
Core Viewpoint - The Home Depot has withdrawn and refiled its Premerger Notification and Report Form under the HSR Act for its acquisition of GMS Inc., extending the tender offer deadline to August 22, 2025 [1][2][3]. Group 1: Acquisition Details - The Home Depot, through its subsidiary Gold Acquisition Sub, Inc., is making an all-cash tender offer to purchase all outstanding shares of GMS at a price of $110.00 per share [1]. - The initial Premerger Notification was filed on July 21, 2025, and the waiting period under the HSR Act has restarted with the new expiration set for August 22, 2025 [2]. - The tender offer has been extended from August 8, 2025, to August 22, 2025, with all other terms remaining unchanged [3]. Group 2: Tender Offer Status - As of August 6, 2025, approximately 13,208,330 shares, representing about 34.7% of the outstanding shares, have been validly tendered [4]. - Stockholders who have already tendered their shares do not need to take any further action due to the extension of the tender offer [4]. Group 3: Company Overview - The Home Depot is the largest home improvement specialty retailer globally, operating over 2,350 retail stores and employing more than 470,000 associates [6].