{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-126124","form_type":"8-K","ticker":"ESOA","cik":"0001357971","company_name":"Energy Services of America CORP","filed_at":"2024-12-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.250853+00:00","generated_at":"2026-05-29T06:14:26.521741+00:00","sec_items":["2.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Energy Services of America completes $24M acquisition of Tribute Contracting","bullets":["Acquired Tribute Contracting & Consultants for $22M cash plus $2M in ESOA common stock.","Cash funded via $16M loan from United Bank plus company cash; Sellers each received 67,386 shares.","Tribute is an underground utility contractor with ~90 employees focused on water/wastewater in OH, KY, WV.","Sellers Todd Harrah and Tommy Enyart will continue employment with the new subsidiary.","Transaction closed December 2, 2024; subsidiary entity is Tribute Acquisition Company, Inc."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-126124","json":"https://secwatch.observer/filing/0001104659-24-126124.json","markdown":"https://secwatch.observer/filing/0001104659-24-126124.md","text":"https://secwatch.observer/filing/0001104659-24-126124.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1357971/000110465924126124/0001104659-24-126124-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1357971/000110465924126124/tm2430109d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T06:14:26.521741+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"19a543493f6cb7554b3c6a2e46e85ccc3e94ed99","claim":"Energy Services of America CORP completed an acquisition involving Tribute Contracting & Consultants, LLC for $22.0 million in cash, subject to a working capital adjustment, and $2.0 million in Energy Services Common Stock (closed 2024-12-02).","evidence_excerpt":"a newly formed subsidiary of Energy Services, acquired substantially all the assets (including but not limited to customer contracts, employees and equipment) of Tribute for $22.0 million in cash, subject to a working capital adjustment, and $2.0 million in Energy Services Common Stock (“Stock”). Todd Harrah and Tommy Enyart will continue their employment with the","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1357971/000110465924126124/0001104659-24-126124-index.htm","confidence":0.9,"family_label":"M&A Transactions","details":[{"label":"Action","value":"acquisition"},{"label":"Counterparty","value":"Tribute Contracting & Consultants, LLC"},{"label":"Consideration","value":"$22.0 million in cash, subject to a working capital adjustment, and $2.0 million in Energy Services Common Stock"},{"label":"Closing","value":"2024-12-02"}],"fact_type":"ma_transaction"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}