ESOA Energy Services of America CORP

Overview and Growth

In fiscal 2025, Energy Services of America CORP recorded revenue of $411.00M. At $411.00M, the top line establishes the operating scale supporting the company’s profit and cash-flow profile. Compared with $351.88M in fiscal 2024, revenue recorded a 16.8% year-over-year increase. On a per-share basis, diluted EPS was $0.02, which connects the reported earnings outcome with the company’s diluted share count. Against diluted EPS of $1.51 in fiscal 2024, the current result was 98.7% lower. Total assets stood at $215.21M, showing the scale of resources supporting revenue, earnings, liquidity, and financing. Revenue equaled 1.91x of total assets, indicating how much reported top-line activity the company produced relative to its period-end asset base.

Profitability

The first profit layer was $38.78M of gross profit, the amount available after reported direct revenue costs to absorb operating expenses. The gross-profit relationship equaled 9.4% of revenue, quantifying the portion retained before operating expenses were recognized. Operating income was $4.22M, the earnings remaining from reported operations after the company’s recognized operating cost structure. Operating margin measured 1.0%, showing the portion of revenue preserved after the full set of operating costs. Pretax income was $864.88K, isolating the reported earnings outcome before the income-tax provision recognized for the fiscal year. Pretax income represented 0.2% of revenue, placing earnings before tax in the context of the company’s operating scale. Income tax expense totaled $485.17K, providing the reported tax component that separates pretax and after-tax earnings. The effective relationship between income tax and positive pretax income was 56.1%, without assuming a statutory-rate comparison.

Liquidity and Capital Structure

At period end, the $215.21M asset base was financed through $155.97M of liabilities and $59.24M of equity. The near-term balance sheet paired $144.92M of current assets with $97.98M of current liabilities at the reporting date. The current ratio was 1.48x, with current assets exceeding current liabilities and providing a short-term liquidity cushion. Cash and equivalents totaled $12.24M, identifying the most liquid reported component available within the broader current-asset balance. Measured only with cash and equivalents, coverage of current liabilities was 12.5%, excluding receivables and other current assets. Total debt was $72.20M, establishing the amount of borrowing carried within the company’s capital structure. The debt-to-equity relationship was 1.22x, showing how much debt the company carried for each unit of book equity. Relative to total assets, debt measured 33.6%, showing how much of the asset base was matched by borrowing. Book equity represented 27.5% of total assets, quantifying the balance-sheet share supported by shareholder capital. Liabilities represented 72.5% of total assets, quantifying the liability-funded share of the company’s resource base. Cash and equivalents equaled 5.7% of total assets, showing the liquid cash component within the company’s broader resource base. The asset base changed 36.0% from $158.25M in fiscal 2024, leaving current total assets higher year over year. Against $58.69M of equity in fiscal 2024, the current book-equity balance moved 0.9% and ended higher. The reported cash balance changed 5.3% from $12.93M in fiscal 2024, ending lower year over year.

Cash Flow and Earnings Quality

The company reported $4.14M of operating cash flow, a cash inflow that shows the cash generated by operations. The cash-flow statement records $6.35M of capital expenditures, the investment amount considered after operating cash generation. Capital expenditures represented 153.6% of operating cash flow, leaving the remainder available as free cash flow. Negative free cash flow was $2.22M, leaving a cash deficit after capital spending and reducing financial flexibility. Relative to revenue, the post-investment cash deficit represented 0.5%. The free-cash-flow deficit equaled 1.0% of total assets, placing the cash shortfall against the company’s resource base.

Based on the annual report for the fiscal year ending Sep 30, 2025. Analysis generated Oct 21, 2026.