NOTE 3 – REVENUE

For the fiscal years ended June 30, 2025 and 2024, there was no customer whose revenue represented 10% or more of consolidated revenues. A summary of the Company’s gross revenues disaggregated by major service lines and geographic markets (reportable segments), and timing of revenue recognition are as follows:

 

 

Year Ended June 30, 2025

 

(In thousands)

United States

 

 

Canada

 

 

Corporate/ Eliminations

 

 

Total

 

Major service lines:

 

 

 

 

 

 

 

 

 

 

 

Transportation services

$

776,807

 

 

$

77,961

 

 

$

(383

)

 

$

854,385

 

Value-added services (1)

 

15,375

 

 

 

32,936

 

 

 

 

 

 

48,311

 

Total

$

792,182

 

 

$

110,897

 

 

$

(383

)

 

$

902,696

 

 

 

 

 

 

 

 

 

 

 

 

 

Timing of revenue recognition:

 

 

 

 

 

 

 

 

 

 

 

Services transferred over time

$

787,003

 

 

$

110,690

 

 

$

(383

)

 

$

897,310

 

Services transferred at a point in time

 

5,179

 

 

 

207

 

 

 

 

 

 

5,386

 

Total

$

792,182

 

 

$

110,897

 

 

$

(383

)

 

$

902,696

 

 

 

Year Ended June 30, 2024

 

(In thousands)

United States

 

 

Canada

 

 

Corporate/ Eliminations

 

 

Total

 

Major service lines:

 

 

 

 

 

 

 

 

 

 

 

Transportation services

$

670,169

 

 

$

83,320

 

 

$

(241

)

 

$

753,248

 

Value-added services (1)

 

13,786

 

 

 

35,436

 

 

 

 

 

 

49,222

 

Total

$

683,955

 

 

$

118,756

 

 

$

(241

)

 

$

802,470

 

 

 

 

 

 

 

 

 

 

 

 

 

Timing of revenue recognition:

 

 

 

 

 

 

 

 

 

 

 

Services transferred over time

$

677,862

 

 

$

118,678

 

 

$

(241

)

 

$

796,299

 

Services transferred at a point in time

 

6,093

 

 

 

78

 

 

 

 

 

 

6,171

 

Total

$

683,955

 

 

$

118,756

 

 

$

(241

)

 

$

802,470

 

 

(1)
Value-added services include MM&D, CHB, GTM and other services.

Historical Timeline

Fiscal YearFiled
2025Sep 15, 2025Showing above
2024Sep 12, 2024
2023Sep 13, 2023

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.