Smith Midland Corp. Files Q1 2024 10-Q

Ticker: SMID · Form: 10-Q · Filed: Jun 11, 2024

Sentiment: neutral

Topics: 10-Q, quarterly-report, financials

TL;DR

SMID Q1 2024 10-Q filed. Financials out.

AI Summary

Smith Midland Corp. reported its first quarter 2024 results, filing a 10-Q on June 11, 2024. The company's financial performance for the period ending March 31, 2024, is detailed in this report. Specific financial figures and operational details are provided within the filing.

Why It Matters

This filing provides investors and analysts with the official financial performance data for Smith Midland Corp. for the first quarter of 2024, enabling informed investment decisions.

Risk Assessment

Risk Level: low — This is a routine quarterly filing providing financial updates and does not indicate any immediate or significant new risks.

Key Numbers

Key Players & Entities

FAQ

What is the filing date of this 10-Q report?

The filing date of this 10-Q report is 20240611.

What is the period of report for this 10-Q filing?

The conformed period of report for this 10-Q filing is 20240331.

What is the Central Index Key for Smith Midland Corp?

The Central Index Key for Smith Midland Corp is 0000924719.

What is the SIC code for Smith Midland Corp?

The Standard Industrial Classification code for Smith Midland Corp is [3272] CONCRETE PRODUCTS, EXCEPT BLOCK & BRICK.

What is the company's fiscal year end?

The company's fiscal year ends on 1231.

Filing Stats: 4,583 words · 18 min read · ~15 pages · Grade level 15.1 · Accepted 2024-06-11 16:16:06

Key Financial Figures

Filing Documents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION Page

Financial Statements (Unaudited)

Item 1. Financial Statements (Unaudited) 3 Condensed Consolidated Balance Sheets 3 Condensed Consolidated Statements of Income (Loss) 5 Condensed Consolidated Statements of Stockholders' Equity 6 Condensed Consolidated Statements of Cash Flows 7 Notes to Condensed Consolidated Financial Statements 8

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

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 15

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk 22

Controls and Procedures

Item 4. Controls and Procedures 22

OTHER INFORMATION

PART II. OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings 23

Risk Factors

Item 1A. Risk Factors 23

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 23

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 23

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 23

Other Information

Item 5. Other Information 23

Exhibits

Item 6. Exhibits 24

Signatures

Signatures 25 2 Table of Contents P ART I — FINANCIAL INFORMATION I TEM 1. Financial Statements S mith-Midland Corporation and Subsidiaries Condensed Consolidated Balance Sheets (in thousands, except share and per share data) ASSETS March 31, 2024 (Unaudited) December 31, 2023 Current assets Cash $ 6,801 $ 9,175 Accounts receivable, net Trade - billed (less allowances of approximately $ 953 and $ 806 , respectively), including contract retentions 20,055 17,209 Trade - unbilled 637 525 Inventories, net Raw materials 2,939 2,329 Finished goods 4,012 2,821 Prepaid expenses 1,246 1,266 Total current assets 35,690 33,325 Property and equipment, net 28,826 27,680 Other assets 337 343 Total assets $ 64,853 $ 61,348 The accompanying notes are an integral part of the condensed consolidated financial statements. 3 Table of Contents Smith-Midland Corporation and Subsidiaries Condensed Consolidated Balance Sheets (in thousands, except share and per share data) (continued) LIABILITIES AND STOCKHOLDERS' EQUITY March 31, 2024 (Unaudited) December 31, 2023 Current liabilities Accounts payable - trade $ 6,944 $ 7,336 Accrued expenses and other liabilities 1,900 831 Deferred revenue 3,217 2,717 Accrued compensation 871 1,203 Accrued income taxes 831 473 Operating lease liabilities 34 43 Current maturities of notes payable 640 636 Customer deposits 2,950 2,779 Total current liabilities 17,387 16,018 Deferred revenue 5,572 4,424 Operating lease liabilities — 2 Notes payable - less current maturities 4,931 5,092 Deferred tax liability 1,650 1,651 Total liabilities 29,540 27,187 Stockholders' equity Preferred stock, $.01 par value; authorized 1,000,000 shares, none issued and outstanding — — Common stock, $.01 par value; authorized 8,000,000 shares; 5,349,599 and 5,349,599 issued and 5,308,679 and 5,3

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