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Pay vs Performance Disclosure - USD ($)
12 Months Ended
Apr. 30, 2024
Apr. 30, 2023
Apr. 30, 2022
Apr. 30, 2021
Pay vs Performance Disclosure        
Pay vs Performance Disclosure, Table
The following table sets forth information regarding the Company’s financial performance and the "compensation actually paid" to our principal executive officer ("PEO") and our non-PEO NEOs, as calculated in accordance with SEC disclosure rules:
Value of Initial Fixed $100 Investment Based On:
Year(1)
Summary Compensation Table Total Compensation for PEO(2)
Compensation Actually Paid to PEO(3)
Average Summary Compensation Table Total for Non-PEO NEOs(2)
Average Compensation Actually Paid to Non-PEO NEOs(3)
Company Total Shareholder Return(4)
Peer Group Total Shareholder Return(4)
Net Income (in thousands)(5)
Adjusted EBITDA (in thousands)(6)
2024$5,165,943$10,690,670$1,346,264$2,276,788$211.67$119.22$276,079$615,454
20235,077,6326,721,1041,418,4191,664,253315.89155.76332,991665,696
20225,079,0386,202,1741,781,7382,050,302272.13121.96273,442566,921
20214,134,61410,187,3731,439,6892,720,299140.28141.14105,560319,371
     
Company Selected Measure Name Adjusted EBITDA      
Named Executive Officers, Footnote Mr. Turner was the PEO for all years presented. Mr. Deakin and Mr. Apolinsky were the non-PEO NEOs for fiscal year 2022 and 2021. Mr. Deakin, Mr. Apolinsky, Ms. Dobbs and Mr. Hendren were the non-PEO NEOs for fiscal years 2024 and 2023.      
Peer Group Issuers, Footnote Amounts reported in these columns represent the cumulative total shareholder return of GMS Inc. common stock and the cumulative total return of our peer group, the S&P 500 Select Sector SPDR (XLI), for purposes of this table, the same index used for our performance graph disclosed in our Annual Report on Form 10-K for the fiscal year ended April 30, 2024. The total shareholder return for each investment assumes that $100 was invested in GMS Inc. common stock and the respective index at the beginning of the three-year period, including reinvestment of any dividends. Historical stock performance is not necessarily indicative of future stock performance.      
PEO Total Compensation Amount $ 5,165,943 $ 5,077,632 $ 5,079,038 $ 4,134,614
PEO Actually Paid Compensation Amount $ 10,690,670 6,721,104 6,202,174 10,187,373
Adjustment To PEO Compensation, Footnote
The following table presents a reconciliation of the amounts reported in the Summary Compensation Table to the compensation actually paid to our PEO:

PEO
Reconciliation2024202320222021
Summary Compensation Table Total$5,165,943$5,077,632$5,079,038$4,134,614
Less: Grant date fair value of stock awards granted in fiscal year(a)(1,650,013)(1,549,962)(1,499,988)(1,149,991)
Less: Grant date fair value of option awards granted in fiscal year(a)(1,650,030)(1,549,993)(1,499,986)(1,149,997)
Plus: Year-end fair value of outstanding and unvested stock awards granted in fiscal year(b)2,040,8991,672,0701,463,9612,145,374
Plus: Change in fair value of prior year stock awards that are unvested and outstanding(b)1,012,297371,179245,8951,280,330
Plus: Change in fair value of prior year stock awards that vested in the fiscal year(b)604,933222,784150,54650,306
Plus: Year-end fair value of outstanding and unvested option awards granted in fiscal year(b)2,233,4621,583,8621,539,2042,687,414
Plus: Change in fair value of prior year options that are unvested and outstanding(b)1,814,374548,300519,6652,017,873
Plus: Change in fair value of prior year options that vested in the fiscal year(b)1,118,805345,232203,839171,450
Compensation Actually Paid$10,690,670$6,721,104$6,202,174$10,187,373
___________________________________
(a)The amounts reflect the aggregate grant-date fair value reported in the “Stock Awards” and “Option Awards” columns in the Summary Compensation Table for the applicable year.
(b)Fair values of unvested and outstanding equity awards were remeasured as of the end of each fiscal year, and as of each vesting date, during the years displayed in the table above. Fair values as of each measurement date were determined using valuation assumptions and methodologies that are generally consistent with those used to estimate fair value at grant under U.S. GAAP. Fair value of stock awards was determined using the closing stock price of our common stock on the applicable measurement dates. Fair value of stock options was determined using the Black-Scholes methodology on the applicable measurement dates.
     
Non-PEO NEO Average Total Compensation Amount $ 1,346,264 1,418,419 1,781,738 1,439,689
Non-PEO NEO Average Compensation Actually Paid Amount $ 2,276,788 1,664,253 2,050,302 2,720,299
Adjustment to Non-PEO NEO Compensation Footnote
The following table presents a reconciliation of the amounts reported in the Summary Compensation Table to the compensation actually paid to our non-PEO NEOs:

Average Non-PEO NEOs
Reconciliation2024202320222021
Summary Compensation Table Total$1,346,264$1,418,419$1,781,738$1,439,689
Less: Grant date fair value of stock awards granted in fiscal year(a)(265,970)(303,423)(324,971)(281,242)
Less: Grant date fair value of option awards granted in fiscal year(a)(265,953)(303,423)(324,984)(281,247)
Plus: Year-end fair value of outstanding and unvested stock awards granted in fiscal year(b)328,978332,800317,165524,673
Plus: Change in fair value of prior year stock awards that are unvested and outstanding(b)179,89054,80649,763230,414
Plus: Change in fair value of prior year stock awards that vested in the fiscal year(b)97,40130,00046,48132,595
Plus: Year-end fair value of outstanding and unvested option awards granted in fiscal year(b)359,991317,508333,481657,243
Plus: Change in fair value of prior year options that are unvested and outstanding(b)318,10882,058103,907354,442
Plus: Change in fair value of prior year options that vested in the fiscal year(b)178,07935,50867,72243,732
Compensation Actually Paid$2,276,788$1,664,253$2,050,302$2,720,299
___________________________________
(a)The amounts reflect the aggregate grant-date fair value reported in the “Stock Awards” and “Option Awards” columns in the Summary Compensation Table for the applicable year.
(b)Fair values of unvested and outstanding equity awards were remeasured as of the end of each fiscal year, and as of each vesting date, during the years displayed in the table above. Fair values as of each measurement date were determined using valuation assumptions and methodologies that are generally consistent with those used to estimate fair value at grant under U.S. GAAP. Fair value of stock awards was determined using the closing stock price of our common stock on the applicable measurement dates. Fair value of stock options was determined using the Black-Scholes methodology on the applicable measurement dates.
     
Compensation Actually Paid vs. Total Shareholder Return
We believe the “compensation actually paid” in each of the years reported above and over the three-year cumulative period are reflective of the Human Capital Management and Compensation Committee’s emphasis on “pay for performance” as the “compensation actually paid” fluctuated year-over-year, primarily due to the result of our stock performance and our varying levels of achievement against pre-established performance goals under our AIP and long-term incentive plan. The following graphs show the relationship between the compensation actually paid to our PEO and non-PEO NEOs and (i) our total shareholder return and (ii) our net income and Adjusted EBITDA for the past three fiscal years. In addition, the first graph below compares our cumulative total shareholder return and our peer group’s cumulative total shareholder return.
4645
     
Compensation Actually Paid vs. Net Income
We believe the “compensation actually paid” in each of the years reported above and over the three-year cumulative period are reflective of the Human Capital Management and Compensation Committee’s emphasis on “pay for performance” as the “compensation actually paid” fluctuated year-over-year, primarily due to the result of our stock performance and our varying levels of achievement against pre-established performance goals under our AIP and long-term incentive plan. The following graphs show the relationship between the compensation actually paid to our PEO and non-PEO NEOs and (i) our total shareholder return and (ii) our net income and Adjusted EBITDA for the past three fiscal years. In addition, the first graph below compares our cumulative total shareholder return and our peer group’s cumulative total shareholder return.
4647
     
Compensation Actually Paid vs. Company Selected Measure
We believe the “compensation actually paid” in each of the years reported above and over the three-year cumulative period are reflective of the Human Capital Management and Compensation Committee’s emphasis on “pay for performance” as the “compensation actually paid” fluctuated year-over-year, primarily due to the result of our stock performance and our varying levels of achievement against pre-established performance goals under our AIP and long-term incentive plan. The following graphs show the relationship between the compensation actually paid to our PEO and non-PEO NEOs and (i) our total shareholder return and (ii) our net income and Adjusted EBITDA for the past three fiscal years. In addition, the first graph below compares our cumulative total shareholder return and our peer group’s cumulative total shareholder return.
4647
     
Total Shareholder Return Vs Peer Group
We believe the “compensation actually paid” in each of the years reported above and over the three-year cumulative period are reflective of the Human Capital Management and Compensation Committee’s emphasis on “pay for performance” as the “compensation actually paid” fluctuated year-over-year, primarily due to the result of our stock performance and our varying levels of achievement against pre-established performance goals under our AIP and long-term incentive plan. The following graphs show the relationship between the compensation actually paid to our PEO and non-PEO NEOs and (i) our total shareholder return and (ii) our net income and Adjusted EBITDA for the past three fiscal years. In addition, the first graph below compares our cumulative total shareholder return and our peer group’s cumulative total shareholder return.
4645
     
Tabular List, Table
Most Important Performance Measures
Adjusted EBITDA
Working Capital Turns
Total Shareholder Return
     
Total Shareholder Return Amount $ 211.67 315.89 272.13 140.28
Peer Group Total Shareholder Return Amount 119.22 155.76 121.96 141.14
Net Income (Loss) $ 276,079,000 $ 332,991,000 $ 273,442,000 $ 105,560,000
Company Selected Measure Amount 615,454,000 665,696,000 566,921,000 319,371,000
PEO Name Mr. Turner      
Additional 402(v) Disclosure Amounts reported in these columns represent the total compensation reported in the Summary Compensation Table for the applicable fiscal year in the case of our PEO and the average of the total compensation reported in the Summary Compensation Table for the applicable fiscal year for our non-PEO NEOs.Amounts shown for compensation actually paid have been calculated in accordance with Item 402(v) of Regulation S-K and do not reflect compensation actually earned, realized or received by our PEO or other non-PEO NEOs during the applicable fiscal year. These amounts reflect total compensation as set forth in the Summary Compensation Table with equity award value adjustments for the applicable year. A reconciliation of the adjustments for our PEO and for the average of our non-PEO NEOs is set forth following the footnotes to this table.Amounts represent consolidated net income as reported in our Annual Report on Form 10-K for the applicable fiscal year.      
Measure:: 1        
Pay vs Performance Disclosure        
Name Adjusted EBITDA      
Non-GAAP Measure Description In accordance with SEC rules, the Company is required to include in the Pay versus Performance table the “most important” financial performance measure (as determined by the Company) used to link compensation actually paid to our named executive officers to Company performance for the most recently completed fiscal year. We determined Adjusted EBITDA meets this requirement and therefore, we have included this performance measure in the Pay versus Performance table. Adjusted EBITDA for acquisitions is not included for AIP purposes for the NEOs. Adjusted EBITDA, as we define it, is an amount equal to net income (loss) plus interest expense and related items, income taxes, stock compensation, depreciation and amortization, further adjusted to exclude other non-cash items and certain other adjustments. See Appendix A for a reconciliation of Adjusted EBITDA to the most comparable measure reported in accordance with GAAP.      
Measure:: 2        
Pay vs Performance Disclosure        
Name Working Capital Turns      
Measure:: 3        
Pay vs Performance Disclosure        
Name Total Shareholder Return      
PEO | Aggregate Grant Date Fair Value Of Equity Award Amounts Reported In Summary Compensation Table, Stock Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount $ (1,650,013) $ (1,549,962) $ (1,499,988) $ (1,149,991)
PEO | Aggregate Grant Date Fair Value Of Equity Award Amounts Reported In Summary Compensation Table, Options Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount (1,650,030) (1,549,993) (1,499,986) (1,149,997)
PEO | Year-End Fair Value Of Equity Awards Granted In Covered Year That Are Outstanding And Unvested, Stock Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 2,040,899 1,672,070 1,463,961 2,145,374
PEO | Year-Over-Year Change In Fair Value Of Equity Awards Granted In Prior Years That Are Outstanding And Unvested, Stock Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 1,012,297 371,179 245,895 1,280,330
PEO | Change In Fair Value As Of Vesting Date Of Prior Year Equity Awards Vested In Covered Year, Stock Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 604,933 222,784 150,546 50,306
PEO | Year-End Fair Value Of Equity Awards Granted In Covered Year That Are Outstanding And Unvested, Option Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 2,233,462 1,583,862 1,539,204 2,687,414
PEO | Year-Over-Year Change In Fair Value Of Equity Awards Granted In Prior Years That Are Outstanding And Unvested, Option Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 1,814,374 548,300 519,665 2,017,873
PEO | Change In Fair Value As Of Vesting Date Of Prior Year Equity Awards Vested In Covered Year, Option Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 1,118,805 345,232 203,839 171,450
Non-PEO NEO | Aggregate Grant Date Fair Value Of Equity Award Amounts Reported In Summary Compensation Table, Stock Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount (265,970) (303,423) (324,971) (281,242)
Non-PEO NEO | Aggregate Grant Date Fair Value Of Equity Award Amounts Reported In Summary Compensation Table, Options Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount (265,953) (303,423) (324,984) (281,247)
Non-PEO NEO | Year-End Fair Value Of Equity Awards Granted In Covered Year That Are Outstanding And Unvested, Stock Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 328,978 332,800 317,165 524,673
Non-PEO NEO | Year-Over-Year Change In Fair Value Of Equity Awards Granted In Prior Years That Are Outstanding And Unvested, Stock Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 179,890 54,806 49,763 230,414
Non-PEO NEO | Change In Fair Value As Of Vesting Date Of Prior Year Equity Awards Vested In Covered Year, Stock Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 97,401 30,000 46,481 32,595
Non-PEO NEO | Year-End Fair Value Of Equity Awards Granted In Covered Year That Are Outstanding And Unvested, Option Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 359,991 317,508 333,481 657,243
Non-PEO NEO | Year-Over-Year Change In Fair Value Of Equity Awards Granted In Prior Years That Are Outstanding And Unvested, Option Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 318,108 82,058 103,907 354,442
Non-PEO NEO | Change In Fair Value As Of Vesting Date Of Prior Year Equity Awards Vested In Covered Year, Option Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount $ 178,079 $ 35,508 $ 67,722 $ 43,732