Energy Services of America (ESOA) 8-K/A Completion of Acquisition or Disposition of Assets

Exhibit 99.2

TRI-STATE PAVING & SEALCOATING, LLC

Balance Sheets

	March 31,			March 31,
	2022			2021
Assets
Current Assets
Cash and cash equivalents	$	1,336,933		$	1,379,285
Accounts Receivable-Trade		264,787			415,693
Other Receivables		406,618			-
Prepaid expenses and other		247,767			228,343
Total Current Assets		2,256,105			2,023,321
Property, Plant, and Equipment, at cost		7,500,537			7,165,572
less Accumulated Depreciation		(3,719,110	)		(3,437,420	)
		3,781,427			3,728,152
Total Assets	$	6,037,532		$	5,751,473
Liabilities and Stockholders' Equity
Current Liabilities
Current Maturities of Long Term Debt	$	318,679		$	598,661
Accounts Payable		250,334			171,201
Accrued Expenses and other Current Liabilities		261,115			129,132
Total Current Liabilities		830,128			898,994
Long Term Debt, Non-current Portion		857,290			1,554,610
Total Liabilities		1,687,418			2,453,604
Stockholders' Equity
Retained Earnings		4,350,114			3,297,869
Total Stockholders' Equity		4,350,114			3,297,869
Total Liabilities & Stockholders' Equity	$	6,037,532		$	5,751,473

TRI-STATE PAVING & SEALCOATING, LLC

Statements of Income

	Three Months Ended			Three Months Ended
	March 31,			March 31,
	2022			2021
Total Revenue	$	1,458,479		$	1,039,211
Cost of Revenues		1,549,438			1,219,574
Gross loss		(90,959	)		(180,363	)
Selling and administrative expenses		494,758			405,871
Loss from operations		(585,717	)		(586,234	)
Other income (expense)
Gain on sale of equipment		9,595			45,403
Net loss	$	(576,122	)	$	(540,832	)