BlueLinx Announces First-Quarter Results

Net Loss of $0.34 Per Share On 25.1 Percent Revenue Decline as Housing-Related Slowdown Continues


ATLANTA, May 1, 2008 (PRIME NEWSWIRE) -- BlueLinx Holdings Inc. (NYSE:BXC), a leading distributor of building products in North America, today reported financial results for the first quarter ended March 29, 2008.

The Company incurred a first-quarter net loss of $10.6 million, or $0.34 per diluted share, compared with a net loss of $189,000, or $0.01 per share, in the year-ago period. Revenues decreased 25.1% to $716.8 million from $957.1 million for the same period a year ago, reflecting a 28.1% drop in structural product sales and a 22.5% sales decline in specialty products. Structural and specialty unit volumes declined 27.8% and 22.3%, respectively, from year-ago levels. The sales decline was mainly due to lower unit volumes in both structural and specialty products driven predominately by a 30.2% decline in housing starts relative to year ago levels.

Gross profit for the first quarter totaled $77.8 million, down 25% from $103.8 million in the prior-year period, reflecting lower unit volume associated with the decline in housing starts. Gross margin increased by 10 basis points to 10.9% from 10.8% in the prior year period reflecting a shift in mix toward higher-margin specialty products. First-quarter structural product gross margin of 8.6% declined 10 basis points from the year-ago period. Specialty product gross margin of 14.2% increased 30 basis points from a year ago.

Total operating expenses of $85.6 million decreased $8.3 million, or 8.8%, from the same period a year ago, primarily reflecting decreases in payroll costs related to headcount reductions implemented in the fourth quarter of 2007. Operating loss for the quarter totaled $7.8 million, compared with an operating profit of $9.9 million a year ago.

"Despite the challenging business environment, we continued to provide quality service to our customers and suppliers. We utilized approximately $21 million in cash for operations during the quarter compared to using $77 million in the year ago quarter," said Howard S. Cohen, interim chief executive officer.

"We remain focused on managing cash flow by tightly managing inventories, receivables and our operating expenses. Our company is financially positioned to be able to continue executing throughout this housing downturn," Cohen added. "We ended the period with approximately $228 million in excess availability on our revolving credit facility."

Conference Call

BlueLinx will host a conference call today at 10:00 a.m. Eastern Time, accompanied by a supporting slide presentation. Investors can listen to the conference call and view the accompanying slide presentation by going to the BlueLinx web site, www.BlueLinxCo.com, and selecting the conference link on the Investor Relations page. Investors will be able to access an archived recording of the conference call for one week by calling 706-645-9291, Conference ID# 44179237. The recording will be available two hours after the conference call has concluded. Investors also can access a recording of this call on the BlueLinx web site, where a replay of the webcast will be available for 90 days.

Use of Non-GAAP Measures

BlueLinx reports its financial results in accordance with U.S. generally accepted accounting principles (GAAP). The Company also believes that presentation of certain non-GAAP measures, i.e., results excluding certain charges, when appropriate, provides useful information for the understanding of its ongoing operations and enables investors to focus on period-over-period operating performance, without the impact of significant special items, and thereby enhances the user's overall understanding of the Company's current financial performance relative to past performance and provides a better baseline for modeling future earnings expectations. Any non-GAAP measures used herein are reconciled in the financial tables accompanying this news release. The Company cautions that non-GAAP measures should be considered in addition to, but not as a substitute for, the Company's reported GAAP results.

About BlueLinx Holdings Inc.

Headquartered in Atlanta, Georgia, BlueLinx Holdings Inc., operating through its wholly owned subsidiary BlueLinx Corporation, is a leading distributor of building products in North America. Employing approximately 2,600 people, BlueLinx offers greater than 10,000 products from over 750 suppliers to service approximately 11,500 customers nationwide, including dealers, industrial manufacturers, manufactured housing producers and home improvement retailers. The Company operates its distribution business from sales centers in Atlanta and Denver, and its network of more than 70 warehouses. BlueLinx is traded on the New York Stock Exchange under the symbol BXC. Additional information about BlueLinx can be found on its Web site at www.BlueLinxCo.com.

Forward-looking Statements

This press release includes "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. All of these forward-looking statements are based on estimates and assumptions made by our management that, although believed by BlueLinx to be reasonable, are inherently uncertain. Forward-looking statements involve risks and uncertainties, including, but not limited to, economic, competitive, governmental and technological factors outside of our control, that may cause our business, strategy or actual results to differ materially from the forward-looking statements. These risks and uncertainties may include, among other things: changes in the supply and/or demand for products that we distribute, especially as a result of conditions in the residential housing market; general economic and business conditions in the United States; the activities of competitors; changes in significant operating expenses; changes in the availability of capital; the ability to identify acquisition opportunities and effectively and cost-efficiently integrate acquisitions; adverse weather patterns or conditions; acts of war or terrorist activities; variations in the performance of the financial markets; and other factors described in the "Risk Factors" section in the Company's Annual Report on Form 10-K for the year ended December 29, 2007 and in its periodic reports filed with the Securities and Exchange Commission from time to time. Given these risks and uncertainties, you are cautioned not to place undue reliance on forward-looking statements. BlueLinx undertakes no obligation to publicly update or revise any forward-looking statement as a result of new information, future events, changes in expectation or otherwise, except as required by law.



 BlueLinx Holdings Inc.
 Statements of Operations
   in thousands, except per share data

                                                   Quarters Ended
                                                 --------------------
                                                 March 29,   March 31,
                                                   2008        2007
                                                 --------    --------
                                               (unaudited) (unaudited)

  Net sales                                      $716,760    $957,114
  Cost of sales                                   638,957     853,359
                                                 --------    --------
  Gross profit                                     77,803     103,755
                                                 --------    --------
  Operating expenses:
    Selling, general, and administrative           80,635      88,468
    Depreciation and amortization                   4,968       5,400
                                                 --------    --------
  Total operating expenses                         85,603      93,868
                                                 --------    --------

  Operating (loss) income                          (7,800)      9,887
  Non-operating expenses:
    Interest expense                                9,354      10,606
    Other expense (income), net                       130        (383)
                                                 --------    --------

  Loss before benefit from income taxes           (17,284)       (336)
  Benefit from income taxes                        (6,693)       (147)
                                                 --------    --------

  Net loss                                       $(10,591)   $   (189)
                                                 --------    --------

  Basic weighted average number of common
   shares outstanding                              30,928      30,800
                                                 ========    ========
  Basic net loss per share applicable to
   common stock                                  $  (0.34)   $  (0.01)
                                                 ========    ========
  Diluted weighted average number of common
   shares outstanding                              30,928      30,800
                                                 ========    ========
  Diluted net loss per share applicable to
   common stock                                  $  (0.34)   $  (0.01)
                                                 ========    ========
  Dividends declared per share of common stock   $     --    $  0.125
                                                 ========    ========



 BlueLinx Holdings Inc.
 Balance Sheets
  in thousands
                                               March 29,   December 29,
                                                  2008         2007
                                               ---------    ---------
                                               (unaudited)
 Current Assets:
 Current assets:
      Cash                                     $  16,956    $  15,759
      Receivables                                280,948      263,176
      Inventories                                351,212      335,887
      Deferred income taxes                       14,574       12,199
      Other current assets                        39,143       53,231
                                               ---------    ---------
 Total current assets                            702,833      680,252
                                               ---------    ---------
 Property, plant, and equipment:
      Land and land improvements                  57,348       57,295
      Buildings                                   98,502       98,420
      Machinery and equipment                     69,714       67,217
      Construction in progress                     1,227        4,212
                                               ---------    ---------
 Property, plant, and equipment, at cost         226,791      227,144
 Accumulated depreciation                        (58,039)     (54,702)
                                               ---------    ---------
 Property, plant, and equipment, net             168,752      172,442
 Non-current deferred income taxes                 4,931        2,628
 Other assets                                     31,062       28,114
                                               ---------    ---------
 Total assets                                  $ 907,578    $ 883,436
                                               =========    =========

 Liabilities :
 Current liabilities:
      Accounts payable                         $ 173,918    $ 164,717
      Bank overdrafts                             33,759       37,152
      Accrued compensation                         8,268       10,372
      Current maturities of long-term debt        28,465           --
      Other current liabilities                   26,693       19,280
                                               ---------    ---------
 Total current liabilities                       271,103      231,521
                                               ---------    ---------
 Noncurrent liabilities:
      Long-term debt                             475,877      478,535
      Other non-current liabilities               19,816       18,557
                                               ---------    ---------
 Total liabilities                               766,796      728,613
                                               ---------    ---------
 Shareholders' Equity:
      Common stock                                   322          312
      Additional paid in capital                 142,002      142,081
      Accumulated other comprehensive income       2,045        5,426
      Retained (deficit) earnings                 (3,587)       7,004
                                               ---------    ---------
 Total shareholders' equity                      140,782      154,823
                                               ---------    ---------

                                               ---------    ---------
 Total liabilities and shareholders' equity    $ 907,578    $ 883,436
                                               =========    =========



 BlueLinx Holdings Inc.
 Statements of Cash Flows
    in thousands
                                                   Quarters Ended
                                                --------------------
                                                March 29,   March 31,
                                                  2008        2007
                                                --------    --------
                                              (unaudited) (unaudited)
 Cash flows from operating activities:
 Net loss                                       $(10,591)   $   (189)
 Adjustments to reconcile net loss
  to cash used in operating activities:
    Depreciation and amortization                  4,968       5,400
    Amortization of debt issue costs                 608         606
    Non-cash vacant property charges                 208          --
    Deferred income tax (benefit) provision       (2,887)        198
    Share-based compensation (credit) expense       (114)        874
    Excess tax deficiencies (benefits) from
     share-based compensation arrangements           218         (60)
    Changes in assets and liabilities:
      Receivables                                (17,772)    (70,152)
      Inventories                                (15,325)    (54,864)
      Accounts payable                             9,201      38,126
      Changes in other working capital            16,388       3,526
      Other                                       (5,991)       (472)
                                                --------    --------
 Net cash used in operating activities           (21,089)    (77,007)
                                                --------    --------

 Cash flows from investing activities:
 Property, plant, and equipment investments         (957)     (6,092)
 Proceeds from disposition of assets                 607         879
                                                --------    --------
 Net cash used in investing activities              (350)     (5,213)
                                                --------    --------
 Cash flows from financing activities:
 Proceeds from stock options exercised               434         323
 Excess tax (deficiencies) benefits from
  share-based compensation arrangements             (218)         60
 Net increase in revolving credit facility        25,807      78,538
 (Decrease) increase in bank overdrafts           (3,393)        362
 Common dividends paid                                --      (3,876)
 Other                                                 6          33
                                                --------    --------
 Net cash provided by financing activities        22,636      75,440
                                                --------    --------

 Increase (decrease) in cash                       1,197      (6,780)
 Balance, beginning of period                     15,759      27,042
                                                --------    --------
 Balance, end of period                         $ 16,956    $ 20,262
                                                ========    ========


            

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