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

Annual report pursuant to Section 13 and 15(d)

Cover
- Cover Page
- Audit Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Investment in Derivative Instruments - Balance Sheet Classification (Details)

v3.24.3

Investment in Derivative Instruments - Balance Sheet Classification (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Net unrealized gain position	$ 11,646	$ 27,093
Designated cash flow hedge	11,600	26,900
Commodity Contract \| Prepaid expenses and other current assets - commodity swaps
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative asset, fair value, gross assets	0	204
Commodity Contract \| Accrued expense and other current liabilities - commodity swaps
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative liability, fair value, gross liability	0	(20)
Interest Rate Swap \| Other assets
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative asset, fair value, gross assets	$ 11,646	$ 26,909

- Definition

Fair value, before effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets elected not to be offset. Excludes assets not subject to a master netting arrangement.

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