Dayton Superior Reports Record Second Quarter Net Income.

DAYTON, Ohio -- Dayton Superior Corporation (NASDAQ: DSUP), the leading North American provider of specialized products for the non-residential concrete construction market, reported today record net income for its second quarter ended June 27, 2008. Compared with results for the similar period of 2007:

* Net sales were $141 million, up 3%;

* Gross profit increased 16%, or $7 million, to $51 million, driven by pricing and productivity disciplines;

* Record second quarter net income doubled to $8 million, or 44 cents per share, versus $4 million, or 23 cents per share in 2007.

Eric R. Zimmerman, Dayton Superior's President and Chief Executive Officer, said, "We are proud of our operational and organizational improvements in this difficult market environment. All facets of our organization contributed to our second quarter success. Our marketing and sales disciplines, manufacturing productivity, distribution center controls, and new product sales were all key to our improved performance. In light of the non-residential construction challenges in some regions, intense steel cost inflation, and continued tight credit markets, we are pleased with our results through June."

For the quarter, sales of Dayton Superior's concrete construction related products were $121 million, an increase of 3%, due to increased pricing and new product sales. Revenues from rentals of concrete forming and shoring equipment were $14 million, down 9%, due to a slower non-residential construction market in some regions. Sales of used rental equipment sales were up 14% due to the timing of customer demand.

Gross profit on product sales was $40 million for the quarter, which was 33% of net sales, or 19% higher than last year. Rental gross profit was $5 million, compared with $7 million last year due to the decline in revenue. As a percentage of sales, gross profit on the sales of used rental equipment for the quarter increased significantly due to more sales of fully depreciated equipment.

Selling, general, and administrative expenses increased to $30 million in the recent quarter from $27 million last year. The increase was due to increased headcount, salaries, and other personnel related expenses.

The following results for the first half of 2008 are compared with results for the similar period of 2007:

* Net sales were flat at $236 million;

* Income from operations was $22 million compared to $20 million, driven by pricing and productivity disciplines;

* Net loss of $9 million, or $0.50 per share, including a $6 million charge related to a debt refinancing, versus $4 million, or $0.21 per share.

The Company has commenced an offer to exchange its 13% Senior Subordinated Notes due 2009 for new Senior Secured Notes due 2014.

Mr. Zimmerman added, "As we enter the second half of 2008 and into 2009, we will continue to focus on improving customer service and product line performance. These have been and will continue to be keys to sustaining continuous improvement at Dayton Superior Corporation."

The Company has scheduled a conference call at 11:00 a.m. EDT, Thursday, July 31, 2008 to discuss the second quarter results. The conference call can be accessed by dialing 1-877-741-4253 or 1-719-325-4815 and enter ID# 7125441 at least 10 minutes before the start of the call to register. A replay of the call will be available from 2:00 p.m. ET, Thursday, July 31, 2008, until 11:59 p.m. ET, Thursday, August 14, 2008. Please call 1-888-203-1112 or 1-719-457-0820 and enter ID# 7125441.

Dayton Superior is the leading North American provider of specialized products consumed in non-residential, concrete construction, and we are the largest concrete forming and shoring rental company serving the domestic, non-residential construction market. Our products can be found on construction sites nationwide and are used in non-residential construction projects, including: infrastructure projects, such as highways, bridges, airports, power plants and water management projects; institutional projects, such as schools, stadiums, hospitals and government buildings; and commercial projects, such as retail stores, offices and recreational, distribution and manufacturing facilities.

Note: Certain statements made herein concerning anticipated future performance are forward-looking statements. These forward-looking statements are based on estimates, projections, beliefs and assumptions of management and are not guarantees of future performance. Actual future performance, outcomes and results may differ materially from those expressed in forward-looking statements as a result of a number of important factors. Representative examples of these factors include (without limitation):

* the ability to refinance the Company's debt on commercially reasonable terms;

* depressed or fluctuating market conditions for the Company's products and services;

* operating restrictions imposed by the Company's existing debt

* increased raw material costs and operating expenses;

* the ability to increase manufacturing efficiency, leverage purchasing power and broaden the Company's distribution network;

* the competitive nature of the non-residential construction industry in general, as well as specific market areas.

This list of factors is not intended to be exhaustive, and additional information concerning relevant risk factors can be found in Dayton Superior's Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, and current Reports on Form 8-K filed with the Securities and Exchange Commission.

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