The disclosed financing element was a US$500 million tender offer linked to the acquisition, under which Owens Corning offered to buy Masonite's 5.375% Senior Notes due 2028 and sought related consents from noteholders. That identifies a debt tender and consent solicitation as part of the transaction package. A notable feature of the deal is that Owens Corning paired the Masonite acquisition with a liability-management step targeting Masonite's 2028 senior notes. The process included both a purchase offer and a consent solicitation for those securities.

Acquirer: Groupe Lactalis, the family-owned French dairy group headquartered in Laval (founded 1933, c.85,500 staff, 270 dairies in 51 countries), buying through its holding company B.S.A. SAS. Acquiring: Saputo Inc.'s Dairy Division (UK) for an enterprise value of about £988 million (c.$1.34 billion): five plants at Hawes, Davidstow, Nuneaton, Kirkby and the Isle of Bute, c.1,300 employees and the Cathedral City, Davidstow, Wensleydale Creamery, Country Life, Clover and Utterly Butterly brands. Rationale: adds scale in cheddar, butter and spreads to Lactalis UK & Ireland's existing Redhill-based business (Président, Galbani, Seriously, Leerdammer, Orkney, Galloway; plants at Stranraer and Lubborn; c.445 staff). Lactalis expects to become a leader in the UK cheddar, butter and spreads markets on completion; Emmanuel Besnier, Chairman, called it 'a key milestone in Lactalis' development in the United Kingdom'. Acquirer counsel: Weil, Gotshal & Manges, led by corporate partners Jack Gray (London) and Yannick Piette (Paris) with partner David Avery-Gee and associates Margaret Babalola, Jessica Tang and Matthew Williams. Antitrust: Megan Granger, Annagiulia Zanazzo, Agnès de Fortanier. Technology and IP transactions: Barry Fishley, Hannah Rumble. Tax: Oliver Walker, Enda Kerin. Incentives: Kevin Donegan. Regulatory transactions: Seth Kerschner. ESG: Amy Waddington. Disputes: Hayley Lund, Stella Tregear. Employment: Mark Taylor. Co-counsel to Lactalis: Stephenson Harwood (buy-side legal due diligence and specialist input on the purchase agreement), led by private equity partners Malcolm MacDougall and Lucy Thorpe with John Alder and Rose Wakefield, real estate partner Catriona Berman and regulatory partner Feroze Abbas. Timing: definitive agreement announced 14 August 2026; closing expected by the end of Q1 2027, subject to regulatory approvals and customary conditions.

Acquirer: ContextLogic Holdings Inc. (OTCQB: LOGC), Oakland, California - a publicly traded 'business ownership platform' formed to acquire, own and build niche, long-duration businesses; gChem becomes its second operating business after US Salt (February 2026). Acting through ContextLogic Holdings, LLC and newly formed GCH Buyer, Inc. Acquiring: 100% of EagleTree-Gaylord Holdings Corp., the holding company of Gaylord Chemical Company, L.L.C. (gChem), under a Stock Purchase Agreement signed 4 August 2026 and announced 5 August 2026; enterprise value US$850 million, paid in cash subject to customary adjustments. Rationale: 'permanent ownership' of a vertically integrated specialty chemicals business with decades-long customer relationships; the combined business is guided to c.US$95-105 million of free cash flow in FY2027 and the deal is expected to be materially accretive to free cash flow per unit. Funding: committed equity financing of up to US$870 million from BCP Special Opportunities Fund III Originations LP (BC Partners), Abrams Capital Partners I & II, L.P. and Whitecrest Partners, LP, part of which is to be replaced by a rights offering to ContextLogic shareholders fully backstopped at US$9 per unit by a consortium led by Abrams Capital and BC Partners; committed debt financing led by Blackstone Credit & Insurance - a US$250 million term loan and a US$25 million revolving credit facility. Acquirer counsel: Ropes & Gray. Team led by M&A partner Suni Sreepada, capital markets partner Christopher Capuzzi and private equity associate Christopher Hewitt; capital markets: Craig Marcus; IP transactions: Erica Han; finance: Chris Holt, Byung Choi; tax: Brandon Dunn; employment, executive compensation and benefits: Stephanie Bruce, Renata Ferrari; real estate: Peter Alpert; life sciences regulatory: Greg Levine; litigation and enforcement: Brendan Hanifin, Jackie Grise, Lisa Kaltenbrunner; HSR: Marta Kelly, Deidre Johnson. Acquisition financing counsel: Latham & Watkins represented Blackstone Credit & Insurance on the debt financing - team led by Stelios Saffos, Peter Sluka, Michael Waldman and Salvatore Vanchieri with counsel Katherine Page and associates Ian Lachow and Jason Wang; executive compensation, data and technology, environmental, FDA and tax support from Benjamin Rosemergy, Tayler Evan Daniels, Victoria Allen, Sarah Zahedi, Tom Lee, Brian McCall, Chad Jennings, Bora Bozkurt and Sam Yang. Counsel to the equity backers not published. Financial adviser to ContextLogic: Piper Sandler. Timing: signed; closing expected by the end of 2026, subject to HSR clearance and customary conditions (outside date 1 May 2027, extendable to 30 June 2027).

Acquirer: Bending Spoons S.p.A., the Milan-based technology company that buys and operates digital products (Evernote, WeTransfer, Eventbrite, Vimeo); listed on Nasdaq (BSP) on 1 July 2026 at a reported $18 billion valuation, this is its first acquisition since the IPO. Acquired: 100% of Airtable's issued and outstanding shares in an all-cash transaction at an enterprise value of US$1.285 billion, which with Airtable's net cash and cash equivalents implies an equity value of approximately US$2.25 billion. Definitive agreement announced 4 August 2026 (Form 6-K filed the same day); completed 4 September 2026 after customary conditions and regulatory approvals. Rationale: CEO Luca Ferrari called Airtable 'a pioneering brand reshaping how teams organize data and manage critical workflows'; Bending Spoons intends to invest heavily in Airtable's product, customer support and go-to-market capabilities. Acquirer counsel: Willkie Farr & Gallagher, led by partner Anna Martini G. Pereira, with corporate partners Thomas Mark and Usman Arain, Scott Thompson (executive compensation and employee benefits), Eugene Chang (intellectual property), Isaac Silverstein (tax) and associates Nidhi Modani and Daniela Abadi. Acquirer advisers: Goldman Sachs Bank Europe SE (Succursale Italia) and J.P. Morgan as co-financial advisers; EY Advisory S.p.A. on financial and tax due diligence. No acquisition financing or lenders' counsel disclosed (all-cash).