Construction Partners ROAD Number of reporting units
Number of reporting units at other companies
Other financials
Where this comes from
Reported directly by Construction Partners in its filing.
Tagged under the XBRL concept us-gaap:NumberOfReportingUnits.
The source filing: Construction Partners’s 10-K, filed November 25, 2025.
- Filed
- Nov 25, 2025
- Fiscal year
- FY2025
- Accession
- 0001628280-25-053871
Management further determined that, based on their economic similarities, the Company’s wholly-owned subsidiaries, representing components, should be aggregated into one reporting unit for purposes of assessing potential impairment of goodwill in accordance with ASC Topic 350, Intangibles — Goodwill and Other. These legal entities represent acquisitions that occurred over time pursuant to the Company’s strategic growth strategy. Each operating subsidiary is managed by a regional president, who has primary responsibility for the respective operating subsidiary. These regional presidents are directly accountable to the CODM and maintain regular contact with the CODM as a team to discuss operating activities, financial results, forecasts, and operating plans for the Company’s single operating segment.
Item 8. Financial Statements and Supplementary Data.
FAQ
- What is Construction Partners's number of reporting units?
- Construction Partners (ROAD) reported number of reporting units of 0.3 in Q3 2025.
- How has Construction Partners's number of reporting units changed year-over-year?
- Construction Partners's number of reporting units decreased by 0.0% year-over-year, from 0.3 to 0.3.
- What is the long-term trend for Construction Partners's number of reporting units?
- Over 4 years (2021 to 2025), Construction Partners's number of reporting units has grown at a 0.0% compound annual growth rate (CAGR), from 1 to 1.
- What does number of reporting units mean?
- Indicates the total count of distinct business segments or operating units for which the company tracks financial performance. This provides context on the organizational structure and the level of operational diversification within the enterprise.
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