Headwaters is a building materials company operating in the building products and construction materials sectors. Co. has three reporting segments: building products, in which Co. designs, manufactures, and sells manufactured architectural stone, exterior siding accessories (such as shutters, mounting blocks, and vents), roofing materials, concrete block, windows and other building products; construction materials, which acquires fly ash from coal-fueled electric generating utilities; and energy technology, a non-core segment which focused on reducing waste and increasing the value of energy-related feedstocks, primarily in the area of low-value oil.