GMS Inc. is a distributor of building products, including wallboard, ceiling systems, steel framing and complementary construction products. The Company purchases products from many manufacturers and then distributes these goods to professional contractors, individuals and homebuilders. Its wallboard is used as a building product for interior and exterior walls and ceilings in residential and commercial structures. Its ceilings product line consists of suspended mineral fiber, soft fiber and metal ceiling systems primarily used in offices, hotels, hospitals, retail facilities, schools, commercial and institutional buildings. Its steel framing product line consists of steel track, studs and the various other steel products used to frame the interior walls of a commercial or institutional building. Its complementary products, including insulation, lumber and other wood products and ready-mix joint compound, as well as ancillary products, including tools, fasteners and safety products.