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)

6 Months Ended

Mar. 31, 2024

The following table presents revenues earned and expenses incurred by the Company during the three and six months ended March 31, 2024 and 2023, and accounts receivable and payable balances at March 31, 2024 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 March 31,						For the Six Months Ended March 31,						March 31,		September 30,
	2024			2023			2024			2023			2024		2023
	(unaudited)			(unaudited)			(unaudited)			(unaudited)			(unaudited)
Purchaser of Subsidiary	$	—		$	—		$	—		$	—		$	311	$	311
Disposed Entity	—			—			—			—			198		198
Land Development Project	—			—			—			—			540		632
Subcontracting Services	(705)		(1)	(1,173)		(1)	(2,618)		(1)	(2,992)		(1)	(247)		(593)

Island Pond	(100)		(2)	(80)		(2)	(200)		(2)	(160)		(2)	—		—



SunTx	(451)		(2)	(359)		(2)	(882)		(2)	(726)		(2)	—		—

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