Energy Services of America第三季收入增25.5%至1.3億美元 淨利潤329萬美元

Energy Services of America CORP_June 30, 2026
P48MP48MEnergy Services of America 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Table of Contents

​
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-Q
(Mark One)
​

☒
Quarterly report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 

​
For the quarterly period ended June 30, 2026.
Commission File Number: 001-32998
Energy Services of America Corporation
(Exact Name of Registrant as Specified in Its Charter)
​
Delaware
  ​ ​ ​
20-4606266

(State or Other Jurisdiction of Incorporation or Organization)
 
(I.R.S. Employer Identification Number)

​
​

75 West 3rd Ave., Huntington, West Virginia
  ​ ​ ​
25701

(Address of Principal Executive Office)
 
(Zip Code)

​
(304) 522-3868
(Registrant’s Telephone Number Including Area Code)
​
Securities Registered Pursuant to Section 12(b) of the Act: 
​
Title of Each Class
  ​ ​ ​
Trading Symbols
  ​ ​ ​
Name of Each Exchange
On Which Registered

Common Stock, Par Value $0.0001
​
ESOA
​
The Nasdaq Stock Market LLC

​
Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports) and (2) has been subject to such requirements for the past 90 days. YES ☒ NO ☐.
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). YES ☒ NO ☐.
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definition of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, or an “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one):
​

Large accelerated filer
☐
Accelerated filer
☒

 
 
 
 

Non-accelerated filer
☐
Smaller reporting company
☒

 
 
 
 

 
 
Emerging growth company
☐

​
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  ☐
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).   YES ☐ NO ☒ 
As of August 7, 2026, there were 18,659,181 outstanding shares of the Registrant’s Common Stock.
​
​
​
​

Table of Contents

​
​

Part 1: Financial Information
  ​ ​ ​

 
 

Item 1. Financial Statements (Unaudited):

 
 

Consolidated Balance Sheets
2

 
 

Consolidated Statements of Income
3

 
 

Consolidated Statements of Cash Flows
4

 
 

Consolidated Statements of Changes in Shareholders’ Equity
5

 
 

Notes to Unaudited Consolidated Financial Statements
6

 
 

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations
25

 
 

Item 3. Quantitative and Qualitative Disclosures About Market Risk
44

 
 

Item 4. Controls and Procedures
44

 
 

Part II: Other Information

 
 

Item 1. Legal Proceedings
45

 
 

Item 1A. Risk Factors
45

 
 

Item 2. Unregistered Sales of Equity Securities, Use of Proceeds and Issuer Purchases of Equity Securities
46

 
 

Item 5. Other Information
​
46

​
​
​

Item 6. Exhibits
47

 
 

Signatures
48

​
​
​

1

Table of Contents

Part 1. Financial Information
Item 1. Financial Statements (Unaudited):
Energy Services of America Corporation
Consolidated Balance Sheets
Unaudited
​
​

​

​

​

​

​

​

​
​
June 30, 
​
September 30, 

​
  ​ ​ ​
2026
  ​ ​ ​
2025

Assets
​
​
 ​
​
​
 ​

Current assets
 
​
 ​
 
​
 ​

Cash and cash equivalents
​
$
 14,679,930
​
$
 12,241,408

Accounts receivable-trade
​
 
 65,065,372
​
 
 76,570,064

Allowance for doubtful accounts
​
 
 (458,023)
​
 
 (521,616)

Retainages receivable
​
 
 18,906,295
​
 
 16,049,557

Other receivables
​
 
 1,230,501
​
 
 1,103,687

Contract assets
​
 
 43,901,138
​
 
 34,455,011

Prepaid expenses and other
​
 
 6,143,521
​
 
 5,025,476

Total current assets
​
 
 149,468,734
​
 
 144,923,587

​
​
 
​
​
 
 ​

Property, plant and equipment, at cost
​
 
 123,463,832
​
 
 115,448,972

less accumulated depreciation
​
 
 (70,519,423)
​
 
 (61,981,005)

Total property and equipment, net
​
 
 52,944,409
​
 
 53,467,967

​
​
​
 ​
​
​
 ​

Right-of-use assets-operating lease
​
​
 3,379,423
​
​
 2,054,615

Intangible assets, net
​
​
 3,875,002
​
​
 4,895,083

Goodwill
​
​
 9,865,804
​
​
 9,865,804

Total assets
​
$
 219,533,372
​
$
 215,207,056

​
​
 
​
​
 
​

Liabilities and shareholders’ equity
​
 
 ​
​
 
 ​

Current liabilities
​
 
 ​
​
 
 ​

Current maturities of long-term debt
​
$
 9,029,768
​
$
 11,546,816

Lines of credit and short-term borrowings
​
 
 10,475,870
​
 
 10,401,366

Current maturities of operating lease liabilities
​
​
 1,426,561
​
​
 1,061,021

Accounts payable
​
 
 30,665,545
​
 
 30,732,523

Accrued expenses and other current liabilities
​
 
 20,631,646
​
 
 15,918,593

Contract liabilities
​
 
 27,166,506
​
 
 28,318,765

Total current liabilities
​
 
 99,395,896
​
 
 97,979,084

​
​
 
​
​
 
 ​

Long-term debt, less current maturities
​
 
 25,825,719
​
 
 50,256,031

Long-term operating lease liabilities, less current maturities
​
​
 1,952,862
​
​
 982,621

Deferred tax liability
​
 
 8,274,680
​
 
 6,753,527

Total liabilities
​
 
 135,449,157
​
 
 155,971,263

​
​
 
​
​
 
  ​

Shareholders’ equity
​
 
  ​
​
 
  ​

Common stock, $.0001 par value
​
​
​
​
​
​

Authorized 50,000,000 shares, 18,659,181 shares issued (net of treasury shares) and 18,624,017 shares outstanding (excluding 35,164 shares from unvested stock awards) at June 30, 2026 and 16,748,702 shares issued (net of treasury shares) and 16,715,026 shares outstanding (excluding 33,676 unvested shares from restricted stock awards) at September 30, 2025
​
 
 2,013
​
 
 1,813

Treasury stock, 1,502,236 shares at June 30, 2026 and 1,396,120 shares at September 30, 2025
​
 
 (154)
​
 
 (143)

Additional paid in capital
​
 
 82,893,314
​
 
 62,450,414

Retained earnings (deficit)
​
 
 1,189,042
​
 
 (3,216,291)

Total shareholders’ equity
​
 
 84,084,215
​
 
 59,235,793

Total liabilities and shareholders’ equity
​
$
 219,533,372
​
$
 215,207,056

​
The Accompanying Notes are an Integral Part of These Consolidated Financial Statements
​

2

Table of Contents

Energy Services of America Corporation
Consolidated Statements of Income
Unaudited
​
​

​

​

​

​

​

​

​

​

​

​

​

​

 ​
​
Three Months Ended 
​
Three Months Ended 
​
Nine Months Ended
​
Nine Months Ended

​
​
June 30, 
​
June 30, 
​
June 30, 
​
June 30, 

​
  ​ ​ ​
2026
  ​ ​ ​
2025
  ​ ​ ​
2026
  ​ ​ ​
2025

Revenue
​
$
 130,005,928
​
$
 103,601,585
​
$
 337,291,570
​
$
 280,926,850

​
​
 
 ​
​
 
 ​
​
 
​
​
 
​

Cost of revenue
​
 
 115,688,703
​
 
 91,618,987
​
 
 298,748,217
​
 
 258,602,810

​
​
 
 ​
​
 
 ​
​
 
​
​
 
​

Gross profit
​
 
 14,317,225
​
 
 11,982,598
​
 
 38,543,353
​
 
 22,324,040

​
​
 
 ​
​
 
​
​
 
​
​
 
​

Selling and administrative expenses
​
 
 9,685,305
​
 
 8,814,545
​
 
 27,940,257
​
 
 25,602,253

Income (loss) from operations
​
 
 4,631,920
​
 
 3,168,053
​
 
 10,603,096
​
 
 (3,278,213)

​
​
 
​
​
 
​
​
 
​
​
 
​

Other nonoperating expense
​
​
 (118,403)
​
​
 (38,529)
​
​
 (315,268)
​
​
 (107,407)

Interest expense
​
​
 (486,914)
​
​
 (781,198)
​
​
 (2,098,600)
​
​
 (2,140,686)

Gain on sale of equipment
​
 
 5,097
​
 
 (128,710)
​
 
 93,846
​
 
 50,532

​
​
 
 (600,220)
​
 
 (948,437)
​
 
 (2,320,022)
​
 
 (2,197,561)

​
​
 
​
​
 
​
​
 
​
​
 
​

Income (loss) before income taxes
​
 
 4,031,700
​
 
 2,219,616
​
 
 8,283,074
​
 
 (5,475,774)

​
​
 
​
​
 
 ​
​
 
 ​
​
 
​

Income tax expense (benefit)
​
 
 745,041
​
 
 137,987
​
 
 2,075,386
​
 
 (1,612,718)

​
​
 
​
​
 
 ​
​
 
​
​
 
​

Net (loss) income
​
$
 3,286,659
​
$
 2,081,629
​
$
 6,207,688
​
$
 (3,863,056)

​
​
 
 ​
​
 
​
​
 
 ​
​
 
​

Weighted average shares outstanding-basic
​
 
 18,622,477
​
 
 16,625,761
​
 
 17,614,419
​
 
 16,644,028

​
​
 
 ​
​
 
 ​
​
 
 ​
​
 
​

Weighted average shares-diluted 
​
 
 18,659,624
​
 
 16,666,135
​
 
 17,653,687
​
 
 16,644,028

​
​
 
​
​
 
​
​
 
​
​
 
​

Earnings (loss) per share available to common shareholders
​
$
 0.18
​
$
 0.13
​
$
 0.35
​
$
 (0.23)

​
​
​
​
​
​
​
​
​
​
​
​
​

Earnings (loss) per share-diluted available to common shareholders
​
$
 0.18
​
$
 0.12
​
$
 0.35
​
$
 (0.23)

​
The Accompanying Notes are an Integral Part of These Consolidated Financial Statements
​

3

Table of Contents

Energy Services of America Corporation
Consolidated Statements of Cash Flows
Unaudited
​
​

​

​

​

​

​

​

 ​
​
Nine Months Ended 
​
Nine Months Ended 

​
​
June 30, 
​
June 30, 

​
  ​ ​ ​
2026
  ​ ​ ​
2025

Cash flows from operating activities:
 
​
  ​
 
​
  ​

Net income (loss)
​
$
 6,207,688
​
$
 (3,863,056)

Adjustments to reconcile net income to net cash provided by operating activities:
​
 
​
​
​
​

Depreciation expense
​
 
 10,092,079
​
 
 8,713,445

Accreted interest on PPP loans
​
​
 74,504
​
​
 74,718

Gain on sale of equipment
​
​
 (93,846)
​
​
 (50,532)

Provision for deferred taxes
​
 
 1,521,153
​
 
 (1,753,681)

Vested restricted stock award compensation
​
​
 75,347
​
​
 58,888

Tax settlement on shares repurchased
​
 
 (15,773)
​
 
 —

Amortization of intangible assets
​
​
 1,020,081
​
​
 459,259

Accreted interest on note payable
​
 
 5,850
​
 
 45,000

Decrease in accounts receivable-trade
​
​
 11,441,099
​
​
4,000,870

Increase in retainage receivable
​
​
 (2,856,738)
​
​
 (1,808,157)

(Increase) decrease in other receivables
​
 
 (126,814)
​
 
 1,366,200

Increase in contract assets
​
​
 (9,446,127)
​
​
 (373,797)

Increase in prepaid expenses and other
​
​
 (1,118,045)
​
​
 (474,150)

Decrease in accounts payable
​
​
 (66,978)
​
​
 (2,797,474)

Increase (decrease) in accrued expenses and other current liabilities
​
​
 3,979,065
​
​
 (203,738)

(Decrease) increase in contract liabilities
​
 
 (1,152,259)
​
 
 10,028,162

Net cash provided by operating activities
​
​
 19,540,286
​
​
 13,421,957

​
​
 
​
​
 
​

Cash flows from investing activities:
​
 
​
​
 
​

Investment in property and equipment
​
 
 (7,605,373)
​
 
 (9,101,722)

Acquisition of Tribute Contracting & Consultants
​
​
 —
​
​
 (20,783,224)

Proceeds from sales of property and equipment
​
 
 483,083
​
 
 724,961

Net cash used in investing activities
​
 
 (7,122,290)
​
 
 (29,159,985)

​
​
​
​
​
​
  ​

Cash flows from financing activities:
​
 
​
​
 
​

Proceeds from long-term debt
​
 
 —
​
 
 19,676,024

Borrowings on lines of credit and short term debt, net of (repayments)
​
​
 (12,500,000)
​
​
 7,073,976

Treasury stock purchased
​
​
 (847,818)
​
​
 (844,230)

Cash dividend on common stock
​
​
 (1,057,394)
​
​
 (1,002,668)

Proceeds from capital raise, net of discounts and fees
​
​
 21,231,333
​
​
 —

Principal payments on long-term debt
​
​
 (16,805,595)
​
​
 (6,752,876)

Net cash (used in) provided by financing activities
​
 
 (9,979,474)
​
 
 18,150,226

Increase in cash and cash equivalents
​
 
 2,438,522
​
 
 2,412,198

Cash and cash equivalents beginning of period
​
 
 12,241,408
​
 
 12,926,036

Cash and cash equivalents end of period
​
$
 14,679,930
​
$
 15,338,234

​
​
 
​
​
 
​

Supplemental schedule of noncash investing and financing activities:
​
 
​
​
 
​

Purchases of property & equipment under financing agreements
​
$
 2,352,385
​
$
 1,340,563

Net operating lease right-of-use assets received in exchange for operating lease liabilities
​
$
 2,290,315
​
$
 669,056

Common dividends declared but not paid
​
$
 744,961
​
$
 501,555

Common stock issued in Tribute Contracting & Consultants acquisition
​
$
 —
​
$
 2,000,000

 ​
​
 
​
​
 
​

Supplemental disclosures of cash flows information:
​
 
​
​
 
​

Cash paid during the year for:
​
 
​
​
 
​

Interest
​
$
 1,933,802
​
$
 1,942,786

Income taxes 
​
$
 405,263
​
$
 1,997,969

​
The Accompanying Notes are an Integral Part of These Consolidated Financial Statements
​

4

Table of Conten