---
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"
generated_at: "2026-05-29T06:14:26.521741+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Energy Services of America completes $24M acquisition of Tribute Contracting

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-126124
- JSON: https://secwatch.observer/filing/0001104659-24-126124.json
- Plain text: https://secwatch.observer/filing/0001104659-24-126124.txt

## Key facts
- M&A Transactions
  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).
  - Action: acquisition
  - Counterparty: Tribute Contracting & Consultants, LLC
  - Consideration: $22.0 million in cash, subject to a working capital adjustment, and $2.0 million in Energy Services Common Stock
  - Closing: 2024-12-02
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1357971/000110465924126124/0001104659-24-126124-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.