BUILDERS FIRSTSOURCE, INC., 10-Q filed on 4/30/2026
Quarterly Report
v3.26.1
Document and Entity Information - shares
3 Months Ended
Mar. 31, 2026
Apr. 24, 2026
Document Information [Line Items]    
Entity Registrant Name BUILDERS FIRSTSOURCE, INC.  
Document Type 10-Q  
Amendment Flag false  
Document Period End Date Mar. 31, 2026  
Document Fiscal Year Focus 2026  
Document Fiscal Period Focus Q1  
Entity Central Index Key 0001316835  
Current Fiscal Year End Date --12-31  
Entity Filer Category Large Accelerated Filer  
Entity Small Business false  
Entity Emerging Growth Company false  
Entity Common Stock, Shares Outstanding   107,559,876
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Shell Company false  
Entity File Number 001-40620  
Entity Incorporation, State or Country Code DE  
Entity Tax Identification Number 52-2084569  
Entity Address, Address Line One 6031 Connection Drive  
Entity Address, Address Line Two Suite 400  
Entity Address, City or Town Irving  
Entity Address, State or Province TX  
Entity Address, Postal Zip Code 75039  
City Area Code 214  
Local Phone Number 880-3500  
Document Quarterly Report true  
Document Transition Report false  
New York Stock Exchange    
Document Information [Line Items]    
Trading Symbol BLDR  
Security Exchange Name NYSE  
Title of 12(b) Security Common stock, par value $0.01 per share  
NYSE Texas    
Document Information [Line Items]    
Trading Symbol BLDR  
Security Exchange Name NYSE  
Title of 12(b) Security Common stock, par value $0.01 per share  
v3.26.1
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands, $ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Income Statement [Abstract]    
Net sales $ 3,287,077 $ 3,657,496
Cost of sales 2,358,111 2,542,255
Gross margin 928,966 1,115,241
Selling, general and administrative expenses 912,450 930,800
Income from operations 16,516 184,441
Interest expense, net 74,392 64,892
Income (loss) before income taxes (57,876) 119,549
Income tax expense (benefit) (10,462) 23,245
Net income (loss) $ (47,414) $ 96,304
Net income (loss) per share:    
Basic $ (0.43) $ 0.85
Diluted $ (0.43) $ 0.84
Weighted average common shares:    
Basic 109,870 113,675
Diluted 109,870 114,339
v3.26.1
CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Current assets:    
Cash and cash equivalents $ 98,342 $ 181,753
Accounts receivable, less allowances of $43,461 and $42,511, respectively 1,163,011 1,061,011
Other receivables 385,779 330,013
Inventories, net 1,189,402 1,094,684
Contract assets 150,611 133,011
Other current assets 128,958 126,811
Total current assets 3,116,103 2,927,283
Property, plant and equipment, net 2,155,071 2,204,184
Operating lease right-of-use assets, net 616,612 622,188
Goodwill 4,139,898 4,137,377
Intangible assets, net 1,112,852 1,183,793
Deferred income taxes 23,662 23,000
Other assets, net 138,896 139,705
Total assets 11,303,094 11,237,530
Current liabilities:    
Accounts payable 924,611 714,710
Accrued liabilities 531,002 566,325
Contract liabilities 180,543 168,440
Current portion of operating lease liabilities 111,423 111,132
Current maturities of long-term debt 24,285 14,334
Total current liabilities 1,771,864 1,574,941
Noncurrent portion of operating lease liabilities 542,933 547,772
Long-term debt, net of current maturities, discounts and issuance costs 4,613,278 4,427,033
Deferred income taxes 229,691 177,975
Other long-term liabilities 141,108 157,558
Total liabilities 7,298,874 6,885,279
Commitments and contingencies (Note 11)
Stockholders equity:    
Preferred stock, $0.01 par value, 10,000 shares authorized; zero shares issued and outstanding
Common stock, $0.01 par value, 300,000 shares authorized; 107,518 and 110,585 shares issued and outstanding, respectively 1,075 1,106
Additional paid-in capital 4,003,145 4,197,279
Retained earnings 0 153,866
Total stockholders equity 4,004,220 4,352,251
Total liabilities and stockholders equity $ 11,303,094 $ 11,237,530
v3.26.1
CONDENSED CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Statement of Financial Position [Abstract]    
Allowances on trade accounts receivable $ 43,461 $ 42,511
Preferred stock, par value $ 0.01 $ 0.01
Preferred stock, shares authorized 10,000,000 10,000,000
Preferred stock, shares issued 0 0
Preferred stock, shares outstanding 0 0
Common stock, par value $ 0.01 $ 0.01
Common stock, shares authorized 300,000,000 300,000,000
Common stock, shares issued 107,518,000 110,585,000
Common stock, shares outstanding 107,518,000 110,585,000
v3.26.1
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Cash flows from operating activities:    
Net Income (Loss) $ (47,414) $ 96,304
Adjustments to reconcile net income (loss) to net cash provided by operating activities:    
Depreciation and amortization 148,360 145,031
Deferred income taxes 51,054 (10,638)
Stock-based compensation expense 13,628 14,238
Other non-cash adjustments 1,919 (6,774)
Changes in assets and liabilities, net of assets acquired and liabilities assumed:    
Receivables (157,768) 30,599
Inventories, net (88,382) (82,503)
Contract assets (17,600) (10,851)
Other current assets (2,141) (15,013)
Other assets and liabilities 550 (16,213)
Accounts payable 211,270 142,891
Accrued liabilities (37,744) (166,294)
Contract liabilities 11,722 11,551
Net cash provided by operating activities 87,454 132,328
Cash flows from investing activities:    
Cash used for acquisitions (12,407) (824,795)
Purchases of property, plant and equipment (46,745) (99,974)
Proceeds from sale of property, plant and equipment 1,969 12,713
Cash used for equity investments (664)  
Net cash used in investing activities (57,847) (912,056)
Cash flows from financing activities:    
Borrowings under revolving credit facility 240,000 1,142,000
Repayments under revolving credit facility (40,000) (367,000)
Repayments of long-term debt and other loans (679) (754)
Payment of acquisition-related deferred and contingent consideration (900) (322)
Tax withholdings on and exercises of equity awards (11,372) (20,102)
Repurchase of common stock (300,067) (12,347)
Net cash (used in) provided by financing activities (113,018) 741,475
Net change in cash and cash equivalents (83,411) (38,253)
Cash and cash equivalents at beginning of period 181,753 153,624
Cash and cash equivalents at end of period 98,342 115,371
Supplemental disclosures of cash flow information:    
Cash paid for interest 85,196 88,678
Cash paid for income taxes 730 1,856
Supplemental disclosures of non-cash activities:    
Accrued consideration for acquisitions 604 3,184
Accrued purchases of property, plant and equipment 2,921 7,322
Right-of-use assets obtained in exchange for operating lease obligations 22,143 24,121
Amounts accrued related to repurchases of common stock $ 2,806 $ 403
v3.26.1
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)
shares in Thousands, $ in Thousands
Total
Common Stock
Additional Paid-in Capital
Retained Earnings
Balance at Dec. 31, 2024 $ 4,296,470 $ 1,136 $ 4,271,269 $ 24,065
Balance, shares at Dec. 31, 2024   113,578    
Vesting of restricted stock units   $ 4 (4)  
Vesting of restricted stock units, shares   376    
Stock-based compensation expense 14,238   14,238  
Repurchase of common stock [1] $ (12,750) $ (1)   (12,749)
Repurchase of common stock, shares (100) (97) [1]    
Exercise of stock options $ 77   77  
Exercise of stock options, shares   9    
Shares withheld for restricted stock units vested (20,179) $ (2) (20,177)  
Shares withheld for restricted stock units vested, shares   (140)    
Net income (loss) 96,304     96,304
Balance at Mar. 31, 2025 4,374,160 $ 1,137 4,265,403 107,620
Balance, shares at Mar. 31, 2025   113,726    
Balance at Dec. 31, 2025 $ 4,352,251 $ 1,106 4,197,279 153,866
Balance, shares at Dec. 31, 2025 110,585 110,585    
Vesting of restricted stock units   $ 3 (3)  
Vesting of restricted stock units, shares   341    
Stock-based compensation expense $ 13,628   13,628  
Repurchase of common stock [2],[3] $ (302,873) $ (33) (196,388) (106,452)
Repurchase of common stock, shares (3,300) (3,283) [2],[3]    
Exercise of stock options $ 21   21  
Exercise of stock options, shares   2    
Shares withheld for restricted stock units vested (11,393) $ (1) (11,392)  
Shares withheld for restricted stock units vested, shares   (127)    
Net income (loss) (47,414)     $ (47,414)
Balance at Mar. 31, 2026 $ 4,004,220 $ 1,075 $ 4,003,145  
Balance, shares at Mar. 31, 2026 107,518 107,518    
[1] During the three months ended March 31, 2025, we repurchased and retired 0.1 million shares of our common stock for $12.8 million, inclusive of applicable fees and taxes, at an average price of $131.51 per share.
[2] Amounts paid in excess of par are allocated to additional paid-in capital during periods in which retained earnings is depleted.
[3] During the three months ended March 31, 2026, we repurchased and retired 3.3 million shares of our common stock for $302.9 million, inclusive of applicable fees and taxes, at an average price of $92.25 per share.
v3.26.1
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - USD ($)
$ in Thousands, shares in Millions
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Statement of Stockholders' Equity [Abstract]    
Repurchased and retired common stock, shares 3.3 0.1
Repurchased and retired common stock $ 302,873 [1],[2] $ 12,750 [3]
Average price of common shares repurchased and retired $ 92.25 $ 131.51
[1] Amounts paid in excess of par are allocated to additional paid-in capital during periods in which retained earnings is depleted.
[2] During the three months ended March 31, 2026, we repurchased and retired 3.3 million shares of our common stock for $302.9 million, inclusive of applicable fees and taxes, at an average price of $92.25 per share.
[3] During the three months ended March 31, 2025, we repurchased and retired 0.1 million shares of our common stock for $12.8 million, inclusive of applicable fees and taxes, at an average price of $131.51 per share.
v3.26.1
Pay vs Performance Disclosure - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Pay vs Performance Disclosure    
Net Income (Loss) $ (47,414) $ 96,304
v3.26.1
Insider Trading Arrangements
3 Months Ended
Mar. 31, 2026
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.26.1
Basis of Presentation
3 Months Ended
Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Basis of Presentation

1. Basis of Presentation

Builders FirstSource, Inc., a Delaware corporation formed in 1998, is a leading supplier of building materials, manufactured components and construction services to professional contractors, sub-contractors, and consumers. The Company operates approximately 570 locations in 43 states across the United States. In this quarterly report, references to the “Company,” “we,” “our,” “ours” or “us” refer to Builders FirstSource, Inc. and its consolidated subsidiaries unless otherwise stated or the context otherwise requires.

In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all recurring adjustments and normal accruals necessary for a fair statement of the Company’s financial position, results of operations and cash flows for the dates and periods presented. Results for interim periods are not necessarily indicative of the results to be expected during the remainder of the current year or for any future period. Intercompany transactions are eliminated in consolidation.

The Condensed Consolidated Balance Sheet as of December 31, 2025, is derived from the audited consolidated financial statements but does not include all disclosures required by Generally Accepted Accounting Principles in the United States of America (“GAAP”). The Condensed Consolidated Balance Sheet as of December 31, 2025, and the unaudited condensed consolidated financial statements included herein should be read in conjunction with the more detailed audited consolidated financial statements for the year ended December 31, 2025, included in our most recent annual report on Form 10-K for the year ended December, 31 2025 (“2025 Form 10-K”). Accounting policies used in the preparation of these unaudited condensed consolidated financial statements are consistent with the accounting policies described in the Notes to Consolidated Financial Statements included in our 2025 Form 10-K.

Business Combinations

When they meet the requirements under ASC 805, Business Combinations, merger and acquisition transactions are accounted for using the acquisition method, and accordingly the results of operations of the acquiree are included in the Company’s consolidated financial statements from the acquisition date. The consideration transferred is allocated to the identifiable assets acquired and liabilities assumed based on estimated fair values at the acquisition date, with any excess recorded as goodwill. Transaction-related costs are expensed in the period the costs are incurred. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed with the corresponding adjustment to goodwill.

Segments

We offer an integrated solution to our customers providing manufacturing, supply, and installation of a full range of structural and related building products. Given the span and depth of our geographical reach, our locations are organized into three geographical divisions (East, Central, and West), which are also our operating segments. All of our operating segments have similar customers, products and services, and distribution methods.

Due to these similarities, along with the similar economic profitability achieved across all our operating segments, we aggregate our three operating segments into one reportable segment in accordance with GAAP. Centrlalized financial and operational oversight, including resource allocation and assessment of performance, is performed by our principal executive officer (“CEO”), whom we have determined to be our chief operating decision maker (“CODM”).

The accounting policies of our reportable segment are consistent with the accounting policies described in the Notes to Consolidated Financial Statements included in our 2025 Form 10-K.

Cloud Computing Arrangements

We assess cloud computing arrangements to determine whether the contract meets the definition of a service contract or conveys a software license. When cloud computing arrangements meet the definition of a service contract, we capitalize expenditures for implementation, set-up, and other upfront costs incurred. Once the implementation of a cloud computing arrangement is complete and ready for its intended use, we amortize the costs over the expected term of the hosting arrangement using the straight-line method to the same income statement line as the associated cloud operating expenses. We had capitalized costs, net of amortization, included in other current assets totaling $21.8 million as of March 31, 2026, and $21.8 million as of December 31, 2025. We had capitalized costs, net of amortization, included in other assets, net totaling $76.6 million as of March 31, 2026, and $80.6 million as of December 31, 2025. For the three months ended March 31, 2026, we amortized $5.2 million for these costs, which are included in selling, general and administrative expenses within the Condensed Consolidated Statements of Operations. We did not have any amortization expense related to these costs for the three months ended March 31, 2025.

 

Comprehensive Income (Loss)

Comprehensive income (loss) is equal to net income (loss) for all periods presented.

Equity Investments

The Company’s equity investments are accounted for using equity method accounting and are recorded as other assets, net in the accompanying Condensed Consolidated Balance Sheets and are not considered significant to the Company.

Reclassifications

The prior period revenue by product category amounts disclosed in Note 3 have been reclassified to conform to current year presentation. These reclassifications had no impact on net income (loss), total assets and liabilities, stockholders’ equity or cashflows as previously reported.

Recent Accounting Pronouncements

In November 2024, the FASB issued ASU No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”), and in January 2025, the FASB issued Accounting Standards Update No. 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date (“ASU 2025-01”). ASU 2024-03 requires additional disclosure of the nature of expenses included in the income statement as well as disclosures about specific types of expenses included in the expense captions presented in the income statement. ASU 2024-03, as clarified by ASU 2025-01, is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within annual reporting periods beginning after December 15, 2027. The requirements will be applied prospectively with the option for retrospective application and early adoption is permitted. We are currently evaluating the potential impact of adopting this new guidance on our consolidated financial statements and related disclosures.

In September 2025, the FASB issued ASU No. 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. The standard applies to costs incurred to develop or obtain software for internal use. ASU 2025-06 amends the existing standard that refers to various stages of a software development project to align better with current software development methods, such as agile programming. Under the new standard, entities will commence capitalizing eligible costs when (i) management has authorized and committed to funding the software project and (ii) it is probable that the project will be completed and the software will be used to perform the function intended. The amendments in ASU 2025-06 are effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods, with early adoption permitted. We are currently evaluating the potential impact of adopting this new guidance on our consolidated financial statements and related disclosures.

v3.26.1
Business Combinations
3 Months Ended
Mar. 31, 2026
Business Combination [Abstract]  
Business Combinations

2. Business Combinations

On January 2, 2026, we completed the acquisition of Premium Building Components (“PBC”) for approximately $13.0 million, net of cash acquired. PBC is based in New York and supplies trusses and wall panels to customers from western New York to Maine and Delaware.

During the first three months of 2025, we completed the acquisitions of Alpine Lumber Company (“Alpine Lumber”) and O.C. Cluss Lumber Company (“Cluss Lumber”) for a combined total of approximately $828.0 million, net of cash acquired. Alpine Lumber was the largest independently operated supplier of building materials in Colorado and northern New Mexico. Alpine Lumber serves the Colorado Front Range, western Colorado and northern New Mexico through its 21 operating locations, and provides a broad product range, including prefabricated trusses and wall panels, and millwork. Cluss Lumber is a supplier of lumber and building materials to southwestern Pennsylvania, western Maryland and northern West Virginia.

The acquisitions were funded with a combination of cash on hand and borrowings under our $2.2 billion revolving credit facility due May 20, 2030 (the “Revolving Facility”). The transactions were accounted for by the acquisition method, and accordingly, the results of operations have been included in the Company’s consolidated financial statements from the acquisition dates. The purchase price was allocated to the assets acquired and liabilities assumed based on estimated fair values at the acquisition dates, with the excess of purchase price over the estimated fair value of the net assets acquired recorded as goodwill.

Pro forma financial information for the acquisitions discussed above for 2026 and 2025 are not presented as these acquisitions did not have a material impact on our results of operations, individually or in the aggregate for each respective period.

The following table summarizes the aggregate fair values of the assets acquired and liabilities assumed for acquisitions during the periods ended March 31, 2026, and March 31, 2025:

 

 

 

Total Acquisitions

 

 

 

2026

 

 

2025

 

 

 

(in thousands)

 

Cash and cash equivalents

 

$

 

 

$

2,785

 

Accounts receivable

 

 

 

 

 

38,058

 

Other receivables

 

 

 

 

 

6,842

 

Inventories

 

 

6,336

 

 

 

54,031

 

Other current assets

 

 

6

 

 

 

721

 

Property, plant and equipment

 

 

2,619

 

 

 

184,104

 

Operating lease right-of-use assets

 

 

1,145

 

 

 

3,386

 

Intangible assets

 

 

1,925

 

 

 

287,951

 

Other assets

 

 

 

 

 

41

 

Total assets

 

 

12,031

 

 

 

577,919

 

 

 

 

 

 

 

 

Accounts payable

 

 

16

 

 

 

11,107

 

Accrued liabilities

 

 

 

 

 

18,189

 

Contract liabilities

 

 

380

 

 

 

4,988

 

Operating lease liabilities

 

 

1,145

 

 

 

3,386

 

Total liabilities

 

 

1,541

 

 

 

37,670

 

 

 

 

 

 

 

 

Goodwill

 

 

2,521

 

 

 

290,515

 

Total purchase consideration

 

 

13,011

 

 

 

830,764

 

Accrued contingent consideration and purchase price adjustments

 

 

(604

)

 

 

(3,184

)

Less: cash acquired

 

 

 

 

 

(2,785

)

Total cash consideration

 

$

12,407

 

 

$

824,795

 

v3.26.1
Revenue
3 Months Ended
Mar. 31, 2026
Revenue from Contract with Customer [Abstract]  
Revenue

3. Revenue

The following table disaggregates our net sales by product category:

 

 

 

Three Months Ended
March 31,

 

 

 

 

2026

 

 

2025

 

 

 

 

(in thousands)

Manufactured products

 

$

734,526

 

 

$

850,757

 

 

Windows, doors and millwork

 

 

853,790

 

 

 

934,387

 

 

Specialty building products and services

 

 

853,391

 

 

 

903,874

 

 

Lumber and lumber sheet goods

 

 

845,370

 

 

 

968,478

 

 

Net sales

 

$

3,287,077

 

 

$

3,657,496

 

 

 

As our product alignment continues to be refined, we have reclassified prior periods’ net sales by product category to conform to current period presentation. The impact to each of the prior periods’ net sales for each product category was approximately 1% for the three months ended March 31, 2025.

The timing of revenue recognition, invoicing, and cash collection results in accounts receivable, unbilled receivables, contract assets, and contract liabilities. Contract assets include unbilled amounts when the revenue recognized exceeds the amount billed to the customer, and amounts representing a right to payment from previous performance that is conditional on something other than passage of time, such as retainage. Contract liabilities consist of customer advances and deposits, and deferred revenue.

Through March 31, 2026, and 2025, we recognized as revenue approximately 72% and 70% of the contract liabilities balances outstanding as of December 31, 2025, and 2024, respectively.

v3.26.1
Net Income (Loss) per Common Share
3 Months Ended
Mar. 31, 2026
Earnings Per Share [Abstract]  
Net Income (Loss) per Common Share

4. Net Income (Loss) per Common Share

Net income (loss) per common share (“EPS”) is calculated in accordance with the Earnings per Share topic of the FASB Accounting Standards Codification, which requires the presentation of basic and diluted EPS. Basic EPS is computed using the weighted average number of common shares outstanding during the period. Diluted EPS is computed using the weighted average number of common shares outstanding during the period, plus the dilutive effect of potential common shares.

The table below presents the calculation of basic and diluted EPS:

 

 

 

Three Months Ended
March 31,

 

 

 

2026

 

 

2025

 

 

 

(in thousands, except per share amounts)

 

Numerator:

 

 

 

 

 

 

Net income (loss)

 

$

(47,414

)

 

$

96,304

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

Weighted average shares outstanding, basic

 

 

109,870

 

 

 

113,675

 

Dilutive effect of options and RSUs

 

 

 

 

 

664

 

Weighted average shares outstanding, diluted

 

 

109,870

 

 

 

114,339

 

 

 

 

 

 

 

 

Net income (loss) per share:

 

 

 

 

 

 

Basic

 

$

(0.43

)

 

$

0.85

 

Diluted

 

$

(0.43

)

 

$

0.84

 

 

 

 

 

 

 

 

Antidilutive and contingent RSUs excluded from diluted EPS

 

 

1,106

 

 

 

82

 

v3.26.1
Goodwill
3 Months Ended
Mar. 31, 2026
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill

5. Goodwill

The following table sets forth the changes in the carrying amount of goodwill:

 

 

(in thousands)

 

Balance as of December 31, 2025 (1)

 

$

4,137,377

 

Acquisitions

 

 

2,521

 

Balance as of March 31, 2026 (1)

 

$

4,139,898

 

 

(1) Goodwill is presented net of historical accumulated impairment losses of $44.6 million.

In 2026, the change in the carrying amount of goodwill is attributable to the acquisition completed during the period. As of March 31, 2026, no impairment triggering events have occurred. The amount allocated to goodwill is attributable to the assembled workforce, synergies and expected growth from the expanded product and service offerings of the acquisition. The goodwill recognized from the current year acquisition is expected to be deductible and amortized ratably over a 15-year period for tax purposes.

v3.26.1
Intangible Assets
3 Months Ended
Mar. 31, 2026
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible Assets

6. Intangible Assets

The following table presents intangible assets as of:

 

 

 

March 31, 2026

 

 

December 31, 2025

 

 

 

Gross
Carrying
Amount

 

 

Accumulated Amortization

 

 

Gross
Carrying
Amount

 

 

Accumulated Amortization

 

 

 

(in thousands)

 

Customer relationships

 

$

2,585,441

 

 

$

(1,542,454

)

 

$

2,583,516

 

 

$

(1,474,467

)

Developed technology

 

 

95,600

 

 

 

(49,157

)

 

 

95,600

 

 

 

(46,503

)

Trade names

 

 

74,950

 

 

 

(53,433

)

 

 

74,950

 

 

 

(51,717

)

Non-compete agreements

 

 

13,050

 

 

 

(11,145

)

 

 

13,050

 

 

 

(10,636

)

Total intangible assets

 

$

2,769,041

 

 

$

(1,656,189

)

 

$

2,767,116

 

 

$

(1,583,323

)

 

In connection with the current year acquisition, we recorded customer relationship intangible assets of $1.9 million, with a useful life of 2.0 years. The fair value of the acquired customer relationship intangible assets was primarily estimated by applying the multi-period excess earnings method, which involved the use of significant estimates and assumptions primarily related to forecasted revenue growth rates, gross margin, contributory asset charges, customer attrition rates, and market-participant discount rates. These measures are based on significant Level 3 inputs not observable in the market. Key assumptions developed based on the Company’s historical experience, future projections and comparable market data include future cash flows, long-term growth rates, attrition rates and discount rates.

During the three months ended March 31, 2026 and 2025, we recorded amortization expense in relation to the above-listed intangible assets of $72.9 million and $73.3 million, respectively.

 

The following table presents the estimated amortization expense for intangible assets for the years ending December 31:

 

 

 

(in thousands)

 

2026 (from April 1, 2026)

 

$

206,153

 

2027

 

 

217,128

 

2028

 

 

162,008

 

2029

 

 

103,000

 

2030

 

 

83,280

 

Thereafter

 

 

341,283

 

Total future intangible amortization expense

 

$

1,112,852

 

v3.26.1
Accrued Liabilities
3 Months Ended
Mar. 31, 2026
Payables and Accruals [Abstract]  
Accrued Liabilities

7. Accrued Liabilities

Accrued liabilities consisted of the following as of:

 

 

 

March 31,
2026

 

 

December 31,
2025

 

 

 

(in thousands)

 

Accrued payroll and other employee related expenses

 

$

166,432

 

 

$

241,870

 

Self-insurance reserves

 

 

153,084

 

 

 

95,194

 

Accrued business and other taxes

 

 

72,627

 

 

 

68,071

 

Accrued interest

 

 

50,917

 

 

 

63,202

 

Accrued professional service fees

 

 

28,595

 

 

 

26,928

 

Accrued rebates payable

 

 

20,629

 

 

 

33,125

 

Other

 

 

38,718

 

 

 

37,935

 

Total accrued liabilities

 

$

531,002

 

 

$

566,325

 

v3.26.1
Long-Term Debt
3 Months Ended
Mar. 31, 2026
Debt Disclosure [Abstract]  
Long-Term Debt

8. Long-Term Debt

Long-term debt consisted of the following as of:

 

 

 

March 31,
2026

 

 

December 31,
2025

 

 

 

(in thousands)

 

Revolving credit facility (1)

 

$

200,000

 

 

$

 

4.25% 2032 notes

 

 

1,300,000

 

 

 

1,300,000

 

6.375% 2034 notes

 

 

1,000,000

 

 

 

1,000,000

 

6.75% 2035 notes

 

 

750,000

 

 

 

750,000

 

6.375% 2032 notes

 

 

700,000

 

 

 

700,000

 

5.00% 2030 notes

 

 

550,000

 

 

 

550,000

 

Other finance obligations

 

 

179,037

 

 

 

183,891

 

Finance lease obligations

 

 

911

 

 

 

1,155

 

 

 

 

4,679,948

 

 

 

4,485,046

 

Unamortized debt discount/premium and debt issuance costs

 

 

(42,385

)

 

 

(43,679

)

 

 

 

4,637,563

 

 

 

4,441,367

 

Less: current maturities of long-term debt

 

 

24,285

 

 

 

14,334

 

Long-term debt, net of current maturities, discounts and issuance costs

 

$

4,613,278

 

 

$

4,427,033

 

(1) The weighted average interest rate was 4.7% as of March 31, 2026.

 

The Company’s Revolving Facility and outstanding senior unsecured notes are discussed in more detail in our 2025 Form 10-K.

Fair Value

As of March 31, 2026, and December 31, 2025, the Company does not have any financial instruments that are measured at fair value on a recurring basis. We have elected to report the value of our Revolving Facility, 4.25% senior notes due 2032 (the “4.25% 2032 Notes”), 6.375% senior notes due 2034 (the “6.375% 2034 Notes”), 6.75% senior notes due 2035 (the “6.75% 2035 Notes”), 6.375% senior notes due 2032 (the “6.375% 2032 Notes”), and 5.00% senior notes due 2030 (the “5.00% 2030 Notes”), at amortized cost. The fair values of the 4.25% 2032 Notes, 6.375% 2034 Notes, 6.75% 2035 Notes, 6.375% 2032 Notes, and 5.00% 2030 Notes at March 31, 2026 were approximately $1.2 billion, $1.0 billion, $749.1 million, $702.6 million, and $536.3 million, respectively, which were determined using Level 2 inputs based on market prices.

We were not in violation of any covenants or restrictions imposed by any of our debt agreements at March 31, 2026.

v3.26.1
Employee Stock-Based Compensation
3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement [Abstract]  
Employee Stock-Based Compensation

9. Employee Stock-Based Compensation

Time Based Restricted Stock Unit Grants

In the first three months of 2026, our board of directors granted 542,500 restricted stock units (“RSUs”) to employees under our 2014 Incentive Plan for which vesting is based solely on continuous employment over the requisite service period. These grants vest over a service period between one and three years. The weighted average grant date fair value for these RSUs was $89.16 per unit, which was based on the closing stock price on the respective grant dates.

Performance, Market and Service Condition Based Restricted Stock Unit Grants

In the first three months of 2026, our board of directors granted 218,500 RSUs to employees under our 2014 Incentive Plan, which cliff vest on the third anniversary of the grant date based on the Company’s level of achievement of performance goals relating to return on invested capital over a three-year period (the “performance condition”) and continued employment during the performance period (the “service condition”). The total number of shares of common stock that may be earned from the performance condition ranges from zero to 200% of the RSUs granted. The number of shares earned from the performance condition may be further increased or decreased by 10% based on the Company’s total shareholder return relative to a peer group during the performance period (the “market condition”). The grant date fair value for these RSUs, with consideration of the market condition, was $88.88 per unit, which was determined using the Monte Carlo simulation model, applying the following assumptions:

 

Expected volatility (Company)

45.2%

Expected volatility (peer group median)

31.0%

Correlation between the Company and peer group median

0.5

Expected dividend yield

0.0%

Risk-free rate

3.7%

 

The expected volatilities and correlation are based on the historical daily returns of our common stock and the common stocks of the constituents of our peer group over the most recent period equal to the measurement period. The expected dividend yield is based on our history of not paying regular dividends in the past and our current intention to not pay regular dividends in the foreseeable future. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant and has a term equal to the measurement period.

v3.26.1
Income Taxes
3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Income Taxes

10. Income Taxes

A reconciliation of the statutory federal income tax rate to our effective rate for continuing operations is provided below:

 

 

Three Months Ended
March 31,

 

 

 

2026

 

 

2025

 

 

Statutory federal income tax rate

 

21.0

%

 

 

21.0

%

 

State income taxes, net of federal income tax

 

3.0

 

 

 

2.3

 

 

Stock-based compensation windfall benefit

 

(4.1

)

 

 

(3.0

)

 

Permanent differences and other

 

(1.8

)

 

 

(0.9

)

 

Effective tax rate for continuing operations

 

18.1

%

 

 

19.4

%

 

 

 

 

 

 

 

 

 

We base our estimate of deferred tax assets and liabilities on current tax laws and rates. In certain cases, we also base our estimate on business plan forecasts and other expectations about future outcomes. Changes in existing tax laws or rates could affect our actual tax results, and future business results may affect the amount of our deferred tax liabilities or the valuation of our deferred tax assets over time. Due to uncertainties in the estimation process, particularly with respect to changes in facts and circumstances in future reporting periods, as well as the residential homebuilding industry’s cyclicality and sensitivity to changes in economic conditions, it is possible that actual results could differ from the estimates used in previous analyses. These differences could have a material impact on our consolidated results of operations or financial position.

On July 4, 2025, H.R.1 - One Big Beautiful Bill was enacted into law (the “Act”). The Act makes permanent key elements of the Tax Cuts and Jobs Act, including 100% bonus depreciation, domestic research cost expensing, and the business interest expense limitation. The Company’s deferred income tax liabilities as of March 31, 2026, and December 31, 2025, were $229.7 million and $178.0 million, respectively. The increase was primarily due to the bonus depreciation and domestic research cost expensing elements of the Act. The Act did not have a material impact on our income tax expense (benefit) for the period ended March 31, 2026, and we do not expect it to materially change our effective income tax rate for the year ending December 31, 2026. We anticipate the Act will have a material impact on our future financial results including cash flows. The permanent extension of 100% bonus depreciation and reinstating the expensing of domestic research costs is anticipated to reduce our cash tax payments in current and future years, and to increase our operating cash flows.

v3.26.1
Commitments and Contingencies
3 Months Ended
Mar. 31, 2026
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

11. Commitments and Contingencies

As of March 31, 2026, we had outstanding letters of credit totaling $76.0 million under our Revolving Facility that principally support our self-insurance programs.

The Company has a number of known and threatened construction defect legal claims. While these claims are generally covered under the Company’s existing insurance programs to the extent any loss exceeds the deductible, there is a reasonable possibility of loss that is not able to be estimated at this time because (i) many of the proceedings are in the discovery stage, (ii) the outcome of future litigation is uncertain, and/or (iii) the nature of the claims is complex. Although the Company cannot estimate a reasonable range of loss based on currently available information, the resolution of these matters could materially affect the Company's financial position, results of operations or cash flows.

In addition, we are involved in various other claims and lawsuits incidental to the conduct of our business in the ordinary course. We carry insurance coverage in amounts in excess of our self-insured retention that we believe to be reasonable under the circumstances and that may or may not cover any or all of our liabilities in respect to such claims and lawsuits. Although the ultimate disposition of these other proceedings cannot be predicted with certainty, management believes the outcome of any such claims that are pending or threatened, either individually or on a combined basis, will not materially affect our consolidated financial position, cash flows or results of operations. However, there can be no assurances that future adverse judgments and costs would not be material to our results of operations or liquidity for a particular period.

v3.26.1
Significant Segment Expenses
3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Significant Segment Expenses

12. Significant Segment Expenses

The primary measures reviewed by the CODM, including revenue, gross margin, and income (loss) before income taxes, are shown in these condensed consolidated financial statements. The CODM uses these measures to assess performance for the reportable segment and to decide how to allocate resources. Gross margin and income (loss) before income taxes are driven by the segment’s significant expense items of cost of sales and compensation and benefits, as well as other segment items. Cost of sales is shown in these condensed consolidated financial statements. Compensation and benefits, which are reported within selling, general, and administrative expenses in these condensed consolidated financial statements, were $0.5 billion and $0.6 billion for the three months ended March 31, 2026 and 2025, respectively. Other segment items are substantially all the remaining selling, general, and administrative expenses reported in these condensed consolidated financial statements. The measure of segment assets is reported on the Condensed Consolidated Balance Sheet as total assets.

v3.26.1
Basis of Presentation (Policies)
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Business Combinations

Business Combinations

When they meet the requirements under ASC 805, Business Combinations, merger and acquisition transactions are accounted for using the acquisition method, and accordingly the results of operations of the acquiree are included in the Company’s consolidated financial statements from the acquisition date. The consideration transferred is allocated to the identifiable assets acquired and liabilities assumed based on estimated fair values at the acquisition date, with any excess recorded as goodwill. Transaction-related costs are expensed in the period the costs are incurred. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed with the corresponding adjustment to goodwill.

Segments

Segments

We offer an integrated solution to our customers providing manufacturing, supply, and installation of a full range of structural and related building products. Given the span and depth of our geographical reach, our locations are organized into three geographical divisions (East, Central, and West), which are also our operating segments. All of our operating segments have similar customers, products and services, and distribution methods.

Due to these similarities, along with the similar economic profitability achieved across all our operating segments, we aggregate our three operating segments into one reportable segment in accordance with GAAP. Centrlalized financial and operational oversight, including resource allocation and assessment of performance, is performed by our principal executive officer (“CEO”), whom we have determined to be our chief operating decision maker (“CODM”).

The accounting policies of our reportable segment are consistent with the accounting policies described in the Notes to Consolidated Financial Statements included in our 2025 Form 10-K.
Cloud Computing Arrangements

Cloud Computing Arrangements

We assess cloud computing arrangements to determine whether the contract meets the definition of a service contract or conveys a software license. When cloud computing arrangements meet the definition of a service contract, we capitalize expenditures for implementation, set-up, and other upfront costs incurred. Once the implementation of a cloud computing arrangement is complete and ready for its intended use, we amortize the costs over the expected term of the hosting arrangement using the straight-line method to the same income statement line as the associated cloud operating expenses. We had capitalized costs, net of amortization, included in other current assets totaling $21.8 million as of March 31, 2026, and $21.8 million as of December 31, 2025. We had capitalized costs, net of amortization, included in other assets, net totaling $76.6 million as of March 31, 2026, and $80.6 million as of December 31, 2025. For the three months ended March 31, 2026, we amortized $5.2 million for these costs, which are included in selling, general and administrative expenses within the Condensed Consolidated Statements of Operations. We did not have any amortization expense related to these costs for the three months ended March 31, 2025.

Comprehensive Income

Comprehensive Income (Loss)

Comprehensive income (loss) is equal to net income (loss) for all periods presented.

Equity Investments

Equity Investments

The Company’s equity investments are accounted for using equity method accounting and are recorded as other assets, net in the accompanying Condensed Consolidated Balance Sheets and are not considered significant to the Company.

Reclassifications

Reclassifications

The prior period revenue by product category amounts disclosed in Note 3 have been reclassified to conform to current year presentation. These reclassifications had no impact on net income (loss), total assets and liabilities, stockholders’ equity or cashflows as previously reported.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

In November 2024, the FASB issued ASU No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”), and in January 2025, the FASB issued Accounting Standards Update No. 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date (“ASU 2025-01”). ASU 2024-03 requires additional disclosure of the nature of expenses included in the income statement as well as disclosures about specific types of expenses included in the expense captions presented in the income statement. ASU 2024-03, as clarified by ASU 2025-01, is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within annual reporting periods beginning after December 15, 2027. The requirements will be applied prospectively with the option for retrospective application and early adoption is permitted. We are currently evaluating the potential impact of adopting this new guidance on our consolidated financial statements and related disclosures.

In September 2025, the FASB issued ASU No. 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. The standard applies to costs incurred to develop or obtain software for internal use. ASU 2025-06 amends the existing standard that refers to various stages of a software development project to align better with current software development methods, such as agile programming. Under the new standard, entities will commence capitalizing eligible costs when (i) management has authorized and committed to funding the software project and (ii) it is probable that the project will be completed and the software will be used to perform the function intended. The amendments in ASU 2025-06 are effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods, with early adoption permitted. We are currently evaluating the potential impact of adopting this new guidance on our consolidated financial statements and related disclosures.

Net Income per Common Share

Net income (loss) per common share (“EPS”) is calculated in accordance with the Earnings per Share topic of the FASB Accounting Standards Codification, which requires the presentation of basic and diluted EPS. Basic EPS is computed using the weighted average number of common shares outstanding during the period. Diluted EPS is computed using the weighted average number of common shares outstanding during the period, plus the dilutive effect of potential common shares.

v3.26.1
Business Combinations (Table)
3 Months Ended
Mar. 31, 2026
Business Combination [Abstract]  
Summary of Aggregate Fair Values of Assets Acquired and Liabilities Assumed

The following table summarizes the aggregate fair values of the assets acquired and liabilities assumed for acquisitions during the periods ended March 31, 2026, and March 31, 2025:

 

 

 

Total Acquisitions

 

 

 

2026

 

 

2025

 

 

 

(in thousands)

 

Cash and cash equivalents

 

$

 

 

$

2,785

 

Accounts receivable

 

 

 

 

 

38,058

 

Other receivables

 

 

 

 

 

6,842

 

Inventories

 

 

6,336

 

 

 

54,031

 

Other current assets

 

 

6

 

 

 

721

 

Property, plant and equipment

 

 

2,619

 

 

 

184,104

 

Operating lease right-of-use assets

 

 

1,145

 

 

 

3,386

 

Intangible assets

 

 

1,925

 

 

 

287,951

 

Other assets

 

 

 

 

 

41

 

Total assets

 

 

12,031

 

 

 

577,919

 

 

 

 

 

 

 

 

Accounts payable

 

 

16

 

 

 

11,107

 

Accrued liabilities

 

 

 

 

 

18,189

 

Contract liabilities

 

 

380

 

 

 

4,988

 

Operating lease liabilities

 

 

1,145

 

 

 

3,386

 

Total liabilities

 

 

1,541

 

 

 

37,670

 

 

 

 

 

 

 

 

Goodwill

 

 

2,521

 

 

 

290,515

 

Total purchase consideration

 

 

13,011

 

 

 

830,764

 

Accrued contingent consideration and purchase price adjustments

 

 

(604

)

 

 

(3,184

)

Less: cash acquired

 

 

 

 

 

(2,785

)

Total cash consideration

 

$

12,407

 

 

$

824,795

 

v3.26.1
Revenue (Tables)
3 Months Ended
Mar. 31, 2026
Revenue from Contract with Customer [Abstract]  
Schedule of Net Sales by Product Category

The following table disaggregates our net sales by product category:

 

 

 

Three Months Ended
March 31,

 

 

 

 

2026

 

 

2025

 

 

 

 

(in thousands)

Manufactured products

 

$

734,526

 

 

$

850,757

 

 

Windows, doors and millwork

 

 

853,790

 

 

 

934,387

 

 

Specialty building products and services

 

 

853,391

 

 

 

903,874

 

 

Lumber and lumber sheet goods

 

 

845,370

 

 

 

968,478

 

 

Net sales

 

$

3,287,077

 

 

$

3,657,496

 

 

v3.26.1
Net Income (Loss) per Common Share (Tables)
3 Months Ended
Mar. 31, 2026
Earnings Per Share [Abstract]  
Summary of Calculation of Basic and Diluted EPS

The table below presents the calculation of basic and diluted EPS:

 

 

 

Three Months Ended
March 31,

 

 

 

2026

 

 

2025

 

 

 

(in thousands, except per share amounts)

 

Numerator:

 

 

 

 

 

 

Net income (loss)

 

$

(47,414

)

 

$

96,304

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

Weighted average shares outstanding, basic

 

 

109,870

 

 

 

113,675

 

Dilutive effect of options and RSUs

 

 

 

 

 

664

 

Weighted average shares outstanding, diluted

 

 

109,870

 

 

 

114,339

 

 

 

 

 

 

 

 

Net income (loss) per share:

 

 

 

 

 

 

Basic

 

$

(0.43

)

 

$

0.85

 

Diluted

 

$

(0.43

)

 

$

0.84

 

 

 

 

 

 

 

 

Antidilutive and contingent RSUs excluded from diluted EPS

 

 

1,106

 

 

 

82

 

v3.26.1
Goodwill (Tables)
3 Months Ended
Mar. 31, 2026
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Change in Carrying Amount of Goodwill

The following table sets forth the changes in the carrying amount of goodwill:

 

 

(in thousands)

 

Balance as of December 31, 2025 (1)

 

$

4,137,377

 

Acquisitions

 

 

2,521

 

Balance as of March 31, 2026 (1)

 

$

4,139,898

 

 

(1) Goodwill is presented net of historical accumulated impairment losses of $44.6 million.

v3.26.1
Intangible Assets (Tables)
3 Months Ended
Mar. 31, 2026
Goodwill and Intangible Assets Disclosure [Abstract]  
Summary of Intangible Assets

The following table presents intangible assets as of:

 

 

 

March 31, 2026

 

 

December 31, 2025

 

 

 

Gross
Carrying
Amount

 

 

Accumulated Amortization

 

 

Gross
Carrying
Amount

 

 

Accumulated Amortization

 

 

 

(in thousands)

 

Customer relationships

 

$

2,585,441

 

 

$

(1,542,454

)

 

$

2,583,516

 

 

$

(1,474,467

)

Developed technology

 

 

95,600

 

 

 

(49,157

)

 

 

95,600

 

 

 

(46,503

)

Trade names

 

 

74,950

 

 

 

(53,433

)

 

 

74,950

 

 

 

(51,717

)

Non-compete agreements

 

 

13,050

 

 

 

(11,145

)

 

 

13,050

 

 

 

(10,636

)

Total intangible assets

 

$

2,769,041

 

 

$

(1,656,189

)

 

$

2,767,116

 

 

$

(1,583,323

)

Estimated Amortization Expense for Intangible Assets

The following table presents the estimated amortization expense for intangible assets for the years ending December 31:

 

 

 

(in thousands)

 

2026 (from April 1, 2026)

 

$

206,153

 

2027

 

 

217,128

 

2028

 

 

162,008

 

2029

 

 

103,000

 

2030

 

 

83,280

 

Thereafter

 

 

341,283

 

Total future intangible amortization expense

 

$

1,112,852

 

v3.26.1
Accrued Liabilities (Tables)
3 Months Ended
Mar. 31, 2026
Payables and Accruals [Abstract]  
Summary of Accrued Liabilities

Accrued liabilities consisted of the following as of:

 

 

 

March 31,
2026

 

 

December 31,
2025

 

 

 

(in thousands)

 

Accrued payroll and other employee related expenses

 

$

166,432

 

 

$

241,870

 

Self-insurance reserves

 

 

153,084

 

 

 

95,194

 

Accrued business and other taxes

 

 

72,627

 

 

 

68,071

 

Accrued interest

 

 

50,917

 

 

 

63,202

 

Accrued professional service fees

 

 

28,595

 

 

 

26,928

 

Accrued rebates payable

 

 

20,629

 

 

 

33,125

 

Other

 

 

38,718

 

 

 

37,935

 

Total accrued liabilities

 

$

531,002

 

 

$

566,325

 

v3.26.1
Long-Term Debt (Tables)
3 Months Ended
Mar. 31, 2026
Debt Disclosure [Abstract]  
Summary of Long-Term Debt

Long-term debt consisted of the following as of:

 

 

 

March 31,
2026

 

 

December 31,
2025

 

 

 

(in thousands)

 

Revolving credit facility (1)

 

$

200,000

 

 

$

 

4.25% 2032 notes

 

 

1,300,000

 

 

 

1,300,000

 

6.375% 2034 notes

 

 

1,000,000

 

 

 

1,000,000

 

6.75% 2035 notes

 

 

750,000

 

 

 

750,000

 

6.375% 2032 notes

 

 

700,000

 

 

 

700,000

 

5.00% 2030 notes

 

 

550,000

 

 

 

550,000

 

Other finance obligations

 

 

179,037

 

 

 

183,891

 

Finance lease obligations

 

 

911

 

 

 

1,155

 

 

 

 

4,679,948

 

 

 

4,485,046

 

Unamortized debt discount/premium and debt issuance costs

 

 

(42,385

)

 

 

(43,679

)

 

 

 

4,637,563

 

 

 

4,441,367

 

Less: current maturities of long-term debt

 

 

24,285

 

 

 

14,334

 

Long-term debt, net of current maturities, discounts and issuance costs

 

$

4,613,278

 

 

$

4,427,033

 

(1) The weighted average interest rate was 4.7% as of March 31, 2026.

v3.26.1
Employee Stock-Based Compensation (Tables)
3 Months Ended
Mar. 31, 2026
Performance Market and Service Condition Based Restricted Stock Unit Grants  
Schedule of Share-based Payment Award, Restricted Stock Unit, Valuation Assumptions The grant date fair value for these RSUs, with consideration of the market condition, was $88.88 per unit, which was determined using the Monte Carlo simulation model, applying the following assumptions:

 

Expected volatility (Company)

45.2%

Expected volatility (peer group median)

31.0%

Correlation between the Company and peer group median

0.5

Expected dividend yield

0.0%

Risk-free rate

3.7%

v3.26.1
Income Taxes (Tables)
3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Reconciliation of Statutory Federal Income Tax Rate to Our Effective Rate for Continuing Operations

A reconciliation of the statutory federal income tax rate to our effective rate for continuing operations is provided below:

 

 

Three Months Ended
March 31,

 

 

 

2026

 

 

2025

 

 

Statutory federal income tax rate

 

21.0

%

 

 

21.0

%

 

State income taxes, net of federal income tax

 

3.0

 

 

 

2.3

 

 

Stock-based compensation windfall benefit

 

(4.1

)

 

 

(3.0

)

 

Permanent differences and other

 

(1.8

)

 

 

(0.9

)

 

Effective tax rate for continuing operations

 

18.1

%

 

 

19.4

%

 

 

 

 

 

 

 

 

v3.26.1
Basis of Presentation - Additional Information (Detail)
3 Months Ended
Mar. 31, 2026
USD ($)
Store
States
Segment
Mar. 31, 2025
USD ($)
Dec. 31, 2025
USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]      
Entity formed, year 1998    
Number of Locations | Store 570    
Number of states | States 43    
Capitalized costs, current net of amortization $ 21,800,000   $ 21,800,000
Capitalized costs, non current, net of amortization 76,600,000   $ 80,600,000
Capitalized cost amortization $ 5,200,000 $ 0  
Segment Reporting, CODM, Individual Title and Position or Group Name [Extensible Enumeration] srt:ChiefExecutiveOfficerMember    
Number of Operating Segments | Segment 3    
Number of reportable segment | Segment 1    
v3.26.1
Business Combinations - Additional Information (Detail)
$ in Millions
3 Months Ended
Mar. 31, 2026
USD ($)
Mar. 31, 2025
USD ($)
OperatingLocations
Revolving Credit Facility    
Business Combination [Line Items]    
Line of credit facility maximum borrowing capacity $ 2,200.0  
Alpine Lumber Company and O.C. Cluss Lumber Company    
Business Combination [Line Items]    
Cash consideration for certain assets and operations acquired   $ 828.0
Premium Building Components (PBC)    
Business Combination [Line Items]    
Cash consideration for certain assets and operations acquired $ 13.0  
Alpine Lumber    
Business Combination [Line Items]    
Number Of Operating Locations | OperatingLocations   21
v3.26.1
Business Combinations - Summary of Aggregate Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2025
Business Acquisition [Line Items]      
Goodwill $ 4,139,898   $ 4,137,377
Total cash consideration 12,407 $ 824,795  
Current Year Acquisitions      
Business Acquisition [Line Items]      
Cash and cash equivalents 0    
Accounts receivable 0    
Other receivables 0    
Inventories 6,336    
Other current assets 6    
Property, plant and equipment 2,619    
Operating lease right-of-use assets 1,145    
Goodwill 2,521    
Intangible assets 1,925    
Other assets 0    
Total assets 12,031    
Accounts payable 16    
Accrued liabilities 0    
Contract liabilities 380    
Operating lease liabilities 1,145    
Total liabilities 1,541    
Total purchase consideration 13,011    
Accrued contingent consideration and purchase price adjustments (604)    
Less: cash acquired 0    
Total cash consideration $ 12,407    
Prior Year Acquisitions      
Business Acquisition [Line Items]      
Cash and cash equivalents   2,785  
Accounts receivable   38,058  
Other receivables   6,842  
Inventories   54,031  
Other current assets   721  
Property, plant and equipment   184,104  
Operating lease right-of-use assets   3,386  
Goodwill   290,515  
Intangible assets   287,951  
Other assets   41  
Total assets   577,919  
Accounts payable   11,107  
Accrued liabilities   18,189  
Contract liabilities   4,988  
Operating lease liabilities   3,386  
Total liabilities   37,670  
Total purchase consideration   830,764  
Accrued contingent consideration and purchase price adjustments   (3,184)  
Less: cash acquired   (2,785)  
Total cash consideration   $ 824,795  
v3.26.1
Revenue - Net Sales by Product Category (Detail) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Entity Wide Information Revenue From External Customer [Line Items]    
Net sales $ 3,287,077 $ 3,657,496
Manufactured Products    
Entity Wide Information Revenue From External Customer [Line Items]    
Net sales 734,526 850,757
Windows, Doors and Millwork    
Entity Wide Information Revenue From External Customer [Line Items]    
Net sales 853,790 934,387
Specialty Building Products and Services    
Entity Wide Information Revenue From External Customer [Line Items]    
Net sales 853,391 903,874
Lumber and Lumber Sheet Goods    
Entity Wide Information Revenue From External Customer [Line Items]    
Net sales $ 845,370 $ 968,478
v3.26.1
Revenue - Additional Information (Detail)
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Disaggregation Of Revenue [Line Items]    
Percentage of recognized revenue from contract liability balances 72.00% 70.00%
Percentage change in previously reported product category sales 1.00%  
v3.26.1
Net Income (Loss) per Common Share - Summary of Calculation of Basic and Diluted EPS (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Numerator:    
Net income (loss) $ (47,414) $ 96,304
Denominator:    
Weighted average shares outstanding, basic 109,870 113,675
Dilutive effect of options and RSUs 0 664
Weighted average shares outstanding, diluted 109,870 114,339
Net income (loss) per share:    
Basic $ (0.43) $ 0.85
Diluted $ (0.43) $ 0.84
Antidilutive and contingent RSUs excluded from diluted EPS 1,106 82
v3.26.1
Goodwill - Schedule of Change in Carrying Amount of Goodwill (Detail)
$ in Thousands
3 Months Ended
Mar. 31, 2026
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill, Beginning Balance $ 4,137,377
Acquisitions 2,521
Goodwill, Ending Balance $ 4,139,898
v3.26.1
Goodwill - Schedule of Change in Carrying Amount of Goodwill (Parenthetical) (Detail)
$ in Millions
Mar. 31, 2026
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
Historical accumulated impairment losses $ 44.6
v3.26.1
Goodwill - Additional Information (Detail)
3 Months Ended
Mar. 31, 2026
Goodwill [Line Items]  
Goodwill amortization period 15 years
v3.26.1
Intangible Assets - Summary of Intangible Assets (Detail) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount $ 2,769,041 $ 2,767,116
Accumulated Amortization (1,656,189) (1,583,323)
Customer Relationships    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 2,585,441 2,583,516
Accumulated Amortization (1,542,454) (1,474,467)
Trade Names    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 74,950 74,950
Accumulated Amortization (53,433) (51,717)
Non-compete Agreements    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 13,050 13,050
Accumulated Amortization (11,145) (10,636)
Developed Technology    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 95,600 95,600
Accumulated Amortization $ (49,157) $ (46,503)
v3.26.1
Intangible Assets - Additional Information (Detail) - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Finite-Lived Intangible Assets [Line Items]    
Amortization expenses $ 72.9 $ 73.3
Current Year Acquisitions    
Finite-Lived Intangible Assets [Line Items]    
Intangible assets in connection with acquisition $ 1.9  
Weighted average useful lives of the acquired intangible assets 2 years  
v3.26.1
Intangible Assets - Estimated Amortization Expense for Intangible Assets (Detail)
$ in Thousands
Mar. 31, 2026
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
2026 (from April 1, 2026) $ 206,153
2027 217,128
2028 162,008
2029 103,000
2030 83,280
Thereafter 341,283
Total future net intangible amortization expense $ 1,112,852
v3.26.1
Accrued Liabilities (Detail) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Summary of accrued liabilities    
Accrued payroll and other employee related expenses $ 166,432 $ 241,870
Self-insurance reserves 153,084 95,194
Accrued business and other taxes 72,627 68,071
Accrued interest 50,917 63,202
Accrued professional service fees 20,629 33,125
Accrued rebates payable 28,595 26,928
Other 38,718 37,935
Total accrued liabilities $ 531,002 $ 566,325
v3.26.1
Long-Term Debt - Summary of Long-Term Debt (Detail) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Debt Instrument [Line Items]    
Debt instrument carrying amount $ 4,679,948 $ 4,485,046
Unamortized debt discount/premium and debt issuance costs (42,385) (43,679)
Long-term debt and capital lease obligation 4,637,563 4,441,367
Less: current maturities of long-term debt 24,285 14,334
Long-term debt, net of current maturities, discounts and issuance costs 4,613,278 4,427,033
Revolving Credit Facility    
Debt Instrument [Line Items]    
Debt instrument carrying amount 200,000  
4.25% 2032 notes    
Debt Instrument [Line Items]    
Debt instrument carrying amount 1,300,000 1,300,000
6.375% 2034 notes    
Debt Instrument [Line Items]    
Debt instrument carrying amount 1,000,000 1,000,000
6.75% 2035 notes    
Debt Instrument [Line Items]    
Debt instrument carrying amount 750,000 750,000
6.375% 2032 notes    
Debt Instrument [Line Items]    
Debt instrument carrying amount 700,000 700,000
5.00% 2030 notes    
Debt Instrument [Line Items]    
Debt instrument carrying amount 550,000 550,000
Other Finance Obligations    
Debt Instrument [Line Items]    
Debt instrument carrying amount 179,037 183,891
Finance Lease Obligations    
Debt Instrument [Line Items]    
Debt instrument carrying amount $ 911 $ 1,155
v3.26.1
Long-Term Debt - Summary of Long-Term Debt (Parenthetical) (Detail)
Mar. 31, 2026
Dec. 31, 2025
4.25% 2032 notes    
Debt Instrument [Line Items]    
Weighted average interest rate 4.25% 4.25%
6.375% 2034 notes    
Debt Instrument [Line Items]    
Weighted average interest rate 6.375% 6.375%
6.75% 2035 notes    
Debt Instrument [Line Items]    
Weighted average interest rate 6.75% 6.75%
6.375% 2032 notes    
Debt Instrument [Line Items]    
Weighted average interest rate 6.375% 6.375%
5.00% 2030 notes    
Debt Instrument [Line Items]    
Weighted average interest rate 5.00% 5.00%
Revolving Credit Facility    
Debt Instrument [Line Items]    
Weighted average interest rate 4.70%  
v3.26.1
Long-Term Debt - Fair Value - Additional Information (Detail)
$ in Millions
Mar. 31, 2026
USD ($)
6.75% 2035 notes  
Debt Instrument [Line Items]  
Private offered aggregate principal amount rate 6.75%
6.75% 2035 notes | Level 2  
Debt Instrument [Line Items]  
Fair value of long term debt $ 749.1
4.25% 2032 notes  
Debt Instrument [Line Items]  
Private offered aggregate principal amount rate 4.25%
4.25% 2032 notes | Level 2  
Debt Instrument [Line Items]  
Fair value of long term debt $ 1,200.0
6.375% 2034 notes  
Debt Instrument [Line Items]  
Private offered aggregate principal amount rate 6.375%
6.375% 2034 notes | Level 2  
Debt Instrument [Line Items]  
Fair value of long term debt $ 1,000.0
6.375% 2032 notes  
Debt Instrument [Line Items]  
Private offered aggregate principal amount rate 6.375%
6.375% 2032 notes | Level 2  
Debt Instrument [Line Items]  
Fair value of long term debt $ 702.6
5.00% 2030 notes  
Debt Instrument [Line Items]  
Private offered aggregate principal amount rate 5.00%
5.00% 2030 notes | Level 2  
Debt Instrument [Line Items]  
Fair value of long term debt $ 536.3
v3.26.1
Employee Stock-Based Compensation - Additional Information (Detail)
3 Months Ended
Mar. 31, 2026
$ / shares
shares
Time Based Restricted Stock Unit Grants  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
RSUs Granted | shares 542,500
Weighted average grant date fair value, granted | $ / shares $ 89.16
Time Based Restricted Stock Unit Grants | Minimum  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Stock award granted vested period 1 year
Time Based Restricted Stock Unit Grants | Maximum  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Stock award granted vested period 3 years
Performance Market and Service Condition Based Restricted Stock Unit Grants | 2014 Incentive Plan  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
RSUs Granted | shares 218,500
Stock award granted vested period 3 years
Weighted average grant date fair value, granted | $ / shares $ 88.88
Increased percentage of total number of shares of additional common stock earned 10.00%
Decreased percentage of total number of shares of additional common stock earned 10.00%
Performance Market and Service Condition Based Restricted Stock Unit Grants | 2014 Incentive Plan | Minimum  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Percentage of number of shares of common stock earned 0.00%
Performance Market and Service Condition Based Restricted Stock Unit Grants | 2014 Incentive Plan | Maximum  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Percentage of number of shares of common stock earned 200.00%
v3.26.1
Employee Stock-Based Compensation - Restricted Stock Unit Valuation (Detail) - Performance Market and Service Condition Based Restricted Stock Unit Grants
3 Months Ended
Mar. 31, 2026
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Expected volatility (Company) 45.20%
Expected volatility (peer group median) 31.00%
Correlation between the Company and peer group median 0.5
Expected dividend yield 0.00%
Risk-free rate 3.70%
v3.26.1
Income Taxes - Reconciliation of Statutory Federal Income Tax Rate to Our Effective Rate for Continuing Operations (Detail)
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Income Tax Disclosure [Abstract]    
Statutory federal income tax rate 21.00% 21.00%
State income taxes, net of federal income tax 3.00% 2.30%
Stock-based compensation windfall benefit (4.10%) (3.00%)
Permanent differences and other (1.80%) (0.90%)
Effective tax rate for continuing operations 18.10% 19.40%
v3.26.1
Income Taxes - Additional Information (Detail) - USD ($)
$ in Millions
Jul. 04, 2025
Mar. 31, 2026
Dec. 31, 2025
Income Tax Disclosure [Line Items]      
Percentage of permanent key elements of Tax Cuts and Jobs Act 100.00%    
Deferred income tax liabilities   $ 229.7 $ 178.0
v3.26.1
Commitments and Contingencies - Additional Information (Detail)
$ in Millions
Mar. 31, 2026
USD ($)
Commitments and Contingencies Disclosure [Abstract]  
Outstanding letters of credit $ 76.0
v3.26.1
Significant Segment Expenses - Additional Information (Details) - USD ($)
$ in Billions
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Segment Reporting [Abstract]    
Compensation and Benefits $ 0.5 $ 0.6