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Subsequent Event
9 Months Ended
Sep. 27, 2025
Subsequent Events [Abstract]  
Subsequent Event Subsequent Event
As previously disclosed, on October 31, 2025 the Company’s wholly-owned subsidiary, BlueLinx Corporation, entered into an equity purchase agreement (the “Purchase Agreement’) to acquire all issued and outstanding membership interests of Disdero Lumber Company, LLC, an Oregon limited liability company (“Disdero”), from privately held Tumac Lumber Company, Inc., a Washington corporation and the sole member of Disdero. Disdero, founded in 1953 and based in metro Portland, Oregon, is a distributor of premium specialty wood products used primarily in the construction of high-end, custom homes and decks, as well as upscale multi-family residential and commercial projects. The acquisition of Disdero continues the Company’s expansion into the western U.S. and is expected to serve as a catalyst for the Company’s growth by using its national distribution network to offer Disdero’s premium specialty products to the Company’s customer base. The acquisition price of $96 million was funded by the Company through its existing cash and cash equivalents and is subject to customary post-closing adjustments. The Purchase Agreement also contains certain limited indemnification provisions.

The acquisition of Disdero will be accounted for by the Company under the provisions of ASC 805 as a business combination under the acquisition method. Based on the timing of the acquisition, the initial accounting for it is not yet complete. The Company is in the process of determining the fair values for accounting purposes of the assets acquired and liabilities assumed, including inventory, accounts receivable, accounts payable, equipment, right-of-use lease assets and obligation, and separately identifiable intangible assets. The results of operations and cash flows for Disdero will be reflected in the Company’s consolidated financial results beginning November 1, 2025, and the preliminary accounting for the assets acquired and liabilities assumed will be reported in the Company’s consolidated balance sheet as of January 3, 2026.