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CONTRACT BALANCES | 12 Months Ended
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Sep. 30, 2025
CONTRACT BALANCES |
CONTRACT BALANCES |
7. | CONTRACT BALANCES
The Company’s accounts receivable consists of amounts that have been billed to customers and collateral is generally not required. Most of the Company’s contracts have monthly billing terms; however, billing terms for some are based on project completion. Payment terms are generally within 30 to 45 days after invoices have been issued. The Company attempts to negotiate two-week billing terms and 15-day payment terms on larger projects. The timing of billings to customers may generate contract assets or contract liabilities. During the twelve months ended September 30, 2025, we recognized revenue of $16.9 million that was included in the contract liability balance at September 30, 2024. Accounts receivable-trade, net of allowance for doubtful accounts, contract assets and contract liabilities consisted of the following: ​
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​ | ​ ​ ​ | September 30, 2025 | ​ ​ ​ | September 30, 2024 | ​ ​ ​ | Change
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Accounts receivable-trade, net of allowance for doubtful accounts | ​ | $ | 76,048,448 | ​ | $ | 56,064,318 | ​ | $ | 19,984,130
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Contract assets | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Cost and estimated earnings in excess of billings | ​ | $ | 34,455,011 | ​ | $ | 24,595,792 | ​ | $ | 9,859,219
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Contract liabilities | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Billings in excess of cost and estimated earnings | ​ | $ | 28,318,765 | ​ | $ | 16,950,988 | ​ | $ | 11,367,777
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