Construction Partners, Inc. 8-K/A Report: Asphalt Inc. Acquisition Insights

Here are the key insights extracted from the provided section of the financial report:

1. Company Information:

• Company Name: Construction Partners, Inc.
• Entity Type: Delaware Corporation
• CIK Number: 0001718227
• Address: 290 Healthwest Drive Suite 2, Dothan, AL 36303
• Phone: (334) 673-9763
• Class of Stock: Class A common stock, $0.001 par value
• Stock Exchange: NASDAQ (Ticker Symbol: ROAD)

2. Filing Details:

• Filing Date: October 30, 2024
• Form Type: 8-K/A (Amendment to Form 8-K)
• Original Filing Date: November 4, 2024

3. Acquisition Information:

• Target Company: Asphalt Inc., LLC (doing business as Lone Star Paving), a Texas limited liability company.
• Acquisition Date: The acquisition was completed in connection with a Unit Purchase Agreement dated October 20, 2024, involving the Company and individual sellers, represented by John J. Wheeler.

4. Purpose of the Amendment:

• The amendment aims to provide historical financial statements and pro forma financial information required by Items 9.01(a) and (b) of Form 8-K, which were omitted from the original filing.
• The pro forma financial information is for informational purposes only and does not represent actual results or future projections.

5. Financial Reporting Notes:

• The presentation of financial results may differ from the historical financial statements provided.
• The pro forma financial information should be interpreted cautiously, as it does not reflect the actual operational results the Company would have had if the acquisition had occurred earlier.

6. Disclaimer:

• The amendment emphasizes that no other changes are being made to the original Form 8-K, and it should be read in conjunction with the original report for a more complete understanding of the acquisition.

This summary captures the essential aspects of the acquisition, the purpose of the filing, and the context surrounding the financial information provided.