Smith Midland Corp. Files Q3 2024 10-Q

Ticker: SMID · Form: 10-Q · Filed: Nov 14, 2024

Sentiment: neutral

Topics: 10-Q, quarterly-report, financials

TL;DR

SMID 10-Q filed Nov 14, 2024. Q3 2024 results are in.

AI Summary

Smith Midland Corp. reported its Q3 2024 results, filing a 10-Q on November 14, 2024. The company's fiscal year ends on December 31st. Specific financial figures for the period ending September 30, 2024, are detailed within the filing.

Why It Matters

This filing provides investors with the latest financial performance and operational details for Smith Midland Corp. for the third quarter of 2024.

Risk Assessment

Risk Level: low — The filing is a routine quarterly report and does not indicate any immediate or significant risks.

Key Numbers

Key Players & Entities

FAQ

What is the reporting period for this 10-Q filing?

The conformed period of report is 20240930, indicating the third quarter of 2024.

When was this 10-Q filed?

This 10-Q was filed on 20241114.

What is Smith Midland Corp.'s fiscal year end?

Smith Midland Corp.'s fiscal year ends on 1231.

What is the SEC file number for Smith Midland Corp.?

The SEC file number is 001-13752.

What is the SIC code for Smith Midland Corp.?

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

Filing Stats: 4,554 words · 18 min read · ~15 pages · Grade level 16 · Accepted 2024-11-14 16:17:01

Key Financial Figures

Filing Documents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION Page Item 1.

Financial Statements (Unaudited)

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 Item 2.

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

Management's Discussion and Analysis of Financial Condition and Results of Operations 14 Item 3.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 22 Item 4.

Controls and Procedures

Controls and Procedures 22

OTHER INFORMATION

PART II. OTHER INFORMATION Item 1.

Legal Proceedings

Legal Proceedings 23 Item 1A.

Risk Factors

Risk Factors 23 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 23 Item 3. Defaults Upon Senior Securities 23 Item 4. Mine Safety Disclosures 23 Item 5. Other Information 23 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 (Unaudited) (in thousands, except share and per share data) ASSETS September 30, 2024 December 31, 2023 Current assets Cash $ 9,013 $ 9,175 Accounts receivable, net Trade - billed (less allowances of approximately $ 1,077 and $ 806 , respectively), including contract retentions 17,822 17,209 Trade - unbilled 914 525 Inventories, net Raw materials 2,244 2,329 Finished goods 3,998 2,821 Refundable income taxes 23 — Prepaid expenses 979 1,266 Total current assets 34,993 33,325 Property and equipment, net 31,189 27,680 Other assets 444 343 Total assets $ 66,626 $ 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 (Unaudited) (in thousands, except share and per share data) (continued) LIABILITIES AND STOCKHOLDERS' EQUITY September 30, 2024 December 31, 2023 Current liabilities Accounts payable - trade $ 5,427 $ 7,336 Accrued expenses and other liabilities 852 831 Deferred revenue 2,792 2,717 Accrued compensation 1,381 1,203 Accrued income taxes — 473 Operating lease liabilities 13 43 Current maturities of notes payable 651 636 Customer deposits 1,492 2,779 Total current liabilities 12,608 16,018 Deferred revenue 7,401 4,424 Operating lease liabilities — 2 Notes payable - less current maturities 4,630 5,092 Deferred tax liability 1,650 1,651 Total liabilities 26,289 27,187 Stockholders' equity Preferred stock, $ 0.01 par value; authorized 1,000,000 shares, none issued and outstanding — — Common stock, $ 0.01 par value; authorized 8,000,000 shares; 5,346

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