Company: QXO-PB
Filing Date: 2025-04-16
Form Type: 424B5
Source: 0001140361-25-014221
Chunk: 70

Company: QXO, Inc.
Filing Date: 2025-04-16
Form: 424B5
Chunk 70
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 facilities. These owned facilities range in size from approximately 11,500 square feet to 68,000 square feet. Beacon believes that its properties are in good operating condition and adequately serve its current business operations.

#### Legal Proceedings
From time to time, Beacon is involved in legal proceedings and governmental investigations arising in the ordinary course of business, including product-related, personal injury, employment, environmental, property or commercial matters. These proceedings may also include actions brought against Beacon with respect to corporate matters and transactions in which Beacon was involved. The defense of these proceedings and governmental investigations may require significant expense and require management’s time and attention and, depending on the resolution of the proceedings and investigations, Beacon could be required to pay damages or fines. Beacon accrues a liability for legal claims when payments associated with the claims become probable and the loss can be reasonably estimated. The actual costs of resolving legal claims may be substantially higher or lower than the amounts accrued for those claims, and insurance or indemnification rights may be insufficient or unavailable to protect Beacon against all loss exposures. Beacon’s reputation could be negatively affected by publicity resulting from adverse outcomes in legal proceedings or governmental investigations.

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TABLE OF CONTENTS

CERTAIN MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS FOR NON-U.S. HOLDERS The following is a discussion of certain material U.S. federal income tax considerations relating to the acquisition, ownership and disposition of our Common Stock by Non-U.S. Holders (as defined below) that purchase our Common Stock pursuant to this offering. Except as expressly provided below, this discussion applies only to Non-U.S. Holders that hold such Common Stock as a capital asset within the meaning of Section 1221 of the Code (generally, property held for investment). For purposes of this discussion, a Non-U.S. Holder is a beneficial owner of our Common Stock that, for U.S. federal income tax purposes, is not treated as any of the following:

| • | an individual citizen or resident individual of the United States, as determined for U.S. federal income tax purposes; |

| • | a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) created or organized under the laws of a jurisdiction of the United States, any state thereof or the District of Columbia; |

| • | an estate the income of which is subject to U.S. federal income taxation regardless of its source; |

| • | a trust, if it (i) is