Comfort Systems USA (FIX) 8-K/A Financial Statements and Exhibits

Exhibit 99.4

Financial Statements

June 30, 2010

COLONIALWEBB CONTRACTORS COMPANY

Balance Sheet

June 30, 2010

Assets
Current assets:
Cash and cash equivalents	$	28,559,776
Accounts receivable - net	34,286,988
Costs and estimated earnings in excess of billings	4,543,644
Prepaid expenses and other current assets	976,618
Inventory	624,685
Service work in progress	1,314,693
Total current assets	70,306,404
Long-term assets:
Cash surrender value of life insurance	19,600
Property and equipment - net	10,039,200
Total long-term assets	10,058,800
Total assets	$	80,365,204
Liabilities and Stockholders’ Equity
Current liabilities:
Current portion of long-term debt	$	2,921,570
Accounts payable	10,553,645
Accrued liabilities	4,321,768
Accrued compensation	5,804,270
Billings in excess of costs and estimated earnings	12,240,632
Total current liabilities	35,841,885
Long-term liabilities:
Deferred compensation	2,076,398
Long-term debt - less current portion	4,825,833
Total long-term liabilities	6,902,231
Total liabilities	42,744,116
Stockholders’ equity	37,621,088
	$	80,365,204

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COLONIALWEBB CONTRACTORS COMPANY

Statement of Income

Six Months Ended June 30, 2010

Revenue	$	92,313,724
Cost of Revenue	67,330,816
Gross profit	24,982,908
Operating expenses	17,615,049
Income from operations	7,367,859
Other income (expense):
Interest income	167,251
Other income	9,440
Interest expense	(181,354		)
Gain on sale of equipment	52,192
Total other expense	47,529
Net income	$	7,415,388

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COLONIALWEBB CONTRACTORS COMPANY

Statement of Stockholders’ Equity

Six Months Ended June 30, 2010

									Accumulated
				Additional					Other			Total
	Common Stock			Paid-In		Retained			Comprehensive			Stockholders’
	Shares	Amount		Capital		Earnings			Loss			Equity
Balance, December 31, 2009	115,903	$	115,903	$	15,992,217	$	17,773,317		$	(14,961	)	$	33,866,476
Net income	—	—		—		7,415,388			—			7,415,388
Dividends paid	—	—		—		(3,675,737		)	—			(3,675,737		)
Other comprehensive loss:
Change in unrealized loss on interest rate swap	—	—		—		—			14,961			14,961
Balance, June 30, 2010	115,903	$	115,903	$	15,992,217	$	21,512,968		$	—		$	37,621,088
Common stock authorized	150,000

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COLONIALWEBB CONTRACTORS COMPANY

Statement of Cash Flows

Six Months Ended June 30, 2010

Cash flows from operating activities:
Net income	$	7,415,388
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	1,482,957
Gain on sale of equipment	(52,192		)
Increase in cash surrender value of life insurance	(19,600		)
Changes in operating assets and liabilities:
Accounts receivable - net	290,819
Costs and estimated earnings in excess of billings	319,952
Prepaid expenses and other current assets	40,236
Inventory	132,874
Service work in progress	(927,569		)
Accounts payable	141,164
Accrued liabilities	(190,670		)
Accrued compensation	(2,753,006		)
Billings in excess of costs and estimated earnings	(646,972		)
Net cash provided by operating activities	5,233,381
Cash flows from investing activities:
Purchases of property and equipment	(1,239,762		)
Proceeds from sale of property and equipment	109,817
Net cash used in investing activities	(1,129,945		)
Cash flows from financing activities:
Payments on debt	(1,255,556		)
Proceeds from borrowings of long-term debt	940,707
Dividends paid	(3,675,737		)
Net cash used in financing activities	(3,990,586		)
Net increase in cash	112,850
Cash and cash equivalents, beginning of period	28,446,926
Cash and cash equivalents, end of period	$	28,559,776
Supplemental disclosure of cash flow information:
Cash paid for interest	$	138,642

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