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:
Telephonics	$	80,827		$	96,567		$	94,126		$	116,361		$	387,881		$	103,619		$	116,190		$	100,413		$	114,294		$	434,516
Home & Building Products	204,437			224,133			231,938			198,380			858,888			190,651			225,607			231,797			184,945			833,000
Plastics	112,689			100,269			94,762			105,035			412,755			102,016			115,583			122,288			130,227			470,114
Total consolidated revenue	$	397,953		$	420,969		$	420,826		$	419,776		$	1,659,524		$	396,286		$	457,380		$	454,498		$	429,466		$	1,737,630
INCOME BEORE TAXES AND DISCONTINUED OPERATIONS:
Segment operating profit:
Telephonics	$	5,378		$	8,252		$	9,908		$	11,345		$	34,883		$	6,995		$	10,622		$	9,783		$	11,186		$	38,586
Home & Building Products	8,901			902			11,222			9,570			30,595			17,768			14,188			21,214			5,589			58,759
Plastics	5,536			6,578			4,780			7,178			24,072			361			5,086			6,691			8,331			20,469
Total Segment operating profit	19,815			15,732			25,910			28,093			89,550			25,124			29,896			37,688			25,106			117,814
Unallocated amounts*	(3,699		)	(4,009		)	(5,531		)	(4,721		)	(17,960		)	(5,531		)	(6,860		)	(7,497		)	(4,506		)	(24,394		)
Gain (loss) from debt extinguishment, net	4,304			—			184			—			4,488			(18		)	12			—			—			(6		)
Net interest expense	(11,850		)	(12,120		)	(11,165		)	(10,565		)	(45,700		)	(11,445		)	(12,074		)	(12,216		)	(10,326		)	(46,061		)
Income before taxes and discontinued operations	$	8,570		$	(397	)	$	9,398		$	12,807		$	30,378		$	8,130		$	10,974		$	17,975		$	10,274		$	47,353
DEPRECIATION and AMORTIZATION:
Segment:
Telephonics	$	1,487		$	1,543		$	1,620		$	2,007		$	6,657		$	1,626		$	1,787		$	1,985		$	2,136		$	7,534
Home & Building Products	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
Total segment	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
SEGMENT RESTRUCTURING AND IMPAIRMENTS:
Home & Building Products	$	476		$	323		$	1,464		$	3,593		$	5,856		$	1,277		$	1,510		$	2,951		$	832		$	6,570
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)	2,924			(1,542		)	1,492			2,584			5,458			1,922			2,365			5,822			7,172			17,281
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	5,646			1,145			7,906			10,223			24,920			6,208			8,609			12,153			3,102			30,072
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	0.10			0.02			0.13			0.17			0.42			0.10			0.14			0.20			0.05			0.50

* Adjusted for management fee charged to ATT.

Unallocated amounts typically include general corporate expenses not attributable to reportable segments.

	Fiscal 2009										Fiscal 2010
($ in thousands)	Q1		Q2		Q3		Q4		FY		Q1		Q2		Q3		Q4		FY
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
HOME & BUILDING PRODUCTS:
Segment operating profit	$	8,901	$	902	$	11,222	$	9,570	$	30,595	$	17,768	$	14,188	$	21,214	$	5,589	$	58,759
Depreciation and amortization	7,251		7,273		7,565		7,210		29,299		6,616		6,605		6,065		6,975		26,261
Restructuring and impairments	476		323		1,464		3,593		5,856		1,277		1,510		2,951		832		6,570
Segment profit before depreciation, amortization, restructuring and impairments	$	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
TOTAL SEGMENTS:
Segment operating profit	$	19,815	$	15,732	$	25,910	$	28,093	$	89,550	$	25,124	$	29,896	$	37,688	$	25,106	$	117,814
Depreciation and amortization	14,501		14,063		14,424		14,898		57,886		13,855		14,225		13,077		15,022		56,179
Restructuring and impairments	476		323		1,464		3,593		5,856		1,277		1,510		2,951		832		6,570
Segment profit before depreciation, amortization, restructuring and impairments	$	34,792	$	30,118	$	41,798	$	46,584	$	153,292	$	40,256	$	45,631	$	53,716	$	40,960	$	180,563