| | | | | | | | |
| | |
| | Jurisdiction of |
| Subsidiaries | | Incorporation |
| Capitol Building Supply, Inc. | | Virginia |
| Capitol Materials Coastal, Inc. | | Georgia |
| Capitol Materials, Incorporated | | Georgia |
| Carter Hardware Company | | Tennessee |
| Chaparral Materials, Inc. | | New Mexico |
| Cherokee Building Materials, Inc. | | Oklahoma |
| Chicago Gypsum Supply, Inc. | | Georgia |
| Colonial Materials, Inc. | | North Carolina |
| Commonwealth Building Materials, Inc. | | Virginia |
| Cowtown Materials, Inc. | | Texas |
| D.L. Building Materials Inc. | | Canada |
| Gator Gypsum, Inc. | | Florida |
| GMS Procurement Company, LLC | | Georgia |
| GMS Strategic Solutions, Inc. | | Georgia |
| GTS Drywall Supply Company | | Washington |
| GYP Holdings II Corp. | | Delaware |
| GYP Holdings III Corp. | | Delaware |
| GYP Holdings IV Corp. | | Delaware |
| GYP Holdings V Corp. | | Delaware |
| GYP Holdings IV (Barbados) SRL | | Barbados |
| GYP Canada Holdings I ULC | | British Columbia |
| GYP Canada Holdings LP | | Delaware |
| GYP Canada Finance LP | | Ontario |
| GYP Canada Holdings III Corp. | | British Columbia |
| Canada Gypsum Management and Supply, Inc. | | British Columbia |
| Titan GMS GP Inc. | | British Columbia |
| Titan GMS Limited Partnership | | Manitoba |
| WSB Titan Inc. | | Canada |
| Gypsum Management and Supply, Inc. | | Georgia |
| Gypsum Supply Company | | Michigan |
| Gypsum Supply Installed Insulation, LLC | | Georgia |
| Lone Star Materials, Inc. | | Texas |
| Midwest Gypsum Supply, Inc. | | Georgia |
| Missouri Drywall Supply, Inc. | | Missouri |
| New England Gypsum Supply, Inc. | | Georgia |
| Ohio Valley Supply, Inc. | | Georgia |
| Pacific Gypsum Supply, Inc. | | Georgia |
| Pennsylvania Gypsum Company, Inc. | | Georgia |
| Pioneer Materials West, Inc. | | Colorado |
| Rocket Installation, Inc. | | Georgia |
| Sun Valley Interior Supply, Inc. | | Georgia |
| Tamarack Materials, Inc. | | Minnesota |
