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Construction Partners ROAD Increase (decrease) in contract liabilities and current deferred income

Increase (decrease) in contract liabilities and current deferred income at other companies

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-$23.2M-792%
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-$4.08M-30.5%
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CaterpillarCAT
$1.25B+158%

Other financials

Income statement

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Revenue$999.4M+28.2%
Gross profit$168.4M+27.8%
Operating income$109.4M+31.9%
Net income$59.6M+35.2%
EPS (diluted)$1.06+34.2%

Balance sheet

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Cash & equivalents$94.5M-17.3%
Total debt$1.9B+25.9%
Total equity$1.0B+22.0%
Total assets$3.6B+23.5%

Cash flow

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Operating cash flow$93.1M+12.1%
CapEx$62.5M+70.5%
Free cash flow$30.6M-34.1%

Valuation

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Market cap$6.77B+6.3%
Enterprise value$8.57B+10.4%
P/E47.5×-38.0×
P/S-0.7×

Profitability

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Gross margin15.8%+0.9pp
Operating margin8.6%+1.6pp
Net margin4.1%+1.1pp
FCF margin5%-1.2pp

Returns & leverage

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Return on equity15%+4.5pp
Debt / equity1.8×+0.1×
Current ratio1.6×+0.1×

Where this comes from

Reported directly by Construction Partners in its filing.

Tagged under the XBRL concept us-gaap:IncreaseDecreaseInContractWithCustomerLiability.

The source filing: Construction Partners’s 10-Q, filed August 7, 2026.

Filed
Aug 7, 2026, 11:09 AM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q2 2026
Accession
0001628280-26-054661
Line itemFor the Nine Months Ended June 30, 2026For the Nine Months Ended June 30, 2025
Prepaid expenses and other current assets(1,905)5,422
Other assets1,496(3,119)
Accounts payable16,02815,975
Billings in excess of costs and estimated earnings on uncompleted contracts8,510(9,481)
Accrued expenses and other current liabilities(578)17,543
Other long-term liabilities(3,803)(967)
Net cash provided by operating activities, net of business acquisitions240,859179,318
Cash flows from investing activities:

Item 1. Financial Statements

FAQ

What is Construction Partners's increase (decrease) in contract liabilities and current deferred income?
Construction Partners (ROAD) reported increase (decrease) in contract liabilities and current deferred income of $6.79M in Q2 2026.
How has Construction Partners's increase (decrease) in contract liabilities and current deferred income changed year-over-year?
Construction Partners's increase (decrease) in contract liabilities and current deferred income increased by 146.0% year-over-year, from -$14.78M to $6.79M.
What is the long-term trend for Construction Partners's increase (decrease) in contract liabilities and current deferred income?
Over 3 years (2021 to 2024), Construction Partners's increase (decrease) in contract liabilities and current deferred income has grown at a 1117.1% compound annual growth rate (CAGR), from $15K to $27.04M.
What does increase (decrease) in contract liabilities and current deferred income mean?
This represents the change in obligations to transfer goods or services to a customer for which the company has already received consideration. An increase typically indicates that the company has received advance payments or billings for future construction work.

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