Deal Timeline

Plotted by close date where disclosed, otherwise announcement. Select any marker to jump to the deal entry.

The Rationale That Repeats.

Three patterns show up across Floor & Decor's deal book — what the team buys, how it pays, and how it integrates. The patterns are the throughline; the deals below are the evidence.

01
Acquisition criteria
Bolt-ons that buy a sales channel, not stores.
Floor & Decor grows mostly by opening warehouse-format stores, so its rare acquisitions target capabilities its retail model lacks. Both Spartan Surfaces and Salesmaster are commercial-surfaces distributors that sell into architects, designers, and flooring contractors rather than walk-in shoppers, extending the company into a market it estimated at roughly $13 billion.
Spartan SurfacesSalesmaster Associates
02
Capital deployment
Build a commercial platform, then tuck more into it.
Spartan Surfaces became a wholly owned subsidiary kept under its existing management team, and the 2023 Salesmaster purchase was folded directly into Spartan rather than run separately. The pattern is a single acquired platform that then absorbs smaller regional sellers to widen geographic reach.
Spartan SurfacesSalesmaster Associates
03
Integration approach
Earnouts that tie price to performance.
The Spartan deal was structured with up to $18 million of contingent earn-out payments through fiscal 2024, split between earnings-margin and gross-profit targets, with $67 million in cash and $5 million in stock up front. Salesmaster likewise carried contingent consideration. Floor & Decor sizes these deals to be accretive but not material and keeps a meaningful slice of consideration at risk against post-close results.
Spartan SurfacesSalesmaster Associates

The Full Deal Book

2 acquisitions. Each entry carries the deal value, financing structure, target revenue, executive commentary, and the original SEC filing — the evidence behind the patterns above.

01 Spartan Surfaces · Bel Air, Maryland, United States $90M
Announced May 2021 Closed Jun 2021 combination
commercial flooring distributionspecifying and consultative sellingarchitect and designer relationshipsproject-based supply

Spartan Surfaces is an end-to-end commercial flooring specifying distribution company headquartered in Bel Air, Maryland, serving the architectural and design community through a scalable specifying and consultative selling model. Floor & Decor acquired 100% of the issued and outstanding equity interests; Spartan operates as a subsidiary and continued to be led by its existing senior management team. Up to $90 million (announced); $77.7 million total purchase consideration at acquisition-date fair value per FY2023 10-K — $63.6 million cash net of cash acquired, $9.1 million contingent consideration, and $5.0 million of common stock, plus potential earn-out of up to $18.0 million through fiscal 2024.

Why it was attractive
  • Gave Floor & Decor an established commercial-flooring channel into architects
  • designers
  • and contractors
  • accelerating expansion into a fragmented commercial market estimated at roughly $13 billion
We have seen strong growth in our commercial business over the last several years by providing a simplified, reliable and lower cost solution for commercial projects that leverages our merchandise sourcing and supply chain infrastructure. The addressable commercial market is large at an estimated $13 billion, and we believe Spartan Surfaces is the right strategic partner to enable us to incrementally accelerate our commercial flooring growth plans through their scalable specifying and consultative selling business model that primarily serves the architectural and design community.Tom Taylor — Chief Executive Officer, Floor & Decor
Floor & Decor's extensive sourcing and distribution capabilities of innovative, trend-forward products will serve as a key selling point for our business development team and for projects that depend on reliability and near-term supply. As we look to the future, we are excited that Floor & Decor has the experience and resources to help us accelerate our growth plans into many untapped and highly fragmented markets across the United States, while maintaining our unique culture.Kevin Jablon — Founder and CEO, Spartan Surfaces
02 Salesmaster Associates, Inc. · New York City and certain New England markets, United States $20.1M
Closed Jun 2023 cash plus contingent consideration
commercial surfaces distributionregional contractor and end-user sales in the New York City and New England markets

Salesmaster Associates, Inc. is a seller of commercial surfaces that primarily serves end users and flooring contractors in New York City and certain New England markets. Floor & Decor acquired Salesmaster on June 7, 2023 as part of its continued expansion into commercial surfaces; Salesmaster is a wholly owned subsidiary of Spartan. $20.1 million total estimated consideration — $17.4 million cash plus contingent consideration with an estimated fair value of $2.8 million.

Why it was attractive
  • Extended the Spartan commercial-surfaces platform into the New York City and New England regions
  • serving end users and flooring contractors
As part of the Company's continued expansion into commercial surfaces, the Company acquired a seller of commercial surfaces Salesmaster Associates, Inc. ('Salesmaster') on June 7, 2023. Total estimated consideration for the acquisition was $20.1 million, including $17.4 million of cash and contingent consideration with an estimated fair value of $2.8 million.Floor & Decor FY2023 10-K — Note 15 Acquisitions

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