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, 2023

The following table presents revenues earned and expenses incurred by the Company during the three months ended December 31, 2023 and 2022, and accounts receivable and payable balances at December 31, 2023 and September 30, 2023, 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,
	2023			2022				2023			2023
	(unaudited)			(unaudited)				(unaudited)
Purchaser of Subsidiary	$	—		$	—			$	311		$	311
Disposed Entity	—			—				198			198
Land Development Project	—			—				537			632
Subcontracting Services	(1,913)		(1)	(1,819)		(1)		(387)			(593)
Island Pond	(100)		(2)	(80)		(2)		—			—


SunTx	(431)		(2)	(367)		(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.