Construction Partners, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Business Acquisition - Assets Acquired and Liabilities Assumed (Detail)

v3.10.0.1

Business Acquisition - Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands		12 Months Ended
	May 15, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Business Acquisition [Line Items]
Goodwill		$ 32,919	$ 30,600	$ 29,957
Acquired construction backlog
Business Acquisition [Line Items]
Useful Life		17 months
Customer relationship
Business Acquisition [Line Items]
Useful Life		8 years
Scruggs Company
Business Acquisition [Line Items]
Cash payment to acquire business	$ 4,700
Contracts receivable including retainage	9,184
Costs and estimated earnings in excess of billings on uncompleted contracts	1,787
Inventory	4,323
Other current assets	731
Goodwill	2,319
Accounts payable	(3,646)
Billings in excess of costs and estimated earnings on uncompleted contracts	(4,589)
Current maturities of long-term debt	(358)
Other current liabilities	(1,770)
Payable to seller	(4,940)
Long-term debt, net of current maturities	(744)
Fair value of assets acquired and liabilities assumed	51,319
Revenues		$ 35,800
Net income		3,500
General and administrative expenses		$ 200
Scruggs Company \| Acquired construction backlog
Business Acquisition [Line Items]
Finite-lived intangible assets	$ 594
Useful Life	17 months
Scruggs Company \| Customer relationship
Business Acquisition [Line Items]
Finite-lived intangible assets	$ 1,100
Useful Life	8 years
Scruggs Company \| Equipment
Business Acquisition [Line Items]
Property, plant, and equipment	$ 17,571
Scruggs Company \| Quarry reserves
Business Acquisition [Line Items]
Property, plant, and equipment	13,986
Scruggs Company \| Land and land improvements
Business Acquisition [Line Items]
Property, plant, and equipment	7,302
Scruggs Company \| Plant
Business Acquisition [Line Items]
Property, plant, and equipment	6,917
Scruggs Company \| Buildings
Business Acquisition [Line Items]
Property, plant, and equipment	$ 1,552

- Definition

Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Billings In Excess Of Costs And Estimated Earnings On Uncompleted Contracts

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The amount of liability arising from an inherited contingency (as defined) which has been recognized as of the acquisition date.

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Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.

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Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

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The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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