Imperial Industries, Inc., through its subsidiaries, engages in the manufacture and distribution of building materials to building materials dealers and others in the southeast United States. It produces and distributes pool finish coatings, roof tile mortar, stucco, and plaster products, as well as gypsum wallboard, roofing, and insulation products. The company’s pool finish products are used as coatings for below ground swimming pools; roof tile mortar is used to adhere cement roof tiles to the roof; stucco products are used as a finishing coat to exterior surfaces; and plaster is used to finish interiors of structures. It sells its products to contractors, subcontractors, and...