Griffon (GFF) 8-K/A Financial Statements and Exhibits

Exhibit 99.3

Supplemental Pro Forma Information
	Fiscal 2009															Fiscal 2010
($ in thousands)	Q1			Q2			Q3			Q4			FY			Q1			Q2			Q3			Q4			FY
REVENUE:
Home & Building Products	$	204,437		$	224,133		$	231,938		$	198,380		$	858,888		$	190,651		$	225,607		$	231,797		$	184,946		$	833,001
Plastics		112,689			100,269			94,762			105,035			412,755			102,016			115,583			122,288			130,227			470,114
Telephonics		80,827			96,567			94,126			116,361			387,881			103,619			116,190			100,413			114,294			434,516
Total consolidated revenue	$	397,953		$	420,969		$	420,826		$	419,776		$	1,659,524		$	396,286		$	457,380		$	454,498		$	429,467		$	1,737,631
INCOME BEFORE TAXES and DISCONTINUIED OPERATIONS:
Segment profit before depreciation, amortization, restructuring and impairment:
Home & Building Products (a)	$	16,628		$	8,498		$	20,251		$	20,373		$	65,750		$	25,661		$	22,303		$	30,230		$	13,396		$	91,590
Plastics		11,299			11,825			10,019			12,859			46,002			5,974			10,919			11,718			14,242			42,853
Telephonics		6,865			9,795			11,528			13,352			41,540			8,621			12,409			11,768			13,322			46,120
Total Segment profit before depreciation, amortization, restructuring and impairment		34,792			30,118			41,798			46,584			153,292			40,256			45,631			53,716			40,960			180,563
Unallocated amounts (b)		(3,699	)		(4,009	)		(5,531	)		(4,721	)		(17,960	)		(5,531	)		(6,860	)		(7,497	)		(14,311	)		(34,199	)
Gain (loss) from debt extinguishment, net		4,304			—			184			—			4,488			(18	)		12			—			(1,111	)		(1,117	)
Net interest expense		(11,850	)		(12,120	)		(11,165	)		(10,565	)		(45,700	)		(11,445	)		(12,074	)		(12,216	)		(10,326	)		(46,061	)
Segment depreciation and amortization		(14,501	)		(14,063	)		(14,424	)		(14,898	)		(57,886	)		(13,855	)		(14,225	)		(13,077	)		(15,022	)		(56,179	)
Impairments (ATT)		(476	)		(243	)		(962	)		(809	)		(2,490	)		—			—			(304	)		(338	)		(642	)
Restructuring charges		—			(80	)		(502	)		(2,784	)		(3,366	)		(1,277	)		(1,510	)		(2,647	)		(494	)		(5,928	)
Deal costs and predecessor management fees (c)		(806	)		(832	)		(841	)		(952	)		(3,431	)		(845	)		(817	)		(2,107	)		(7,500	)		(11,269	)
Income before taxes and discontinued operations	$	7,764		$	(1,229	)	$	8,557		$	11,855		$	26,947		$	7,285		$	10,157		$	15,868		$	(8,142	)	$	25,168
DEPRECIATION and AMORTIZATION:
Segment:
Home & Building Products (a)	$	7,251		$	7,273		$	7,565		$	7,210		$	29,299		$	6,616		$	6,605		$	6,065		$	6,975		$	26,261
Plastics		5,763			5,247			5,239			5,681			21,930			5,613			5,833			5,027			5,911			22,384
Telephonics		1,487			1,543			1,620			2,007			6,657			1,626			1,787			1,985			2,136			7,534
Total segment depreciation and amortization		14,501			14,063			14,424			14,898			57,886			13,855			14,225			13,077			15,022			56,179
Unallocated		71			315			88			62			536			82			84			91			82			339
Total consolidated depreciation and amortization	$	14,572		$	14,378		$	14,512		$	14,960		$	58,422		$	13,937		$	14,309		$	13,168		$	15,104		$	56,518
DEAL COSTS and PREDECESSOR MANAGEMENT FEES: (c)
Home & Building Products (ATT)	$	806		$	832		$	841		$	952		$	3,431		$	845		$	817		$	2,107		$	7,500		$	11,269
Unallocated (ATT)		—			—			—			—			—			—			—			—			9,805			9,805
	$	806		$	832		$	841		$	952		$	3,431		$	845		$	817		$	2,107		$	17,305		$	21,074
INTEREST EXPENSE, net:
Historic	$	3,313		$	3,583		$	2,628		$	2,028		$	11,552		$	2,908		$	3,537		$	3,679		$	1,789		$	11,913
Pro forma		11,850			12,120			11,165			10,565			45,700			11,445			12,074			12,216			10,326			46,061
PROVISION (BENEFIT) for INCOME TAXES:
Historic	$	997		$	(3,277	)	$	513		$	3,454		$	1,687		$	830		$	(1,175	)	$	1,965		$	2,688		$	4,308
Pro forma (assumes 35% ATT tax rate)		2,642			(1,833	)		1,197			2,251			4,257			1,626			2,079			5,085			(507	)		8,283
INCOME from CONTINUING OPERATIONS:
Historic	$	2,066		$	(2,076	)	$	6,089		$	11,839		$	17,918		$	4,180		$	2,034		$	4,989		$	(1,699	)	$	9,504
Pro forma (c)		5,122			604			7,360			9,604			22,690			5,659			8,078			10,783			(7,635	)		16,885
DILUTED EARNINGS PER SHARE from CONTINUING OPERATIONS:
Historic	$	0.04		$	(0.04	)	$	0.10		$	0.20		$	0.30		$	0.07		$	0.03		$	0.08		$	(0.03	)	$	0.16
Pro forma (c)		0.09			0.01			0.12			0.16			0.38			0.09			0.13			0.18			(0.13	)		0.28

(a)	Adjusted for management fee to be charged to Ames by GFF.
(b)	Unallocated amounts typically include general corporate expenses not attributable to reportable segments.
(c)	Includes all ATT and GFF costs related to the GFF acquisition of ATT, as well as management fees charged to ATT by predecessor ownership that will not continue under GFF ownership.

Supplemental Pro Forma Information
	Fiscal 2009										Fiscal 2010
($ in thousands)	Q1		Q2		Q3		Q4		FY		Q1		Q2		Q3		Q4			FY
HOME & BUILDING PRODUCTS:
Segment operating profit	$	8,095	$	70	$	10,381	$	8,618	$	27,164	$	16,923	$	13,371	$	19,107	$	(1,911	)	$	47,490
Depreciation and amortization		7,251		7,273		7,565		7,210		29,299		6,616		6,605		6,065		6,975			26,261
Impairments (ATT)		476		243		962		809		2,490		—		—		304		338			642
Restructuring charges		—		80		502		2,784		3,366		1,277		1,510		2,647		494			5,928
Deal costs and predecessor management fees		806		832		841		952		3,431		845		817		2,107		7,500			11,269
Segment profit before depreciation, amortization, impairments, restructuring and deal	$	16,628	$	8,498	$	20,251	$	20,373	$	65,750	$	25,661	$	22,303	$	30,230	$	13,396		$	91,590
PLASTICS:
Segment operating profit	$	5,536	$	6,578	$	4,780	$	7,178	$	24,072	$	361	$	5,086	$	6,691	$	8,331		$	20,469
Depreciation and amortization		5,763		5,247		5,239		5,681		21,930		5,613		5,833		5,027		5,911			22,384
Segment profit before depreciation and amortization	$	11,299	$	11,825	$	10,019	$	12,859	$	46,002	$	5,974	$	10,919	$	11,718	$	14,242		$	42,853
TELEPHONICS:
Segment operating profit	$	5,378	$	8,252	$	9,908	$	11,345	$	34,883	$	6,995	$	10,622	$	9,783	$	11,186		$	38,586
Depreciation and amortization		1,487		1,543		1,620		2,007		6,657		1,626		1,787		1,985		2,136			7,534
Segment profit before depreciation and amortization	$	6,865	$	9,795	$	11,528	$	13,352	$	41,540	$	8,621	$	12,409	$	11,768	$	13,322		$	46,120
TOTAL SEGMENTS:
Segment operating profit	$	19,009	$	14,900	$	25,069	$	27,141	$	86,119	$	24,279	$	29,079	$	35,581	$	17,606		$	106,545
Depreciation and amortization		14,501		14,063		14,424		14,898		57,886		13,855		14,225		13,077		15,022			56,179
Impairments (ATT)		476		243		962		809		2,490		—		—		304		338			642
Restructuring charges		—		80		502		2,784		3,366		1,277		1,510		2,647		494			5,928
Deal costs and predecessor management fees		806		832		841		952		3,431		845		817		2,107		7,500			11,269
Segment profit before depreciation, amortization, impairments, restructuring and deal	$	34,792	$	30,118	$	41,798	$	46,584	$	153,292	$	40,256	$	45,631	$	53,716	$	40,960		$	180,563