v3.26.1
Segment Information
6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Segment Information

16.Segment Information

The Company has determined that it has two reportable operating segments pursuant to ASC Topic 280, Segment Reporting: marine and concrete, both operating under the Company brand and logo, and one non-operating segment, general corporate. The Chief Operating Decision Maker (“CODM”), identified as the Chief Executive Officer, allocates resources and assesses performance based on these reportable segments.

In making this determination, management considered both quantitative and qualitative factors under ASC 280-10-50-11, including similarities in products and services, production processes, customer types, distribution methods, and regulatory environments. Although the segments share certain macroeconomic drivers, they are managed separately and have distinct operating results reviewed by the CODM for purposes of resource allocation and performance evaluation.

Each segment has a designated management team responsible for day-to-day operations, and discrete

financial information is produced and evaluated at the segment level.

Segment operating income (loss) is the primary performance measure used by the CODM in assessing performance of the segments. Segment operating income (loss) represents revenues, less direct costs of contract revenues, selling, general, and administrative expenses, and gains or losses on the disposal of assets.

The CODM reviews segment results inclusive of all expenses directly attributable to the respective segments. Interest expense, income taxes, and other non-operating items are not allocated to the segments.

Marine Segment

Our marine segment provides construction, dredging and specialty services. Construction services include construction, restoration, maintenance, dredging and repair of marine transportation facilities, marine pipelines, bridges and causeways and marine environmental structures. Dredging services generally enhance or preserve the navigability of waterways or the protection of shorelines through the removal or replenishment of soil, sand or rock. Specialty services include design, salvage, demolition, surveying, towing, diving and underwater inspection, excavation and repair. We also perform engineering design, analysis, and consulting projects for both internal and external clients.

Concrete Segment

Our concrete segment provides turnkey concrete construction services, including concrete surface place and finish, site preparation, layout, forming, and rebar placement for large commercial, structural and other associated business areas.

General Corporate

General Corporate includes unallocated general and administrative expenses and other corporate activities that support the Company’s overall operations, including executive management, finance, legal, human resources, information technology, treasury, and other shared services, as well as eliminations and other items not directly attributable to the marine or concrete segments.

Segment information for the periods presented is provided as follows:

For the Three Months Ended June 30, 2026

Marine

Concrete

General Corporate

Consolidated

Contract revenues

$

130,842

$

91,036

$

$

221,878

Cost of contract revenues

115,658

83,293

198,951

Gross profit

15,184

7,743

22,927

Selling, general and administrative expenses

7,623

3,557

13,215

24,395

Gain on disposal of assets, net

(140)

(13)

(153)

Operating income (loss)

$

7,701

$

4,199

$

(13,215)

$

(1,315)

Other income (expense):

Interest expense

(2,505)

Other income

149

Loss before income taxes

(3,671)

Income tax expense

474

Net loss

$

(4,145)

Marine

Concrete

General Corporate

Consolidated

Depreciation and amortization

$

5,525

$

767

$

712

$

7,004

Capital expenditures

$

8,375

$

3,089

$

69

$

11,533

For the Three Months Ended June 30, 2025

Marine

Concrete

General Corporate

Consolidated

Contract revenues

$

135,302

$

69,984

$

$

205,286

Cost of contract revenues

115,156

64,333

179,489

Gross profit

20,146

5,651

25,797

Selling, general and administrative expenses

6,718

3,241

12,815

22,774

Gain on disposal of assets, net

(233)

(183)

7

(409)

Operating income (loss)

$

13,661

$

2,593

$

(12,822)

$

3,432

Other income (expense):

Interest expense

(2,920)

Other income

117

Income before income taxes

629

Income tax benefit

(212)

Net income

$

841

Marine

Concrete

General Corporate

Consolidated

Depreciation and amortization

$

4,226

$

858

$

147

$

5,231

Capital expenditures

$

1,863

$

257

$

5,012

$

7,132

For the Six Months Ended June 30, 2026

Marine

Concrete

General Corporate

Consolidated

Contract revenues

$

240,971

$

197,208

$

$

438,179

Cost of contract revenues

211,208

178,165

389,373

Gross profit

29,763

19,043

48,806

Selling, general and administrative expenses

15,621

7,157

28,326

51,104

Gain on disposal of assets, net

(139)

(49)

(188)

Operating income (loss)

$

14,281

$

11,935

$

(28,326)

$

(2,110)

Other income (expense):

Interest expense

(4,036)

Other income

310

Loss before income taxes

(5,836)

Income tax benefit

(6,378)

Net income

$

542

Marine

Concrete

General Corporate

Consolidated

Total assets

$

352,974

$

91,391

$

51,857

$

496,222

Property and equipment, net

$

108,572

$

5,001

$

16,056

$

129,629

Depreciation and amortization

$

10,506

$

1,467

$

1,418

$

13,391

Capital expenditures

$

15,412

$

4,520

$

176

$

20,108

For the Six Months Ended June 30, 2025

Marine

Concrete

General Corporate

Consolidated

Contract revenues

$

262,465

$

131,474

$

$

393,939

Cost of contract revenues

223,794

121,333

345,127

Gross profit

38,671

10,141

48,812

Selling, general and administrative expenses

13,091

6,115

26,113

45,319

Gain on disposal of assets, net

(403)

(376)

7

(772)

Operating income (loss)

$

25,983

$

4,402

$

(26,120)

$

4,265

Other income (expense):

Interest expense

(5,254)

Other income

344

Loss before income taxes

(645)

Income tax benefit

(72)

Net loss

$

(573)

Marine

Concrete

General Corporate

Consolidated

Total assets

$

340,797

$

86,890

$

5,036

$

432,723

Property and equipment, net

$

79,800

$

4,001

$

13,876

$

97,677

Depreciation and amortization

$

8,604

$

1,730

$

300

$

10,634

Capital expenditures

$

5,170

$

319

$

10,676

$

16,165

Intersegment revenues totaled $4.1 million and $0.6 million for the three months ended June 30, 2026 and 2025, respectively. Intersegment revenues totaled $8.8 million and $1.6 million for the six months ended June 30, 2026 and 2025, respectively. These primarily relate to labor and equipment services between the marine and concrete segments and are eliminated in consolidation.