# EDGAR Filing Document

**Accession Number:** 0000723254
**File Stem:** 0001140361-26-020374
**Filing Date:** 2026-5
**Character Count:** 18090
**Document Hash:** fc78743a191e6647b945a71fe2907812
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-020374.hdr.sgml**: 20260511

**ACCESSION NUMBER**: 0001140361-26-020374

**CONFORMED SUBMISSION TYPE**: POS EX

**PUBLIC DOCUMENT COUNT**: 13

**FILED AS OF DATE**: 20260511

**DATE AS OF CHANGE**: 20260511

**EFFECTIVENESS DATE**: 20260511

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CINTAS CORP
- **CENTRAL INDEX KEY:** 0000723254
- **STANDARD INDUSTRIAL CLASSIFICATION:** MEN'S & BOYS' FURNISHINGS, WORK CLOTHING, AND ALLIED GARMENTS [2320]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 311188630
- **STATE OF INCORPORATION:** WA
- **FISCAL YEAR END:** 0531

**FILING VALUES:**
- **FORM TYPE:** POS EX
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295330
- **FILM NUMBER:** 26960905

**BUSINESS ADDRESS:**
- **STREET 1:** 6800 CINTAS BLVD
- **STREET 2:** P O BOX 625737
- **CITY:** CINCINNATI
- **STATE:** OH
- **ZIP:** 45262
- **BUSINESS PHONE:** 5134591200

**MAIL ADDRESS:**
- **STREET 1:** 6800 CINTAS BOULEVARD
- **STREET 2:** P O BOX 625737
- **CITY:** CINCINNATI
- **STATE:** OH
- **ZIP:** 45262

#### As filed with the Securities and Exchange Commission on May 11, 2026

#### Registration No. 333-295330
SECURITIES AND EXCHANGE COMMISSION<br>

Washington, D.C. 20549

POST-EFFECTIVE AMENDMENT NO. 1 TO<br>

FORM S-4<br>

REGISTRATION STATEMENT<br>

UNDER<br>

THE SECURITIES ACT OF 1933

CINTAS CORPORATION<br>

(Exact Name of Registrant as Specified in Its Charter)

---

| | | |
|:---|:---|:---|
| **Washington** | **2320** | **31-1188630**  |
| (State or Other Jurisdiction of <br>Incorporation or Organization) | (Primary Standard Industrial <br>Classification Code Number) | (I.R.S. Employer <br>Identification Number) |

---

#### 6800 Cintas Boulevard <br>

#### P.O. Box 625737 <br>

#### Cincinnati, Ohio 45262-5737 <br>
(513) 459-1200<br>

#### (Address, Including Zip Code, and Telephone Number, Including Area Code, of Registrant's Principal Executive Offices)
D. Brock Denton, Esq.<br>

#### Senior Vice President, <br>

#### Secretary and General Counsel<br>

#### 6800 Cintas Boulevard<br>

#### P.O. Box 625737<br>

#### Cincinnati, Ohio 45262-5737 <br>
(513) 459-1200 <br>

#### (Name, Address, Including Zip Code, and Telephone Number, Including Area Code, of Agent For Service)

#### Copies to:

---

| | | |
|:---|:---|:---|
| **James P. Dougherty, Esq.** <br>**Shanu Bajaj, Esq.** <br>**Davis Polk & Wardwell LLP** <br>**450 Lexington Avenue** <br>**New York, New York 10017** <br>(212) 450-4000  | **Michael C. Patrick, Esq.** <br>**Senior Vice President and General** <br>**Counsel** <br>**UniFirst Corporation** <br>**68 Jonspin Road** <br>**Wilmington, MA 01887** <br>(812) 482-1600  | **Eduardo Gallardo, Esq.** <br>**Andrew Goodman, Esq.** <br>**Paul Hastings LLP** <br>**200 Park Ave** <br>**New York, New York 10166** <br>(212) 318-6000 |

---

#### Approximate date of commencement of proposed sale to the public: From time to time after this Registration Statement becomes effective.
If the securities being registered on this Form are being offered in connection with the formation of a holding company and there is compliance with General Instruction G, check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

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. ☐

If applicable, place an X in the box to designate the appropriate rule provision relied upon in conducting this transaction:

Exchange Act Rule 13e-4(i) (Cross-Border Issuer Tender Offer) ☐

Exchange Act Rule 14d-l(d) (Cross-Border Third-Party Tender Offer) ☐

**The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act or until the registration statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.**

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#### EXPLANATORY NOTE
This Post-Effective Amendment No. 1 (this "Amendment") to the Registration Statement on Form S-4 of Cintas Corporation (File No. 333-295330), initially filed on April 24, 2026, and declared effective by the Securities and Exchange Commission on May 6, 2026 (the "Registration Statement"), is being filed as an exhibit-only filing pursuant to Rule 462(d) of the Securities Act of 1933, as amended, solely to include (i) Exhibit 8.1: Opinion of Paul Hastings LLP regarding certain U.S. federal income tax aspects of the mergers, (ii) Exhibit 23.4: Consent of Paul Hasting LLP (included as part of Exhibit 8.1) and (iii) Exhibit 99.1: Form of UniFirst Corporation Proxy Card. Accordingly, this Amendment consists of only the facing page, this explanatory note, Item 21 of Part II of the Registration Statement, the signature pages to the Registration Statement, and the filed exhibits. The proxy statement/prospectus and the balance of Part II of the Registration Statement are unchanged hereby and have been omitted. The Registration Statement is hereby amended, as appropriate, to reflect the inclusion of such exhibits.

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#### PART II <br>

#### INFORMATION NOT REQUIRED IN THE PROSPECTUS

---

| | |
|:---|:---|
| **Item 21.**<br>| **Exhibits and Financial Statement Schedules**  |

---

(a)<br> The following exhibits are filed herewith or incorporated herein by reference:

---

| | |
|:---|:---|
| **Exhibit** <br>**No.** | **Description**  |
| [2.1](https://www.sec.gov/Archives/edgar/data/723254/000114036126016785/ny20069194x1_s4.htm#tANNEXA) | Agreement and Plan of Merger, dated as of March 10, 2026, by and among Cintas Corporation, UniFirst Corporation, Bruin Merger Sub I, Inc. and Bruin Merger Sub II, LLC (Annex A to the proxy statement/prospectus forming a part of this registration statement)\* |
| [3.1](https://www.sec.gov/Archives/edgar/data/723254/000072325424000053/exhibit31-cintascorparticl.htm) | Restated Articles of Incorporation of Cintas Corporation, as amended (incorporated by reference to Exhibit 3.1 of Cintas' Quarterly Report on Form 10-Q for the quarter ended August 31, 2024) |
| [3.2](https://www.sec.gov/Archives/edgar/data/723254/000072325424000024/exhibit31-amendedandrestat.htm) | Amended and Restated By-laws of Cintas Corporation (incorporated by reference to Exhibit 3.1 to Cintas' Current Report on Form 8-K filed on April 11, 2024) |
| [5.1](https://www.sec.gov/Archives/edgar/data/723254/000114036126016785/ny20069194x1_ex5-1.htm) | Opinion of Fikso Kretschmer PS, regarding the legality of the securities being registered\* |
| [8.1](ny20069194x4_ex8-1.htm) | Opinion of Paul Hastings LLP regarding certain U.S. federal income tax aspects of the mergers\*\* |
| [10.1](https://www.sec.gov/Archives/edgar/data/723254/000114036126016785/ny20069194x1_s4.htm#tANNEXB) | Voting and Support Agreement, by and among Cintas Corporation and certain shareholder of UniFirst corporation, dated as of March 10, 2026 (Annex B to the proxy statement/prospectus forming a part of this registration statement)\* |
| [21.1](https://www.sec.gov/Archives/edgar/data/723254/000072325425000017/exhibit21-subsidiaries2025.htm) | List of subsidiaries of Cintas Corporation (incorporated by reference to Exhibit 21 of Cintas' Annual Report on Form 10-K for the year ended May 31, 2025) |
| [23.1](https://www.sec.gov/Archives/edgar/data/723254/000114036126016785/ny20069194x1_ex23-1.htm) | Consent of Ernst & Young LLP (independent registered public accounting firm for Cintas Corporation)\* |
| [23.2](https://www.sec.gov/Archives/edgar/data/723254/000114036126016785/ny20069194x1_ex23-2.htm) | Consent of Ernst & Young LLP (independent registered public accounting firm for UniFirst Corporation)\* |
| [23.3](https://www.sec.gov/Archives/edgar/data/723254/000114036126016785/ny20069194x1_ex5-1.htm) | Consent of Fikso Kretschmer PS (included as part of the opinion filed as Exhibit 5.1)\* |
| [23.4](ny20069194x4_ex8-1.htm) | Consent of Paul Hastings LLP (included as part of the opinion filed as Exhibit 8.1)\*\* |
| [24.1](https://www.sec.gov/Archives/edgar/data/723254/000114036126016785/ny20069194x1_s4.htm#tPOA) | Powers of Attorney of Directors and Officers of Cintas Corporation (included on the signature page of this registration statement and incorporated herein by reference)\* |
| [99.1](ny20069194x2_ex99-1.htm) | Form of UniFirst Corporation Proxy Card\*\* |
| [99.2](https://www.sec.gov/Archives/edgar/data/723254/000114036126016785/ny20069194x1_ex99-2.htm) | Consent of J.P. Morgan Securities LLC\* |
| [99.3](https://www.sec.gov/Archives/edgar/data/723254/000114036126016785/ny20069194x1_ex99-3.htm) | Consent of Goldman Sachs & Co. LLC\* |
| [107](https://www.sec.gov/ix?doc=/Archives/edgar/data/723254/000114036126016785/ny20069194x1_ex107.htm) | Filing Fee Table\* |

---

\*<br> Previously filed.

\*\*<br> Filed herewith.

II-1<br>

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#### SIGNATURES
Pursuant to the requirements of the Securities Act, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Mason, State of Ohio, on May 11, 2026.

---

| | | |
|:---|:---|:---|
| **CINTAS CORPORATION**  | **CINTAS CORPORATION**  | **CINTAS CORPORATION**  |
| By: | /s/ Todd M. Schneider | /s/ Todd M. Schneider |
|  | Name:  | Todd M. Schneider  |
|  | Title: | President and Chief Executive Officer |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | | |
|:---|:---|:---|:---|
| **Signature** | **Signature** | **Title** | **Date**  |
| \* | \* | President and Chief Executive Officer <br>(principal executive officer), and Director | May 11, 2026 |
| Todd M. Schneider | Todd M. Schneider | President and Chief Executive Officer <br>(principal executive officer), and Director |  |
| \* | \* | Executive Vice President and Chief Financial Officer (principal <br>financial officer and principal <br>accounting officer) | May 11, 2026 |
| Scott A. Garula | Scott A. Garula | Executive Vice President and Chief Financial Officer (principal <br>financial officer and principal <br>accounting officer) |  |
| \* | \* | Executive Chairman and Director | May 11, 2026 |
| Scott D. Farmer | Scott D. Farmer | Executive Chairman and Director |  |
| \* | \* | Lead Director | May 11, 2026 |
| Joseph Scaminace | Joseph Scaminace | Lead Director |  |
| \* | \* | Director | May 11, 2026 |
| Melanie W. Barstad | Melanie W. Barstad | Director |  |
| \* | \* | Director | May 11, 2026 |
| Beverly K. Carmichael | Beverly K. Carmichael | Director |  |
| \* | \* | Director | May 11, 2026 |
| Karen L. Carnahan | Karen L. Carnahan | Director |  |
| \* | \* | Director | May 11, 2026 |
| Robert E. Coletti | Robert E. Coletti | Director |  |
| \* | \* | Director | May 11, 2026 |
| Martin Mucci | Martin Mucci | Director |  |
| \* | \* | Director | May 11, 2026 |
| Ronald W. Tysoe | Ronald W. Tysoe | Director |  |
| \*By: | /s/ D. Brock Denton |  |  |
|  | D. Brock Denton<br>*Attorney-in-fact* |  |  |

---

II-2<br>

## Exhibit 8.1

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#### Exhibit 8.1

![](ny20069194x4_ex8-1logo.jpg)

May 11, 2026

<u>Tax opinion to UniFirst Corporation regarding the Mergers</u>

We have acted as counsel to UniFirst Corporation, a Massachusetts corporation ("***UniFirst***"), in connection with the Agreement and Plan of Merger dated as of March 10, 2026 (the "***Merger Agreement***") by and among UniFirst, Cintas Corporation, a Washington corporation ("***Cintas***"), Bruin Merger Sub I, Inc., a Delaware corporation and a direct wholly owned subsidiary of Cintas ("***Merger Sub 1***") and Bruin Merger Sub II, LLC, a Delaware limited liability company and a direct wholly owned subsidiary of Cintas ("***Merger Sub 2***"), further described in a registration statement on Form S-4 of Cintas filed by Cintas with the Securities and Exchange Commission ("***SEC***") (File No. 333-295330) (as amended or supplemented, and including the proxy statement and prospectus forming a part thereof, the "***Registration Statement***"). All capitalized terms used but not defined in this opinion shall have the meanings set forth in the Merger Agreement or the Registration Statement. References to any document include all schedules and exhibits thereto.

In rendering our opinion, we have examined and relied upon, with your consent: (i) the Registration Statement; (ii) the statements and representations made in the officers' certificates provided by Cintas (on behalf of itself, Merger Sub 1 and Merger Sub 2) and by UniFirst; and (iii) such other documents and corporate records as we have deemed necessary or appropriate for this opinion. In our examination, we have assumed, with your consent, that: (i) all signatures are genuine, all natural persons are of legal capacity, all documents submitted to us are authentic originals or, if submitted as duplicates or certified or conformed copies, that they faithfully reproduce the originals thereof; (ii) to the extent we have not been provided with an executed version of any document we have examined and relied upon, such document has been or will be executed in a form substantially similar in all material respects to the last draft reviewed by us; (iii) all representations and statements set forth in such documents are true, correct and complete as of the date hereof and will be true, correct and complete at all times up to and including the First Effective Time or the Second Effective Time, as applicable; (iv) any representation or statement qualified by belief, knowledge, materiality or any similar qualification is true, correct and complete without such qualification; (v) all events described in such documents that are expected, planned or intended to occur or not occur will in fact occur or not occur, as applicable; and (vi) all obligations imposed on any party by any such document have been or will be performed or satisfied in accordance with their terms.

------

![](ny20069194x4_ex8-1logo.jpg)

Our opinion is based on statutory, regulatory and judicial authority existing as of the date hereof, any of which may be changed at any time with retroactive effect. A change in applicable law may affect our opinion. In addition, our opinion is based solely on the documents that we have examined and the facts and assumptions set forth above. Any variation or difference in such documents or inaccuracies of such assumptions may affect our opinion. Our opinion cannot be relied upon if any of our assumptions are inaccurate in any material respect. We assume no responsibility to inform you of any subsequent changes in the matters stated or represented in the documents described above or assumed herein or in statutory, regulatory and judicial authority and interpretations thereof. Our opinion is not binding upon the IRS or any court, and there is no assurance that the IRS or a court will not take a contrary position. We express our opinion only as to those matters specifically addressed herein, and no opinion has been expressed or should be inferred as to the tax consequences of the Mergers under any state, local or foreign laws or with respect to other areas of U.S. federal taxation.

Based upon and subject to the foregoing and to the assumptions and limitations set forth herein and in the Registration Statement under the heading "Material U.S. Federal Income Tax Consequences of the Mergers," it is our opinion that: (i) the Mergers, taken together, will qualify as a "reorganization" within the meaning of Section 368(a) of the Code; (ii) each of Cintas, UniFirst, Merger Sub 1 and Merger Sub 2 will be a "party to a reorganization" within the meaning of Section 368(b) of the Code; and (iii) the discussion contained in the Registration Statement under the heading "Material U.S. Federal Income Tax Consequences of the Mergers" is accurate in all material respects.

We hereby consent to the filing of this opinion with the SEC as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended.

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| |
|:---|
| Very truly yours,<br>|
| ![](ny20069194x4_ex8-1sig.jpg) |
| <br>Paul Hastings LLP<br>|

---

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## Exhibit 99.1

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**Exhibit 99.1**<br>

![](ny20069194x4_991-01.jpg)

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![](ny20069194x4_991-02.jpg)

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![](ny20069194x4_991-03.jpg)

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![](ny20069194x4_991-04.jpg)

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![](ny20069194x4_991-05.jpg)

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![](ny20069194x4_991-06.jpg)

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![](ny20069194x4_991-07.jpg)

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![](ny20069194x4_991-08.jpg) <br>