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Construction Partners ROAD Accrued revenue share

Accrued revenue share at other companies

Sterling Infrastructure, Inc. logo
Sterling Infrastructure, Inc.STRL
$513.9M+79.8%
IES
IES Holdings, Inc.IESC

Other financials

Income statement

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Revenue$769.2M+34.6%
Gross profit$98.9M+38.5%
Operating income$37.4M+37.0%
Net income$9.2M+118%
EPS (diluted)$0.16+100%

Balance sheet

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Cash & equivalents$76.9M-24.5%
Total debt$1.8B+30.3%
Total equity$979.4M+21.2%
Total assets$3.4B+24.9%

Cash flow

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Operating cash flow$65.2M+17.2%
CapEx$46.3M+11.8%
Free cash flow$18.9M+33.1%

Valuation

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Market cap$6.94B+56.2%
Enterprise value$8.71B+50.8%
P/E54.7×-17.8×
P/S2.1×+0.1×

Profitability

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Gross margin15.7%+1.3pp
Operating margin8.3%+2.3pp
Net margin3.9%+1.1pp
FCF margin5.9%+0.1pp

Returns & leverage

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Return on equity14.2%+5.0pp
Debt / equity1.9×+0.1×
Current ratio1.5×+0.1×

Where this comes from

Reported directly by Construction Partners in its filing.

Tagged under the XBRL concept us-gaap:ReceivablesLongTermContractsOrPrograms.

The official record: Construction Partners’s 10-Q, filed May 8, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Construction Partners's accrued revenue share?
Construction Partners (ROAD) reported accrued revenue share of $515.65M in Q1 2026.
How has Construction Partners's accrued revenue share changed year-over-year?
Construction Partners's accrued revenue share increased by 26.0% year-over-year, from $409.21M to $515.65M.
What is the long-term trend for Construction Partners's accrued revenue share?
Over 5 years (2020 to 2025), Construction Partners's accrued revenue share has grown at a 33.1% compound annual growth rate (CAGR), from $131.77M to $549.88M.
What does accrued revenue share mean?
This represents the value of construction services performed or products delivered for which the company has earned revenue but has not yet issued a formal invoice to the client. It reflects work-in-progress that is contractually entitled to payment but remains unbilled at the reporting date. Monitoring this balance helps assess the efficiency of the billing cycle and the timing of cash inflows from long-term infrastructure projects.