Gibraltar Industries (ROCK) 10-Q 3 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 01, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Trading Symbol	ROCK
Entity Registrant Name	GIBRALTAR INDUSTRIES, INC.
Entity Central Index Key	912,562
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		31,688,154

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Net Sales	$ 274,574	$ 272,734	$ 728,806	$ 776,143
Cost of sales	205,839	204,847	548,991	585,263
Gross profit	68,735	67,887	179,815	190,880
Selling, general, and administrative expense	33,042	41,365	109,513	118,021
Income from operations	35,693	26,522	70,302	72,859
Interest expense	3,486	3,625	10,612	10,982
Other expense	404	159	811	8,319
Income before taxes	31,803	22,738	58,879	53,558
Provision for income taxes	11,184	8,952	21,090	12,131
Income from continuing operations	20,619	13,786	37,789	41,427
Discontinued operations:
Loss before taxes	0	0	(644)	0
Benefit of income taxes	0	0	(239)	0
Loss from discontinued operations	0	0	(405)	0
Net income	$ 20,619	$ 13,786	$ 37,384	$ 41,427
Net earnings per share – Basic:
Income from continuing operations, per basic share (in USD per share)	$ 0.65	$ 0.44	$ 1.19	$ 1.32
Loss from discontinued operations per basic share (in USD per share)	0	0	(0.01)	0
Net earnings per share - Basic (in USD per share)	0.65	0.44	1.18	1.32
Net earnings per share - Diluted
Income from continuing operations, per diluted share (in USD per share)	0.64	0.43	1.17	1.29
Loss from discontinued operation per diluted share (in USD per share)	0	0	(0.01)	0
Net earnings per share - Diluted (in USD per share)	$ 0.64	$ 0.43	$ 1.16	$ 1.29
Weighted Average Number of Shares Outstanding
Weighted average basic shares outstanding (in shares)	31,703	31,579	31,700	31,493
Weighted average shares outstanding, diluted (in shares)	32,210	32,176	32,216	32,005

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net income	$ 20,619	$ 13,786	$ 37,384	$ 41,427
Other comprehensive income (loss):
Foreign currency translation adjustment	1,581	(193)	3,351	10,638
Adjustment to retirement benefit liability, net of tax	(2)	61	(8)	59
Adjustment to post employment health care benefit liability, net of tax	29	38	88	114
Other comprehensive income (loss)	1,608	(94)	3,431	10,811
Total comprehensive income	$ 22,227	$ 13,692	$ 40,815	$ 52,238

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 208,032	$ 170,177
Accounts receivable, net	166,718	124,072
Inventories	85,156	89,612
Other current assets	8,195	7,336
Total current assets	468,101	391,197
Property, plant, and equipment, net	94,488	108,304
Goodwill	321,093	304,032
Acquired intangibles	107,943	110,790
Other assets	4,672	3,922
Total assets	996,297	918,245
Current liabilities:
Accounts payable	96,181	69,944
Accrued expenses	83,264	70,392
Billings in excess of cost	18,234	11,352
Current maturities of long-term debt	400	400
Total current liabilities	198,079	152,088
Long-term debt	209,425	209,237
Deferred income taxes	38,162	38,002
Other non-current liabilities	45,200	58,038
Shareholders’ equity:
Preferred stock, $0.01 par value; authorized 10,000 shares; none outstanding	0	0
Common stock, $0.01 par value; authorized 50,000 shares; 32,275 shares and 32,085 shares issued and outstanding in 2017 and 2016	322	320
Additional paid-in capital	269,880	264,418
Retained earnings	249,386	211,748
Accumulated other comprehensive loss	(4,290)	(7,721)
Cost of 588 and 530 common shares held in treasury in 2017 and 2016	(9,867)	(7,885)
Total shareholders’ equity	505,431	460,880
Total liabilities and shareholders' equity	$ 996,297	$ 918,245

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	32,275,000	32,085,000
Treasury stock, shares	588,000	530,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash Flows from Operating Activities
Net income	$ 37,384	$ 41,427
Loss from discontinued operations	(405)	0
Income from continuing operations	37,789	41,427
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	16,427	17,551
Stock compensation expense	5,069	4,666
Net gain on sale of assets	(139)	(225)
Loss on sale of business	0	8,763
Exit activity (recoveries) costs, non-cash	(1,931)	3,876
(Benefit of) provision for deferred income taxes	(136)	355
Other, net	1,411	735
Changes in operating assets and liabilities, excluding the effects of acquisitions:
Accounts receivable	(42,310)	3,796
Inventories	2,016	9,738
Other current assets and other assets	(2,002)	(1,901)
Accounts payable	25,134	2,367
Accrued expenses and other non-current liabilities	7,503	11,038
Net cash provided by operating activities	48,831	102,186
Cash Flows from Investing Activities
Cash paid for acquisitions, net of cash acquired	(18,494)	(2,314)
Net proceeds from sale of property and equipment	12,935	249
Purchases of property, plant, and equipment	(5,152)	(7,600)
Net proceeds from sale of business	0	8,250
Other, net	0	1,118
Net cash used in investing activities	(10,711)	(297)
Cash Flows from Financing Activities
Payment of debt issuance costs	0	54
Purchase of treasury stock at market prices	(1,982)	(1,178)
Net proceeds from issuance of common stock	649	2,892
Net cash (used in) provided by financing activities	(1,733)	1,260
Effect of exchange rate changes on cash	1,468	1,055
Net increase in cash and cash equivalents	37,855	104,204
Cash and cash equivalents at beginning of year	170,177	68,858
Cash and cash equivalents at end of period	$ 208,032	$ 173,062

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative Effect of New Accounting Principle in Period of Adoption	$ 0		$ (254)	$ 254
Balance, shares at Dec. 31, 2016		32,085				530
Balance, value at Dec. 31, 2016	460,880	$ 320	264,418	211,748	$ (7,721)	$ (7,885)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	37,384
Foreign currency translation adjustment	3,351				3,351
Adjustment to retirement benefit liability, net of taxes of ($5)	(8)				(8)
Adjustment to post employment health care benefit liability, net of taxes of $54	88				88
Stock compensation expense	5,069		5,069
Stock options exercised, shares		40
Stock options exercised	649	$ 0	649
Issuance of restricted stock, shares		2
Issuance of restricted stock	0	$ 0	0
Net settlement of restricted stock units, shares		148				58
Net settlement of restricted stock units	(1,982)	$ 2	(2)			$ (1,982)
Balance, shares at Sep. 30, 2017		32,275				588
Balance, value at Sep. 30, 2017	$ 505,431	$ 322	$ 269,880	$ 249,386	$ (4,290)	$ (9,867)

Consolidated Statement of Shar8

Consolidated Statement of Shareholders' Equity (Parenthetical) $ in Thousands	9 Months Ended
	Sep. 30, 2017USD ($)
Statement of Stockholders' Equity [Abstract]
Adjustment to pension benefit liability, taxes	$ 1
Adjustment to post-retirement health care benefit liability, taxes	$ (22)

Consolidated Financial Statemen

Consolidated Financial Statements	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
CONSOLIDATED FINANCIAL STATEMENTS	CONSOLIDATED FINANCIAL STATEMENTS The accompanying unaudited consolidated financial statements have been prepared by management in accordance with U.S. generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. In the opinion of management, all adjustments consisting of normal recurring adjustments considered necessary for the fair presentation of results for the interim period have been included. The results of operations for the three and nine month periods ended September 30, 2017 are not necessarily indicative of the results expected for the full year. The Company is subject to reduced activity in the first and fourth quarters as colder, inclement weather reduces order rates from end markets it serves. The accompanying unaudited consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in our annual Form 10-K for the year ended December 31, 2016 . Certain prior year amounts have been reclassified to conform to current year's presentation. Refer to Note 2 for a summary of ASUs we adopted during 2017 and the related financial statement impact.

Recent Accounting Pronouncement

Recent Accounting Pronouncements (Notes)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS Recent Accounting Pronouncements Adopted Standard Description Financial Statement Effect or Other Significant Matters ASU No. 2016-09 Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting The standard simplifies the accounting for share-based payment award transactions including: income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. The provisions of this standard are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted. The Company has adopted all amendments included in this standard under each required transition method. The Company concluded there were no material changes to prior periods, except for the following: the Company (a) reclassified its prior interim period excess tax benefit for stock compensation of $941,000 on its consolidated statement of cash flows from a financing activity to an operating activity; and (b) recognized a cumulative-effect adjustment of $254,000 as an increase to retained earnings and decrease to additional paid-in capital on the Company's consolidated statement of shareholders' equity as of January 1, 2017 to reflect the change in value for a restricted stock unit liability award as of December 31, 2016, as if the award had been classified as an equity award since its respective grant date. Date of adoption: Q1 2017 Standard Description Financial Statement Effect or Other Significant Matters ASU No. 2017-04 Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment The standard eliminates the "Step 2" analysis to determine the amount of impairment realized when a reporting unit's carrying amount exceeds its fair value in its "Step 1" analysis of accounting for impairment of goodwill. The impairment charge would be the amount determined in "Step 1." The provisions of this standard are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted for annual and interim goodwill impairment testing dates after January 1, 2017. The Company has adopted this standard and it did not have any impact on the Company's consolidated financial statements. Date of Adoption: Q1 2017 ASU No. 2017-07 Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost The standard requires an employer to recognize the service cost component of net periodic pension costs and net periodic postretirement benefit costs in the same line item(s) as other compensation costs from services rendered by pertinent employees during the period. Other components of net benefit cost are required to be presented separately from the service cost component and outside a subtotal of income from operations. The provisions of this standard are effective for annual reporting periods beginning after December 15, 2017, including interim periods within those annual periods. Early adoption is permitted as of the beginning of an annual period for which financial statements (interim or annual) have not been issued or made available for issuance. The Company has adopted this standard and has applied it retrospectively for the presentation of the service cost component, as well as, other components of net periodic pension cost and net periodic postretirement benefit cost in our statement of operations. The adoption decreased selling, general, and administrative expense by $159,000 for the three months ended September 30, 2016 and $479,000 for the nine months ended September 30, 2016, and comparably increased other expense by the same amounts, respectively. This guidance did not have any impact on our balance sheet or our statement of cash flows. Date of Adoption: Q1 2017 Recent Accounting Pronouncements Not Yet Adopted Standard Description Financial Statement Effect or Other Significant Matters ASU No. 2014-09 Revenue from Contracts with Customers (Topic 606) And All Related ASUs The standard requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard also requires additional disclosures about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and assets recognized from costs incurred to obtain or fulfill a contract. The provisions of the standard, as well as all subsequently issued clarifications to the standard, are effective for fiscal years beginning after December 15, 2017 and interim periods within those fiscal years. The standard can be adopted using either a full retrospective or modified retrospective approach. The Company currently believes the most significant impact of this standard upon adoption relates to the revenue recognition for custom fabricated products within the Company's Industrial and Infrastructure Products segment. Under this standard, the Company expects to recognize revenue on an over time basis on custom fabricated products in the Industrial and Infrastructure Products segment which is a change from our current revenue recognition policy of point-in-time basis. The Company expects revenue recognition related to the remaining Industrial and Infrastructure Products segment, Residential Products segment and Renewable Energy and Conservation segment to remain substantially unchanged upon adoption of this standard. The Company has identified and is in the process of implementing appropriate changes to the Company's business processes, systems and internal controls to support recognition and disclosure under this standard. The Company currently anticipates adopting the modified retrospective transition method approach. The Company has not yet completed the process of quantifying the effects of any changes that will result from adoption. Planned date of adoption: Q1 2018 Standard Description Financial Statement Effect or Other Significant Matters ASU No. 2016-02 Leases (Topic 842) The standard requires lessees to recognize most leases as assets and liabilities on the balance sheet, but record expenses on the statement of operations in a manner similar to current accounting. For lessors, the guidance modifies the classification criteria and accounting for sales-type and direct financing leases. The standard also requires additional disclosures about leasing arrangements and requires a modified retrospective transition approach for existing leases, whereby the standard will be applied to the earliest year presented. The provisions of the standard are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of this standard on the Company's consolidated financial statements and related disclosures, including the impact on the Company's current lease portfolio from both a lessor and lessee perspective. The adoption of this standard will primarily result in an increase in the assets and liabilities on the Company's consolidated balance sheet and related disclosures. Planned date of adoption: Q1 2019 ASU No. 2016-15 Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments The standard provides guidance on eight specific cash flow issues to reduce diversity in reporting. The provisions of this standard are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the requirements of this standard and has not yet determined its impact on the Company's consolidated financial statements. Planned date of adoption: Q1 2018 ASU No. 2016-16 Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory The standard allows an entity to recognize income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. The provisions of this standard are effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods within those annual reporting periods. Early adoption is permitted as of the beginning of an annual reporting period for which financial statements (interim or annual) have not been issued or made available for issuance. The Company is currently evaluating the requirements of this standard and has not yet determined its impact on the Company's consolidated financial statements. Planned date of adoption: Q1 2018

Accounts Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE, NET Accounts receivable consists of the following (in thousands): September 30, 2017 December 31, 2016 Trade accounts receivable $ 104,031 $ 81,193 Contract receivables: Amounts billed 49,866 41,569 Costs in excess of billings 18,374 6,582 Total contract receivables 68,240 48,151 Total accounts receivable 172,271 129,344 Less allowance for doubtful accounts (5,553 ) (5,272 ) Accounts receivable $ 166,718 $ 124,072 Contract receivables are primarily associated with developers, contractors and customers in connection with the Renewable Energy and Conservation segment. Costs in excess of billings principally represent revenues recognized on contracts that were not billable as of the balance sheet date. These amounts will be billed in accordance with contract terms, generally as certain milestones are reached or upon shipment. All of the costs in excess of billings are expected to be collected within one year. In situations where billings exceed revenues recognized, the excess is included in billings in excess of cost in the Consolidated Balance Sheet.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consist of the following (in thousands): September 30, 2017 December 31, 2016 Raw material $ 41,569 $ 41,758 Work-in-process 12,123 12,268 Finished goods 31,464 35,586 Total inventories $ 85,156 $ 89,612

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS On February 22, 2017, the Company acquired all of the outstanding stock of Package Concierge. Package Concierge is a leading provider of multifamily electronic package delivery locker systems in the United States. The acquisition of Package Concierge is expected to enable the Company to expand its position in the fast-growing package delivery solutions market. The results of Package Concierge have been included in the Company's consolidated financial results since the date of acquisition (within the Company's Residential Products segment). The final aggregate purchase consideration for the acquisition of Package Concierge was $18,917,000 , which includes a working capital adjustment and certain other adjustments provided for in the stock purchase agreement. The purchase price for the acquisition was allocated to the assets acquired and liabilities assumed based upon their respective fair values. The excess consideration was recorded as goodwill and approximated $16,863,000 , which is not deductible for tax purposes. Goodwill represents future economic benefits arising from other assets acquired that could not be individually identified including workforce additions, growth opportunities, and increased presence in the building products markets. The allocation of the purchase consideration to the fair value of the assets acquired and liabilities assumed is as follows as of the date of the acquisition (in thousands): Cash $ 590 Working capital (2,071 ) Property, plant and equipment 55 Acquired intangible assets 3,600 Other assets 8 Deferred income taxes (128 ) Goodwill 16,863 Fair value of purchase consideration $ 18,917 The intangible assets acquired in this acquisition consisted of the following (in thousands): Fair Value Estimated Trademarks $ 600 Indefinite Technology 1,300 10 years Customer relationships 1,700 7 years Total $ 3,600 On October 11, 2016, the Company acquired all of the outstanding stock of Nexus Corporation ("Nexus"). Nexus is a leading provider of commercial-scale greenhouses to customers in the United States. The acquisition of Nexus is expected to enable the Company to strengthen its position in the commercial greenhouse market in the United States. The results of Nexus have been included in the Company's consolidated financial results since the date of acquisition (within the Company's Renewable Energy and Conservation segment). The final aggregate purchase consideration for the acquisition of Nexus was $23,762,000 , which includes a working capital adjustment and certain other adjustments provided for in the stock purchase agreement. At December 31, 2016 , $1,000,000 of the estimated purchase price was accrued. Upon settlement of the final purchase adjustments, $167,000 was paid in cash by the Company during the first quarter of 2017. The purchase price for the acquisition was allocated to the assets acquired and liabilities assumed based upon their respective fair values. The excess consideration was recorded as goodwill and approximated $11,451,000 , of which all is deductible for tax purposes. The allocation of the purchase consideration to the fair value of the assets acquired and liabilities assumed is as follows as of the date of the acquisition (in thousands): Cash $ 2,495 Working capital (1,109 ) Property, plant and equipment 4,702 Acquired intangible assets 6,200 Other assets 23 Goodwill 11,451 Fair value of purchase consideration $ 23,762 The intangible assets acquired in this acquisition consisted of the following (in thousands): Fair Value Estimated Trademarks $ 3,200 Indefinite Technology 1,300 15 years Customer relationships 800 11 years Backlog 900 0.25 years Total $ 6,200 The acquisitions of Package Concierge and Nexus were funded from available cash on hand. The Company incurred certain acquisition-related costs composed of legal and consulting fees, and these costs were recognized as a component of selling, general and administrative expenses in the consolidated statements of operations. The following table summarizes acquisition-related costs for the three and nine months ended September 30 (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Acquisition-related costs $ 31 $ — $ 146 $ 31

Goodwill and Related Intangible

Goodwill and Related Intangible Assets	9 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND RELATED INTANGIBLE ASSETS	GOODWILL AND RELATED INTANGIBLE ASSETS Goodwill The changes in the carrying amount of goodwill for the nine months ended September 30, 2017 are as follows (in thousands): Residential Products Industrial and Infrastructure Products Renewable Energy & Conservation Total Balance at December 31, 2016 $ 181,285 $ 53,884 $ 68,863 $ 304,032 Acquired goodwill 16,863 — — 16,863 Adjustments to prior year acquisitions — — (832 ) (832 ) Foreign currency translation — 432 598 1,030 Balance at September 30, 2017 $ 198,148 $ 54,316 $ 68,629 $ 321,093 Goodwill is recognized net of accumulated impairment losses of $235,419,000 as of September 30, 2017 and December 31, 2016 . Acquired Intangible Assets Acquired intangible assets consist of the following (in thousands): September 30, 2017 December 31, 2016 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Estimated Life Indefinite-lived intangible assets: Trademarks $ 45,153 $ — $ 44,720 $ — Indefinite Finite-lived intangible assets: Trademarks 5,882 2,921 5,808 2,427 5 to 15 Years Unpatented technology 28,020 11,523 26,720 10,041 5 to 20 Years Customer relationships 80,719 38,182 78,569 33,585 5 to 17 Years Non-compete agreements 1,649 854 1,649 623 4 to 10 Years Backlog — — 900 900 0.25 Years 116,270 53,480 113,646 47,576 Total acquired intangible assets $ 161,423 $ 53,480 $ 158,366 $ 47,576 The following table summarizes the acquired intangible asset amortization expense for the three and nine months ended September 30 (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Amortization expense $ 2,208 $ 2,159 $ 6,600 $ 6,541 Amortization expense related to acquired intangible assets for the remainder of fiscal 2017 and the next five years thereafter is estimated as follows (in thousands): 2017 $2,157 2018 $8,288 2019 $7,617 2020 $7,105 2021 $6,503 2022 $6,092

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2017
Long-term Debt, Unclassified [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt consists of the following (in thousands): September 30, 2017 December 31, 2016 Senior Subordinated 6.25% Notes $ 210,000 $ 210,000 Other debt 2,400 2,800 Less unamortized debt issuance costs (2,575 ) (3,163 ) Total debt 209,825 209,637 Less current maturities 400 400 Total long-term debt $ 209,425 $ 209,237 The Company's Fifth Amended and Restated Credit Agreement dated December 9, 2015 (the "Senior Credit Agreement") was amended to convert our secured asset based credit facility into a secured cash flow revolver, and terminates on December 9, 2020. The Senior Credit Agreement provides for a revolving credit facility and letters of credit in an aggregate amount of $300 million . The Company has the option to request additional financing from the banks to either increase the revolving credit facility to $500 million or to provide a term loan of up to $200 million . The Senior Credit Agreement contains financial covenants. As of September 30, 2017, the Company is in compliance with all covenants. Borrowings under the Senior Credit Agreement are secured by the trade receivables, inventory, personal property, equipment, and certain real property of the Company’s significant domestic subsidiaries. Interest rates on the revolving credit facility are based on the LIBOR plus an additional margin that ranges from 1.25% to 2.25% for LIBOR loans based on the Total Leverage Ratio. In addition, the revolving credit facility is subject to an undrawn commitment fee ranging between 0.20% and 0.30% based on the Total Leverage Ratio and the daily average undrawn balance. Standby letters of credit of $11,216,000 have been issued under the Senior Credit Agreement on behalf of the Company as of September 30, 2017 . These letters of credit reduce the amount otherwise available under the revolving credit facility. As of September 30, 2017 , the Company had $288,784,000 of availability under the revolving credit facility. No borrowings were outstanding under the revolving credit facility at September 30, 2017 and December 31, 2016 . On January 31, 2013 , the Company issued $210 million of 6.25% Senior Subordinated Notes ( 6.25% Notes) due February 1, 2021 .The provisions of the 6.25% Notes include, without limitation, restrictions on indebtedness, liens, and distributions from restricted subsidiaries, asset sales, affiliate transactions, dividends, and other restricted payments. Dividend payments are subject to annual limits and interest is paid semiannually on February 1 and August 1 of each year.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS An officer of one of the Company's operating segments is the owner of certain real estate properties leased for manufacturing and distribution purposes by that operating segment. The leases are in effect until June 2018 and June 2020. For the three and nine months ended September 30, 2017 and 2016, the Company incurred the following lease expense for these properties (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Cost of sales $ 262 $ 227 $ 787 $ 679

Accumulated Other Comprehensive

Accumulated Other Comprehensive (Loss) Income	9 Months Ended
	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME	ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME The cumulative balance of each component of accumulated other comprehensive loss, net of tax, is as follows (in thousands): Foreign Currency Translation Adjustment Minimum Pension Unamortized Post Retirement Health Total Pre-Tax Amount Tax (Benefit) Expense Accumulated Other Balance at December 31, 2016 $ (5,848 ) $ 197 $ (3,150 ) $ (8,801 ) $ (1,080 ) $ (7,721 ) Minimum pension and post retirement health care plan adjustments — (13 ) 142 129 49 80 Foreign currency translation adjustment 3,351 — — 3,351 — 3,351 Balance at September 30, 2017 $ (2,497 ) $ 184 $ (3,008 ) $ (5,321 ) $ (1,031 ) $ (4,290 ) The realized adjustments relating to the Company’s minimum pension liability and post retirement health care costs were reclassified from accumulated other comprehensive loss and included in other expense in the consolidated statements of operations.

Equity-Based Compensation

Equity-Based Compensation	9 Months Ended
	Sep. 30, 2017
Share-based Compensation [Abstract]
EQUITY-BASED COMPENSATION	EQUITY-BASED COMPENSATION On May 6, 2016, the shareholders of the Company authorized the Gibraltar Industries, Inc. 2016 Stock Plan for Non-Employee Directors ("Non-Employee Directors Plan"). The Non-Employee Directors Plan is a compensation plan that allows the Company to grant awards of shares of the Company's common stock to non-employee Directors of the Company. In connection with the Non-Employee Directors Plan, the Company adopted a new stock deferral plan, the Gibraltar Industries, Inc. Non-Employee Director Stock Deferral Plan ("Deferral Plan"). The Deferral Plan permits non-employee Directors of the Company to defer receipt of shares of common stock which the non-employee Director is entitled to receive pursuant to the terms of the Non-Employee Directors Plan. On May 7, 2015, the shareholders of the Company authorized the Gibraltar Industries, Inc. 2015 Equity Incentive Plan (the "Plan") and simultaneously amended the 2005 Equity Incentive Plan (the "Prior Plan") to terminate issuance of further awards from the Prior Plan. The Plan is an incentive compensation plan that allows the Company to grant equity-based incentive compensation awards to eligible participants. Awards under the Plan may be in the form of options, restricted shares, restricted units, performance shares, performance stock units, and rights. Equity Based Awards - Settled in Stock The following table provides the number of stock unit awards granted during the nine months ended September 30, which will convert to shares upon vesting, along with the weighted average grant date fair values: 2017 2016 Awards Number of Awards Weighted Average Grant Date Fair Value Number of Awards Weighted Average Grant Date Fair Value Performance stock units 108,748 $ 42.72 — $ — Restricted stock units 120,048 $ 37.14 139,982 $ 25.15 Options 25,000 $ 42.35 — $ — Deferred stock units 10,170 $ 34.42 11,945 $ 29.30 Restricted shares 2,034 $ 34.42 3,185 $ 29.30 Included in the performance stock units disclosed above are 78,482 units awarded in February 2017 and 5,266 units award in April 2017 for which the final number of units that will convert to shares will be determined based on the Company’s actual return on invested capital (ROIC) relative to the ROIC targeted for the performance period ended December 31, 2017 . Additionally, included in the performance stock units disclosed above, there were 20,000 units awarded in February 2017 and 5,000 units award in April 2017. For these awards, the final number of shares to be issued to the recipient will be determined based upon the ranking of the Company’s total shareholder return over a three (3) year performance period ended February 1, 2020 compared to the total shareholder return of companies in the S&P Small Cap Industrial Sector over such period. Performance Stock Units - Settled in Cash The Company awarded performance stock units ("PSUs") that will convert to cash after three years based upon a one year performance period in 2016 and 2015. The cost of these awards is recognized over the requisite vesting period. The PSUs earned over the performance period are determined based on the Company’s actual return on invested capital (ROIC) relative to the ROIC targeted for the performance period. During the 2016 performance period, the participants earned an aggregate of 256,000 PSUs, representing 200% of the targeted 2016 award of 128,000 . This award will convert to cash payable in January 2019. During the 2015 performance period, the participants earned an aggregate of 438,000 PSUs, representing 200% of the targeted 2015 award of 219,000 . This award will convert to cash payable in January 2018. The following table summarizes the compensation expense recognized for the PSUs, which will convert to cash, for the three and nine months ended September 30, (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 PSUs compensation (recovery) expense $ (405 ) $ 4,148 $ 1,673 $ 7,889 Management Stock Purchase Plan The Management Stock Purchase Plan ("MSPP") provides participants the ability to defer a portion of their compensation, which deferral is converted to restricted stock units, and credited to an account. Under the MSPP, the Company provides a matching award in restricted stock units equal to a percentage of the employees' compensation. Matching awards are not provided to directors. The account represents a share-based liability converted to and settled in cash which is payable to participants upon retirement or a termination of their service to the Company. The following table provides the number of restricted stock units credited to active participant accounts and the payments made with respect to restricted stock units issued under the MSPP during the nine months ended September 30, 2017 2016 Restricted stock units credited 90,754 192,380 Share-based liabilities paid (in $1000s) $ 2,392 $ 2,753

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Depending on the nature of the asset or liability, various techniques and assumptions can be used to estimate fair value. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement as follows: • Level 1 - Quoted prices in active markets for identical assets or liabilities. • Level 2 - Observable inputs other than quoted prices in active markets for similar assets and liabilities. • Level 3 - Inputs that are unobservable inputs for the asset or liability. The Company had no financial assets or liabilities measured at fair value on a recurring basis at September 30, 2017 and December 31, 2016 . The Company’s only financial instrument for which the carrying value differs from its fair value is long-term debt. At September 30, 2017 and December 31, 2016 , the fair value of outstanding debt net of unamortized debt issuance costs was $218,700,000 and $219,898,000 , respectively, compared to its carrying value of $209,825,000 and $209,637,000 , respectively. The fair value of the Company’s 6.25% Notes is classified as Level 2 within the fair value hierarchy and was estimated based on quoted market prices adjusted for unamortized debt issuance costs.

Exit Activity Costs and Asset I

Exit Activity Costs and Asset Impairments	9 Months Ended
	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
EXIT ACTIVITY COSTS AND ASSET IMPAIRMENTS	EXIT ACTIVITY COSTS AND ASSET IMPAIRMENTS The Company is in the third year of its five year planned transformation strategy formulated to transform its operations and improve its financial results over this five year period. This strategy includes an 80/20 simplification initiative which, in part, focuses the Company’s internal resources on further increasing the value provided to our customers. A result of this initiative was the identification of low-volume, low margin, internally-produced products which have been or will be outsourced or discontinued. Portfolio management, another key part of the strategy and a natural adjunct to the 80/20 initiative, is another initiative in which management conducts strategic reviews of our current portfolio for future profitable growth and greater shareholder returns. This initiative has resulted in the sale and exiting of less profitable businesses or products lines in order to enable the Company to re-allocate leadership, time, capital and resources to the highest potential platforms and businesses. Exit activity costs and asset impairment charges were incurred as a result of these initiatives. Exit activity costs were incurred during the nine months ended September 30, 2017 which related to contract termination costs, severance costs, and other moving and closing costs. These costs were the result of the closing and consolidation of facilities, relocation of inventory and equipment at those facilities and the reduction of workforce associated with the discontinued products and closed facilities. During the nine months ended September 30, 2017 , asset impairment charges incurred were more than offset by a gain on sale of assets previously impaired in 2016 as a result of businesses and product lines discontinued. Specifically, the exit of both the Company's small European residential solar racking business and the exit of the Company's U.S. bar grating product line, which commenced during the fourth quarter of 2016, transacted sales of assets during the nine months ended September 30, 2017 which resulted in a net gain. These exits were completed in the first half of 2017. During the nine months ended September 30, 2017 , asset impairment charges were incurred related to the write-down of inventory, impairment of machinery and equipment and intangible assets associated with either discontinued product lines or the reduction of manufactured goods offered within a product line. These assets were written down to their sale or scrap value, and were subsequently sold or disposed of. During the nine months ended September 30, 2017 , the Company closed three facilities as a result of this strategy. During the nine months ended September 30, 2016 , the Company incurred asset impairment charges and exit activity costs resulting from the above strategy as well. As a result of these initiatives, the Company sold its European industrial manufacturing business to a third party in April 2016, as well as closed four other facilities during the first nine months of 2016 . The following tables set forth the asset impairment charges and exit activity costs incurred by segment during the three and nine months ended September 30, related to the restructuring activities described above (in thousands): Three Months Ended 2017 2016 Inventory write-downs &/or asset impairment recoveries, net Exit activity costs Total Inventory write-downs &/or asset impairment charges Exit activity costs Total Residential Products $ 442 $ 566 $ 1,008 $ 373 $ 207 $ 580 Industrial & Infrastructure Products 98 (12 ) 86 2,429 756 3,185 Renewable Energy & Conservation 266 191 457 — — — Corporate — 16 16 — — — Total exit activity costs & asset impairments $ 806 $ 761 $ 1,567 $ 2,802 $ 963 $ 3,765 Nine Months Ended 2017 2016 Inventory write-downs &/or asset impairment recoveries, net Exit activity costs Total Inventory write-downs &/or asset impairment charges Exit activity costs Total Residential Products $ 295 $ 958 $ 1,253 $ 1,179 $ 677 $ 1,856 Industrial & Infrastructure Products (2,492 ) 2,959 467 2,697 2,019 4,716 Renewable Energy & Conservation 266 2,610 2,876 — — — Corporate — 179 179 — — — Total exit activity costs & asset impairments $ (1,931 ) $ 6,706 $ 4,775 $ 3,876 $ 2,696 $ 6,572 The following table provides a summary of where the asset impairments and exit activity costs were recorded in the statement of operations for the three and nine months ended September 30, (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Cost of sales $ 860 $ 3,433 $ 382 $ 5,111 Selling, general, and administrative expense 707 332 4,393 1,461 Net asset impairment and exit activity charges $ 1,567 $ 3,765 $ 4,775 $ 6,572 The following table reconciles the beginning and ending liability for exit activity costs relating to the Company’s facility consolidation efforts (in thousands): 2017 2016 Balance at January 1 $ 3,744 $ 603 Exit activity costs recognized 6,706 2,696 Cash payments (9,207 ) (2,182 ) Balance at September 30 $ 1,243 $ 1,117 As noted above, the Company sold its European industrial manufacturing business to a third party on April 15, 2016 from its Industrial and Infrastructure Products segment. This divestiture did not meet the criteria to be reported as a discontinued operation as it does not represent a strategic shift that has or will have a major effect on the Company’s operations. Similarly, neither the exiting of the Company’s small European residential solar racking business nor its U.S. bar grating product line met the criteria to be reported as a discontinued operation for the year ended December 31, 2016. Therefore, prior period results of continuing operations have not been restated to exclude the impact of the divested and existed businesses' financial results. The pretax loss on sale of the European industrial manufacturing business is presented within other expense (income) in the consolidated statement of operations. The costs related to the exit of the Company's small European residential solar racking business and its U.S. bar grating product line are reflected in the above tables.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The following table summarizes the provision for income taxes for continuing operations (in thousands) for the three and nine months ended September 30, and the applicable effective tax rates: Three Months Ended Nine Months Ended 2017 2016 2017 2016 Provision for income taxes $ 11,184 $ 8,952 $ 21,090 $ 12,131 Effective tax rate 35.2 % 39.4 % 35.8 % 22.7 % The effective tax rate for the three months and nine months ended September 30, 2017 was greater than the U.S. federal statutory rate of 35% due to state taxes and $2.2 million of pretax losses generated by the European residential solar racking business for which no tax benefit has been recorded, as such benefit is not expected to be realizable, partially offset by net deductible permanent differences and favorable discrete items. The effective tax rate for the third quarter of 2016 exceeded the U.S. federal statutory rate of 35% due to state taxes and unfavorable discrete items. The effective tax rate for the nine months ended September 30, 2016 was less than the U.S. federal statutory rate of 35% due to deductible permanent differences and favorable discrete items partially offset by state taxes. The Company recorded a discrete tax benefit of $11.4 million during the nine months ended September 30, 2016 due to the effect of a worthless stock deduction and an associated bad debt deduction of inter-company debt resulting from the sale of its European industrial manufacturing business to a third party. The amount of this benefit was subsequently adjusted and reduced by $4.8 million in the fourth quarter of 2016.

Earnings per Share

Earnings per Share	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Basic earnings and diluted weighted-average shares outstanding are as follows for the three and nine months ended September 30, (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Numerator: Income from continuing operations $ 20,619 $ 13,786 $ 37,789 $ 41,427 Loss from discontinued operations — — (405 ) — Net income available to common shareholders $ 20,619 $ 13,786 $ 37,384 $ 41,427 Denominator for basic earnings per share: Weighted average shares outstanding 31,703 31,579 31,700 31,493 Denominator for diluted earnings per share: Weighted average shares outstanding 31,703 31,579 31,700 31,493 Common stock options and restricted stock 507 597 516 512 Weighted average shares and conversions 32,210 32,176 32,216 32,005 The weighted average number of diluted shares does not include potential anti-dilutive common shares aggregating 489,000 and 621,000 for the three months ended September 30, 2017 and 2016 , respectively, and 523,000 and 690,000 for the nine months ended September 30, 2017 and 2016 , respectively .

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2017
Segment Reporting Information, Revenue for Reportable Segment [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company is organized into three reportable segments on the basis of the production process and products and services provided by each segment, identified as follows: (i) Residential Products, which primarily includes roof and foundation ventilation products, mail and parcel storage products, rain dispersion products and roofing accessories; (ii) Industrial and Infrastructure Products, which primarily includes expanded and perforated metal, expansion joints and structural bearings; and (iii) Renewable Energy and Conservation, which primarily includes designing, engineering, manufacturing and installation of solar racking systems and greenhouse structures. When determining the reportable segments, the Company aggregated operating segments based on their similar economic and operating characteristics. The following table illustrates certain measurements used by management to assess performance of the segments described above for the three and nine months ended September 30, (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Net sales: Residential Products $ 129,501 $ 117,957 $ 361,304 $ 338,069 Renewable Energy and Conservation 88,135 82,008 202,690 204,648 Industrial and Infrastructure Products 57,162 73,193 165,806 234,590 Less: Intersegment sales (224 ) (424 ) (994 ) (1,164 ) Net Industrial and Infrastructure Products 56,938 72,769 164,812 233,426 Total consolidated net sales $ 274,574 $ 272,734 $ 728,806 $ 776,143 Income from operations: Residential Products $ 23,764 $ 19,407 $ 61,984 $ 52,363 Renewable Energy and Conservation 11,549 16,366 18,381 34,969 Industrial and Infrastructure Products 2,554 1,913 5,914 11,429 Unallocated Corporate Expenses (2,174 ) (11,164 ) (15,977 ) (25,902 ) Total income from operations $ 35,693 $ 26,522 $ 70,302 $ 72,859

Supplemental Financial Informat

Supplemental Financial Information	9 Months Ended
	Sep. 30, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
SUPPLEMENTAL FINANCIAL INFORMATION	SUPPLEMENTAL FINANCIAL INFORMATION The following information sets forth the consolidating summary financial statements of the issuer (Gibraltar Industries, Inc.) and guarantors, which guarantee the 6.25% Notes due February 1, 2021 , and the non-guarantors. The guarantors are 100% owned domestic subsidiaries of the issuer and the guarantees are full, unconditional, joint and several. Investments in subsidiaries are accounted for by the parent using the equity method of accounting. The guarantor subsidiaries and non-guarantor subsidiaries are presented on a combined basis. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions. GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF OPERATIONS THREE MONTHS ENDED SEPTEMBER 30, 2017 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 264,448 $ 15,514 $ (5,388 ) $ 274,574 Cost of sales — 198,103 12,844 (5,108 ) 205,839 Gross profit — 66,345 2,670 (280 ) 68,735 Selling, general, and administrative expense 34 31,003 2,005 — 33,042 (Loss) income from operations (34 ) 35,342 665 (280 ) 35,693 Interest expense (income) 3,402 105 (21 ) — 3,486 Other expense — 100 304 — 404 (Loss) income before taxes (3,436 ) 35,137 382 (280 ) 31,803 (Benefit of) provision for income taxes (1,124 ) 12,219 89 — 11,184 Equity in earnings from subsidiaries 23,211 293 — (23,504 ) — Net income $ 20,899 $ 23,211 $ 293 $ (23,784 ) $ 20,619 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF OPERATIONS THREE MONTHS ENDED SEPTEMBER 30, 2016 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 265,657 $ 15,799 $ (8,722 ) $ 272,734 Cost of sales — 202,199 11,721 (9,073 ) 204,847 Gross profit — 63,458 4,078 351 67,887 Selling, general, and administrative expense 94 38,505 2,766 — 41,365 (Loss) income from operations (94 ) 24,953 1,312 351 26,522 Interest expense (income) 3,403 241 (19 ) — 3,625 Other expense (income) 230 24 (95 ) — 159 (Loss) income before taxes (3,727 ) 24,688 1,426 351 22,738 (Benefit of) provision for income taxes (1,416 ) 10,804 (436 ) — 8,952 Equity in earnings from subsidiaries 15,746 1,862 — (17,608 ) — Net income $ 13,435 $ 15,746 $ 1,862 $ (17,257 ) $ 13,786 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF OPERATIONS NINE MONTHS ENDED SEPTEMBER 30, 2017 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 700,848 $ 37,383 $ (9,425 ) $ 728,806 Cost of sales — 527,389 30,565 (8,963 ) 548,991 Gross profit — 173,459 6,818 (462 ) 179,815 Selling, general, and administrative expense 111 101,190 8,212 — 109,513 (Loss) income from operations (111 ) 72,269 (1,394 ) (462 ) 70,302 Interest expense (income) 10,207 459 (54 ) — 10,612 Other expense — 345 466 — 811 (Loss) income before taxes (10,318 ) 71,465 (1,806 ) (462 ) 58,879 (Benefit of) provision for income taxes (3,808 ) 24,957 (59 ) — 21,090 (Loss) income from continuing operations (6,510 ) 46,508 (1,747 ) (462 ) 37,789 Discontinued operations: Loss from discontinued operations before taxes — (644 ) — — (644 ) Benefit of income taxes — (239 ) — — (239 ) Loss from discontinued operations — (405 ) — — (405 ) Equity in earnings (loss) from subsidiaries 44,356 (1,747 ) — (42,609 ) — Net income (loss) $ 37,846 $ 44,356 $ (1,747 ) $ (43,071 ) $ 37,384 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF OPERATIONS NINE MONTHS ENDED SEPTEMBER 30, 2016 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 728,782 $ 63,014 $ (15,653 ) $ 776,143 Cost of sales — 551,195 49,436 (15,368 ) 585,263 Gross profit — 177,587 13,578 (285 ) 190,880 Selling, general, and administrative expense 14,268 99,622 4,131 — 118,021 (Loss) income from operations (14,268 ) 77,965 9,447 (285 ) 72,859 Interest expense (income) 10,207 836 (61 ) — 10,982 Other expense (income) 8,717 465 (863 ) — 8,319 (Loss) income before taxes (33,192 ) 76,664 10,371 (285 ) 53,558 (Benefit of) provision for income taxes (10,898 ) 22,189 840 — 12,131 Equity in earnings from subsidiaries 64,006 9,531 — (73,537 ) — Net income $ 41,712 $ 64,006 $ 9,531 $ (73,822 ) $ 41,427 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME THREE MONTHS ENDED SEPTEMBER 30, 2017 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net income $ 20,899 $ 23,211 $ 293 $ (23,784 ) $ 20,619 Other comprehensive income (loss): Foreign currency translation adjustment — — 1,581 — 1,581 Adjustment to retirement benefit liability, net of tax — (2 ) — — (2 ) Adjustment to post employment health care benefit liability, net of tax — 29 — — 29 Other comprehensive income — 27 1,581 — 1,608 Total comprehensive income $ 20,899 $ 23,238 $ 1,874 $ (23,784 ) $ 22,227 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME THREE MONTHS ENDED SEPTEMBER 30, 2016 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net income $ 13,435 $ 15,746 $ 1,862 $ (17,257 ) $ 13,786 Other comprehensive income (loss): Foreign currency translation adjustment — — (193 ) — (193 ) Adjustment to retirement benefit liability, net of tax — 61 — — 61 Adjustment to post employment health care benefit liability, net of tax — 38 — — 38 Other comprehensive income (loss) — 99 (193 ) — (94 ) Total comprehensive income $ 13,435 $ 15,845 $ 1,669 $ (17,257 ) $ 13,692 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME NINE MONTHS ENDED SEPTEMBER 30, 2017 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net income (loss) $ 37,846 $ 44,356 $ (1,747 ) $ (43,071 ) $ 37,384 Other comprehensive income (loss): Foreign currency translation adjustment — — 3,351 — 3,351 Adjustment to retirement benefit liability, net of tax — (8 ) — — (8 ) Adjustment to post employment health care benefit liability, net of tax — 88 — — 88 Other comprehensive income — 80 3,351 — 3,431 Total comprehensive income $ 37,846 $ 44,436 $ 1,604 $ (43,071 ) $ 40,815 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME NINE MONTHS ENDED SEPTEMBER 30, 2016 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net income $ 41,712 $ 64,006 $ 9,531 $ (73,822 ) $ 41,427 Other comprehensive income: Foreign currency translation adjustment — — 10,638 — 10,638 Adjustment to retirement benefit liability, net of tax — 59 — — 59 Adjustment to post employment health care benefit liability, net of tax — 114 — — 114 Other comprehensive income — 173 10,638 — 10,811 Total comprehensive income $ 41,712 $ 64,179 $ 20,169 $ (73,822 ) $ 52,238 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING BALANCE SHEETS SEPTEMBER 30, 2017 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Assets Current assets: Cash and cash equivalents $ — $ 182,827 $ 25,205 $ — $ 208,032 Accounts receivable, net — 158,877 7,841 — 166,718 Intercompany balances (18,097 ) 21,351 (3,254 ) — — Inventories — 80,771 4,385 — 85,156 Other current assets 4,036 (32 ) 4,191 — 8,195 Total current assets (14,061 ) 443,794 38,368 — 468,101 Property, plant, and equipment, net — 90,933 3,555 — 94,488 Goodwill — 298,331 22,762 — 321,093 Acquired intangibles — 99,060 8,883 — 107,943 Other assets — 4,672 — — 4,672 Investment in subsidiaries 730,080 60,844 — (790,924 ) — $ 716,019 $ 997,634 $ 73,568 $ (790,924 ) $ 996,297 Liabilities and Shareholders’ Equity Current liabilities: Accounts payable $ — $ 91,499 $ 4,682 $ — $ 96,181 Accrued expenses 2,188 79,332 1,744 — 83,264 Billings in excess of cost — 14,578 3,656 18,234 Current maturities of long-term debt — 400 — — 400 Total current liabilities 2,188 185,809 10,082 — 198,079 Long-term debt 208,400 1,025 — — 209,425 Deferred income taxes — 35,520 2,642 — 38,162 Other non-current liabilities — 45,200 — — 45,200 Shareholders’ equity 505,431 730,080 60,844 (790,924 ) 505,431 $ 716,019 $ 997,634 $ 73,568 $ (790,924 ) $ 996,297 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING BALANCE SHEETS DECEMBER 31, 2016 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Assets Current assets: Cash and cash equivalents $ — $ 143,826 $ 26,351 $ — $ 170,177 Accounts receivable, net — 117,526 6,546 — 124,072 Intercompany balances (615 ) 6,152 (5,537 ) — — Inventories — 85,483 4,129 — 89,612 Other current assets 13,783 (10,070 ) 3,623 — 7,336 Total current assets 13,168 342,917 35,112 — 391,197 Property, plant, and equipment, net — 104,642 3,662 — 108,304 Goodwill — 282,300 21,732 — 304,032 Acquired intangibles — 101,520 9,270 — 110,790 Other assets — 3,922 — — 3,922 Investment in subsidiaries 663,118 58,477 — (721,595 ) — $ 676,286 $ 893,778 $ 69,776 $ (721,595 ) $ 918,245 Liabilities and Shareholders’ Equity Current liabilities: Accounts payable $ — $ 66,363 $ 3,581 $ — $ 69,944 Accrued expenses 7,369 60,004 3,019 — 70,392 Billings in excess of cost — 9,301 2,051 — 11,352 Current maturities of long-term debt — 400 — — 400 Total current liabilities 7,369 136,068 8,651 — 152,088 Long-term debt 208,037 1,200 — — 209,237 Deferred income taxes — 35,354 2,648 — 38,002 Other non-current liabilities — 58,038 — — 58,038 Shareholders’ equity 460,880 663,118 58,477 (721,595 ) 460,880 $ 676,286 $ 893,778 $ 69,776 $ (721,595 ) $ 918,245 GIBRALTAR INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS NINE MONTHS ENDED SEPTEMBER 30, 2017 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Cash Flows from Operating Activities Net cash (used in) provided by operating activities $ (15,136 ) $ 64,702 $ (735 ) $ — $ 48,831 Cash Flows from Investing Activities Cash paid for acquisitions — (18,494 ) — — (18,494 ) Net proceeds from sale of property and equipment — 12,935 — — 12,935 Purchases of property, plant, and equipment — (4,929 ) (223 ) — (5,152 ) Net cash used in investing activities — (10,488 ) (223 ) — (10,711 ) Cash Flows from Financing Activities Long-term debt payments — (400 ) — — (400 ) Purchase of treasury stock at market prices (1,982 ) — — — (1,982 ) Net proceeds from issuance of common stock 649 — — — 649 Intercompany financing 16,469 (14,813 ) (1,656 ) — — Net cash provided by (used in) financing activities 15,136 (15,213 ) (1,656 ) — (1,733 ) Effect of exchange rate changes on cash — — 1,468 — 1,468 Net increase (decrease) in cash and cash equivalents — 39,001 (1,146 ) — 37,855 Cash and cash equivalents at beginning of year — 143,826 26,351 — 170,177 Cash and cash equivalents at end of period $ — $ 182,827 $ 25,205 $ — $ 208,032 GIBRALTAR INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS NINE MONTHS ENDED SEPTEMBER 30, 2016 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Cash Flows from Operating Activities Net cash (used in) provided by operating activities $ (34,186 ) $ 119,790 $ 16,582 $ — $ 102,186 Cash Flows from Investing Activities Cash paid for acquisitions — (2,314 ) — — (2,314 ) Net proceeds from sale of property and equipment — 220 29 — 249 Purchases of property, plant, and equipment — (7,177 ) (423 ) — (7,600 ) Net proceeds from sale of business — — 8,250 — 8,250 Other, net — 1,118 — — 1,118 Net cash (used in) provided by investing activities — (8,153 ) 7,856 — (297 ) Cash Flows from Financing Activities Long-term debt payments — (400 ) — — (400 ) Payment of debt issuance costs — (54 ) — — (54 ) Purchase of treasury stock at market prices (1,178 ) — — — (1,178 ) Net proceeds from issuance of common stock 2,892 — — — 2,892 Intercompany financing 32,472 (996 ) (31,476 ) — — Net cash provided by (used in) financing activities 34,186 (1,450 ) (31,476 ) — 1,260 Effect of exchange rate changes on cash — — 1,055 — 1,055 Net increase (decrease) in cash and cash equivalents — 110,187 (5,983 ) — 104,204 Cash and cash equivalents at beginning of year — 39,597 29,261 — 68,858 Cash and cash equivalents at end of period $ — $ 149,784 $ 23,278 $ — $ 173,062

Recent Accounting Pronounceme25

Recent Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements Adopted Standard Description Financial Statement Effect or Other Significant Matters ASU No. 2016-09 Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting The standard simplifies the accounting for share-based payment award transactions including: income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. The provisions of this standard are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted. The Company has adopted all amendments included in this standard under each required transition method. The Company concluded there were no material changes to prior periods, except for the following: the Company (a) reclassified its prior interim period excess tax benefit for stock compensation of $941,000 on its consolidated statement of cash flows from a financing activity to an operating activity; and (b) recognized a cumulative-effect adjustment of $254,000 as an increase to retained earnings and decrease to additional paid-in capital on the Company's consolidated statement of shareholders' equity as of January 1, 2017 to reflect the change in value for a restricted stock unit liability award as of December 31, 2016, as if the award had been classified as an equity award since its respective grant date. Date of adoption: Q1 2017 Standard Description Financial Statement Effect or Other Significant Matters ASU No. 2017-04 Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment The standard eliminates the "Step 2" analysis to determine the amount of impairment realized when a reporting unit's carrying amount exceeds its fair value in its "Step 1" analysis of accounting for impairment of goodwill. The impairment charge would be the amount determined in "Step 1." The provisions of this standard are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted for annual and interim goodwill impairment testing dates after January 1, 2017. The Company has adopted this standard and it did not have any impact on the Company's consolidated financial statements. Date of Adoption: Q1 2017 ASU No. 2017-07 Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost The standard requires an employer to recognize the service cost component of net periodic pension costs and net periodic postretirement benefit costs in the same line item(s) as other compensation costs from services rendered by pertinent employees during the period. Other components of net benefit cost are required to be presented separately from the service cost component and outside a subtotal of income from operations. The provisions of this standard are effective for annual reporting periods beginning after December 15, 2017, including interim periods within those annual periods. Early adoption is permitted as of the beginning of an annual period for which financial statements (interim or annual) have not been issued or made available for issuance. The Company has adopted this standard and has applied it retrospectively for the presentation of the service cost component, as well as, other components of net periodic pension cost and net periodic postretirement benefit cost in our statement of operations. The adoption decreased selling, general, and administrative expense by $159,000 for the three months ended September 30, 2016 and $479,000 for the nine months ended September 30, 2016, and comparably increased other expense by the same amounts, respectively. This guidance did not have any impact on our balance sheet or our statement of cash flows. Date of Adoption: Q1 2017 Recent Accounting Pronouncements Not Yet Adopted Standard Description Financial Statement Effect or Other Significant Matters ASU No. 2014-09 Revenue from Contracts with Customers (Topic 606) And All Related ASUs The standard requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard also requires additional disclosures about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and assets recognized from costs incurred to obtain or fulfill a contract. The provisions of the standard, as well as all subsequently issued clarifications to the standard, are effective for fiscal years beginning after December 15, 2017 and interim periods within those fiscal years. The standard can be adopted using either a full retrospective or modified retrospective approach. The Company currently believes the most significant impact of this standard upon adoption relates to the revenue recognition for custom fabricated products within the Company's Industrial and Infrastructure Products segment. Under this standard, the Company expects to recognize revenue on an over time basis on custom fabricated products in the Industrial and Infrastructure Products segment which is a change from our current revenue recognition policy of point-in-time basis. The Company expects revenue recognition related to the remaining Industrial and Infrastructure Products segment, Residential Products segment and Renewable Energy and Conservation segment to remain substantially unchanged upon adoption of this standard. The Company has identified and is in the process of implementing appropriate changes to the Company's business processes, systems and internal controls to support recognition and disclosure under this standard. The Company currently anticipates adopting the modified retrospective transition method approach. The Company has not yet completed the process of quantifying the effects of any changes that will result from adoption. Planned date of adoption: Q1 2018 Standard Description Financial Statement Effect or Other Significant Matters ASU No. 2016-02 Leases (Topic 842) The standard requires lessees to recognize most leases as assets and liabilities on the balance sheet, but record expenses on the statement of operations in a manner similar to current accounting. For lessors, the guidance modifies the classification criteria and accounting for sales-type and direct financing leases. The standard also requires additional disclosures about leasing arrangements and requires a modified retrospective transition approach for existing leases, whereby the standard will be applied to the earliest year presented. The provisions of the standard are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of this standard on the Company's consolidated financial statements and related disclosures, including the impact on the Company's current lease portfolio from both a lessor and lessee perspective. The adoption of this standard will primarily result in an increase in the assets and liabilities on the Company's consolidated balance sheet and related disclosures. Planned date of adoption: Q1 2019 ASU No. 2016-15 Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments The standard provides guidance on eight specific cash flow issues to reduce diversity in reporting. The provisions of this standard are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the requirements of this standard and has not yet determined its impact on the Company's consolidated financial statements. Planned date of adoption: Q1 2018 ASU No. 2016-16 Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory The standard allows an entity to recognize income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. The provisions of this standard are effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods within those annual reporting periods. Early adoption is permitted as of the beginning of an annual reporting period for which financial statements (interim or annual) have not been issued or made available for issuance. The Company is currently evaluating the requirements of this standard and has not yet determined its impact on the Company's consolidated financial statements. Planned date of adoption: Q1 2018

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
Schedule of Accounts Receivable	Accounts receivable consists of the following (in thousands): September 30, 2017 December 31, 2016 Trade accounts receivable $ 104,031 $ 81,193 Contract receivables: Amounts billed 49,866 41,569 Costs in excess of billings 18,374 6,582 Total contract receivables 68,240 48,151 Total accounts receivable 172,271 129,344 Less allowance for doubtful accounts (5,553 ) (5,272 ) Accounts receivable $ 166,718 $ 124,072

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Schedule Of Inventories	Inventories consist of the following (in thousands): September 30, 2017 December 31, 2016 Raw material $ 41,569 $ 41,758 Work-in-process 12,123 12,268 Finished goods 31,464 35,586 Total inventories $ 85,156 $ 89,612

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Allocation Of Purchase Consideration To The Assets Acquired And Liabilities Assumed	The allocation of the purchase consideration to the fair value of the assets acquired and liabilities assumed is as follows as of the date of the acquisition (in thousands): Cash $ 2,495 Working capital (1,109 ) Property, plant and equipment 4,702 Acquired intangible assets 6,200 Other assets 23 Goodwill 11,451 Fair value of purchase consideration $ 23,762 The allocation of the purchase consideration to the fair value of the assets acquired and liabilities assumed is as follows as of the date of the acquisition (in thousands): Cash $ 590 Working capital (2,071 ) Property, plant and equipment 55 Acquired intangible assets 3,600 Other assets 8 Deferred income taxes (128 ) Goodwill 16,863 Fair value of purchase consideration $ 18,917
Intangible Assets Acquired	The intangible assets acquired in this acquisition consisted of the following (in thousands): Fair Value Estimated Trademarks $ 3,200 Indefinite Technology 1,300 15 years Customer relationships 800 11 years Backlog 900 0.25 years Total $ 6,200 The intangible assets acquired in this acquisition consisted of the following (in thousands): Fair Value Estimated Trademarks $ 600 Indefinite Technology 1,300 10 years Customer relationships 1,700 7 years Total $ 3,600
Separately Recognized Transactions	The following table summarizes acquisition-related costs for the three and nine months ended September 30 (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Acquisition-related costs $ 31 $ — $ 146 $ 31

Goodwill and Related Intangib29

Goodwill and Related Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule Of Changes In Carrying Amount Of Goodwill	The changes in the carrying amount of goodwill for the nine months ended September 30, 2017 are as follows (in thousands): Residential Products Industrial and Infrastructure Products Renewable Energy & Conservation Total Balance at December 31, 2016 $ 181,285 $ 53,884 $ 68,863 $ 304,032 Acquired goodwill 16,863 — — 16,863 Adjustments to prior year acquisitions — — (832 ) (832 ) Foreign currency translation — 432 598 1,030 Balance at September 30, 2017 $ 198,148 $ 54,316 $ 68,629 $ 321,093
Schedule Of Acquired Intangible Assets	Acquired intangible assets consist of the following (in thousands): September 30, 2017 December 31, 2016 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Estimated Life Indefinite-lived intangible assets: Trademarks $ 45,153 $ — $ 44,720 $ — Indefinite Finite-lived intangible assets: Trademarks 5,882 2,921 5,808 2,427 5 to 15 Years Unpatented technology 28,020 11,523 26,720 10,041 5 to 20 Years Customer relationships 80,719 38,182 78,569 33,585 5 to 17 Years Non-compete agreements 1,649 854 1,649 623 4 to 10 Years Backlog — — 900 900 0.25 Years 116,270 53,480 113,646 47,576 Total acquired intangible assets $ 161,423 $ 53,480 $ 158,366 $ 47,576
Schedule of Acquired Intangible Asset Amortization Expense	The following table summarizes the acquired intangible asset amortization expense for the three and nine months ended September 30 (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Amortization expense $ 2,208 $ 2,159 $ 6,600 $ 6,541
Schedule Of Amortization Expense	Amortization expense related to acquired intangible assets for the remainder of fiscal 2017 and the next five years thereafter is estimated as follows (in thousands): 2017 $2,157 2018 $8,288 2019 $7,617 2020 $7,105 2021 $6,503 2022 $6,092

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2017
Long-term Debt, Unclassified [Abstract]
Schedule Of Long-Term Debt	Long-term debt consists of the following (in thousands): September 30, 2017 December 31, 2016 Senior Subordinated 6.25% Notes $ 210,000 $ 210,000 Other debt 2,400 2,800 Less unamortized debt issuance costs (2,575 ) (3,163 ) Total debt 209,825 209,637 Less current maturities 400 400 Total long-term debt $ 209,425 $ 209,237

Related Party Transactions Rela

Related Party Transactions Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Lease Expense for Certain Real Estate Properties Leased	For the three and nine months ended September 30, 2017 and 2016, the Company incurred the following lease expense for these properties (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Cost of sales $ 262 $ 227 $ 787 $ 679

Accumulated Other Comprehensi32

Accumulated Other Comprehensive (Loss) Income (Tables)	9 Months Ended
	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule Of Components Of Accumulated Other Comprehensive Loss	The cumulative balance of each component of accumulated other comprehensive loss, net of tax, is as follows (in thousands): Foreign Currency Translation Adjustment Minimum Pension Unamortized Post Retirement Health Total Pre-Tax Amount Tax (Benefit) Expense Accumulated Other Balance at December 31, 2016 $ (5,848 ) $ 197 $ (3,150 ) $ (8,801 ) $ (1,080 ) $ (7,721 ) Minimum pension and post retirement health care plan adjustments — (13 ) 142 129 49 80 Foreign currency translation adjustment 3,351 — — 3,351 — 3,351 Balance at September 30, 2017 $ (2,497 ) $ 184 $ (3,008 ) $ (5,321 ) $ (1,031 ) $ (4,290 )

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2017
Share-based Compensation [Abstract]
Schedule Of Number Of Awards And Weighted Average Grant Date Fair Value	The following table provides the number of stock unit awards granted during the nine months ended September 30, which will convert to shares upon vesting, along with the weighted average grant date fair values: 2017 2016 Awards Number of Awards Weighted Average Grant Date Fair Value Number of Awards Weighted Average Grant Date Fair Value Performance stock units 108,748 $ 42.72 — $ — Restricted stock units 120,048 $ 37.14 139,982 $ 25.15 Options 25,000 $ 42.35 — $ — Deferred stock units 10,170 $ 34.42 11,945 $ 29.30 Restricted shares 2,034 $ 34.42 3,185 $ 29.30
Schedule of PSU Conversion	During the 2016 performance period, the participants earned an aggregate of 256,000 PSUs, representing 200% of the targeted 2016 award of 128,000 . This award will convert to cash payable in January 2019.
Schedule Of Compensation Expense Recognized From Change In Fair Value And Vesting Of Performance Stock Units	The following table summarizes the compensation expense recognized for the PSUs, which will convert to cash, for the three and nine months ended September 30, (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 PSUs compensation (recovery) expense $ (405 ) $ 4,148 $ 1,673 $ 7,889
Management Stock Purchase Plan	The following table provides the number of restricted stock units credited to active participant accounts and the payments made with respect to restricted stock units issued under the MSPP during the nine months ended September 30, 2017 2016 Restricted stock units credited 90,754 192,380 Share-based liabilities paid (in $1000s) $ 2,392 $ 2,753

Exit Activity Costs and Asset34

Exit Activity Costs and Asset Impairments (Tables)	9 Months Ended
	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
Summary Of Exit Activity Costs And Asset Impairments	The following table provides a summary of where the asset impairments and exit activity costs were recorded in the statement of operations for the three and nine months ended September 30, (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Cost of sales $ 860 $ 3,433 $ 382 $ 5,111 Selling, general, and administrative expense 707 332 4,393 1,461 Net asset impairment and exit activity charges $ 1,567 $ 3,765 $ 4,775 $ 6,572 The following tables set forth the asset impairment charges and exit activity costs incurred by segment during the three and nine months ended September 30, related to the restructuring activities described above (in thousands): Three Months Ended 2017 2016 Inventory write-downs &/or asset impairment recoveries, net Exit activity costs Total Inventory write-downs &/or asset impairment charges Exit activity costs Total Residential Products $ 442 $ 566 $ 1,008 $ 373 $ 207 $ 580 Industrial & Infrastructure Products 98 (12 ) 86 2,429 756 3,185 Renewable Energy & Conservation 266 191 457 — — — Corporate — 16 16 — — — Total exit activity costs & asset impairments $ 806 $ 761 $ 1,567 $ 2,802 $ 963 $ 3,765 Nine Months Ended 2017 2016 Inventory write-downs &/or asset impairment recoveries, net Exit activity costs Total Inventory write-downs &/or asset impairment charges Exit activity costs Total Residential Products $ 295 $ 958 $ 1,253 $ 1,179 $ 677 $ 1,856 Industrial & Infrastructure Products (2,492 ) 2,959 467 2,697 2,019 4,716 Renewable Energy & Conservation 266 2,610 2,876 — — — Corporate — 179 179 — — — Total exit activity costs & asset impairments $ (1,931 ) $ 6,706 $ 4,775 $ 3,876 $ 2,696 $ 6,572
Reconciliation Of Liability For Exit Activity Costs Relating To Facility Consolidation Efforts	The following table reconciles the beginning and ending liability for exit activity costs relating to the Company’s facility consolidation efforts (in thousands): 2017 2016 Balance at January 1 $ 3,744 $ 603 Exit activity costs recognized 6,706 2,696 Cash payments (9,207 ) (2,182 ) Balance at September 30 $ 1,243 $ 1,117

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Summary Of Provision For Income Taxes For Continuing Operations	The following table summarizes the provision for income taxes for continuing operations (in thousands) for the three and nine months ended September 30, and the applicable effective tax rates: Three Months Ended Nine Months Ended 2017 2016 2017 2016 Provision for income taxes $ 11,184 $ 8,952 $ 21,090 $ 12,131 Effective tax rate 35.2 % 39.4 % 35.8 % 22.7 %

Earnings per Share (Tables)

Earnings per Share (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Schedule Of Computation Of Basic And Diluted Loss Per Share	the three and nine months ended September 30, (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Numerator: Income from continuing operations $ 20,619 $ 13,786 $ 37,789 $ 41,427 Loss from discontinued operations — — (405 ) — Net income available to common shareholders $ 20,619 $ 13,786 $ 37,384 $ 41,427 Denominator for basic earnings per share: Weighted average shares outstanding 31,703 31,579 31,700 31,493 Denominator for diluted earnings per share: Weighted average shares outstanding 31,703 31,579 31,700 31,493 Common stock options and restricted stock 507 597 516 512 Weighted average shares and conversions 32,210 32,176 32,216 32,005

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting Information, Revenue for Reportable Segment [Abstract]
Reconciliation Of Sales To Earnings Before Income Taxes by Segment	The following table illustrates certain measurements used by management to assess performance of the segments described above for the three and nine months ended September 30, (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Net sales: Residential Products $ 129,501 $ 117,957 $ 361,304 $ 338,069 Renewable Energy and Conservation 88,135 82,008 202,690 204,648 Industrial and Infrastructure Products 57,162 73,193 165,806 234,590 Less: Intersegment sales (224 ) (424 ) (994 ) (1,164 ) Net Industrial and Infrastructure Products 56,938 72,769 164,812 233,426 Total consolidated net sales $ 274,574 $ 272,734 $ 728,806 $ 776,143 Income from operations: Residential Products $ 23,764 $ 19,407 $ 61,984 $ 52,363 Renewable Energy and Conservation 11,549 16,366 18,381 34,969 Industrial and Infrastructure Products 2,554 1,913 5,914 11,429 Unallocated Corporate Expenses (2,174 ) (11,164 ) (15,977 ) (25,902 ) Total income from operations $ 35,693 $ 26,522 $ 70,302 $ 72,859

Supplemental Financial Inform38

Supplemental Financial Information (Tables)	9 Months Ended
	Sep. 30, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule Of Consolidating Statements Of Operations	GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF OPERATIONS THREE MONTHS ENDED SEPTEMBER 30, 2017 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 264,448 $ 15,514 $ (5,388 ) $ 274,574 Cost of sales — 198,103 12,844 (5,108 ) 205,839 Gross profit — 66,345 2,670 (280 ) 68,735 Selling, general, and administrative expense 34 31,003 2,005 — 33,042 (Loss) income from operations (34 ) 35,342 665 (280 ) 35,693 Interest expense (income) 3,402 105 (21 ) — 3,486 Other expense — 100 304 — 404 (Loss) income before taxes (3,436 ) 35,137 382 (280 ) 31,803 (Benefit of) provision for income taxes (1,124 ) 12,219 89 — 11,184 Equity in earnings from subsidiaries 23,211 293 — (23,504 ) — Net income $ 20,899 $ 23,211 $ 293 $ (23,784 ) $ 20,619 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF OPERATIONS THREE MONTHS ENDED SEPTEMBER 30, 2016 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 265,657 $ 15,799 $ (8,722 ) $ 272,734 Cost of sales — 202,199 11,721 (9,073 ) 204,847 Gross profit — 63,458 4,078 351 67,887 Selling, general, and administrative expense 94 38,505 2,766 — 41,365 (Loss) income from operations (94 ) 24,953 1,312 351 26,522 Interest expense (income) 3,403 241 (19 ) — 3,625 Other expense (income) 230 24 (95 ) — 159 (Loss) income before taxes (3,727 ) 24,688 1,426 351 22,738 (Benefit of) provision for income taxes (1,416 ) 10,804 (436 ) — 8,952 Equity in earnings from subsidiaries 15,746 1,862 — (17,608 ) — Net income $ 13,435 $ 15,746 $ 1,862 $ (17,257 ) $ 13,786 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF OPERATIONS NINE MONTHS ENDED SEPTEMBER 30, 2017 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 700,848 $ 37,383 $ (9,425 ) $ 728,806 Cost of sales — 527,389 30,565 (8,963 ) 548,991 Gross profit — 173,459 6,818 (462 ) 179,815 Selling, general, and administrative expense 111 101,190 8,212 — 109,513 (Loss) income from operations (111 ) 72,269 (1,394 ) (462 ) 70,302 Interest expense (income) 10,207 459 (54 ) — 10,612 Other expense — 345 466 — 811 (Loss) income before taxes (10,318 ) 71,465 (1,806 ) (462 ) 58,879 (Benefit of) provision for income taxes (3,808 ) 24,957 (59 ) — 21,090 (Loss) income from continuing operations (6,510 ) 46,508 (1,747 ) (462 ) 37,789 Discontinued operations: Loss from discontinued operations before taxes — (644 ) — — (644 ) Benefit of income taxes — (239 ) — — (239 ) Loss from discontinued operations — (405 ) — — (405 ) Equity in earnings (loss) from subsidiaries 44,356 (1,747 ) — (42,609 ) — Net income (loss) $ 37,846 $ 44,356 $ (1,747 ) $ (43,071 ) $ 37,384 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF OPERATIONS NINE MONTHS ENDED SEPTEMBER 30, 2016 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 728,782 $ 63,014 $ (15,653 ) $ 776,143 Cost of sales — 551,195 49,436 (15,368 ) 585,263 Gross profit — 177,587 13,578 (285 ) 190,880 Selling, general, and administrative expense 14,268 99,622 4,131 — 118,021 (Loss) income from operations (14,268 ) 77,965 9,447 (285 ) 72,859 Interest expense (income) 10,207 836 (61 ) — 10,982 Other expense (income) 8,717 465 (863 ) — 8,319 (Loss) income before taxes (33,192 ) 76,664 10,371 (285 ) 53,558 (Benefit of) provision for income taxes (10,898 ) 22,189 840 — 12,131 Equity in earnings from subsidiaries 64,006 9,531 — (73,537 ) — Net income $ 41,712 $ 64,006 $ 9,531 $ (73,822 ) $ 41,427
Schedule Of Consolidating Statements Of Comprehensive Income	IBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME THREE MONTHS ENDED SEPTEMBER 30, 2017 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net income $ 20,899 $ 23,211 $ 293 $ (23,784 ) $ 20,619 Other comprehensive income (loss): Foreign currency translation adjustment — — 1,581 — 1,581 Adjustment to retirement benefit liability, net of tax — (2 ) — — (2 ) Adjustment to post employment health care benefit liability, net of tax — 29 — — 29 Other comprehensive income — 27 1,581 — 1,608 Total comprehensive income $ 20,899 $ 23,238 $ 1,874 $ (23,784 ) $ 22,227 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME THREE MONTHS ENDED SEPTEMBER 30, 2016 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net income $ 13,435 $ 15,746 $ 1,862 $ (17,257 ) $ 13,786 Other comprehensive income (loss): Foreign currency translation adjustment — — (193 ) — (193 ) Adjustment to retirement benefit liability, net of tax — 61 — — 61 Adjustment to post employment health care benefit liability, net of tax — 38 — — 38 Other comprehensive income (loss) — 99 (193 ) — (94 ) Total comprehensive income $ 13,435 $ 15,845 $ 1,669 $ (17,257 ) $ 13,692 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME NINE MONTHS ENDED SEPTEMBER 30, 2017 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net income (loss) $ 37,846 $ 44,356 $ (1,747 ) $ (43,071 ) $ 37,384 Other comprehensive income (loss): Foreign currency translation adjustment — — 3,351 — 3,351 Adjustment to retirement benefit liability, net of tax — (8 ) — — (8 ) Adjustment to post employment health care benefit liability, net of tax — 88 — — 88 Other comprehensive income — 80 3,351 — 3,431 Total comprehensive income $ 37,846 $ 44,436 $ 1,604 $ (43,071 ) $ 40,815 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME NINE MONTHS ENDED SEPTEMBER 30, 2016 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net income $ 41,712 $ 64,006 $ 9,531 $ (73,822 ) $ 41,427 Other comprehensive income: Foreign currency translation adjustment — — 10,638 — 10,638 Adjustment to retirement benefit liability, net of tax — 59 — — 59 Adjustment to post employment health care benefit liability, net of tax — 114 — — 114 Other comprehensive income — 173 10,638 — 10,811 Total comprehensive income $ 41,712 $ 64,179 $ 20,169 $ (73,822 ) $ 52,238
Schedule Of Consolidating Balance Sheets	RALTAR INDUSTRIES, INC. CONSOLIDATING BALANCE SHEETS SEPTEMBER 30, 2017 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Assets Current assets: Cash and cash equivalents $ — $ 182,827 $ 25,205 $ — $ 208,032 Accounts receivable, net — 158,877 7,841 — 166,718 Intercompany balances (18,097 ) 21,351 (3,254 ) — — Inventories — 80,771 4,385 — 85,156 Other current assets 4,036 (32 ) 4,191 — 8,195 Total current assets (14,061 ) 443,794 38,368 — 468,101 Property, plant, and equipment, net — 90,933 3,555 — 94,488 Goodwill — 298,331 22,762 — 321,093 Acquired intangibles — 99,060 8,883 — 107,943 Other assets — 4,672 — — 4,672 Investment in subsidiaries 730,080 60,844 — (790,924 ) — $ 716,019 $ 997,634 $ 73,568 $ (790,924 ) $ 996,297 Liabilities and Shareholders’ Equity Current liabilities: Accounts payable $ — $ 91,499 $ 4,682 $ — $ 96,181 Accrued expenses 2,188 79,332 1,744 — 83,264 Billings in excess of cost — 14,578 3,656 18,234 Current maturities of long-term debt — 400 — — 400 Total current liabilities 2,188 185,809 10,082 — 198,079 Long-term debt 208,400 1,025 — — 209,425 Deferred income taxes — 35,520 2,642 — 38,162 Other non-current liabilities — 45,200 — — 45,200 Shareholders’ equity 505,431 730,080 60,844 (790,924 ) 505,431 $ 716,019 $ 997,634 $ 73,568 $ (790,924 ) $ 996,297 GIBRALTAR INDUSTRIES, INC. CONSOLIDATING BALANCE SHEETS DECEMBER 31, 2016 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Assets Current assets: Cash and cash equivalents $ — $ 143,826 $ 26,351 $ — $ 170,177 Accounts receivable, net — 117,526 6,546 — 124,072 Intercompany balances (615 ) 6,152 (5,537 ) — — Inventories — 85,483 4,129 — 89,612 Other current assets 13,783 (10,070 ) 3,623 — 7,336 Total current assets 13,168 342,917 35,112 — 391,197 Property, plant, and equipment, net — 104,642 3,662 — 108,304 Goodwill — 282,300 21,732 — 304,032 Acquired intangibles — 101,520 9,270 — 110,790 Other assets — 3,922 — — 3,922 Investment in subsidiaries 663,118 58,477 — (721,595 ) — $ 676,286 $ 893,778 $ 69,776 $ (721,595 ) $ 918,245 Liabilities and Shareholders’ Equity Current liabilities: Accounts payable $ — $ 66,363 $ 3,581 $ — $ 69,944 Accrued expenses 7,369 60,004 3,019 — 70,392 Billings in excess of cost — 9,301 2,051 — 11,352 Current maturities of long-term debt — 400 — — 400 Total current liabilities 7,369 136,068 8,651 — 152,088 Long-term debt 208,037 1,200 — — 209,237 Deferred income taxes — 35,354 2,648 — 38,002 Other non-current liabilities — 58,038 — — 58,038 Shareholders’ equity 460,880 663,118 58,477 (721,595 ) 460,880 $ 676,286 $ 893,778 $ 69,776 $ (721,595 ) $ 918,245
Schedule Of Condensed Consolidating Statements Of Cash Flows	GIBRALTAR INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS NINE MONTHS ENDED SEPTEMBER 30, 2017 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Cash Flows from Operating Activities Net cash (used in) provided by operating activities $ (15,136 ) $ 64,702 $ (735 ) $ — $ 48,831 Cash Flows from Investing Activities Cash paid for acquisitions — (18,494 ) — — (18,494 ) Net proceeds from sale of property and equipment — 12,935 — — 12,935 Purchases of property, plant, and equipment — (4,929 ) (223 ) — (5,152 ) Net cash used in investing activities — (10,488 ) (223 ) — (10,711 ) Cash Flows from Financing Activities Long-term debt payments — (400 ) — — (400 ) Purchase of treasury stock at market prices (1,982 ) — — — (1,982 ) Net proceeds from issuance of common stock 649 — — — 649 Intercompany financing 16,469 (14,813 ) (1,656 ) — — Net cash provided by (used in) financing activities 15,136 (15,213 ) (1,656 ) — (1,733 ) Effect of exchange rate changes on cash — — 1,468 — 1,468 Net increase (decrease) in cash and cash equivalents — 39,001 (1,146 ) — 37,855 Cash and cash equivalents at beginning of year — 143,826 26,351 — 170,177 Cash and cash equivalents at end of period $ — $ 182,827 $ 25,205 $ — $ 208,032 GIBRALTAR INDUSTRIES, INC. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS NINE MONTHS ENDED SEPTEMBER 30, 2016 (in thousands) Gibraltar Industries, Inc. Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Cash Flows from Operating Activities Net cash (used in) provided by operating activities $ (34,186 ) $ 119,790 $ 16,582 $ — $ 102,186 Cash Flows from Investing Activities Cash paid for acquisitions — (2,314 ) — — (2,314 ) Net proceeds from sale of property and equipment — 220 29 — 249 Purchases of property, plant, and equipment — (7,177 ) (423 ) — (7,600 ) Net proceeds from sale of business — — 8,250 — 8,250 Other, net — 1,118 — — 1,118 Net cash (used in) provided by investing activities — (8,153 ) 7,856 — (297 ) Cash Flows from Financing Activities Long-term debt payments — (400 ) — — (400 ) Payment of debt issuance costs — (54 ) — — (54 ) Purchase of treasury stock at market prices (1,178 ) — — — (1,178 ) Net proceeds from issuance of common stock 2,892 — — — 2,892 Intercompany financing 32,472 (996 ) (31,476 ) — — Net cash provided by (used in) financing activities 34,186 (1,450 ) (31,476 ) — 1,260 Effect of exchange rate changes on cash — — 1,055 — 1,055 Net increase (decrease) in cash and cash equivalents — 110,187 (5,983 ) — 104,204 Cash and cash equivalents at beginning of year — 39,597 29,261 — 68,858 Cash and cash equivalents at end of period $ — $ 149,784 $ 23,278 $ — $ 173,062

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Receivables [Abstract]
Trade accounts receivable	$ 104,031	$ 81,193
Contract receivables:
Amounts billed	49,866	41,569
Costs in excess of billings	18,374	6,582
Total contract receivables	68,240	48,151
Total accounts receivable	172,271	129,344
Less allowance for doubtful accounts	(5,553)	(5,272)
Accounts receivable	$ 166,718	$ 124,072

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw material	$ 41,569	$ 41,758
Work-in-process	12,123	12,268
Finished goods	31,464	35,586
Total inventories	$ 85,156	$ 89,612

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2017	Feb. 22, 2017	Oct. 11, 2016
Business Acquisition [Line Items]
Goodwill		$ 304,032	$ 321,093
Package Concierge
Business Acquisition [Line Items]
Aggregate consideration for acquisition	$ 18,917
Goodwill				$ 16,863
Nexus Corporation
Business Acquisition [Line Items]
Aggregate consideration for acquisition		23,762
Goodwill					$ 11,451
Working capital adjustment payable		$ 1,000	$ 167

Acquisitions (Allocation of Pur

Acquisitions (Allocation of Purchase Consideration to the Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Feb. 22, 2017	Dec. 31, 2016	Oct. 11, 2016
Business Acquisition [Line Items]
Goodwill	$ 321,093		$ 304,032
Package Concierge
Business Acquisition [Line Items]
Cash		$ 590
Working capital		(2,071)
Property, plant, and equipment		55
Acquired intangible assets		3,600
Other assets		8
Deferred income taxes		(128)
Goodwill		16,863
Fair value of purchase consideration		$ 18,917
Nexus Corporation
Business Acquisition [Line Items]
Cash				$ 2,495
Working capital				(1,109)
Property, plant, and equipment				4,702
Acquired intangible assets				6,200
Other assets				23
Goodwill				11,451
Fair value of purchase consideration				$ 23,762

Acquisitions (Schedule of Acqui

Acquisitions (Schedule of Acquired Intangible Assets) (Details) - USD ($) $ in Thousands	Feb. 22, 2017	Oct. 11, 2016
Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	10 years	15 years
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	7 years	11 years
Backlog
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life		3 months
Package Concierge
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value, finite-lived intangible assets acquired	$ 3,600
Package Concierge | Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value, finite-lived intangible assets acquired	1,300
Package Concierge | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value, finite-lived intangible assets acquired	1,700
Package Concierge | Trademarks
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value, finite-lived intangible assets acquired	$ 600
Nexus Corporation
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value, finite-lived intangible assets acquired		$ 6,200
Nexus Corporation | Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value, finite-lived intangible assets acquired		1,300
Nexus Corporation | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value, finite-lived intangible assets acquired		800
Nexus Corporation | Backlog
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value, finite-lived intangible assets acquired		900
Nexus Corporation | Trademarks
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value, finite-lived intangible assets acquired		$ 3,200

Acquisitions (Acquisition-Relat

Acquisitions (Acquisition-Related Costs) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Business Combinations [Abstract]
Acquisition related costs	$ 31	$ 0	$ 146	$ 31

Goodwill and Related Intangib45

Goodwill and Related Intangible Assets (Schedule of Changes in Carrying Amount of Goodwill) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Goodwill [Roll Forward]
Balance at	$ 304,032
Acquired goodwill	16,863
Adjustments to prior year acquisitions	(832)
Foreign currency translation	1,030
Balance at	321,093
Accumulated impairment losses	235,419	$ 234,490
Residential Products
Goodwill [Roll Forward]
Balance at	181,285
Acquired goodwill	16,863
Adjustments to prior year acquisitions	0
Foreign currency translation	0
Balance at	198,148
Industrial and Infrastructure Products
Goodwill [Roll Forward]
Balance at	53,884
Acquired goodwill	0
Adjustments to prior year acquisitions	0
Foreign currency translation	432
Balance at	54,316
Renewable Energy & Conservation
Goodwill [Roll Forward]
Balance at	68,863
Acquired goodwill	0
Adjustments to prior year acquisitions	(832)
Foreign currency translation	598
Balance at	$ 68,629

Goodwill and Related Intangib46

Goodwill and Related Intangible Assets (Schedule of Acquired Intangible Assets) (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Finite-lived intangible assets	$ 116,270	$ 113,646
Total acquired intangible assets, Gross Carrying Amount	161,423	158,366
Accumulated Amortization, Finite-lived intangible assets	53,480	47,576
Total acquired intangible assets, Accumulated Amortization	53,480	47,576
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Finite-lived intangible assets	5,882	5,808
Accumulated Amortization, Finite-lived intangible assets	2,921	2,427
Unpatented technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Finite-lived intangible assets	28,020	26,720
Accumulated Amortization, Finite-lived intangible assets	11,523	10,041
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Finite-lived intangible assets	80,719	78,569
Accumulated Amortization, Finite-lived intangible assets	38,182	33,585
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Finite-lived intangible assets	1,649	1,649
Accumulated Amortization, Finite-lived intangible assets	854	623
Backlog
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Finite-lived intangible assets	0	900
Accumulated Amortization, Finite-lived intangible assets	$ 0	900
Estimated Life	3 months
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Indefinite-lived intangible assets	$ 45,153	44,720
Accumulated Amortization, Indefinite-lived intangible assets	$ 0	$ 0
Minimum | Trademarks
Finite-Lived Intangible Assets [Line Items]
Estimated Life	5 years
Minimum | Unpatented technology
Finite-Lived Intangible Assets [Line Items]
Estimated Life	5 years
Minimum | Customer relationships
Finite-Lived Intangible Assets [Line Items]
Estimated Life	5 years
Minimum | Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Life	4 years
Maximum | Trademarks
Finite-Lived Intangible Assets [Line Items]
Estimated Life	15 years
Maximum | Unpatented technology
Finite-Lived Intangible Assets [Line Items]
Estimated Life	20 years
Maximum | Customer relationships
Finite-Lived Intangible Assets [Line Items]
Estimated Life	17 years
Maximum | Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Estimated Life	10 years

Goodwill and Related Intangib47

Goodwill and Related Intangible Assets (Schedule of Amortization Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 2,208	$ 2,159	$ 6,600	$ 6,541
2,016	2,157		2,157
2,017	8,288		8,288
2,018	7,617		7,617
2,019	7,105		7,105
2,020	6,503		6,503
2,021	$ 6,092		$ 6,092

Long-Term Debt (Schedule of Lon

Long-Term Debt (Schedule of Long-Term Debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Mar. 31, 2013
Debt Instrument [Line Items]
Less unamortized debt issuance costs	$ (2,575)	$ (3,163)
Total debt	(209,825)	(209,637)
Less current maturities	400	400
Total long-term debt	209,425	209,237
Senior Subordinated 6.25% Notes
Debt Instrument [Line Items]
Total debt	$ (210,000)	$ (210,000)
Senior Subordinated Notes, interest rate	6.25%	6.25%	6.25%
Other debt
Debt Instrument [Line Items]
Total debt	$ (2,400)	$ (2,800)

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) - USD ($)	Dec. 09, 2015	Sep. 30, 2017	Dec. 31, 2016	Mar. 31, 2013	Jan. 31, 2013
Senior Subordinated 6.25% Notes
Debt Instrument [Line Items]
Debt instrument, issued value					$ 210,000,000
Senior Subordinated Notes, interest rate		6.25%	6.25%	6.25%
Revolving Credit Facility | Senior Credit Agreement
Debt Instrument [Line Items]
Revolving credit facility, availability amount		$ 288,784,000
Borrowings outstanding		0	$ 0
Standby Letters of Credit | Senior Credit Agreement
Debt Instrument [Line Items]
Letters of credit issued		11,216,000
Secured Debt | Senior Credit Agreement
Debt Instrument [Line Items]
Debt instrument, issued value		$ 300,000,000
Line of Credit | Senior Credit Agreement
Debt Instrument [Line Items]
Letters of credit issued	$ 500,000,000
Medium-term Notes | Senior Credit Agreement
Debt Instrument [Line Items]
Debt instrument, issued value	$ 200,000,000
Minimum | Line of Credit | Senior Credit Agreement
Debt Instrument [Line Items]
Line of Credit Facility, Commitment Fee Percentage	0.20%
Maximum | Line of Credit | Senior Credit Agreement
Debt Instrument [Line Items]
Line of Credit Facility, Commitment Fee Percentage	0.30%
LIBOR | Minimum | Line of Credit | Senior Credit Agreement
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.25%
LIBOR | Maximum | Line of Credit | Senior Credit Agreement
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.25%

Related Party Transactions (Det

Related Party Transactions (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)segment	Sep. 30, 2016USD ($)
Related Party Transaction [Line Items]
Lease expense | $	$ 262	$ 227	$ 787	$ 679
Officer
Related Party Transaction [Line Items]
Number of operating segments | segment			1

Accumulated Other Comprehensi51

Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI Beginning balance			$ (8,801)
AOCI Ending balance	$ (5,321)		(5,321)
Balance at			(1,080)
Balance at	(1,031)		(1,031)
Balance at			(7,721)
Other comprehensive income (loss), net of tax	1,608	$ (94)	3,431	$ 10,811
Balance at	(4,290)		(4,290)
Accumulated Translation Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI Beginning balance			(5,848)
Other comprehensive income adjustments			3,351
AOCI Ending balance	(2,497)		(2,497)
Other comprehensive income (loss), net of tax			3,351
Accumulated Defined Benefit Plans Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Other comprehensive income adjustments			129
Other comprehensive income (loss), tax			49
Other comprehensive income (loss), net of tax			80
Minimum Pension Liability Adjustment | Accumulated Defined Benefit Plans Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI Beginning balance			197
Other comprehensive income adjustments			(13)
AOCI Ending balance	184		184
Postretirement Health Coverage | Accumulated Defined Benefit Plans Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
AOCI Beginning balance			(3,150)
Other comprehensive income adjustments			142
AOCI Ending balance	$ (3,008)		$ (3,008)

Equity-Based Compensation (Sche

Equity-Based Compensation (Schedule of Number of Awards and Weighted Average Grant Date Fair Value) (Details) - $ / shares	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards (in shares)	108,748	0
Weighted average grant date fair value (in USD per share)	$ 42.72	$ 0
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards (in shares)	120,048	139,982
Weighted average grant date fair value (in USD per share)	$ 37.14	$ 25.15
Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards (in shares)	25,000	0
Weighted average grant date fair value (in USD per share)	$ 42.35	$ 0
Deferred stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards (in shares)	10,170	11,945
Weighted average grant date fair value (in USD per share)	$ 34.42	$ 29.30
Restricted shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards (in shares)	2,034	3,185
Weighted average grant date fair value (in USD per share)	$ 34.42	$ 29.30

Equity-Based Compensation (Equi

Equity-Based Compensation (Equity Based Awards - Settled in Stock) (Details) - Performance stock units - shares	1 Months Ended		9 Months Ended
	Apr. 30, 2017	Feb. 28, 2017	Sep. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units awarded (in shares)			108,748	0
Performance period			1 year
2015 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units awarded that will convert to shares (in shares)	5,266	78,482
Units awarded (in shares)	5,000	20,000
Performance period		3 years

Equity-Based Compensation (Perf

Equity-Based Compensation (Performance Stock Units - Settled in Cash) (Details) - Performance stock units - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Typical vesting period, in years	3 years
Performance period	1 year
PSUs earned	256,000	128,000
Percentage of target performance stock units earned		200.00%	200.00%
Aggregate shares earned (in shares)			438,000
Targeted award (in shares)			219,000

Equity-Based Compensation (Sc55

Equity-Based Compensation (Schedule of Compensation Expense Recognized from Change in Fair Value and Vesting of Performance Stock Units) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
PSUs compensation (recovery) expense	$ (405)	$ 4,148	$ 1,673	$ 7,889

Equity-Based Compensation (Mana

Equity-Based Compensation (Management Stock Purchase Plan) (Details) - Management Stock Purchase Plan - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based liabilities paid (in $1000s)	$ 2,392,000	$ 2,753,000
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units credited	$ 90,754	$ 192,380

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Mar. 31, 2013
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair value of outstanding debt	$ 218,700	$ 219,898
Carrying value of outstanding debt	209,825	209,637
Senior Subordinated 6.25% Notes
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Carrying value of outstanding debt	$ 210,000	$ 210,000
Senior Subordinated Notes, interest rate	6.25%	6.25%	6.25%

Exit Activity Costs and Asset58

Exit Activity Costs and Asset Impairments (Narrative) (Details) - facility	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Number of facilities closed	3	4
Planned transformation period	5 years

Exit Activity Costs and Asset59

Exit Activity Costs and Asset Impairments (Summary of Exit Activity Costs and Asset Impairments by Segment) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Restructuring Cost and Reserve [Line Items]
Inventory write-downs &/or asset impairment recoveries, net	$ 806	$ 2,802	$ (1,931)	$ 3,876
Exit activity costs	761	963	6,706	2,696
Net asset impairment and exit activity charges (gains)	1,567	3,765	4,775	6,572
Residential Products
Restructuring Cost and Reserve [Line Items]
Inventory write-downs &/or asset impairment recoveries, net	442	373	295	1,179
Exit activity costs	566	207	958	677
Net asset impairment and exit activity charges (gains)	1,008	580	1,253	1,856
Industrial and Infrastructure Products
Restructuring Cost and Reserve [Line Items]
Inventory write-downs &/or asset impairment recoveries, net	98	2,429	(2,492)	2,697
Exit activity costs	(12)	756	2,959	2,019
Net asset impairment and exit activity charges (gains)	86	3,185	467	4,716
Renewable Energy & Conservation
Restructuring Cost and Reserve [Line Items]
Inventory write-downs &/or asset impairment recoveries, net	266	0	266	0
Exit activity costs	191	0	2,610	0
Net asset impairment and exit activity charges (gains)	457	0	2,876	0
Corporate
Restructuring Cost and Reserve [Line Items]
Inventory write-downs &/or asset impairment recoveries, net	0	0	0	0
Exit activity costs	16	0	179	0
Net asset impairment and exit activity charges (gains)	$ 16	$ 0	$ 179	$ 0

Exit Activity Costs and Asset60

Exit Activity Costs and Asset Impairments (Summary of Exit Activity Costs and Asset Impairments) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Restructuring Cost and Reserve [Line Items]
Net asset impairment and exit activity charges (gains)	$ 1,567	$ 3,765	$ 4,775	$ 6,572
Cost of sales
Restructuring Cost and Reserve [Line Items]
Net asset impairment and exit activity charges (gains)	860	3,433	382	5,111
Selling, general, and administrative expense
Restructuring Cost and Reserve [Line Items]
Net asset impairment and exit activity charges (gains)	$ 707	$ 332	$ 4,393	$ 1,461

Exit Activity Costs and Asset61

Exit Activity Costs and Asset Impairments (Reconciles of Liability for Exit Activity Costs Relating to Facility Consolidation Efforts) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Restructuring Reserve [Roll Forward]
Beginning balance			$ 3,744	$ 603
Exit activity costs recognized	$ 761	$ 963	6,706	2,696
Cash payments			(9,207)	(2,182)
Ending balance	$ 1,243	$ 1,117	$ 1,243	$ 1,117

Income Taxes (Provision For Inc

Income Taxes (Provision For Income Taxes For Continuing Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 11,184	$ 8,952	$ 21,090	$ 12,131
Effective tax rate	35.20%	39.40%	35.80%	22.70%

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Statutory tax rate, percentage			35.00%	35.00%
Pre-tax loss		$ 2.2
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Tax benefit adjustment for purchase accounting	$ (4.8)
European Industrial Manufacturing Business | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Tax benefit related to divestiture		$ (11.4)

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income	$ 20,619	$ 13,786	$ 37,384	$ 41,427
Weighted average basic shares outstanding (in shares)	31,703,000	31,579,000	31,700,000	31,493,000
Common stock options and restricted stock (in shares)	507,000	597,000	516,000	512,000
Weighted average shares outstanding, diluted (in shares)	32,210,000	32,176,000	32,216,000	32,005,000
Common shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from earnings per share calculation (in shares)	489,000	621,000	523,000	690,000

Segment Information (Details)

Segment Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)segment	Sep. 30, 2016USD ($)
Segment Reporting, Other Significant Reconciling Item [Line Items]
Number of reportable segments | segment			3
Net sales:	$ 274,574	$ 272,734	$ 728,806	$ 776,143
Income from operations:	68,735	67,887	179,815	190,880
Unallocated Corporate Expenses	(2,174)	(11,164)	(15,977)	(25,902)
Total income from operations	35,693	26,522	70,302	72,859
Residential Products
Segment Reporting, Other Significant Reconciling Item [Line Items]
Net sales:	129,501	117,957	361,304	338,069
Income from operations:	23,764	19,407	61,984	52,363
Industrial and Infrastructure Products
Segment Reporting, Other Significant Reconciling Item [Line Items]
Net sales:	57,162	73,193	165,806	234,590
Income from operations:	2,554	1,913	5,914	11,429
Renewable Energy & Conservation
Segment Reporting, Other Significant Reconciling Item [Line Items]
Net sales:	88,135	82,008	202,690	204,648
Income from operations:	11,549	16,366	18,381	34,969
Intersegment Elimination
Segment Reporting, Other Significant Reconciling Item [Line Items]
Net sales:	(224)	(424)	(994)	(1,164)
Intersegment Elimination | Industrial and Infrastructure Products
Segment Reporting, Other Significant Reconciling Item [Line Items]
Net sales:	$ 56,938	$ 72,769	$ 164,812	$ 233,426

Supplemental Financial Inform66

Supplemental Financial Information (Narrative) (Details)	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Mar. 31, 2013
Schedule Of Supplemental Financial Information [Line Items]
Ownership percentage	100.00%
Senior Subordinated 6.25% Notes
Schedule Of Supplemental Financial Information [Line Items]
Senior Subordinated Notes, interest rate	6.25%	6.25%	6.25%

Supplemental Financial Inform67

Supplemental Financial Information (Schedule of Consolidating Statements of Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Schedule Of Supplemental Financial Information [Line Items]
Net Sales	$ 274,574	$ 272,734	$ 728,806	$ 776,143
Cost of sales	205,839	204,847	548,991	585,263
Gross profit	68,735	67,887	179,815	190,880
Selling, general, and administrative expense	33,042	41,365	109,513	118,021
Income from operations	35,693	26,522	70,302	72,859
Interest expense	3,486	3,625	10,612	10,982
Other expense	404	159	811	8,319
Income before taxes	31,803	22,738	58,879	53,558
Provision for income taxes	11,184	8,952	21,090	12,131
Income from continuing operations	20,619	13,786	37,789	41,427
Loss from discontinued operations before taxes	0	0	(644)	0
Benefit of income taxes	0	0	(239)	0
Loss from discontinued operations	0	0	(405)	0
Equity in earnings from subsidiaries	0	0	0	0
Net income	20,619	13,786	37,384	41,427
Reportable Legal Entities | Guarantor Subsidiaries
Schedule Of Supplemental Financial Information [Line Items]
Net Sales	264,448	265,657	700,848	728,782
Cost of sales	198,103	202,199	527,389	551,195
Gross profit	66,345	63,458	173,459	177,587
Selling, general, and administrative expense	31,003	38,505	101,190	99,622
Income from operations	35,342	24,953	72,269	77,965
Interest expense	105	241	459	836
Other expense	100	24	345	465
Income before taxes	35,137	24,688	71,465	76,664
Provision for income taxes	12,219	10,804	24,957	22,189
Income from continuing operations			46,508
Loss from discontinued operations before taxes			(644)
Benefit of income taxes			(239)
Loss from discontinued operations			(405)
Equity in earnings from subsidiaries	293	1,862	(1,747)	9,531
Net income	23,211	15,746	44,356	64,006
Reportable Legal Entities | Non-Guarantor Subsidiaries
Schedule Of Supplemental Financial Information [Line Items]
Net Sales	15,514	15,799	37,383	63,014
Cost of sales	12,844	11,721	30,565	49,436
Gross profit	2,670	4,078	6,818	13,578
Selling, general, and administrative expense	2,005	2,766	8,212	4,131
Income from operations	665	1,312	(1,394)	9,447
Interest expense	(21)	(19)	(54)	(61)
Other expense	304	(95)	466	(863)
Income before taxes	382	1,426	(1,806)	10,371
Provision for income taxes	89	(436)	(59)	840
Income from continuing operations			(1,747)
Loss from discontinued operations before taxes			0
Benefit of income taxes			0
Loss from discontinued operations			0
Equity in earnings from subsidiaries	0	0	0	0
Net income	293	1,862	(1,747)	9,531
Reportable Legal Entities | Gibraltar Industries, Inc.
Schedule Of Supplemental Financial Information [Line Items]
Net Sales	0	0	0	0
Cost of sales	0	0	0	0
Gross profit	0	0	0	0
Selling, general, and administrative expense	34	94	111	14,268
Income from operations	(34)	(94)	(111)	(14,268)
Interest expense	3,402	3,403	10,207	10,207
Other expense	0	230	0	8,717
Income before taxes	(3,436)	(3,727)	(10,318)	(33,192)
Provision for income taxes	(1,124)	(1,416)	(3,808)	(10,898)
Income from continuing operations			(6,510)
Loss from discontinued operations before taxes			0
Benefit of income taxes			0
Loss from discontinued operations			0
Equity in earnings from subsidiaries	23,211	15,746	44,356	64,006
Net income	20,899	13,435	37,846	41,712
Eliminations
Schedule Of Supplemental Financial Information [Line Items]
Net Sales	(5,388)	(8,722)	(9,425)	(15,653)
Cost of sales	(5,108)	(9,073)	(8,963)	(15,368)
Gross profit	(280)	351	(462)	(285)
Selling, general, and administrative expense	0	0	0	0
Income from operations	(280)	351	(462)	(285)
Interest expense	0	0	0	0
Other expense	0	0	0	0
Income before taxes	(280)	351	(462)	(285)
Provision for income taxes	0	0	0	0
Income from continuing operations			(462)
Loss from discontinued operations before taxes			0
Benefit of income taxes			0
Loss from discontinued operations			0
Equity in earnings from subsidiaries	(23,504)	(17,608)	(42,609)	(73,537)
Net income	$ (23,784)	$ (17,257)	$ (43,071)	$ (73,822)

Supplemental Financial Inform68

Supplemental Financial Information (Schedule of Consolidating Statements of Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Schedule Of Supplemental Financial Information [Line Items]
Net income	$ 20,619	$ 13,786	$ 37,384	$ 41,427
Other comprehensive income (loss):
Foreign currency translation adjustment	1,581	(193)	3,351	10,638
Adjustment to retirement benefit liability, net of tax	(2)	61	(8)	59
Adjustment to post employment health care benefit liability, net of tax	29	38	88	114
Other comprehensive income (loss)	1,608	(94)	3,431	10,811
Total comprehensive income	22,227	13,692	40,815	52,238
Guarantor Subsidiaries
Other comprehensive income (loss):
Foreign currency translation adjustment	0
Adjustment to retirement benefit liability, net of tax	(2)
Adjustment to post employment health care benefit liability, net of tax	29
Other comprehensive income (loss)	27
Total comprehensive income	23,238
Non-Guarantor Subsidiaries
Other comprehensive income (loss):
Foreign currency translation adjustment	1,581
Adjustment to retirement benefit liability, net of tax	0
Adjustment to post employment health care benefit liability, net of tax	0
Other comprehensive income (loss)	1,581
Total comprehensive income	1,874
Gibraltar Industries, Inc.
Other comprehensive income (loss):
Foreign currency translation adjustment	0
Adjustment to retirement benefit liability, net of tax	0
Adjustment to post employment health care benefit liability, net of tax	0
Other comprehensive income (loss)	0
Total comprehensive income	20,899
Reportable Legal Entities | Guarantor Subsidiaries
Schedule Of Supplemental Financial Information [Line Items]
Net income	23,211	15,746	44,356	64,006
Other comprehensive income (loss):
Foreign currency translation adjustment		0	0	0
Adjustment to retirement benefit liability, net of tax		61	(8)	59
Adjustment to post employment health care benefit liability, net of tax		38	88	114
Other comprehensive income (loss)		99	80	173
Total comprehensive income		15,845	44,436	64,179
Reportable Legal Entities | Non-Guarantor Subsidiaries
Schedule Of Supplemental Financial Information [Line Items]
Net income	293	1,862	(1,747)	9,531
Other comprehensive income (loss):
Foreign currency translation adjustment		(193)	3,351	10,638
Adjustment to retirement benefit liability, net of tax		0	0	0
Adjustment to post employment health care benefit liability, net of tax		0	0	0
Other comprehensive income (loss)		(193)	3,351	10,638
Total comprehensive income		1,669	1,604	20,169
Reportable Legal Entities | Gibraltar Industries, Inc.
Schedule Of Supplemental Financial Information [Line Items]
Net income	20,899	13,435	37,846	41,712
Other comprehensive income (loss):
Foreign currency translation adjustment		0	0	0
Adjustment to retirement benefit liability, net of tax		0	0	0
Adjustment to post employment health care benefit liability, net of tax		0	0	0
Other comprehensive income (loss)		0	0	0
Total comprehensive income		13,435	37,846	41,712
Eliminations
Schedule Of Supplemental Financial Information [Line Items]
Net income	(23,784)	(17,257)	(43,071)	(73,822)
Other comprehensive income (loss):
Foreign currency translation adjustment	0	0	0	0
Adjustment to retirement benefit liability, net of tax	0	0	0	0
Adjustment to post employment health care benefit liability, net of tax	0	0	0	0
Other comprehensive income (loss)	0	0	0	0
Total comprehensive income	$ (23,784)	$ (17,257)	$ (43,071)	$ (73,822)

Supplemental Financial Inform69

Supplemental Financial Information (Schedule of Consolidating Balance Sheets) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Schedule Of Supplemental Financial Information [Line Items]
Cash and cash equivalents	$ 208,032	$ 170,177	$ 173,062	$ 68,858
Accounts receivable, net	166,718	124,072
Intercompany balances	0	0
Inventories	85,156	89,612
Other current assets	8,195	7,336
Total current assets	468,101	391,197
Property, plant, and equipment, net	94,488	108,304
Goodwill	321,093	304,032
Acquired intangibles	107,943	110,790
Other assets	4,672	3,922
Investment in subsidiaries	0	0
Total assets	996,297	918,245
Accounts payable	96,181	69,944
Accrued expenses	83,264	70,392
Billings in excess of cost	18,234	11,352
Current maturities of long-term debt	400	400
Total current liabilities	198,079	152,088
Long-term debt	209,425	209,237
Deferred income taxes	38,162	38,002
Other non-current liabilities	45,200	58,038
Total shareholders’ equity	505,431	460,880
Total liabilities and shareholders' equity	996,297	918,245
Reportable Legal Entities | Guarantor Subsidiaries
Schedule Of Supplemental Financial Information [Line Items]
Cash and cash equivalents	182,827	143,826	149,784	39,597
Accounts receivable, net	158,877	117,526
Intercompany balances	21,351	6,152
Inventories	80,771	85,483
Other current assets	(32)	(10,070)
Total current assets	443,794	342,917
Property, plant, and equipment, net	90,933	104,642
Goodwill	298,331	282,300
Acquired intangibles	99,060	101,520
Other assets	4,672	3,922
Investment in subsidiaries	60,844	58,477
Total assets	997,634	893,778
Accounts payable	91,499	66,363
Accrued expenses	79,332	60,004
Billings in excess of cost	14,578	9,301
Current maturities of long-term debt	400	400
Total current liabilities	185,809	136,068
Long-term debt	1,025	1,200
Deferred income taxes	35,520	35,354
Other non-current liabilities	45,200	58,038
Total shareholders’ equity	730,080	663,118
Total liabilities and shareholders' equity	997,634	893,778
Reportable Legal Entities | Non-Guarantor Subsidiaries
Schedule Of Supplemental Financial Information [Line Items]
Cash and cash equivalents	25,205	26,351	23,278	29,261
Accounts receivable, net	7,841	6,546
Intercompany balances	(3,254)	(5,537)
Inventories	4,385	4,129
Other current assets	4,191	3,623
Total current assets	38,368	35,112
Property, plant, and equipment, net	3,555	3,662
Goodwill	22,762	21,732
Acquired intangibles	8,883	9,270
Other assets	0	0
Investment in subsidiaries	0	0
Total assets	73,568	69,776
Accounts payable	4,682	3,581
Accrued expenses	1,744	3,019
Billings in excess of cost	3,656	2,051
Current maturities of long-term debt	0	0
Total current liabilities	10,082	8,651
Long-term debt	0	0
Deferred income taxes	2,642	2,648
Other non-current liabilities	0	0
Total shareholders’ equity	60,844	58,477
Total liabilities and shareholders' equity	73,568	69,776
Reportable Legal Entities | Gibraltar Industries, Inc.
Schedule Of Supplemental Financial Information [Line Items]
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0	0
Intercompany balances	(18,097)	(615)
Inventories	0	0
Other current assets	4,036	13,783
Total current assets	(14,061)	13,168
Property, plant, and equipment, net	0	0
Goodwill	0	0
Acquired intangibles	0	0
Other assets	0	0
Investment in subsidiaries	730,080	663,118
Total assets	716,019	676,286
Accounts payable	0	0
Accrued expenses	2,188	7,369
Billings in excess of cost	0	0
Current maturities of long-term debt	0	0
Total current liabilities	2,188	7,369
Long-term debt	208,400	208,037
Deferred income taxes	0	0
Other non-current liabilities	0	0
Total shareholders’ equity	505,431	460,880
Total liabilities and shareholders' equity	716,019	676,286
Eliminations
Schedule Of Supplemental Financial Information [Line Items]
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable, net	0	0
Intercompany balances	0	0
Inventories	0	0
Other current assets	0	0
Total current assets	0	0
Property, plant, and equipment, net	0	0
Goodwill	0	0
Acquired intangibles	0	0
Other assets	0	0
Investment in subsidiaries	(790,924)	(721,595)
Total assets	(790,924)	(721,595)
Accounts payable	0	0
Accrued expenses	0	0
Billings in excess of cost		0
Current maturities of long-term debt	0	0
Total current liabilities	0	0
Long-term debt	0	0
Deferred income taxes	0	0
Other non-current liabilities	0	0
Total shareholders’ equity	(790,924)	(721,595)
Total liabilities and shareholders' equity	$ (790,924)	$ (721,595)

Supplemental Financial Inform70

Supplemental Financial Information (Schedule of Condensed Consolidating Statements of Cash Flows) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Schedule Of Supplemental Financial Information [Line Items]
Net cash provided by (used in) operating activities	$ 48,831	$ 102,186
Cash Flows from Investing Activities
Cash paid for acquisitions, net of cash acquired	(18,494)	(2,314)
Net proceeds from sale of property and equipment	12,935	249
Purchases of property, plant, and equipment	(5,152)	(7,600)
Net proceeds from sale of business	0	8,250
Other, net	0	1,118
Net cash used in investing activities	(10,711)	(297)
Cash Flows from Financing Activities
Long-term debt payments	400	400
Purchase of treasury stock at market prices	(1,982)	(1,178)
Net proceeds from issuance of common stock	649	2,892
Payment of debt issuance costs	0	(54)
Intercompany financing	0	0
Net cash used in financing activities	(1,733)	1,260
Effect of exchange rate changes on cash	1,468	1,055
Net increase in cash and cash equivalents	37,855	104,204
Cash and cash equivalents at beginning of year	170,177	68,858
Cash and cash equivalents at end of period	208,032	173,062
Reportable Legal Entities | Guarantor Subsidiaries
Schedule Of Supplemental Financial Information [Line Items]
Net cash provided by (used in) operating activities	64,702	119,790
Cash Flows from Investing Activities
Cash paid for acquisitions, net of cash acquired	(18,494)	(2,314)
Net proceeds from sale of property and equipment	12,935	220
Purchases of property, plant, and equipment	(4,929)	(7,177)
Net proceeds from sale of business		0
Other, net		1,118
Net cash used in investing activities	(10,488)	(8,153)
Cash Flows from Financing Activities
Long-term debt payments	400	400
Purchase of treasury stock at market prices	0	0
Net proceeds from issuance of common stock	0	0
Payment of debt issuance costs		(54)
Intercompany financing	(14,813)	(996)
Net cash used in financing activities	(15,213)	(1,450)
Effect of exchange rate changes on cash	0	0
Net increase in cash and cash equivalents	39,001	110,187
Cash and cash equivalents at beginning of year	143,826	39,597
Cash and cash equivalents at end of period	182,827	149,784
Reportable Legal Entities | Non-Guarantor Subsidiaries
Schedule Of Supplemental Financial Information [Line Items]
Net cash provided by (used in) operating activities	(735)	16,582
Cash Flows from Investing Activities
Cash paid for acquisitions, net of cash acquired	0	0
Net proceeds from sale of property and equipment	0	29
Purchases of property, plant, and equipment	(223)	(423)
Net proceeds from sale of business		8,250
Other, net		0
Net cash used in investing activities	(223)	7,856
Cash Flows from Financing Activities
Long-term debt payments	0	0
Purchase of treasury stock at market prices	0	0
Net proceeds from issuance of common stock	0	0
Payment of debt issuance costs		0
Intercompany financing	(1,656)	(31,476)
Net cash used in financing activities	(1,656)	(31,476)
Effect of exchange rate changes on cash	1,468	1,055
Net increase in cash and cash equivalents	(1,146)	(5,983)
Cash and cash equivalents at beginning of year	26,351	29,261
Cash and cash equivalents at end of period	25,205	23,278
Reportable Legal Entities | Gibraltar Industries, Inc.
Schedule Of Supplemental Financial Information [Line Items]
Net cash provided by (used in) operating activities	(15,136)	(34,186)
Cash Flows from Investing Activities
Cash paid for acquisitions, net of cash acquired	0	0
Net proceeds from sale of property and equipment	0	0
Purchases of property, plant, and equipment	0	0
Net proceeds from sale of business		0
Other, net		0
Net cash used in investing activities	0	0
Cash Flows from Financing Activities
Long-term debt payments	0	0
Purchase of treasury stock at market prices	(1,982)	(1,178)
Net proceeds from issuance of common stock	649	2,892
Payment of debt issuance costs		0
Intercompany financing	16,469	32,472
Net cash used in financing activities	15,136	34,186
Effect of exchange rate changes on cash	0	0
Net increase in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of year	0	0
Cash and cash equivalents at end of period	0	0
Eliminations
Schedule Of Supplemental Financial Information [Line Items]
Net cash provided by (used in) operating activities	0	0
Cash Flows from Investing Activities
Cash paid for acquisitions, net of cash acquired	0	0
Net proceeds from sale of property and equipment	0	0
Purchases of property, plant, and equipment	0	0
Net proceeds from sale of business		0
Other, net		0
Net cash used in investing activities	0	0
Cash Flows from Financing Activities
Long-term debt payments	0	0
Purchase of treasury stock at market prices	0	0
Net proceeds from issuance of common stock	0	0
Payment of debt issuance costs		0
Intercompany financing	0	0
Net cash used in financing activities	0	0
Effect of exchange rate changes on cash	0	0
Net increase in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of year	0	0
Cash and cash equivalents at end of period	$ 0	$ 0