Construction Partners, Inc. Quarterly report [Sections 13 or 15(d)]

Other Comprehensive Income (Loss) (Tables)

6 Months Ended

Mar. 31, 2025

Amounts in accumulated other comprehensive income (“AOCI”), net of tax, at March 31, 2025 and September 30, 2024, were as follows (in thousands):


AOCI	March 31, 2025 (unaudited)		September 30, 2024

Interest rate swap contract, net of blend and extend arrangement	$	9,894	$	9,852
Unrealized loss on available-for-sale securities	(95)		34
Less tax effect of other comprehensive income (loss) items	(2,420)		(2,384)
Total	$	7,379	$	7,502

Changes in AOCI, net of tax, are as follows (in thousands):

Amounts reclassified from AOCI to earnings are as follows (unaudited, in thousands):



	For the Three Months Ended March 31,
	2025		2024
Interest expense (benefit)	$	(1,861)	$	(2,646)
Realized loss on restricted investments	25		26
Benefit from income taxes	444		651
Total reclassifications from AOCI to earnings	$	(1,392)	$	(1,969)



	For the Six Months Ended March 31,
	2025		2024
Interest expense (benefit)	$	(4,046)	$	(5,284)
Realized loss on restricted investments	44		49
Benefit from income taxes	968		1,299
Total reclassifications from AOCI to earnings	$	(3,034)	$	(3,936)