Form 8-K - Current report

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of

The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): October 31, 2023

BlueLinx Holdings Inc.

(Exact name of registrant specified in its charter)


Delaware	001-32383	77-0627356
(State or other	(Commission	(I.R.S. Employer
jurisdiction of incorporation)	File Number)	Identification No.)


1950 Spectrum Circle, Suite 300, Marietta, GA			30067
(Address of principal executive offices)			(Zip Code)

Registrant's telephone number, including area code: (770) 953-7000

_________________________________________________

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):


☐			Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐			Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐			Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐			Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:


Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock, par value $0.01 per share	BXC	New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

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 13(a) of the Exchange Act. ☐

Item 2.02 Results of Operations and Financial Condition

On October 31, 2023, BlueLinx Holdings Inc. ("BlueLinx" or "the Company”) issued a press release announcing its financial results for the fiscal third quarter ended September 30, 2023. A copy of BlueLinx's press release is furnished as Exhibit 99.1 hereto.

On November 1, 2023, as previously announced, BlueLinx will hold a teleconference and audio webcast to discuss its financial results from the fiscal third quarter ended September 30, 2023. A copy of supplementary materials that will be referred to in the teleconference and webcast, and which will be posted to the Company's website, is furnished as Exhibit 99.2 hereto.

The information included in this Item 2.02, as well as Exhibits 99.1 and 99.2, shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits:

The following exhibits are attached with this Current Report on Form 8-K:


Exhibit No.						Exhibit Description
99.1						Press Release dated October 31, 2023 reporting financial results for fiscal third quarter ended September 30, 2023
99.2						Supplementary materials to be used during webcast conference call on November 1, 2023
104						Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.



		BlueLinx Holdings Inc.
		(Registrant)

Dated: October 31, 2023	By:	/s/ Andrew Wamser
		Andrew Wamser
		Senior Vice President and Chief Financial Officer

Exhibit 99.1

BlueLinx Reports Third Quarter 2023 Results

ATLANTA, October 31, 2023 – BlueLinx Holdings Inc. (NYSE: BXC), a leading U.S. wholesale distributor of building products, today reported financial results for the three months ended September 30, 2023.

THIRD QUARTER 2023 HIGHLIGHTS

(all comparisons are versus the prior year period unless otherwise noted)

•Net sales of $810 million

•Gross profit of $139 million, gross margin of 17.2% and specialty product gross margin of 19.8%

•Net income of $24 million, or $2.71 diluted earnings per share

•Adjusted net income of $27 million, or $2.98 adjusted diluted earnings per share

•Adjusted EBITDA of $50 million, 6.2% of net sales

•Operating cash generated of $78 million and free cash flow of $73 million

•Available liquidity of $816 million, including $470 million cash on hand

•Net debt of $107 million and net leverage ratio of 0.5x

•Completion of $18 million in share repurchases

•Announcement of new $100 million share repurchase authorization

“Our third quarter results demonstrate our ability to execute on our strategy, despite a challenging interest rate environment adversely impacting the housing and building products sector,” said Shyam Reddy, President, and CEO of BlueLinx. “We were pleased with our financial results, especially our strong margins in specialty products which accounted for about 70% of our net sales. Structural products also had solid margins and continue to support our specialty business. In addition, we returned $18 million to shareholders under our previous $100 million share repurchase program, which is now complete. Today we announced a new $100 million share repurchase authorization, further demonstrating our commitment to returning capital to shareholders.”

“Our continued strong free cash flow generation contributed to ending the quarter with $470 million in cash on hand and net leverage of 0.5x.” said Andy Wamser, Chief Financial Officer of BlueLinx. “We remain focused on growing our higher margin specialty business, continuing to make improvements in our operations, and maintaining a consistent and balanced approach to capital allocation to drive long-term shareholder value.”

THIRD QUARTER 2023 FINANCIAL PERFORMANCE

In the third quarter of 2023, net sales were $810 million, a decrease of $251 million, or 24% when compared to the third quarter of 2022. Gross profit was $139 million, a decrease of $50 million, or 26%, year-over-year, and gross margin was 17.2%, down 70 basis points from the same period last year.

Net sales of specialty products, which includes products such as engineered wood, siding, millwork, outdoor living, specialty lumber and panels and industrial products were $559 million, a decrease of $165 million, or 23% when compared to the third quarter of 2022. This decline was due to a combination of deflation and lower volumes across several specialty categories. Gross profit from specialty product sales was $111 million, a decrease of $41 million, or 27% when compared to the third quarter of last year. Gross margin was 19.8% compared to 20.9% in the prior year period.

Net sales of structural products, which includes products such as lumber, plywood, oriented strand board, rebar, and remesh, decreased $85 million, or 25%, to $251 million in the third quarter. The decrease in structural sales was due primarily to the year-over-year declines in the average composite prices of framing lumber and structural panels of 26% and 6%, respectively. Gross profit from sales of structural products was $28 million, a decrease of $10 million from the prior year period, and gross margin was 11.3%, flat versus the prior year period.

Selling, general and administrative (“SG&A”) expenses were $91 million in the third quarter of 2023, $0.3 million lower than the prior year period. The year-over-year decrease in SG&A was primarily due to lower delivery costs, offset by higher operating expenses associated with the Vandermeer acquisition.

Net income was $24 million, or $2.71 per diluted share, versus $60 million, or $6.38 per diluted share, in the prior year period. Adjusted Net Income was $27 million, or $2.98 per diluted share compared to $61 million, or $6.56 per diluted share in the third quarter of last year.

Adjusted EBITDA was $50 million, or 6.2% of net sales, for the third quarter of 2023, as compared to $100 million, or 9.4% of net sales in the third quarter of 2022.

Net cash generated from operating activities was $78 million in the third quarter of 2023 and free cash flow was $73 million. The cash generated during the third quarter was driven by net income and a net benefit from working capital, primarily related to a reduction of approximately $15 million in inventory.

CAPITAL ALLOCATION AND FINANCIAL POSITION

During the third quarter, BlueLinx invested $5 million of cash in capital investments used to improve its distribution facilities and upgrade its fleet. Additionally, the Company purchased approximately $18 million of the Company’s common stock through open market transactions under its previous $100 million share repurchase program, which, as of early October, is now complete.

Our Board of Directors has approved a new share repurchase authorization of $100 million. Under the share repurchase authorization, the Company may repurchase its common stock from time to time, without prior notice, subject to prevailing market conditions and other considerations.

As of September 30, 2023, total debt was $577 million, consisting of $300 million of senior secured notes that mature in 2029 and $277 million of finance leases. Available liquidity was $816 million which included an undrawn revolving credit facility that had $346 million of availability plus cash and cash equivalents of $470 million. Net debt was approximately $107 million, resulting in a net leverage ratio of 0.5x on trailing twelve-month Adjusted EBITDA of $209 million.

FOURTH QUARTER 2023 OUTLOOK

Through the first four weeks of the fourth quarter of 2023, specialty product gross margin was in the range of 18% to 19% with average daily volumes slightly down compared to what we experienced during the third quarter of 2023, but in line with historical seasonality. Structural product gross margin was in the range of 9% to 10%, with average daily sales volumes slightly up compared to the third quarter of 2023.

CONFERENCE CALL INFORMATION

BlueLinx will host a conference call on November 1, 2023, at 10:00 a.m. Eastern Time, accompanied by a supporting slide presentation.

A webcast of the conference call and accompanying presentation materials will be available in the Investor Relations section of the BlueLinx website at https://investors.bluelinxco.com, and a replay of the webcast will be available at the same site shortly after the webcast is complete.

To participate in the live teleconference:

Domestic Live: 1-877-407-4018

International Live: 1-201-689-8471

To listen to a replay of the teleconference, which will be available through November 15, 2023:

Domestic Replay: 1-844-512-2921

International Replay: 1-412-317-6671

Passcode: 13741137

ABOUT BLUELINX

BlueLinx (NYSE: BXC) is a leading U.S. wholesale distributor of residential and commercial building products with both branded and private-label SKUs across product categories such as lumber, panels, engineered wood, siding, millwork, and industrial products. With a strong market position, broad geographic coverage footprint servicing 50 states, and the strength of a locally focused sales force, we distribute a comprehensive range of products to our customers which include national home centers, pro dealers, cooperatives, specialty distributors, regional and local dealers and industrial manufacturers. BlueLinx provides a wide range of value-added services and solutions to our customers and suppliers, and we operate our business through a broad network of distribution centers. To learn more about BlueLinx, please visit www.bluelinxco.com.

CONTACT

Tom Morabito

Investor Relations Officer

(470) 394-0099

investor@bluelinxco.com

NON-GAAP MEASURES

Adjusted EBITDA and Adjusted EBITDA Margin. BlueLinx defines Adjusted EBITDA as an amount equal to net income (loss) plus interest expense and all interest expense related items, income taxes, depreciation and amortization, and further adjusted for certain non-cash items and other special items, including compensation expense from share based compensation, one-time charges associated with the legal, consulting, and professional fees related to our merger and acquisition activities, gains or losses on sales of properties, amortization of deferred gains on real estate, and expense associated with our restructuring activities, such as severance, in addition to other significant and/or one-time, nonrecurring, non-operating items.

The Company presents Adjusted EBITDA because it is a primary measure used by management to evaluate operating performance. Management believes this metric helps to enhance investors’ overall understanding of the financial performance and cash flows of the business. Management also believes Adjusted EBITDA is helpful in highlighting operating trends. Adjusted EBITDA is frequently used by securities analysts, investors, and other interested parties in their evaluation of companies, many of which present an Adjusted EBITDA measure when reporting their results.

We determine our Adjusted EBITDA Margin, which we sometimes refer to as our Adjusted EBITDA as a percentage of net sales, by dividing our Adjusted EBITDA for the applicable period by our net sales for the applicable period. We believe that this ratio is useful to investors because it more clearly defines the quality of earnings and operational efficiency of translating sales to profitability.

Adjusted Net Income and Adjusted Earnings Per Share (basic and/or diluted). BlueLinx defines Adjusted Net Income as net income adjusted for certain non-cash items and other special items, including compensation expense from share based compensation, one-time charges associated with the legal, consulting, and professional fees related to our merger and acquisition activities, gains or losses on sales of properties, amortization of deferred gains on real estate, and expense associated with our restructuring activities, such as severance, in addition to other significant and/or one-time, nonrecurring, non-operating items, further adjusted for the tax impacts of such reconciling items. BlueLinx defines Adjusted Earnings Per Share (basic and/or diluted) as the Adjusted Net Income for the period divided by the weighted average outstanding shares (basic and/or diluted) for the periods presented.

We believe that Adjusted Net Income and Adjusted Earnings Per Share (basic and/or diluted) are useful to investors to enhance investors’ overall understanding of the financial performance of the business. Management also believes Adjusted Net Income and Adjusted Earnings Per Share (basic and/or diluted) are helpful in highlighting operating trends.

Free Cash Flow. BlueLinx defines free cash flow as net cash provided by operating activities less total capital expenditures. Free cash flow is a measure used by management to assess our financial performance, and we believe it is useful for investors because it relates to the operating cash flow of the Company to the capital that is spent to continue and improve business operations. In particular, free cash flow indicates the amount of cash generated after capital expenditures that can be used for, among other things, investment in our business, strengthening our balance sheet, and repayment of our debt obligations. Free cash flow does not represent the residual cash flow available for discretionary expenditures since there may be other nondiscretionary expenditures that are not deducted from the measure.

Net Debt and Net Leverage Ratio. BlueLinx calculates net debt as its total short- and long-term debt, including outstanding balances under our senior secured notes and revolving credit facility and the total amount of its obligations under financing leases, less cash and cash equivalents. We believe that net debt is useful to investors because our management reviews our net debt as part of its management of overall liquidity, financial flexibility, capital structure and leverage, and creditors and credit analysts monitor our net debt as part of their assessments of our business. We determine our overall net leverage ratio by dividing our net debt by trailing twelve-month Adjusted EBITDA. We believe that this ratio is useful to investors because it is an indicator of our ability to meet our future financial obligations. In addition, the ratio is a measure that is frequently used by investors and creditors.

FORWARD-LOOKING STATEMENTS

This press release contains forward-looking statements. Forward-looking statements include, without limitation, any statement that predicts, forecasts, indicates or implies future results, performance, liquidity levels or achievements, and may contain the words “believe”, “anticipate”, “could”, “expect”, “estimate”, “intend”, “may”, “project”, “plan”, “should”, “will”, “will be”, “will likely continue”, “will likely result”, “would” or words or phrases of similar meaning.

The forward-looking statements in this press release include statements about our confidence in the Company’s long-term growth strategy; our ability to capitalize on supplier-led price increases and our value-added services; our areas of focus and management initiatives; the demand outlook for construction materials and expectations regarding new home construction, repair and remodel activity and continued investment in existing and new homes; our positioning for long-term value creation; our efforts and ability to generate profitable growth; our ability to increase net sales in specialty product categories; our ability to generate profits and cash from sales of specialty products; our multi-year capital allocation plans; our ability to manage volatility in wood-based commodities; our improvement in execution and productivity; our efforts and ability to maintain a disciplined capital structure and capital allocation strategy; our ability to maintain a strong balance sheet; our ability to focus on operating improvement initiatives and commercial excellence; and constraints, volatility or disruptions in the capital markets or other factors affecting the amount and timing of share repurchases and whether or not the Company will continue, and the timing of, any open market repurchases.

Forward-looking statements in this press release are based on estimates and assumptions made by our management that, although believed by us to be reasonable, are inherently uncertain. Forward-looking statements involve risks and uncertainties that may cause our business, strategy, or actual results to differ materially from the forward-looking statements. These risks and uncertainties include those discussed in greater detail in our filings with the Securities and Exchange Commission. We operate in a changing environment in which new risks can emerge from time to time. It is not possible for management to predict all of these risks, nor can it assess the extent to which any factor, or a combination of factors, may cause our business, strategy, or actual results to differ materially from those contained in forward-looking statements. Factors that may cause these differences include, among other things: pricing and product cost variability; volumes of product sold; competition; changes in the supply and/or demand for products that we distribute; the cyclical nature of the industry in which we operate; housing market conditions; consolidation among competitors, suppliers, and customers; disintermediation risk; loss of products or key suppliers and manufacturers; our dependence on international suppliers and manufacturers for certain products; potential acquisitions and the integration and completion of such acquisitions; business disruptions; effective inventory management relative to our sales volume or the prices of the products we distribute; information technology security risks and business interruption risks; the ability to attract, train, and retain highly qualified associates and other key personnel while controlling related labor costs; exposure to product liability and other claims and legal proceedings related to our business and the products we distribute; natural disasters, catastrophes, fire, wars, or other unexpected events; successful implementation of our strategy; wage increases or work stoppages by our union employees; costs imposed by federal, state, local, and other regulations; compliance costs associated with federal, state, and local environmental protection laws; costs associated with federal law and regulations regarding importation of products; the effect of global

pandemics such as COVID-19 and other widespread public health crisis and their effects on our business; fluctuations in our operating results; our level of indebtedness and our ability to incur additional debt to fund future needs; the covenants of the instruments governing our indebtedness limiting the discretion of our management in operating the business; the fact that we have consummated certain sale leaseback transactions with resulting long-term non-cancelable leases, many of which are or will be finance leases; the fact that we lease many of our distribution centers, and we would still be obligated under these leases even if we close a leased distribution center; inability to raise funds necessary to finance a required repurchase of our senior secured notes; a lowering or withdrawal of debt ratings; changes in our product mix; increases in fuel and other energy prices; availability of third-part freight providers; changes in insurance-related deductible/retention reserves based on actual loss experience; the possibility that the value of our deferred tax assets could become impaired; changes in our expected annual effective tax rate could be volatile; changes in actuarial assumptions for our pension plan; the costs and liabilities related to our participation in multi-employer pension plans could increase; the risk that our cash flows and capital resources may be insufficient to service our existing or future indebtedness; variable interest rate risk under certain indebtedness changes in, or interpretation of, accounting principles; stock price fluctuations; the possibility that we could be the subject of securities class action litigation due to stock price volatility; possibility of unfavorable research about our business or industry or lack of coverage or reporting; activities of activist shareholders; and indebtedness terms that limit our ability to pay dividends on common stock.

Given these risks and uncertainties, we caution you not to place undue reliance on forward-looking statements. We expressly disclaim any obligation to update or revise any forward-looking statement as a result of new information, future events or otherwise, except as required by law.

BLUELINX HOLDINGS INC.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)


	Three Months Ended						Nine Months Ended
	September 30, 2023			October 1, 2022			September 30, 2023			October 1, 2022
(In thousands, except per share data)
Net sales	$	809,981		$	1,060,761		$	2,423,852		$	3,602,445
Cost of sales	670,735			871,385			2,015,264			2,920,610
Gross profit	139,246			189,376			408,588			681,835
Gross margin	17.2		%	17.9		%	16.9		%	18.9		%
Operating expenses (income):
Selling, general, and administrative	91,354			91,678			271,278			274,305
Depreciation and amortization	8,089			6,688			23,758			19,952
Amortization of deferred gains on real estate	(984)			(983)			(2,952)			(2,951)
Gains from sales of property	—			—			—			(144)
Other operating expenses	1,131			1,267			5,240			2,731
Total operating expenses	99,590			98,650			297,324			293,893
Operating income	39,656			90,726			111,264			387,942
Non-operating expenses:
Interest expense, net	5,577			10,444			19,575			32,992
Other expense, net	594			(361)			1,782			916
Income before provision for income taxes	33,485			80,643			89,907			354,034
Provision for income taxes	9,103			21,134			23,247			89,844
Net income	$	24,382		$	59,509		$	66,660		$	264,190

Basic earnings per share	$	2.72		$	6.44		$	7.39		$	28.03
Diluted earnings per share	$	2.71		$	6.38		$	7.38		$	27.82

BLUELINX HOLDINGS INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

(Unaudited)


	September 30, 2023		December 31, 2022
(In thousands, except share data)
ASSETS
Current assets:
Cash and cash equivalents	$	469,783	$	298,943
Receivables, less allowances of $3,614 and $3,449, respectively	297,568		251,555
Inventories, net	364,162		484,313
Other current assets	39,501		42,121
Total current assets	1,171,014		1,076,932
Property and equipment, at cost	381,593		360,869
Accumulated depreciation	(165,976)		(155,260)
Property and equipment, net	215,617		205,609
Operating lease right-of-use assets	42,145		45,717
Goodwill	55,372		55,372
Intangible assets, net	31,817		34,989
Deferred tax assets	54,898		56,169
Other non-current assets	14,596		15,254
Total assets	$	1,585,459	$	1,490,042
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Accounts payable	$	202,256	$	151,626
Accrued compensation	18,624		22,556


Finance lease liabilities - current portion	9,813		7,089
Operating lease liabilities - current portion	6,845		7,432
Real estate deferred gains - current portion	3,935		3,935
Pension benefit obligation	2,380		1,521
Other current liabilities	24,045		16,518
Total current liabilities	267,898		210,677
Non-current liabilities:
Long-term debt, net of debt issuance costs and discount	293,413		292,424
Finance lease liabilities, less current portion	267,530		265,986
Operating lease liabilities, less current portion	37,007		40,011
Real estate deferred gains, less current portion	67,550		70,403

Other non-current liabilities	20,549		20,512
Total liabilities	953,947		900,013
Commitments and contingencies
STOCKHOLDERS' EQUITY:
Common Stock, $0.01 par value, 20,000,000 shares authorized, 8,795,908 and 9,048,603 outstanding on September 30, 2023 and December 31, 2022, respectively	88		90
Additional paid-in capital	174,906		200,748
Accumulated other comprehensive loss	(30,745)		(31,412)
Accumulated stockholders’ equity	487,263		420,603
Total stockholders’ equity	631,512		590,029
Total liabilities and stockholders’ equity	$	1,585,459	$	1,490,042

BLUELINX HOLDINGS INC.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)


	Three Months Ended				Nine Months Ended
	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
(In thousands)
Cash flows from operating activities:
Net income	$	24,382	$	59,509	$	66,660	$	264,190
Adjustments to reconcile net income to cash provided by operations:
Depreciation and amortization	8,089		6,688		23,758		19,952
Amortization of debt discount and issuance costs	330		330		989		823

Gains from sales of property	—		—		—		(144)
Deferred income tax	567		1,813		1,117		(939)
Amortization of deferred gains from real estate	(984)		(983)		(2,952)		(2,951)
Share-based compensation	2,980		2,092		9,475		6,029
Changes in operating assets and liabilities:
Accounts receivable	(3,227)		62,124		(46,013)		(20,898)
Inventories	15,150		41,669		120,151		(47,521)
Accounts payable	11,287		(31,318)		49,791		28,197
Taxes payable	—		(9,850)		—		612
Pension contributions	—		(195)		—		(677)
Other current assets	5,790		2,959		2,621		(440)
Other assets and liabilities	13,242		7,768		5,127		(197)
Net cash provided by operating activities	77,606		142,606		230,724		246,036

Cash flows from investing activities:
Proceeds from sale of assets	63		117		191		648
Property and equipment investments	(4,899)		(12,197)		(18,938)		(19,079)
Net cash used in investing activities	(4,836)		(12,080)		(18,747)		(18,431)

Cash flows from financing activities:



Common stock repurchase and retirement	(17,722)		—		(29,321)		(66,427)

Repurchase of shares to satisfy employee tax withholdings	(1,197)		(3,618)		(5,157)		(9,788)
Principal payments on finance lease liabilities	(2,393)		(2,496)		(6,659)		(7,229)
Net cash used in financing activities	(21,312)		(6,114)		(41,137)		(83,444)

Net change in cash and cash equivalents	51,458		124,412		170,840		144,161
Cash and cash equivalents at beginning of period	418,325		104,952		298,943		85,203
Cash and cash equivalents at end of period	$	469,783	$	229,364	$	469,783	$	229,364

BLUELINX HOLDINGS INC.

RECONCILIATION OF NON-GAAP MEASUREMENTS

(Unaudited)

The following schedule reconciles net income to Adjusted EBITDA:


	Three Months Ended				Nine Months Ended				Trailing Twelve Months Ended
	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
(In thousands)
Net income	$	24,382	$	59,509	$	66,660	$	264,190	$	98,646	$	337,810
Adjustments:
Depreciation and amortization	8,089		6,688		23,758		19,952		31,419		26,715
Interest expense, net	5,577		10,444		19,575		32,992		28,855		43,205
Term loan debt issuance costs(1)	—		—		—		—		—		1,603
Provision for income taxes	9,103		21,134		23,247		89,844		31,988		114,701
Share-based compensation expense	2,980		2,092		9,475		6,029		13,063		7,609
Amortization of deferred gains on real estate	(984)		(983)		(2,952)		(2,951)		(3,935)		(3,936)
Gain from sales of property(1)	—		—		—		(144)		—		(7,284)
Pension termination and related expenses(1)(2)	594		—		1,782		—		1,782		—

Acquisition-related costs(1)(3)(5)	75		233		92		233		1,114		233
Restructuring and other(1)(4)(5)	606		1,034		4,699		4,498		6,503		5,961
Adjusted EBITDA	$	50,422	$	100,151	$	146,336	$	414,643	$	209,435	$	526,617

(1)Reflects non-recurring items of approximately $1.3 million in beneficial items to the current quarterly period and approximately $1.3 million in beneficial items to the prior quarterly period. For the current year nine-month period, reflects non-recurring, beneficial items of approximately $6.6 million and the prior year nine-month period reflects $4.6 million of non-recurring, beneficial items. For the trailing twelve months ended, reflects approximately $9.4 million of non-recurring, beneficial items, and approximately $0.5 million of non-recurring, beneficial items, in the prior trailing twelve- month period.

(2)Reflects expenses related to our previously disclosed termination of the BlueLinx Corporation Hourly Retirement Plan.

(3)Reflects primarily legal, professional, technology and other integration costs.

(4)Reflects costs related to our restructuring efforts, such as severance, net of other one-time non-operating items.

(5)Certain amounts for prior periods in fiscal 2023 have been reclassified for Acquisition-related costs and Restructuring and other.

The following tables reconciles net income and diluted earnings per share to adjusted net income and adjusted diluted earnings per share:


	Three Months Ended				Nine Months Ended
	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
(In thousands, except per share data)
Net income	$	24,382	$	59,509	$	66,660	$	264,190
Adjustments:
Share-based compensation expense	2,980		2,092		9,475		6,029
Amortization of deferred gains on real estate	(984)		(983)		(2,952)		(2,951)
Gain from sales of property	—		—		—		(144)

Pension termination and related expenses	594		—		1,782		—
Acquisition-related costs (2)	75		233		92		233
Restructuring and other (2)	606		1,034		4,699		4,498
Tax impacts of reconciling items above (1)	(889)		(623)		(3,387)		(1,945)
Adjusted net income	$	26,764	$	61,262	$	76,369	$	269,910

Basic EPS	$	2.72	$	6.44	$	7.39	$	28.03
Diluted EPS	$	2.71	$	6.38	$	7.38	$	27.82

Weighted average shares outstanding - Basic	8,936		9,230		9,010		9,425
Weighted average shares outstanding - Diluted	8,970		9,328		9,028		9,497

Non-GAAP Adjusted Basic EPS	$	2.99	$	6.63	$	8.47	$	28.63
Non-GAAP Adjusted Diluted EPS	$	2.98	$	6.56	$	8.45	$	28.42

(1)Tax impact calculated based on the effective tax rate for the respective three and nine-month periods presented.

(2)Certain amounts for prior periods in fiscal 2023 have been reclassified for Acquisition-related costs and Restructuring and other.

The following schedule presents our Adjusted EBITDA margin as a percentage of net sales:


	Three Months Ended						Nine Months Ended
	September 30, 2023			October 1, 2022			September 30, 2023			October 1, 2022
(Dollar amounts in thousands)
Net sales	$	809,981		$	1,060,761		$	2,423,852		$	3,602,445
Adjusted EBITDA	$	50,422		$	100,151		$	146,336		$	414,643
Adjusted EBITDA margin	6.2		%	9.4		%	6.0		%	11.5		%

The following schedule presents our revenues disaggregated by specialty and structural product category:


	Three Months Ended						Nine Months Ended
	September 30, 2023			October 1, 2022			September 30, 2023			October 1, 2022
(Dollar amounts in thousands)
Net sales by product category
Specialty products	$	558,851		$	724,323		$	1,697,679		$	2,280,090
Structural products	251,130			336,438			726,173			1,322,355
Total net sales	$	809,981		$	1,060,761		$	2,423,852		$	3,602,445

Gross profit by product category
Specialty products	$	110,898		$	151,428		$	326,366		$	515,781
Structural products	28,348			37,948			82,222			166,054
Total gross profit	$	139,246		$	189,376		$	408,588		$	681,835

Gross margin % by product category
Specialty products	19.8		%	20.9		%	19.2		%	22.6		%
Structural products	11.3		%	11.3		%	11.3		%	12.6		%
Total gross margin %	17.2		%	17.9		%	16.9		%	18.9		%

The following schedule presents Net Debt and the Net Leverage Ratio for the Trailing Twelve Months:


	Period Ending
	September 30, 2023		October 1, 2022
(Dollar amounts in thousands)
Finance lease liabilities - short term	$	9,813	$	8,732
Long term debt(1)	300,000		300,000
Finance lease liabilities - long term	267,530		264,004
Total debt	577,343		572,736
Less: available cash	469,783		229,364
Net Debt	107,560		343,372
Trailing twelve month Adjusted EBITDA	$	209,435	$	526,617
Net Leverage Ratio	0.5x		0.7x

(1) As of September 30, 2023 and October 1, 2022, our long-term debt is comprised of $300 million of senior-secured notes issued in October 2021. These notes are presented under the long-term debt caption of our condensed consolidated balance sheets at $293.4 million and $292.1 million as of September 30, 2023 and October 1, 2022, respectively. This presentation is net of their discount of $3.1 million and $3.6 million and the combined carrying value of our debt issuance costs of $3.4 million and $4.3 million as of September 30, 2023 and October 1, 2022, respectively. Our senior secured notes are presented in this table at their face value for the purposes of calculating our net leverage ratio.

The following schedule presents free cash flow:


	Three Months Ended				Nine Months Ended
	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
(In thousands)
Net cash provided by operating activities	$	77,606	$	142,606	$	230,724	$	246,036
Less: Property and equipment investments	(4,899)		(12,197)		(18,938)		(19,079)
Free cash flow	$	72,707	$	130,409	$	211,786	$	226,957

This presentation contains forward-looking statements. Forward-looking statements include, without limitation, any statement that predicts, forecasts, indicates or implies future results, performance, liquidity levels or achievements, and may contain the words “believe,” “anticipate,” “could”, “expect,” “estimate,” “intend,” “may”, “project,” “plan,” “should”, “will”, “will be,” “will likely continue,” “will likely result””, “would” or words or phrases of similar meaning. The forward-looking statements in this presentation include statements about our confidence in the Company’s long-term growth strategy; our ability to capitalize on supplier-led price increases and our value-added services; our areas of focus and management initiatives; the demand outlook for construction materials and expectations regarding new home construction, repair and remodel activity and continued investment in existing and new homes; our positioning for long-term value creation; our efforts and ability to generate profitable growth; our ability to increase net sales in specialty product categories; our ability to generate profits and cash from sales of specialty products; our multi-year capital allocation plans; our ability to manage volatility in wood-based commodities; our improvement in execution and productivity; our efforts and ability to maintain a disciplined capital structure and capital allocation strategy; our ability to maintain a strong balance sheet; our ability to focus on operating improvement initiatives and commercial excellence; constraints, volatility or disruptions in the capital markets or other factors affecting the amount and timing of share repurchases and whether or not the Company will continue, and the timing of, any open market repurchases. Forward-looking statements in this presentation are based on estimates and assumptions made by our management that, although believed by us to be reasonable, are inherently uncertain. Forward-looking statements involve risks and uncertainties that may cause our business, strategy, or actual results to differ materially from the forward-looking statements. These risks and uncertainties include those discussed in greater detail in our filings with the Securities and Exchange Commission. We operate in a changing environment in which new risks can emerge from time to time. It is not possible for management to predict all of these risks, nor can it assess the extent to which any factor, or a combination of factors, may cause our business, strategy, or actual results to differ materially from those contained in forward-looking statements. Factors that may cause these differences include, among other things: pricing and product cost variability; volumes of product sold; competition; changes in the supply and/or demand for products that we distribute; the cyclical nature of the industry in which we operate; housing market conditions; consolidation among competitors, suppliers, and customers; disintermediation risk; loss of products or key suppliers and manufacturers; our dependence on international suppliers and manufacturers for certain products; potential acquisitions and the integration and completion of such acquisitions; business disruptions; effective inventory management relative to our sales volume or the prices of the products we distribute; information technology security risks and business interruption risks; the ability to attract, train, and retain highly qualified associates and other key personnel while controlling related labor costs; exposure to product liability and other claims and legal proceedings related to our business and the products we distribute; natural disasters, catastrophes, fire, wars, or other unexpected events; successful implementation of our strategy; wage increases or work stoppages by our union employees; costs imposed by federal, state, local, and other regulations; compliance costs associated with federal, state, and local environmental protection laws; costs associated with federal law and regulations regarding importation of products; the effect of global pandemics such as COVID-19 and other widespread public health crisis and their effects on our business ; fluctuations in our operating results; our level of indebtedness and our ability to incur additional debt to fund future needs; the covenants of the instruments governing our indebtedness limiting the discretion of our management in operating the business; the fact that we have consummated certain sale leaseback transactions with resulting long-term non-cancelable leases, many of which are or will be finance leases; the fact that we lease many of our distribution centers, and we would still be obligated under these leases even if we close a leased distribution center; inability to raise funds necessary to finance a required repurchase of our senior secured notes; a lowering or withdrawal of debt ratings; changes in our product mix; increases in fuel and other energy prices; availability of third-part freight providers; changes in insurance- related deductible/retention reserves based on actual loss experience; the possibility that the value of our deferred tax assets could become impaired; changes in our expected annual effective tax rate could be volatile; changes in actuarial assumptions for our pension plan; the costs and liabilities related to our participation in multi-employer pension plans could increase; the risk that our cash flows and capital resources may be insufficient to service our existing or future indebtedness; variable interest rate risk under certain indebtedness changes in, or interpretation of, accounting principles; stock price fluctuations; the possibility that we could be the subject of securities class action litigation due to stock price volatility; possibility of unfavorable research about our business or industry or lack of coverage or reporting; activities of activist shareholders; and indebtedness terms that limit our ability to pay dividends on common stock. Given these risks and uncertainties, we caution you not to place undue reliance on forward-looking statements. We expressly disclaim any obligation to update or revise any forward-looking statement as a result of new information, future events or otherwise, except as required by law. Immaterial Rounding Differences. Immaterial rounding adjustments and differences may exist between slides, press releases, and previously issued presentations. This presentation and the associated remarks made during this conference call are integrally related and are intended to be presented and understood together. 2 Safe Harbor Statement

Opening Remarks 3 Shyam Reddy President & CEO

4 Grow Specialty Categories  Engineered Wood  Siding  Industrial Products  Millwork  Outdoor Living Business Excellence  Leverage our Scale/Nationwide Footprint  Customer/Supplier Partnerships  Pricing, Operational and Procurement Discipline  Cost management  Technology Enablement Capital Allocation  Maintain Strong Balance Sheet  Reinvest in the business  Disciplined M&A and geographic expansion  Return to Shareholders BlueLinx: Delivering What Matters BLUELINX STRATEGIC PRIORITIES

 Net sales of $810M, down 24% year-over-year  Prior year included benefit from elevated demand and higher commodity prices  Gross profit of $139M, down 26% year-over-year  17.2% of net sales  80% of gross profit from specialty products  Gross margin of 17.2%, down 70 bps year-over-year  19.8% specialty gross margin  11.3% structural gross margin  Net income of $24M and Diluted EPS of $2.71; Adjusted Net income of $27M and Adjusted Diluted EPS of $2.98  Adjusted EBITDA of $50M, or 6.2% of sales  Generated operating cash of $78M  Free cash flow of $73M  Net leverage ratio of 0.5x Specialty Products 80% Structural Products 20% Note: see appendix for reconciliations to all non-GAAP measures Explosive profitable growth with a highly engaged team 5 THIRD QUARTER 2023 RESULTS Specialty Products 69% Structural Products 31% Q3 23 Sales by Product Category Q3 23 Gross Profit by Product Category

 Home affordability under pressure  Mortgage rates remain at multi-year highs  Home price appreciation  Broad-based inflation  New home starts down year-over-year  Single-family housing starts are down year-over-year through the first nine months of 2023  September Builders’ confidence at 45; second consecutive monthly decline(1)  Repair and remodel rate of growth in 2023 slowing but remains positive(2)  Record home equity levels  Remote work flexibility still prevalent  Average age of existing homes ~40 years old(3) BLUELINX SALES BY END MARKET 45% 40% 15% New Home ConstructionRepair & Remodel Commercial Note: Management’s estimate by end market for two-step distribution of building materials (1) Source: NAHB Housing Market Index (HMI) is based on a monthly survey of NAHB members designed to take the pulse of the single-family housing market. The survey asks respondents to rate market conditions for the sale of new homes at the present time and in the next six months as well as the traffic of prospective buyers of new homes (2) Source: Joint Center for Housing Studies at Harvard University. The Leading Indicator of Remodeling Activity (LIRA) provides a short-term outlook of national home improvement and repair spending to owner-occupied homes. (3) Source: American Community Survey completed in 2019 6 U.S. HOUSING INDUSTRY

Financial Review 7 Andy Wamser Chief Financial Officer

 Net Sales decreased 24% to $810M  Specialty product sales down 23%  Structural product sales down 25%  Gross Margin of 17.2%, down 70 bps  Adjusted Diluted EPS of $2.98  Adjusted EBITDA of $50M  Adjusted EBITDA margin of 6.2%  Free Cash Flow of $73M  Cash Flow from Operations $78M  Capital Expenditures of $5M 8 THIRD QUARTER 2023 RESULTS Note: All comparisons versus the prior-year period unless otherwise noted; see Appendix for reconciliations for all non-GAAP figures Q3 CommentaryQ3 2020 Q3 2021 Q3 2022 Q3 2023 vs. Q3 2022 Q3 2023 $ millions, except per share data $871$971$1,061(24%)$810Net Sales $159$153$189(26%)$139Gross Profit 18.3%15.8%17.9%-70 bps17.2%Gross Margin % $49$48$61(56%)$27Adjusted Net Income $5.07$4.77$6.56(55%)$2.98Adjusted Diluted Earnings per Share $81$79$100(50%)$50Adjusted EBITDA 9.3%8.1%9.4%-320 bps6.2%Adjusted EBITDA % $61$102$130(44%)$73Free Cash Flow 4.1x1.3x0.7x(0.2x)0.5xNet Leverage

($ millions)  Net sales of $559M, down 23%  Driven by both price and volume  Specialty sales is 69% of total net sales  Gross profit of $111M, down 27%  Specialty gross profit 80% of total gross profit  Gross margin of 19.8%, down 110 bps  Highest level of the year Q3 Commentary 9 SPECIALTY PRODUCTS Q3 2023 RESULTS

($ millions)  Net sales of $251M, down 25%  Lower year-over-year average pricing for commodities:  26% decrease in average price of lumber  5% decrease in average price of panels  Lower volume  Gross profit of $28M, down 25%  Structural gross profit 20% of total gross profit  Gross margin of 11.3%, flat with prior year  Improved sequentially from Q2 Q3 Commentary 10 STRUCTURAL PRODUCTS Q3 2023 RESULTS

* $350 million revolver less $4 million of reserves and letters of credit; $346 million of net availability Note: see appendix for reconciliations to all non-GAAP measures  At the end of Q3 2023:  Net leverage at 0.5x  Net debt at $107M  Cash on hand of $470M  Total available liquidity of $816M  $5M of Capex spent in Q3 23 on facility improvements and fleet  No material outstanding debt maturities until 2029 $277 $273 $277 $223 $300 Q3 21 Q3 22 Q3 23 Finance Leases Revolver Senior Notes $500 ($ millions) $573 $577 Gross Debt Structure $350* $300 2022 2023 2024 2025 2026 2027 2028 2029 $300m Senior Notes @ 6% undrawn revolver Debt Maturity Schedule Note: debt maturity schedule does not include finance lease obligations 4.1x 1.3x 0.7x 0.5x Q3 20 Q3 21 Q3 22 Q3 23 Net Leverage 11 BALANCE SHEET $300

Q3 23 Free Cash Flow Walk $ in millions Operating Working Capital Management(1) $ in millions Note: See Appendix for reconciliations for all non-GAAP figures (1) Operating working capital includes accounts receivable, inventory, and accounts payable; Return on Working Capital is calculated by dividing trailing twelve month (TTM) Adjusted EBITDA by Operating working capital as of the end of the period presented or discussed (2) Cash Cycle Days = Days Sales Outstanding plus Days Sales of Inventory less Days Payable Outstanding 12 WORKING CAPITAL AND FREE CASH FLOW

INVEST IN THE BUSINESS STRATEGIC ACQUISITIONS SHARE REPURCHASES OPERATING CASH FLOW GUIDING PRINCIPLES  Maintain strong balance sheet and financial stability  Long-term net leverage could increase to at or around 3.0x when considering growth  Invest in business through fluctuating economic cycles  Acquisitions aligned to strategy  Opportunistic share repurchases FREE CASH FLOW RETURN TO SHAREHOLDERSGROWTH AND MARGIN EXPANSION 13 CAPITAL ALLOCATION FRAMEWORK

Q&A 14

Appendix 15

20-year average (1) Source: Historical data is U.S. Census Bureau; Forecast from John Burns Real Estate Consulting, LLC subject limitations and disclaimers – not for redistribution (2) Source: U.S. Census Bureau. The months' supply indicates how long the current for-sale inventory would last given the current sales rate if no additional new houses were built. (3) Source: Joint Center for Housing Studies at Harvard University. The Leading Indicator of Remodeling Activity (LIRA) provides a short-term outlook of national home improvement and repair spending to owner-occupied homes. (4) Source: Historical data is Freddie Mac; Forecast: John Burns Real Estate Consulting, LLC subject limitations and disclaimers – not for redistribution. Mortgage rates expected to remain above 20-year average ~7 months of home inventory Starts expected to be around 20-year average and well above 2009-2011 levels 16 MACRO TRENDS Remodeling spend expected to slow in 2023 and 2024 20-year average20-year average

Average Q3 23 lumber prices declined 26% year-over-year and increased 7% from Q2 23 (1) Source: Random Lengths, company analysis 17 WOOD-BASED COMMODITY PRICE TRENDS Average Q3 23 panel prices declined 5% year- over-year and increased 20% from Q2 23

The Company reports its financial results in accordance with GAAP. The Company also believes that presentation of certain non-GAAP measures may be useful to investors and may provide a more complete understanding of the factors and trends affecting the business than using reported GAAP results alone. Any non-GAAP measures used herein are reconciled to their most directly comparable GAAP measures herein or in the financial tables accompanying this presentation. The Company cautions that non-GAAP measures are not presentations made in accordance with GAAP and are not intended to present superior measures of our financial condition from those measures determined under GAAP. Non-GAAP measures should be considered in addition to, but not as a substitute for, the Company’s reported GAAP results. The Company further cautions that its non-GAAP measures, as used herein, are not necessarily comparable to other similarly titled measures of other companies due to differences in methods of calculation. Adjusted EBITDA and Adjusted EBITDA Margin. BlueLinx defines Adjusted EBITDA as an amount equal to net income (loss) plus interest expense and all interest expense related items, income taxes, depreciation and amortization, and further adjusted for certain non-cash items and other special items, including compensation expense from share based compensation, one-time charges associated with the legal, consulting, and professional fees related to our merger and acquisition activities, gains or losses on sales of properties, amortization of deferred gains on real estate, and expense associated with our restructuring activities, such as severance, in addition to other significant and/or one-time, nonrecurring, non-operating items. The Company presents Adjusted EBITDA because it is a primary measure used by management to evaluate operating performance. Management believes this metric helps to enhance investors’ overall understanding of the financial performance and cash flows of the business. Management also believes Adjusted EBITDA is helpful in highlighting operating trends. Adjusted EBITDA is frequently used by securities analysts, investors, and other interested parties in their evaluation of companies, many of which present an Adjusted EBITDA measure when reporting their results. We determine our Adjusted EBITDA Margin, which we sometimes refer to as our Adjusted EBITDA as a percentage of net sales, by dividing our Adjusted EBITDA for the applicable period by our net sales for the applicable period. We believe that this ratio is useful to investors because it more clearly defines the quality of earnings and operational efficiency of translating sales to profitability. Adjusted Net Income and Adjusted Earnings Per Share. BlueLinx defines Adjusted Net Income as net income adjusted for certain non-cash items and other special items, including compensation expense from share based compensation, one-time charges associated with the legal, consulting, and professional fees related to our merger and acquisition activities, gains or losses on sales of properties, amortization of deferred gains on real estate, and expense associated with our restructuring activities, such as severance, in addition to other significant and/or one-time, nonrecurring, non-operating items, further adjusted for the tax impacts of such reconciling items. BlueLinx defines Adjusted Earnings Per Share (basic and/or diluted) as the Adjusted Net Income for the period divided by the weighted average outstanding shares (basic and/or diluted) for the periods presented. We believe that Adjusted Net Income and Adjusted Earnings Per Share (basic and/or diluted) are useful to investors to enhance investors’ overall understanding of the financial performance of the business. Management also believes Adjusted Net Income and Adjusted Earnings Per Share (basic and/or diluted) are helpful in highlighting operating trends. Free Cash Flow. BlueLinx defines free cash flow as net cash provided by operating activities less total capital expenditures. Free cash flow is a measure used by management to assess our financial performance, and we believe it is useful for investors because it relates the operating cash flow of the Company to the capital that is spent to continue and improve business operations. In particular, free cash flow indicates the amount of cash generated after capital expenditures that can be used for, among other things, investment in our business, strengthening our balance sheet, and repayment of our debt obligations. Free cash flow does not represent the residual cash flow available for discretionary expenditures since there may be other nondiscretionary expenditures that are not deducted from the measure. Net Debt and Net Leverage Ratio. BlueLinx calculates net debt as its total short- and long-term debt, including outstanding balances under our senior secured notes and revolving credit facility and the total amount of its obligations under financing leases, less cash and cash equivalents. We believe that net debt is useful to investors because our management reviews our net debt as part of its management of overall liquidity, financial flexibility, capital structure and leverage, and creditors and credit analysts monitor our net debt as part of their assessments of our business. We determine our overall net leverage ratio by dividing our net debt by trailing twelve-month Adjusted EBITDA. We believe that this ratio is useful to investors because it is an indicator of our ability to meet our future financial obligations. In addition, the ratio is a measure that is frequently used by investors and creditors. 18 Non-GAAP Measures

Net sales, gross profit dollars, gross profit percentages, sales mix, and gross profit mix by product category by fiscal quarter, Q3 2020 – Q3 2023 In millions where dollars are presented 19 Non-GAAP Reconciliation / supplementary financial information

Adjusted EBITDA reconciliation by fiscal quarter, Q3 2020 – Q3 2023 In millions where dollars are presented 20 Non-GAAP Reconciliation / supplementary financial information (1) Reflects costs related to our restructuring efforts, such as severance, net of other one-time non-operating items. For the purposes of this presentation, items may be collapsed into this or other categories where they were presented separately in other presentations such as our press release. Items which may be collapsed include, but are not limited to, pension settlement and withdrawal costs and inventory step-up adjustments, among others. Note: Figures are rounded in this presentation to align with figures as presented in the deck. As a result, the rounded figures in this presentation may not agree to presentation in other formats we have published such as earnings releases, earnings decks, or other similar materials presented elsewhere.

Free cash flow for the three months ended Q3 2023, Q3 2022, Q3 2021, and Q3 2020 In millions where dollars are presented 21 Non-GAAP Reconciliation / supplementary financial information

Working capital by fiscal quarter, Q3 2021 – Q3 2023 In millions where dollars are presented 22 Non-GAAP Reconciliation / supplementary financial information

Net leverage ratio for the trailing twelve months ended Q3 2023 with accompanying Adjusted EBITDA reconciliation In millions where dollars are presented 23 Non-GAAP Reconciliation / supplementary financial information

Net leverage ratio for the trailing twelve months ended Q3 2022 with accompanying Adjusted EBITDA reconciliation In millions where dollars are presented 24 Non-GAAP Reconciliation / supplementary financial information

Net leverage ratio for the trailing twelve months ended Q3 2021 with accompanying Adjusted EBITDA reconciliation In millions where dollars are presented 25 Non-GAAP Reconciliation / supplementary financial information

Net leverage ratio for the trailing twelve months ended Q3 2020 with accompanying Adjusted EBITDA reconciliation In millions where dollars are presented 26 Non-GAAP Reconciliation / supplementary financial information

Adjusted Net Income and Adjusted Diluted Income per Share reconciliation for the three-month periods ended Q3 2023, Q3 2022, Q3 2021, and Q3 2020 In thousands where dollars are presented, except per share data 27 Non-GAAP Reconciliation / supplementary financial information (1) Tax impact calculated based on the effective tax rate for the respective three-month periods.

Cover Page	Oct. 31, 2023
Cover [Abstract]
Document Type	8-K
Document Period End Date	Oct. 31, 2023
Entity Registrant Name	BlueLinx Holdings Inc
Entity Incorporation, State or Country Code	DE
Entity File Number	001-32383
Entity Tax Identification Number	77-0627356
Entity Address, Address Line One	1950 Spectrum Circle
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Marietta
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30067
City Area Code	770
Local Phone Number	953-7000
Written Communications	false
Soliciting Material	false
Pre-commencement Tender Offer	false
Pre-commencement Issuer Tender Offer	false
Entity Emerging Growth Company	false
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	BXC
Security Exchange Name	NYSE
Amendment Flag	false
Entity Central Index Key	0001301787