Construction Partners, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Related Parties (Tables)

Related Parties (Tables)

3 Months Ended

Dec. 31, 2022

The following table presents revenues earned and expenses incurred by the Company during the three months ended December 31, 2022 and 2021, and accounts receivable and payable balances at December 31, 2022 and September 30, 2022, related to transactions with the related parties described above (in thousands):


	Revenue Earned (Expense Incurred)						Accounts Receivable (Payable)
	For the Three Months Ended December 31,						December 31,			September 30,
	2022			2021				2022			2022
	(unaudited)			(unaudited)				(unaudited)
Purchaser of Subsidiary	$	—		$	—			$	414		$	414
Disposed Entity	—			—				264			264
Land Development Project	—			—				618			712
Subcontracting Services	(1,819)		(1)	(2,239)		(1)		(568)			(695)
Island Pond	(80)		(2)	(80)		(2)		—			—


SunTx	(367)		(2)	(375)		(2)		—			—

(1) Cost is reflected as cost of revenues on the Company’s Consolidated Statements of Comprehensive Income.
(2) Cost is reflected as general and administrative expenses on the Company’s Consolidated Statements of Comprehensive Income.