Southland Holdings, Inc. Files 2023 Annual Report (10-K)

Ticker: SLND-WT · Form: 10-K · Filed: Mar 4, 2024 · CIK: 1883814

Sentiment: neutral

Topics: 10-K, Southland Holdings, Annual Report, Financials, Corporate Filings

TL;DR

<b>Southland Holdings, Inc. has filed its 2023 10-K annual report, detailing financial positions and corporate history.</b>

AI Summary

Southland Holdings, Inc. (SLND-WT) filed a Annual Report (10-K) with the SEC on March 4, 2024. Southland Holdings, Inc. filed its 10-K report for the fiscal year ending December 31, 2023. The company's principal business address is 1100 Kubota Drive, Grapevine, TX 76051. Southland Holdings, Inc. was formerly known as Legato Merger Corp. II, with a name change effective September 17, 2021. The filing includes details on preferred stock (Series B and Series A) and common stock for the fiscal year 2023. Key financial statement components such as retained earnings, noncontrolling interest, and additional paid-in capital are detailed as of December 31, 2023.

Why It Matters

For investors and stakeholders tracking Southland Holdings, Inc., this filing contains several important signals. This 10-K filing provides a comprehensive overview of Southland Holdings, Inc.'s financial health and operational status for the fiscal year 2023, crucial for investors assessing the company's performance and future prospects. The report details historical corporate changes, including the name change from Legato Merger Corp. II, which is important context for understanding the company's evolution and identity.

Risk Assessment

Risk Level: low — Southland Holdings, Inc. shows low risk based on this filing. The filing is a standard 10-K annual report, which typically contains routine financial and operational disclosures without immediate red flags.

Analyst Insight

Review the detailed financial statements and risk factors within the 10-K to understand Southland Holdings, Inc.'s performance and potential challenges.

Key Numbers

Key Players & Entities

FAQ

When did Southland Holdings, Inc. file this 10-K?

Southland Holdings, Inc. filed this Annual Report (10-K) with the SEC on March 4, 2024.

What is a 10-K filing?

A 10-K is a comprehensive annual financial report required by the SEC, covering audited financials, business operations, risk factors, and management discussion. This particular 10-K was filed by Southland Holdings, Inc. (SLND-WT).

Where can I read the original 10-K filing from Southland Holdings, Inc.?

You can access the original filing directly on the SEC's EDGAR system. The filing is publicly available and includes all exhibits and attachments submitted by Southland Holdings, Inc..

What are the key takeaways from Southland Holdings, Inc.'s 10-K?

Southland Holdings, Inc. filed this 10-K on March 4, 2024. Key takeaways: Southland Holdings, Inc. filed its 10-K report for the fiscal year ending December 31, 2023.. The company's principal business address is 1100 Kubota Drive, Grapevine, TX 76051.. Southland Holdings, Inc. was formerly known as Legato Merger Corp. II, with a name change effective September 17, 2021..

Is Southland Holdings, Inc. a risky investment based on this filing?

Based on this 10-K, Southland Holdings, Inc. presents a relatively low-risk profile. The filing is a standard 10-K annual report, which typically contains routine financial and operational disclosures without immediate red flags.

What should investors do after reading Southland Holdings, Inc.'s 10-K?

Review the detailed financial statements and risk factors within the 10-K to understand Southland Holdings, Inc.'s performance and potential challenges. The overall sentiment from this filing is neutral.

Key Dates

Filing Stats: 4,426 words · 18 min read · ~15 pages · Grade level 14.6 · Accepted 2024-03-04 17:24:51

Key Financial Figures

Filing Documents

Business

Business 3 Item 1A.

Risk Factors

Risk Factors 10 Item 1B. Unresolved Staff Comments 30 Item 1C. Cybersecurity 30 Item 2.

Properties

Properties 31 Item 3.

Legal Proceedings

Legal Proceedings 31 Item 4. Mine Safety Disclosures 31 PART II 31 Item 5. Market for Registrant's Common Equity, Related Stockholder Matters, and Issuer Purchases of Equity Securities 31 Item 6. Reserved 32 Item 7.

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 32 Item 7A.

Quantitative and Qualitative Disclosures about Market Risk

Quantitative and Qualitative Disclosures about Market Risk 44 Item 8.

Financial Statements and Supplementary Data

Financial Statements and Supplementary Data 44 Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 44 Item 9A.

Controls and Procedures

Controls and Procedures 44 Item 9B. Other Information 45 Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 45 PART III Item 10. Directors, Executive Officers and Corporate Governance 46 Item 11.

Executive Compensation

Executive Compensation 52 Item 12.

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 56 Item 13. Certain Relationships and Related Transactions, and Director Independence 58 Item 14. Principal Accountant Fees and Services 61 PART IV Item 15. Exhibits and Financial Statement Schedules 63 Item 16. Form 10-K Summary 65 Index to Consolidated Financial Statements F-1 i Table of Contents Unless otherwise stated in this Annual Report on Form 10-K (this "Annual Report"), references to the "Company," "our," "us," "we," or "Southland" refer to Southland Holdings, Inc. CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS This Annual Report includes forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 (the " Securities Act"), as amended, and Section 21E of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). These statements are based on the reasonable beliefs and assumptions of our management. Forward-looking statements are inherently subject to risks, uncertainties and assumptions. Generally, statements that are not historical facts, including statements concerning possible or assumed future actions, business strategies, events or results of operations, are forward-looking statements. These statements may be preceded by, followed by or include the words "believes," "estimates," "expects," "projects," "forecasts," "may," "will," "should," "seeks," "plans," "scheduled," "anticipates," "intends" or similar expressions. Forward-looking statements contained in this Annual Report include, but are not limited to, statements about our ability to: Access, collect and use personal data about consumers; Execute our business strategy, including monetization of services provided and expansions in and into existing and new lines of business; Anticipate the impact of the novel coronavirus ("COVID-19") pandemic and its effect on our business and financial condition; Manage risks associate

Business

Item 1. Business Overview Southland is a diverse leader in specialty infrastructure construction with roots dating back to 1900. The end markets for which we provide services cover a broad spectrum of specialty services within infrastructure construction. We design and construct projects in the bridges, tunnels, communications, transportation and facilities, marine, steel structures, water and wastewater treatment, and water pipelines end markets. Southland is based in Grapevine, Texas. It is the parent company of Johnson Bros. Corporation, American Bridge Company, Oscar Renda Contracting, Southland Contracting, Mole Constructors, and Heritage Materials. With the combined capabilities of these six subsidiaries, Southland has become a diversified industry leader with projects spanning North America in various end markets. In the second quarter of 2023, Southland decided to discontinue certain types of projects in its Materials & Paving business line ("M&P") and sold assets related to producing large scale concrete and asphalt. M&P is reported in the Transportation segment. The Company will not be pursuing production of concrete and asphalt products for use on self-performed paving projects where the majority of the scope of work contains large-scale concrete and asphalt production or sale of asphalt and concrete products to third parties. This operational shift will allow the Company to better focus its resources on more profitable lines of business. Reportable Segments We manage Southland in two distinct segments: Civil and Transportation. Our Civil segment operates throughout North America and specializes in services that include the design and construction of water pipeline, pump stations, lift stations, water and wastewater treatment plants, concrete and structural steel, outfall, and tunneling. Our Transportation segment operates throughout North America and specializes in services that include the design and construction of bridges, roadways, marine

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