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[S-8 POS] GMS Inc. SEC Filing

Filing Impact
(Low)
Filing Sentiment
(Neutral)
Form Type
S-8 POS
Rhea-AI Filing Summary

GMS Inc. has completed a merger into The Home Depot and is withdrawing previously registered employee-plan securities. Pursuant to a merger agreement, Merger Sub merged with and into GMS, with GMS surviving as an indirect wholly owned subsidiary of The Home Depot and the merger becoming effective upon filing the certificate of merger. As a result, GMS has terminated all offerings under three Form S-8 registration statements that covered a total of registered shares under its equity plans and hereby removes from registration any securities that remain unsold, amending those registration statements to reflect the deregistration.

GMS Inc. ha completato la fusione in The Home Depot e sta ritirando titoli dei piani per dipendenti precedentemente registrati. In base a un accordo di fusione, Merger Sub si è fusa con GMS e in quest'ultima è sopravvissuta, diventando una controllata indiretta interamente posseduta da The Home Depot; la fusione è divenuta efficace al deposito del certificato di fusione. Di conseguenza, GMS ha cessato tutte le offerte previste da tre dichiarazioni di registrazione sul modulo S-8 che coprivano un totale di azioni registrate nell'ambito dei suoi piani azionari e provvede qui a rimuovere dalla registrazione gli eventuali titoli non venduti, modificando tali dichiarazioni per riflettere la deregisrazione.

GMS Inc. ha completado su fusión con The Home Depot y está retirando los valores de planes de empleados previamente registrados. Conforme al acuerdo de fusión, Merger Sub se fusionó con GMS, quedando GMS como filial indirecta totalmente participada por The Home Depot, y la fusión quedó efectiva al presentarse el certificado de fusión. Como resultado, GMS ha terminado todas las ofertas amparadas por tres declaraciones de registro en el formulario S-8 que cubrían un total de acciones registradas en sus planes de capital y procede a retirar de la inscripción cualquier valor que permanezca sin vender, enmendando esas declaraciones para reflejar la desinscripción.

GMS Inc.는 The Home Depot로의 합병을 완료했으며, 이전에 등록된 직원 플랜 증권을 철회하고 있습니다. 합병 계약에 따라 Merger Sub가 GMS와 합병되었고, GMS가 존속법인이 되어 The Home Depot의 간접 완전 자회사로 편입되었으며 합병은 합병 증명서 제출 시 효력이 발생했습니다. 그 결과 GMS는 자사 지분 플랜과 관련해 총 등록 주식을 포함하던 세 건의 Form S-8 등록신고서에 따른 모든 공모를 종료했으며, 판매되지 않은 잔여 증권을 등록에서 말소하고 해당 등록신고서를 수정하여 등록말소 사실을 반영합니다.

GMS Inc. a finalisé sa fusion avec The Home Depot et retire les titres de plans d'employés préalablement enregistrés. Conformément à l'accord de fusion, Merger Sub a fusionné avec GMS, GMS ayant subsisté en tant que filiale indirecte entièrement détenue par The Home Depot ; la fusion est devenue effective lors du dépôt du certificat de fusion. En conséquence, GMS a mis fin à toutes les offres au titre de trois déclarations d'enregistrement sur le formulaire S-8 couvrant un total d'actions enregistrées dans le cadre de ses plans d'actions et retire par la présente de l'enregistrement les titres restant invendus, en modifiant ces déclarations pour refléter la désinscription.

GMS Inc. hat die Verschmelzung mit The Home Depot abgeschlossen und zieht zuvor registrierte Mitarbeiterplan-Wertpapiere zurück. Gemäß einer Fusionsvereinbarung fusionierte die Merger Sub mit GMS, wobei GMS fortbesteht und als indirekt vollständig im Eigentum von The Home Depot befindliche Tochtergesellschaft fungiert; die Fusion wurde mit der Einreichung der Fusionsurkunde wirksam. Infolgedessen hat GMS alle Angebote unter drei Form S-8-Registrierungserklärungen, die insgesamt registrierte Aktien im Rahmen seiner Aktienpläne abdeckten, eingestellt und nimmt hiermit nicht verkaufte Wertpapiere aus der Registrierung, indem es diese Registrierungserklärungen ändert, um die Deregistrierung widerzuspiegeln.

Positive
  • Merger completed with The Home Depot resulting in GMS becoming an indirect wholly owned subsidiary
  • Regulatory housekeeping executed: termination of S-8 offerings and formal deregistration of unsold employee-plan securities
  • Three S-8 registration statements (Nos. 333-249994, 333-221940, 333-217772) are amended to reflect the withdrawals
Negative
  • None.

Insights

TL;DR: GMS's merger into The Home Depot led to the formal withdrawal of unsold employee-plan shares and termination of S-8 offerings.

This post-effective amendment documents a common post-closing housekeeping step following an acquisition: employee equity related registration statements are closed out and unsold plan shares are deregistered because the target is now a subsidiary. The filing cites the merger agreement and the filing of the certificate of merger as the transaction mechanics that triggered termination of the S-8 offerings. For investors and plan participants, this indicates equity awards will be governed by the merger terms rather than ongoing public registrations.

TL;DR: The company complied with its registration undertakings by withdrawing unsold securities after becoming a subsidiary of The Home Depot.

The amendment reflects compliance with prior undertakings in the registration statements to remove unsold registered securities upon termination of the offering. It amends three separate S-8 filings covering shares allocated to various equity plans, consolidating the administrative status of those registrations post-merger. This is a routine but material corporate action that finalizes the change in the company’s reporting and registration posture following the acquisition.

GMS Inc. ha completato la fusione in The Home Depot e sta ritirando titoli dei piani per dipendenti precedentemente registrati. In base a un accordo di fusione, Merger Sub si è fusa con GMS e in quest'ultima è sopravvissuta, diventando una controllata indiretta interamente posseduta da The Home Depot; la fusione è divenuta efficace al deposito del certificato di fusione. Di conseguenza, GMS ha cessato tutte le offerte previste da tre dichiarazioni di registrazione sul modulo S-8 che coprivano un totale di azioni registrate nell'ambito dei suoi piani azionari e provvede qui a rimuovere dalla registrazione gli eventuali titoli non venduti, modificando tali dichiarazioni per riflettere la deregisrazione.

GMS Inc. ha completado su fusión con The Home Depot y está retirando los valores de planes de empleados previamente registrados. Conforme al acuerdo de fusión, Merger Sub se fusionó con GMS, quedando GMS como filial indirecta totalmente participada por The Home Depot, y la fusión quedó efectiva al presentarse el certificado de fusión. Como resultado, GMS ha terminado todas las ofertas amparadas por tres declaraciones de registro en el formulario S-8 que cubrían un total de acciones registradas en sus planes de capital y procede a retirar de la inscripción cualquier valor que permanezca sin vender, enmendando esas declaraciones para reflejar la desinscripción.

GMS Inc.는 The Home Depot로의 합병을 완료했으며, 이전에 등록된 직원 플랜 증권을 철회하고 있습니다. 합병 계약에 따라 Merger Sub가 GMS와 합병되었고, GMS가 존속법인이 되어 The Home Depot의 간접 완전 자회사로 편입되었으며 합병은 합병 증명서 제출 시 효력이 발생했습니다. 그 결과 GMS는 자사 지분 플랜과 관련해 총 등록 주식을 포함하던 세 건의 Form S-8 등록신고서에 따른 모든 공모를 종료했으며, 판매되지 않은 잔여 증권을 등록에서 말소하고 해당 등록신고서를 수정하여 등록말소 사실을 반영합니다.

GMS Inc. a finalisé sa fusion avec The Home Depot et retire les titres de plans d'employés préalablement enregistrés. Conformément à l'accord de fusion, Merger Sub a fusionné avec GMS, GMS ayant subsisté en tant que filiale indirecte entièrement détenue par The Home Depot ; la fusion est devenue effective lors du dépôt du certificat de fusion. En conséquence, GMS a mis fin à toutes les offres au titre de trois déclarations d'enregistrement sur le formulaire S-8 couvrant un total d'actions enregistrées dans le cadre de ses plans d'actions et retire par la présente de l'enregistrement les titres restant invendus, en modifiant ces déclarations pour refléter la désinscription.

GMS Inc. hat die Verschmelzung mit The Home Depot abgeschlossen und zieht zuvor registrierte Mitarbeiterplan-Wertpapiere zurück. Gemäß einer Fusionsvereinbarung fusionierte die Merger Sub mit GMS, wobei GMS fortbesteht und als indirekt vollständig im Eigentum von The Home Depot befindliche Tochtergesellschaft fungiert; die Fusion wurde mit der Einreichung der Fusionsurkunde wirksam. Infolgedessen hat GMS alle Angebote unter drei Form S-8-Registrierungserklärungen, die insgesamt registrierte Aktien im Rahmen seiner Aktienpläne abdeckten, eingestellt und nimmt hiermit nicht verkaufte Wertpapiere aus der Registrierung, indem es diese Registrierungserklärungen ändert, um die Deregistrierung widerzuspiegeln.

 
As filed with the Securities and Exchange Commission on September 4, 2025
 
Registration No. 333-249994
Registration No. 333-221940
Registration No. 333-217772

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549



POST-EFFECTIVE AMENDMENT NO. 1 TO:
FORM S-8 REGISTRATION STATEMENT NO. 333-249994
FORM S-8 REGISTRATION STATEMENT NO. 333-221940
FORM S-8 REGISTRATION STATEMENT NO. 333-217772

UNDER
THE SECURITIES ACT OF 1933



GMS Inc.
(Exact name of registrant as specified in its charter)



Delaware
(State or other jurisdiction
of incorporation or organization)
 
115 Perimeter Center Place, Suite 600
Atlanta, Georgia
(Address of Principal Executive Offices)
46-2931287
(I.R.S. Employer
Identification No.)
 
 
30346
(Zip Code)



GMS Inc. 2020 Equity Incentive Plan
GMS Inc. Equity Incentive Plan
GMS Inc. Employee Stock Purchase Plan
2014 GMS Inc. Stock Option Plan
(Full titles of the plans)

Scott M. Deakin
Chief Financial Officer
GMS Inc.
115 Perimeter Center Place, Suite 600
Atlanta, Georgia 30346
(800) 392-4619
(Name, address and telephone number of agent for service)

Copies to:

Michael J. Aiello, Esq.
Michelle A. Sargent, Esq.
Weil, Gotshal & Manges LLP
767 Fifth Avenue
New York, New York 10153
(212) 310-8000

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer a smaller reporting company or an emerging growth company.  See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer
Accelerated filer
Non-accelerated filer
Smaller reporting company
   
Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. 


DEREGISTRATION OF UNSOLD SECURITIES

These Post-Effective Amendments (the “Post-Effective Amendments”) relate to the following Registration Statements on Form S-8 (the “Registration Statements”) filed by GMS Inc., a Delaware corporation (“GMS”), with the Securities and Exchange Commission, to deregister any and all common stock, par value $0.01 per share, of GMS (the “Shares”) registered but unsold or otherwise unissued as of the date hereof under the Registration Statements:

Registration Statement No. 333-249994, filed on November 10, 2020, relating to the registration of 2,400,000 Shares under the GMS Inc. 2020 Equity Incentive Plan;

Registration Statement No. 333-221940, filed on December 7, 2017, relating to the registration of 4,500,000 Shares under the GMS Inc. Equity Incentive Plan and the GMS Inc. Employee Stock Purchase Plan; and

Registration Statement No. 333-217772, filed on May 8, 2017, relating to the registration of 2,679,381 Shares under the 2014 GMS Inc. Stock Option Plan.

Pursuant to the Agreement and Plan of Merger, dated as of June 29, 2025 (the “Merger Agreement”), by and among GMS, The Home Depot, Inc., a Delaware corporation (“The Home Depot”), and Gold Acquisition Sub, Inc., a Delaware corporation and an indirect wholly owned subsidiary of The Home Depot (“Merger Sub”), Merger Sub merged with and into GMS with GMS surviving the merger as an indirect wholly owned subsidiary of The Home Depot. The merger became effective on September 4, 2025, upon the filing of the certificate of merger with the Secretary of State of the State of Delaware.

As a result of the transactions contemplated by the Merger Agreement, GMS has terminated all offerings of its securities pursuant to the Registration Statements and, in accordance with undertaking made by GMS in the Registration Statements to remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering, hereby removes and withdraws from registration all securities registered pursuant to the Registration Statements that remain unsold as of the date hereof. The Registration Statements are hereby amended, as appropriate, to reflect the deregistration of such securities.

SIGNATURE

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused these Post-Effective Amendments to the Registration Statements described above to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Atlanta, State of Georgia, on September 4, 2025.

 
GMS INC.
     
 
By:
/s/ Scott M. Deakin
 
Name:
Scott M. Deakin
 
Title:
Chief Financial Officer

Pursuant to Rule 478 of the Securities Act of 1933, as amended, no other person is required to sign these Post-Effective Amendments to the Registration Statements.

FAQ

What did the GMS S-8 post-effective amendment accomplish?

The amendment terminates all S-8 offerings and withdraws from registration any unsold securities previously registered under three registration statements.

Why were the S-8 registration statements withdrawn?

They were withdrawn because GMS merged into an indirect wholly owned subsidiary of The Home Depot, ending the prior offerings and triggering deregistration of unsold shares.

Which registration statements were affected by this amendment?

Registration Statements Nos. 333-249994, 333-221940, and 333-217772 were amended to remove and withdraw unsold registered securities.

Did the filing state that the merger is effective?

Yes, the filing states the merger became effective upon filing the certificate of merger with the Secretary of State of Delaware.

Who signed or authorized the post-effective amendment?

The amendment is executed by Scott M. Deakin as indicated in the filing.
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