Company: QXO-PB
Filing Date: 2025-05-22
Form Type: 424B5
Source: 0001104659-25-052056
Chunk: 40

Company: QXO, Inc.
Filing Date: 2025-05-22
Form: 424B5
Chunk 40
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, we entered into the $2,250.0 million Term Loan Facility, all of which was drawn at the closing of the Beacon Acquisition. This amount represents the aggregate principal amount of Term Loan Facility drawn and does not reflect any original issue discount or estimated fees and expenses, which were $73.4 million.

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(3)

Represents the principal amount of the Notes issued concurrently with the closing of the Beacon Acquisition. This amount represents the aggregate principal amount of Notes issued and does not reflect the initial purchasers’ discounts and commissions, any original issue discount or estimated fees and expenses, which were $22.2 million.

(4)

Pro Forma amounts include the cash received for the issuance of Common Stock offered hereby, net of issuance costs of $23.8 million, and for the issuance of Depositary Shares in the Depositary Shares Offering, net of issuance costs of $15.2 million.

(5)

As Adjusted and Pro Forma amounts include Beacon Acquisition related transaction expenses incurred by the Company of $73.8 million.

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<div align='center'>**CERTAIN MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS FOR NON-U.S. HOLDERS**</div>

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 Internal Revenue Code of 1986, as amended (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:

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

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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;

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

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a trust, if it (i) is