Company: QXO-PB
Filing Date: 2025-04-16
Form Type: 8-K
Source: 0001140361-25-014209
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Company: QXO, Inc.
Filing Date: 2025-04-16
Form: 8-K
Item: Item 8.01
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Item 8.01

Other

Events.

As previously reported, on March 20, 2025, QXO, Inc., a Delaware corporation (“ QXO”), entered into an Agreement and Plan of Merger (the
“ Merger Agreement”), with Beacon Roofing Supply, Inc., a Delaware corporation (“ Beacon”) and Queen MergerCo, Inc., a Delaware corporation and wholly owned subsidiary of QXO (“ Merger Sub”), pursuant to which QXO agreed to acquire Beacon. The Merger
Agreement provides for the acquisition of Beacon in a two-step all cash transaction, consisting of a previously commenced tender offer by Merger Sub, followed by a subsequent back-end merger (the “ Acquisition”). The Acquisition is expected to close
at or near the end of April 2025, subject to a majority of Beacon shares tendering in QXO’s outstanding tender offer and other customary closing conditions.

This Current Report on Form 8-K is being filed in connection with the Acquisition to provide (i) the audited consolidated financial
statements of Beacon and (ii) the unaudited pro forma combined financial information for QXO and Beacon, in each case as described below, and (iii) the consent of Ernst & Young LLP, Beacon’s independent registered public accounting firm. This
Current Report on Form 8-K does not modify or update the consolidated financial statements of QXO included in QXO’s Annual Report on Form 10-K for the year ended December 31, 2024, nor does it reflect any subsequent information or events.

The historical audited consolidated balance sheets of Beacon as of December 31, 2024 and 2023 and the related consolidated statements of
operations, comprehensive income, stockholders’ equity and cash flows of Beacon for each of the years ended December 31, 2024, 2023 and 2022, together with the notes thereto and the independent registered public accounting firm’s report thereon, are
filed as Exhibit 99.1 to this Current Report on Form 8-K and incorporated herein by reference.

The unaudited pro forma combined financial statements of QXO and Beacon, consisting of the unaudited pro forma combined statements of
operations of QXO and Beacon for the year ended December 31, 2024, giving effect to the Acquisition as if it had occurred on January 1, 2024, and the unaudited pro forma combined balance sheet of QXO and Beacon