XML 115 R103.htm IDEA: XBRL DOCUMENT
v3.25.3

GOODWILL AND INTANGIBLE ASSETS - Intangible assets subject to amortization (Details) - USD ($) |  |  | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2025 | Sep. 30, 2024 | Sep. 30, 2025 | Sep. 30, 2024
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Original Cost | $ 7,463,943 |  | $ 7,463,943 |
Accumulated Amortization and Impairment | 2,568,860 | $ 1,504,367 | 1,064,493 | $ 438,623
Net Book Value | $ 4,895,083 | 3,065,576 | $ 4,895,083 | 3,065,576
Customer relationships | West Virginia Pipeline |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Remaining Life | 63 months |  | 63 months |
Original Cost | $ 2,209,724 |  | $ 2,209,724 |
Accumulated Amortization and Impairment | 1,049,610 | 828,630 | 220,980 | 220,969
Net Book Value | $ 1,160,114 | 1,381,094 | $ 1,160,114 | 1,381,094
Customer relationships | Heritage Painting |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Remaining Life | 45 months |  | 45 months |
Original Cost | $ 121,100 |  | $ 121,100 |
Accumulated Amortization and Impairment | 30,270 | 6,054 | 24,216 | 6,054
Net Book Value | $ 90,830 | 115,046 | $ 90,830 | 115,046
Customer relationships | Tri-State Paving |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Remaining Life | 79 months |  | 79 months |
Original Cost | $ 1,649,159 |  | $ 1,649,159 |
Accumulated Amortization and Impairment | 563,463 | 398,547 | 164,916 | 164,916
Net Book Value | $ 1,085,696 | 1,250,612 | $ 1,085,696 | 1,250,612
Tradename | West Virginia Pipeline |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Remaining Life | 63 months |  | 63 months |
Original Cost | $ 263,584 |  | $ 263,584 |
Accumulated Amortization and Impairment | 125,215 | 98,863 | 26,352 | 26,363
Net Book Value | $ 138,369 | 164,721 | $ 138,369 | 164,721
Tradename | Tri-State Paving |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Remaining Life | 79 months |  | 79 months |
Original Cost | $ 203,213 |  | $ 203,213 |
Accumulated Amortization and Impairment | 69,431 | 49,110 | 20,321 | 20,321
Net Book Value | $ 133,782 | 154,103 | $ 133,782 | $ 154,103
Tradename | Tribute Contracting & Consultants acquisition |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Remaining Life | 50 months |  | 50 months |
Original Cost | $ 80,000 |  | $ 80,000 |
Accumulated Amortization and Impairment | 13,333 |  | 13,333 |
Net Book Value | $ 66,667 |  | $ 66,667 |
Tradename | Rigney Digital Systems |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Remaining Life | 132 months |  | 132 months |
Original Cost | $ 657,100 |  | $ 657,100 |
Net Book Value | 657,100 |  | 657,100 |
Non-competes | West Virginia Pipeline |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Original Cost | 83,203 |  | 83,203 |
Accumulated Amortization and Impairment | 83,203 | 83,203 |  |
Non-competes | Tri-State Paving |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Original Cost | 39,960 |  | $ 39,960 |
Accumulated Amortization and Impairment | $ 39,960 | $ 39,960 |  |
Non-competes | Rigney Digital Systems |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Remaining Life | 120 months |  | 120 months |
Original Cost | $ 46,300 |  | $ 46,300 |
Net Book Value | $ 46,300 |  | $ 46,300 |
Non-compete 1 | Tribute Contracting & Consultants acquisition |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Remaining Life | 110 months |  | 110 months |
Original Cost | $ 520,000 |  | $ 520,000 |
Accumulated Amortization and Impairment | 43,333 |  | 43,333 |
Net Book Value | $ 476,667 |  | $ 476,667 |
Non-compete 2 | Tribute Contracting & Consultants acquisition |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Remaining Life | 86 months |  | 86 months |
Original Cost | $ 10,000 |  | $ 10,000 |
Accumulated Amortization and Impairment | 1,042 |  | 1,042 |
Net Book Value | $ 8,958 |  | $ 8,958 |
Backlog | Tribute Contracting & Consultants acquisition |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Remaining Life | 14 months |  | 14 months |
Original Cost | $ 1,320,000 |  | $ 1,320,000 |
Accumulated Amortization and Impairment | 550,000 |  | 550,000 |
Net Book Value | $ 770,000 |  | $ 770,000 |
Backlog | Rigney Digital Systems |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |
Remaining Life | 24 months |  | 24 months |
Original Cost | $ 260,600 |  | $ 260,600 |
Net Book Value | $ 260,600 |  | $ 260,600 |

X
- Definition The amount of amortization and impairment loss recognized in the period resulting from the write-down of the carrying amount of a finite-lived intangible asset to fair value. + References No definition available. + Details
Name: | esoa_AmortizationAndImpairmentOfIntangibleAssetsFiniteLived
Namespace Prefix: | esoa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name Accounting Standards Codification -Section 55 -Paragraph 40 -SubTopic 30 -Topic 350 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 10 -Name Accounting Standards Codification -Section S45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480265/350-10-S45-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 928 -SubTopic 340 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478859/928-340-50-1 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 31 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 20 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-20 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 20 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-20 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 38 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-38 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 31 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 38 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-38 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 38 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-38 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 38 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-38 Reference 9: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 38 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-38 Reference 10: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 38 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-38 Reference 11: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 31 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31 Reference 12: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 31 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31 Reference 13: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 31 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31 Reference 14: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 31 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31 Reference 15: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 31 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31 Reference 16: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 31 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31 Reference 17: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 31 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31 Reference 18: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31 Reference 19: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 29 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-29 Reference 20: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-29 Reference 21: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 20 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-20 Reference 22: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-20 Reference 23: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 14 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-14 Reference 24: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 14 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-14 Reference 25: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 14 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-14 Reference 26: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 14 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-14 Reference 27: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479876/805-20-55-14 Reference 28: http://www.xbrl.org/2003/role/exampleRef -Name Accounting Standards Codification -Section 55 -Paragraph 40 -SubTopic 30 -Topic 350 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 29: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482686/350-30-45-1 Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-3 Reference 34: http://www.xbrl.org/2003/role/disclosureRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2 Reference 35: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483154/926-20-50-5 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483154/926-20-50-5 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Remaining amortization period of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483154/926-20-50-5 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=esoa_WestVirginiaPipelineMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=esoa_HeritagePaintingCustomerRelationshipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=esoa_TriStatePavingAcquisitionCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=esoa_TributeContractingAndConsultantsLlcMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=esoa_RigneyDigitalSystemsLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=esoa_NonCompeteAgreementOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=esoa_NonCompeteAgreementTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=esoa_BacklogMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |