Core Natural Resources 8-K Nci Building Systems Reports Fourth-quarter Results

EXHIBIT 99.1

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

NCI BUILDING SYSTEMS REPORTS FOURTH-QUARTER RESULTS

ESTABLISHES EARNINGS GUIDANCE FOR FISCAL 2008

HOUSTON (December 10, 2007) — NCI Building Systems, Inc. (NYSE: NCS) today announced financial results for the fourth quarter and year ended October 28, 2007. Sales were $463.4 million for the fourth quarter of fiscal 2007 compared with $498.5 million for the same quarter in fiscal 2006. Net income for the fourth quarter of fiscal 2007 was $25.4 million, or $1.27 per diluted share, which included a $0.03 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 $1.30. Net income for the fourth quarter of fiscal 2006 was $28.0 million, or $1.33 per diluted share, including an $0.08 dilutive impact from the Notes.

For fiscal 2007, sales rose to $1,624.3 million from $1,570.5 million for fiscal 2006. Net income for fiscal 2007 was $63.7 million, or $3.06 per diluted share, which included a $0.15 dilutive impact from the Notes. For fiscal 2006, net income was $73.8 million, or $3.45 per diluted share, including an $0.18 dilutive impact from the Notes.

“NCI’s operating and financial results for the fourth quarter and full fiscal year reflected the impact of a challenging industry environment,” said Norm Chambers, President and Chief Executive Officer of NCI. “According to McGraw Hill, total low-rise nonresidential square footage starts declined 4.4% during our fiscal 2007 in contrast to a relatively strong industry performance during fiscal 2006, during which square footage increased 5.7%. These conditions contributed to a fourth quarter performance for NCI that did not meet our expectations, primarily due to lower than anticipated Metal Coil Coatings package sales and continued softness in our small buildings Metal Components business. However, we were pleased with our ability to maintain or improve our profit margins, which enabled us to meet or exceed all our profit margin goals for the fiscal year, in spite of a 7% decline in total sales on a comparable-quarter basis.

“This margin performance was consistent with the substantial operating margin improvement on third-party sales we produced for fiscal 2007 in our Buildings and Coatings segments versus fiscal 2006 and with the strong improvement in our Components margin for the second half of fiscal 2007 compared with the first half. The operating progress inherent in this accomplishment reflected continued Components commercial discipline, increased synergies in

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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 Fourth-Quarter Results

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December 10, 2007

Metal Building Systems resulting from the Robertson-Ceco (“RCC”) acquisition and the ongoing favorable base-loading impact on Coatings capacity utilization and operating margin from increased intersegment sales primarily related to RCC.

“Our operating progress positions us well to produce expanded operating margins and earnings per diluted share for fiscal 2008. We entered fiscal 2008 with a Buildings backlog that was 20% larger than at the start of fiscal 2007. Our ongoing work to integrate the RCC engineering systems and implement our ‘hub and spoke’ delivery system throughout NCI also supports our ability to expand our Buildings operating margin from 11% for fiscal 2007 to our goal of 15% for fiscal 2010. In addition, the severe industry inventory oversupply that had a significant impact on our Components and Coatings sales and margins for the first half of fiscal 2007 is not a factor for fiscal 2008. As a result, we are cautiously optimistic about our ability to produce profitable growth for fiscal 2008, although our guidance incorporates McGraw Hill’s expectation that total nonresidential square footage starts will continue to decline, by approximately 6% for calendar 2008.”

Segment Performance

Mr. Chambers continued, “For the fourth quarter, we achieved significant sequential-quarter progress in our Components business. A 5% increase in third-party sales for the fourth quarter of fiscal 2007 from the third quarter drove higher capacity utilization and a 32% increase in operating profit margin. With this growth, we expanded the Components third-party operating profit margin to 13% for the fourth quarter from 10% for the third quarter, meeting our goal for returning to the historic range for Component operating margins of 13% to 16%. Sales and capacity utilization for the fourth quarter of fiscal 2007 declined from the fourth quarter of fiscal 2006, in part due to the continuing softness in sales of small buildings largely to retail purchasers. Through our focus on commercial discipline, we maintained our third-party operating margin essentially even on a comparable-quarter basis, offsetting the deleveraging impact of lower comparable-quarter sales.

“Results for our Buildings business were generally in-line with our expectations for the fourth quarter. Our operating income increased 8% for the quarter from the fourth quarter of fiscal 2006 and 15% from the third quarter of fiscal 2007. We primarily attribute this growth to growing synergies related to the RCC acquisition. The increased efficiencies and productivity driven by these synergies enabled us to more than offset an 8% decrease in third-party sales from the fourth quarter of 2006 to produce an expansion in our operating margin for third-party sales to 13% for the fourth quarter of fiscal 2007 from 11% for the fourth quarter of fiscal 2006. They also contributed to an approximate 70 basis-point increase in our operating margin for third-party sales versus the third quarter of fiscal 2007. This strong margin performance enabled us to produce a 180 basis point increase in Buildings third-party operating margin for fiscal 2007 from fiscal 2006, above our goal of a 100 basis point improvement.

“Our Coatings business continued to benefit from the base-loading impact of RCC’s coating requirements, which drove increased Coatings capacity utilization for the fourth quarter compared with the fourth quarter of fiscal 2006 and the third quarter of fiscal 2007. On a comparable-quarter basis, the 4% increase in intersegment sales offset the impact of a 16%

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December 10, 2007

decline in third-party Coatings sales. On a sequential-quarter basis, we produced a 10% increase in intersegment sales, while third-party Coatings sales declined 1%. We expanded third-party package sales for the fourth quarter of fiscal 2007 compared to the third quarter of 2007, but the increase did not build as we expected on the momentum evident in the third quarter. Nonetheless, our overall Coatings volume contributed to an operating profit margin of 28% for third-party sales for the fourth quarter of fiscal 2007. In addition, intersegment base-loading primarily accounted for the 900 basis-point increase in Coatings third-party operating margin for the full fiscal year to 30% from 21% for fiscal 2006, compared with our goal for fiscal 2007 of 26%.

Financial Guidance

“We today are establishing our earnings guidance for the first half of fiscal 2008 and for the fiscal year,” added Mr. Chambers. “Among other important factors affecting guidance, we considered our fiscal 2007 financial and operating results in light of McGraw-Hill’s estimate that low-rise nonresidential square footage declined 4.4% for our fiscal 2007 and that total nonresidential square footage will decline approximately 6% for calendar 2008. In addition, we completed fiscal 2007 with a Buildings backlog of $447 million, up from $373 million for the end of fiscal 2006, somewhat offsetting reduced earnings visibility during a time of economic volatility. End markets in manufacturing, mining, energy, aviation and institutional continue to reflect good demand. We expect to ship most of the Building backlog in the first half of fiscal 2008. We also do not expect to experience the same level of excess-inventory related pricing pressure that affected our Components and Coatings businesses during the first half of fiscal 2007.

“As a result, we expect to produce earnings per diluted share in our seasonally slower first half of fiscal 2008 in a range of $0.90 to $1.05, which 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 unusual items resulting from the Company’s review of its business segments and manufacturing facilities. For the first six months of fiscal 2007, the Company produced earnings per diluted share of $0.80, which included a $0.05 dilutive impact from the Notes.

“For fiscal 2008, our guidance for earnings per diluted share, based on our operating budget, is in a range of $3.35 to $3.70. 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 unusual items resulting from the Company’s review of its business segments and manufacturing facilities. The Company’s earnings per diluted share for fiscal 2007 were $3.06, which included a $0.15 dilutive impact from the Notes.”

Summary

Mr. Chambers concluded, “Our prospects to resume our profitable growth for fiscal 2008 and beyond are supported by our leading market position, our broad, diverse customer base and our innovative and comprehensive product lines. In addition to sales-driven operating leverage, we expect to improve operating efficiencies through major ongoing technology initiatives, such

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as the engineering systems integration initiative made possible by the RCC acquisition, our Oracle 11i implementation and our web-based order entry system. With continued strong cash flow from operations further strengthening our financial position, we are well positioned to implement our growth strategies to produce long-term growth in earnings and shareholder value.”

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 Tuesday December 11, 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, INC.

STATEMENTS OF INCOME

(Unaudited)

(In thousands, except per share data)

	For the Three Months Ended						For the Year Ended
	October 28, 2007			October 29, 2006			October 28, 2007			October 29, 2006
Sales	$	463,399		$	498,475		$	1,624,273		$	1,570,482
Cost of sales		343,454			376,765			1,221,463			1,187,151
Gross profit		119,945			121,710			402,810			383,331
		25.9	%		24.4	%		24.8	%		24.4	%
Selling, general and administrative expenses		72,341			70,470			271,871			246,044
Income from operations		47,604			51,240			130,939			137,287
Interest income		492			626			738			5,432
Interest expense		(6,911	)		(7,288	)		(28,829	)		(24,915	)
Other income, net		566			614			1,977			1,228
Income before income taxes		41,751			45,192			104,825			119,032
Provision for income taxes		16,313			17,143			41,096			45,236
		39.1	%		37.9	%		39.2	%		38.0	%
Net income	$	25,438		$	28,049		$	63,729		$	73,796
Net income per share:
Basic	$	1.31		$	1.43		$	3.25		$	3.70
Diluted	$	1.27		$	1.33		$	3.06		$	3.45
Average shares outstanding:
Basic		19,345			19,597			19,582			19,959
Diluted		20,077			21,135			20,793			21,395
Depreciation/amortization expense		9,514			8,906			35,535			31,089
Increase (decrease) in sales		-7.0	%					3.4	%
Increase (decrease) in diluted earnings per share		-4.5	%					-11.3	%
Gross profit percentage		25.9	%		24.4	%		24.8	%		24.4	%
Selling, general and administrative expenses percentage		15.6	%		14.1	%		16.7	%		15.7	%
Income from operations percentage		10.3	%		10.3	%		8.1	%		8.7	%

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NCI BUILDING SYSTEMS, INC.

CONDENSED BALANCE SHEETS

(In thousands)

	October 28, 2007		October 29, 2006
	(Unaudited)
ASSETS
Cash and cash equivalents	$	75,054	$	25,038
Accounts receivable, net		159,080		163,814
Inventories		137,725		160,208
Deferred income taxes		28,265		22,864
Prepaid expenses and other		16,760		15,522
Total current assets		416,884		387,446
Property and equipment, net		261,647		252,580
Goodwill		616,246		614,461
Other assets		53,752		49,756
Total assets	$	1,348,529	$	1,304,243
LIABILITIES AND SHAREHOLDERS' EQUITY
Current portion of long-term debt	$	19,313	$	947
Accounts payable		130,161		116,028
Accrued expenses		128,977		133,937
Total current liabilities		278,451		250,912
Long-term debt		477,724		497,037
Deferred income taxes		48,802		52,168
Other long-term liabilities		3,228		5,717
Shareholders' equity		540,324		498,409
Total liabilities and shareholders' equity	$	1,348,529	$	1,304,243

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NCI BUILDING SYSTEMS, INC.

CONDENSED STATEMENTS OF CASH FLOWS

(Unaudited)

(In thousands)

	For the Year Ended
	October 28, 2007			October 29, 2006
Net cash provided by operating activities	$	136,753		$	121,514
Cash flows from investing activities:
Acquisitions, net of cash acquired		(20,086	)		(366,598	)
Capital expenditures		(42,041	)		(27,056	)
Proceeds from sale of property, plant and equipment		6,696			285
Other		(932	)		23
Net cash used in investing activities		(56,363	)		(393,346	)
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		(947	)		(78,511	)
Proceeds from stock option exercises		3,910			8,518
Excess tax benefits from stock-based compensation arrangements		1,515			4,180
Payment of financing costs		(75	)		(594	)
Purchase of treasury stock		(36,122	)		(37,572	)
Net cash provided (used in) by financing activities		(31,719	)		96,021
Effect of exchange rate changes on cash and cash equivalents		1,345			133
Net increase (decrease) in cash		50,016			(175,678	)
Cash at beginning of period		25,038			200,716
Cash at end of period	$	75,054		$	25,038

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NCI Building Systems, Inc.

Business Segments

(Unaudited)

(In thousands)

	Three Months Ended October 28, 2007					Three Months Ended October 29, 2006					$ Inc/(Dec)			% Change
				% of					% of
				Total					Total
Sales:				Sales					Sales
Metal components	$	203,776		44		$	216,033		43		$	(12,257	)	-5.7	%
Engineered building systems		276,654		60			298,742		60			(22,088	)	-7.4	%
Metal coil coating		77,205		17			79,645		16			(2,440	)	-3.1	%
Intersegment sales		(94,236	)	(21	)		(95,945	)	(19	)		1,709		-1.8	%
Total net sales	$	463,399		100		$	498,475		100		$	(35,076	)	-7.0	%
				% of					% of
Operating income:				Sales					Sales
Metal components	$	22,205		11		$	23,795		11		$	(1,590	)	-6.7	%
Engineered building systems		35,116		13			32,576		11			2,540		7.8	%
Metal coil coating		6,565		9			6,527		8			38		0.6	%
Corporate		(16,282	)	—			(11,658	)	—			(4,624	)	-39.7	%
Total operating income (% of sales)	$	47,604		10		$	51,240		10		$	(3,636	)	-7.1	%
	Year Ended October 28, 2007					Year Ended October 29, 2006					$ Inc/(Dec)			% Change
				% of					% of
				Total					Total
Sales:				Sales					Sales
Metal components	$	715,033		44		$	771,200		49		$	(56,167	)	-7.3	%
Engineered building systems		969,047		60			822,963		52			146,084		17.8	%
Metal coil coating		272,543		17			278,814		18			(6,271	)	-2.2	%
Intersegment sales		(332,350	)	(21	)		(302,495	)	(19	)		(29,855	)	9.9	%
Total net sales	$	1,624,273		100		$	1,570,482		100		$	53,791		3.4	%
				% of					% of
Operating income:				Sales					Sales
Metal components	$	60,265		8		$	91,998		12		$	(31,733	)	-34.5	%
Engineered building systems		101,798		11			71,962		9			29,836		41.5	%
Metal coil coating		25,135		9			24,948		9			187		0.7	%
Corporate		(56,259	)	—			(51,621	)	—			(4,638	)	9.0	%
Total operating income (% of sales)	$	130,939		8		$	137,287		9		$	(6,348	)	-4.6	%

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December 10, 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
	October 28, 2007		October 29, 2006
Net income	$	63,729	$	73,796
Add:
Provision for income taxes		41,096		45,236
Interest expense		28,600		24,687
Depreciation and amortization		34,683		30,289
Non-cash FAS 123(R)		8,610		7,161
Adjusted EBITDA (1)	$	176,718	$	181,169

(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, INC.

NON-GAAP FINANCIAL MEASURES AND RECONCILIATIONS

“ADJUSTED” EARNINGS PER SHARE COMPARISON

(Unaudited)

	Three Months Ended
	October 28, 2007			October 29, 2006
Earnings per diluted share, GAAP basis	$	1.27		$	1.33
Effect of convertible notes		0.03	(1)		0.08	(1)
“Adjusted” diluted earnings per share (A)	$	1.30		$	1.41
	Year Ended
	October 28, 2007			October 29, 2006
Earnings per diluted share, GAAP basis	$	3.06		$	3.45
Effect of convertible notes		0.15	(1)		0.18	(1)
“Adjusted” diluted earnings per share (A)	$	3.21		$	3.63

(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 October 28, 2007 and October 29, 2006 of 489,336 shares and 1,200,233 shares, respectively, and for the year ended October 28, 2007 and October 29, 2006 of 922,123 shares and 1,090,474 shares, respectively, of the Company’s convertible notes as if they were converted during the period.

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NCI Building Systems, Inc.

Reconciliation of Segment Sales to Third Party Segment Sales (Internal Information)

(Unaudited)

(In thousands)

	4th Qtr 2007				4th Qtr 2006				Inc/(Dec)		% Change		YTD 4th Qtr 2007				YTD 4th Qtr 2006				Inc/(Dec)		% Change
Metal Components
Total Sales	203,776		36	%	216,033		37	%	(12,257	)	-6	%	715,033		36	%	771,200		41	%	(56,167	)	-7	%
Intersegment	(28,646	)			(31,748	)			3,102		-10	%	(101,709	)			(100,364	)			(1,345	)	1	%
Third Party Sales	175,130		38	%	184,285		37	%	(9,155	)	-5	%	613,324		38	%	670,836		43	%	(57,512	)	-9	%
Operating Income	22,205		13	%	23,795		13	%	(1,590	)	-7	%	60,265		10	%	91,998		14	%	(31,733	)	-34	%
Engineered Building Systems
Total	276,654		50	%	298,742		50	%	(22,088	)	-7	%	969,047		50	%	822,963		44	%	146,084		18	%
Intersegment	(11,450	)			(11,900	)			450		-4	%	(41,681	)			(41,190	)			(491	)	1	%
Third Party Sales	265,204		57	%	286,842		58	%	(21,638	)	-8	%	927,366		57	%	781,773		50	%	145,593		19	%
Operating Income	35,116		13	%	32,576		11	%	2,540		8	%	101,798		11	%	71,962		9	%	29,836		41	%
Metal Coil Coating
Total	77,205		14	%	79,645		13	%	(2,440	)	-3	%	272,543		14	%	278,814		15	%	(6,271	)	-2	%
Intersegment	(54,140	)			(52,297	)			(1,843	)	4	%	(188,960	)			(160,941	)			(28,019	)	17	%
Third Party Sales	23,065		5	%	27,348		5	%	(4,283	)	-16	%	83,583		5	%	117,873		7	%	(34,290	)	-29	%
Operating Income	6,565		28	%	6,527		24	%	38		1	%	25,135		30	%	24,948		21	%	187		1	%
Consolidated
Total	557,635		100	%	594,420		100	%	(36,785	)	-6	%	1,956,623		100	%	1,872,977		100	%	83,646		4	%
Intersegment	(94,236	)			(95,945	)			1,709		-2	%	(332,350	)			(302,495	)			(29,855	)	10	%
Third Party Sales	463,399		100	%	498,475		100	%	(35,076	)	-7	%	1,624,273		100	%	1,570,482		100	%	53,791		3	%
Operating Income	47,604		10	%	51,240		10	%	(3,636	)	-7	%	130,939		8	%	137,287		9	%	(6,348	)	-5	%

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