BlueLinx Holdings Inc.

4. Goodwill and Other Intangible Assets

The Company’s goodwill as of January 3, 2026 originated as follows: $47.8 million from the 2018 acquisition of Cedar Creek, $7.6 million from the 2022 acquisition of Vandermeer, and $11.9 million (preliminary estimate) from the 2025 acquisition of Disdero.

The Company performed its most recent annual impairment assessment for goodwill as of September 28, 2025, which was the first day of its fiscal fourth quarter for 2025. The annual assessments for fiscal 2025 and fiscal 2024 utilized the quantitative assessment method for goodwill and were performed with the assistance of an independent third-party expert. Based on the assessments, the Company concluded that its goodwill was not impaired and thereforeno impairment charge was recorded. The Company hasno accumulated goodwill impairment losses as of January 3, 2026 or December 28, 2024.

Between the annual assessment dates in fiscal 2025 and fiscal 2024, no events or circumstances were noted to indicate that it was “more likely than not” the fair value of the enterprise was less than its carrying value.

The activity and carrying amounts of the Company’s goodwill were as follows:

(1) Preliminary estimate. See Note 2, Business Combination, to the consolidated financial statements.

Intangible Assets from Business Combinations

The Company hasno accumulated impairment charges for intangible assets as of January 3, 2026 or December 28, 2024. The gross carrying amounts, accumulated amortization, and net carrying amounts of our intangible assets as of January 3, 2026 were as follows:

(1)Intangible assets are amortized on straight-line basis.

The Net Carrying Amounts in the table above include $46.7 million for customer relationships, $4.6 million for non-compete agreements, and $12.3 million for trade name from the Disdero business combination that occurred on October 31, 2025. These amounts are based on preliminary estimates of the acquisition-date fair values of these assets. See Note 2, Business Combination, to the consolidated financial statements.

The gross carrying amounts, accumulated amortization, and net carrying amounts of our definite-lived intangible assets as of December 28, 2024 were as follows:

(1)Intangible assets are amortized on straight-line basis.

The Company’s definitive-life intangible assets are subject to amortization and must also be tested for impairment if events or circumstances indicate the carrying amounts may be impaired. No such indicators were noted in fiscal 2025 or fiscal 2024, and therefore no impairments were recorded.

Amortization Expense

Amortization expense for the definite-lived intangible assets was $4.5 million, $3.9 million, and $4.2 million for the fiscal years ended January 3, 2026, December 28, 2024, and December 30, 2023, respectively.

Estimated annual amortization expense for definite-lived intangible assets over the next five fiscal years is as follows: