Construction Partners, Inc. Fair Value Disclosure
| Fair Value Measurement at Reporting Date Using | ||||||||||||||||||||
| September 30, 2025 | Level 1 | Level 2 | Level 3 | |||||||||||||||||
| Assets: | ||||||||||||||||||||
| Interest rate swaps | $ | — | $ | 7,916 | $ | — | ||||||||||||||
| Corporate debt securities | — | 5,671 | — | |||||||||||||||||
| U.S. government securities | — | 13,971 | — | |||||||||||||||||
| Municipal government securities | — | 1,157 | — | |||||||||||||||||
| Other debt securities | — | 2,377 | — | |||||||||||||||||
| Total Assets | $ | — | $ | 31,092 | $ | — | ||||||||||||||
| Fair Value Measurement at Reporting Date Using | ||||||||||||||||||||
| September 30, 2024 | Level 1 | Level 2 | Level 3 | |||||||||||||||||
| Assets: | ||||||||||||||||||||
| Interest rate swaps | $ | — | $ | 11,646 | $ | — | ||||||||||||||
| Corporate debt securities | — | 6,872 | — | |||||||||||||||||
| U.S. government securities | — | 8,338 | — | |||||||||||||||||
| Municipal government securities | — | 1,598 | — | |||||||||||||||||
| Other debt securities | — | 1,212 | — | |||||||||||||||||
| Total Assets | $ | — | $ | 29,666 | $ | — | ||||||||||||||
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Nov 25, 2025 | Showing above |
| 2024 | Nov 25, 2024 | |
| 2023 | Nov 29, 2023 | |
| 2022 | Nov 22, 2022 | |
| 2021 | Nov 29, 2021 | |
| 2020 | Dec 11, 2020 | |
About Fair Value Disclosures
Fair value disclosures classify all assets and liabilities measured at fair value into a three-level hierarchy: Level 1 (quoted market prices), Level 2 (observable inputs like yield curves), and Level 3 (unobservable inputs requiring management estimates). The proportion of Level 3 assets directly reflects how much of the balance sheet depends on internal models rather than market evidence.
Key signals: a growing Level 3 balance relative to total fair-value assets increases valuation uncertainty and earnings volatility risk. Watch for transfers between levels — assets moving from Level 2 to Level 3 often signal deteriorating market liquidity. Unrealized gains and losses on Level 3 positions flow through earnings or other comprehensive income, so large swings deserve scrutiny. For financial institutions, examine the sensitivity disclosures that show how Level 3 valuations change under alternative assumptions. Compare the fair value of debt against its carrying amount to gauge hidden leverage.