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

Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Jun. 30, 2025

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


AOCI	June 30, 2025 (unaudited)		September 30, 2024

Interest rate swap contract, net of blend and extend arrangement	$	7,272	$	9,852
Unrealized loss on available-for-sale securities	35		34
Less tax effect of other comprehensive income (loss) items	(1,822)		(2,384)
Total	$	5,485	$	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 June 30,
	2025		2024
Interest expense (benefit)	$	(1,876)	$	(2,635)
Realized loss on restricted investments	37		4
Benefit from income taxes	446		654
Total reclassifications from AOCI to earnings	$	(1,393)	$	(1,977)



	For the Nine Months Ended June 30,
	2025		2024
Interest expense (benefit)	$	(5,922)	$	(7,919)
Realized loss on restricted investments	81		53
Benefit from income taxes	1,414		1,953
Total reclassifications from AOCI to earnings	$	(4,427)	$	(5,913)