Energy Services of America CORP PP&E Disclosure
| September 30, | September 30, | ||||
| | 2025 | | 2024 | ||
| ||||||
Land | $ | 3,569,840 | $ | 3,258,838 | ||
Buildings and leasehold improvements |
| 12,376,476 |
| 11,534,943 | ||
Operating equipment and vehicles |
| 98,037,108 |
| 75,768,103 | ||
Office equipment, furniture and fixtures |
| 1,054,451 |
| 1,235,965 | ||
Assets not yet in service |
| 411,097 |
| 87,772 | ||
| 115,448,972 |
| 91,885,621 | |||
Less accumulated depreciation |
| 61,981,005 |
| 53,749,907 | ||
| ||||||
Property, plant and equipment, net | $ | 53,467,967 | $ | 38,135,714 | ||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Dec 15, 2025 | Showing above |
| 2024 | Dec 19, 2024 | |
| 2023 | Jan 16, 2024 | |
| 2022 | Dec 22, 2022 | |
| 2021 | Dec 29, 2021 | |
| 2020 | Jan 5, 2021 | |
| 2019 | Dec 20, 2019 | |
| 2018 | Dec 28, 2018 | |
| 2017 | Dec 15, 2017 | |
| 2016 | Dec 15, 2016 | |
| 2015 | Dec 17, 2015 | |
About PP&E Disclosures
The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.
Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.