Deals of the day-Mergers and acquisitions

June 20 (Reuters) - The following bids, mergers, acquisitions and disposals were reported by 0930 GMT on Friday:

Marco Capital Holdings has acquired R&Q Gamma for undisclosed terms, the legacy specialist is expected to announce later today. nL6N3SN08V

Billionaire Brad Jacobs' new building-products distributor QXO made an offer to acquire GMS for about $5 billion in cash and said it will proceed with a hostile takeover if the company's management rejects the proposal. nL4N3SL1LN

Renewable energy firm Emeren Group said it will go private in a $102.6-million deal with a company backed by its chairman, Himanshu Shah. nL1N3SM0I7

India's United Spirits said it is buying the maker of popular craft gins 'Greater Than' and 'Hapusa' in a deal valued at 1.3 billion rupees ($15.2 million), including debt, in a bid to boost its premium portfolio. nL4N3SM0W0

Fox Corp has acquired sports-focused streaming platform and television channel Caliente TV to expand its sports broadcasting presence in Mexico. nL4N3SM0VA

Germany's Allianz said it had agreed to buy French direct insurer Eurofil, a move that would make its subsidiary Allianz Direct the third-largest direct insurer in France. nL8N3SM0HD

Japan's TDK <6762.T> said it has acquired U.S.-based SoftEye, which makes software and hardware for smart glasses, as the smartphone battery maker looks for growth drivers linked to artificial intelligence. nL1N3SM06P

Billionaire Mike Ashley's Frasers Group said it will not make an offer for struggling British cosmetics group Revolution Beauty . nL6N3SM09V