ACR (BRR) 8-K Regulation FD Disclosure

ACR Group

| A Leading Independent Distributor of HVAC Equipment, Parts & Supplies Throughout North America

ACR Group, Inc | AMEX: BRR

ACR Group, Inc | AMEX: BRR

Investor Presentation

St. Regis Hotel –

Houston, TX

August 2006

Exhibit

99.1

ACR Group

| A Leading Independent Distributor of HVAC Equipment, Parts & Supplies Throughout North America

ACR Group | Overview

ACR Group (AMEX: BRR) is one of the largest independently owned

HVAC distribution companies in the United States

Founded:

1978;

Began

HVAC

distribution

operations

in

1990

Headquartered:

Houston,

Texas

Company

Profile:

Distribution

of

heating

ventilation

and

air

conditioning

equipment,

parts

&

supplies

Geographic Presence:

54 branch operations located in 10 states, primarily

throughout the Sunbelt region, including three (new) branches in

Arizona

Principal Equipment Suppliers:

International Comfort Products (a

division of Carrier) and Haier USA

Target Market:

Residential & light commercial installation/service

contractors

Sales Mix:

70% replacement; 30% new construction

For more than 15 years, ACR Group has grown its regional presence

throughout the Sunbelt region and in other targeted geographies

characterized by sustained economic growth

ACR Group

| A Leading Independent Distributor of HVAC Equipment, Parts & Supplies Throughout North America

Overview | The HVAC Distribution Industry

ACR Group is the second largest publicly traded independent distributor

in the HVAC marketplace

HVAC

distribution

market:

$25-30

billion

opportunity

(annually)

Highly

fragmented

industry:

1,000-1,300

wholesale

distributors

of

HVAC

products

The industry is a blend of manufacturer-owned and independent

distribution

o

Manufacturer-owned distribution: 30-40%*

o

Independent distribution 60-70%*

Conditions remain favorable for industry consolidation, paving the way for

larger distributors like ACR Group to penetrate new geographies and

market segments

*Company estimates

ACR Group

| A Leading Independent Distributor of HVAC Equipment, Parts & Supplies Throughout North America

Key Trends |  HVAC Industry In 2006

Thru our first fiscal quarter 2007 (July10, 2006), we believe the following

trends have taken shape:

13 SEER transition has been relatively smooth, although demand for lower

SEER equipment remains

Industry-wide price increases “sticking”

over the near term, contributing to

higher margin sales

Favorable

underlying

demand

trends

remained

strong,

particularly

within

key markets such as Florida, Texas and California

Housing start concerns are overemphasized, particularly given our

concentrated sales mix in the replacement market

ACR Group

| A Leading Independent Distributor of HVAC Equipment, Parts & Supplies Throughout North America

ACR Group |  Understanding Our Business Model

Below

are just a few of the points that differentiate ACR Group from the competition:

54 Branches Located Across the United States

o

Branches

are

organized

into

5

business

units

with

7

to

16

branch

centers

each,

assembled

by

geographic

proximity

o

Exposure

to

regional

economic

anomalies

is

limited

Decentralized, “Large Branch”

Strategy

o

Within

limitations,

each

business

unit

operates

autonomously

and

each

branch

is

a

separate

profit

center

o

Significant

performance-based

incentives

motivate

business

unit

and

branch

managers

to

operate

profitably

o

Focus

on

developing

large

volume

branches

minimizes

inventory

redistribution

and

leverages

fixed

operating costs

o

Company-wide

ERP

software

facilitates

consistent

technology

deployment

and

central

oversight

of

business

unit

operations

The “One-Stop-Shop”

approach

o

We

are

committed

to

providing

a

high

quality,

competitively

priced

line

of

products

to

our

customers,

with

a

focus

on

breadth

and

availability

of

parts,

supplies

and

equipment

The “Buy and Build”

strategy

o

Disciplined

acquirer

of

independent

distributors

in

key

regional

geographies

for

the

right

price

o

Each

acquisition

provides

us

an

additional

regional

platform

capable

of

sustained

organic

growth

The Value of Experience

o

Our

employees

are

regarded

as

among

the

most

experienced

in

the

HVAC

industry

o

Average

experience

of

branch

managers:

24

Years

HVAC

industry

experience;

13

years

as

a

branch

manager

o

Streamlined

corporate

structure

allows

us

to

make

informed

operational

decisions

quickly

and

decisively

ACR Group

| A Leading Independent Distributor of HVAC Equipment, Parts & Supplies Throughout North America

ACR Group | A Growing Geographic Presence

Region with promise for sustained economic growth

Buying into established customer (contractor) relationships

Experienced management

Availability of desirable product lines

Branch openings  accretive in less 18-24 months

Opportunity for at least $3 mil/branch annually

Appropriate valuation

Expansion Criteria

Core Markets

ACR Group

| A Leading Independent Distributor of HVAC Equipment, Parts & Supplies Throughout North America

ACR Group | Tracking Same Store Sales

Note: Fiscal Year End is Feb. 28; All industry growth data corresponds to BRR fiscal year

*Excludes Georgia and Colorado business units affected by transition from Goodman brand equipment

**Source:  Air Conditioning and Refrigeration Institute; includes unitary AC and heat pump shipments

FY02

FY03

FY04

FY05

FY06*

1Q:07

9%

4%

9%

25%

-5%

-11%

12%

17%

8%

21%

9%

1%

-15%

-10%

-5%

0%

5%

10%

15%

20%

25%

30%

BRR Same Store Sales Growth (%)

Industry Growth (%)*

ACR Group

| A Leading Independent Distributor of HVAC Equipment, Parts & Supplies Throughout North America

ACR Group | Financial Overview

Fiscal Year Ended February or Quarter Ended May

Q1 FY07

Q1 FY06

FY06

FY05

FY04

FY03

Revenue

$61.9

$47.5

$204.3

$199.6

$174.4

$161.8

Y/Y or  Q/Q % Growth

30.3%

-

2.4%

14.5%

7.7%

4.1%

Gross Profit

$15.3

$11.1

$48.3

$46.6

$38.6

$35.7

Y/Y or  Q/Q % Growth

37.2%

-

3.6%

21.0%

8.1%

6.3%

Operating Income

$3.0

$0.6

$5.1

$7.3

$4.5

$2.7

Y/Y or  Q/Q % Growth

382.0%

-

-30.0%

64.6%

65.5%

28.3%

Net Income

$1.7

$0.2

$2.8

$4.2

$2.4

$0.5

Y/Y or  Q/Q % Growth

952.5%

-

-34.6%

75.8%

363.2%

NM

Diluted EPS

$0.15

$0.01

$0.24

$0.38

$0.22

$0.05

Y/Y or  Q/Q % Growth

1400.0%

-

-36.8%

72.7%

340.0%

NM

Gross Margin

24.6%

23.4%

23.7%

23.4%

22.1%

22.0%

Operating Margin

4.8%

1.3%

2.5%

3.7%

2.6%

1.7%

Net Margin

2.7%

0.3%

1.3%

2.1%

1.4%

0.3%

Shareholders Equity

$22.9

$18.0

$21.1

$17.7

$13.1

$10.7

Book Value/Share

$1.89

$1.52

$1.75

$1.49

$1.22

$1.00

Shares Outstanding *

12.1

11.9

12.1

11.9

10.7

10.7

Revenue Per Branch

-

-

$4.0

$4.2

$3.9

$3.7

* Shares outstanding as of the latest practicable date to the external report filing.

Balance Sheet ($MM, Except Per Share Data)

Margin Analysis (%)

Income Statement ($MM)

Other ($MM)

ACR Group

| A Leading Independent Distributor of HVAC Equipment, Parts & Supplies Throughout North America

ACR Group | Evaluating Catalysts For Growth

ACR Group has benefited from several key growth drivers, including:

Attractive Industry Fundamentals

o

Installed base continues to grow as almost all residential new construction is equipped with central

air-conditioning

o

HVAC

demand

is

weather

driven

–

not

a

discretionary

consumer

item

o

Replacement cycle minimizes exposure to volatility in the new housing market

o

Lack of price elasticity

o

Increased focus on energy efficiency and indoor air quality

o

Barriers to entry remain high because of capital requirements and limited availability of product lines

The 13 SEER transition

o

Higher efficiency product transition should continue to favor distributors

New Product Introductions

o

Introduce

quality,

competitively

priced

brands

into

the

“value

segment”

of

the

market

Substantial (Growing) regional presence throughout the Sunbelt

o

Further expand throughout the Sunbelt states and into other geographic areas with a high rate of

economic growth, through both acquisitions and organic growth

Continue to leverage strong dealer & contractor relationships