Universal Forest Products has no trouble separating the trees from the forest. The company is a leading manufacturer and distributor of engineered wood and construction materials, which it sells to do-it-yourself retail stores, residential and mobile home builders, and industrial customers. It also offers composite wood and plastic products. Universal Forest buys its wood from lumber mills and pressure-treats it to make such products as roof trusses, wall panels, flooring, pallets, and shipping crates. The Home Depot, its top customer, accounts for a quarter of its sales. The company operates about 90 facilities in the US, Canada, and Mexico.