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)

9 Months Ended

Jun. 30, 2024

The following table presents revenues earned and expenses incurred by the Company during the three and nine months ended June 30, 2024 and 2023, and accounts receivable and payable balances at June 30, 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 June 30,						For the Nine Months Ended June 30,						June 30,		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	—			—			—			—			545		632
Subcontracting Services	(2,596)		(1)	(2,680)		(1)	(5,214)		(1)	(5,672)		(1)	(398)		(593)

Island Pond	(100)		(2)	(80)		(2)	(300)		(2)	(240)		(2)	—		—



SunTx	(523)		(2)	(383)		(2)	(1,405)		(2)	(1,109)		(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.