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GMS Inc. – ‘10-Q’ for 7/31/20 – ‘EX-32.2’

On:  Thursday, 9/3/20, at 4:51pm ET   ·   For:  7/31/20   ·   Accession #:  1558370-20-10991   ·   File #:  1-37784

Previous ‘10-Q’:  ‘10-Q’ on 3/5/20 for 1/31/20   ·   Next:  ‘10-Q’ on 12/3/20 for 10/31/20   ·   Latest:  ‘10-Q’ on 2/29/24 for 1/31/24   ·   2 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/03/20  GMS Inc.                          10-Q        7/31/20   83:8.2M                                   Toppan Merrill Bridge/FA

Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    987K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     33K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     34K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     26K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     26K 
12: R1          Document and Entity Information                     HTML     76K 
13: R2          Condensed Consolidated Balance Sheets               HTML    105K 
14: R3          Condensed Consolidated Balance Sheets               HTML     45K 
                (Parenthetical)                                                  
15: R4          Condensed Consolidated Statements of Operations     HTML     85K 
                and Comprehensive Income                                         
16: R5          Condensed Consolidated Statements of Stockholders'  HTML     73K 
                Equity (Unaudited)                                               
17: R6          Condensed Consolidated Statements of Cash Flows     HTML    115K 
18: R7          Business, Basis of Presentation and Summary of      HTML     50K 
                Significant Accounting Policies                                  
19: R8          Revenue                                             HTML     30K 
20: R9          Accounts Receivable                                 HTML     48K 
21: R10         Goodwill and Intangible Assets                      HTML    115K 
22: R11         Long-Term Debt                                      HTML    103K 
23: R12         Leases                                              HTML    118K 
24: R13         Income Taxes                                        HTML     26K 
25: R14         Stockholders' Equity                                HTML     49K 
26: R15         Equity-Based Compensation                           HTML     90K 
27: R16         Stock Appreciation Rights, Deferred Compensation    HTML     61K 
                and Redeemable Noncontrolling Interests                          
28: R17         Fair Value Measurements                             HTML     44K 
29: R18         Transactions With Related Parties                   HTML     26K 
30: R19         Commitments and Contingencies                       HTML     25K 
31: R20         Segments                                            HTML    146K 
32: R21         Earnings Per Common Share                           HTML     49K 
33: R22         Business, Basis of Presentation and Summary of      HTML     70K 
                Significant Accounting Policies (Policies)                       
34: R23         Accounts Receivable (Tables)                        HTML     48K 
35: R24         Goodwill and Intangible Assets (Tables)             HTML    115K 
36: R25         Long-Term Debt (Tables)                             HTML    102K 
37: R26         Leases (Tables)                                     HTML    139K 
38: R27         Stockholders' Equity (Tables)                       HTML     45K 
39: R28         Equity-Based Compensation - (Tables)                HTML     89K 
40: R29         Stock Appreciation Rights, Deferred Compensation    HTML     57K 
                and Redeemable Noncontrolling Interests (Tables)                 
41: R30         Fair Value Measurements (Tables)                    HTML     38K 
42: R31         Segments (Tables)                                   HTML    150K 
43: R32         Earnings Per Common Share (Tables)                  HTML     48K 
44: R33         Business, Basis of Presentation and Summary of      HTML     24K 
                Significant Accounting Policies - Business                       
                (Details)                                                        
45: R34         Business, Basis of Presentation and Summary of      HTML     54K 
                Significant Accounting Policies - Insurance                      
                Liabilities (Details)                                            
46: R35         Revenue (Details)                                   HTML     30K 
47: R36         Accounts Receivable - Trade Accounts And Notes      HTML     34K 
                Receivable (Details)                                             
48: R37         Accounts Receivable - Change In Allowance           HTML     33K 
                (Details)                                                        
49: R38         Goodwill and Intangible Assets - Goodwill           HTML     34K 
                (Details)                                                        
50: R39         Goodwill and Intangible Assets - Definite-Lived     HTML     66K 
                Intangible Assets (Details)                                      
51: R40         Goodwill and Intangible Assets - Amortization       HTML     28K 
                (Details)                                                        
52: R41         Goodwill and Intangible Assets - Estimated          HTML     36K 
                Aggregate Amortization Expense (Details)                         
53: R42         Goodwill and Intangible Assets - Indefinite-Lived   HTML     25K 
                Intangible Assets (Details)                                      
54: R43         Long-Term Debt - Components (Details)               HTML     46K 
55: R44         Long-Term Debt - Acquisition Debt (Details)         HTML     42K 
56: R45         Long-Term Debt - Asset-Based Lending Facility       HTML     39K 
                (Details)                                                        
57: R46         Long-Term Debt - Canadian Revolving Credit          HTML     35K 
                Facility (Details)                                               
58: R47         Long-Term Debt - Maturities (Details)               HTML     65K 
59: R48         Leases (Details)                                    HTML     47K 
60: R49         Leases - Supplemental cash flow information         HTML     35K 
                (Details)                                                        
61: R50         Leases - Other information (Details)                HTML     43K 
62: R51         Leases - Future minimum lease payments under        HTML     61K 
                non-cancellable leases (Details)                                 
63: R52         Income Taxes (Details)                              HTML     32K 
64: R53         Stockholders' Equity - Exchangeable Shares, Share   HTML     38K 
                Repurchase Program and Secondary Public Offering                 
                (Details)                                                        
65: R54         Stockholders' Equity - Accumulated Other            HTML     39K 
                Comprehensive Loss (Details)                                     
66: R55         Equity-Based Compensation - Stock Option Activity   HTML     86K 
                (Details)                                                        
67: R56         Equity-Based Compensation - Black Scholes Options   HTML     37K 
                - Pricing Model (Details)                                        
68: R57         Equity-Based Compensation - Restricted Stock Units  HTML     47K 
                (Details)                                                        
69: R58         Equity-Based Compensation - Employee Stock          HTML     37K 
                Purchase Plan (Details)                                          
70: R59         Stock Appreciation Rights, Deferred Compensation    HTML     47K 
                and Redeemable Noncontrolling Interests (Details)                
71: R60         Fair Value Measurements (Details)                   HTML     49K 
72: R61         Transactions With Related Parties - Purchased       HTML     32K 
                Inventories (Details)                                            
73: R62         Segments (Details)                                  HTML     30K 
74: R63         Segments - Net Sales, Adjusted EBITDA and Certain   HTML     44K 
                Other Measures (Details)                                         
75: R64         Segments - Reconciliation of Net Income to          HTML     56K 
                Adjusted EBITDA (Details)                                        
76: R65         Segments - Net Sales by Main Product Lines          HTML     34K 
                (Details)                                                        
77: R66         Segments - Net sales by major geographic area       HTML     32K 
                (Details)                                                        
78: R67         Segments - Property and equipment, net, by major    HTML     30K 
                geographic area (Details)                                        
79: R68         Earnings Per Common Share (Details)                 HTML     51K 
81: XML         IDEA XML File -- Filing Summary                      XML    150K 
11: XML         XBRL Instance -- gms-20200731x10q_htm                XML   2.13M 
80: EXCEL       IDEA Workbook of Financial Reports                  XLSX     92K 
 7: EX-101.CAL  XBRL Calculations -- gms-20200731_cal                XML    198K 
 8: EX-101.DEF  XBRL Definitions -- gms-20200731_def                 XML    484K 
 9: EX-101.LAB  XBRL Labels -- gms-20200731_lab                      XML   1.36M 
10: EX-101.PRE  XBRL Presentations -- gms-20200731_pre               XML    954K 
 6: EX-101.SCH  XBRL Schema -- gms-20200731                          XSD    157K 
82: JSON        XBRL Instance as JSON Data -- MetaLinks              356±   543K 
83: ZIP         XBRL Zipped Folder -- 0001558370-20-010991-xbrl      Zip    226K 


‘EX-32.2’   —   Certification — §906 – SOA’02


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Exhibit 32.2

CERTIFICATION OF THE PRINCIPAL FINANCIAL OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report on Form 10-Q of GMS Inc., a Delaware corporation (the "Company"), for the quarter ended July 31, 2020, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), Scott M. Deakin, Chief Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to his knowledge:

(1)The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2)The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: September 3, 2020

/s/ Scott M. Deakin

Scott M. Deakin

Chief Financial Officer

(Principal Financial Officer)



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:9/3/208-K
For Period end:7/31/20
 List all Filings 


1 Subsequent Filing that References this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/10/20  GMS Inc.                          S-8        11/10/20    3:87K                                    Toppan Merrill/FA


1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/16/16  GMS Inc.                          S-1/A                 11:5.6M                                   Toppan Merrill-FA
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Filing Submission 0001558370-20-010991   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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