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

Annual report pursuant to Section 13 and 15(d)

Related Parties (Tables)

Related Parties (Tables)

12 Months Ended

Sep. 30, 2021

The following table presents revenues earned and expenses incurred by the Company during the fiscal years ended September 30, 2021, 2020 and 2019, and receivable and accounts payable balances at September 30, 2021 and 2020, related to transactions with the related parties described above (in thousands):



	Revenue Earned (Expense Incurred)									Receivable (Payable)
	For the Fiscal Year Ended September 30,									September 30,
	2021			2020			2019			2021		2020
Purchaser of subsidiary	$	—		$	—		$	—		$	518	$	621
Disposed entity	—			—			—			330		396
Land Development Project	—			—			—			788		774
Subcontracting Services	(9,385)		(1)	(11,110)		(1)	(19,491)		(1)	(563)		(654)
Construction Services	181			824			5,936			—		123
Island Pond	(320)		(2)	(320)		(2)	(320)		(2)	—		—
Vehicles - Purchases	(698)		(3)	(869)		(3)	(441)		(3)	—		—
Vehicles - Rent expense	(177)		(1)	(677)		(1)	(1,050)		(1)	—		—
Consulting Services	(32)		(2)	(271)		(2)	(265)		(2)	—		—

SunTx	(1,935)		(2)	(1,403)		(2)	(1,252)		(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.
(3) Purchases reflected in property, plant and equipment, net, on the Company’s Consolidated Balance Sheets.