GMS Inc. is a distributor of wallboard and suspended ceilings systems. The Company's seven segments include Central, Northeast, Southern, Southeast, Southwest and Western, Tool Source Warehouse, Inc and other. It offers wallboard, which is used in building products for interior and exterior walls, and ceilings in residential and commercial structures. Wallboard is sold in panels of various dimensions suited to various applications. 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. It supplies complementary products, including insulation, ready-mix-joint compound and various other interior construction products to its customers. It supplies complementary products, including insulation, ready-mix-joint compound and various other interior construction products to its customers. It operates its business through around 156 branches across around 36 states.