BlueLinx Holdings Inc.BXC

BlueLinx Holdings Inc. Fair Value Disclosure

10-KFiled Feb 24, 20262 min read
Fair Value
As of January 3, 2026 and December 28, 2024, the Company has no assets or liabilities for which the carrying value is remeasured to fair value at the end of each reporting period. The Company has not elected the fair value reporting option for any of its financial instruments.
Fair Value Disclosures
The fair value of cash, cash equivalents, accounts receivable, accounts payable and accrued liabilities, to the extent the underlying liability will be settled in cash, approximates the carrying values because of the short-term nature of these instruments.

Debt
The estimated fair value of the Company’s 2029 Notes was determined based on Level 2 input using observable market prices in less active markets, as presented below:
As of
January 3, 2026December 28, 2024
Carrying Value(1)
Fair Value
Carrying Value(1)
Fair Value
 (In thousands)
2029 Notes$296,660 $295,594 $295,061 $293,597 
(1) The $300 million obligation for the 2029 Notes is presented on the Company’s consolidated balance sheets net of unamortized debt issuance costs and discount totaling $3.3 million and $4.9 million as of January 3, 2026 and December 28, 2024, respectively. Periodic amortization of the issuance costs and discount each reporting period causes the carrying value of the 2029 Notes to gradually increase to the $300 million maturity amount scheduled for November 15, 2029. See Note 8, Debt and Finance Lease Obligations, to the consolidated financial statements.

There were no borrowings outstanding under the Company’s Revolving Credit Facility or Prior Revolving Credit Facility during fiscal 2025 or fiscal 2024. However, the fair value of any outstanding borrowing under the revolving credit facilities would approximate the carrying value of the outstanding borrowings since the interest rate is variable and reflective of market interest rates.

Historical Timeline

Fiscal YearFiled
2026Feb 24, 2026Showing above
2024Feb 18, 2025
2023Feb 20, 2024
2022Feb 21, 2023
2021Mar 3, 2021
2019Mar 11, 2020
2018Mar 13, 2019
2017Mar 1, 2018
2016Mar 28, 2016

About Fair Value Disclosures

Fair value disclosures classify all assets and liabilities measured at fair value into a three-level hierarchy: Level 1 (quoted market prices), Level 2 (observable inputs like yield curves), and Level 3 (unobservable inputs requiring management estimates). The proportion of Level 3 assets directly reflects how much of the balance sheet depends on internal models rather than market evidence.

Key signals: a growing Level 3 balance relative to total fair-value assets increases valuation uncertainty and earnings volatility risk. Watch for transfers between levels — assets moving from Level 2 to Level 3 often signal deteriorating market liquidity. Unrealized gains and losses on Level 3 positions flow through earnings or other comprehensive income, so large swings deserve scrutiny. For financial institutions, examine the sensitivity disclosures that show how Level 3 valuations change under alternative assumptions. Compare the fair value of debt against its carrying amount to gauge hidden leverage.

Other Available Disclosures

Income TaxesRevenueEarnings Per SharePP&EGoodwill & IntangiblesLeasesSegmentsDebtCommitmentsStock CompensationNew StandardsPay vs Performance