assets and liabilities of its foreign entities at the exchange rates in effect at period-end. Net sales and expenses are translated using average exchange rates in effect during the period. Gains and losses from foreign currency translation are credited or charged to accumulated other comprehensive income or loss in the accompanying condensed consolidated balance sheets. The Company recorded a gain from foreign currency transactions of approximately $0.2 million and $0.6 million for the three months ended April 1, 2017 and April 2, 2016 , respectively. During the three months ended April 1, 2017 , accumulated other comprehensive income (loss) included a currency translation gain of approximately $0.6 million and a gain of approximately $4.8 million for the three months ended April 2, 2016
Derivatives, Policy [Policy Text Block]	Derivative Financial Instruments As of April 1, 2017 , the Company had entered into foreign currency forward contract agreements to hedge approximately $31.7 million of its 2017 non-functional currency inventory purchases to protect the Company from variability in cash flows attributable to changes in the U.S. dollar relative to the Canadian dollar. The Company has designated these forward contracts as cash flow hedges. As a cash flow hedge, unrealized gains are recognized as assets while unrealized losses are recognized as liabilities. These forward contract agreements are highly correlated to the changes in foreign currency rates to which the Company is exposed. Unrealized gains and losses on these agreements are designated as effective or ineffective. The effective portion of such gains or losses is recorded as a component of accumulated other comprehensive income or loss, while the ineffective portion of such gains or losses is recorded as a component of cost of goods sold. Future realized gains and losses in connection with each inventory purchase will be reclassified from accumulated other comprehensive income or loss to cost of goods sold. The changes in fair values of derivatives that have been designated and qualify as cash flow hedges are recorded in accumulated other comprehensive income or loss and are reclassified into cost of goods sold in the same period the hedged item affects earnings. Due to the high degree of effectiveness between the hedging instruments and the underlying exposures being hedged, fluctuations in the value of the derivative instrument are generally offset by changes in the fair value or cash flows of the underlying exposures being hedged. The changes in the fair value of derivatives that do not qualify as effective are immediately recognized in earnings. The gains and losses on derivative contracts that are reclassified from accumulated other comprehensive income or loss to current period earnings are included in the line item in which the hedged item is recorded in the same period the forecasted transaction affects earnings. As of April 1, 2017 , approximately $0.5 million of the deferred net asset on derivative instruments included in accumulated other comprehensive loss is expected to be reclassified to cost of goods sold during the next twelve months. This expectation is based on the expected timing of the occurrence of the hedged forecasted transactions. During the three months ended April 1, 2017 , the Company recognized $0.1 million , within earnings as a reduction to cost of goods sold in the condensed consolidated statement of operations and comprehensive income (loss). During three months ended April 2, 2016 , the Company recognized $0.4 million , within earnings as a reduction of cost of goods sold in the condensed consolidated statement of operations and comprehensive income (loss). The fair value of the foreign currency forward contract agreements are estimated using industry standard valuation models using market-based observable inputs, including spot rates, forward points, interest rates and volatility inputs (Level 2).
Fair Value Measurement	Fair Value Measurement The accounting standard for fair value discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flows), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The standard utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: • Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. • Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. • Level 3: Inputs that reflect the reporting entity’s own assumptions. The hierarchy requires the use of observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. The fair value of the long-term debt instruments was determined by utilizing available market information. The carrying value of the Company’s other assets and liabilities approximates their fair value.
Earnings (loss) per common share	Earnings (Loss) Per Common Share Basic earnings (loss) per share ("EPS") is computed based upon weighted-average shares outstanding during the period. Dilutive earnings per share is computed consistently with the basic computation while giving effect to all dilutive potential common shares and common share equivalents that were outstanding during the period. Ply Gem Holdings uses the treasury stock method to reflect the potential dilutive effect of unvested stock awards and unexercised options. The computation of the dilutive effect of other potential common shares excluded options and unvested restricted stock representing approximately 0.6 million shares of common stock for the three months ended April 1, 2017 . The computation of the dilutive effect of other potential common shares excluded options and unvested restricted stock representing approximately 0.1 million shares of common stock for the three months ended April 2, 2016 .
New accounting pronouncements	New Accounting Pronouncements In March 2017, the Financial Accounting Standards Board (“FASB”) issued ASU 2017-07, Compensation-Retirement Benefits (Topic 715) Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost . ASU 2017-07 changes the statement of operations presentation of defined benefit plan expense by requiring separation between operating expense (service cost component) and non-operating expense (all other components, including interest cost, amortization of prior service cost, curtailments and settlements, etc.). The operating expense component is reported with similar compensation costs while the non-operating components are reported in other income and expense. In addition, only the service cost component is eligible for capitalization as part of an asset such as inventory or property, plant and equipment. ASU 2017-07 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017 or fiscal 2018 for the Company. The Company is currently assessing the impact that adopting this new accounting standard will have on its consolidated financial statements. Effective January 1, 2017, the Company adopted ASU 2016-09, Improvements to Employee Share-Based Payment Accounting . The standard update simplifies several aspects of the accounting for employee share-based payment transactions, including accounting for income taxes, forfeitures, and statutory withholding requirements, as well as classification in the condensed consolidated statements of cash flows. As a result of the adoption, on a modified retrospective basis, we recognized $1.3 million of excess tax benefits from stock-based compensation through a cumulative-effect adjustment decreasing accumulated deficit. We elected not to change our policy on accounting for forfeitures and will continue to estimate a requisite forfeiture rate. Additional amendments to the accounting for income taxes and minimum statutory withholding requirements had no impact on the Company's results of operations.

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Apr. 01, 2017
Accounting Policies [Abstract]
Schedule of property and equpiment	Depreciation of property and equipment are provided on a straight-line basis over estimated useful lives, which are generally as follows: Buildings and improvements 10-37 years Machinery and equipment, including leases 3-15 years Leasehold improvements Term of lease or useful life, whichever is shorter
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	A summary of the recorded asset and liability included in the accompanying condensed consolidated balance sheets is as follows: (Amounts in thousands) April 1, 2017 December 31, 2016 Foreign currency hedge included in other current assets $ 471 $ 962
Summary of fair value liabilities	The Company’s population of recurring financial assets and liabilities subject to fair value measurements and the necessary disclosures are as follows: Quoted Prices Significant Significant (Amounts in thousands) Fair for Identical Observable Unobservable Carrying Value Assets Inputs Inputs Description Value Total (Level 1) (Level 2) (Level 3) Liabilities: Senior Notes-6.50% $ 650,000 $ 676,000 $ 676,000 $ — $ — Term Loan Facility 257,100 257,743 — 257,743 — As of April 1, 2017 $ 907,100 $ 933,743 $ 676,000 $ 257,743 $ — Liabilities: Senior Notes-6.50% $ 650,000 $ 676,000 $ 676,000 $ — $ — Term Loan Facility 258,175 260,757 — 260,757 — As of December 31, 2016 $ 908,175 $ 936,757 $ 676,000 $ 260,757 $ —

GOODWILL (Tables)

GOODWILL (Tables)	3 Months Ended
	Apr. 01, 2017
Goodwill [Line Items]
Schedule of Goodwill [Table Text Block]	A goodwill rollforward for 2017 is included in the table below: Windows and Siding, Fencing (Amounts in thousands) Doors and Stone Balance as of December 31, 2016 Goodwill $ 457,734 $ 470,780 Accumulated impairment losses (327,773 ) (122,227 ) $ 129,961 $ 348,553 Currency translation adjustments 89 192 Balance as of April 1, 2017 Goodwill 457,823 470,972 Accumulated impairment losses (327,773 ) (122,227 ) $ 130,050 $ 348,745
Schedule of reporting unit goodwill balances	The reporting unit goodwill balances were as follows as of April 1, 2017 and December 31, 2016 : (Amounts in thousands) April 1, 2017 December 31, 2016 Siding, Fencing and Stone $ 348,745 $ 348,553 Windows and Doors 130,050 129,961 $ 478,795 $ 478,514

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Apr. 01, 2017
Finite-Lived Intangible Assets, Net [Abstract]
Components of intangible assets	The table that follows presents the major components of intangible assets as of April 1, 2017 and December 31, 2016 : (Amounts in thousands) Average Accumulated Net Carrying (in Years) Cost Amortization Value As of April 1, 2017: Patents 14 $ 12,770 $ (12,199 ) $ 571 Trademarks/Tradenames 12 117,142 (84,227 ) 32,915 Customer relationships 13 218,108 (153,270 ) 64,838 Other 4 5,665 (5,047 ) 618 Total intangible assets 12 $ 353,685 $ (254,743 ) $ 98,942 As of December 31, 2016: Patents 14 $ 12,770 $ (12,078 ) $ 692 Trademarks/Tradenames 12 117,124 (82,723 ) 34,401 Customer relationships 13 217,861 (150,310 ) 67,551 Other 4 5,661 (4,146 ) 1,515 Total intangible assets 12 $ 353,416 $ (249,257 ) $ 104,159
Schedule of expected amortization expense	Estimated amortization expense for the fiscal years 2017 through 2021 is shown in the following table: Amortization (Amounts in thousands) expense 2017 (remainder of year) $ 15,414 2018 19,935 2019 15,829 2020 11,150 2021 6,709

COMPREHENSIVE INCOME (LOSS) (Ta

COMPREHENSIVE INCOME (LOSS) (Tables)	3 Months Ended
	Apr. 01, 2017
Statement of Comprehensive Income [Abstract]
Schedule of comprehensive income (loss)	Comprehensive income (loss), net of tax is comprised of the following: (Amounts in thousands) For the three months ended April 1, 2017 April 2, 2016 Net loss $ (3,637 ) $ (27,577 ) Foreign currency translation adjustment 565 4,773 Unrealized loss on derivative instruments (546 ) (1,720 ) Comprehensive loss $ (3,618 ) $ (24,524 )

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	3 Months Ended
	Apr. 01, 2017
Extinguishment of Debt [Line Items]
Schedule of Extinguishment of Debt [Table Text Block]	(Amounts in thousands) For the three months ended April 1, 2017 April 2, 2016 Loss on modification of debt: Term Loan Facility unamortized discount $ — $ 1,915 Term Loan Facility unamortized debt issuance costs — 484 Total loss on modification or extinguishment of debt $ — $ 2,399
Schedule of Long-term Debt Instruments	Long-term debt in the accompanying condensed consolidated balance sheets at April 1, 2017 and December 31, 2016 consists of the following: (Amounts in thousands) April 1, 2017 December 31, 2016 Senior secured asset based revolving credit facility $ 30,000 $ — Term Loan due 2021, net of unamortized early tender premium, discount, and debt issuance costs of $16,536 and $17,854, respectively 240,564 240,321 6.50% Senior notes due 2022, net of unamortized early tender premium, discount, and debt issuance costs of $47,926 and $49,935, respectively 602,074 600,065 $ 872,638 $ 840,386 Less current portion of long-term debt (4,300 ) (4,300 ) $ 868,338 $ 836,086

PENSION PLANS (Tables)

PENSION PLANS (Tables)	3 Months Ended
	Apr. 01, 2017
Compensation and Retirement Disclosure [Abstract]
Net periodic benefit expense	The Company’s net periodic benefit expense for the combined plans for the periods indicated consists of the following components : (Amounts in thousands) For the three months ended April 1, 2017 April 2, 2016 Service cost $ — $ — Interest cost 459 486 Expected return on plan assets (546 ) (545 ) Amortization of loss 351 354 Net periodic benefit expense $ 264 $ 295

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Apr. 01, 2017
Commitments and Contingencies Disclosure [Abstract]
Components of the indemnification	the Company has recorded liabilities related to these indemnifications of approximately $0.5 million and $0.5 million , respectively, in current liabilities and $0.9 million and $0.9 million , respectively, in long-term liabilities, consisting of the following: (Amounts in thousands) April 1, 2017 December 31, 2016 Product claim liabilities $ 138 $ 138 Multi-employer pension plan withdrawal liability 718 808 Other 497 500 $ 1,353 $ 1,446
Changes in the Company's warranty liabilities	Changes in the Company’s short-term and long-term warranty liabilities are as follows: For the three months ended (Amounts in thousands) April 1, 2017 April 2, 2016 Balance, beginning of period $ 77,293 $ 76,562 Warranty expense during period 6,166 5,512 Settlements made during period (5,008 ) (4,613 ) Balance, end of period $ 78,451 $ 77,461

ACCRUED EXPENSES AND OTHER LO27

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES (Tables)	3 Months Ended
	Apr. 01, 2017
Payables and Accruals [Abstract]
Accrued expenses and other long term liabilities	Accrued expenses consist of the following at April 1, 2017 and December 31, 2016 : (Amounts in thousands) April 1, 2017 December 31, 2016 Insurance $ 8,493 $ 8,297 Employee compensation and benefits 17,384 27,749 Sales and marketing 29,140 59,655 Product warranty 20,189 19,718 Accrued freight 2,664 2,146 Accrued interest 7,286 17,977 Accrued environmental liability 435 434 Accrued pension 1,753 1,753 Accrued sales returns and discounts 1,418 1,199 Accrued taxes 5,605 4,966 Litigation accrual 2,575 2,575 Other 27,829 22,546 $ 124,771 $ 169,015 Other long-term liabilities consist of the following at April 1, 2017 and December 31, 2016 : (Amounts in thousands) April 1, 2017 December 31, 2016 Insurance $ 597 $ 605 Pension liabilities 13,958 13,907 Multi-employer pension withdrawal liability 718 808 Product warranty 58,262 57,575 Long-term product claim liability 138 138 Long-term environmental liability 1,158 1,158 Liabilities for tax uncertainties 3,781 3,925 Litigation accrual 731 731 Other 4,757 7,548 $ 84,100 $ 86,395

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Apr. 01, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Rollforward of stock options outstanding	A rollforward of stock options outstanding during the three months ended April 1, 2017 is presented below: Stock Options Weighted- Weighted- Balance at January 1, 2017 2,495,533 $ 13.96 4.35 Granted — — — Exercised (8,334 ) 12.35 — Forfeited or expired — — — Balance at April 1, 2017 2,487,199 $ 13.96 4.10

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Apr. 01, 2017
Segment Reporting [Abstract]
Summary of the Company's segment information	Following is a summary of the Company’s segment information: For the three months ended (Amounts in thousands) April 1, 2017 April 2, 2016 Net sales Siding, Fencing and Stone $ 190,837 $ 176,376 Windows and Doors 239,178 232,238 $ 430,015 $ 408,614 Operating earnings (loss) Siding, Fencing and Stone $ 19,823 $ 20,374 Windows and Doors 1,429 (1,250 ) Unallocated (9,426 ) (9,548 ) $ 11,826 $ 9,576 Total assets as of April 1, 2017 December 31, 2016 Total assets Siding, Fencing and Stone $ 704,664 $ 691,930 Windows and Doors 511,597 509,055 Unallocated 34,735 56,756 $ 1,250,996 $ 1,257,741

GUARANTOR_NON-GUARANTOR FINAN30

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION (Tables)	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
GUARANTOR / NON GUARANTOR FINANCIAL INFORMATION [Abstract]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) Three months ended April 1, 2017 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiaries Adjustments Consolidated Net sales $ — $ — $ 389,583 $ 40,432 $ — $ 430,015 Cost of products sold — — 308,116 32,374 — 340,490 Gross profit — — 81,467 8,058 — 89,525 Operating expenses: Selling, general and administrative expenses — 9,426 50,609 12,320 — 72,355 Intercompany administrative charges — — 14,968 125 (15,093 ) — Amortization of intangible assets — — 4,290 1,054 — 5,344 Total operating expenses — 9,426 69,867 13,499 (15,093 ) 77,699 Operating earnings (loss) — (9,426 ) 11,600 (5,441 ) 15,093 11,826 Foreign currency gain — — — 155 — 155 Intercompany interest — 14,214 (13,408 ) (806 ) — — Interest expense — (16,886 ) — — — (16,886 ) Interest income — 2 8 4 — 14 Tax receivable agreement liability adjustment — — — — — — Intercompany administrative income — 15,093 — — (15,093 ) — Income (loss) before equity in subsidiaries' loss — 2,997 (1,800 ) (6,088 ) — (4,891 ) Equity in subsidiaries' loss (3,637 ) (6,634 ) — — 10,271 — Income before provision (benefit) for income taxes (3,637 ) (3,637 ) (1,800 ) (6,088 ) 10,271 (4,891 ) Provision (benefit) for income taxes — — 50 (1,304 ) — (1,254 ) Net loss $ (3,637 ) $ (3,637 ) $ (1,850 ) $ (4,784 ) $ 10,271 $ (3,637 ) Other comprehensive income (loss): Foreign currency translation adjustments — — — 565 — 565 Unrealized loss on derivative instrument — — — (546 ) — (546 ) Total comprehensive loss $ (3,637 ) $ (3,637 ) $ (1,850 ) $ (4,765 ) $ 10,271 $ (3,618 )	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) Three months ended April 2, 2016 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated Net sales $ — $ — $ 369,514 $ 39,100 $ — $ 408,614 Cost of products sold — — 289,872 32,041 — 321,913 Gross profit — — 79,642 7,059 — 86,701 Operating expenses: Selling, general and administrative expenses — 9,548 49,022 12,165 — 70,735 Intercompany administrative charges — — 7,772 1,673 (9,445 ) — Amortization of intangible assets — — 5,360 1,030 — 6,390 Total operating expenses — 9,548 62,154 14,868 (9,445 ) 77,125 Operating earnings (loss) — (9,548 ) 17,488 (7,809 ) 9,445 9,576 Foreign currency gain — — — 584 — 584 Intercompany interest — 15,933 (15,550 ) (383 ) — — Interest expense — (18,691 ) — (1 ) — (18,692 ) Interest income — 2 2 6 — 10 Loss on modification or extinguishment of debt — (2,399 ) — — — (2,399 ) Tax receivable agreement liability adjustment — (18,150 ) — — — (18,150 ) Intercompany administrative income — 9,445 — — (9,445 ) — Income (loss) before equity in subsidiaries' income (loss) — (23,408 ) 1,940 (7,603 ) — (29,071 ) Equity in subsidiaries' income (loss) (27,577 ) (4,169 ) — — 31,746 — Income (loss) before benefit for income taxes (27,577 ) (27,577 ) 1,940 (7,603 ) 31,746 (29,071 ) Benefit for income taxes — — (527 ) (967 ) — (1,494 ) Net income (loss) $ (27,577 ) $ (27,577 ) $ 2,467 $ (6,636 ) $ 31,746 $ (27,577 ) Other comprehensive income (loss): Foreign currency translation adjustments — — — 4,773 — 4,773 Unrealized loss on derivative instrument — — — (1,720 ) — (1,720 ) Total comprehensive income (loss) $ (27,577 ) $ (27,577 ) $ 2,467 $ (3,583 ) $ 31,746 $ (24,524 )
CONDENSED CONSOLIDATING BALANCE SHEET	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING BALANCE SHEET As of April 1, 2017 (Amounts in thousands) Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating ASSETS Holdings, Inc. Industries, Inc. Subsidiaries Subsidiaries Adjustments Consolidated Current Assets: Cash and cash equivalents $ — $ 25,656 $ (10,430 ) $ 5,435 $ — $ 20,661 Accounts receivable, net — — 194,361 21,397 — 215,758 Inventories: Raw materials — — 71,947 6,672 — 78,619 Work in process — — 26,517 1,856 — 28,373 Finished goods — — 64,295 14,079 — 78,374 Total inventory — — 162,759 22,607 — 185,366 Prepaid expenses and other current assets — 3,623 18,687 3,215 — 25,525 Total current assets — 29,279 365,377 52,654 — 447,310 Investments in subsidiaries 4,268 (190,851 ) — — 186,583 — Property and Equipment, at cost: Land — — 7,487 770 — 8,257 Buildings and improvements — 518 62,378 4,497 — 67,393 Machinery and equipment — 1,980 398,676 20,185 — 420,841 — 2,498 468,541 25,452 — 496,491 Less accumulated depreciation — (712 ) (318,515 ) (11,323 ) — (330,550 ) Total property and equipment, net — 1,786 150,026 14,129 — 165,941 Other Assets: Intangible assets, net — — 87,485 11,457 — 98,942 Goodwill — — 449,366 29,429 — 478,795 Deferred income taxes — — 51,599 — — 51,599 Intercompany note receivable — 1,137,073 — — (1,137,073 ) — Other — 3,670 4,739 — — 8,409 Total other assets — 1,140,743 593,189 40,886 (1,137,073 ) 637,745 $ 4,268 $ 980,957 $ 1,108,592 $ 107,669 $ (950,490 ) $ 1,250,996 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current Liabilities: Accounts payable $ — $ 412 $ 74,480 $ 9,915 $ — $ 84,807 Accrued expenses — 17,215 92,638 14,918 — 124,771 Current portion of payable to related parties pursuant to tax receivable agreement — 25,383 — — — 25,383 Current portion of long-term debt — 4,300 — — — 4,300 Total current liabilities — 47,310 167,118 24,833 — 239,261 Deferred income taxes — — — 693 — 693 Intercompany note payable — — 1,024,779 112,294 (1,137,073 ) — Long-term portion of payable to related parties pursuant to tax receivable agreement — 54,336 — — — 54,336 Other long-term liabilities — 6,705 71,771 5,624 — 84,100 Long-term debt — 868,338 — — — 868,338 Commitments and contingencies Stockholders' Equity (Deficit): Preferred stock — — — — — — Common stock 684 684 — — (684 ) 684 Additional paid-in-capital 753,911 753,911 285,075 24,158 (1,063,144 ) 753,911 (Accumulated deficit) retained earnings (717,054 ) (717,054 ) (424,472 ) (41,096 ) 1,182,622 (717,054 ) Accumulated other comprehensive loss (33,273 ) (33,273 ) (15,679 ) (18,837 ) 67,789 (33,273 ) Total stockholders' (deficit) equity 4,268 4,268 (155,076 ) (35,775 ) 186,583 4,268 $ 4,268 $ 980,957 $ 1,108,592 $ 107,669 $ (950,490 ) $ 1,250,996 PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2016 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated ASSETS Current Assets: Cash and cash equivalents $ — $ 50,035 $ (10,918 ) $ 12,480 $ — $ 51,597 Accounts receivable, net — — 189,983 19,936 — 209,919 Inventories: Raw materials — — 63,829 5,810 — 69,639 Work in process — — 23,007 1,614 — 24,621 Finished goods — — 54,346 13,350 — 67,696 Total inventory — — 141,182 20,774 — 161,956 Prepaid expenses and other current assets — 1,276 21,940 3,634 — 26,850 Total current assets — 51,311 342,187 56,824 — 450,322 Investments in subsidiaries 4,106 (231,236 ) — — 227,130 — Property and Equipment, at cost: Land — — 7,487 762 — 8,249 Buildings and improvements — 510 63,000 4,441 — 67,951 Machinery and equipment — 1,675 392,068 19,822 — 413,565 — 2,185 462,555 25,025 — 489,765 Less accumulated depreciation — (665 ) (312,759 ) (10,785 ) — (324,209 ) Total property and equipment, net — 1,520 149,796 14,240 — 165,556 Other Assets: Intangible assets, net — — 91,748 12,411 — 104,159 Goodwill — — 449,366 29,148 — 478,514 Deferred income taxes — — 50,347 — 50,347 Intercompany note receivable — 1,135,073 — — (1,135,073 ) — Other — 3,925 4,918 — — 8,843 Total other assets — 1,138,998 596,379 41,559 (1,135,073 ) 641,863 $ 4,106 $ 960,593 $ 1,088,362 $ 112,623 $ (907,943 ) $ 1,257,741 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current Liabilities: Accounts payable $ — $ 377 $ 64,206 $ 10,815 $ — $ 75,398 Accrued expenses — 29,812 124,723 14,480 — 169,015 Current portion of payable to related parties pursuant to tax receivable agreement — 25,383 — — — 25,383 Current portion of long-term debt — 4,300 — — — 4,300 Total current liabilities — 59,872 188,929 25,295 — 274,096 Deferred income taxes — — — 2,722 — 2,722 Intercompany note payable — — 1,026,657 108,416 (1,135,073 ) — Long-term portion of payable to related parties pursuant to tax receivable agreement — 54,336 — — — 54,336 Other long-term liabilities — 6,193 74,835 5,367 — 86,395 Long-term debt — 836,086 — — — 836,086 Commitments and contingencies Stockholders' Equity (Deficit): Preferred stock — — — — — — Common stock 683 683 — — (683 ) 683 Additional paid-in-capital 751,452 751,452 236,242 26,464 (1,014,158 ) 751,452 (Accumulated deficit) retained earnings (714,737 ) (714,737 ) (422,622 ) (36,312 ) 1,173,671 (714,737 ) Accumulated other comprehensive loss (33,292 ) (33,292 ) (15,679 ) (19,329 ) 68,300 (33,292 ) Total stockholders' (deficit) equity 4,106 4,106 (202,059 ) (29,177 ) 227,130 4,106 $ 4,106 $ 960,593 $ 1,088,362 $ 112,623 $ (907,943 ) $ 1,257,741
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the three months ended April 1, 2017 (Amounts in thousands) Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating Holdings, Inc. Industries, Inc. Subsidiaries Subsidiaries Adjustments Consolidated Cash flows from operating activities: Net loss $ (3,637 ) $ (3,637 ) $ (1,850 ) $ (4,784 ) $ 10,271 $ (3,637 ) Adjustments to reconcile net loss to cash used in operating activities: Depreciation and amortization expense — 46 11,702 1,705 — 13,453 Non-cash restructuring costs — — 904 — — 904 Non-cash interest expense, net — 3,477 — — — 3,477 Gain on foreign currency transactions — — — (155 ) — (155 ) Stock based compensation — 259 — — — 259 Deferred income taxes — — 59 (2,226 ) — (2,167 ) Increase in tax uncertainty — — (144 ) — — (144 ) Equity in subsidiaries' net income (loss) 3,637 6,634 — — (10,271 ) — Other — — 32 — — 32 Changes in operating assets and liabilities: Accounts receivable, net — — (4,718 ) (1,126 ) — (5,844 ) Inventories — — (21,775 ) (1,643 ) — (23,418 ) Prepaid expenses and other assets — (2,243 ) 3,269 92 — 1,118 Accounts payable — 35 8,368 1,011 — 9,414 Accrued expenses — (8,854 ) (35,943 ) 809 — (43,988 ) Cash payments on restructuring liabilities — — (23 ) — — (23 ) Other — — — 82 — 82 Net cash used in operating activities — (4,283 ) (40,119 ) (6,235 ) — (50,637 ) Cash flows from investing activities: Capital expenditures — (313 ) (7,580 ) (525 ) — (8,418 ) Proceeds from sale of assets — — 29 43 — 72 Net cash used in investing activities — (313 ) (7,551 ) (482 ) — (8,346 ) Cash flows from financing activities: Net revolver borrowings — 30,000 — — — 30,000 Payments on long-term debt — (1,075 ) — — — (1,075 ) Payments to tax authority for employee share-based compensation — (1,186 ) — — — (1,186 ) Proceeds from exercises of employee stock options — 103 — — — 103 Proceeds from intercompany investment — (47,625 ) 48,158 (533 ) — — Net cash provided by (used in) financing activities — (19,783 ) 48,158 (533 ) — 27,842 Impact of exchange rate movements on cash — — — 205 — 205 Net increase (decrease) in cash and cash equivalents — (24,379 ) 488 (7,045 ) — (30,936 ) Cash and cash equivalents at the beginning of the period — 50,035 (10,918 ) 12,480 — 51,597 Cash and cash equivalents at the end of the period $ — $ 25,656 $ (10,430 ) $ 5,435 $ — $ 20,661	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the three months ended April 2, 2016 (Amounts in thousands) Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated Cash flows from operating activities: Net income (loss) $ (27,577 ) $ (27,577 ) $ 2,467 $ (6,636 ) $ 31,746 $ (27,577 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation and amortization expense — 61 12,379 1,590 — 14,030 Non-cash restructuring expense — — — 566 — 566 Non-cash interest expense, net — 3,416 — — — 3,416 Gain on foreign currency transactions — — — (584 ) — (584 ) Loss on modification or extinguishment of debt — 2,399 — — — 2,399 Stock based compensation — 337 — — — 337 Deferred income taxes — — 65 — — 65 Tax receivable agreement liability adjustment — 18,150 — — — 18,150 Increase in tax uncertainty, net of valuation allowance — — 62 — — 62 Equity in subsidiaries' net income (loss) 27,577 4,169 — — (31,746 ) — Other — — 138 — — 138 Changes in operating assets and liabilities: Accounts receivable, net — — (11,718 ) 2,584 — (9,134 ) Inventories — — (10,511 ) (467 ) — (10,978 ) Prepaid expenses and other assets — (285 ) (68 ) 98 — (255 ) Accounts payable — (54 ) (3,995 ) 3,174 — (875 ) Accrued expenses — (13,833 ) (25,802 ) 1,860 — (37,775 ) Cash payments on restructuring liabilities — — (112 ) (556 ) — (668 ) Other — — 139 (2 ) — 137 Net cash provided by (used in) operating activities — (13,217 ) (36,956 ) 1,627 — (48,546 ) Cash flows from investing activities: Capital expenditures — (362 ) (6,946 ) (424 ) — (7,732 ) Proceeds from sale of assets — — 76 — — 76 Net cash used in investing activities — (362 ) (6,870 ) (424 ) — (7,656 ) Cash flows from financing activities: Net revolver borrowings — 10,000 — — — 10,000 Payments on long-term debt — (31,075 ) — — — (31,075 ) Proceeds from intercompany investment — (28,351 ) 41,818 (13,467 ) — — Net cash provided by (used in) financing activities — (49,426 ) 41,818 (13,467 ) — (21,075 ) Impact of exchange rate movement on cash — — — 2,193 — 2,193 Net decrease in cash and cash equivalents — (63,005 ) (2,008 ) (10,071 ) — (75,084 ) Cash and cash equivalents at the beginning of the period — 94,692 (4,944 ) 19,677 — 109,425 Cash and cash equivalents at the end of the period $ — $ 31,687 $ (6,952 ) $ 9,606 $ — $ 34,341

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Textuals (Details) - USD ($) $ in Thousands, shares in Millions	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2016
Initial Public Offering [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0.6	0.1
Allowance for Doubtful Accounts Receivable, Current	$ 2,775		$ 2,663

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Accounts Receivable (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Allowance for Doubtful Accounts Receivable, Current	$ 2,775	$ 2,663

SUMMARY OF SIGNIFICANT ACCOUN33

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Inventory (Details) - USD ($) $ in Millions	3 Months Ended
	Apr. 01, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Purchase Commitment, Remaining Minimum Amount Committed	$ 95.5
Inventory Valuation Reserves	8.5	$ 8.4
Decrease (increase) in inventory reserve	$ 0.1

SUMMARY OF SIGNIFICANT ACCOUN34

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details)	3 Months Ended
	Apr. 01, 2017
Building and improvements [Member] | Minimum [Member]
Property and Equipment [Line Items]
Estimated useful life	10 years
Building and improvements [Member] | Maximum [Member]
Property and Equipment [Line Items]
Estimated useful life	37 years
Machinery and equipment, including leases [Member] | Minimum [Member]
Property and Equipment [Line Items]
Estimated useful life	3 years
Machinery and equipment, including leases [Member] | Maximum [Member]
Property and Equipment [Line Items]
Estimated useful life	15 years
Leasehold improvements [Member]
Property and Equipment [Line Items]
Property plant and equipment useful life description	Term of lease or useful life, whichever is shorter

SUMMARY OF SIGNIFICANT ACCOUN35

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Acquisitions (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill	$ 478,795	$ 478,514
Siding, Fencing and Stone [Member]
Business Acquisition [Line Items]
Goodwill	$ 348,745	$ 348,553

SUMMARY OF SIGNIFICANT ACCOUN36

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Intangibles assets, goodwill and other long-lived assets (Details)	3 Months Ended
	Apr. 01, 2017
Accounting Policies [Abstract]
Impaired Intangible Asset, Facts and Circumstances Leading to Impairment	no indicators
Goodwill, Impaired, Facts and Circumstances Leading to Impairment	no indicators

SUMMARY OF SIGNIFICANT ACCOUN37

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value Disclosure (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Quoted Prices in Active Markets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	$ 676,000	$ 676,000
Quoted Prices in Active Markets (Level 1) [Member] | Six Point Five Senior Notes due 2022 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	676,000	676,000
Quoted Prices in Active Markets (Level 1) [Member] | Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0	0
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	257,743	260,757
Significant Other Observable Inputs (Level 2) [Member] | Six Point Five Senior Notes due 2022 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0	0
Significant Other Observable Inputs (Level 2) [Member] | Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	257,743	260,757
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0	0
Significant Unobservable Inputs (Level 3) [Member] | Six Point Five Senior Notes due 2022 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0	0
Significant Unobservable Inputs (Level 3) [Member] | Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0	0
Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	907,100	908,175
Carrying Value [Member] | Six Point Five Senior Notes due 2022 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	650,000	650,000
Carrying Value [Member] | Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	257,100	258,175
Fair Value Total [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	933,743	936,757
Fair Value Total [Member] | Six Point Five Senior Notes due 2022 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	676,000	676,000
Fair Value Total [Member] | Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	$ 257,743	$ 260,757

SUMMARY OF SIGNIFICANT ACCOUN38

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Earnings per share (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended		12 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2016
Accounting Policies [Abstract]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 55.2		$ 86.5
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0.6	0.1
Income Tax Effects Allocated Directly to Equity, Cumulative Effect of Change in Accounting Principle	$ 1.3

SUMMARY OF SIGNIFICANT ACCOUN39

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Derivative [Line Items]
Foreign Currency Transaction Gain (Loss), Realized	$ 155	$ 584
Foreign currency translation adjustment	$ 565	$ 4,773

SUMMARY OF SIGNIFICANT ACCOUN40

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Derivatives (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2016
Derivatives, Fair Value [Line Items]
Foreign Currency Cash Flow Hedge Liability at Fair Value	$ 471		$ 962
Foreign Currency Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net	100	$ 400
Foreign Exchange Forward [Member]
Derivatives, Fair Value [Line Items]
Derivative, Notional Amount	$ 31,700

SUMMARY OF SIGNIFICANT ACCOUN41

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Debt Issuance Costs (Details) - USD ($) $ in Millions	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2016
Debt Instrument [Line Items]
Unamortized Debt Issuance Expense	$ 15.7		$ 16.5
Amortization of debt issuance costs	$ 0.8	$ 0.8

GOODWILL (Details)

GOODWILL (Details)	3 Months Ended		12 Months Ended
	Apr. 01, 2017USD ($)reporting_unit	Apr. 02, 2016reporting_unit	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)
Goodwill [Line Items]
Goodwill, Impaired, Facts and Circumstances Leading to Impairment	no indicators
Number of reporting units | reporting_unit	2	2
Goodwill impairment	$ 0		$ 0
Goodwill	478,795,000			$ 478,514,000
Siding, Fencing and Stone [Member]
Goodwill [Line Items]
Goodwill, Gross	470,972,000			470,780,000
Goodwill, Impaired, Accumulated Impairment Loss	(122,227,000)			(122,227,000)
Goodwill	348,745,000			348,553,000
Goodwill, Translation Adjustments	192,000
Windows and Doors [Member]
Goodwill [Line Items]
Goodwill, Gross	457,823,000			457,734,000
Goodwill, Impaired, Accumulated Impairment Loss	(327,773,000)			(327,773,000)
Goodwill	130,050,000			$ 129,961,000
Goodwill, Translation Adjustments	$ 89,000

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2015	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Impaired Intangible Asset, Facts and Circumstances Leading to Impairment	no indicators
Goodwill, Impaired, Facts and Circumstances Leading to Impairment	no indicators
Amortization of Intangible Assets	$ 5,344	$ 6,390
Average Amortization Period (in years)	12 years		12 years
Cost	$ 353,685			$ 353,416
Accumulated Amortization	(254,743)			(249,257)
Net Carrying Value	98,942			104,159
Estimated future amortization [Abstract]
2017 (remainder of year)	15,414
2,016	19,935
2,017	15,829
2,018	11,150
2,019	$ 6,709
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period (in years)	14 years		14 years
Cost	$ 12,770			12,770
Accumulated Amortization	(12,199)			(12,078)
Net Carrying Value	$ 571			692
Trademarks/Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period (in years)	12 years		12 years
Cost	$ 117,142			117,124
Accumulated Amortization	(84,227)			(82,723)
Net Carrying Value	$ 32,915			34,401
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period (in years)	13 years		13 years
Cost	$ 218,108			217,861
Accumulated Amortization	(153,270)			(150,310)
Net Carrying Value	$ 64,838			67,551
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period (in years)	4 years		4 years
Cost	$ 5,665			5,661
Accumulated Amortization	(5,047)			(4,146)
Net Carrying Value	$ 618			$ 1,515

COMPREHENSIVE INCOME (LOSS) (De

COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net loss	$ (3,637)	$ (27,577)
Foreign currency translation adjustment	565	4,773
Unrealized loss on derivative instruments	(546)	(1,720)
Total comprehensive income (loss)	$ (3,618)	$ (24,524)

LONG-TERM DEBT - Schedule of L

LONG-TERM DEBT - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Long-term debt	$ 872,638	$ 840,386
Less current portion of long-term debt	4,300	4,300
Long-term debt, less current portion	868,338	836,086
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	30,000	0
Six Point Five Senior Notes due 2022 [Member]
Debt Instrument [Line Items]
Long-term debt	602,074	600,065
Debt Instrument, Unamortized Discount	47,926	49,935
Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term debt	240,564	240,321
Debt Instrument, Unamortized Discount	$ 16,536	$ 17,854

LONG-TERM DEBT - 2014 Debt Tra

LONG-TERM DEBT - 2014 Debt Transactions (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Jan. 23, 2015	Sep. 05, 2014
Debt Instrument [Line Items]
Repayments of long-term debt	$ 1,075	$ 31,075
Six Point Five Senior Notes due 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount				$ 500,000
Six Point Five Senior Notes tack on due 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 150,000

LONG-TERM DEBT - 6.50% Senior

LONG-TERM DEBT - 6.50% Senior Notes due 2022 (Details)	3 Months Ended
	Apr. 01, 2017USD ($)	Jan. 23, 2015USD ($)	Sep. 05, 2014USD ($)	Jan. 30, 2014
Six Point Five Senior Notes tack on due 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 150,000,000
Six Point Five Senior Notes due 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 500,000,000
Debt Instrument, Maturity Date	Feb. 1, 2022
Debt Instrument, Interest Rate, Effective Percentage				8.39%
Long-term Debt, Required Interest Coverage Ratio	2
Debt Instrument, Minimum Interest Coverage Ratio Required for Incurring Additional Debt	4
Debt Limitation One [Member] | Six Point Five Senior Notes due 2022 [Member]
Debt Instrument [Line Items]
Maximum borrowing threshold on credit facility under six point five percent notes	$ 350,000,000
Maximum indebtedness under six point five percent notes	575,000,000
Purchase Money Indebtedness [Member] | Debt Limitation Two [Member] | Six Point Five Senior Notes due 2022 [Member]
Debt Instrument [Line Items]
Purchase money indebtedness threshold under six point five percent notes	35,000,000
Purchase Money Indebtedness [Member] | Debt Limitation Three [Member] | Six Point Five Senior Notes due 2022 [Member]
Debt Instrument [Line Items]
Purchase money indebtedness threshold under six point five percent notes	0.10
Debt of Foreign Subsidiaries [Member] | Debt Limitation Two [Member] | Six Point Five Senior Notes due 2022 [Member]
Debt Instrument [Line Items]
foreign debt threshold under the six point five percent notes	60,000,000
Debt of Foreign Subsidiaries [Member] | Debt Limitation Three [Member] | Six Point Five Senior Notes due 2022 [Member]
Debt Instrument [Line Items]
foreign debt threshold under the six point five percent notes	0.15
General debt basket [Member] | Debt Limitation Two [Member] | Six Point Five Senior Notes due 2022 [Member]
Debt Instrument [Line Items]
general debt basket threshold under the six point five percent notes	75,000,000
General debt basket [Member] | Debt Limitation Three [Member] | Six Point Five Senior Notes due 2022 [Member]
Debt Instrument [Line Items]
general debt basket threshold under the six point five percent notes	$ 0.20

LONG-TERM DEBT - Term Loan Fac

LONG-TERM DEBT - Term Loan Facility due 2021 (Details)	Jan. 30, 2014USD ($)	Apr. 01, 2017USD ($)	Apr. 02, 2016USD ($)	Dec. 31, 2016	Nov. 04, 2016USD ($)	Mar. 10, 2016USD ($)
Debt Instrument [Line Items]
Gains (Losses) on Extinguishment of Debt		$ 0	$ (2,399,000)
Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 430,000,000
Debt Instrument, Unamortized Discount	2,200,000
Proceeds from Debt, Net of Issuance Costs	$ 427,900,000
Debt Instrument, Maturity Date		Jan. 30, 2021
debt instrument, periodic payment, principal, percentage basis		1.00%
Debt Instrument, Interest Rate, Stated Percentage		4.00%
Debt Instrument, Interest Rate, Effective Percentage	8.78%
Accordion Feature Line Increase, Remaining Availability		$ 140,000,000
accordion feature line increase ratio threshold		3.75
excess cash flow threshold for prepayment		$ 15,000,000
Long-term Debt, Term Loan Voluntary Repayment					$ 100,000,000	$ 30,000,000
Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		0.50%
Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member] | Libor Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.00%
Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member] | Interest Rate Floor [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.00%
Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member] | eurocurrency loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		3.00%
Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member] | alternate base rate loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.00%
Option Two [Member] | Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt, Required secured debt Ratio		2
Option One [Member] | Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt, Required secured debt Ratio		2.50
certain non-ordinary course asset sales [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
excess cash flow subject to prepayment		100.00%
excess cash flow [Member] | Option Two [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
term loan repayment requirements		25.00%
excess cash flow [Member] | Option One [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
term loan repayment requirements		50.00%
excess cash flow [Member] | Option Three [Member] [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
term loan repayment requirements		0.00%
certain issuances of debt [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
excess cash flow subject to prepayment		100.00%
senior secured debt ratio [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt, Required secured debt Ratio				0.93
Term Loan Facility due 2021 [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt, Term Loan Voluntary Repayment					$ 160,000,000

LONG-TERM DEBT - Senior secure

LONG-TERM DEBT - Senior secured asset based revolving credit facility due 2020 (Details) - USD ($) $ in Thousands	3 Months Ended	4 Months Ended	12 Months Ended
	Apr. 01, 2017	Apr. 30, 2014	Dec. 31, 2015	Dec. 31, 2016	Nov. 05, 2015	Nov. 05, 2014
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	$ 30,000			$ 0
Senior Secured Asset-Based Revolving Credit Facility due 2016 [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity						$ 300,000
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 350,000
Debt Issuance Cost			$ 1,500
Line of Credit Facility, Current Borrowing Capacity	310,300
Line of Credit Facility, Remaining Borrowing Capacity	207,300
Letters of Credit Outstanding, Amount	9,700
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 300,000
Line of Credit Facility, Interest Rate During Period	2.32%
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Ply Gem Industries [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Ply Gem Industries [Member] | Eurodollar [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Ply Gem Canada [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 50,000
Percentage of equity guaranteed by parent company	35.00%
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Minimum [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Maximum [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | initial base rate [Member] | Ply Gem Industries [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | remaining available [Member]
Debt Instrument [Line Items]
Accordion Feature Line Increase, Amount					$ 50,000
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Threshold for fee calculation [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Commitment Fee Amount	$ 100,000
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Option Two [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.25%
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Option One [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.375%
Line of Credit Facility, Commitment Fee Amount	$ 100,000
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Fixed Charge Coverage Ratio [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Long-term Debt, Required Interest Coverage Ratio	1
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Option Three [Member] [Member] | Cash Dominion Requirement [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Debt Instrument, Excess Availability length	5 years
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Option Two [Member] | Cash Dominion Requirement [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Debt Instrument, Excess Availability	$ 30,000	$ 27,500
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Option Two [Member] | Fixed Charge Coverage Ratio [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Debt Instrument, Excess Availability	$ 25,000
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Option One [Member] | Cash Dominion Requirement [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Debt Instrument, thresholds excess availability must exceed	12.50%
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Option One [Member] | Fixed Charge Coverage Ratio [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Debt Instrument, thresholds excess availability must exceed	10.00%

LONG-TERM DEBT - Loss on debt

LONG-TERM DEBT - Loss on debt modification or extinguishment (Details) - USD ($)	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2016	Nov. 04, 2016	Mar. 10, 2016	Jan. 30, 2014
Debt Instrument [Line Items]
Gains (Losses) on Extinguishment of Debt	$ 0	$ 2,399,000
Unamortized Debt Issuance Expense	15,700,000		$ 16,500,000
Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount	16,536,000		$ 17,854,000
Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Estinguishment of Debt, Unamortized Discount Charged to Expense	0	1,915,000
Write off of Deferred Debt Issuance Cost	$ 0	$ 484,000
Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt, Term Loan Voluntary Repayment				$ 100,000,000	$ 30,000,000
Debt Instrument, Unamortized Discount						$ 2,200,000
Term Loan Facility due 2021 [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt, Term Loan Voluntary Repayment				$ 160,000,000

PENSION PLANS (Details)

PENSION PLANS (Details) $ in Thousands	3 Months Ended
	Apr. 01, 2017USD ($)pension_plan	Apr. 02, 2016USD ($)
Compensation and Retirement Disclosure [Abstract]
Number of separate pension plans | pension_plan	2
Net periodic benefit costs
Service cost	$ 0	$ 0
Interest cost	459	486
Expected return on plan assets	(546)	(545)
Amortization of loss	351	354
Net periodic benefit expense	$ 264	$ 295

COMMITMENTS AND CONTINGENCIES52

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2011	Dec. 31, 2016
Indemnification [Abstract]
Receivable related to indemnification	$ 1,400			$ 1,400
Loss Contingency, Accrual, Current	2,575			2,575
Long-term liabilities related to indemnifications	731			731
Product claim liabilities	138			138
Multi-employer pension plan withdrawal liability	718			808
Other	497			500
Liabilities for contingency	1,353			1,446
Warranty claims [Abstract]
Warranty liabilities, Current	20,189			19,718
Warranty liabilities, Noncurrent	58,262			57,575
Environmental [Abstract]
Environmental liability within current liabilities				300
Environmental liability within other long-term liabilities				1,200
Indemnification Agreement [Member]
Indemnification [Abstract]
Loss Contingency, Accrual, Current	500			500
Long-term liabilities related to indemnifications	900			$ 900
Windows and Doors [Member]
Environmental [Abstract]
Environmental remediation estimate			$ 1,800
Environmental liability within current liabilities	300
Environmental liability within other long-term liabilities	1,200
Ply Gem Canada [Member]
Environmental [Abstract]
Environmental liability within current liabilities	100
indemnification of liabilities in excess of [Member]
Indemnification [Abstract]
Other	2,500
Warranty claims [Member]
Change in the Company's warranty liabilities [Roll Forward]
Balance, beginning of period	77,293	$ 76,562
Warranty expense during period	6,166	5,512
Settlements made during period	(5,008)	(4,613)
Balance, end of period	$ 78,451	$ 77,461

ACCRUED EXPENSES AND OTHER LO53

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2016
Accrued expenses [Abstract]
Insurance	$ 8,493		$ 8,297
Employee compensation and benefits	17,384		27,749
Sales and marketing	29,140		59,655
Product warranty	20,189		19,718
Accrued freight	2,664		2,146
Accrued interest	7,286		17,977
Accrued environmental liability	435		434
Accrued pension	1,753		1,753
Accrued sales returns and discounts	1,418		1,199
Accrued taxes	5,605		4,966
Loss Contingency, Accrual, Current	2,575		2,575
Long-term liabilities related to indemnifications	731		731
Other	27,829		22,546
Accrued expenses	124,771		169,015
Other long-term liabilities [Abstract]
Insurance	597		605
Pension liabilities	13,958		13,907
Multi-employer pension plan withdrawal liability	718		808
Product warranty	58,262		57,575
Long-term product claim liability	138		138
Long-term environmental liability	1,158		1,158
Liabilities for tax uncertainties	3,781		3,925
Other	4,757		7,548
Other long-term liabilities	84,100		86,395
Long term incentive plan expense	1,400	$ 1,700
Long term incentive plan liabilities	5,100		10,000
Other Employee Related Liabilities, Current	4,300		6,300
other employee related liabilities, noncurrent	$ 800		$ 3,700
Conversion of Stock, Shares Issued	129,176
Shares Issued, Price Per Share	$ 16.25
LTIP grant payment	$ 3,300
Payments Related to Tax Withholding for Share-based Compensation	$ 1,186	$ 0

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2016	May 22, 2013
Income Tax Contingency [Line Items]
Estimated effective income tax rate	40.30%
Estimated effective income tax rate including discrete items	25.60%
Tax expense	$ 1,300	$ 1,500
Unrecognized Tax Benefits, Interest on Income Taxes Expense	100
Liability for Uncertain Tax Positions, Noncurrent	3,781		$ 3,925
Unrecognized Tax Benefits	16,400
TRA payment value, percentage				85.00%
TRA retained value, percentage				15.00%
Tax receivable agreement adjustment	0	$ 18,150
tax receivable agreement payable	79,700		54,336
tax receivable agreement payable unrecognized	4,700
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	55,200		86,500
Tax receivable agreement payable - noncurrent	54,336		54,336
Current portion of payable to related parties pursuant to tax receivable agreement	25,383		25,383
estimate of maximum liability [Member]
Income Tax Contingency [Line Items]
tax receivable agreement payable	$ 84,400
Valuation Allowance, Other Tax Carryforward [Member]
Income Tax Contingency [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount			$ 31,300

INCOME TAXES tax uncertainties

INCOME TAXES tax uncertainties (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2016
Income Tax Contingency [Line Items]
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations	$ 100
Current Income Tax Expense (Benefit)	(1,300)	$ (1,500)
Liability for Uncertain Tax Positions, Noncurrent	3,781		$ 3,925
Unrecognized Tax Benefits	$ 16,400

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details) $ / shares in Units, $ in Millions	Dec. 06, 2016member_of_board_of_directorsshares	Dec. 11, 2015member_of_board_of_directorsshares	Apr. 01, 2017USD ($)$ / sharesshares	Apr. 02, 2016USD ($)	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Vested options (in shares)			2,379,637
Vesting percentage (in hundredths)			100.00%
Total unrecognized compensation expense | $			$ 0.4
Weighted average recognition period of unrecognized compensation expense			11 months 28 days
Restricted Stock [Abstract]
Compensation expense | $			$ 0.2	$ 0.3
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Stock options outstanding at beginning of period (in shares)			2,495,533
Granted			0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			(8,334)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price | $ / shares			$ 12.35
Forfeited or expired (in shares)			0
Stock options outstanding at end of period (in shares)			2,487,199
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Weighted average exercise price at beginning of period (in dollars per share) | $ / shares			$ 13.96
Weighted average exercise price at end of period (in dollars per share) | $ / shares			$ 13.96
Weighted average remaining contractual term			4 years 1 month 5 days		4 years 4 months 5 days
Restricted Stock [Abstract]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price | $ / shares			$ 0
Restricted Stock [Member] | Board of Directors [Member]
Restricted Stock [Abstract]
Compensation expense | $			$ 0.1	$ 0.1
Restricted Stock [Member] | December Award [Member]
Restricted Stock [Abstract]
Independent members of the Board of Directors receiving award | member_of_board_of_directors	4	4
Restricted Stock [Member] | December Award [Member] | Board of Directors [Member]
Restricted Stock [Abstract]
Restricted shares	19,420	25,664

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended
	Apr. 01, 2017USD ($)segment	Apr. 02, 2016USD ($)segment	Dec. 31, 2016USD ($)
Segment Reporting Information [Line Items]
Reportable segments | segment	2	2
Net sales	$ 430,015	$ 408,614
Operating earnings (loss)	11,826	9,576
Total assets	1,250,996		$ 1,257,741
Siding, Fencing and Stone [Member]
Segment Reporting Information [Line Items]
Net sales	190,837	176,376
Operating earnings (loss)	19,823	20,374
Total assets	704,664		691,930
Windows and Doors [Member]
Segment Reporting Information [Line Items]
Net sales	239,178	232,238
Operating earnings (loss)	1,429	(1,250)
Total assets	511,597		509,055
Unallocated [Member]
Segment Reporting Information [Line Items]
Operating earnings (loss)	(9,426)	$ (9,548)
Total assets	$ 34,735		$ 56,756

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Millions	Apr. 01, 2017	Dec. 31, 2016
2015 agreement [Member] | Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders	$ 3
2015 agreement [Member] | Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders	1.3
2015 agreement [Member] | All retention payments [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders	4.3
Accrued Liabilities [Member]
Related Party Transaction [Line Items]
Retention Payable	$ 3.2	$ 2.8

GUARANTOR_NON-GUARANTOR FINAN59

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales	$ 430,015	$ 408,614
Cost of products sold	340,490	321,913
Gross profit	89,525	86,701
Operating expenses:
Selling, general and administrative expenses	72,355	70,735
Intercompany administrative charges	0	0
Amortization of intangible assets	5,344	6,390
Total operating expenses	77,699	77,125
Operating earnings	11,826	9,576
Foreign currency (loss) gain	155	584
Intercompany interest	0	0
Interest expense	(16,886)	(18,692)
Interest income	14	10
Tax receivable agreement liability adjustment	0	(18,150)
Gains (Losses) on Extinguishment of Debt	0	2,399
Intercompany administrative income	0	0
Income (Loss) from Operations before Extraordinary Items	(4,891)	(29,071)
Equity in subsidiaries' loss	0	0
Income (Loss) before provision (benefit) for income taxes	(4,891)	(29,071)
Provision (benefit) for income taxes	(1,254)	(1,494)
Net income (loss)	(3,637)	(27,577)
Other comprehensive income (loss):
Currency translation adjustment	565	4,773
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net		(1,720)
Unrealized loss on derivative instruments	(546)	(1,720)
Total comprehensive income (loss)	(3,618)	(24,524)
Guarantor Ply Gem Holdings, Inc. [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales	0	0
Cost of products sold	0	0
Gross profit	0	0
Operating expenses:
Selling, general and administrative expenses	0	0
Intercompany administrative charges	0	0
Amortization of intangible assets	0	0
Total operating expenses	0	0
Operating earnings	0	0
Foreign currency (loss) gain	0	0
Intercompany interest	0	0
Interest expense	0	0
Interest income	0	0
Tax receivable agreement liability adjustment	0	0
Gains (Losses) on Extinguishment of Debt		0
Intercompany administrative income	0	0
Income (Loss) from Operations before Extraordinary Items	0	0
Equity in subsidiaries' loss	(3,637)	(27,577)
Income (Loss) before provision (benefit) for income taxes	(3,637)	(27,577)
Provision (benefit) for income taxes	0	0
Net income (loss)	(3,637)	(27,577)
Other comprehensive income (loss):
Currency translation adjustment	0	0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net		0
Unrealized loss on derivative instruments	0
Total comprehensive income (loss)	(3,637)	(27,577)
Subsidiary Issuer [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales	0	0
Cost of products sold	0	0
Gross profit	0	0
Operating expenses:
Selling, general and administrative expenses	9,426	9,548
Intercompany administrative charges	0	0
Amortization of intangible assets	0	0
Total operating expenses	9,426	9,548
Operating earnings	(9,426)	(9,548)
Foreign currency (loss) gain	0	0
Intercompany interest	14,214	15,933
Interest expense	(16,886)	(18,691)
Interest income	2	2
Tax receivable agreement liability adjustment	0	(18,150)
Intercompany administrative income	15,093	9,445
Income (Loss) from Operations before Extraordinary Items	2,997	(23,408)
Equity in subsidiaries' loss	(6,634)	(4,169)
Income (Loss) before provision (benefit) for income taxes	(3,637)	(27,577)
Provision (benefit) for income taxes	0	0
Net income (loss)	(3,637)	(27,577)
Other comprehensive income (loss):
Currency translation adjustment	0	0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net		0
Unrealized loss on derivative instruments	0
Total comprehensive income (loss)	(3,637)	(27,577)
Guarantor Subsidiaries [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales	389,583	369,514
Cost of products sold	308,116	289,872
Gross profit	81,467	79,642
Operating expenses:
Selling, general and administrative expenses	50,609	49,022
Intercompany administrative charges	14,968	7,772
Amortization of intangible assets	4,290	5,360
Total operating expenses	69,867	62,154
Operating earnings	11,600	17,488
Foreign currency (loss) gain	0	0
Intercompany interest	(13,408)	(15,550)
Interest expense	0	0
Interest income	8	2
Tax receivable agreement liability adjustment	0	0
Gains (Losses) on Extinguishment of Debt		0
Intercompany administrative income	0	0
Income (Loss) from Operations before Extraordinary Items	(1,800)	1,940
Equity in subsidiaries' loss	0	0
Income (Loss) before provision (benefit) for income taxes	(1,800)	1,940
Provision (benefit) for income taxes	50	(527)
Net income (loss)	(1,850)	2,467
Other comprehensive income (loss):
Currency translation adjustment	0	0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net		0
Unrealized loss on derivative instruments	0
Total comprehensive income (loss)	(1,850)	2,467
Non-Guarantor Subsidiary [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales	40,432	39,100
Cost of products sold	32,374	32,041
Gross profit	8,058	7,059
Operating expenses:
Selling, general and administrative expenses	12,320	12,165
Intercompany administrative charges	125	1,673
Amortization of intangible assets	1,054	1,030
Total operating expenses	13,499	14,868
Operating earnings	(5,441)	(7,809)
Foreign currency (loss) gain	155	584
Intercompany interest	(806)	(383)
Interest expense	0	(1)
Interest income	4	6
Tax receivable agreement liability adjustment	0	0
Gains (Losses) on Extinguishment of Debt		0
Intercompany administrative income	0	0
Income (Loss) from Operations before Extraordinary Items	(6,088)	(7,603)
Equity in subsidiaries' loss	0	0
Income (Loss) before provision (benefit) for income taxes	(6,088)	(7,603)
Provision (benefit) for income taxes	(1,304)	(967)
Net income (loss)	(4,784)	(6,636)
Other comprehensive income (loss):
Currency translation adjustment	565
Unrealized loss on derivative instruments	(546)
Total comprehensive income (loss)	(4,765)	(3,583)
Consolidating Adjustments [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales	0	0
Cost of products sold	0	0
Gross profit	0	0
Operating expenses:
Selling, general and administrative expenses	0	0
Intercompany administrative charges	(15,093)	(9,445)
Amortization of intangible assets	0	0
Total operating expenses	(15,093)	(9,445)
Operating earnings	15,093	9,445
Foreign currency (loss) gain	0	0
Intercompany interest	0	0
Interest expense	0	0
Interest income	0	0
Tax receivable agreement liability adjustment	0	0
Gains (Losses) on Extinguishment of Debt		0
Intercompany administrative income	(15,093)	(9,445)
Income (Loss) from Operations before Extraordinary Items	0	0
Equity in subsidiaries' loss	10,271	31,746
Income (Loss) before provision (benefit) for income taxes	10,271	31,746
Provision (benefit) for income taxes	0	0
Net income (loss)	10,271	31,746
Other comprehensive income (loss):
Currency translation adjustment	0	0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net		0
Unrealized loss on derivative instruments	0
Total comprehensive income (loss)	$ 10,271	$ 31,746

GUARANTOR_NON-GUARANTOR FINAN60

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2016	Dec. 31, 2015
Proceeds from (Repayments of) Lines of Credit	$ 30,000	$ 10,000
Current Assets:
Cash and cash equivalents	20,661	34,341	$ 51,597	$ 109,425
Accounts receivable, net	215,758		209,919
Inventories:
Raw materials	78,619		69,639
Work in process	28,373		24,621
Finished goods	78,374		67,696
Total inventory	185,366		161,956
Prepaid expenses and other current assets	25,525		26,850
Total current assets	447,310		450,322
Investments in subsidiaries	0		0
Property and Equipment, at cost:
Land	8,257		8,249
Buildings and improvements	67,393		67,951
Machinery and equipment	420,841		413,565
Total property and equipment	496,491		489,765
Less accumulated depreciation	(330,550)		(324,209)
Total property and equipment, net	165,941		165,556
Other Assets:
Intangible assets, net	98,942		104,159
Goodwill	478,795		478,514
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	51,599		50,347
Intercompany note receivable	0		0
Other	8,409		8,843
Total other assets	637,745		641,863
Total Assets	1,250,996		1,257,741
Current Liabilities:
Less current portion of long-term debt	4,300		4,300
Accounts payable	84,807		75,398
Accrued expenses	124,771		169,015
Current portion of payable to related parties pursuant to tax receivable agreement	25,383		25,383
Total current liabilities	239,261		274,096
Deferred income taxes	693		2,722
Intercompany note payable	0		0
tax receivable agreement payable	79,700		54,336
Tax receivable agreement payable - noncurrent	54,336		54,336
Other long-term liabilities	84,100		86,395
Long-term debt, less current portion	868,338		836,086
Commitments and contingencies
Stockholders' Equity (Deficit):
Preferred stock	0		0
Common stock	684		683
Additional paid-in-capital	753,911		751,452
(Accumulated deficit) retained earnings	(717,054)		(714,737)
Accumulated other comprehensive loss	(33,273)		(33,292)
Total stockholders' equity	4,268		4,106
Total Liabilities and Stockholder's Deficit	1,250,996		1,257,741
Guarantor Ply Gem Holdings, Inc. [Member]
Proceeds from (Repayments of) Lines of Credit	0	0
Current Assets:
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0		0
Inventories:
Raw materials	0		0
Work in process	0		0
Finished goods	0		0
Total inventory	0		0
Prepaid expenses and other current assets	0		0
Total current assets	0		0
Investments in subsidiaries	4,268		4,106
Property and Equipment, at cost:
Land	0		0
Buildings and improvements	0		0
Machinery and equipment	0		0
Total property and equipment	0		0
Less accumulated depreciation	0		0
Total property and equipment, net	0		0
Other Assets:
Intangible assets, net	0		0
Goodwill	0		0
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	0
Intercompany note receivable	0		0
Other	0		0
Total other assets	0		0
Total Assets	4,268		4,106
Current Liabilities:
Less current portion of long-term debt	0		0
Accounts payable	0		0
Accrued expenses	0		0
Current portion of payable to related parties pursuant to tax receivable agreement	0		0
Total current liabilities	0		0
Deferred income taxes	0		0
Intercompany note payable	0		0
tax receivable agreement payable			0
Tax receivable agreement payable - noncurrent	0
Other long-term liabilities	0		0
Long-term debt, less current portion	0		0
Commitments and contingencies
Stockholders' Equity (Deficit):
Preferred stock	0		0
Common stock	684		683
Additional paid-in-capital	753,911		751,452
(Accumulated deficit) retained earnings	(717,054)		(714,737)
Accumulated other comprehensive loss	(33,273)		(33,292)
Total stockholders' equity	4,268		4,106
Total Liabilities and Stockholder's Deficit	4,268		4,106
Subsidiary Issuer [Member]
Proceeds from (Repayments of) Lines of Credit	30,000	10,000
Current Assets:
Cash and cash equivalents	25,656	31,687	50,035	94,692
Accounts receivable, net	0		0
Inventories:
Raw materials	0		0
Work in process	0		0
Finished goods	0		0
Total inventory	0		0
Prepaid expenses and other current assets	3,623		1,276
Total current assets	29,279		51,311
Investments in subsidiaries	(190,851)		(231,236)
Property and Equipment, at cost:
Land	0		0
Buildings and improvements	518		510
Machinery and equipment	1,980		1,675
Total property and equipment	2,498		2,185
Less accumulated depreciation	(712)		(665)
Total property and equipment, net	1,786		1,520
Other Assets:
Intangible assets, net	0		0
Goodwill	0		0
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	0
Intercompany note receivable	1,137,073		1,135,073
Other	3,670		3,925
Total other assets	1,140,743		1,138,998
Total Assets	980,957		960,593
Current Liabilities:
Less current portion of long-term debt	4,300		4,300
Accounts payable	412		377
Accrued expenses	17,215		29,812
Current portion of payable to related parties pursuant to tax receivable agreement	25,383		25,383
Total current liabilities	47,310		59,872
Deferred income taxes	0		0
Intercompany note payable	0		0
tax receivable agreement payable			54,336
Tax receivable agreement payable - noncurrent	54,336
Other long-term liabilities	6,705		6,193
Long-term debt, less current portion	868,338		836,086
Commitments and contingencies
Stockholders' Equity (Deficit):
Preferred stock	0		0
Common stock	684		683
Additional paid-in-capital	753,911		751,452
(Accumulated deficit) retained earnings	(717,054)		(714,737)
Accumulated other comprehensive loss	(33,273)		(33,292)
Total stockholders' equity	4,268		4,106
Total Liabilities and Stockholder's Deficit	980,957		960,593
Guarantor Subsidiaries [Member]
Proceeds from (Repayments of) Lines of Credit	0	0
Current Assets:
Cash and cash equivalents	(10,430)	(6,952)	(10,918)	(4,944)
Accounts receivable, net	194,361		189,983
Inventories:
Raw materials	71,947		63,829
Work in process	26,517		23,007
Finished goods	64,295		54,346
Total inventory	162,759		141,182
Prepaid expenses and other current assets	18,687		21,940
Total current assets	365,377		342,187
Investments in subsidiaries	0		0
Property and Equipment, at cost:
Land	7,487		7,487
Buildings and improvements	62,378		63,000
Machinery and equipment	398,676		392,068
Total property and equipment	468,541		462,555
Less accumulated depreciation	(318,515)		(312,759)
Total property and equipment, net	150,026		149,796
Other Assets:
Intangible assets, net	87,485		91,748
Goodwill	449,366		449,366
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	51,599		50,347
Intercompany note receivable	0		0
Other	4,739		4,918
Total other assets	593,189		596,379
Total Assets	1,108,592		1,088,362
Current Liabilities:
Less current portion of long-term debt	0		0
Accounts payable	74,480		64,206
Accrued expenses	92,638		124,723
Current portion of payable to related parties pursuant to tax receivable agreement	0		0
Total current liabilities	167,118		188,929
Deferred income taxes	0		0
Intercompany note payable	1,024,779		1,026,657
tax receivable agreement payable			0
Tax receivable agreement payable - noncurrent	0
Other long-term liabilities	71,771		74,835
Long-term debt, less current portion	0		0
Commitments and contingencies
Stockholders' Equity (Deficit):
Preferred stock	0		0
Common stock	0		0
Additional paid-in-capital	285,075		236,242
(Accumulated deficit) retained earnings	(424,472)		(422,622)
Accumulated other comprehensive loss	(15,679)		(15,679)
Total stockholders' equity	(155,076)		(202,059)
Total Liabilities and Stockholder's Deficit	1,108,592		1,088,362
Non-Guarantor Subsidiary [Member]
Proceeds from (Repayments of) Lines of Credit	0	0
Current Assets:
Cash and cash equivalents	5,435	9,606	12,480	19,677
Accounts receivable, net	21,397		19,936
Inventories:
Raw materials	6,672		5,810
Work in process	1,856		1,614
Finished goods	14,079		13,350
Total inventory	22,607		20,774
Prepaid expenses and other current assets	3,215		3,634
Total current assets	52,654		56,824
Investments in subsidiaries	0		0
Property and Equipment, at cost:
Land	770		762
Buildings and improvements	4,497		4,441
Machinery and equipment	20,185		19,822
Total property and equipment	25,452		25,025
Less accumulated depreciation	(11,323)		(10,785)
Total property and equipment, net	14,129		14,240
Other Assets:
Intangible assets, net	11,457		12,411
Goodwill	29,429		29,148
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	0
Intercompany note receivable	0		0
Other	0		0
Total other assets	40,886		41,559
Total Assets	107,669		112,623
Current Liabilities:
Less current portion of long-term debt	0		0
Accounts payable	9,915		10,815
Accrued expenses	14,918		14,480
Current portion of payable to related parties pursuant to tax receivable agreement	0		0
Total current liabilities	24,833		25,295
Deferred income taxes	693		2,722
Intercompany note payable	112,294		108,416
tax receivable agreement payable			0
Tax receivable agreement payable - noncurrent	0
Other long-term liabilities	5,624		5,367
Long-term debt, less current portion	0		0
Commitments and contingencies
Stockholders' Equity (Deficit):
Preferred stock	0		0
Common stock	0		0
Additional paid-in-capital	24,158		26,464
(Accumulated deficit) retained earnings	(41,096)		(36,312)
Accumulated other comprehensive loss	(18,837)		(19,329)
Total stockholders' equity	(35,775)		(29,177)
Total Liabilities and Stockholder's Deficit	107,669		112,623
Guarantor Ply Gem Holdings, Inc. [Member]
Other Assets:
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent			0
Issuer Ply Gem Industries, Inc. [Member]
Other Assets:
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent			0
Consolidation, Eliminations [Member]
Proceeds from (Repayments of) Lines of Credit	0	0
Current Assets:
Cash and cash equivalents	0	$ 0	0	$ 0
Accounts receivable, net	0		0
Inventories:
Raw materials	0		0
Work in process	0		0
Finished goods	0		0
Total inventory	0		0
Prepaid expenses and other current assets	0		0
Total current assets	0		0
Investments in subsidiaries	186,583		227,130
Property and Equipment, at cost:
Land	0		0
Buildings and improvements	0		0
Machinery and equipment	0		0
Total property and equipment	0		0
Less accumulated depreciation	0		0
Total property and equipment, net	0		0
Other Assets:
Intangible assets, net	0		0
Goodwill	0		0
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	0		0
Intercompany note receivable	(1,137,073)		(1,135,073)
Other	0		0
Total other assets	(1,137,073)		(1,135,073)
Total Assets	(950,490)		(907,943)
Current Liabilities:
Less current portion of long-term debt	0		0
Accounts payable	0		0
Accrued expenses	0		0
Current portion of payable to related parties pursuant to tax receivable agreement	0		0
Total current liabilities	0		0
Deferred income taxes	0		0
Intercompany note payable	(1,137,073)		(1,135,073)
tax receivable agreement payable			0
Tax receivable agreement payable - noncurrent	0
Other long-term liabilities	0		0
Long-term debt, less current portion	0		0
Commitments and contingencies
Stockholders' Equity (Deficit):
Preferred stock	0		0
Common stock	(684)		(683)
Additional paid-in-capital	(1,063,144)		(1,014,158)
(Accumulated deficit) retained earnings	1,182,622		1,173,671
Accumulated other comprehensive loss	67,789		68,300
Total stockholders' equity	186,583		227,130
Total Liabilities and Stockholder's Deficit	$ (950,490)		$ (907,943)

GUARANTOR_NON-GUARANTOR FINAN61

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Cash flows from operating activities:
Net loss	$ (3,637)	$ (27,577)
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense	13,453	14,030
Restructuring Costs	904	566
Non-cash interest expense, net	3,477	3,416
(Gain) Loss on foreign currency transactions	155	584
Gains (Losses) on Extinguishment of Debt	0	2,399
Stock based compensation	259	337
Deferred income taxes	(2,167)	65
Tax receivable agreement liability adjustment	0	(18,150)
(Decrease) increase in tax uncertainty, net of valuation allowance	(144)	62
Equity Income In Consolidated Subsidiaries	0	0
Other	(32)	(138)
Changes in operating assets and liabilities:
Accounts receivable, net	5,844	9,134
Inventories	(23,418)	(10,978)
Prepaid expenses and other assets	1,118	(255)
Accounts payable	9,414	(875)
Accrued expenses	(43,988)	(37,775)
Cash payments on restructuring liabilities	(23)	(668)
Other	82	137
Net cash used in operating activities	(50,637)	(48,546)
Payments to Acquire Productive Assets	8,418	7,732
Proceeds from sale of assets	72	76
Net cash used in investing activities	(8,346)	(7,656)
Cash flows from financing activities:
Net revolver borrowings	30,000	10,000
Payments on long-term debt	(1,075)	(31,075)
Payments Related to Tax Withholding for Share-based Compensation	(1,186)	0
Proceeds from Stock Options Exercised	103	0
Proceeds from intercompany investment	0	0
Net cash provided by (used in) financing activities	27,842	(21,075)
Impact of exchange rate movements on cash	205	2,193
Net decrease in cash and cash equivalents	(30,936)	(75,084)
Cash and cash equivalents at the beginning of the period	51,597	109,425
Cash and cash equivalents at the end of the period	20,661	34,341
Gains (Losses) On Modification Or Extinguishment Of Debt		(2,399)
Guarantor Ply Gem Holdings, Inc. [Member]
Cash flows from operating activities:
Net loss	(3,637)	(27,577)
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense	0	0
Restructuring Costs	0	0
Non-cash interest expense, net	0	0
(Gain) Loss on foreign currency transactions	0	0
Gains (Losses) on Extinguishment of Debt		0
Stock based compensation	0	0
Deferred income taxes	0	0
Tax receivable agreement liability adjustment	0	0
(Decrease) increase in tax uncertainty, net of valuation allowance	0	0
Equity Income In Consolidated Subsidiaries	3,637	27,577
Other	0	0
Changes in operating assets and liabilities:
Accounts receivable, net	0	0
Inventories	0	0
Prepaid expenses and other assets	0	0
Accounts payable	0	0
Accrued expenses	0	0
Cash payments on restructuring liabilities	0	0
Other	0	0
Net cash used in operating activities	0	0
Payments to Acquire Productive Assets	0	0
Proceeds from sale of assets	0	0
Net cash used in investing activities	0	0
Cash flows from financing activities:
Net revolver borrowings	0	0
Payments on long-term debt	0	0
Payments Related to Tax Withholding for Share-based Compensation	0
Proceeds from Stock Options Exercised	0
Proceeds from intercompany investment	0	0
Net cash provided by (used in) financing activities	0	0
Impact of exchange rate movements on cash	0	0
Net decrease in cash and cash equivalents	0	0
Cash and cash equivalents at the beginning of the period	0	0
Cash and cash equivalents at the end of the period	0	0
Subsidiary Issuer [Member]
Cash flows from operating activities:
Net loss	(3,637)	(27,577)
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense	46	61
Restructuring Costs	0	0
Non-cash interest expense, net	3,477	3,416
(Gain) Loss on foreign currency transactions	0	0
Stock based compensation	259	337
Deferred income taxes	0	0
Tax receivable agreement liability adjustment	0	(18,150)
(Decrease) increase in tax uncertainty, net of valuation allowance	0	0
Equity Income In Consolidated Subsidiaries	6,634	4,169
Other	0	0
Changes in operating assets and liabilities:
Accounts receivable, net	0	0
Inventories	0	0
Prepaid expenses and other assets	(2,243)	(285)
Accounts payable	35	(54)
Accrued expenses	(8,854)	(13,833)
Cash payments on restructuring liabilities	0	0
Other	0	0
Net cash used in operating activities	(4,283)	(13,217)
Payments to Acquire Productive Assets	313	362
Proceeds from sale of assets	0	0
Net cash used in investing activities	(313)	(362)
Cash flows from financing activities:
Net revolver borrowings	30,000	10,000
Payments on long-term debt	(1,075)	(31,075)
Payments Related to Tax Withholding for Share-based Compensation	(1,186)
Proceeds from Stock Options Exercised	103
Proceeds from intercompany investment	(47,625)	(28,351)
Net cash provided by (used in) financing activities	(19,783)	(49,426)
Impact of exchange rate movements on cash	0	0
Net decrease in cash and cash equivalents	(24,379)	(63,005)
Cash and cash equivalents at the beginning of the period	50,035	94,692
Cash and cash equivalents at the end of the period	25,656	31,687
Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net loss	(1,850)	2,467
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense	11,702	12,379
Restructuring Costs	904	0
Non-cash interest expense, net	0	0
(Gain) Loss on foreign currency transactions	0	0
Gains (Losses) on Extinguishment of Debt		0
Stock based compensation	0	0
Deferred income taxes	59	65
Tax receivable agreement liability adjustment	0	0
(Decrease) increase in tax uncertainty, net of valuation allowance	(144)	62
Equity Income In Consolidated Subsidiaries	0	0
Other	(32)	(138)
Changes in operating assets and liabilities:
Accounts receivable, net	4,718	11,718
Inventories	(21,775)	(10,511)
Prepaid expenses and other assets	3,269	(68)
Accounts payable	8,368	(3,995)
Accrued expenses	(35,943)	(25,802)
Cash payments on restructuring liabilities	(23)	(112)
Other	0	139
Net cash used in operating activities	(40,119)	(36,956)
Payments to Acquire Productive Assets	7,580	6,946
Proceeds from sale of assets	29	76
Net cash used in investing activities	(7,551)	(6,870)
Cash flows from financing activities:
Net revolver borrowings	0	0
Payments on long-term debt	0	0
Payments Related to Tax Withholding for Share-based Compensation	0
Proceeds from Stock Options Exercised	0
Proceeds from intercompany investment	48,158	41,818
Net cash provided by (used in) financing activities	48,158	41,818
Impact of exchange rate movements on cash	0	0
Net decrease in cash and cash equivalents	488	(2,008)
Cash and cash equivalents at the beginning of the period	(10,918)	(4,944)
Cash and cash equivalents at the end of the period	(10,430)	(6,952)
Gains (Losses) On Modification Or Extinguishment Of Debt		0
Non-Guarantor Subsidiary [Member]
Cash flows from operating activities:
Net loss	(4,784)	(6,636)
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense	1,705	1,590
Restructuring Costs	0	566
Non-cash interest expense, net	0	0
(Gain) Loss on foreign currency transactions	155	584
Gains (Losses) on Extinguishment of Debt		0
Stock based compensation	0	0
Deferred income taxes	(2,226)	0
Tax receivable agreement liability adjustment	0	0
(Decrease) increase in tax uncertainty, net of valuation allowance	0	0
Equity Income In Consolidated Subsidiaries	0	0
Other	0	0
Changes in operating assets and liabilities:
Accounts receivable, net	1,126	(2,584)
Inventories	(1,643)	(467)
Prepaid expenses and other assets	92	98
Accounts payable	1,011	3,174
Accrued expenses	809	1,860
Cash payments on restructuring liabilities	0	(556)
Other	82	2
Net cash used in operating activities	(6,235)	1,627
Payments to Acquire Productive Assets	525	424
Proceeds from sale of assets	43	0
Net cash used in investing activities	(482)	(424)
Cash flows from financing activities:
Net revolver borrowings	0	0
Payments on long-term debt	0	0
Payments Related to Tax Withholding for Share-based Compensation	0
Proceeds from Stock Options Exercised	0
Proceeds from intercompany investment	(533)	(13,467)
Net cash provided by (used in) financing activities	(533)	(13,467)
Impact of exchange rate movements on cash	205	2,193
Net decrease in cash and cash equivalents	(7,045)	(10,071)
Cash and cash equivalents at the beginning of the period	12,480	19,677
Cash and cash equivalents at the end of the period	5,435	9,606
Gains (Losses) On Modification Or Extinguishment Of Debt		0
Guarantor Ply Gem Holdings, Inc. [Member]
Cash flows from financing activities:
Gains (Losses) On Modification Or Extinguishment Of Debt		0
Issuer Ply Gem Industries, Inc. [Member]
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Gains (Losses) on Extinguishment of Debt		2,399
Cash flows from financing activities:
Gains (Losses) On Modification Or Extinguishment Of Debt		(2,399)
Consolidating Adjustments [Member]
Cash flows from operating activities:
Net loss	10,271	31,746
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense	0	0
Restructuring Costs	0	0
Non-cash interest expense, net	0	0
(Gain) Loss on foreign currency transactions	0	0
Gains (Losses) on Extinguishment of Debt		0
Stock based compensation	0	0
Deferred income taxes	0	0
Tax receivable agreement liability adjustment	0	0
(Decrease) increase in tax uncertainty, net of valuation allowance	0	0
Equity Income In Consolidated Subsidiaries	(10,271)	(31,746)
Other	0	0
Changes in operating assets and liabilities:
Accounts receivable, net	0	0
Inventories	0	0
Prepaid expenses and other assets	0	0
Accounts payable	0	0
Accrued expenses	0	0
Cash payments on restructuring liabilities	0	0
Other	0	0
Net cash used in operating activities	0	0
Payments to Acquire Productive Assets	0	0
Proceeds from sale of assets	0	0
Net cash used in investing activities	0	0
Cash flows from financing activities:
Net revolver borrowings	0	0
Payments on long-term debt	0	0
Payments Related to Tax Withholding for Share-based Compensation	0
Proceeds from Stock Options Exercised	0
Proceeds from intercompany investment	0	0
Net cash provided by (used in) financing activities	0	0
Impact of exchange rate movements on cash	0	0
Net decrease in cash and cash equivalents	0	0
Cash and cash equivalents at the beginning of the period	0	0
Cash and cash equivalents at the end of the period	$ 0	0
Gains (Losses) On Modification Or Extinguishment Of Debt		$ 0