AAON Reports Record Earnings


TULSA, OK--(Marketwire - May 6, 2009) - AAON, Inc. (NASDAQ: AAON) today announced its operating results for the three months ended March 31, 2009 compared to March 31, 2008. Sales decreased 2% to $64.0 million from $65.6 million and net income increased 5% to $6.7 million from $6.4 million. Earnings per diluted share were $0.39 up 11% from $0.35, based upon 17.3 million and 18.3 million diluted shares outstanding, respectively.

Earnings for the first quarter of 2009 were the highest of any first quarter in the Company's history.

Norman H. Asbjornson, President and CEO, stated, "The slight decrease in sales was attributable primarily to current economic conditions, while the increase in earnings resulted from a reduction in relative material costs and improved efficiencies, despite a higher provision for income taxes."

Mr. Asbjornson said, "While we expect the second quarter to be another good quarter relative to last year, the balance of 2009 remains difficult to predict."

The Company will host a conference call today at 4:15 P.M. EST to discuss the first quarter results. To participate call 1-877-737-1669.

AAON, Inc. is a manufacturer of air-conditioning and heating equipment consisting of rooftop units, chillers, air-handling units and coils. Its products serve the new construction and replacement markets. The Company has successfully gained market share through its "semi-custom" product lines, which offer the customer value, quality, function, serviceability and efficiency.

Certain statements in this news release may be "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933. Statements regarding future prospects and developments are based upon current expectations and involve certain risks and uncertainties that could cause actual results and developments to differ materially from the forward-looking statements.

                        AAON, Inc., and Subsidiaries
                     Consolidated Statements of Income
                              (Unaudited)


                                                     Three Months Ended
                                                   March 31,    March 31,
                                                      2009         2008
                                                  -----------  -----------
                                                    (in thousands, except
                                                      per share data)

Net sales                                         $    63,965  $    65,456

Cost of sales                                          47,031       49,804
                                                  -----------  -----------

   Gross profit                                        16,934       15,652

Selling, general and
 administrative expenses                                6,535        5,902
                                                  -----------  -----------

   Income from operations                              10,399        9,750

Interest expense                                           (9)          (3)

Interest income                                             -           21

Other income, net                                         245          130
                                                  -----------  -----------

Income before income taxes                             10,635        9,898

Income tax provision                                    3,907        3,464
                                                  -----------  -----------

   Net income                                     $     6,728  $     6,434
                                                  ===========  ===========

Earnings per share:
 Basic                                            $      0.39  $      0.36
                                                  ===========  ===========
 Diluted                                          $      0.39  $      0.35
                                                  ===========  ===========

Weighted average shares outstanding:
 Basic                                                 17,189       18,049
                                                  ===========  ===========
 Diluted                                               17,335       18,311
                                                  ===========  ===========







                       AAON, Inc., and Subsidiaries
                        Consolidated Balance Sheets
                               (Unaudited)


                                                   March 31,   December 31,
                                                      2009         2008
                                                  ------------ ------------
                                                    (in thousands, except
                                                  share and per share data)
Assets
Current assets:
   Cash and cash equivalents                      $      3,725 $        269
   Accounts receivable, net                             40,891       38,804
   Inventories, net                                     33,802       36,382
   Prepaid expenses and other                              513          428
   Deferred tax assets                                   4,731        4,235
                                                  ------------ ------------
Total current assets                                    83,662       80,118
Property, plant and equipment
   Land                                                  2,128        2,153
   Buildings                                            37,391       36,371
   Machinery and equipment                              89,638       87,219
   Furniture and fixtures                                7,096        7,076
                                                  ------------ ------------
     Total property, plant and equipment               136,253      132,819
     Less:  Accumulated depreciation                    74,522       72,269
                                                  ------------ ------------
Property, plant and equipment, net                      61,731       60,550
Note receivable, long-term                                  75           75
                                                  ------------ ------------
Total assets                                      $    145,468 $    140,743
                                                  ============ ============

Liabilities & Stockholders' Equity
Current liabilities:
   Revolving credit facility                      $          - $      2,901
   Current maturities of long-term debt                     91           91
   Accounts payable                                     14,212       14,715
   Dividends payable                                         -        2,773
   Accrued liabilities                                  24,025       19,038
                                                  ------------ ------------
Total current liabilities                               38,328       39,518

Long-term liabilities                                       99          121
Deferred tax liabilities                                 4,436        4,582
Commitments and contingencies
Stockholders' equity:
   Preferred stock, $.001 par value, 7,500,000
    shares authorized, no shares issued
   Common stock, $.004 par value, 75,000,000
    shares authorized, 17,170,214 and
    17,208,733 issued and outstanding at March
    31, 2009 and December 31, 2008,
    respectively                                            71           71
   Additional paid-in capital                               36          538
   Accumulated other comprehensive income, net of
    tax                                                    635          778
   Retained earnings                                   101,863       95,135
                                                  ------------ ------------
Total stockholders' equity                             102,605       96,522
                                                  ------------ ------------
Total liabilities and stockholders' equity        $    145,468 $    140,743
                                                  ============ ============









                      AAON, Inc., and Subsidiaries
                  Consolidated Statements of Cash Flows
                              (Unaudited)


                                                 Three Months Three Months
                                                    Ended        Ended
                                                   March 31,    March 31,
                                                     2009         2008
                                                  -----------  -----------
                                                       (in thousands)
OPERATING ACTIVITIES
   Net income                                     $     6,728  $     6,434
     Adjustments to reconcile net income to net
      cash provided by operating activities:
       Depreciation                                     2,282        2,457
       Provision for losses on accounts
        receivable                                        410           26
       Share-based compensation                           188          241
       Excess tax benefits from stock options
        exercised                                          (2)        (119)
       Deferred income taxes                             (718)        (427)
       Changes in assets and liabilities:
         Accounts receivable                           (2,537)       2,212
         Inventories, net                               2,557       (1,199)
         Prepaid expenses and other                       (87)        (125)
         Accounts payable                                (452)         824
         Accrued liabilities                            4,996         (134)
                                                  -----------  -----------
   Net cash provided by operating activities           13,365       10,190
                                                  -----------  -----------


INVESTING ACTIVITIES
   Capital expenditures                                (3,512)        (972)
                                                  -----------  -----------
   Net cash used in investing activities               (3,512)        (972)
                                                  -----------  -----------

FINANCING ACTIVITIES
   Borrowings under revolving credit facility           9,972        4,219
   Payments under revolving credit facility           (12,873)      (4,219)
   Payments of long-term debt                             (22)         (23)
   Stock options exercised                                 10           79
   Excess tax benefits from stock options
    exercised                                               2          119
   Repurchase of stock                                   (702)      (1,823)
   Cash dividends paid to stockholders                 (2,773)      (2,943)
                                                  -----------  -----------
   Net cash used in financing activities               (6,386)      (4,591)
                                                  -----------  -----------
Effect of exchange rate on cash                           (11)         (32)
                                                  -----------  -----------
Net increase in cash and cash equivalents               3,456        4,595
                                                  -----------  -----------
Cash and cash equivalents, beginning of year              269          879
                                                  -----------  -----------
Cash and cash equivalents, end of period          $     3,725  $     5,474
                                                  ===========  ===========


Contact Information: For Further Information: Jerry R. Levine Phone: (914) 244-0292 Fax: (914) 244-0295 AAON, Inc. 2425 South Yukon Ave. Tulsa, OK 74107-2728 Ph: (918) 583-2266 Fax: (918) 583-6094 http://www.aaon.com