<SEC-DOCUMENT>0000943374-25-000311.txt : 20250630
<SEC-HEADER>0000943374-25-000311.hdr.sgml : 20250630
<ACCEPTANCE-DATETIME>20250630120213
ACCESSION NUMBER:		0000943374-25-000311
CONFORMED SUBMISSION TYPE:	11-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20241231
FILED AS OF DATE:		20250630
DATE AS OF CHANGE:		20250630

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Energy Services of America CORP
		CENTRAL INDEX KEY:			0001357971
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER, SEWER, PIPELINE, COMM AND POWER LINE CONSTRUCTION [1623]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		EIN:				204606266
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		11-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32998
		FILM NUMBER:		251090120

	BUSINESS ADDRESS:	
		STREET 1:		75 WEST 3RD AVE.
		CITY:			HUNTINGTON
		STATE:			WV
		ZIP:			25701
		BUSINESS PHONE:		(304) 522-3868

	MAIL ADDRESS:	
		STREET 1:		75 WEST 3RD AVE.
		CITY:			HUNTINGTON
		STATE:			WV
		ZIP:			25701

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Energy Services Acquisition Corp.
		DATE OF NAME CHANGE:	20060330
</SEC-HEADER>
<DOCUMENT>
<TYPE>11-K
<SEQUENCE>1
<FILENAME>form11k_2024.htm
<DESCRIPTION>ENERGY SERVICES OF AMERICA CORPORATION FORM 11-K DECEMBER 31, 2024
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    <div style="text-align: center; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-weight: bold;">WASHINGTON, D.C. 20549</div>
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    <div style="text-align: center; font-weight: bold;">FORM 11-K</div>
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    <div style="text-align: center; font-weight: bold;">FOR ANNUAL REPORTS OF EMPLOYEE STOCK PURCHASE, SAVINGS</div>
    <div style="text-align: center; font-weight: bold;">AND SIMILAR PLANS PURSUANT TO SECTION 15(d) OF THE</div>
    <div style="text-align: center; font-weight: bold;">SECURITIES EXCHANGE ACT OF 1934</div>
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            <div>ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.</div>
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    <div style="text-align: justify;">For the fiscal year ended <u>December 31, 2024</u></div>
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            <div>TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.</div>
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    <div>For the transition period from _______________ to _______________</div>
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    <div style="text-align: center; font-weight: bold;">Commission File Number 001-32998</div>
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    <div style="text-indent: 36pt;">A.&#160; Full title of the plan and the address of the plan, if different from that of the issuer named below:</div>
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    <div style="text-align: center;">Energy Services of America Staff 401(k) Retirement Savings Plan</div>
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    <div style="text-align: justify; text-indent: 36pt;">B:&#160; Name of issuer of the securities held pursuant to the plan and the address of its principal executive office:</div>
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    <div style="text-align: center;">Energy Services of America Corporation</div>
    <div style="text-align: center;">75 West Third Avenue</div>
    <div style="text-align: center;">Huntington, West Virginia 25701</div>
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      <div style="text-align: center;">ENERGY SERVICES OF AMERICA</div>
      <div style="text-align: center;">STAFF 401k RETIREMENT SAVINGS PLAN</div>
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      <div style="text-align: center;">Financial Statements</div>
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      <div style="text-align: center;">December 31, 2024 and 2023</div>
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      <div style="text-align: center; margin-right: 0.9pt;">With Reports of Independent Registered Accounting Firm</div>
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      <div style="text-align: center; font-weight: bold;">Table of Contents</div>
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              <div>Report of Independent Registered Public Accounting Firm</div>
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              <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">3 - 4</div>
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              <div>Financial Statements</div>
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              <div style="text-align: justify;">Statements of Net Assets Available for Benefits</div>
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              <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">5</div>
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              <div style="text-align: justify;">Statement of Changes in Net Assets Available for Benefits</div>
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              <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">6</div>
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              <div style="text-align: justify;">Notes to Financial Statements</div>
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              <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">7 - 14</div>
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              <div>Supplemental Schedules</div>
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            <td style="width: 10.68%; vertical-align: top; text-align: center;">&#160;</td>
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            <td style="width: 10.68%; vertical-align: top; text-align: center;">&#160;</td>
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              <div style="font-family: 'Times New Roman',Times,serif; margin-left: 18pt;">Schedule H, Line 4a &#8208; Schedule of Delinquent Participant Contributions</div>
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              <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">16</div>
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              <div style="font-family: 'Times New Roman',Times,serif; margin-left: 18pt;">Schedule H, Line 4i - Schedule of Assets (Held at End of Year)</div>
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              <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">17</div>
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              <div>Signature Page</div>
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            <td style="width: 10.68%; vertical-align: top; text-align: center;">18 <br>
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              <div>Exhibit 23.1 - Consent of Independent Registered Public Accounting Firm</div>
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              <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">20</div>
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      <div style="text-align: justify; font-weight: bold;">Report of Independent Registered Public Accounting Firm</div>
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      <div style="text-align: justify;">To the Plan Administrator and Plan Participants of</div>
      <div style="text-align: justify;">The Energy Services of America 401k Retirement Savings Plan</div>
      <div style="text-align: justify;">Huntington, West Virginia</div>
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      <div style="text-align: justify; font-weight: bold;">Opinion on the Financial Statements</div>
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      <div style="text-align: justify;">We have audited the accompanying statements of net assets available for benefits of the Energy Services of America Staff 401k Retirement Savings Plan (the &#8220;Plan&#8221;) as of December 31, 2024 and 2023, the related
        statement of changes in net assets available for benefits for the year ended December 31, 2024, and the related notes (collectively, the &#8220;financial statements&#8221;). In our opinion, the financial statements present fairly, in all material respects, the
        net assets available for benefits of the Plan as of December 31, 2024 and 2023, and the changes in net assets available for benefits for the year ended December 31, 2024, in conformity with accounting principles generally accepted in the United
        States of America.</div>
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      <div style="text-align: justify; font-weight: bold;">Basis for Opinion</div>
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      <div style="text-align: justify;">These financial statements are the responsibility of the Plan&#8217;s management. Our responsibility is to express an opinion on the Plan&#8217;s financial statements based on our audits. We are a public accounting firm
        registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Plan in accordance with the U.S. federal securities laws and the applicable rules and regulations of the
        Securities and Exchange Commission and the PCAOB.</div>
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      <div style="text-align: justify;">We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of
        material misstatement, whether due to error or fraud. The Plan is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of
        internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Plan&#8217;s internal control over financial reporting. Accordingly, we express no such opinion.</div>
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      <div style="text-align: justify;">Our audits included performing procedures to assess the risk of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures
        included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by the Plan&#8217;s management, as well as
        evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.</div>
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      <div style="text-align: justify; font-style: italic; font-weight: bold;">Supplemental Information</div>
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      <div style="text-align: justify;">The supplemental information in the accompanying schedules, Schedule H, Line 4i - Schedule of Assets (Held at End of Year) as of December 31, 2024 and Schedule H, Line 4a - Schedule of Delinquent Participant
        Contributions for the year ended December 31, 2024, have been subjected to audit procedures performed in conjunction with the audits of the Plan&#8217;s financial statements. The supplemental information is presented for the purpose of additional
        analysis and is not a required part of the financial statements but included supplemental information required by the Department of Labor&#8217;s Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of
        1974. The supplemental information is the responsibility of the Plan&#8217;s management. Our audit procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records,
        as applicable, and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental information, we evaluated whether the supplemental information,
        including its form and content, is presented in conformity with the Department of Labor&#8217;s Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. In our opinion, the supplemental information is
        fairly stated, in all material respects, in relation to the financial statements as a whole.</div>
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      <div>/s/ Urish Popeck &amp; Co., LLC</div>
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      <div>We have served as the Plan&#8217;s auditor since 2024.</div>
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      <div>Pittsburgh, Pennsylvania</div>
      <div>June 30, 2025</div>
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                <div style="text-align: center;">ENERGY SERVICES OF AMERICA STAFF 401K RETIREMENT SAVINGS PLAN</div>
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                <div style="text-align: center;">STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS</div>
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                <div style="text-align: center;">DECEMBER 31, 2024 AND 2023</div>
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              <td style="width: 58.87%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
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              <td style="width: 58.87%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
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              <td style="width: 58.87%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
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                <div style="text-align: center;">2024</div>
              </td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: center;">2023</div>
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              <td style="width: 58.87%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
            </tr>
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              <td style="width: 58.87%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
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                <div style="font-weight: bold;">Assets</div>
              </td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
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              <td style="width: 58.87%; vertical-align: top;">
                <div>Investments, at fair value</div>
              </td>
              <td style="width: 18.88%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160;&#160; 23,829,037</div>
              </td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160;&#160; 15,881,441</div>
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              <td style="width: 58.87%; vertical-align: top;">
                <div>Contributions receivable:</div>
              </td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
            </tr>
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              <td style="width: 58.87%; vertical-align: top;">
                <div style="font-family: 'Times New Roman',Times,serif; margin-left: 9pt;">Employee contributions receivable</div>
              </td>
              <td style="width: 18.88%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8212;</div>
              </td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;11,151</div>
              </td>
            </tr>
            <tr>
              <td style="width: 58.87%; vertical-align: top;">
                <div style="font-family: 'Times New Roman',Times,serif; margin-left: 9pt;">Employer contributions receivable</div>
              </td>
              <td style="width: 18.88%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8212;</div>
              </td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;7,517</div>
              </td>
            </tr>
            <tr>
              <td style="width: 58.87%; vertical-align: top;">
                <div style="font-family: 'Times New Roman',Times,serif; margin-left: 9pt;">Other employer contributions</div>
              </td>
              <td style="width: 18.88%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8212;</div>
              </td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;1,152</div>
              </td>
            </tr>
            <tr>
              <td style="width: 58.87%; vertical-align: top; padding-bottom: 2px;">
                <div>Notes receivable from participants</div>
              </td>
              <td style="width: 18.88%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;279,796</div>
              </td>
              <td style="width: 3.38%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;163,752</div>
              </td>
            </tr>
            <tr>
              <td style="width: 58.87%; vertical-align: top;">
                <div>Total assets</div>
              </td>
              <td style="width: 18.88%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;24,108,833</div>
              </td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;16,065,013</div>
              </td>
            </tr>
            <tr>
              <td style="width: 58.87%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 58.87%; vertical-align: top;">
                <div>Net assets available for benefits</div>
              </td>
              <td style="width: 18.88%; vertical-align: top; border-bottom: #000000 4px double;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160;&#160; 24,108,833</div>
              </td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top; border-bottom: #000000 4px double;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160;&#160; 16,065,013</div>
              </td>
            </tr>
            <tr>
              <td style="width: 58.87%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
              <td style="width: 3.38%; vertical-align: top;">&#160;</td>
              <td style="width: 18.88%; vertical-align: top;">&#160;</td>
            </tr>

        </table>
      </div>
      <div style="margin-bottom: 10pt;">The Accompanying Notes Are An Integral Part of these Financial Statements.<br>
      </div>
      <div style="margin-bottom: 10pt;"><br>
      </div>
      <div style="margin-bottom: 10pt;"><br>
      </div>
      <div style="margin-bottom: 10pt;"><br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">5</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: center; margin-bottom: 10pt;">
        <table cellspacing="0" cellpadding="0" id="z581cb96affdd43a48a8107379a3cc593" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 100%; vertical-align: top;" colspan="2">
                <div style="text-align: center;">ENERGY SERVICES OF AMERICA STAFF 401K RETIREMENT SAVINGS PLAN</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;" rowspan="1" colspan="2">
                <div style="text-align: center;">STATEMENT OF CHANGES IN NET ASSETS</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;" rowspan="1" colspan="2">
                <div style="text-align: center;">AVAILABLE FOR BENEFITS</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;" rowspan="1" colspan="2">
                <div style="text-align: center;">YEAR ENDED DECEMBER 31, 2024</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">&#160;</td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">&#160;</td>
              <td style="width: 19.72%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: center;">2024</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">&#160;</td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Additions:</div>
              </td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Investment income:</div>
              </td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Net appreciation in fair value of investments</div>
              </td>
              <td style="width: 19.72%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; 5,929,771</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top; padding-bottom: 2px;">
                <div>Interest and dividends</div>
              </td>
              <td style="width: 19.72%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;447,937</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Net investment income</div>
              </td>
              <td style="width: 19.72%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;6,377,708</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">&#160;</td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Interest income on notes receivable from participants</div>
              </td>
              <td style="width: 19.72%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;14,432</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">&#160;</td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Contributions:</div>
              </td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Employee contributions, including rollovers</div>
              </td>
              <td style="width: 19.72%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;1,963,855</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top; padding-bottom: 2px;">
                <div>Employer contributions</div>
              </td>
              <td style="width: 19.72%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;991,530</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Total contributions</div>
              </td>
              <td style="width: 19.72%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;2,955,385</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">&#160;</td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Total additions</div>
              </td>
              <td style="width: 19.72%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;9,347,525</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">&#160;</td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Deductions:</div>
              </td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Distributions to participants or beneficiaries</div>
              </td>
              <td style="width: 19.72%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;1,273,429</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top; padding-bottom: 2px;">
                <div>Fees and expenses</div>
              </td>
              <td style="width: 19.72%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;30,276</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Total deductions</div>
              </td>
              <td style="width: 19.72%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;1,303,705</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">&#160;</td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Net increase in net assets available for benefits during the year</div>
              </td>
              <td style="width: 19.72%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;8,043,820</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Net assets available for benefits, beginning of year</div>
              </td>
              <td style="width: 19.72%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;16,065,013</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">&#160;</td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">
                <div>Net assets available for benefits, end of year</div>
              </td>
              <td style="width: 19.72%; vertical-align: top; border-bottom: #000000 4px double;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160;&#160; 24,108,833</div>
              </td>
            </tr>
            <tr>
              <td style="width: 80.28%; vertical-align: top;">&#160;</td>
              <td style="width: 19.72%; vertical-align: top;">&#160;</td>
            </tr>

        </table>
      </div>
      <div style="margin-bottom: 10pt;">The Accompanying Notes Are An Integral Part of these Financial Statements. </div>
      <div style="margin-bottom: 10pt;"><br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">6</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: center;"> ENERGY SERVICES OF AMERICA<br>
      </div>
      <div style="text-align: center;">STAFF 401K RETIREMENT SAVINGS PLAN<br>
      </div>
      <div style="text-align: center;">NOTES TO FINANCIAL STATEMENTS<br>
      </div>
      <div style="text-align: center;">DECEMBER 31, 2024 AND 2023<br>
      </div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;">NOTE 1 - DESCRIPTION OF PLAN</div>
      <div><br>
      </div>
      <div style="text-align: justify;">The following brief description of the Energy Services of America Staff 401k Retirement Savings Plan (the Plan) is provided for general information purposes only. Participants should refer to the Plan document for a
        more complete description of the Plan&#8217;s provisions.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">GENERAL - The Plan, formerly known as the C.J. Hughes Construction Company, Inc. Management 401k Retirement Plan, was established effective January 1, 1992. Effective November 2009, the Nitro Electric 401k Plan was
        merged into the Plan, and effective January 1, 2010, the Plan was renamed the Energy Services of America Staff 401k Retirement Savings Plan. The Plan is a defined contribution plan, subject to the provisions of the Employee Retirement Income
        Security Act of 1974 (ERISA), as amended. The Plan provides retirement benefits to all qualifying employees of Energy Services of America Corporation (Energy Services of America), C.J. Hughes Construction Company, Inc. (C.J. Hughes), Contractors
        Rental Corporation (Contractors Rental), Nitro Construction Services, Inc. (Nitro), SQP Construction Group, Inc. (SQP), West Virginia Pipeline Acquisition Co. (WV Pipeline), Tri-State Paving and Sealcoating Inc. (Tri-State Paving), and Ryan
        Construction Services Corporation (Ryan Construction), collectively referred to as the Employers. Qualifying employees, defined as all employees except those represented through a collective bargaining agreement, non-resident aliens,
        part-time/temporary/seasonal employees (employee whose regularly scheduled service is less than 1,000 hours), residents of Puerto Rico, and leased employees, become eligible to participate in the Plan after becoming at least 18 years of age with
        six months of service, as defined by the Plan. Entry dates are the first day of the plan year quarter coinciding with or next following date eligibility requirements are met. The Benefits Committee is responsible for oversight of the Plan,
        determines the appropriateness of the Plan&#8217;s investment offerings, and monitors investment performance. The Benefits Committee reports to the Energy Services of America Corporation Board of Directors.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">CONTRIBUTIONS - Participants may elect to contribute up to the maximum percentage of compensation, as defined by the Plan, subject to certain dollar limitations under the Internal Revenue Code (IRC). Participants who
        have attained age 50 before the end of the Plan year are eligible to make catch-up contributions. Participants also may contribute amounts representing distributions from other qualified defined benefit or defined contribution plans (rollover).
        Participants direct the investment of their contributions into various investment options offered by the Plan. The Plan currently offers mutual funds, collective investment trusts, and a unitized stock fund, the underlying assets of which consist
        primarily of Energy Services of America common stock. The Employers may make a discretionary matching contribution. Effective January 1, 2018, the Employers elected a discretionary match of 100% of the first 3% and 50% of the next 3% (up to 6%),
        not to exceed 4.5% of compensation as defined by the Plan. The Employers have elected to direct the investment of the discretionary matching contribution in a unitized stock fund consisting primarily of Energy Services of America common stock. The
        Employers may also make a discretionary profit-sharing contribution which would be allocated to qualifying participants using a pro-rata compensation based allocation formula. The Employers made no discretionary profit-sharing contributions during
        the year ended December 31, 2024.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">As of December 31, 2024 and 2023, there were no unallocated employee deferrals, employer match, and loan principal payments. However, there were $11,151, $7,517, and $804 of employee deferrals, employer match, and
        loan payments, respectively, in transit as of December 31, 2023.</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">7</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: justify;">
        <div style="text-align: center;"> ENERGY SERVICES OF AMERICA<br>
        </div>
        <div style="text-align: center;">STAFF 401K RETIREMENT SAVINGS PLAN<br>
        </div>
        <div style="text-align: center;">NOTES TO FINANCIAL STATEMENTS<br>
        </div>
        <div style="text-align: center;">DECEMBER 31, 2024 AND 2023</div>
      </div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;">NOTE 1 - DESCRIPTION OF PLAN (Continued)</div>
      <div><br>
      </div>
      <div style="text-align: justify;">PARTICIPANT ACCOUNTS - An individual account has been established for each participant into which employee contributions, employer matching and profit sharing contributions, and investment earnings are accumulated.
        Participant accounts are charged with an allocation of administrative expenses that are paid by the Plan based on participant earnings, account balances, or specific transactions, as defined. The benefit to which a participant is entitled is the
        benefit that can be provided from the participant&#8217;s vested account.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">VESTING - All participants are 100% vested in their individual account balances derived from elective deferrals and rollover contributions, as well as earnings thereon. Employer matching and discretionary
        profit-sharing contributions are vested as follows: less than one year of service - 0%; one year of service - 25%, two years of service - 50%, three years of service - 75%, four or more years of service - 100%.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">NOTES RECEIVABLE FROM PARTICIPANTS - Participants may borrow from their fund accounts a minimum of $1,000 up to a maximum equal to the lesser of $50,000 or 50% of their account balance. Participants may only have
        three outstanding loans at any time. The loans are secured by the balance in the participant&#8217;s account and bear interest at rates of Wall Street Prime plus 2%. Principal and interest is paid ratably at least bi-weekly through payroll deductions.
        Interest rates ranged from 4.25% to 10.50% at December 31, 2024 and December 31, 2023.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">PAYMENT OF BENEFITS - In accordance with the Plan document, distribution of benefits upon the retirement, death, disability or termination of a participant, when requested, shall be made in the form of a lump-sum
        cash payment equal to the value of the participant&#8217;s vested interest in his or her account, or partial payments. Balances of $5,000 or less have an automatic lump-sum cash payment. In addition, the Plan allows for hardship distributions if certain
        criteria are met.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">FORFEITED ACCOUNTS - At December 31, 2024 and 2023, forfeited non-vested accounts totaled $15,873 and $4,102, respectively. Forfeited accounts are used to reduce the Employers&#8217; contributions or to pay administrative
        expenses of the Plan. During the year ended December 31, 2024, the Plan used $25,163 of forfeitures to pay administrative expenses and offset employer contributions.</div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div style="text-align: justify;">NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES</div>
      <div><br>
      </div>
      <div style="text-align: justify;">BASIS OF ACCOUNTING - The accompanying financial statements are prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">USE OF ESTIMATES - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect
        the reported amounts of assets and liabilities and changes therein, and disclosure of contingent assets and liabilities. Actual results could differ from those estimates.</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">8</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div>
        <div style="text-align: center;"> ENERGY SERVICES OF AMERICA<br>
        </div>
        <div style="text-align: center;">STAFF 401K RETIREMENT SAVINGS PLAN<br>
        </div>
        <div style="text-align: center;">NOTES TO FINANCIAL STATEMENTS<br>
        </div>
        <div style="text-align: center;">DECEMBER 31, 2024 AND 2023</div>
      </div>
      <div> <br>
      </div>
      <div>NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Continued)</div>
      <div><br>
      </div>
      <div style="text-align: justify;">INVESTMENT VALUATION AND INCOME RECOGNITION - The Plan&#8217;s investments are reported at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly
        transaction between market participants at the measurement date. The Plan&#8217;s Benefits Committee determines the Plan&#8217;s valuation policies utilizing information provided by the investment advisors and the trustee. See Note 3 for discussion of fair
        value measurements.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">Purchases and sales of securities are recorded on a trade-date basis. Dividends are recorded on the ex-dividend date. Interest income is recorded on the accrual basis. Net appreciation in fair value of investments
        includes the Plan&#8217;s gains and losses on investments bought and sold as well as held during the year.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">NOTES RECEIVABLE FROM PARTICIPANTS - Notes receivable from participants are reported at their unpaid principal balance plus any accrued but unpaid interest. Related fees are recorded as administrative expenses and
        are expensed when they are incurred. Delinquent participant loans are recorded as distributions on the basis of the terms of the Plan.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">BENEFIT PAYMENTS - Benefit payments are recorded when paid.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">ADMINISTRATIVE EXPENSES - Certain expenses of maintaining the Plan are paid directly by the Employers and are excluded from these financial statements. Fees related to the administration of notes receivable from
        participants, distribution processing, and recordkeeping expenses for specific investments are charged directly to the participant&#8217;s account and are included in administrative expenses. All other investment related expenses are included in net
        appreciation in fair value of investments.</div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div>NOTE 3 - FAIR VALUE MEASUREMENTS</div>
      <div><br>
      </div>
      <div style="text-align: justify;">The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted
        prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy under Financial Accounting Standards Board (FASB) Topic 820, <font style="font-style: italic;">Fair Value Measurement</font>, are described as follows:</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z99359742b10a4191a22d748446c059d8" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 54pt; vertical-align: top;">Level 1</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access.</div>
            </td>
          </tr>

      </table>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">9</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div>
        <div style="text-align: center;"> ENERGY SERVICES OF AMERICA<br>
        </div>
        <div style="text-align: center;">STAFF 401K RETIREMENT SAVINGS PLAN<br>
        </div>
        <div style="text-align: center;">NOTES TO FINANCIAL STATEMENTS<br>
        </div>
        <div style="text-align: center;">DECEMBER 31, 2024 AND 2023</div>
      </div>
      <div> <br>
      </div>
      <div>NOTE 3 - FAIR VALUE MEASUREMENTS (Continued)</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="ze29eb710bca6429887f3e207c9df4280" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 54pt; vertical-align: top;">Level 2</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>Inputs to the valuation methodology include: quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; inputs other than quoted prices that are
                observable for the asset or liability; inputs that are derived principally from or corroborated by observable market data by correlation or other means. If the asset or liability has a specified (contractual) term, the level 2 input must be
                observable for substantially the full term of the asset or liability.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z2fcafaec42dc498fa473fcca3c88111c" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 54pt; vertical-align: top;">Level 3</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>Inputs to the valuation methodology are unobservable and significant to the fair value measurement.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify;">The asset or liability&#8217;s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use
        of relevant observable inputs and minimize the use of unobservable inputs.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">Following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in the methodologies used at December 31, 2024 or 2023.</div>
      <div><br>
      </div>
      <div style="text-align: justify;"><font style="font-style: italic;">Mutual funds - </font>Valued at the daily closing price as reported by the fund. Mutual funds held by the Plan are open-end mutual funds that are registered with the U.S. Securities
        and Exchange Commission (SEC). These funds are required to publish their daily net asset value (NAV) and to transact at that price. The mutual funds held by the Plan are deemed to be actively traded.</div>
      <div><br>
      </div>
      <div style="text-align: justify;"><font style="font-style: italic;">Unitized Stock Fund</font> - Consists of Energy Services of America common stock and cash held in money market funds. The underlying assets are valued using the closing price
        reported on the active market on which Energy Services of America common stock is traded, and the quoted redemption price and recent transaction prices, with no discounts for credit quality or liquidity restrictions, for money market funds.</div>
      <div><br>
      </div>
      <div style="text-align: justify;"><font style="font-style: italic;">Collective investment trust - capital preservation fund:</font> A capital preservation fund that is composed primarily of fully benefit-responsive investment contracts that are
        valued at the NAV of units of the bank collective trust. The NAV is used as a practical expedient to estimate fair value. This practical expedient would not be used if it is determined to be probable that the fund will sell the investment for an
        amount different from the reported NAV. Participant transactions (purchases and sales) may occur daily. If the Plan initiates a full redemption of the collective trust, the issuer reserves the right to require 12 months' notification in order to
        ensure that securities liquidations will be carried out in an orderly business manner.</div>
      <div><br>
      </div>
      <div style="text-align: justify;"><font style="font-style: italic;">Collective investment trust - government obligation:</font> Seeks current income consistent with stability of principal by investing in a portfolio of U.S. Treasury and government
        securities maturing in 397 days or less and repurchase agreements collateralized fully by U.S. Treasury and government securities. The NAV is used as a practical expedient to estimate fair value. This practical expedient would not be used if it is
        determined to be probable that the fund will sell the investment for an amount different from the reported NAV. Participant transactions (purchases and sales) may occur daily. If the Plan initiates a full redemption of the collective trust, the
        issuer reserves the right to require 12 months' notification in order to ensure that securities liquidations will be carried out in an orderly business manner.</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">10</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div>
        <div style="text-align: center;"> ENERGY SERVICES OF AMERICA<br>
        </div>
        <div style="text-align: center;">STAFF 401K RETIREMENT SAVINGS PLAN<br>
        </div>
        <div style="text-align: center;">NOTES TO FINANCIAL STATEMENTS<br>
        </div>
        <div style="text-align: center;">DECEMBER 31, 2024 AND 2023</div>
      </div>
      <div> <br>
      </div>
      <div>NOTE 3 - FAIR VALUE MEASUREMENTS (Continued)</div>
      <div><br>
      </div>
      <div style="text-align: justify;">The preceding methods described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, although the Plan believes its valuation
        methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the
        reporting date.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">The following table sets forth by level, within the fair value hierarchy, the Plan's assets at fair value as of December 31, 2024 and 2023. Classification within the fair value hierarchy table is based on the lowest
        level of any input that is significant to the fair value measurement.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="zd5ec280005964bd2a9bfeae5bcbeeb98" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 37.99%; vertical-align: bottom;">&#160;</td>
            <td style="width: 62.01%; vertical-align: bottom; border-bottom: #000000 2px solid;" colspan="7">
              <div style="text-align: center;">Fair Value at December 31, 2024</div>
            </td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: bottom;">&#160;</td>
            <td style="width: 14.22%; vertical-align: bottom; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">Level 1</div>
            </td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">Level 2</div>
            </td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">Level 3</div>
            </td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">Total</div>
            </td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: bottom;">
              <div>Investments in the fair value hierarchy</div>
            </td>
            <td style="width: 14.22%; vertical-align: bottom;">&#160;</td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: top;">
              <div style="text-indent: 9pt;">Mutual funds</div>
            </td>
            <td style="width: 14.22%; vertical-align: top;">
              <div style="text-align: right; margin-right: 3.6pt;">$&#160;&#160; 14,302,455</div>
            </td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">
              <div style="text-align: right; margin-right: 3.6pt;">$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
            </td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">
              <div style="text-align: right; margin-right: 3.6pt;">$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
            </td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">
              <div style="text-align: right; margin-right: 3.6pt;">$ 14,302,455</div>
            </td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-indent: 9pt;">Unitized stock fund</div>
            </td>
            <td style="width: 14.22%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: right; margin-right: 3.6pt;">8,334,536</div>
            </td>
            <td style="width: 2.43%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.27%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.86%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: right; margin-right: 3.6pt;">8,334,536</div>
            </td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: top;">&#160;</td>
            <td style="width: 14.22%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">22,636,991</div>
            </td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">22,636,991</div>
            </td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: top;">
              <div>Investments measured at NAV (a)</div>
            </td>
            <td style="width: 14.22%; vertical-align: top;">&#160;</td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: top;">
              <div style="text-indent: 9pt;">Collective investment trusts</div>
            </td>
            <td style="width: 14.22%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">1,192,046</div>
            </td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: bottom;">&#160;</td>
            <td style="width: 14.22%; vertical-align: top;">&#160;</td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: bottom;">
              <div>Investments at fair value</div>
            </td>
            <td style="width: 14.22%; vertical-align: top; border-bottom: #000000 4px double;">
              <div style="text-align: right; margin-right: 3.6pt;">$&#160;&#160; 22,636,991</div>
            </td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 4px double;">
              <div style="text-align: right; margin-right: 3.6pt;">$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
            </td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 4px double;">
              <div style="text-align: right; margin-right: 3.6pt;">$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
            </td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 4px double;">
              <div style="text-align: right; margin-right: 3.6pt;">$ 23,829,037</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z4fc0e741aceb43938571979d974be85b" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 37.99%; vertical-align: bottom;">&#160;</td>
            <td style="width: 62.01%; vertical-align: bottom; border-bottom: #000000 2px solid;" colspan="7">
              <div style="text-align: center;">Fair Value at December 31, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: bottom;">&#160;</td>
            <td style="width: 14.22%; vertical-align: bottom; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">Level 1</div>
            </td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">Level 2</div>
            </td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">Level 3</div>
            </td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">Total</div>
            </td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: bottom;">
              <div>Investments in the fair value hierarchy</div>
            </td>
            <td style="width: 14.22%; vertical-align: bottom;">&#160;</td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: top;">
              <div style="text-indent: 9pt;">Mutual funds</div>
            </td>
            <td style="width: 14.22%; vertical-align: middle;">
              <div style="text-align: right; margin-right: 3.6pt;">$&#160;&#160; 10,215,502</div>
            </td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">
              <div style="text-align: right; margin-right: 3.6pt;">$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
            </td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">
              <div style="text-align: right; margin-right: 3.6pt;">$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
            </td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: middle;">
              <div style="text-align: right; margin-right: 3.6pt;">$ 10,215,502</div>
            </td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: top;">
              <div style="text-indent: 9pt;">Unitized stock fund</div>
            </td>
            <td style="width: 14.22%; vertical-align: middle; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">4,553,615</div>
            </td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: middle; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">4,553,615</div>
            </td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: top;">&#160;</td>
            <td style="width: 14.22%; vertical-align: middle; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">14,769,117</div>
            </td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: middle; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">14,769,117</div>
            </td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: top;">
              <div>Investments measured at NAV (a)</div>
            </td>
            <td style="width: 14.22%; vertical-align: middle;">&#160;</td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: top;">
              <div style="text-indent: 9pt;">Collective investment trusts</div>
            </td>
            <td style="width: 14.22%; vertical-align: middle; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">&#8212;</div>
            </td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: right; margin-right: 3.6pt;">1,112,324</div>
            </td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: bottom;">&#160;</td>
            <td style="width: 14.22%; vertical-align: middle;">&#160;</td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 37.99%; vertical-align: bottom;">
              <div>Investments at fair value</div>
            </td>
            <td style="width: 14.22%; vertical-align: middle; border-bottom: #000000 4px double;">
              <div style="text-align: right; margin-right: 3.6pt;">$&#160;&#160; 14,769,117</div>
            </td>
            <td style="width: 2.43%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 4px double;">
              <div style="text-align: right; margin-right: 3.6pt;">$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
            </td>
            <td style="width: 2.27%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 4px double;">
              <div style="text-align: right; margin-right: 3.6pt;">$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
            </td>
            <td style="width: 2.86%; vertical-align: top;">&#160;</td>
            <td style="width: 13.41%; vertical-align: top; border-bottom: #000000 4px double;">
              <div style="text-align: right; margin-right: 3.6pt;">$ 15,881,441</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>
        <table cellspacing="0" cellpadding="0" id="zc3fc0100139b439580741e66d8dfe5b9" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 36pt; vertical-align: top; text-align: right;">
                <div style="text-align: left;">(a)</div>
              </td>
              <td style="width: auto; vertical-align: top;">
                <div style="text-align: justify;">In accordance with FASB Topic 820, certain investments that were measured at NAV per share (or its equivalent) have not been classified in the fair value hierarchy. The fair value amounts presented in this
                  table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the statements of net assets available for benefits.</div>
              </td>
            </tr>

        </table>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">11</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: justify;">
        <div style="text-align: center;"> ENERGY SERVICES OF AMERICA<br>
        </div>
        <div style="text-align: center;">STAFF 401K RETIREMENT SAVINGS PLAN<br>
        </div>
        <div style="text-align: center;">NOTES TO FINANCIAL STATEMENTS<br>
        </div>
        <div style="text-align: center;">DECEMBER 31, 2024 AND 2023</div>
      </div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;">NOTE 3 - FAIR VALUE MEASUREMENTS (Continued)</div>
      <div style="text-align: justify;"><br>
      </div>
      <div style="text-align: justify;">INVESTMENTS MEASURED USING NAV PER SHARE AS PRACTICAL EXPEDIENT</div>
      <div><br>
      </div>
      <div style="text-align: justify;">The following table summarizes investments for which fair value is measured using the NAV per share practical expedient as of December 31, 2024 and 2023. There are no participant redemption restrictions for these
        investments; the redemption notice period is applicable only to the Plan.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z70a3340cc4fe46ca9a8cc47cf97123cf" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 29.81%; vertical-align: top;">&#160;</td>
            <td style="width: 12.28%; vertical-align: top;">&#160;</td>
            <td style="width: 13.78%; vertical-align: top;">&#160;</td>
            <td style="width: 0.26%; vertical-align: top;">&#160;</td>
            <td style="width: 13.35%; vertical-align: top;">&#160;</td>
            <td style="width: 2.13%; vertical-align: top;">&#160;</td>
            <td style="width: 14.19%; vertical-align: top;">
              <div style="text-align: center;">Redemption</div>
            </td>
            <td style="width: 14.19%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 29.81%; vertical-align: top;">&#160;</td>
            <td style="width: 12.28%; vertical-align: top;">&#160;</td>
            <td style="width: 13.78%; vertical-align: top;">&#160;</td>
            <td style="width: 0.26%; vertical-align: top;">&#160;</td>
            <td style="width: 13.35%; vertical-align: top;">&#160;</td>
            <td style="width: 2.13%; vertical-align: top;">&#160;</td>
            <td style="width: 14.19%; vertical-align: top;">
              <div style="text-align: center;">Frequency</div>
            </td>
            <td style="width: 14.19%; vertical-align: top;">
              <div style="text-align: center;">Redemption</div>
            </td>
          </tr>
          <tr>
            <td style="width: 29.81%; vertical-align: top;">&#160;</td>
            <td style="width: 12.28%; vertical-align: top;">&#160;</td>
            <td style="width: 13.78%; vertical-align: top;">&#160;</td>
            <td style="width: 0.26%; vertical-align: top;">&#160;</td>
            <td style="width: 13.35%; vertical-align: top;">
              <div style="text-align: center;">Unfunded</div>
            </td>
            <td style="width: 2.13%; vertical-align: top;">&#160;</td>
            <td style="width: 14.19%; vertical-align: top;">
              <div style="text-align: center;">(If Currently</div>
            </td>
            <td style="width: 14.19%; vertical-align: top;">
              <div style="text-align: center;">Notice</div>
            </td>
          </tr>
          <tr>
            <td style="width: 29.81%; vertical-align: top;">&#160;</td>
            <td style="width: 26.06%; vertical-align: top; border-bottom: #000000 2px solid;" colspan="2">
              <div style="text-align: center;">Fair Value</div>
            </td>
            <td style="width: 0.26%; vertical-align: top;">&#160;</td>
            <td style="width: 13.35%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">Commitments</div>
            </td>
            <td style="width: 2.13%; vertical-align: top;">&#160;</td>
            <td style="width: 14.19%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">Eligible)</div>
            </td>
            <td style="width: 14.19%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">Period</div>
            </td>
          </tr>
          <tr>
            <td style="width: 29.81%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 12.28%; vertical-align: top; border-bottom: 2px solid black;">
              <div style="text-align: center;">2024</div>
            </td>
            <td style="width: 13.78%; vertical-align: top; border-bottom: 2px solid black;">
              <div style="text-align: center;">2023</div>
            </td>
            <td style="width: 0.26%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 13.35%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 2.13%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 28.39%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
              <div style="text-align: center;">2024 and 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 29.81%; vertical-align: top;">&#160;</td>
            <td style="width: 12.28%; vertical-align: top;">&#160;</td>
            <td style="width: 13.78%; vertical-align: top;">&#160;</td>
            <td style="width: 0.26%; vertical-align: top;">&#160;</td>
            <td style="width: 13.35%; vertical-align: top;">&#160;</td>
            <td style="width: 2.13%; vertical-align: top;">&#160;</td>
            <td style="width: 14.19%; vertical-align: top;">&#160;</td>
            <td style="width: 14.19%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 29.81%; vertical-align: top;">
              <div>Collective investment trusts</div>
            </td>
            <td style="width: 12.28%; vertical-align: top;">
              <div style="text-align: right; margin-right: 3.6pt;">$ 1,192,046</div>
            </td>
            <td style="width: 13.78%; vertical-align: top;">
              <div style="text-align: right; margin-right: 3.6pt;">$ 1,112,324</div>
            </td>
            <td style="width: 0.26%; vertical-align: top;">&#160;</td>
            <td style="width: 13.35%; vertical-align: top;">
              <div style="text-align: right; margin-right: 3.6pt; margin-left: 3.6pt;">n/a</div>
            </td>
            <td style="width: 2.13%; vertical-align: top;">&#160;</td>
            <td style="width: 14.19%; vertical-align: top;">
              <div style="text-align: center;">Daily</div>
            </td>
            <td style="width: 14.19%; vertical-align: top;">
              <div style="text-align: center;">12 months</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div><br>
      </div>
      <div style="text-align: justify;">NOTE 4 - TAX STATUS</div>
      <div><br>
      </div>
      <div style="text-align: justify;">The Internal Revenue Service has determined by a letter dated November 30, 2020, that the volume submitter plan and related trust are designed in accordance with applicable sections of the IRC. Although the volume
        submitter plan has been amended and restated since receiving the determination letter, the Plan Administrator and the Plan's tax counsel believe that the Plan and related trust are designed and are currently being operated in compliance with the
        applicable requirements of the IRC and therefore, believe that the Plan is qualified, and the related trust is tax-exempt.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the Plan and recognize a tax liability if the Plan has taken an uncertain position
        that more likely than not would not be sustained upon examination by the IRS. The Plan Administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2024, there are no uncertain positions taken or
        expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are no audits for any tax periods in progress. The Plan
        Administrator believes the Plan is no longer subject to income tax examinations for years prior to 2021.</div>
      <div><br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">12</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: justify;">
        <div style="text-align: center;"> ENERGY SERVICES OF AMERICA<br>
        </div>
        <div style="text-align: center;">STAFF 401K RETIREMENT SAVINGS PLAN<br>
        </div>
        <div style="text-align: center;">NOTES TO FINANCIAL STATEMENTS<br>
        </div>
        <div style="text-align: center;">DECEMBER 31, 2024 AND 2023</div>
      </div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;">NOTE 5 - RELATED-PARTY AND PARTY-IN-INTEREST TRANSACTIONS</div>
      <div><br>
      </div>
      <div style="text-align: justify;">Effective January 1, 2015, the Employers have elected to invest their matching contributions in a unitized stock fund which holds primarily Energy Services of America common stock. The Plan held 148,803 and 170,162
        shares of Energy Services Unitized Stock Fund, or $8,334,536 and $4,553,615 in Energy Services Unitized Stock Fund at December 31, 2024 and 2023, respectively. There were $357 of dividends received on the Energy Services Unitized Stock Fund during
        2024. During 2024, the Plan purchased 28,457 shares of Energy Services Unitized Stock Fund for an aggregate cost of $1,117,743 and sold 46,932 shares of Energy Services Unitized Stock Fund for proceeds of $1,924,443. In addition, participants may
        elect to direct the investment of other contributions, including their deferrals, to be invested in the Energy Services Unitized Stock Fund. Accordingly, these are related-party transactions. Fees incurred by the Plan for the investment management
        services are included in net appreciation in fair value of investments, as they are paid through revenue sharing, rather than a direct payment. In addition, the Employers pay directly any other fees related to the Plan&#8217;s operation and perform
        various administrative functions at no cost to the Plan. Notes receivable from participants also qualify as exempt party-in-interest transactions.</div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div style="text-align: justify;">NOTE 6 - PLAN TERMINATION</div>
      <div><br>
      </div>
      <div style="text-align: justify;">Although they have not expressed any intent to do so, the Employers have the right under the Plan to discontinue their contributions at any time and to terminate the Plan, subject to the provisions of ERISA. In the
        event of Plan termination, participants would become 100 percent vested in their employer contributions. There are currently no plans to terminate the Plan.</div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div style="text-align: justify;">NOTE 7 - RISKS AND UNCERTAINTIES</div>
      <div><br>
      </div>
      <div style="text-align: justify;">The Plan invests in various investment securities. Investment securities are exposed to various risks such as interest rate, credit, and overall market volatility risks. Market risks include global events which could
        impact the value of investment securities, such as a pandemic or international conflict. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities
        will occur in the near term and that such changes could materially affect participants&#8217; account balances and the amounts reported in the statements of net assets available for benefits. As of December 31, 2024, the Plan had investments of
        approximately $8,334,536 million that were concentrated in one fund. As of December 31, 2023, the Plan had investments of approximately $4,553,615 million that were concentrated in one fund.</div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">13</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: justify;">
        <div style="text-align: center;"> ENERGY SERVICES OF AMERICA<br>
        </div>
        <div style="text-align: center;">STAFF 401K RETIREMENT SAVINGS PLAN<br>
        </div>
        <div style="text-align: center;">NOTES TO FINANCIAL STATEMENTS<br>
        </div>
        <div style="text-align: center;">DECEMBER 31, 2024 AND 2023</div>
      </div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;">NOTE 8 - DELINQUENT PARTICIPANT CONTRIBUTIONS</div>
      <div><br>
      </div>
      <div style="text-align: justify;">For the years ended December 31, 2021, 2022 and 2023 the Employers did not remit certain participant contributions and loan repayments to the Plan on a timely basis as defined by the Department of Labor's Rules and
        Regulations for Reporting and Delinquent Participant Contributions Disclosure under ERISA. Untimely remittances identified on the Schedule of Delinquent Participant Contributions, which totaled $38,475, $126,840, and $180,321 for the years ended
        December 31, 2021, 2022 and 2023, respectively, were corrected outside of the Department of Labor Voluntary Fiduciary Correction Program in 2024. Additionally, the Employers compensated participants for lost earnings resulting from the delay in
        these participant contributions and loan repayments which occurred as part of the corrective action.</div>
      <div><br>
      </div>
      <div style="text-align: justify;">For the year ended December 31, 2024, the Employers did not remit certain participant contributions and loan repayments to the Plan on a timely basis as defined by the Department of Labor's Rules and Regulations for
        Reporting and Delinquent Participant Contributions Disclosure under ERISA. Untimely remittances identified on the Schedule of Delinquent Participant Contributions totaled $242,618, of which $187,471 were corrected outside of the Department of Labor
        Voluntary Fiduciary Correction Program in 2025. Additionally, the Employers compensated participants for lost earnings resulting from the delay in these participant contributions and loan repayments which occurred as part of the corrective action.&#160;
        Untimely contributions of $55,147 are expected to be corrected outside of the Department of Labor Voluntary Fiduciary Correction Program in 2025.&#160; The Employers will compensate participants for lost earnings resulting from the delay in these
        participant contributions and loan repayments which will occur as part of the corrective action.</div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div style="text-align: justify;">NOTE 9 - SUBSEQUENT EVENT</div>
      <div><br>
      </div>
      <div style="text-align: justify;">The Company has evaluated subsequent events since the financial statement date through June 30, 2025 the date the financial statements were issued and determined that there are no items to record or disclose.</div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">14</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div style="text-align: center;">SUPPLEMENTAL SCHEDULES</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">15</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">
        <table cellspacing="0" cellpadding="0" id="ze9c67bba2fb74e39a5912f54bfb75605" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 77.58%; vertical-align: top;" colspan="6" rowspan="1">
                <div style="text-align: center;">ENERGY SERVICES OF AMERICA STAFF 401K RETIREMENT SAVINGS PLAN</div>
              </td>
            </tr>
            <tr>
              <td style="width: 34.2%; vertical-align: top;" rowspan="1" colspan="6">
                <div style="text-align: center;">EIN: 20-4606266, Plan Number 002</div>
              </td>
            </tr>
            <tr>
              <td style="width: 66.37%; vertical-align: top;" colspan="6" rowspan="1">
                <div style="text-align: center;">Schedule H, Line 4a - Schedule of Delinquent Participant Contributions</div>
              </td>
            </tr>
            <tr>
              <td style="width: 55.17%; vertical-align: top;" colspan="6" rowspan="1">
                <div style="text-align: center;">For the Year Ended December 31, 2024</div>
              </td>
            </tr>
            <tr>
              <td style="width: 34.2%; vertical-align: top;">&#160;</td>
              <td style="width: 20.98%; vertical-align: top;">&#160;</td>
              <td style="width: 11.2%; vertical-align: top;">&#160;</td>
              <td style="width: 11.21%; vertical-align: top;">&#160;</td>
              <td style="width: 11.21%; vertical-align: top;">&#160;</td>
              <td style="width: 11.21%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 34.2%; vertical-align: top;">&#160;</td>
              <td style="width: 20.98%; vertical-align: top;">&#160;</td>
              <td style="width: 11.2%; vertical-align: top;">&#160;</td>
              <td style="width: 11.21%; vertical-align: top;">&#160;</td>
              <td style="width: 11.21%; vertical-align: top;">&#160;</td>
              <td style="width: 11.21%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 34.2%; vertical-align: top;">&#160;</td>
              <td style="width: 20.98%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: center;"> <br>
                </div>
                <div style="text-align: center;">Participant Contributions Transferred Late to the Plan</div>
              </td>
              <td style="width: 33.62%; vertical-align: top; border-bottom: #000000 2px solid;" colspan="3">
                <div style="text-align: center;"> <br>
                </div>
                <div style="text-align: center;">Total that Constitute Nonexempt Prohibited Transactions</div>
              </td>
              <td style="width: 11.21%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: center;">Total Fully Corrected Under VFCP and PTE 2002-51</div>
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            </tr>
            <tr>
              <td style="width: 34.2%; vertical-align: top;">&#160;</td>
              <td style="width: 20.98%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: center;">Check here if Late Participant Loan Repayments are included</div>
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              <td style="width: 11.2%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: center;">Contributions Not Fully Corrected</div>
              </td>
              <td style="width: 11.21%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div style="text-align: center;">Contributions Corrected Outside VFCP</div>
              </td>
              <td style="width: 22.42%; vertical-align: top; border-bottom: #000000 2px solid;" colspan="2">
                <div style="text-align: center;"> <br>
                </div>
                <div style="text-align: center;">Contributions Pending Correction in VFCP</div>
              </td>
            </tr>
            <tr>
              <td style="width: 34.2%; vertical-align: top;">
                <div>Participant Contributions Transferred Late to the Plan for the Year Ended December 31, 2021</div>
              </td>
              <td style="width: 20.98%; vertical-align: top;">
                <div style="text-align: center;">x</div>
              </td>
              <td style="width: 11.2%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160; &#8212;</div>
              </td>
              <td style="width: 11.21%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; 38,475</div>
              </td>
              <td style="width: 11.21%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160;&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
              </td>
              <td style="width: 11.21%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160;&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160; &#8212;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 34.2%; vertical-align: top;">
                <div>Participant Contributions Transferred Late to the Plan for the Year Ended December 31, 2022</div>
              </td>
              <td style="width: 20.98%; vertical-align: top;">
                <div style="text-align: center;">x</div>
              </td>
              <td style="width: 11.2%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160; &#8212;</div>
              </td>
              <td style="width: 11.21%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; 126,840</div>
              </td>
              <td style="width: 11.21%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160; &#8212;</div>
              </td>
              <td style="width: 11.21%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 34.2%; vertical-align: top;">
                <div>Participant Contributions Transferred Late to the Plan for the Year Ended December 31, 2023</div>
              </td>
              <td style="width: 20.98%; vertical-align: top;">
                <div style="text-align: center;">x</div>
              </td>
              <td style="width: 11.2%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160; &#8212;</div>
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              <td style="width: 11.21%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; 180,321</div>
              </td>
              <td style="width: 11.21%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160;&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
              </td>
              <td style="width: 11.21%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212; </div>
              </td>
            </tr>
            <tr>
              <td style="width: 34.2%; vertical-align: top;">
                <div>Participant Contributions Transferred Late to the Plan for the Year ended December 31, 2024</div>
              </td>
              <td style="width: 20.98%; vertical-align: top;">
                <div style="text-align: center;">x</div>
              </td>
              <td style="width: 11.2%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 55,147</div>
              </td>
              <td style="width: 11.21%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; 187,471</div>
              </td>
              <td style="width: 11.21%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160;&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
              </td>
              <td style="width: 11.21%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#8212;</div>
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            <tr>
              <td style="width: 34.2%; vertical-align: top;">&#160;</td>
              <td style="width: 20.98%; vertical-align: top;">&#160;</td>
              <td style="width: 11.2%; vertical-align: top;">&#160;</td>
              <td style="width: 11.21%; vertical-align: top;">&#160;</td>
              <td style="width: 11.21%; vertical-align: top;">&#160;</td>
              <td style="width: 11.21%; vertical-align: top;">&#160;</td>
            </tr>

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        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">16</font></div>
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          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
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      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">
        <table cellspacing="0" cellpadding="0" id="zc9078d0d93fa4b7585738476206f0794" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 77.52%; vertical-align: top;" colspan="5" rowspan="1">
                <div style="text-align: center;">ENERGY SERVICES OF AMERICA STAFF 401K RETIREMENT SAVINGS PLAN</div>
              </td>
            </tr>
            <tr>
              <td style="width: 77.52%; vertical-align: top;" colspan="5" rowspan="1">
                <div style="text-align: center;">EIN: 20-4606266, Plan Number 002</div>
              </td>
            </tr>
            <tr>
              <td style="width: 77.52%; vertical-align: top;" colspan="5" rowspan="1">
                <div style="text-align: center;">Schedule H, Line 4i - Schedule of Assets (Held at End of Year)</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;" rowspan="1" colspan="5">
                <div style="text-align: center;">December 31, 2024</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">&#160;</td>
              <td style="width: 52%; vertical-align: top;">&#160;</td>
              <td style="width: 6.93%; vertical-align: top;">&#160;</td>
              <td style="width: 15.55%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">&#160;</td>
              <td style="width: 52%; vertical-align: top;">&#160;</td>
              <td style="width: 6.93%; vertical-align: top;">&#160;</td>
              <td style="width: 15.55%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top; border-bottom: 2px solid black;">
                <div style="text-align: center; font-weight: bold;">(a)</div>
              </td>
              <td style="width: 22.48%; vertical-align: top; border-bottom: 2px solid black;">
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              <td style="width: 52%; vertical-align: top; border-bottom: 2px solid black;">
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              </td>
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                <div style="text-align: center; font-weight: bold;">(d) Cost</div>
              </td>
              <td style="width: 15.55%; vertical-align: top; border-bottom: 2px solid black;">
                <div style="text-align: center; font-weight: bold;">(e) Current Value</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">&#160;</td>
              <td style="width: 52%; vertical-align: top;">&#160;</td>
              <td style="width: 6.93%; vertical-align: top;">&#160;</td>
              <td style="width: 15.55%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top; border-bottom: 2px solid black;">
                <div>Mutual Funds</div>
              </td>
              <td style="width: 52%; vertical-align: top;">&#160;</td>
              <td style="width: 6.93%; vertical-align: top;">&#160;</td>
              <td style="width: 15.55%; vertical-align: top;">&#160;</td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Retirement Target 2040</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
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              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160; 2,281,521</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Growth Index Fund Admiral Shares</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;1,934,951</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;500 Index Fund Admiral Class</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;1,494,878</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Retirement Target 2030</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;1,400,842</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;High Dividend Yield Index Fund Admiral</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;649,121</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Retirement Target 2035</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;630,017</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Retirement Target 2045</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;568,214</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Retirement Target 2050</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;556,186</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Retirement Target 2020</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;508,451</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Retirement Target Income</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;478,309</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Small-Cap Index Fund Admiral Shares</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;389,035</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Mid-Cap Value Index Fund Admiral Shares</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;381,622</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Retirement Target 2025</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;354,117</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Mid-Cap Index Fund Admiral Shares</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;352,552</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;T. Rowe Price</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;U.S. Small-Cap Growth Equity Fund</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;331,331</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;Vanguard</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;High-Yield Corporate Fund Admiral Shares</div>
              </td>
              <td style="width: 6.93%; vertical-align: top;">
                <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;**</div>
              </td>
              <td style="width: 15.55%; vertical-align: top;">
                <div style="text-align: right;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;307,693</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">
                <div>&#160;JP Morgan</div>
              </td>
              <td style="width: 52%; vertical-align: top;">
                <div>&#160;Mid-Cap Growth Fund</div>
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              <td style="width: 22.48%; vertical-align: top;">&#160;</td>
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              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">&#160;</td>
              <td style="width: 52%; vertical-align: top;">&#160;</td>
              <td style="width: 6.93%; vertical-align: top;">&#160;</td>
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              <td style="width: 52%; vertical-align: top;">&#160;</td>
              <td style="width: 6.93%; vertical-align: top;">&#160;</td>
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            <tr>
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              <td style="width: 22.48%; vertical-align: top;">&#160;</td>
              <td style="width: 52%; vertical-align: top;">&#160;</td>
              <td style="width: 6.93%; vertical-align: top;">&#160;</td>
              <td style="width: 15.55%; vertical-align: top;">&#160;</td>
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            <tr>
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              <td style="width: 6.93%; vertical-align: top;">&#160;</td>
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            <tr>
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            <tr>
              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">&#160;</td>
              <td style="width: 52%; vertical-align: top;">&#160;</td>
              <td style="width: 6.93%; vertical-align: top;">&#160;</td>
              <td style="width: 15.55%; vertical-align: top;">&#160;</td>
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              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">&#160;</td>
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              <td style="width: 3.04%; vertical-align: top;">&#160;</td>
              <td style="width: 22.48%; vertical-align: top;">&#160;</td>
              <td style="width: 52%; vertical-align: top;">&#160;</td>
              <td style="width: 6.93%; vertical-align: top;">&#160;</td>
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            <tr>
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                <div>** Cost information is not required for participant-directed investments.</div>
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        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">17</font></div>
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    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
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    <div><br>
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    <div style="text-align: justify; text-indent: 36pt;"><font style="font-style: italic;">The Plan.&#160; </font>Pursuant to the requirements of the Securities Exchange Act of 1934, the trustees (or other persons who administer the employee benefit plan) have
      duly caused this annual report to be signed on its behalf by the undersigned hereunto duly authorized.</div>
    <div><br>
    </div>
    <div><br>
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        </tr>
        <tr>
          <td style="width: 44.94%; vertical-align: top;">&#160;</td>
          <td style="width: 10.14%; vertical-align: top;">&#160;</td>
          <td style="width: 44.93%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 44.94%; vertical-align: top;">&#160;</td>
          <td style="width: 10.14%; vertical-align: top;">&#160;</td>
          <td style="width: 44.93%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 44.94%; vertical-align: top;">&#160;</td>
          <td style="width: 10.14%; vertical-align: top;">&#160;</td>
          <td style="width: 44.93%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 44.94%; vertical-align: top;">&#160;</td>
          <td style="width: 10.14%; vertical-align: top;">&#160;</td>
          <td style="width: 44.93%; vertical-align: top;">&#160;</td>
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            <div style="text-align: justify;">Date: June 30, 2025</div>
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            <div style="text-align: right;">By:&#160;&#160; <br>
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        </tr>
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    <div>
      <div style="text-align: center; margin-bottom: 8pt; font-weight: bold;">EXHIBIT INDEX</div>
      <div style="margin-bottom: 8pt;"><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z5be981e64270416d9c6ece332ac694f4" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
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              <div style="text-align: center; font-weight: bold;">Exhibit Number</div>
            </td>
            <td style="width: 77.86%; vertical-align: top;">
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          </tr>
          <tr>
            <td style="width: 22.14%; vertical-align: top;">
              <div style="text-align: center;"><a href="ex23-1_11k2024.htm">23.1</a></div>
            </td>
            <td style="width: 77.86%; vertical-align: top;">
              <div><a href="ex23-1_11k2024.htm">Consent of Urish Popeck &amp; Co., LLC</a></div>
            </td>
          </tr>

      </table>
      <div style="margin-bottom: 8pt;"><br>
      </div>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
  </div>
  <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">19</font></div>
</body>
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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>ex23-1_11k2024.htm
<DESCRIPTION>CONSENT OF URISH POPECK & CO., LLC
<TEXT>
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    <div style="text-align: right; font-family: 'Times New Roman',Times,serif; font-weight: bold;">EXHIBIT 23.1</div>
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    <div style="text-align: center;"><u>Consent of Independent Registered Public Accounting Firm</u></div>
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    <div>We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-212234) of Energy Services of America Corporation of our report dated June 30, 2025, relating to the financial statements and supplemental
      schedules of the Energy Services of America Staff 401k Retirement Savings Plan which appear in this Form 11-K for the year ended December 31, 2024.</div>
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    <div><u>/s/ Urish Popeck &amp; Co., LLC</u></div>
    <div>Pittsburgh, Pennsylvania</div>
    <div>June 30, 2025</div>
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