Explanatory Note
This Amendment No. 1 on Form 8-K/A (this “Amendment”) is being filed by DNOW Inc., a Delaware corporation (the “Company”), to amend and supplement its Current Report on Form 8-K filed with the Securities and Exchange Commission on November 6, 2025 (the “Original Report”). As previously disclosed in the Original Report, on November 6, 2025, the Company completed its acquisition of MRC Global Inc., a Delaware corporation (“MRC Global”) and its subsidiaries.
The Company is filing this Amendment solely to supplement Item 9.01 of the Original Report to file (i) the audited consolidated financial statements of MRC Global as of the years ended December 31, 2024 and 2023 and for the years ended December 31, 2024, 2023 and 2022, (ii) the interim unaudited condensed consolidated financial statements of MRC Global as of September 30, 2025 and for the nine months ended September 30, 2025 and September 30, 2024 and (iii) the unaudited pro forma condensed combined balance sheet of the Company and its subsidiaries as of September 30, 2025, the unaudited pro forma condensed combined statements of comprehensive income for the year ended December 31, 2024 and the nine months ended September 30, 2025 and the related notes. Except for the foregoing, this Amendment does not modify or update any other disclosure contained in the Original Report.
| Item 9.01. |
Financial Statements and Exhibits. |
| (a) |
Financial statements of businesses acquired. |
The Company is filing: (i) the audited consolidated balance sheets of MRC Global as of the years ended December 31, 2024 and 2023, the audited consolidated statements of operations, the audited consolidated statements of comprehensive income (loss), the audited consolidated statements of stockholders’ equity and the audited consolidated statements of cash flows for the years ended December 31, 2024, 2023 and 2022, and the related notes thereto, which are attached hereto as Exhibit 99.1 and are incorporated herein by reference; (ii) the interim unaudited condensed consolidated financial statements of MRC Global as of September 30, 2025 and for the nine months ended September 30, 2025 and September 30, 2024, and the related notes thereto, which are attached hereto as Exhibit 99.2 and are incorporated herein by reference; and (iii) the consent of Ernst & Young, LLP, independent registered public accounting firm of MRC Global, which is attached hereto as Exhibit 23.1.
| (b) |
Pro forma financial information. |
The unaudited pro forma condensed combined balance sheet of the Company and its subsidiaries as of September 30, 2025, the unaudited pro forma condensed combined statements of comprehensive income for the year ended December 31, 2024 and the nine months ended September 30, 2025 and the related notes thereto are filed herewith and attached hereto as Exhibit 99.3, and are incorporated herein by reference.