Investor Presentation

Robert BuckChief Executive Officer

David GraceChief Financial Officer

Spring / Summer 2007

Financials for YTD Q2 ended March 2007

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Forward looking statements

This presentation contains “forward-looking statements”. These statements relate to future events or our future financial performance and involve known and unknown risks, uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. We caution you not to place undue reliance on forward-looking statements, which reflect our analysis only and speak only as of the date of this presentation, and you should refer to the “Risk Factors” section of our latest Form 10K. We undertake no obligation to update the forward-looking statements to reflect subsequent events or circumstances.

1

Company Overview

Robert BuckChief Executive Officer

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Beacon overview

A leader in key metropolitan markets in the Northeast, Mid-Atlantic, Midwest, Central Plains, Southeast and Southwest regions in the United States and in Eastern Canada 176 branches across 34 U.S. states and 3 Canadian provinces Over 40,000 customers Broad product offering of up to 10,000 SKUs

Strong historical performance FY 2006 Sales of $1,500.6 million (8-year CAGR 45%) FY 2006 Operating Income of $100.3 million (8-year CAGR 44%) FY 2006 Sales growth of 76%, organic growth of 14.7% FY 2006 Operating income growth of 65.2%

Successfully completed 16 acquisitions since 1997

Founded in 1928, Beacon Roofing Supply, Inc. has grown to be one of the largest distributors of residential and non-residential roofing materials in the United States and Canada

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Significant strategic accomplishments

Key accomplishments since IPO

At IPO Today

Number of branches 66 176

Number of operating states 12 34

SKU count 7,500 10,000

Number of customers >18,000 >40,000

Average internal growth 5 - 10% (expected) 15% (realized *)

Targeted acquisitions ($sales) $950mm (opportunity) >$850mm (realized)

Beacon successfully completed 11 strategic acquisitions since our IPO

Opened 18 new greenfield locations since the IPO

* Through fiscal 2006

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March across North America

1997 2001

Today

2004

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Comprehensive assortment of products for all external residential and commercial building needs

Complete product offering

1 Steep Slope Roofing System

2 Underlayment

3 Custom Metals

4 Substrates

5 Wood & vinyl Siding

6 Flat Roof Systems

7 Rigid Insulations

8 Air & Vapor Barriers

9 Pressure Treated Lumber

10 Cavity Wall Air & Vapor Barrier Systems

11 Doors & Windows

12 Through Wall Flashings

13 Expansion Joints

14 Below Grade Waterproofing System

15 Below Grade Drainage Systems

16 Waterstop

17 Concrete Sealers & Coatings

18 Ground Barriers

Revenue product mix1

Residential roofing

41%

Non-residential roofing

36%

Complementary building products

23%

1 Reflects existing market net revenue for FY 2006

10,000 SKUs offered

Selected relationships with manufacturers to achieve substantial volume discounts

Re-roofing makes up approximately 67% and 79% of residential and non-residential demand*

*source – Freedonia October 2006

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Why invest in Beacon?

High value-added distributor performing a critical role in the roofing supply chain

Market leader in an attractive, growing and fragmented industry

Highly scalable platform and proven business model with minimal capital expenditures

Superior financial performance highlighted by attractive growth and margins Historical 8-year sales CAGR: 45% (1998-2006) FY2006 internal sales growth: 14.7% Industry leading operating income margins: 6.7% (FY2006)

Results-oriented management, corporate culture and controls

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Critical role in roofing materials supply chain ...

Manufacturers not capable of servicing tens of thousands of specialized contractors

On-site and on-time delivery

Technical support

Credit to contractors

Inventory, multiple product lines

Contractors not capable of dealing directly with manufacturer

Over 40,000 roofing

contractors

Roofing product distributors will continue to be a critical component of the roofing material supply chain

Manufacturers

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Beacon’s reliability and contractor focus saves its customers time and money

Reliability of distributor is crucial to contractor profitability

Delivering on time – Delay on a commercial site can cost a contractor $100’s per hour

Product availability – Lack of specified product can add substantial cost to contract

Our contractor focus allows strong product knowledge and expertise

Goal is to partner with the contractor rather than just supply

Customers support Beacon’s value proposition

Big box retailers less of a factor

Limited product selection

Retail oriented service and support

Basic to no product expertise

… reinforced by high value service offerings to the contractor

Recent customer survey results

Rank Customer priorities

1 Product selection

2 On-time delivery

3 Complete and accurate orders

4 Price

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Large and attractive market

U.S. roofing materials market

2005 Total = $12.7bn *

Source: The Freedonia Group – October 2006

*represents sales by manufacturers

$12.7 billion industry in the U.S. with a projected growth rate of 1.9% annually through 2010

Re-roofing (vs. new construction) accounts for approximately 70% of roofing expenditures

Re-roofing makes up approximately 67% and 79% of residential and non-residential demand, respectively

Roofing demand has grown every year since 1993 Grown through three years of declining

building construction expenditures (1995, 2001, 2002)

Almost two-thirds of the U.S. housing stock was built prior to 1980, with a median age of 30 years

Overview

Non-residential35%

Residential65%

Roofing market is somewhat insulated from swings in the overall

building cycle

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Re-roofing Concentration Drives Stable Growth

Roofing Demand Compared to Interest Rates

Total roofing demand is very stable

Installed base of existing homes and commercial buildings is large and growing

Re-roofing is not a luxury expenditure, and it is not discretionary

There is virtually no correlation between interest rates and demand for roofing

Source: Global Industry Analysts

$7.4 $7.7 $7.9 $8.5 $8.8 $9.4 $9.6 $10.0 $10.4 $10.7$8.2 $9.1 $9.2

6.2%

5.8%5.8%

7.8%7.6%

7.4%

8.1%

7.0%

6.5%

6.9%

8.0%

8.4%

7.3%

$0.0

$2.0

$4.0

$6.0

$8.0

$10.0

$12.0

1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005

5.0%

5.5%

6.0%

6.5%

7.0%

7.5%

8.0%

8.5%

9.0%

Roofing Demand ($'s in billions) Home Mortgage Rates

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Re-roofing Concentration Drives Stable Growth

Construction Spending Growth by Category

Source: Global Industry Analysts

Residential new construction activity has been volatile

Commercial new construction is also volatile and closely follows economic cycles

Demand for roofing, due to the large installed base of aging structures, remains very stable and consistent despite the construction cycles

-16.0%

-12.0%

-8.0%

-4.0%

0.0%

4.0%

8.0%

12.0%

16.0%

20.0%

Jan-9

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Jul-9

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Jan-9

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Jul-9

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Jan-0

0

Jul-0

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Jan-0

1

Jul-0

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Jul-0

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Non-Resdiential Construction YoY %Residential Construction YoY %Total Roofing Demand YoY %

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Highly fragmented market is ripe for consolidation

Source: IBIS World Pty Ltd.

< 5% are regional

Key considerations

Beacon is among the three largest roofing distributors in North America

Although over 1,500 distributors serve the roofing materials market, fewer than 5% are regional

Consolidation driven by customer demands and needs

Total number of roofing distributors > 1,500

Roofing distributors

Market Share by Revenue

Source: Company estimate

Other Top 320.1%

All Other72.6%

Beacon6.8%

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Strong platform for growth and acquisitions

New branch openings

(e.g., Boston/Houston)

Existing market growth

Acquisitions

1,500+ distributors

+ + = Potential average annual

growth

2–5% 3–5% 10–15% 15–25%

Targeted number: 6-12 locations per year

Incremental sales effect: $12–25mm

EBITDA impact: Typically breakeven in year one

Compelling customer-driven rationale for industry consolidation

Acquisition opportunities are identified and actionable Highly fragmented

market Over 1,500 players

Long history of successful integration Margin and revenue

improvement Scalable platform

Market plans by location

Sales rep productivity

Identify new prospects

New product offerings

5–10% “organic” average annual growth potential

Actual sales 8-year CAGR: 45%

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Growth through new branch openings

Disciplined approach to new branch openings in contiguous markets

All branches opened by Beacon have been successful

28 branches opened since 1997

Low initial investment: $600,000 – $1,000,000

Rapid breakeven – typically cash flow positive within one year

New markets are consistently being identified and evaluated

18 branches have been opened since the IPO

Others in location identification stage

Branch managers have been identified

Selective geographic expansion through new branch openings

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Branch opening actual results

Date Opened: September 1997

Net sales ($ in 000s)

3,0003,000

11,829

3,579

Sep-98 Sep-06

300 300

331

886

Sep-98 Sep-06

$6,579

$14,829

Estimated sales transferred

Incremental sales

$631

$1,186

Manchester, NH branch opening

Operating income ($ in 000s)

Estimated income transferred

Incremental income

10.7% CAGR

8.2% CAGR

Minimal required investment

Trucks $245,885

Inventory 216,346

Forklifts 41,672

Office equipment 13,372

Total $517,275

Cash flow positive within 8 months

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Knowledgeable and experienced sales and marketing team

321 sales and business developers

656 branch managers and contractor service

representatives

47 manufacturerrepresentatives and product

specialists

Extensive coverage of/visits to local players

Prospect for new customers while increasing sales to existing customers

Manages contractor logistics including delivery and product placement

Provides value-added technical advice and product knowledge

Product specialists who liaise between manufacturers and contractors

Instrumental in specifying Beacon-sold products in construction products

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Existing market growth

Significant opportunity to continue leveraging customer relationships to increase sales Sales growth to existing customers of over 10% in 2006 as compared to 2005

Strong track record of increasing the size and profitability of its customer base Over 4,000 new customers added in 2006 Over $54 million of incremental sales from these new customers in 2006

New product Growth in 2006 2006 Sales ($ millions)

Fiber cement siding 34% $17.1

Windows & doors 21% 24.9

Composite decking 17% 23.8

Vinyl siding 13% $60.7

Selective product offering and services expansion *

* Represents FY 2006 sales in U.S. existing markets

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Acquisitions come with significant synergy potential

Sophisticated uniform IT platform

Beacon has a highly scalable business model

Revenue expansion

Best practices

Large operational scale

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Acquisition performance

The Roof Center and West End Lumber Acquisitions: Acquired June 2001 ($000s)

Growth & Synergies

Sales $195,868

Gross margin 26.6%

Operating income $4,953

% margin 2.5%

Sales $345,033

Gross margin 26.5%

Operating income $30,889

% margin 8.95%

Twelve month results at close Fiscal 2006 results

Sales CAGR of 11.4%

Operating income increased by 524% and operating margin expanded by 645 bps

41.7% CAGR

Financial overview

David GraceChief Financial Officer

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Significant sales growth

Net Sales ($ in millions)

$127.0$224.0

$415.1$549.9 $559.5

$652.9

$1,500.6

$662.3 $667.2

$850.9

$0

$500

$1,000

$1,500

$2,000

1999 2000 2001 2002 2003 2004 2005 2006 Q22006

Q22007

1999–2006 45 % CAGR

0.7 % Growth

Fiscal years Year-to-Date

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$8.5 $10.4

$31.3

$100.3

$38.1

$16.8

$29.4

$60.7

$42.3

$18.7

$0

$20

$40

$60

$80

$100

$120

1999 2000 2001 2002 2003 PF 2004 2005 2006 Q22006

Q22007

Consistent annual growth in profitability and cash flow

Operating income ($ in millions)

1999—2006 44% CAGR

Note: Operating income for pro forma 2004 excludes certain stock-based-compensation of $9.0mm.

Fiscal years

56% Contraction

Year-to-Date

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19.7% 22.6% 25.4% 24.3%25.2% 24.3%24.3%24.7%

0%

15%

30%

2000 2001 2002 2003 2004 2005 PF 2005 2006

Margin Analysis

Gross profit margin

4.6% 4.5% 5.3% 5.6% 6.5% 7.1%5.8% 6.7%

0%

4%

8%

2000 2001 2002 2003 PF 2004 2005 PF 2005 2006

Operating income margin

Note: Operating income for pro forma 2004 excludes certain stock-based-compensation of $9.0mm.

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Financial performance review

($ millions)

FY 2005 FY 2006

YoY Change

YTD Q2 2006

YTD Q2 2007

YoY Change

Net Sales $850.9 $1,500.9 76.4% $662.3 $667.2 0.7%

Gross Profit 207.2 364.1 75.7% 161.5 157.9 (2.2)% % margin 24.3% 24.3% 24.4% 23.7%

Operating Income 60.7 100.3 65.2% 38.1 16.8 (55.8)% % margin 7.1% 6.7% 5.8% 2.5%

Net Income 32.9 49.3 49.8% 17.7 2.5 (86.1)% % margin 3.9% 3.3% 2.7% 0.4%

Diluted EPS $0.80 $1.12 40.0% $0.41 $0.05 (87.8)%

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Financially positioned to deliver on growth

Ample liquidity $150 million U.S. revolving line of credit and CDN $15 million Canadian revolving line

of credit, with initial term loans totaling $350 million, through October 2013 $119 million available at March 31, 2007 plus approximately $43 million in cash

Conservative capital structure Strong free cash flow Net debt/equity ratio of 108% at March 31, 2007

Robust financial controls Systems integrated Sarbanes-Oxley compliant Disciplined financial approach Average bad debt expense of 0.3% of net sales over the past 5 fiscal years

Minimal capital expenditures of less than 2% of sales

$10.8 million in 2005, $19.1 million for FY 2006

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Strong and consistent annual financial performance

Average annual sales growth goal of 5%-10% (excluding acquisitions)

Gross margin goals between 23%–25%

Operating margin goals between 7%-8%

Capital expenditure goals less than 2% of sales

FY 2006 highlights

Sales up 76% YoY

Operating income up 65% YoY

Net income up 50% YoY

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Company of substance

Culture

Forecasting &

Accountability

Excellent

Track Record

Routines

Benchmarking

Fundamentals