Core Natural Resources 8-K Nci Building Systems Reports Third-quarter Earnings of $1.02 Per Diluted Share and Adjusted Earnings of $1.07 Per Diluted Share

Exhibit 99.1

Contact: Norman C. Chambers
President & Chief Executive Officer
(281) 897-7788

NCI BUILDING SYSTEMS REPORTS THIRD-QUARTER EARNINGS OF $1.02 PER DILUTED SHARE AND
ADJUSTED EARNINGS OF $1.07 PER DILUTED SHARE

AFFIRMS FISCAL 2007 EARNINGS GUIDANCE IN RANGE OF
$3.30 TO $3.80 PER DILUTED SHARE

HOUSTON (September 4, 2007)— NCI Building Systems, Inc. (NYSE: NCS) today announced financial results for the third quarter and nine months ended July 29, 2007. Sales for the quarter were $433.8 million compared with $449.4 million for the third quarter of fiscal 2006. Net income for the third quarter of fiscal 2007 was $21.3 million, or $1.02 per diluted share, which included a $0.05 dilutive impact from NCI’s 2.125% Convertible Senior Subordinated Notes (the “Notes”). Excluding the impact of the Notes, adjusted net income per diluted share was $1.07. Net income for the third quarter of fiscal 2006 was $21.7 million, or $1.00 per diluted share, which included a $0.06 dilutive impact from the Notes.

     Sales increased to $1,160.9 million for the first nine months of fiscal 2007 from $1,072.0 million for the comparable period in fiscal 2006. Net income was $38.3 million, or $1.82 per diluted share, for the first nine months of fiscal 2007, which included a $0.10 dilutive impact from the Notes. For the first nine months of fiscal 2006, net income was $45.7 million, or $2.13 per diluted share, including a $0.11 dilutive impact from the Notes.

     Norm Chambers, President and Chief Executive Officer of NCI, remarked, “We are encouraged by our operating and financial results for the third quarter. Difficult industry conditions for much of the first half of fiscal 2007 improved toward the end of the second fiscal quarter and throughout the third fiscal quarter. While, in part, seasonal, the strength of this rebound supports McGraw-Hill’s expectation that nonresidential construction square footage for calendar 2007 will match calendar 2006. By driving a significant improvement in our third quarter results compared with our second quarter, it also supports our confidence in achieving our sales, margin and earnings goals for fiscal 2007.

     “The strengthening environment was reflected in a 21% sequential-quarter increase in third-party sales for our Metal Components business, which, because of short lead times, is more immediately affected by current industry conditions. Greater capacity utilization contributed to growth in the Components operating margin to 10% of sales for the third quarter from 7% for the second quarter, as well as an 85% sequential-quarter increase in operating income. Although we are pleased with the progress Components demonstrated toward our operating margin goal for

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10943 N. Sam Houston Parkway W.• Houston, Texas 77064
P.O. Box 692055• Houston, Texas 77269-2055• Telephone: (281) 897-7788• Fax: (281) 477-9675

NCI Building Systems Reports Third-Quarter Results
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September 4, 2007

the fiscal year, the segment’s sales and margins, as anticipated, did not match those for the third quarter of fiscal 2006, which had the strongest low-rise, nonresidential construction activity in over four years.

     “NCI’s Engineered Buildings segment also benefited from firmer industry conditions during the third quarter. Having entered the quarter with a record backlog of $449 million, Buildings third-party sales increased 17% sequentially from the second quarter and 2% from the third quarter of fiscal 2006. In spite of this sales growth, strong quote activity during the quarter enabled us to expand our Buildings backlog to $453 million at the quarter’s end, compared with $436 million at the end of the third quarter of fiscal 2006.

     “The growth in Buildings sales drove an expansion in the segment’s operating margin to 13% from 7% for the second quarter. Compared with the 8% Buildings operating margin for the third quarter of fiscal 2006, our performance for the latest quarter also reflected greater synergies from the Robertson-Ceco (RCC) acquisition in April 2006.

     “The operating leverage potential in our Metal Coatings business was evident in the third quarter of fiscal 2007, as 13% sequential-quarter growth in total segment sales compared with the second quarter produced a 42% increase in operating income to 35% of sales from 28%. The RCC acquisition again had a positive impact on the Coatings segment, accounting for much of the 14% increase in intersegment sales and base-loading the segment’s manufacturing capacity. In addition, improved product mix within our third-party sales, which increased 12% sequentially, contributed to the expansion in operating margin versus both the second quarter of fiscal 2007 and the third quarter of fiscal 2006.”

     Based on the Company’s results for the first nine months of fiscal 2007, its record backlog and its outlook for the fourth quarter, NCI today affirmed its guidance for earnings per diluted share for the full fiscal year in a range of $3.30 to $3.80. This guidance excludes any potential share dilution related to NCI’s Notes, because that amount, if any, will be dependent upon the future price of the Company’s stock, and other extraordinary items resulting from the Company’s review of its business segments and manufacturing facilities. Key assumptions supporting this guidance include: stronger starts in nonresidential square footage for the second half of fiscal 2007 so that total new square footage for the full fiscal year is flat with fiscal 2006; a 4% increase in NCI’s tons shipped for the fiscal year; steel prices for the fiscal year that are broadly consistent with the end of fiscal 2006; and an income tax rate for the fiscal year of approximately 39.7%. Based on this guidance, NCI also today established its guidance for earnings per diluted share for the fourth quarter of fiscal 2007 in a range of $1.38 to $1.88, excluding any potential share dilution related to the Notes.

     Mr. Chambers concluded, “While we recognize that the turmoil in the credit markets could yet have an impact on nonresidential construction, industry momentum has remained firm as reflected in our backlog and ongoing quote activity. In addition, we are continuing our initiatives to reduce selling, general and administrative expense, now by approximately $30 million from our beginning budget for the fiscal year. As we approach the end of fiscal 2007, we are also making further progress in our efforts to complete the migration of RCC’s engineering systems to NCI, scheduled for fiscal 2008, which will then position us to expand our ‘hub and

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NCI Building Systems Reports Third-Quarter Results
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September 4, 2007

spoke’ delivery system throughout our network of 44 manufacturing facilities. As a result, we remain confident of the long-term growth potential inherent in our position of market leadership, and we expect our performance to continue outpacing the overall nonresidential construction industry.”

     NCI will provide an online, real-time webcast and rebroadcast of its conference call tomorrow to discuss this announcement. The live broadcast of this conference call will be available online atwww.ncilp.com orwww.earnings.com beginning at 10:30 a.m. (Eastern Time) on Wednesday, September 5, 2007. The online replay will be available at approximately 12:30 p.m. (Eastern Time) and continue for one week.

     This release contains forward-looking statements concerning NCI’s business and operations and industry conditions, including among others industry trends, steel pricing, growth expectations and margin expansion. These statements and other statements identified by words such as “guidance,” “potential,” “expect,” “should” and similar expressions are forward looking statements within the meaning of the “safe harbor” provisions of the Private Securities Litigation Reform Act of 1995. These forward-looking statements are subject to a number of risks and uncertainties that may cause NCI’s actual performance to differ materially from that projected in such statements. Among the factors that could cause actual results to differ materially are the possibility that the anticipated benefits from the RCC acquisition cannot be fully realized; the possibility that costs or difficulties related to the integration of the RCC operations into the Company’s operations will be greater than expected; industry cyclicality and seasonality; fluctuations in demand and prices for steel; the financial condition of NCI’s raw material suppliers; competitive activity and pricing pressure; ability to execute NCI’s acquisition strategy; and general economic conditions affecting the construction industry. Item 1A “Risk Factors” in the Company’s Annual Report on Form 10-K for the fiscal year ended October 29, 2006, identifies other important factors, though not necessarily all such factors, that could cause future outcomes to differ materially from those set forth in the forward-looking statements. NCI expressly disclaims any obligation to release publicly any updates or revisions to these forward-looking statements to reflect any changes in its expectations.

     NCI Building Systems, Inc. is one of North America’s largest integrated manufacturers of metal products for the nonresidential building industry. The Company operates 44 manufacturing and distribution facilities located in 18 states, as well as Mexico and Canada.

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NCI Building Systems Reports Third-Quarter Results
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September 4, 2007

NCI BUILDING SYSTEMS, INC.
STATEMENTS OF INCOME
(Unaudited)
(In thousands, except per share data)

	For the Three Months Ended						For the Nine Months Ended
	July 29,			July 30,			July 29,			July 30,
	2007			2006			2007			2006
Sales	$	433,844		$	449,393		$	1,160,874		$	1,072,007
Cost of sales		324,053			335,731			878,009			810,386
Gross profit		109,791			113,662			282,865			261,621
		25.3	%		25.3	%		24.4	%		24.4	%
Selling, general and administrative expenses		67,781			72,187			199,530			175,574
Income from operations		42,010			41,475			83,335			86,047
Interest income		7			799			246			4,806
Interest expense		(7,206	)		(8,026	)		(21,918	)		(17,627	)
Other income, net		362			82			1,411			614
Income before income taxes		35,173			34,330			63,074			73,840
Provision for income taxes		13,846			12,655			24,783			28,093
		39.4	%		36.9	%		39.3	%		38.0	%
Net income	$	21,327		$	21,675		$	38,291		$	45,747
Net income per share:
Basic	$	1.09		$	1.08		$	1.95		$	2.28
Diluted	$	1.02		$	1.00		$	1.82		$	2.13
Average shares outstanding:
Basic		19,655			20,065			19,661			20,079
Diluted		20,881			21,718			21,022			21,479
Depreciation/amortization expense		9,519			8,767			26,021			22,183
Increase (decrease) in sales		-3.5	%					8.3	%
Increase (decrease) in diluted earnings per share		2.0	%					-14.6	%
Gross profit percentage		25.3	%		25.3	%		24.4	%		24.4	%
Selling, general and administrative expenses percentage		15.6	%		16.1	%		17.2	%		16.4	%
Income from operations percentage		9.7	%		9.2	%		7.2	%		8.0	%

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NCI Building Systems Reports Third-Quarter Results
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September 4, 2007

NCI BUILDING SYSTEMS, INC.
CONDENSED BALANCE SHEETS
(In thousands)

	July 29,		October 29,
	2007		2006
	(Unaudited)
ASSETS
Cash and cash equivalents	$	7,454	$	25,038
Accounts receivable, net		145,473		163,814
Inventories		170,290		160,208
Deferred income taxes		22,980		22,864
Prepaid expenses and other		13,014		11,054
Total current assets		359,211		382,978
Property and equipment, net		268,933		252,580
Goodwill		616,384		614,461
Other assets		55,962		54,224
Total assets	$	1,300,490	$	1,304,243
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current portion of long-term debt	$	934	$	947
Accounts payable		98,687		116,028
Accrued expenses		109,548		133,937
Total current liabilities		209,169		250,912
Long-term debt		496,340		497,037
Deferred income taxes		51,492		52,168
Other long-term liabilities		5,046		5,717
Shareholders’ equity		538,443		498,409
Total liabilities and shareholders’ equity	$	1,300,490	$	1,304,243

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NCI Building Systems Reports Third-Quarter Results
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September 4, 2007

NCI BUILDING SYSTEMS, INC.
CONDENSED STATEMENTS OF CASH FLOWS
(Unaudited)
(In thousands)

	For the Nine Months Ended
	July 29, 2007			July 30, 2006
Net cash provided by operating activities		42,725			54,544
Cash flows from investing activities:
Acquisitions, net of cash acquired		(18,859	)		(366,490	)
Capital expenditures		(33,440	)		(19,364	)
Other		(401	)		(203	)
Net cash used in investing activities		(52,700	)		(386,057	)
Cash flows from financing activities:
Payments on revolving line of credit		(90,500	)		—
Borrowings on revolving line of credit		90,500			—
Issuance of long-term debt		—			200,000
Payments on long-term debt		(710	)		(2,264	)
Proceeds from stock option exercises		3,787			5,492
Excess tax benefits from stock-based compensation arrangements		1,459			3,361
Payment of financing costs		(75	)		(594	)
Purchase of treasury stock		(12,286	)		(17,580	)
Net cash provided (used in) by financing activities		(7,825	)		188,415
Effect of exchange rate changes on cash and cash equivalents		216			126
Net decrease in cash		(17,584	)		(142,972	)
Cash at beginning of period		25,038			200,716
Cash at end of period	$	7,454		$	57,744

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NCI Building Systems Reports Third-Quarter Results
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September 4, 2007

NCI Building Systems, Inc.
Business Segments
(Unaudited)
(In thousands)

	Three Months Ended						Three Months Ended						$			%
	July 29, 2007						July 30, 2006						Inc/(Dec)			Change
				% of						% of
				Total						Total
Sales:				Sales						Sales
Metal components	$	193,140			44		$	206,270			46		$	(13,130	)		-6.4	%
Engineered building systems		256,086			59			250,907			55			5,179			2.1	%
Metal coil coating		72,275			17			74,813			17			(2,538	)		-3.4	%
Intersegment sales		(87,657	)		(20	)		(82,597	)		(18	)		(5,060	)		6.1	%
Total net sales	$	433,844			100		$	449,393			100		$	(15,549	)		-3.5	%
				% of						% of
Operating income:				Sales						Sales
Metal components	$	16,852			9		$	28,663			14		$	(11,811	)		-41.2	%
Engineered building systems		30,639			12			19,396			8			11,243			58.0	%
Metal coil coating		8,166			11			8,435			11			(269	)		-3.2	%
Corporate		(13,647	)		—			(15,019	)		—			1,372			9.1	%
Total operating income (% of sales)	$	42,010			10		$	41,475			9		$	535			1.3	%

	Nine Months Ended						Nine Months Ended						$			%
	July 29, 2007						July 30, 2006						Inc/(Dec)			Change
				% of						% of
				Total						Total
Sales:				Sales						Sales
Metal components	$	511,257			44		$	555,167			52		$	(43,910	)		-7.9	%
Engineered building systems		692,393			60			524,221			48			168,172			32.1	%
Metal coil coating		195,338			17			199,169			19			(3,831	)		-1.9	%
Intersegment sales		(238,114	)		(21	)		(206,550	)		(19	)		(31,564	)		15.3	%
Total net sales	$	1,160,874			100		$	1,072,007			100		$	88,867			8.3	%
				% of						% of
Operating income:				Sales						Sales
Metal components	$	38,060			7		$	68,203			12		$	(30,143	)		-44.2	%
Engineered building systems		66,682			10			39,386			8			27,296			69.3	%
Metal coil coating		18,570			10			18,421			9			149			0.8	%
Corporate		(39,977	)		—			(39,963	)		—			(14	)		0.0	%
Total operating income (% of sales)	$	83,335			7		$	86,047			8		$	(2,712	)		-3.2	%

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NCI Building Systems Reports Third-Quarter Results
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September 4, 2007

NCI BUILDING SYSTEMS, INC.
NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS
COMPUTATION OF EARNINGS BEFORE INTEREST, TAXES, DEPRECIATION,
AMORTIZATION AND OTHER NONCASH ITEMS (“ADJUSTED EBITDA”)
(Unaudited)
(In thousands)

	Trailing 12 Months
	July 29,		July 30,
	2007		2006
Net income	$	66,341	$	65,555
Add:
Provision for income taxes		41,926		43,784
Interest expense		28,978		21,071
Depreciation and amortization		34,074		27,970
Non-cash FAS 123(R)		7,427		7,327
Adjusted EBITDA (1)	$	178,746	$	165,707

(1) The Company discloses adjusted EBITDA, which is a non-GAAP measure, because it is a widely accepted financial indicator in the metal construction industry of a company’s profitability, ability to finance its operations, and meet its growth plans. This measure is also used by NCI internally to make acquisition and investment decisions. Adjusted EBITDA is calculated based on the terms contained in the Company’s credit agreement at the respective dates presented herein. Results of operations of businesses acquired are included in this measure for periods subsequent to the acquisition and are not included on a pro forma basis. Adjusted EBITDA should not be considered in isolation or as a substitute for net income determined in accordance with generally accepted accounting principles in the United States.

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NCI Building Systems Reports Third-Quarter Results
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September 4, 2007

NCI BUILDING SYSTEMS, INC.
NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS
“ADJUSTED” EARNINGS PER SHARE COMPARISON
(Unaudited)

	Fiscal Three Months Ended
	July 29,			July 30,
	2007			2006
Earnings per diluted share, GAAP basis	$	1.02		$	1.00
Effect of convertible notes		0.05	(1)		0.06	(1)
“Adjusted” diluted earnings per share (A)	$	1.07		$	1.06

	Fiscal Nine Months Ended
	July 29,			July 30,
	2007			2006
Earnings per diluted share, GAAP basis	$	1.82		$	2.13
Effect of convertible notes		0.10	(1)		0.11	(1)
“Adjusted” diluted earnings per share (A)	$	1.92		$	2.24

(A)

The Company discloses a tabular comparison of “Adjusted” earnings per diluted share, which is a non-GAAP measure because it is referred to in the text of our press releases and is instrumental in comparing the results from period to period. “Adjusted” earnings per share should not be considered in isolation or as a substitute for earnings per share as reported on the face of our statement of income.

(1)

Dilutive impact for the three months ended July 29, 2007 and July 30, 2006 of 926,055 shares and 1,291,306 shares, respectively, and for the nine months ended July 29, 2007 and July 30, 2006 of 1,046,274 shares and 1,052,247 shares, respectively, of the Company’s convertible notes as if they were converted during the period.

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NCI Building Systems Reports Third-Quarter Results
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September 4, 2007

NCI Building Systems, Inc.
Reconciliation of Segment Sales to Third Party Segment Sales
(Unaudited)
(In thousands)

														%			YTD					YTD								%
	3rd Qtr 2007					3rd Qtr 2006					Inc/(Dec)			Change			3rd Qtr 2007					3rd Qtr 2006					Inc/(Dec)			Change
Metal Components
Total Sales		193,140		37	%		206,270		39	%		(13,130	)		-6	%		511,257		37	%		555,167		43	%		(43,910	)		-8	%
Intersegment		(26,849	)				(25,055	)				(1,794	)		7	%		(73,063	)				(68,616	)				(4,447	)		6	%
Third Party Sales		166,291		38	%		181,215		40	%		(14,924	)		-8	%		438,194		38	%		486,551		46	%		(48,357	)		-10	%
Operating Income		16,852		10	%		28,663		16	%		(11,811	)		-41	%		38,060		9	%		68,203		14	%		(30,143	)		-44	%
Engineered Building Systems
Total		256,086		49	%		250,907		47	%		5,179			2	%		692,393		49	%		524,221		41	%		168,172			32	%
Intersegment		(11,795	)				(11,346	)				(449	)		4	%		(30,231	)				(29,290	)				(941	)		3	%
Third Party Sales		244,291		56	%		239,561		54	%		4,730			2	%		662,162		57	%		494,931		46	%		167,231			34	%
Operating Income		30,639		13	%		19,396		8	%		11,243			58	%		66,682		10	%		39,386		8	%		27,296			69	%
Metal Coil Coating
Total		72,275		14	%		74,813		14	%		(2,538	)		-3	%		195,338		14	%		199,169		16	%		(3,831	)		-2	%
Intersegment		(49,013	)				(46,196	)				(2,817	)		6	%		(134,820	)				(108,644	)				(26,176	)		24	%
Third Party Sales		23,262		6	%		28,617		6	%		(5,355	)		-19	%		60,518		5	%		90,525		8	%		(30,007	)		-33	%
Operating Income		8,166		35	%		8,435		29	%		(269	)		-3	%		18,570		31	%		18,421		20	%		149			1	%
Consolidated
Total		521,501		100	%		531,990		100	%		(10,489	)		-2	%		1,398,988		100	%		1,278,557		100	%		120,431			9	%
Intersegment		(87,657	)				(82,597	)				(5,060	)		6	%		(238,114	)				(206,550	)				(31,564	)		15	%
Third Party Sales		433,844		100	%		449,393		100	%		(15,549	)		-3	%		1,160,874		100	%		1,072,007		100	%		88,867			8	%
Operating Income		42,010		10	%		41,475		9	%		535			1	%		83,335		7	%		86,047		8	%		(2,712	)		-3	%

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