[S-8 POS] GMS Inc. SEC Filing
GMS Inc. completed a merger into an indirect wholly owned subsidiary of The Home Depot, Inc. Pursuant to the Merger Agreement dated June 29, 2025, Merger Sub merged with and into GMS with GMS surviving as an indirect wholly owned subsidiary of The Home Depot. The merger became effective on September 4, 2025, upon filing the certificate of merger in Delaware. As a result, GMS has terminated all offerings under three S-8 registration statements (Nos. 333-249994, 333-221940 and 333-217772) and has withdrawn from registration all unsold shares previously registered: 2,400,000 shares (2020 plan), 4,500,000 shares (2017 plans) and 2,679,381 shares (2014 plan). The registration statements are amended to reflect the deregistration of those unsold securities.
GMS Inc. ha completato una fusione in una controllata indiretta interamente posseduta di The Home Depot, Inc. In base al Merger Agreement datato 29 giugno 2025, Merger Sub si è fusa con e in GMS, con GMS che è sopravvissuta come controllata indiretta interamente posseduta di The Home Depot. La fusione è divenuta effettiva il 4 settembre 2025 con il deposito del certificato di fusione nel Delaware. Di conseguenza, GMS ha cessato tutte le offerte previste da tre S-8 registration statements (nn. 333-249994, 333-221940 e 333-217772) e ha ritirato dalla registrazione tutte le azioni non vendute precedentemente registrate: 2.400.000 azioni (piano 2020), 4.500.000 azioni (piani 2017) e 2.679.381 azioni (piano 2014). Le registration statements sono state emendate per riflettere la deregistrazione di tali titoli non venduti.
GMS Inc. completó una fusión en una subsidiaria indirecta de propiedad total de The Home Depot, Inc. De conformidad con el Merger Agreement fechado el 29 de junio de 2025, Merger Sub se fusionó con y en GMS, quedando GMS como subsidiaria indirecta propiedad total de The Home Depot. La fusión entró en vigor el 4 de septiembre de 2025 al presentar el certificado de fusión en Delaware. Como resultado, GMS ha dado por terminadas todas las ofertas bajo tres S-8 registration statements (n.º 333-249994, 333-221940 y 333-217772) y ha retirado de la registración todas las acciones no vendidas previamente registradas: 2.400.000 acciones (plan 2020), 4.500.000 acciones (planes 2017) y 2.679.381 acciones (plan 2014). Las registration statements se han enmendado para reflejar la desregulación de esos valores no vendidos.
GMS Inc.는 The Home Depot, Inc.의 간접적인 전액 출자 자회사로의 합병을 완료했습니다. 2025년 6월 29일자 합병계약(Merger Agreement)에 따라 Merger Sub는 GMS와 합병되었고, GMS는 The Home Depot의 간접 전액 출자 자회사로 존속했습니다. 합병은 델라웨어에 합병증명서를 제출한 2025년 9월 4일부로 발효되었습니다. 그 결과 GMS는 세 건의 S-8 등록명세서(번호 333-249994, 333-221940 및 333-217772)에 따른 모든 공모를 종료했으며, 이전에 등록된 미판매 주식 전부를 등록취소했습니다: 2,400,000주(2020 플랜), 4,500,000주(2017 플랜들) 및 2,679,381주(2014 플랜). 해당 등록명세서는 이러한 미판매 증권의 등록취소를 반영하도록 수정되었습니다.
GMS Inc. a finalisé une fusion au sein d'une filiale indirecte détenue en totalité par The Home Depot, Inc. Conformément au Merger Agreement daté du 29 juin 2025, Merger Sub a fusionné avec GMS et dans GMS, GMS subsistant en tant que filiale indirecte détenue en totalité par The Home Depot. La fusion est devenue effective le 4 septembre 2025 lors du dépôt du certificat de fusion dans le Delaware. En conséquence, GMS a mis fin à toutes les offres au titre de trois S-8 registration statements (n° 333-249994, 333-221940 et 333-217772) et a retiré de l'enregistrement toutes les actions non vendues précédemment enregistrées : 2 400 000 actions (plan 2020), 4 500 000 actions (plans 2017) et 2 679 381 actions (plan 2014). Les registration statements ont été amendés pour refléter la désinscription de ces titres non vendus.
GMS Inc. hat eine Verschmelzung in eine indirekt hunderprozentige Tochtergesellschaft von The Home Depot, Inc. abgeschlossen. Gemäß dem Merger Agreement vom 29. Juni 2025 fusionierte Merger Sub mit GMS, wobei GMS als indirekt hundertprozentige Tochtergesellschaft von The Home Depot fortbestand. Die Fusion wurde am 4. September 2025 wirksam, nachdem die Verschmelzungsurkunde in Delaware eingereicht wurde. Infolgedessen hat GMS alle Angebote unter drei S-8-Registration Statements (Nrn. 333-249994, 333-221940 und 333-217772) eingestellt und alle zuvor registrierten, nicht verkauften Aktien von der Registrierung zurückgezogen: 2.400.000 Aktien (2020-Plan), 4.500.000 Aktien (2017-Pläne) und 2.679.381 Aktien (2014-Plan). Die Registration Statements wurden geändert, um die Deregistrierung dieser nicht verkauften Wertpapiere widerzuspiegeln.
- Corporate control clarified: GMS is now an indirect wholly owned subsidiary of The Home Depot, providing clear ownership status
- Regulatory housekeeping completed: The company withdrew unsold shares from registration, aligning filings with the post-merger capital structure
- Registered employee equity removed: Unsold shares under three S-8s (2,400,000; 4,500,000; 2,679,381) were deregistered, which may limit public issuance under those plans
- Public registration ceased for unsold securities: Deregistration removes availability of those shares for public sale under the prior registration statements
Insights
TL;DR: GMS was merged into a Home Depot subsidiary and its registered but unsold equity under three S-8s was withdrawn.
The filing records a completed statutory merger in which GMS became an indirect wholly owned subsidiary of The Home Depot. The immediate, explicit effect is the termination of previously registered employee and equity-plan offerings and the formal withdrawal of any unsold shares from registration under three S-8 registration statements. For investors and plan participants, this is a structural change to equity availability and corporate ownership; the document conveys corporate status change and related administrative deregistration without providing further financial or consideration details.
TL;DR: The company’s equity registration was rescinded following completion of a takeover, altering governance and public registration of plan shares.
The post-effective amendment documents removal of all unsold securities from registration as required by prior undertakings in the S-8s. This reflects the transition from a reporting public issuer issuing equity under employee plans to a private subsidiary status for those shares, as evidenced by the merger closing and certificate of merger filing. The filing does not disclose treatment of outstanding awards, cash or share consideration, or changes to equity plan administration beyond the deregistration action.
GMS Inc. ha completato una fusione in una controllata indiretta interamente posseduta di The Home Depot, Inc. In base al Merger Agreement datato 29 giugno 2025, Merger Sub si è fusa con e in GMS, con GMS che è sopravvissuta come controllata indiretta interamente posseduta di The Home Depot. La fusione è divenuta effettiva il 4 settembre 2025 con il deposito del certificato di fusione nel Delaware. Di conseguenza, GMS ha cessato tutte le offerte previste da tre S-8 registration statements (nn. 333-249994, 333-221940 e 333-217772) e ha ritirato dalla registrazione tutte le azioni non vendute precedentemente registrate: 2.400.000 azioni (piano 2020), 4.500.000 azioni (piani 2017) e 2.679.381 azioni (piano 2014). Le registration statements sono state emendate per riflettere la deregistrazione di tali titoli non venduti.
GMS Inc. completó una fusión en una subsidiaria indirecta de propiedad total de The Home Depot, Inc. De conformidad con el Merger Agreement fechado el 29 de junio de 2025, Merger Sub se fusionó con y en GMS, quedando GMS como subsidiaria indirecta propiedad total de The Home Depot. La fusión entró en vigor el 4 de septiembre de 2025 al presentar el certificado de fusión en Delaware. Como resultado, GMS ha dado por terminadas todas las ofertas bajo tres S-8 registration statements (n.º 333-249994, 333-221940 y 333-217772) y ha retirado de la registración todas las acciones no vendidas previamente registradas: 2.400.000 acciones (plan 2020), 4.500.000 acciones (planes 2017) y 2.679.381 acciones (plan 2014). Las registration statements se han enmendado para reflejar la desregulación de esos valores no vendidos.
GMS Inc.는 The Home Depot, Inc.의 간접적인 전액 출자 자회사로의 합병을 완료했습니다. 2025년 6월 29일자 합병계약(Merger Agreement)에 따라 Merger Sub는 GMS와 합병되었고, GMS는 The Home Depot의 간접 전액 출자 자회사로 존속했습니다. 합병은 델라웨어에 합병증명서를 제출한 2025년 9월 4일부로 발효되었습니다. 그 결과 GMS는 세 건의 S-8 등록명세서(번호 333-249994, 333-221940 및 333-217772)에 따른 모든 공모를 종료했으며, 이전에 등록된 미판매 주식 전부를 등록취소했습니다: 2,400,000주(2020 플랜), 4,500,000주(2017 플랜들) 및 2,679,381주(2014 플랜). 해당 등록명세서는 이러한 미판매 증권의 등록취소를 반영하도록 수정되었습니다.
GMS Inc. a finalisé une fusion au sein d'une filiale indirecte détenue en totalité par The Home Depot, Inc. Conformément au Merger Agreement daté du 29 juin 2025, Merger Sub a fusionné avec GMS et dans GMS, GMS subsistant en tant que filiale indirecte détenue en totalité par The Home Depot. La fusion est devenue effective le 4 septembre 2025 lors du dépôt du certificat de fusion dans le Delaware. En conséquence, GMS a mis fin à toutes les offres au titre de trois S-8 registration statements (n° 333-249994, 333-221940 et 333-217772) et a retiré de l'enregistrement toutes les actions non vendues précédemment enregistrées : 2 400 000 actions (plan 2020), 4 500 000 actions (plans 2017) et 2 679 381 actions (plan 2014). Les registration statements ont été amendés pour refléter la désinscription de ces titres non vendus.
GMS Inc. hat eine Verschmelzung in eine indirekt hunderprozentige Tochtergesellschaft von The Home Depot, Inc. abgeschlossen. Gemäß dem Merger Agreement vom 29. Juni 2025 fusionierte Merger Sub mit GMS, wobei GMS als indirekt hundertprozentige Tochtergesellschaft von The Home Depot fortbestand. Die Fusion wurde am 4. September 2025 wirksam, nachdem die Verschmelzungsurkunde in Delaware eingereicht wurde. Infolgedessen hat GMS alle Angebote unter drei S-8-Registration Statements (Nrn. 333-249994, 333-221940 und 333-217772) eingestellt und alle zuvor registrierten, nicht verkauften Aktien von der Registrierung zurückgezogen: 2.400.000 Aktien (2020-Plan), 4.500.000 Aktien (2017-Pläne) und 2.679.381 Aktien (2014-Plan). Die Registration Statements wurden geändert, um die Deregistrierung dieser nicht verkauften Wertpapiere widerzuspiegeln.
FAQ
What happened to GMS (GMS) in this filing?
Which registration statements and share amounts were affected?
When did the merger become effective?
Does the filing state how outstanding awards will be treated?
Why were the registration statements amended?
