Energy Services of America (ESOA) 10-K 28 Dec 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2018	Dec. 01, 2018	Mar. 31, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	Energy Services of America CORP
Entity Central Index Key	1,357,971
Trading Symbol	esoa
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--09-30
Entity Filer Category	Non-accelerated Filer
Entity Well-Known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		14,086,849
Entity Public Float			$ 6,133,063
Document Type	10-K
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Ex Transition Period	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Current assets
Cash and cash equivalents	$ 1,053,247	$ 1,663,222
Accounts receivable-trade	22,227,555	23,140,272
Allowance for doubtful accounts	(83,885)	(108,200)
Retainages receivable	4,919,351	3,773,892
Other receivables	266,179	96,242
Costs and estimated earnings in excess of billings on uncompleted contracts	5,353,375	5,350,884
Prepaid expenses and other	4,117,276	4,044,731
Assets of discontinued operations	12,303	12,303
Total current assets	37,865,401	37,973,346
Property, plant and equipment, at cost	48,278,427	48,436,122
less accumulated depreciation	(31,462,438)	(29,243,614)
Total fixed assets	16,815,989	19,192,508
Long-term notes receivable		137,281
Total assets	54,681,390	57,303,135
Current liabilities
Current maturities of long-term debt	3,221,268	4,562,918
Lines of credit and short term borrowings	6,069,247	9,432,968
Accounts payable	6,204,870	5,522,143
Accrued expenses and other current liabilities	4,272,844	4,302,611
Billings in excess of costs and estimated earnings on uncompleted contracts	3,261,201	2,173,965
Income tax payable	545,237
Liabilities of discontinued operations	28,671	28,671
Total current liabilities	23,603,338	26,023,276
Long-term debt, less current maturities	6,468,630	9,702,483
Deferred income taxes payable	1,328,375	446,557
Total liabilities	31,400,343	36,172,316
Shareholders' equity
Preferred stock, $.0001 par value Authorized 1,000,000 shares, 206 issued and outstanding at September 30, 2018 and 2017
Common stock, $.0001 par value Authorized 50,000,000 shares 14,839,836 issued and 14,194,517 outstanding at September 30, 2018 and 14,839,836 issued and 14,239,836 outstanding at September 30, 2017	1,484	1,484
Treasury stock, 645,319 shares at September 30, 2018 and 600,000 at September 30, 2017	(65)	(60)
Additional paid in capital	61,239,470	61,289,260
Retained earnings (deficit)	(37,959,842)	(40,159,865)
Total shareholders' equity	23,281,047	21,130,819
Total liabilities and shareholders' equity	$ 54,681,390	$ 57,303,135

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Sep. 30, 2018	Sep. 30, 2017
Statement Of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	206	206
Preferred stock, shares outstanding	206	206
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	14,839,836	14,839,836
Common stock, shares outstanding	14,194,517	14,239,836
Treasury stock, shares	645,319	600,000

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Revenue	$ 135,482,771	$ 140,495,726
Cost of revenues	123,833,517	132,711,810
Gross profit	11,649,254	7,783,916
Selling and administrative expenses	7,728,182	7,401,769
Income from operations	3,921,072	382,147
Other income (expense)
Interest income	132,342
Other nonoperating income (expense)	(174,576)	(162,422)
Interest expense	(916,675)	(833,424)
Gain on sale of equipment	456,894	145,575
Other income (expense), Total	(502,015)	(850,271)
Income (loss) before income taxes	3,419,057	(468,124)
Income tax expense (benefit)	910,034	(80,368)
Net income (loss)	2,509,023	(387,756)
Dividends on preferred stock	309,000	309,000
Net income (loss) available to common shareholders	$ 2,200,023	$ (696,756)
Weighted average shares outstanding-basic (in shares)	14,234,571	14,239,836
Weighted average shares-diluted (in shares)	17,667,904	14,239,836
Earnings (loss) per share available to common shareholders (in dollars per share)	$ 0.155	$ (0.049)
Earnings (loss) per share-diluted available to common shareholders (in dollars per share)	$ 0.125	$ (0.049)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net income (loss)	$ 2,509,023	$ (387,756)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation expense	4,209,056	3,235,362
Gain on sale of equipment	(456,894)	(145,575)
Provision for deferred taxes	(139,467)	(80,368)
Decrease in contracts receivable	888,402	893,860
(Increase) decrease in retainage receivable	(1,145,459)	2,036,582
(Increase) decrease in other receivables	(32,656)	10,595
(Increase) decrease in cost and estimated earnings in excess of billings on uncompleted contracts	(2,491)	602,934
Decrease (increase) in prepaid expenses	948,740	(1,559,630)
Increase in accounts payable	682,727	515,716
Decrease in accrued expenses	(29,767)	(1,630,960)
Increase (decrease) in billings in excess of cost and estimated earnings on uncompleted contracts	1,087,236	(1,236,583)
Increase (decrease) in income taxes payable	545,237	(1,076,440)
Net cash provided by operating activities	9,063,687	1,177,737
Cash flows from investing activities:
Investment in property and equipment	(1,883,126)	(2,788,272)
Proceeds from sales of property and equipment	544,595	275,122
Net cash used in investing activities	(1,338,531)	(2,513,150)
Cash flows from financing activities:
Dividends on common stock		(696,117)
Preferred dividends paid	(309,000)	(309,000)
Treasury stock purchased by company	(49,795)
Borrowings on lines of credit and short term debt, net of (repayments)	(3,363,721)	3,200,025
Principal payments on long term debt	(4,612,615)	(3,012,063)
Net cash used in financing activities	(8,335,131)	(817,155)
Decrease in cash and cash equivalents	(609,975)	(2,152,568)
Cash and cash equivalents beginning of period	1,675,525	3,828,093
Cash and cash equivalents end of period	1,065,550	1,675,525
Supplemental schedule of noncash investing and financing activities:
Purchases of property & equipment under financing agreements	37,112	7,019,467
Insurance premiums financed	3,130,859	3,524,350
Accrued dividends on preferred stock	77,250	77,250
Cash paid during the year for:
Interest	916,675	833,424
Income taxes	$ 346,065	$ 1,578,334

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($)	Common Stock	Preferred Stock		Additional Paid in Capital	Retained Earnings (deficit)	Treasury Stock	Total
Balance at Sep. 30, 2016	$ 1,484		[1]	$ 61,289,260	$ (38,766,992)	$ (60)	$ 22,523,692
Balance (in shares) at Sep. 30, 2016	14,239,836	206
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)					(387,756)		(387,756)
Accrued preferred dividends					(309,000)		(309,000)
Dividends on common stock ($0.05 per share on 13,922,336 shares; 317,500 common shares are part of preferred units and were not eligible for the common dividend)					(696,117)		(696,117)
Balance at Sep. 30, 2017	$ 1,484		[1]	61,289,260	(40,159,865)	(60)	21,130,819
Balance (in shares) at Sep. 30, 2017	14,239,836	206
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)					2,509,023		2,509,023
Accrued preferred dividends					(309,000)		(309,000)
Treasury stock purchased by company				(49,790)		(5)	(49,795)
Treasury stock purchased by company (in shares)	(45,319)
Balance at Sep. 30, 2018	$ 1,484		[1]	$ 61,239,470	$ (37,959,842)	$ (65)	$ 23,281,047
Balance (in shares) at Sep. 30, 2018	14,194,517	206
[1]	(*) Less than $1.00

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parentheticals) - $ / shares	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2018
Statement of Stockholders' Equity [Abstract]
Dividends on common stock (in dollars per share)	$ 0.05
Number of common shares	13,922,336
Preferred units dividend	317,500
Preferred Stock, price per share		$ 1

BUSINESS AND ORGANIZATION

BUSINESS AND ORGANIZATION	12 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
BUSINESS AND ORGANIZATION	1. BUSINESS AND ORGANIZATION: Energy Services of America Corporation (“Energy Services” or “Company”) was formed in 2006 as a special purpose acquisition corporation, or blank check company. On August 15, 2008, Energy Services completed the acquisitions of S.T. Pipeline, Inc. (“S.T. Pipeline”) and C.J. Hughes Construction Company, Inc. (“C.J. Hughes”). Wholly owned subsidiary C.J. Hughes is a general contractor primarily engaged in pipeline construction for utility companies. C.J. Hughes operates primarily in the mid-Atlantic region of the United States. Contractors Rental Corporation (“Contractors Rental”), a wholly owned subsidiary of C.J. Hughes provides union building trade employees for projects managed by C.J. Hughes. Nitro Construction Services, Inc. (“Nitro”), a wholly owned subsidiary of C.J. Hughes, is an electrical and mechanical contractor that provides its services to the power, chemical and automotive industries. Nitro operates primarily in the mid-Atlantic region of the United States. Pinnacle Technical Solutions, Inc. (“Pinnacle”), a wholly owned subsidiary of Nitro, operates as a data storage facility within Nitro’s office building. Pinnacle is supported by Nitro and has no employees of its own. All the C.J. Hughes, Nitro, and Contractors Rental production personnel are union members of various related construction trade unions and are subject to collective bargaining agreements that expire at varying time intervals. S.T. Pipeline engaged in the construction of natural gas pipelines for utility companies in various states, mostly in the mid-Atlantic area of the country. On May 14, 2013, the Company liquidated the operation of S.T. Pipeline and realized $1.9 million from the sale of assets. The financial position and results of operations of S.T. Pipeline have been presented as discontinued operations in the accompanying financial statements for all presented periods.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Principles of Consolidation The consolidated financial statements of Energy Services include the accounts of Energy Services and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Unless the context requires otherwise, references to Energy Services include Energy Services and its consolidated subsidiaries. Use of Estimates and Assumptions The preparation of financial statements, in conformity with accounting principles generally accepted in the United States of America, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and loss during the reporting period. Actual results could differ materially from those estimates. Cash and Cash Equivalents Energy Services considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Fair Value Measurements The Fair Value Measurements and Disclosures Topic Under the FASB’s authoritative guidance on fair value measurements, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Fair Value Measurements Topic of the FASB Accounting Standards Codification establishes a three-level hierarchy for fair value measurements based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. As noted above, there is a three-level valuation hierarchy for disclosure of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The three levels are defined as follows: Level 1 Level 2 Level 3 A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying amount for borrowings under the Company’s revolving credit facility approximates fair value because of the variable market interest rate charged to the Company for these borrowings. The fair value of the Company’s long term fixed-rate debt to unrelated parties was estimated using a discounted cash flow analysis and a yield rate that was estimated based on the borrowing rates currently available to the Company for bank loans with similar terms and maturities. The fair value of the aggregate principal amount of the Company’s fixed-rate debt of $10.3 million at September 30, 2018 was $10.2 million. The fair value of the aggregate principal amount of the Company’s fixed-rate debt of $23.7 million at September 30, 2017 was $23.6 million. The Company uses fair value measurements on a non-recurring basis in its assessment of goodwill and long-lived assets held and used. In accordance with its annual impairment test during the quarter ended September 30, 2012, the Company recorded a goodwill impairment charge of $36.9 million, which represented the entire amount of goodwill carried on the Company’s balance sheet. The fair value measurements were calculated using unobservable inputs, using a weighted average of the discounted cash flow approach and two market approach analyses, all of which are classified as Level 3 within the fair value hierarchy. The amount and timing of future cash flows was based on our most recent operational budgets. The Company uses the assistance of third-party specialists to develop valuation assumptions. Refer to Note 4, Goodwill and Intangible Assets, for further information. All receivables and payables are carried at net realizable value which approximates fair value because of their short duration to maturity. Accounts Receivable and Allowance for Doubtful Accounts The Company provides an allowance for doubtful accounts when collection of an account or note receivable is considered doubtful, and receivables are written off against the allowance when deemed uncollectible. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer’s access to capital, the customer’s willingness or ability to pay, general economic conditions and the ongoing relationship with the customer. Retainage billed but not paid pursuant to contract provisions will be due upon completion of the contracts. Based on the Company’s experience management considers all amounts classified as retainage receivable to be collectible. All retainage receivable amounts are expected to be collected within the next fiscal year. Property and Equipment Property and equipment are recorded at cost. Costs which extend the useful lives or increase the productivity of the assets are capitalized, while normal repairs and maintenance that do not extend the useful life or increase productivity of the asset are expensed as incurred. Property and equipment are depreciated principally on the straight-line method over the estimated useful lives of the assets: buildings 39 years; operating equipment and vehicles 5-7 years; and office equipment, furniture and fixtures 5-7 years. Goodwill and Other Intangibles The Company’s goodwill was acquired in two separate purchase transactions that were consummated on August 15, 2008. The Company selected July 1 for its annual impairment testing date, which is the first day of the fourth fiscal quarter. In accordance with U.S. Generally Accepted Accounting Principles, goodwill was to be tested for impairment between annual testing dates if an event occurred or circumstances changed that would have more likely than not reduced the fair value of a reporting unit below its carrying amount. An impairment charge of $36.9 million was recorded in the fourth fiscal quarter of 2012 as further disclosed in Note 4 to the financial statements. Impairment of Long-Lived Assets A long-lived asset shall be tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. If an evaluation is required, the estimated future undiscounted cash flows associated with the asset would be compared to the asset’s carrying amount to determine if a write-down to market value is required. Revenue Recognition Revenues from fixed price contracts are recognized using the percentage-of-completion method, measured by the percentage of costs incurred to date to total estimated costs at completion. These contracts provide for a fixed amount of revenues for the entire project. Such contracts provide that the customer accept completion of progress to date and compensate us for the services rendered, measured in terms of units installed, hours expended or some other measure of progress. Contract costs include all direct material, labor and subcontract costs and those indirect costs related to contract performance, such as indirect labor, tools and expendables. The cost estimates are based on the professional knowledge and experience of the Company’s engineers, project managers and financial professionals. Changes in job performance, job conditions, and others all affect the total estimated costs at completion. The effects of these changes are recognized in the period in which they occur. Provisions for the total estimated losses on uncompleted contracts are made in the period in which such losses are determined. The current asset “Costs and estimated earnings in excess of billings on uncompleted contracts” represents revenues recognized in excess of amounts billed for fixed price contracts. The current liability “Billings in excess of costs and estimated earnings on uncompleted contracts” represents billings in excess of revenues recognized for fixed price contracts. Revenue on all costs plus and time and material contracts are recognized when services are performed or when units are completed. Claims Claims are amounts in excess of the agreed contract price that a contractor seeks to collect from customers or others for customer-caused delays, errors in specifications and designs, contract terminations, change orders in dispute or unapproved as to both scope and price, or other causes of unanticipated additional costs. The Company records revenue on claims that have a high probability of success. Revenue from a claim is recorded only to the extent that contract costs relating to the claim have been incurred. Self Insurance The Company has its workers compensation, general liability and auto insurance through a captive insurance company. While the Company believes that this arrangement has been very beneficial in reducing and stabilizing insurance costs the Company does have to maintain a surety deposit to guarantee payments of premiums. The surety deposit had a balance of $2.1 million as of September 30, 2018, which is in “Prepaid expenses and other” on the Company’s Consolidated Balance Sheets. The surety deposit had a balance of $1.9 million as of September 30, 2017. Should the captive experience severe losses over an extended period, it could have a detrimental effect on the Company. Advertising All advertising costs are expensed as incurred. Total advertising expense was $101,000 and $102,000 for the years ended September 30, 2018 and 2017, respectively. Stock Compensation Plans The Company has issued restricted stock under its Long-Term Incentive Plan; however, there were no issuances in fiscal years 2018 or 2017. The Company accounts for its equity-based compensation as prescribed by U.S. Generally Accepted Accounting Principles for share-based payments. The Company has adopted a fair value-based method of accounting for employee equity-based plans, whereby compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period, which is usually the vesting period. As a result, compensation expense relating to stock compensation plans will be reflected in net income as part of “Salaries and employee benefits” on the Consolidated Statements of Income. Income Taxes The Company and all subsidiaries file a consolidated federal and various state income tax returns on a fiscal year basis. With few exceptions, the Company is no longer subject to U.S. federal, state, or local income tax examinations for years ending prior to September 30, 2015. The Company follows the liability method of accounting for income taxes in accordance with U.S. Generally Accepted Accounting Principles. Under this method, deferred tax assets and liabilities are recorded for future tax consequences of temporary differences between financial reporting and tax bases of assets and liabilities, and are measured using the enacted tax rates and laws that are expected to be in effect when the underlying assets or liabilities are recovered or settled. A valuation allowance is established to reduce deferred tax assets if it is more likely than not that a deferred tax asset will not be realized. U.S. GAAP also prescribes a comprehensive model for how companies should recognize, measure, present and disclose in their financial statements uncertain tax positions taken or to be taken on a tax return. Earnings Per Common Share Basic earnings per share is computed using the weighted average number of common shares outstanding during the year, and diluted earnings per share is computed using the weighted average number of common shares outstanding during the year adjusted for all potentially dilutive common stock equivalents, except in cases where the effect of the common stock equivalent would be anti-dilutive. Collective Bargaining Agreements Certain Energy Services subsidiaries are party to collective bargaining agreements with unions representing certain of their employees. The agreements require such subsidiaries to pay specified wages and provide certain benefits to the union employees. These agreements expire at various times and have typically been renegotiated and renewed on terms that are similar to the ones contained in the expiring agreements. Under certain collective bargaining agreements, the applicable Energy Services subsidiary is required to make contributions to multi-employer pension plans. If the subsidiary were to cease participation in one or more of these plans, a liability could potentially be assessed related to any underfunding of these plans. The amount of such assessment, were one to be made, cannot be reasonably estimated. Litigation Costs The Company reserves when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Litigation costs are expensed as incurred. Reclassifications Certain reclassifications have been made to the prior year end financial statements to conform to the classification adopted for the current year. New Accounting Pronouncements In August 2015, the FASB issued ASU 2015-14 which deferred the effective date of ASU 2014-09 for all entities by one year. In June 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This ASU will supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance, and creates a Topic 606 Revenue from Contracts with Customers. With the amendments in ASU 2015-14, ASU 2014-09 will be effective for the Company beginning after December 15, 2017, including interim periods. In September 2017, the FASB issued ASU 2017-13 which amends the early adoption date option for certain companies related to the adoption of ASU 2014-09. The Company expects that the adoption of ASU 2014-09 will not have a material impact on its financial statements or disclosure. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)”. ASU 2016-02 is effective for public business entities for fiscal years beginning after December 15, 2018 including interim periods within those fiscal years. Among other things, lessees will be required to recognize the following for all leases (except for short-term leases) at the commencement date: a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The Company expects that the adoption of ASU 2016-02 will not have a material impact on its financial statements or disclosure. In December 2016, the FASB issued ASU 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers”. The effective date of ASU 2016-20 is the same date that Topic 606 is effective for public entities for annual reporting periods beginning after December 15, 2017, including interim reporting periods therein. The amendments in ASU 2016-20 affect narrow aspects of the guidance issued in ASU 2014-09 including Loan Guarantee Fees, Contract Costs, Provisions for Losses on Construction-Type and Production-Type Contracts, Disclosure of Remaining Performance Obligations, Disclosure of Prior Period Performance Obligations, Contract Modifications, Contract Asset vs. Receivable, Refund Liability, and Advertising Costs. The Company expects that the adoption of ASU 2016-20 will not have a material impact on its financial statements; however, disclosures are expected to be more extensive.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Sep. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	3. DISCONTINUED OPERATIONS Due to organizational changes and operating losses incurred in fiscal year 2012, the Company decided to discontinue the operations of the wholly owned subsidiary S.T. Pipeline, Inc. The Company liquidated the assets of S.T. Pipeline on May 14, 2013. The net proceeds of $7,233,913 went to a designated bank group to reduce the balance on the Company’s Line of Credit (LOC) and term note balances. There were no operating results for S.T. Pipeline, Inc. for the years ended September 30, 2018 and 2017. The following table shows the components of asset and liabilities that are classified as discontinued operations in the Company’s consolidated balances sheets for the years ended September 30, 2018 and 2017. September 30, September 30, 2018 2017 Cash $ 12,303 $ 12,303 Assets of discontinued operations-current 12,303 12,303 Total assets of discontinued operations 12,303 12,303 Accrued expenses and other current liabilities 28,671 28,671 Liabilities of discontinued operations-current 28,671 28,671 Total liabilities of discontinued operations 28,671 28,671 Net liabilities $ (16,368 ) $ (16,368 ) The $29,000 in accrued expenses and other current liabilities at September 30, 2018 and 2017 represents a reserve for any unexpected expenses that may be incurred by the discontinued operation. As of September 30, 2018, the Company had paid all debts known to exist to the unsecured creditors of the discontinued operation. There were no cash flows from discontinued operations for years ended September 30, 2018 and 2017. The Company does not anticipate future cash flow activity from the discontinued operation.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	4. GOODWILL AND INTANGIBLE ASSETS In the fourth fiscal quarter of 2012, the Company recorded a goodwill impairment charge of $36.9 million, which represented the entire amount of goodwill carried on the Company’s balance sheet. The Company determined that its goodwill was impaired largely due to lower revenue and profitability associated with the Company’s long-term financial forecasts. The Company measured the amount of impairment by calculating the amount by which the carrying value exceeded the estimated fair value which was based on projected discounted cash flows (level 3). The fair value measurements were calculated using unobservable inputs, using a weighted average of the discounted cash flow approach and two market approach analyses. The amount and timing of future free cash flows was based on current operational budgets and long-range strategic plans. The Company used the assistance of third-party specialists to develop valuation assumptions. The Company’s operating losses in fiscal years 2011 and 2012 and the Forbearance Agreement existing at that time were considered in the cash flow analysis.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
ACCOUNTS RECEIVABLE	5. ACCOUNTS RECEIVABLE Activity in the Company’s allowance for doubtful accounts consists of the following: Year Ended September 30, 2018 2017 Continuing operations Balance at beginning of year $ 108,200 $ 133,500 Charged to expense - - Deductions for uncollectible receivables written off, net of recoveries (24,315 ) (25,300 ) Balance at end of year $ 83,885 $ 108,200

UNCOMPLETED CONTRACTS

UNCOMPLETED CONTRACTS	12 Months Ended
	Sep. 30, 2018
Contractors [Abstract]
UNCOMPLETED CONTRACTS	6. UNCOMPLETED CONTRACTS Costs, estimated earnings, and billings on uncompleted contracts are summarized as follows: Year Ended September 30, 2018 2017 Costs incurred on contracts in progress $ 154,793,209 $ 143,738,101 Estimated earnings, net of estimated losses 11,687,859 9,573,781 166,481,068 153,311,882 Less billings to date 164,388,894 150,134,963 $ 2,092,174 $ 3,176,919 Costs and estimated earnings in excess of billed on uncompleted contracts $ 5,353,375 $ 5,350,884 Less billings in excess of costs and estimated earnings on uncompleted contracts 3,261,201 2,173,965 $ 2,092,174 $ 3,176,919

CLAIMS

CLAIMS	12 Months Ended
	Sep. 30, 2018
Claims [Abstract]
CLAIMS	7. CLAIMS The Company does not have any claims receivable as of September 30, 2018. Claims receivable is a component of cost and estimated earnings in excess of billing.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	8. PROPERTY AND EQUIPMENT Property and equipment consist of the following: Year Ended September 30, 2018 2017 Land $ 2,333,106 $ 2,081,101 Buildings and leasehold improvements 4,761,019 4,361,550 Operating equipment and vehicles 40,434,150 41,373,376 Office equipment, furniture and fixtures 747,330 583,361 Assets not yet in service 2,822 36,734 48,278,427 48,436,122 Less accumulated depreciation 31,462,438 29,243,614 Property and equipment, net $ 16,815,989 $ 19,192,508

SHORT-TERM DEBT

SHORT-TERM DEBT	12 Months Ended
	Sep. 30, 2018
Short-Term Debt [Abstract]
SHORT-TERM DEBT	9. SHORT-TERM DEBT Short-term debt consists of the following: On March 21, 2018, the Company entered into a financing agreement (“Operating Line of Credit (2018)”) with United Bank, Inc. to provide the Company with a $15.0 million revolving line of credit. The interest rate on the line of credit is the “Wall Street Journal” Prime Rate (the index) with a floor of 4.99%. The effective date of this agreement was February 27, 2018 and it replaced the $15.0 million revolving line of credit (“Operating Line of Credit (2017)”) entered into with United Bank, Inc. effective February 27, 2017. The Company had borrowed $9.1 million against the Operating Line of Credit (2017) as of September 30, 2017 and repaid the balance in April 2018. The Company had borrowed $5.5 million against the Operating Line of Credit (2018) as of September 30, 2018 and had $7.0 million available to borrow per the Company’s borrowing base. Major items excluded from the borrowing base calculation are receivables from bonded jobs and retainage as well as all items greater than ninety (90) days old. Line of credit borrowings are collateralized by the Company’s accounts receivable. Cash available under the line is calculated based on 70.0% of the Company’s eligible accounts receivable. Major items excluded from the calculation are receivables from bonded jobs and retainage as well as items greater than 90 days old. Under the terms of the agreement, the Company must meet the following loan covenants to access the first $12.5 million: 1. Minimum tangible net worth of $17.0 million to be measured quarterly 2. Minimum traditional debt service coverage of 1.50x to be measured quarterly on a rolling twelve- month basis 3. Minimum current ratio of 1.50x to be measured quarterly 4. Maximum debt to tangible net worth ratio (“TNW”) of 1.50x to be measured semi-annually. Under the terms of the agreement, the Company must meet the following additional requirements for draw requests causing the borrowings to exceed $12.5 million: 1. Minimum tangible net worth of $19.0 million to be measured quarterly 2. Minimum traditional debt service coverage of 2.0x to be measured quarterly on a rolling twelve-month basis 3. Full review of accounts receivable aging report and work in progress. The results of the review shall be satisfactory to the lender in its sole and unfettered discretion. The Company was in compliance with all covenants for the $12.5 million Operating Line of Credit (2018) at September 30, 2018. The Company does not anticipate borrowing above that amount. The Company also finances insurance policy premiums on a short-term basis through a financing company. These insurance policies include: workers’ compensation, general liability, automobile, umbrella, and equipment policies. It is typical that the Company makes a down payment in January and finances the remaining premium amount over nine or ten monthly payments. In January 2018, The Company financed $3.1 million in insurance premium policies. At September 30, 2018, the balance of the remaining premiums to be paid was $570,000.

SHORT-TERM AND LONG-TERM DEBT

SHORT-TERM AND LONG-TERM DEBT	12 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
SHORT-TERM AND LONG-TERM DEBT	10. SHORT-TERM AND LONG-TERM DEBT A summary of short-term and long-term debt as of September 30, 2018 and 2017 is as follows: 2018 2017 Line of credit payable to bank, monthly interest at 4.99%, final payment due by February 27, 2019. $ 5,500,000 $ 9,112,572 Notes payable to finance companies, due in monthly installments totaling $64,523 including interest ranging from 0.0% to 7.62%, final payments due October 2018 through June 2019, secured by equipment. 1,332,993 2,042,524 Note payable to finance company for insurance premiums financed, due in monthly installments totaling $288,581 in FY 2018 and $320,396 in FY 2017, including interest rate at 2.77%, final payment due November 2018. 569,247 320,396 Notes payable to bank, due in monthly installments totaling $7,799, including interest at 4.82%, final payment due November 2034 secured by building and property. 1,054,248 1,094,631 Notes payable to bank, due in monthly installments totaling $11,828, including interest at 5.0%, final payment due November 2025 secured by building and property. 851,768 949,481 Notes payable to bank, due in monthly installments totaling $172,473, including interest at 6.5%, final payment due February 2019 secured by equipment. 702,097 2,655,515 Notes payable to bank, due in monthly installments totaling $30,914, including interest at 5.0%, final payment due February 2019 secured by equipment. 154,116 507,507 Notes payable to bank, due in monthly installments totaling $98,865, including interest at 4.99%, final payment due September 2022 secured by equipment. 4,045,025 5,000,000 Notes payable to bank, due in monthly installments totaling $46,482, including interest at 5.00%, final payment due September 2021 secured by equipment. 1,549,651 2,015,743 Total debt 15,759,145 23,698,369 Less current maturities 9,290,515 13,995,886 Total long term debt $ 6,468,630 $ 9,702,483 Future expected payments due on long-term debt are as follows: 2019 $ 9,290,515 2020 2,320,970 2021 1,825,472 2022 1,036,439 2023 182,363 Thereafter 1,103,386 $ 15,759,145

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	11. INCOME TAXES The components of income taxes are as follows: Year Ended September 30, 2018 2017 Federal Current $ 836,977 $ - Deferred (333,740 ) (67,132 ) Total 503,237 (67,132 ) State Current 212,524 - Deferred 194,273 (13,236 ) Total 406,797 (13,236 ) Total income tax expense (benefit) $ 910,034 $ (80,368 ) The provision for income taxes differs from the amount computed by applying a prorated federal rate of 24.5% for fiscal year 2018 and a statutory federal rate of 34% for fiscal year 2017 on income from operations, as indicated in the following analysis: Year Ended September 30, 2018 2017 Statutory rate 24.50 % -34.00 % State income taxes 8.99 % -5.78 % Meals and other 11.84 % 22.62 % Rate change effect on deferred taxes -18.71 % 0.00 % Effective tax rate 26.62 % -17.16 % Deferred income taxes provide for significant differences between the basis of assets and liabilities for financial reporting and income tax reporting. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized. The income tax effects of temporary differences giving rise to the deferred tax assets and liabilities are as follows: Year Ended September 30, 2018 2017 Deferred income tax assets Long-term Other deferred assets $ 699,905 $ 1,394,066 Total deferred income tax assets 699,905 1,394,066 Continuing operations 699,905 1,394,066 Total deferred income tax assets 699,905 1,394,066 Deferred income tax liabilities Long-term Property and equipment $ 2,023,641 $ 1,857,088 Other deferred liabilities 4,639 (16,465 ) Total deferred income tax liabilities-LT 2,028,280 1,840,623 Continuing operations 2,028,280 1,840,623 Total deferred income tax liabilities-LT 2,028,280 1,840,623 Net deferred income tax liabilities $ 1,328,375 $ 446,557 The Tax Cuts and Jobs Act of 2017 (the “Act”) was enacted on December 22, 2017. Consequent to the passage of the Act, the Company’s deferred tax assets and liabilities were adjusted for the effects of the Act’s changes in the tax law and rates. For the year ended September 30, 2018, the Company realized approximately $588,000 in income tax benefits recorded to income tax expense to reflect the impact of the Act’s rate change on the Company’s net deferred tax assets. The Company does not believe that it has any unrecognized tax benefits included in its consolidated financial statements that require recognition. The Company has not had any settlements in the current period with taxing authorities, nor has it recognized tax benefits as a result of a lapse of the applicable statute of limitations. The Company recognizes interest and penalties accrued related to unrecognized tax benefits, if applicable, in general and administrative expenses.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
EARNINGS PER SHARE	12. EARNINGS PER SHARE Earnings (loss) per share for the years ended September 30, 2018 and 2017 are as follow: Twelve Months Ended Twelve Months Ended September 30, September 30, 2018 2017 Net income (loss) $ 2,509,023 $ (387,756 ) Dividends on preferred stock 309,000 309,000 Income (loss) available to common shareholders $ 2,200,023 $ (696,756 ) Weighted average shares outstanding 14,234,571 14,239,836 Weighted average shares outstanding-diluted 17,667,904 14,239,836 Earnings (loss) per share available to common shareholders $ 0.155 $ (0.049 ) Earnings (loss) per share available to common shareholders-diluted $ 0.125 $ (0.049 )

STOCK PURCHASE PLAN

STOCK PURCHASE PLAN	12 Months Ended
	Sep. 30, 2018
Stock Purchase Plan [Abstract]
STOCK PURCHASE PLAN	13. STOCK PURCHASE PLAN At the annual meeting of the shareholders on November 19, 2008 the shareholders approved the establishment of an employee stock purchase plan. The stock purchase plan authorizes the issuance of up to 1,200,000 shares of common stock for purchase by eligible employees. A participant’s stock purchased during a calendar year may not exceed the lesser of (a) a percentage of the participant’s compensation or a total amount as specified by the compensation committee of the Board, or (b) $25,000. The stock will be offered at a purchase price of at least 85% of its fair market value on the date of purchase. The major plan provisions cover the purposes of the plan, effective date and duration, administration, eligibility, stock type, stock purchase limitations, price of stock, participation election, payroll deductions, payment for stock, date of purchase, termination of agreement, termination of employment, recapitalization, change of control, assignability, Stockholder rights, compliance with Internal Revenue Code Section 423, amendment and termination, application of funds, tax withholdings, governing laws, employment at will and arbitration. There have been no agreements with any employees made under this plan as of the year ended September 30, 2018. On August 3, 2018, the Company announced that the Board of Directors authorized a stock repurchase program under which the Company would purchase up to 10%, or approximately 1,423,984 shares, of the Company’s issued and outstanding stock. The purchase program will expire on August 15, 2019. Stock Purchase Table Period Total Number of Average Price Value of Shares Maximum Number of July 1, 2018-July 31, 2018 - $ - $ - - August 1, 2018-August 31, 2018 18,129 1.13 20,502.34 1,405,855 September 1, 2018- September 30, 2018 27,190 1.08 29,291.68 1,378,665 Total 45,319 $ 1.10 $ 49,794.02 Subsequent to September 30, 2018, the Company had purchased 107,668 shares of common stock as of December 1, 2018, at a purchase value of $131,555. This is the only subsequent event the Company had to report.

LONG TERM INCENTIVE PLAN

LONG TERM INCENTIVE PLAN	12 Months Ended
	Sep. 30, 2018
Long Term Incentive Plan Disclosure [Abstract]
LONG TERM INCENTIVE PLAN	14 LONG TERM INCENTIVE PLAN At the annual meeting of the shareholders on August 11, 2010, the shareholders approved the Energy Services of America Corporation Long Term Incentive Plan (the “LTIP”), to provide employees and directors of the Company with additional incentives to promote the growth and performance of the Company. At September 30, 2011, future awards of 1,149,000 shares could be made under the plan. On August 11, 2010, a total of 51,000 shares were granted to six officers of the Company at a grant date fair value per share of $4.22. These grants vested over a period of three years. Market value of the grants was $215,220 and was recognized as compensation expense over the vesting period. For the years ended September 30, 2018 and 2017, respectively, $0 and $0 were recognized as compensation expense and $0 and $0 as deferred tax benefit as a result of these grants. All stock grants have vested or been forfeited as of September 30, 2018.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	15. RELATED PARTY TRANSACTIONS We intend that all transactions between us and our executive officers, directors, holders of 10% or more of the shares of any class of our common stock and affiliates thereof, will be on terms no less favorable than those terms given to unaffiliated third parties and will be approved by a majority of our independent outside directors not having any interest in the transaction. On December 16, 2014, the Company’s Nitro subsidiary entered into a 20-year $1.2 million loan agreement with First Bank of Charleston, Inc. (West Virginia) to purchase the office building and property it had previously been leasing for $6,300 monthly. Mr. Douglas Reynolds, President of Energy Services, is a director and secretary of First Bank of Charleston. Mr. Nester Logan and Mr. Samuel Kapourales, directors of Energy Services, are also directors of First Bank of Charleston. The interest rate on the loan agreement is 4.82% with monthly payments of $7,800. As of September 30, 2018, we have paid approximately $145,000 in principal and approximately $205,000 in interest since the beginning of the loan. Other than as disclosed above, there were no related party transactions. Certain Energy Services subsidiaries routinely engage in transactions in the normal course of business with each other, including sharing employee benefit plan coverage, payment for insurance and other expenses on behalf of other affiliates, and other services incidental to business of each of the affiliates. All revenue and related expense transactions, as well as the related accounts payable and accounts receivable have been eliminated.

LEASE OBLIGATIONS

LEASE OBLIGATIONS	12 Months Ended
	Sep. 30, 2018
Leases [Abstract]
LEASE OBLIGATIONS	16. LEASE OBLIGATIONS The Company leases various pieces of equipment under operating lease agreements with terms up to 36 months. The future minimum lease payments under operating leases as of September 30, 2018, are as follows: 2019 $ 36,323 2020 62,260 $ 98,583

MAJOR CUSTOMERS

MAJOR CUSTOMERS	12 Months Ended
	Sep. 30, 2018
Major Customers [Abstract]
MAJOR CUSTOMERS	17. MAJOR CUSTOMERS The Company had two customers that exceeded 10.0% of revenues for the year ended September 30, 2018. The two customers, Full Stream Goff Connector, LLC and Toyota Motor Manufacturing, represented 17.3% and 13.3% of revenues. The Company had two customers that exceeded 10.0% of receivables net of retention. These two customers, Full Stream Goff Connector, LLC and TransCanada Corporation, represented 25.5% and 22.3% of receivables net of retention, respectively. The Company had two customers that exceeded 10.0% of revenues for the year ended September 30, 2017. The two customers, Marathon Petroleum and Columbia Gas Distribution, represented 15.1% and 14.6% of revenues and 15.8% and 12.1% of receivables net of retention, respectively. The Company’s consolidated operating revenues for the year ended September 30, 2018 were $135.5 million of which 51.5% was attributable to gas and petroleum contract work, 41.7% to electrical and mechanical contract services and 6.8% to water and sewer contract installations and other ancillary services. The Company’s consolidated operating revenues for the year ended September 30, 2017 were $140.5 million of which 56.7% was attributable to gas and petroleum contract work, 37.4% to electrical and mechanical contract services and 5.9% to water and sewer contract installations and other ancillary services. Virtually all work performed for major customers was awarded under competitive bid fixed price or unit price arrangements. The loss of a major customer could have a severe impact on the profitability of operations of the Company. However, due to the nature of the Company’s operations, the major customers and sources of revenues may change from year to year.

RETIREMENT AND EMPLOYEE BENEFIT

RETIREMENT AND EMPLOYEE BENEFIT PLANS	12 Months Ended
	Sep. 30, 2018
Compensation and Retirement Disclosure [Abstract]
RETIREMENT AND EMPLOYEE BENEFIT PLANS	18. RETIREMENT AND EMPLOYEE BENEFIT PLANS In 2018 and 2017, C. J. Hughes Construction Company, Inc., maintained a tax-qualified 401(k) retirement plan for union employees. Employees can contribute up to 15% of eligible wages, provided the compensation deferred for a plan year did not exceed the indexed dollar amount set by the Internal Revenue Service which was $18,500 for 2018 and $18,000 for 2017. C. J. Hughes matches $0.25 on each dollar contributed up to 6% of eligible wages. C. J. Hughes contributed $9,966 for the fiscal year ended September 30, 2018 to the union plan. Additionally, each plan year, C. J. Hughes may make a discretionary profit-sharing contribution for participants who are actively employed on the last day of the plan year. No discretionary profit-sharing contribution was made for the 2018 or 2017 plan year. Effective January 1, 2010, Energy Services of America became the successor plan sponsor of the C. J. Hughes Construction Company, Inc. 401(k) Plan for non-union employees (the “Plan”). The Plan was renamed the Energy Services of America Staff Retirement Plan. The four wholly owned subsidiaries, C. J. Hughes Construction Company, Inc., Nitro Construction Services, Inc., Contractors Rental Corporation, and S.T. Pipeline adopted the Plan on behalf of their non-union employees. Employees are eligible to participate in the Plan upon completion of six months of service but must wait until a quarterly entry to join the Plan. The Plan was last restated as of January 1, 2015, and the corporate trustee is United Bank Inc. Employees may contribute eligible wages up to the maximum indexed dollar amount set by the Internal Revenue Service which was $18,500 for 2018 and $18,000 for 2017. Energy Services may make annual discretionary matching contributions and/or profit-sharing contributions to the Plan. The matching contribution formula for the 2017 Plan year was $0.25 on each dollar contributed up to 6% of eligible wages. In 2017, the match was increased to 100% of each dollar contributed for the first 3% of eligible wages and 50% of each dollar contributed for the next 3% of eligible wages. The Company’s matching contribution is used by the Plan’s third-party administrator to purchase Energy Services of America stock from the open market. No restrictions on the match exist after it has been contributed. No profit-sharing contribution was made for the 2018 or 2017 plan year. Energy Services of America and its wholly owned subsidiaries contributed $238,000 and $197,000, respectively, for the fiscal years ended September 30, 2018 and 2017 to the Plan. The Company contributes to a number of multi-employers defined benefit pension plans under the terms of collective-bargaining agreements that cover its union-represented employees. The risks of participating in these multi-employer plans are different from single-employer plans in the following aspects: · Assets contributed to the multi-employer plan by one employer may be used to provide benefits to employees of other participating employers. If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers. · If the Company chooses to stop participating in some of its multi-employer plans, the Company may be required to pay those plans an amount based on the underfunded status of the plan, referred to as a withdrawal liability. The following table presents our participation in these plans: Contibutions of Pension Protection Act ("PPA") Energy Services of America Certified Zone Status (1) FIP/RP Status Companies Expiration Date of EIN/Pension Pending/ Surcharge Collective Bargaining Pension Fund Plan Number 2017 2016 Implemented (2) 2017 2016 2015 Imposed Agreement Central States, Southeast and Southwest Areas Pension Fund 36-6044243/001 Red Red Implemented $ - $ - $ 35,907 no Various Southwest Ohio Regional Council of Carpenters Pension Plan 31-6127287/001 Red Red Implemented - - 8,695 no Various National Automatic Sprinkler Industry Pension Fund 52-6054620/001 Red Red Implemented 99,731 - - no Various Iron Workers District Council of Southern Ohio &Vicinity Pension Trust 31-6038516/001 Yellow Yellow Implemented 57,960 - - no Various Carpenters Pension Fund of WV 55-6027998/001 Red Red Implemented 444,455 - - no Various Plumbers & Pipefitters National Pension Fund 52-6152779/001 Yellow Yellow Implemented 1,929,939 1,034,996 841,370 no Various Sheet Metal Workers' National Pension Fund 52-6112463/001 Red Red Implemented 153,542 182,991 - no Various Sheet Metal Workers Local Pension Fund 34-6666753/001 Red Red Implemented 11,483 - 99,809 no Various Plumbers and Pipefitters Local 152 Pension Fund 55-6029095/001 Red Red Implemented - - 11,178 no Various All Other Green Green 4,087,927 6,152,291 5,429,598 no Various $ 6,785,037 $ 7,370,278 $ 6,426,557 (1) The most recent PPA zone status available in 2017 and 2016 is the the plan's year-end during 2016 and 2015, respectively. The zone status is based on information that we received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65 percent funded, plans in the orange zone are less than 80 percent funded and have an Accumulated Funding Deficiency in the current year or projected into the next six years, plans in the yellow zone are less than 80 percent funded, and plans in the green zone are at least 80 percent funded. (2) Indicates whether the plan has a financial improvement plan ("FIP") or a rehabilitation plan ("RP") which is either pending or has been implemented. The Company currently does not have intentions of withdrawing from any of the multi-employer pension plans in which it participates.

CREDIT RISK

CREDIT RISK	12 Months Ended
	Sep. 30, 2018
Risks and Uncertainties [Abstract]
CREDIT RISK	19 . CREDIT RISK Financial instruments which potentially subject the Company to credit risk consist primarily of cash, cash equivalents and contract receivables. The Company places its cash with high quality financial institutions. At times, the balances in such institutions may exceed the FDIC insurance limit of $250,000 per depositor, per insured bank, for each account ownership category. FDIC insurance covers all deposit accounts, including: checking accounts, savings accounts, money market deposit accounts, and certificates of deposit. As of September 30, 2018, the Company had $2.3 million of uninsured deposits. The Company performs periodic credit evaluations of its customer’s financial condition and generally does not require collateral. Credit losses consistently have been within management’s expectations.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	20. COMMITMENTS AND CONTINGENCIES During the normal course of operations, the companies are subject to certain subcontractor claims, mechanic’s liens, and other litigation. Management is of the opinion that no material obligations will arise from any pending legal proceedings. Accordingly, no provision has been made in the financial statements for such litigation. Some customers, particularly new ones or governmental agencies require the Company to post bid bonds, performance bonds and payment bonds (collectively, performance bonds). These bonds are obtained through insurance carriers and guarantee to the customer that we will perform under the terms of a contract and that we will pay subcontractors and vendors. If the Company fails to perform under a contract or to pay subcontractors and vendors, the customer may demand that the insurer make payments or provide services under the bond. The Company must reimburse the insurer for any expenses or outlays it is required to make. In February 2014, the Company entered into an agreement with a surety company to provide bonding which will suit the Company’s immediate needs. The ability to obtain bonding for future contracts is an important factor in the contracting industry with respect to the type and value of contracts that can be bid. Depending upon the size and conditions of a particular contract, the Company may be required to post letters of credit or other collateral in favor of the insurer. Posting of these letters or other collateral will reduce our borrowing capabilities. The Company does not anticipate any claims in the foreseeable future. At September 30, 2018, the Company had $16.6 million in performance bonds outstanding.

QUARTERLY FINANCIAL DATA (UNAUD

QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Sep. 30, 2018
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY FINANCIAL DATA (UNAUDITED)	21. QUARTERLY FINANCIAL DATA (UNAUDITED) Quarterly financial data for continuing operations for 2018 and 2017 are summarized below: 2018 First Quarter Second Quarter Third Quarter Fourth Quarter Total Revenue $ 32,547,603 $ 23,093,033 $ 29,549,659 $ 50,292,476 $ 135,482,771 Operating income (loss) (33,637 ) (900,258 ) 1,610,087 3,244,880 3,921,072 Net income (loss) 148,500 (947,575 ) 1,096,267 2,211,831 2,509,023 Dividends on preferred stock 77,250 77,250 77,250 77,250 309,000 Net income (loss) available to common shareholders $ 71,250 $ (1,024,825 ) $ 1,019,017 $ 2,134,581 $ 2,200,023 Weighted-basic shares outstanding 14,239,836 14,239,836 14,239,836 14,218,949 14,234,571 Weighted-diluted shares outstanding 17,673,169 14,239,836 17,673,169 17,652,282 17,667,904 Earnings (loss) per share available to common shareholders $ 0.005 $ (0.072 ) $ 0.072 $ 0.150 $ 0.155 Earnings (loss) per share-diluted available to common shareholders $ 0.004 $ (0.072 ) $ 0.058 $ 0.121 $ 0.125 2017 First Quarter Second Quarter Third Quarter Fourth Quarter Total Revenue $ 37,496,872 $ 25,371,605 $ 35,686,215 $ 41,941,034 $ 140,495,726 Operating income (loss) 2,489,177 (427,126 ) (3,038,995 ) 1,359,091 382,147 Net income (loss) 1,238,657 (312,539 ) (1,867,148 ) 553,274 (387,756 ) Dividends on preferred stock 77,250 77,250 77,250 77,250 309,000 Net income (loss) available to common shareholders $ 1,161,407 $ (389,789 ) $ (1,944,398 ) $ 476,024 $ (696,756 ) Weighted-basic shares outstanding 14,239,836 14,239,836 14,239,836 14,239,836 14,239,836 Weighted-diluted shares outstanding 17,673,169 14,239,836 14,239,836 17,673,169 14,239,836 Earnings (loss) per share available to common shareholders $ 0.082 $ (0.027 ) $ (0.137 ) $ 0.033 $ (0.049 ) Earnings (loss) per share -diluted available to common shareholders $ 0.066 $ (0.027 ) $ (0.137 ) $ 0.027 $ (0.049 ) There were no results from discontinued operations for the years ended September 30, 2018 and 2017.

CONDENSED PARENT COMPANY ONLY F

CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS	12 Months Ended
	Sep. 30, 2018
Condensed Financial Information Disclosure [Abstract]
CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS	22. CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS ENERGY SERVICES OF AMERICA CORPORATION (Parent Only) BALANCE SHEETS As of September 30, 2018 and 2017 2018 2017 Assets Current assets Cash and cash equivalents $ 499,750 $ 1,468,145 Other receivables (307 ) - Prepaid expenses and other 3,906,287 4,013,332 Total current assets 4,405,730 5,481,477 Property, plant and equipment, at cost 248,402 248,402 less accumulated depreciation (226,285 ) (220,733 ) 22,117 27,669 Due from subsidiaries 4,531,173 11,604,780 Deferred tax asset 329,150 726,524 Investment in subsidiaries 27,466,387 24,079,884 Total assets $ 36,754,557 $ 41,920,334 Liabilities and shareholders' equity Current liabilities Current maturities of long-term debt $ 2,459,680 $ 3,777,504 Lines of credit and short term borrowings 6,069,247 9,432,968 Accounts payable 33,839 63,358 Accrued expenses and other current liabilities 67,767 164,943 Total current liabilities 8,630,533 13,438,773 Long-term debt, less current maturities 4,842,977 7,350,742 Total liabilities 13,473,510 20,789,515 Shareholders' equity Preferred stock, $.0001 par value Authorized 1,000,000 shares,206 issued at September 30, 2018 and 2017 - - Common stock, $.0001 par value Authorized 50,000,000 shares 14,839,836 issued and 14,194,517 outstanding at September 30, 2018 and 14,239,836 outstanding at September 30, 2017 1,484 1,484 Treasury stock, 645,319 shares at September 30, 2018 and 600,000 shares at September 30, 2017 (65 ) (60 ) Additional paid in capital 61,239,470 61,289,260 Retained earnings (deficit) (37,959,842 ) (40,159,865 ) Total shareholders' equity 23,281,047 21,130,819 Total liabilities and shareholders' equity $ 36,754,557 $ 41,920,334 ENERGY SERVICES OF AMERICA CORPORATION (Parent Only) STATEMENTS OF INCOME For the years ended September 30, 2018 and 2017 2018 2017 General and administrative expenses $ 1,226,854 $ 1,360,216 Net loss from operations before taxes (1,226,854 ) (1,360,216 ) Other nonoperating income (expense) 6,239 (318 ) Interest income 132,281 - Interest expense (811,801 ) (753,167 ) Interest allocation to subsidiaries 763,328 730,486 Net loss before tax (1,136,807 ) (1,383,215 ) Income tax benefit (259,327 ) (541,844 ) Net loss from parent (877,480 ) (841,371 ) Equity in undistributed income income of subsidiaries 3,386,503 453,615 Dividends on preferred stock (309,000 ) (309,000 ) Net income (loss) available to common shareholders $ 2,200,023 $ (696,756 ) Weighted average shares outstanding- basic 14,234,571 14,239,836 Weighted average shares-diluted 17,667,904 14,239,836 Net earnings (loss) per share-basic available to common shareholders $ 0.155 $ (0.049 ) Net earnings (loss) per share-diluted available to common shareholders $ 0.125 $ (0.049 ) ENERGY SERVICES OF AMERICA CORPORATION (Parent Only) CONSOLIDATED STATEMENTS OF CASH FLOWS For the years ended September 30, 2018 and 2017 2018 2017 Cash flows form operating activities: Net income (loss) $ 2,509,023 $ (387,756 ) Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities Provision for deferred taxes 397,374 (60,061 ) Depreciation expense 5,552 5,552 Equity in undistributed income of subsidiaries (3,386,503 ) (453,615 ) Advances from subsidiaries 7,073,607 (687,699 ) Changes in: (Increase) decrease in prepaid expenses 107,045 (2,016,506 ) Decrease in other receivable 307 1,417 Increase (decrease) in accounts payable (29,519 ) 50,665 Decrease in accrued expenses and other current liabilities (97,176 ) (71,090 ) Net cash provided by (used in) operating activities 6,579,710 (3,619,093 ) Cash flows from investing activities: Investment in property & equipment - - Net cash used in investing activities - - Cash flows from financing activities: Borrowings on lines of credit and short-term debt, net of (repayments) (3,363,721 ) 3,200,025 Principal payments on long term debt (3,825,589 ) (2,703,427 ) Dividends on common stock - (696,117 ) Preferred dividends paid (309,000 ) (309,000 ) Treasury stock purchased by company (49,795 ) - Proceeds from long term debt - 5,000,000 Net cash provided by (used in) financing activities (7,548,105 ) 4,491,481 Increase (decrease) in cash and cash equivalents (968,395 ) 872,388 Cash beginning of period 1,468,145 595,757 Cash end of period $ 499,750 $ 1,468,145 Supplemental schedule of noncash investing and financing activities: Insurance premiums financed $ 3,130,859 $ 3,524,350 Accrued dividends on preferred stock $ 77,250 $ 77,250 Supplemental disclosures of cash flows information: Cash paid during the year for: Interest $ 811,801 $ 753,167 Income taxes $ 346,065 $ 1,578,334

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements of Energy Services include the accounts of Energy Services and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Unless the context requires otherwise, references to Energy Services include Energy Services and its consolidated subsidiaries.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of financial statements, in conformity with accounting principles generally accepted in the United States of America, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and loss during the reporting period. Actual results could differ materially from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Energy Services considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Fair Value Measurements	Fair Value Measurements The Fair Value Measurements and Disclosures Topic Under the FASB’s authoritative guidance on fair value measurements, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Fair Value Measurements Topic of the FASB Accounting Standards Codification establishes a three-level hierarchy for fair value measurements based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. As noted above, there is a three-level valuation hierarchy for disclosure of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The three levels are defined as follows: Level 1 Level 2 Level 3 A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying amount for borrowings under the Company’s revolving credit facility approximates fair value because of the variable market interest rate charged to the Company for these borrowings. The fair value of the Company’s long term fixed-rate debt to unrelated parties was estimated using a discounted cash flow analysis and a yield rate that was estimated based on the borrowing rates currently available to the Company for bank loans with similar terms and maturities. The fair value of the aggregate principal amount of the Company’s fixed-rate debt of $10.3 million at September 30, 2018 was $10.2 million. The fair value of the aggregate principal amount of the Company’s fixed-rate debt of $23.7 million at September 30, 2017 was $23.6 million. The Company uses fair value measurements on a non-recurring basis in its assessment of goodwill and long-lived assets held and used. In accordance with its annual impairment test during the quarter ended September 30, 2012, the Company recorded a goodwill impairment charge of $36.9 million, which represented the entire amount of goodwill carried on the Company’s balance sheet. The fair value measurements were calculated using unobservable inputs, using a weighted average of the discounted cash flow approach and two market approach analyses, all of which are classified as Level 3 within the fair value hierarchy. The amount and timing of future cash flows was based on our most recent operational budgets. The Company uses the assistance of third-party specialists to develop valuation assumptions. Refer to Note 4, Goodwill and Intangible Assets, for further information. All receivables and payables are carried at net realizable value which approximates fair value because of their short duration to maturity.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts The Company provides an allowance for doubtful accounts when collection of an account or note receivable is considered doubtful, and receivables are written off against the allowance when deemed uncollectible. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer’s access to capital, the customer’s willingness or ability to pay, general economic conditions and the ongoing relationship with the customer. Retainage billed but not paid pursuant to contract provisions will be due upon completion of the contracts. Based on the Company’s experience management considers all amounts classified as retainage receivable to be collectible. All retainage receivable amounts are expected to be collected within the next fiscal year.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Costs which extend the useful lives or increase the productivity of the assets are capitalized, while normal repairs and maintenance that do not extend the useful life or increase productivity of the asset are expensed as incurred. Property and equipment are depreciated principally on the straight-line method over the estimated useful lives of the assets: buildings 39 years; operating equipment and vehicles 5-7 years; and office equipment, furniture and fixtures 5-7 years.
Goodwill and Other Intangibles	Goodwill and Other Intangibles The Company’s goodwill was acquired in two separate purchase transactions that were consummated on August 15, 2008. The Company selected July 1 for its annual impairment testing date, which is the first day of the fourth fiscal quarter. In accordance with U.S. Generally Accepted Accounting Principles, goodwill was to be tested for impairment between annual testing dates if an event occurred or circumstances changed that would have more likely than not reduced the fair value of a reporting unit below its carrying amount. An impairment charge of $36.9 million was recorded in the fourth fiscal quarter of 2012 as further disclosed in Note 4 to the financial statements.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets A long-lived asset shall be tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. If an evaluation is required, the estimated future undiscounted cash flows associated with the asset would be compared to the asset’s carrying amount to determine if a write-down to market value is required.
Revenue Recognition	Revenue Recognition Revenues from fixed price contracts are recognized using the percentage-of-completion method, measured by the percentage of costs incurred to date to total estimated costs at completion. These contracts provide for a fixed amount of revenues for the entire project. Such contracts provide that the customer accept completion of progress to date and compensate us for the services rendered, measured in terms of units installed, hours expended or some other measure of progress. Contract costs include all direct material, labor and subcontract costs and those indirect costs related to contract performance, such as indirect labor, tools and expendables. The cost estimates are based on the professional knowledge and experience of the Company’s engineers, project managers and financial professionals. Changes in job performance, job conditions, and others all affect the total estimated costs at completion. The effects of these changes are recognized in the period in which they occur. Provisions for the total estimated losses on uncompleted contracts are made in the period in which such losses are determined. The current asset “Costs and estimated earnings in excess of billings on uncompleted contracts” represents revenues recognized in excess of amounts billed for fixed price contracts. The current liability “Billings in excess of costs and estimated earnings on uncompleted contracts” represents billings in excess of revenues recognized for fixed price contracts. Revenue on all costs plus and time and material contracts are recognized when services are performed or when units are completed.
Claims	Claims Claims are amounts in excess of the agreed contract price that a contractor seeks to collect from customers or others for customer-caused delays, errors in specifications and designs, contract terminations, change orders in dispute or unapproved as to both scope and price, or other causes of unanticipated additional costs. The Company records revenue on claims that have a high probability of success. Revenue from a claim is recorded only to the extent that contract costs relating to the claim have been incurred.
Self Insurance	Self Insurance The Company has its workers compensation, general liability and auto insurance through a captive insurance company. While the Company believes that this arrangement has been very beneficial in reducing and stabilizing insurance costs the Company does have to maintain a surety deposit to guarantee payments of premiums. The surety deposit had a balance of $2.1 million as of September 30, 2018, which is in “Prepaid expenses and other” on the Company’s Consolidated Balance Sheets. The surety deposit had a balance of $1.9 million as of September 30, 2017. Should the captive experience severe losses over an extended period, it could have a detrimental effect on the Company.
Advertising	Advertising All advertising costs are expensed as incurred. Total advertising expense was $101,000 and $102,000 for the years ended September 30, 2018 and 2017, respectively.
Stock Compensation Plans	Stock Compensation Plans The Company has issued restricted stock under its Long-Term Incentive Plan; however, there were no issuances in fiscal years 2018 or 2017. The Company accounts for its equity-based compensation as prescribed by U.S. Generally Accepted Accounting Principles for share-based payments. The Company has adopted a fair value-based method of accounting for employee equity-based plans, whereby compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period, which is usually the vesting period. As a result, compensation expense relating to stock compensation plans will be reflected in net income as part of “Salaries and employee benefits” on the Consolidated Statements of Income.
Income Taxes	Income Taxes The Company and all subsidiaries file a consolidated federal and various state income tax returns on a fiscal year basis. With few exceptions, the Company is no longer subject to U.S. federal, state, or local income tax examinations for years ending prior to September 30, 2015. The Company follows the liability method of accounting for income taxes in accordance with U.S. Generally Accepted Accounting Principles. Under this method, deferred tax assets and liabilities are recorded for future tax consequences of temporary differences between financial reporting and tax bases of assets and liabilities, and are measured using the enacted tax rates and laws that are expected to be in effect when the underlying assets or liabilities are recovered or settled. A valuation allowance is established to reduce deferred tax assets if it is more likely than not that a deferred tax asset will not be realized. U.S. GAAP also prescribes a comprehensive model for how companies should recognize, measure, present and disclose in their financial statements uncertain tax positions taken or to be taken on a tax return.
Earnings Per Common Share	Earnings Per Common Share Basic earnings per share is computed using the weighted average number of common shares outstanding during the year, and diluted earnings per share is computed using the weighted average number of common shares outstanding during the year adjusted for all potentially dilutive common stock equivalents, except in cases where the effect of the common stock equivalent would be anti-dilutive.
Collective Bargaining Agreements	Collective Bargaining Agreements Certain Energy Services subsidiaries are party to collective bargaining agreements with unions representing certain of their employees. The agreements require such subsidiaries to pay specified wages and provide certain benefits to the union employees. These agreements expire at various times and have typically been renegotiated and renewed on terms that are similar to the ones contained in the expiring agreements. Under certain collective bargaining agreements, the applicable Energy Services subsidiary is required to make contributions to multi-employer pension plans. If the subsidiary were to cease participation in one or more of these plans, a liability could potentially be assessed related to any underfunding of these plans. The amount of such assessment, were one to be made, cannot be reasonably estimated.
Litigation Costs	Litigation Costs The Company reserves when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Litigation costs are expensed as incurred.
Reclassifications	Reclassifications Certain reclassifications have been made to the prior year end financial statements to conform to the classification adopted for the current year.
New Accounting Pronouncements	New Accounting Pronouncements In August 2015, the FASB issued ASU 2015-14 which deferred the effective date of ASU 2014-09 for all entities by one year. In June 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This ASU will supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance, and creates a Topic 606 Revenue from Contracts with Customers. With the amendments in ASU 2015-14, ASU 2014-09 will be effective for the Company beginning after December 15, 2017, including interim periods. In September 2017, the FASB issued ASU 2017-13 which amends the early adoption date option for certain companies related to the adoption of ASU 2014-09. The Company expects that the adoption of ASU 2014-09 will not have a material impact on its financial statements or disclosure. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)”. ASU 2016-02 is effective for public business entities for fiscal years beginning after December 15, 2018 including interim periods within those fiscal years. Among other things, lessees will be required to recognize the following for all leases (except for short-term leases) at the commencement date: a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The Company expects that the adoption of ASU 2016-02 will not have a material impact on its financial statements or disclosure. In December 2016, the FASB issued ASU 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers”. The effective date of ASU 2016-20 is the same date that Topic 606 is effective for public entities for annual reporting periods beginning after December 15, 2017, including interim reporting periods therein. The amendments in ASU 2016-20 affect narrow aspects of the guidance issued in ASU 2014-09 including Loan Guarantee Fees, Contract Costs, Provisions for Losses on Construction-Type and Production-Type Contracts, Disclosure of Remaining Performance Obligations, Disclosure of Prior Period Performance Obligations, Contract Modifications, Contract Asset vs. Receivable, Refund Liability, and Advertising Costs. The Company expects that the adoption of ASU 2016-20 will not have a material impact on its financial statements; however, disclosures are expected to be more extensive.

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Sep. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
Schedule of the components of asset and liabilities that are classified as discontinued operations	September 30, September 30, 2018 2017 Cash $ 12,303 $ 12,303 Assets of discontinued operations-current 12,303 12,303 Total assets of discontinued operations 12,303 12,303 Accrued expenses and other current liabilities 28,671 28,671 Liabilities of discontinued operations-current 28,671 28,671 Total liabilities of discontinued operations 28,671 28,671 Net liabilities $ (16,368 ) $ (16,368 )

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Schedule of allowance for doubtful accounts receivable	Year Ended September 30, 2018 2017 Continuing operations Balance at beginning of year $ 108,200 $ 133,500 Charged to expense - - Deductions for uncollectible receivables written off, net of recoveries (24,315 ) (25,300 ) Balance at end of year $ 83,885 $ 108,200

UNCOMPLETED CONTRACTS (Tables)

UNCOMPLETED CONTRACTS (Tables)	12 Months Ended
	Sep. 30, 2018
Contractors [Abstract]
Schedule of costs, estimated earnings and billings on uncompleted contracts	Year Ended September 30, 2018 2017 Costs incurred on contracts in progress $ 154,793,209 $ 143,738,101 Estimated earnings, net of estimated losses 11,687,859 9,573,781 166,481,068 153,311,882 Less billings to date 164,388,894 150,134,963 $ 2,092,174 $ 3,176,919 Costs and estimated earnings in excess of billed on uncompleted contracts $ 5,353,375 $ 5,350,884 Less billings in excess of costs and estimated earnings on uncompleted contracts 3,261,201 2,173,965 $ 2,092,174 $ 3,176,919

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Year Ended September 30, 2018 2017 Land $ 2,333,106 $ 2,081,101 Buildings and leasehold improvements 4,761,019 4,361,550 Operating equipment and vehicles 40,434,150 41,373,376 Office equipment, furniture and fixtures 747,330 583,361 Assets not yet in service 2,822 36,734 48,278,427 48,436,122 Less accumulated depreciation 31,462,438 29,243,614 Property and equipment, net $ 16,815,989 $ 19,192,508

SHORT-TERM AND LONG-TERM DEBT (

SHORT-TERM AND LONG-TERM DEBT (Tables)	12 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of short-term and long-term debt	2018 2017 Line of credit payable to bank, monthly interest at 4.99%, final payment due by February 27, 2019. $ 5,500,000 $ 9,112,572 Notes payable to finance companies, due in monthly installments totaling $64,523 including interest ranging from 0.0% to 7.62%, final payments due October 2018 through June 2019, secured by equipment. 1,332,993 2,042,524 Note payable to finance company for insurance premiums financed, due in monthly installments totaling $288,581 in FY 2018 and $320,396 in FY 2017, including interest rate at 2.77%, final payment due November 2018. 569,247 320,396 Notes payable to bank, due in monthly installments totaling $7,799, including interest at 4.82%, final payment due November 2034 secured by building and property. 1,054,248 1,094,631 Notes payable to bank, due in monthly installments totaling $11,828, including interest at 5.0%, final payment due November 2025 secured by building and property. 851,768 949,481 Notes payable to bank, due in monthly installments totaling $172,473, including interest at 6.5%, final payment due February 2019 secured by equipment. 702,097 2,655,515 Notes payable to bank, due in monthly installments totaling $30,914, including interest at 5.0%, final payment due February 2019 secured by equipment. 154,116 507,507 Notes payable to bank, due in monthly installments totaling $98,865, including interest at 4.99%, final payment due September 2022 secured by equipment. 4,045,025 5,000,000 Notes payable to bank, due in monthly installments totaling $46,482, including interest at 5.00%, final payment due September 2021 secured by equipment. 1,549,651 2,015,743 Total debt 15,759,145 23,698,369 Less current maturities 9,290,515 13,995,886 Total long term debt $ 6,468,630 $ 9,702,483
Schedule of maturities of long-term debt	2019 $ 9,290,515 2020 2,320,970 2021 1,825,472 2022 1,036,439 2023 182,363 Thereafter 1,103,386 $ 15,759,145

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Schedule of components of income taxes	Year Ended September 30, 2018 2017 Federal Current $ 836,977 $ - Deferred (333,740 ) (67,132 ) Total 503,237 (67,132 ) State Current 212,524 - Deferred 194,273 (13,236 ) Total 406,797 (13,236 ) Total income tax expense (benefit) $ 910,034 $ (80,368 )
Schedule of provision for income taxes differs from the amount computed by applying the federal statutory rate on income from operations	Year Ended September 30, 2018 2017 Statutory rate 24.50 % -34.00 % State income taxes 8.99 % -5.78 % Meals and other 11.84 % 22.62 % Rate change effect on deferred taxes -18.71 % 0.00 % Effective tax rate 26.62 % -17.16 %
Schedule of income tax effects of temporary differences of deferred tax liabilities	Year Ended September 30, 2018 2017 Deferred income tax assets Long-term Other deferred assets $ 699,905 $ 1,394,066 Total deferred income tax assets 699,905 1,394,066 Continuing operations 699,905 1,394,066 Total deferred income tax assets 699,905 1,394,066 Deferred income tax liabilities Long-term Property and equipment $ 2,023,641 $ 1,857,088 Other deferred liabilities 4,639 (16,465 ) Total deferred income tax liabilities-LT 2,028,280 1,840,623 Continuing operations 2,028,280 1,840,623 Total deferred income tax liabilities-LT 2,028,280 1,840,623 Net deferred income tax liabilities $ 1,328,375 $ 446,557

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Schedule of basic and diluted earnings (loss) per share	Twelve Months Ended Twelve Months Ended September 30, September 30, 2018 2017 Net income (loss) $ 2,509,023 $ (387,756 ) Dividends on preferred stock 309,000 309,000 Income (loss) available to common shareholders $ 2,200,023 $ (696,756 ) Weighted average shares outstanding 14,234,571 14,239,836 Weighted average shares outstanding-diluted 17,667,904 14,239,836 Earnings (loss) per share available to common shareholders $ 0.155 $ (0.049 ) Earnings (loss) per share available to common shareholders-diluted $ 0.125 $ (0.049 )

STOCK PURCHASE PLAN (Tables)

STOCK PURCHASE PLAN (Tables)	12 Months Ended
	Sep. 30, 2018
Stock Purchase Plan [Abstract]
Schedule of stock purchase plan	Period Total Number of Average Price Value of Shares Maximum Number of July 1, 2018-July 31, 2018 - $ - $ - - August 1, 2018-August 31, 2018 18,129 1.13 20,502.34 1,405,855 September 1, 2018- September 30, 2018 27,190 1.08 29,291.68 1,378,665 Total 45,319 $ 1.10 $ 49,794.02

LEASE OBLIGATIONS (Tables)

LEASE OBLIGATIONS (Tables)	12 Months Ended
	Sep. 30, 2018
Leases [Abstract]
Schedule of future minimum lease payments under operating leases	2019 $ 36,323 2020 62,260 $ 98,583

RETIREMENT AND EMPLOYEE BENEF_2

RETIREMENT AND EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Sep. 30, 2018
Compensation and Retirement Disclosure [Abstract]
Schedule of multi-employer defined benefit pension plans	Contibutions of Pension Protection Act ("PPA") Energy Services of America Certified Zone Status (1) FIP/RP Status Companies Expiration Date of EIN/Pension Pending/ Surcharge Collective Bargaining Pension Fund Plan Number 2017 2016 Implemented (2) 2017 2016 2015 Imposed Agreement Central States, Southeast and Southwest Areas Pension Fund 36-6044243/001 Red Red Implemented $ - $ - $ 35,907 no Various Southwest Ohio Regional Council of Carpenters Pension Plan 31-6127287/001 Red Red Implemented - - 8,695 no Various National Automatic Sprinkler Industry Pension Fund 52-6054620/001 Red Red Implemented 99,731 - - no Various Iron Workers District Council of Southern Ohio &Vicinity Pension Trust 31-6038516/001 Yellow Yellow Implemented 57,960 - - no Various Carpenters Pension Fund of WV 55-6027998/001 Red Red Implemented 444,455 - - no Various Plumbers & Pipefitters National Pension Fund 52-6152779/001 Yellow Yellow Implemented 1,929,939 1,034,996 841,370 no Various Sheet Metal Workers' National Pension Fund 52-6112463/001 Red Red Implemented 153,542 182,991 - no Various Sheet Metal Workers Local Pension Fund 34-6666753/001 Red Red Implemented 11,483 - 99,809 no Various Plumbers and Pipefitters Local 152 Pension Fund 55-6029095/001 Red Red Implemented - - 11,178 no Various All Other Green Green 4,087,927 6,152,291 5,429,598 no Various $ 6,785,037 $ 7,370,278 $ 6,426,557 (1) The most recent PPA zone status available in 2017 and 2016 is the the plan's year-end during 2016 and 2015, respectively. The zone status is based on information that we received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65 percent funded, plans in the orange zone are less than 80 percent funded and have an Accumulated Funding Deficiency in the current year or projected into the next six years, plans in the yellow zone are less than 80 percent funded, and plans in the green zone are at least 80 percent funded. (2) Indicates whether the plan has a financial improvement plan ("FIP") or a rehabilitation plan ("RP") which is either pending or has been implemented.

QUARTERLY FINANCIAL DATA (UNA_2

QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
	Sep. 30, 2018
Quarterly Financial Information Disclosure [Abstract]
Schedule of quarterly financial information	2018 First Quarter Second Quarter Third Quarter Fourth Quarter Total Revenue $ 32,547,603 $ 23,093,033 $ 29,549,659 $ 50,292,476 $ 135,482,771 Operating income (loss) (33,637 ) (900,258 ) 1,610,087 3,244,880 3,921,072 Net income (loss) 148,500 (947,575 ) 1,096,267 2,211,831 2,509,023 Dividends on preferred stock 77,250 77,250 77,250 77,250 309,000 Net income (loss) available to common shareholders $ 71,250 $ (1,024,825 ) $ 1,019,017 $ 2,134,581 $ 2,200,023 Weighted-basic shares outstanding 14,239,836 14,239,836 14,239,836 14,218,949 14,234,571 Weighted-diluted shares outstanding 17,673,169 14,239,836 17,673,169 17,652,282 17,667,904 Earnings (loss) per share available to common shareholders $ 0.005 $ (0.072 ) $ 0.072 $ 0.150 $ 0.155 Earnings (loss) per share-diluted available to common shareholders $ 0.004 $ (0.072 ) $ 0.058 $ 0.121 $ 0.125 2017 First Quarter Second Quarter Third Quarter Fourth Quarter Total Revenue $ 37,496,872 $ 25,371,605 $ 35,686,215 $ 41,941,034 $ 140,495,726 Operating income (loss) 2,489,177 (427,126 ) (3,038,995 ) 1,359,091 382,147 Net income (loss) 1,238,657 (312,539 ) (1,867,148 ) 553,274 (387,756 ) Dividends on preferred stock 77,250 77,250 77,250 77,250 309,000 Net income (loss) available to common shareholders $ 1,161,407 $ (389,789 ) $ (1,944,398 ) $ 476,024 $ (696,756 ) Weighted-basic shares outstanding 14,239,836 14,239,836 14,239,836 14,239,836 14,239,836 Weighted-diluted shares outstanding 17,673,169 14,239,836 14,239,836 17,673,169 14,239,836 Earnings (loss) per share available to common shareholders $ 0.082 $ (0.027 ) $ (0.137 ) $ 0.033 $ (0.049 ) Earnings (loss) per share -diluted available to common shareholders $ 0.066 $ (0.027 ) $ (0.137 ) $ 0.027 $ (0.049 )

CONDENSED PARENT COMPANY ONLY_2

CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Sep. 30, 2018
Condensed Financial Information Disclosure [Abstract]
Schedule of balance sheet	ENERGY SERVICES OF AMERICA CORPORATION (Parent Only) BALANCE SHEETS As of September 30, 2018 and 2017 2018 2017 Assets Current assets Cash and cash equivalents $ 499,750 $ 1,468,145 Other receivables (307 ) - Prepaid expenses and other 3,906,287 4,013,332 Total current assets 4,405,730 5,481,477 Property, plant and equipment, at cost 248,402 248,402 less accumulated depreciation (226,285 ) (220,733 ) 22,117 27,669 Due from subsidiaries 4,531,173 11,604,780 Deferred tax asset 329,150 726,524 Investment in subsidiaries 27,466,387 24,079,884 Total assets $ 36,754,557 $ 41,920,334 Liabilities and shareholders' equity Current liabilities Current maturities of long-term debt $ 2,459,680 $ 3,777,504 Lines of credit and short term borrowings 6,069,247 9,432,968 Accounts payable 33,839 63,358 Accrued expenses and other current liabilities 67,767 164,943 Total current liabilities 8,630,533 13,438,773 Long-term debt, less current maturities 4,842,977 7,350,742 Total liabilities 13,473,510 20,789,515 Shareholders' equity Preferred stock, $.0001 par value Authorized 1,000,000 shares,206 issued at September 30, 2018 and 2017 - - Common stock, $.0001 par value Authorized 50,000,000 shares 14,839,836 issued and 14,194,517 outstanding at September 30, 2018 and 14,239,836 outstanding at September 30, 2017 1,484 1,484 Treasury stock, 645,319 shares at September 30, 2018 and 600,000 shares at September 30, 2017 (65 ) (60 ) Additional paid in capital 61,239,470 61,289,260 Retained earnings (deficit) (37,959,842 ) (40,159,865 ) Total shareholders' equity 23,281,047 21,130,819 Total liabilities and shareholders' equity $ 36,754,557 $ 41,920,334
Schedule of statement of income	ENERGY SERVICES OF AMERICA CORPORATION (Parent Only) STATEMENTS OF INCOME For the years ended September 30, 2018 and 2017 2018 2017 General and administrative expenses $ 1,226,854 $ 1,360,216 Net loss from operations before taxes (1,226,854 ) (1,360,216 ) Other nonoperating income (expense) 6,239 (318 ) Interest income 132,281 - Interest expense (811,801 ) (753,167 ) Interest allocation to subsidiaries 763,328 730,486 Net loss before tax (1,136,807 ) (1,383,215 ) Income tax benefit (259,327 ) (541,844 ) Net loss from parent (877,480 ) (841,371 ) Equity in undistributed income income of subsidiaries 3,386,503 453,615 Dividends on preferred stock (309,000 ) (309,000 ) Net income (loss) available to common shareholders $ 2,200,023 $ (696,756 ) Weighted average shares outstanding- basic 14,234,571 14,239,836 Weighted average shares-diluted 17,667,904 14,239,836 Net earnings (loss) per share-basic available to common shareholders $ 0.155 $ (0.049 ) Net earnings (loss) per share-diluted available to common shareholders $ 0.125 $ (0.049 )
Schedule of consolidated statement of cash flow	ENERGY SERVICES OF AMERICA CORPORATION (Parent Only) CONSOLIDATED STATEMENTS OF CASH FLOWS For the years ended September 30, 2018 and 2017 2018 2017 Cash flows form operating activities: Net income (loss) $ 2,509,023 $ (387,756 ) Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities Provision for deferred taxes 397,374 (60,061 ) Depreciation expense 5,552 5,552 Equity in undistributed income of subsidiaries (3,386,503 ) (453,615 ) Advances from subsidiaries 7,073,607 (687,699 ) Changes in: (Increase) decrease in prepaid expenses 107,045 (2,016,506 ) Decrease in other receivable 307 1,417 Increase (decrease) in accounts payable (29,519 ) 50,665 Decrease in accrued expenses and other current liabilities (97,176 ) (71,090 ) Net cash provided by (used in) operating activities 6,579,710 (3,619,093 ) Cash flows from investing activities: Investment in property & equipment - - Net cash used in investing activities - - Cash flows from financing activities: Borrowings on lines of credit and short-term debt, net of (repayments) (3,363,721 ) 3,200,025 Principal payments on long term debt (3,825,589 ) (2,703,427 ) Dividends on common stock - (696,117 ) Preferred dividends paid (309,000 ) (309,000 ) Treasury stock purchased by company (49,795 ) - Proceeds from long term debt - 5,000,000 Net cash provided by (used in) financing activities (7,548,105 ) 4,491,481 Increase (decrease) in cash and cash equivalents (968,395 ) 872,388 Cash beginning of period 1,468,145 595,757 Cash end of period $ 499,750 $ 1,468,145 Supplemental schedule of noncash investing and financing activities: Insurance premiums financed $ 3,130,859 $ 3,524,350 Accrued dividends on preferred stock $ 77,250 $ 77,250 Supplemental disclosures of cash flows information: Cash paid during the year for: Interest $ 811,801 $ 753,167 Income taxes $ 346,065 $ 1,578,334

BUSINESS AND ORGANIZATION (Deta

BUSINESS AND ORGANIZATION (Detail Textuals) $ in Millions	May 14, 2013USD ($)
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Amount received from sale of assets of subsidiary	$ 1.9

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2012	Sep. 30, 2018	Sep. 30, 2017
Accounting Policies [Abstract]
Aggregate principal amount of fixed-rate debt		$ 10,300,000	$ 23,700,000
Fair value of aggregate principal amount of debt		10,200,000	23,600,000
Goodwill impairment charge	$ 36,900,000
Restricted account balance		2,100,000	1,900,000
Advertising expense		$ 101,000	$ 102,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals 1)	12 Months Ended
	Sep. 30, 2018
Buildings
Property, Plant and Equipment [Line Items]
Estimated useful lives	39 years
Operating equipment and vehicles
Property, Plant and Equipment [Line Items]
Estimated useful lives	5-7 years
Office equipment, furniture and fixtures
Property, Plant and Equipment [Line Items]
Estimated useful lives	5-7 years

DISCONTINUED OPERATIONS - Compo

DISCONTINUED OPERATIONS - Components of asset and liabilities classified as discontinued operations (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets of discontinued operations-current	$ 12,303	$ 12,303
Liabilities of discontinued operations-current	28,671	28,671
S.T. Pipeline, Inc | Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash	12,303	12,303
Assets of discontinued operations-current	12,303	12,303
Total assets of discontinued operations	12,303	12,303
Accrued expenses and other current liabilities	28,671	28,671
Liabilities of discontinued operations-current	28,671	28,671
Total liabilities of discontinued operations	28,671	28,671
Net liabilities	$ (16,368)	$ (16,368)

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Detail Textuals) - USD ($)	May 14, 2013	Sep. 30, 2018	Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net proceeds from wholly owned subsidiary	$ 7,233,913
S.T. Pipeline, Inc | Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Accrued expenses and other current liabilities		$ 28,671	$ 28,671

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Detail Textuals) $ in Millions	3 Months Ended
	Sep. 30, 2012USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment charge	$ 36.9

ACCOUNTS RECEIVABLE - Summary o

ACCOUNTS RECEIVABLE - Summary of activity in allowance for doubtful accounts (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance at beginning of year	$ 108,200
Balance at end of year	83,885	$ 108,200
Continuing operations
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance at beginning of year	108,200	133,500
Charged to expense	0	0
Deductions for uncollectible receivables written off, net of recoveries	(24,315)	(25,300)
Balance at end of year	$ 83,885	$ 108,200

UNCOMPLETED CONTRACTS - Summary

UNCOMPLETED CONTRACTS - Summary of costs, estimated earnings, and billings on uncompleted contracts (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Contractors [Abstract]
Costs incurred on contracts in progress	$ 154,793,209	$ 143,738,101
Estimated earnings, net of estimated losses	11,687,859	9,573,781
Costs of uncompleted contracts including net estimated earnings	166,481,068	153,311,882
Less Billings to date	164,388,894	150,134,963
Unbilled contracts receivable	2,092,174	3,176,919
Costs and estimated earnings in excess of billed on uncompleted contracts	5,353,375	5,350,884
Less billings in excess of costs and estimated earnings on uncompleted contracts	3,261,201	2,173,965
Unbilled contracts receivable	$ 2,092,174	$ 3,176,919

PROPERTY AND EQUIPMENT - Summar

PROPERTY AND EQUIPMENT - Summary of property and equipment (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$ 48,278,427	$ 48,436,122
Less Accumulated Depreciation and Amortization	31,462,438	29,243,614
Total fixed assets	16,815,989	19,192,508
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	2,333,106	2,081,101
Buildings and leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	4,761,019	4,361,550
Operating equipment and vehicles
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	40,434,150	41,373,376
Office equipment, furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	747,330	583,361
Assets not yet in service
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$ 2,822	$ 36,734

SHORT-TERM DEBT (Detail Textual

SHORT-TERM DEBT (Detail Textuals) - USD ($)	1 Months Ended		12 Months Ended
	Mar. 21, 2018	Jan. 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Line of Credit Facility [Line Items]
Insurance policy amount		$ 3,100,000
Insurance policy premium outstanding			$ 570,000
United Bank, Inc. | Financing agreement "Operating Line of Credit (2018)"
Line of Credit Facility [Line Items]
Line of credit	$ 15,000,000
Interest rate on the line of credit description	Wall Street Journal" Prime Rate (the index) with a floor of 4.99%
Interest rate on line of credit	4.99%
Amount borrowed against the line of credit			5,500,000
Amount available to borrowing			$ 7,000,000
Percentage of eligible accounts receivable			70.00%
Amount of loan covenants			$ 12,500,000
Minimum tangible net worth			$ 17,000,000
Minimum traditional debt service coverage ratio			1.50x
Minimum current ratio			1.50x
Maximum debt to tangible net worth ratio			1.50x
Amount of minimum tangible net worth			$ 19,000,000
Traditional debt service coverage ratio			2.0x
United Bank, Inc. | Financing agreement "Operating Line of Credit (2017)"
Line of Credit Facility [Line Items]
Amount borrowed against the line of credit				$ 9,100,000
Repayments of lines of credit				$ 15,000,000

SHORT-TERM AND LONG-TERM DEBT -

SHORT-TERM AND LONG-TERM DEBT - Summary of short-term and long-term debt (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Debt Instrument [Line Items]
Total debt	$ 15,759,145	$ 23,698,369
Less current maturities	9,290,515	13,995,886
Total long term debt	6,468,630	9,702,483
Line of credit payable to bank, final payment due by February 27, 2019
Debt Instrument [Line Items]
Total debt	5,500,000	9,112,572
Notes payable to finance companies, final payments due October 2018 through June 2019
Debt Instrument [Line Items]
Total debt	1,332,993	2,042,524
Note payable to finance company for insurance premiums financed due November 2018 in monthly installments
Debt Instrument [Line Items]
Total debt	569,247	320,396
Notes payable to bank, final payment due November 2034
Debt Instrument [Line Items]
Total debt	1,054,248	1,094,631
Notes payable to bank, final payment due November 2025
Debt Instrument [Line Items]
Total debt	851,768	949,481
Notes payable to bank, final payment due February 2019
Debt Instrument [Line Items]
Total debt	702,097	2,655,515
Notes payable to bank, final payment due February 2019 1
Debt Instrument [Line Items]
Total debt	154,116	507,507
Notes payable to bank, final payment due September 2022
Debt Instrument [Line Items]
Total debt	4,045,025	5,000,000
Notes payable to bank, final payment due September 2021
Debt Instrument [Line Items]
Total debt	$ 1,549,651	$ 2,015,743

SHORT-TERM AND LONG-TERM DEBT_2

SHORT-TERM AND LONG-TERM DEBT - Summary of short-term and long-term debt (Parentheticals) (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Line of credit payable to bank, final payment due by February 27, 2019
Debt Instrument [Line Items]
Interest rate	4.99%
Notes payable to finance companies, final payments due October 2018 through June 2019
Debt Instrument [Line Items]
Note payable in monthly installments	$ 64,523
Notes payable to finance companies, final payments due October 2018 through June 2019 | Minimum
Debt Instrument [Line Items]
Interest rate	0.00%
Notes payable to finance companies, final payments due October 2018 through June 2019 | Maximum
Debt Instrument [Line Items]
Interest rate	7.62%
Note payable to finance company for insurance premiums financed due November 2018 in monthly installments
Debt Instrument [Line Items]
Note payable in monthly installments	$ 288,581	$ 320,396
Interest rate	2.77%
Notes payable to bank, final payment due November 2034
Debt Instrument [Line Items]
Note payable in monthly installments	$ 7,799
Interest rate	4.82%
Notes payable to bank, final payment due November 2025
Debt Instrument [Line Items]
Note payable in monthly installments	$ 11,828
Interest rate	5.00%
Notes payable to bank, final payment due February 2019
Debt Instrument [Line Items]
Note payable in monthly installments	$ 172,473
Interest rate	6.50%
Notes payable to bank, final payment due February 2019 1
Debt Instrument [Line Items]
Note payable in monthly installments	$ 30,914
Interest rate	5.00%
Notes payable to bank, final payment due September 2022
Debt Instrument [Line Items]
Note payable in monthly installments	$ 98,865
Interest rate	4.99%
Notes payable to bank, final payment due September 2021
Debt Instrument [Line Items]
Note payable in monthly installments	$ 46,482
Interest rate	5.00%

SHORT-TERM AND LONG-TERM DEBT_3

SHORT-TERM AND LONG-TERM DEBT - Maturities of debt (Details 1) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Debt Disclosure [Abstract]
2,019	$ 9,290,515
2,020	2,320,970
2,021	1,825,472
2,022	1,036,439
2,023	182,363
Thereafter	1,103,386
Total long-term debt	$ 15,759,145	$ 23,698,369

INCOME TAXES - Components of in

INCOME TAXES - Components of income taxes (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Federal
Current	$ 836,977	$ 0
Deferred	(333,740)	(67,132)
Total	503,237	(67,132)
State
Current	212,524	0
Deferred	194,273	(13,236)
Total	406,797	(13,236)
Total income tax benefit	$ 910,034	$ (80,368)

INCOME TAXES - Summary of provi

INCOME TAXES - Summary of provision for income taxes differs from amount computed by applying federal statutory rate (Details 1)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Statutory rate	24.50%	(34.00%)
State income taxes	8.99%	(5.78%)
Meals and other	11.84%	22.62%
Rate change effect on deferred taxes	(18.71%)	0.00%
Effective tax rate	26.62%	(17.16%)

INCOME TAXES - Summary of incom

INCOME TAXES - Summary of income tax effects of temporary differences giving rise to deferred tax liabilities (Details 2) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Deferred income tax assets Long-term
Other deferred assets	$ 699,905	$ 1,394,066
Total deferred income tax assets	699,905	1,394,066
Deferred income tax liabilities, Long-term
Property and equipment	2,023,641	1,857,088
Other deferred liabilities	4,639	(16,465)
Total deferred income tax liabilities-LT	2,028,280	1,840,623
Deferred Income Tax Liabilities, Net	1,328,375	446,557
Continuing Operations
Deferred income tax assets Long-term
Total deferred income tax assets	699,905	1,394,066
Deferred income tax liabilities, Long-term
Total deferred income tax liabilities-LT	$ 2,028,280	$ 1,840,623

INCOME TAXES (Detail Textuals)

INCOME TAXES (Detail Textuals) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Line Items]
Statutory rate	24.50%	(34.00%)
Tax Cuts and Jobs Act, net tax expense (benefit)	$ 588,000
2017 year
Income Tax Disclosure [Line Items]
Statutory rate	34.00%
2018 year
Income Tax Disclosure [Line Items]
Statutory rate	24.50%

EARNINGS PER SHARE - Summary of

EARNINGS PER SHARE - Summary of amounts used to compute basic and diluted earnings per share (Details) - USD ($)	3 Months Ended								12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share [Abstract]
Net income (loss)	$ 2,211,831	$ 1,096,267	$ (947,575)	$ 148,500	$ 553,274	$ (1,867,148)	$ (312,539)	$ 1,238,657	$ 2,509,023	$ (387,756)
Dividends on preferred stock	77,250	77,250	77,250	77,250	77,250	77,250	77,250	77,250	309,000	309,000
Income (loss) available to common shareholders	$ 2,134,581	$ 1,019,017	$ (1,024,825)	$ 71,250	$ 476,024	$ (1,944,398)	$ (389,789)	$ 1,161,407	$ 2,200,023	$ (696,756)
Weighted average shares outstanding (in shares)	14,218,949	14,239,836	14,239,836	14,239,836	14,239,836	14,239,836	14,239,836	14,239,836	14,234,571	14,239,836
Weighted average shares-diluted (in shares)	17,652,282	17,673,169	14,239,836	17,673,169	17,673,169	14,239,836	14,239,836	17,673,169	17,667,904	14,239,836
Earnings (loss) per share available to common shareholders (in dollars per share)	$ 0.15	$ 0.072	$ (0.072)	$ 0.005	$ 0.033	$ (0.137)	$ (0.027)	$ 0.082	$ 0.155	$ (0.049)
Earnings (loss) per share available to common shareholders-diluted (in dollars per share)	$ 0.121	$ 0.058	$ (0.072)	$ 0.004	$ 0.027	$ (0.137)	$ (0.027)	$ 0.066	$ 0.125	$ (0.049)

STOCK PURCHASE PLAN - Summary o

STOCK PURCHASE PLAN - Summary of expiration of stock purchase plan (Details)	Sep. 30, 2018USD ($)$ / sharesshares
Stock Purchase Plan [Line Items]
Total Number of Shares Purchased	$ 45,319
Average Price Paid Per Share | $ / shares	$ 1.10
Value of Shares Purchased as Part of Publicly Announced Plans or Programs	$ 49,794.02
July 1, 2018-July 31, 2018
Stock Purchase Plan [Line Items]
Total Number of Shares Purchased	$ 0
Average Price Paid Per Share | $ / shares	$ 0
Value of Shares Purchased as Part of Publicly Announced Plans or Programs	$ 0
Maximum Number of Shares That May Yet Be Purchased Under the Plans or Programs | shares	0
August 1, 2018-August 31, 2018
Stock Purchase Plan [Line Items]
Total Number of Shares Purchased	$ 18,129
Average Price Paid Per Share | $ / shares	$ 1.13
Value of Shares Purchased as Part of Publicly Announced Plans or Programs	$ 20,502.34
Maximum Number of Shares That May Yet Be Purchased Under the Plans or Programs | shares	1,405,855
September 1, 2018- September 30, 2018
Stock Purchase Plan [Line Items]
Total Number of Shares Purchased	$ 27,190
Average Price Paid Per Share | $ / shares	$ 1.08
Value of Shares Purchased as Part of Publicly Announced Plans or Programs	$ 29,291.68
Maximum Number of Shares That May Yet Be Purchased Under the Plans or Programs | shares	1,378,665

STOCK PURCHASE PLAN (Detail Tex

STOCK PURCHASE PLAN (Detail Textuals) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 19, 2008	Sep. 30, 2018	Sep. 30, 2017	Dec. 01, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense		$ 0	$ 0
Common stock, shares outstanding		14,194,517	14,239,836
Common stock, shares issued		14,839,836	14,839,836
Value of common stock		$ 1,484	$ 1,484
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock shares authorized	1,200,000
Compensation expense	$ 25,000
Percentage stock offered at a purchase price least of fair market value	85.00%
Participant's stock purchased description	A participant's stock purchased during a calendar year may not exceed the lesser of (a) a percentage of the participant's compensation or a total amount as specified by the compensation committee of the Board, or (b) $25,000.
Common stock, shares outstanding				1,423,984
Percentage of common stock issued and outstanding				10.00%
Employee Stock Purchase Plan | Subsequent event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares issued				107,668
Value of common stock				$ 131,555

LONG TERM INCENTIVE PLAN (Detai

LONG TERM INCENTIVE PLAN (Detail Textuals)	Aug. 11, 2010USD ($)Officer$ / sharesshares	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2011shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense		$ 0	$ 0
Deferred tax benefit		$ 0	$ 0
Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock shares issued | shares				1,149,000
Long Term Incentive Plan | Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted | shares	51,000
Number of officer | Officer	6
Fair value per share (in dollars per share) | $ / shares	$ 4.22
Vesting period	3 years
Market value of shares granted	$ 215,220

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Detail Textuals) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 16, 2014	Sep. 30, 2018
Related Party Transaction [Line Items]
Percentage of shares of common stock transaction between executive, officers, directors and holders		10% or more
Nitro Electric | Loan agreement
Related Party Transaction [Line Items]
Term of loan agreement	20 years
Loan agreement, amount	$ 1,200,000
Monthly rent	$ 6,300
Interest rate	4.82%
Monthly payments	$ 7,800
Principal payment		$ 145,000
Interest payment		$ 205,000

LEASE OBLIGATIONS - Future mini

LEASE OBLIGATIONS - Future minimum lease payments under operating leases (Details)	Sep. 30, 2018USD ($)
Leases [Abstract]
2,019	$ 36,323
2,020	62,260
Future minimum lease payments, Total	$ 98,583

LEASE OBLIGATIONS (Detail Textu

LEASE OBLIGATIONS (Detail Textuals)	Sep. 30, 2018
Pieces of equipment
Operating Leased Assets [Line Items]
Maximum term of operating lease agreement	36 months

MAJOR CUSTOMERS (Detail Textual

MAJOR CUSTOMERS (Detail Textuals)	3 Months Ended								12 Months Ended
	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2018USD ($)Customer	Sep. 30, 2017USD ($)Customer
Concentration Risk [Line Items]
Revenue | $	$ 50,292,476	$ 29,549,659	$ 23,093,033	$ 32,547,603	$ 41,941,034	$ 35,686,215	$ 25,371,605	$ 37,496,872	$ 135,482,771	$ 140,495,726
Revenues | Customer Concentration Risk
Concentration Risk [Line Items]
Number of major customers | Customer									2	2
Concentration risk description									exceeded 10.0%	exceeded 10.0%
Revenue | $									$ 135,500,000	$ 140,500,000
Revenues | Customer Concentration Risk | Gas and petroleum contract work
Concentration Risk [Line Items]
Percentage of revenue									51.50%	56.70%
Revenues | Customer Concentration Risk | Electrical and mechanical contract services
Concentration Risk [Line Items]
Percentage of revenue									41.70%	37.40%
Revenues | Customer Concentration Risk | Water and sewer contract installations and other ancillary services
Concentration Risk [Line Items]
Percentage of revenue									6.80%	5.90%
Revenues | Customer Concentration Risk | Customer One
Concentration Risk [Line Items]
Percentage of revenue									17.30%	15.10%
Revenues | Customer Concentration Risk | Customer Two
Concentration Risk [Line Items]
Percentage of revenue									13.30%	14.60%
Receivables | Customer Concentration Risk
Concentration Risk [Line Items]
Number of major customers | Customer									2	2
Concentration risk description									exceeded 10.0%	exceeded 10.0%
Receivables | Customer Concentration Risk | Customer One
Concentration Risk [Line Items]
Percentage of revenue									25.50%	15.80%
Receivables | Customer Concentration Risk | Customer Two
Concentration Risk [Line Items]
Percentage of revenue									22.30%	12.10%

RETIREMENT AND EMPLOYEE BENEF_3

RETIREMENT AND EMPLOYEE BENEFIT PLANS - Summary of Participation in Pension Fund Plan (Details) - USD ($)		12 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Multiemployer Plans [Line Items]
Contributions of Energy Services of America Companies		$ 6,785,037	$ 7,370,278	$ 6,426,557
Central States, Southeast and Southwest Areas Pension Fund
Multiemployer Plans [Line Items]
Entity Tax Identification Number		366,044,243
Pension Plan Number		1	1	1
Pension Protection Act ("PPA") Certified Zone Status	[1]	Red	Red
FIP/RP Status	[2]	Implemented	Implemented	Implemented
Contributions of Energy Services of America Companies		$ 0	$ 0	$ 35,907
Surcharge Imposed		No	No	No
Expiration Date of Collective Bargaining Agreement		Various	Various	Various
Southwest Ohio Regional Council of Carpenters Pension Plan
Multiemployer Plans [Line Items]
Entity Tax Identification Number		316,127,287
Pension Plan Number		1	1	1
Pension Protection Act ("PPA") Certified Zone Status	[1]	Red	Red
FIP/RP Status	[2]	Implemented	Implemented	Implemented
Contributions of Energy Services of America Companies		$ 0	$ 0	$ 8,695
Surcharge Imposed		No	No	No
Expiration Date of Collective Bargaining Agreement		Various	Various	Various
NationNational Automatic Sprinkler Industry Pension Fund Automatic Sprinkler Industry Pension Fund
Multiemployer Plans [Line Items]
Entity Tax Identification Number		526,054,620
Pension Plan Number		1	1	1
Pension Protection Act ("PPA") Certified Zone Status	[1]	Red	Red
FIP/RP Status	[2]	Implemented	Implemented	Implemented
Contributions of Energy Services of America Companies		$ 99,731	$ 0	$ 0
Surcharge Imposed		No	No	No
Expiration Date of Collective Bargaining Agreement		Various	Various	Various
Iron Workers District Council of Southern Ohio &Vicinity Pension Trust
Multiemployer Plans [Line Items]
Entity Tax Identification Number		316,038,516
Pension Plan Number		1	1	1
Pension Protection Act ("PPA") Certified Zone Status	[1]	Yellow	Yellow
FIP/RP Status	[2]	Implemented	Implemented	Implemented
Contributions of Energy Services of America Companies		$ 57,960	$ 0	$ 0
Surcharge Imposed		No	No	No
Expiration Date of Collective Bargaining Agreement		Various	Various	Various
Carpenters Pension Fund of WV
Multiemployer Plans [Line Items]
Entity Tax Identification Number		556,027,998
Pension Plan Number		1	1	1
Pension Protection Act ("PPA") Certified Zone Status	[1]	Red	Red
FIP/RP Status	[2]	Implemented	Implemented	Implemented
Contributions of Energy Services of America Companies		$ 444,455	$ 0	$ 0
Surcharge Imposed		No	No	No
Expiration Date of Collective Bargaining Agreement		Various	Various	Various
Plumbers & Pipefitters National Pension Fund
Multiemployer Plans [Line Items]
Entity Tax Identification Number		526,152,779
Pension Plan Number		1	1	1
Pension Protection Act ("PPA") Certified Zone Status	[1]	Yellow	Yellow
FIP/RP Status	[2]	Implemented	Implemented	Implemented
Contributions of Energy Services of America Companies		$ 1,929,939	$ 1,034,996	$ 841,370
Surcharge Imposed		No	No	No
Expiration Date of Collective Bargaining Agreement		Various	Various	Various
Sheet Metal Workers' National Pension Fund
Multiemployer Plans [Line Items]
Entity Tax Identification Number		526,112,463
Pension Plan Number		1	1	1
Pension Protection Act ("PPA") Certified Zone Status	[1]	Red	Red
FIP/RP Status	[2]	Implemented	Implemented	Implemented
Contributions of Energy Services of America Companies		$ 153,542	$ 182,991	$ 0
Surcharge Imposed		No	No	No
Expiration Date of Collective Bargaining Agreement		Various	Various	Various
Sheet Metal Workers Local Pension Fund
Multiemployer Plans [Line Items]
Entity Tax Identification Number		346,666,753
Pension Plan Number		1	1	1
Pension Protection Act ("PPA") Certified Zone Status	[1]	Red	Red
FIP/RP Status	[2]	Implemented	Implemented	Implemented
Contributions of Energy Services of America Companies		$ 11,483	$ 0	$ 99,809
Surcharge Imposed		No	No	No
Expiration Date of Collective Bargaining Agreement		Various	Various	Various
Plumbers and Pipefitters Local 152 Pension Fund
Multiemployer Plans [Line Items]
Entity Tax Identification Number		556,029,095
Pension Plan Number		1	1	1
Pension Protection Act ("PPA") Certified Zone Status	[1]	Red	Red
FIP/RP Status	[2]	Implemented	Implemented	Implemented
Contributions of Energy Services of America Companies		$ 0	$ 0	$ 11,178
Surcharge Imposed		No	No	No
Expiration Date of Collective Bargaining Agreement		Various	Various	Various
All Other
Multiemployer Plans [Line Items]
Pension Protection Act ("PPA") Certified Zone Status	[1]	Green	Green
Contributions of Energy Services of America Companies		$ 4,087,927	$ 6,152,291	$ 5,429,598
Surcharge Imposed		No	No	No
Expiration Date of Collective Bargaining Agreement		Various	Various	Various
[1]	The most recent PPA zone status available in 2017 and 2016 is the the plan's year-end during 2016 and 2015, respectively. The zone status is based on information that we received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65 percent funded, plans in the orange zone are less than 80 percent funded and have an Accumulated Funding Deficiency in the current year or projected into the next six years, plans in the yellow zone are less than 80 percent funded, and plans in the green zone are at least 80 percent funded.
[2]	Indicates whether the plan has a financial improvement plan ("FIP") or a rehabilitation plan ("RP") which is either pending or has been implemented.

RETIREMENT AND EMPLOYEE BENEF_4

RETIREMENT AND EMPLOYEE BENEFIT PLANS (Detail Textuals) - Union Employees Retirement Plan - C J Hughes Construction Company - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Defined Benefit Plan Disclosure [Line Items]
Percentage of employees contribution to retirement compensation plan	15.00%
Maximum amount of employees contribution	$ 18,500	$ 18,000
Amount of contribution matched per dollar	$ 0.25
Percentage of contribution of eligible wages	6.00%
Amount of contribution to union plan	$ 9,966

RETIREMENT AND EMPLOYEE BENEF_5

RETIREMENT AND EMPLOYEE BENEFIT PLANS (Detail Textuals 1)	12 Months Ended
	Sep. 30, 2018USD ($)Subsidiary	Sep. 30, 2017USD ($)Subsidiary
Non Union Employees Retirement Plan | Nitro Electric and C. J. Hughes Construction Company merger
Defined Benefit Plan Disclosure [Line Items]
Maximum amount of employees contribution	$ 18,500	$ 18,000
Amount of contribution matched per dollar	$ 0.25
Percentage of contribution of eligible wages	6.00%
Defined contribution plan employer matching contribution percent of each dollar contributed for the first 3%		100.00%
Defined contribution plan employer matching contribution percent of each dollar contributed for the next 3%		50.00%
Retirement Plan | Energy Services of America
Defined Benefit Plan Disclosure [Line Items]
Amount of contribution to union plan	$ 238,000	$ 197,000
Number of subsidiaries | Subsidiary	4	4

CREDIT RISK (Detail Textuals)

CREDIT RISK (Detail Textuals)	Sep. 30, 2018USD ($)
Risks and Uncertainties [Abstract]
FDIC insurance limit	$ 250,000
Uninsured deposits	$ 2,300,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Detail Textuals) $ in Millions	Sep. 30, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
Performance bonds outstanding amount	$ 16.6

QUARTERLY FINANCIAL DATA (UNA_3

QUARTERLY FINANCIAL DATA (UNAUDITED) -Summary (Details) - USD ($)	3 Months Ended								12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2017
Continuing operations
Revenue	$ 50,292,476	$ 29,549,659	$ 23,093,033	$ 32,547,603	$ 41,941,034	$ 35,686,215	$ 25,371,605	$ 37,496,872	$ 135,482,771	$ 140,495,726
Operating income (loss)	3,244,880	1,610,087	(900,258)	(33,637)	1,359,091	(3,038,995)	(427,126)	2,489,177	3,921,072	382,147
Net income (loss)	2,211,831	1,096,267	(947,575)	148,500	553,274	(1,867,148)	(312,539)	1,238,657	2,509,023	(387,756)
Dividends on preferred stock	77,250	77,250	77,250	77,250	77,250	77,250	77,250	77,250	309,000	309,000
Net income (loss) available to common shareholders	$ 2,134,581	$ 1,019,017	$ (1,024,825)	$ 71,250	$ 476,024	$ (1,944,398)	$ (389,789)	$ 1,161,407	$ 2,200,023	$ (696,756)
Weighted-basic shares outstanding (in shares)	14,218,949	14,239,836	14,239,836	14,239,836	14,239,836	14,239,836	14,239,836	14,239,836	14,234,571	14,239,836
Weighted-diluted shares outstanding (in shares)	17,652,282	17,673,169	14,239,836	17,673,169	17,673,169	14,239,836	14,239,836	17,673,169	17,667,904	14,239,836
Earnings (loss) per share available to common shareholders (in dollars per share)	$ 0.15	$ 0.072	$ (0.072)	$ 0.005	$ 0.033	$ (0.137)	$ (0.027)	$ 0.082	$ 0.155	$ (0.049)
Earnings (loss) per share-diluted available to common shareholders (in dollars per share)	$ 0.121	$ 0.058	$ (0.072)	$ 0.004	$ 0.027	$ (0.137)	$ (0.027)	$ 0.066	$ 0.125	$ (0.049)

CONDENSED PARENT COMPANY ONLY_3

CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS - BALANCE SHEETS (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Current assets
Cash and cash equivalents	$ 1,053,247	$ 1,663,222
Other receivables	266,179	96,242
Prepaid expenses and other	4,117,276	4,044,731
Total Current Assets	37,865,401	37,973,346
Property, plant and equipment, at cost	48,278,427	48,436,122
less accumulated depreciation	(31,462,438)	(29,243,614)
Total fixed assets	16,815,989	19,192,508
Total Assets	54,681,390	57,303,135
Current liabilities
Current maturities of long-term debt	3,221,268	4,562,918
Lines of credit and short term borrowings	6,069,247	9,432,968
Accounts payable	6,204,870	5,522,143
Accrued expenses and other current liabilities	4,272,844	4,302,611
Total Current Liabilities	23,603,338	26,023,276
Long-term debt, less current maturities	6,468,630	9,702,483
Total Liabilities	31,400,343	36,172,316
Shareholders' equity
Treasury stock, 645,319 shares at September 30, 2018 and 600,000 at September 30, 2017	(65)	(60)
Additional paid in capital	61,239,470	61,289,260
Retained earnings (deficit)	(37,959,842)	(40,159,865)
Total Stockholders' equity	23,281,047	21,130,819	$ 22,523,692
Total liabilities and stockholders' equity	54,681,390	57,303,135
Parent Company
Current assets
Cash and cash equivalents	499,750	1,468,145	$ 595,757
Other receivables	(307)
Prepaid expenses and other	3,906,287	4,013,332
Total Current Assets	4,405,730	5,481,477
Property, plant and equipment, at cost	248,402	248,402
less accumulated depreciation	(226,285)	(220,733)
Total fixed assets	22,117	27,669
Due from subsidiaries	4,531,173	11,604,780
Deferred tax asset	329,150	726,524
Investment in subsidiaries	27,466,387	24,079,884
Total Assets	36,754,557	41,920,334
Current liabilities
Current maturities of long-term debt	2,459,680	3,777,504
Lines of credit and short term borrowings	6,069,247	9,432,968
Accounts payable	33,839	63,358
Accrued expenses and other current liabilities	67,767	164,943
Total Current Liabilities	8,630,533	13,438,773
Long-term debt, less current maturities	4,842,977	7,350,742
Total Liabilities	13,473,510	20,789,515
Shareholders' equity
Preferred stock, $.0001 par value Authorized 1,000,000 shares,206 issued at September 30, 2018 and 2017	0	0
Common stock, $.0001 par value Authorized 50,000,000 shares 14,839,836 issued and 14,194,517 outstanding at September 30, 2018 and 14,239,836 outstanding at September 30, 2017	1,484	1,484
Treasury stock, 645,319 shares at September 30, 2018 and 600,000 at September 30, 2017	(65)	(60)
Additional paid in capital	61,239,470	61,289,260
Retained earnings (deficit)	(37,959,842)	(40,159,865)
Total Stockholders' equity	23,281,047	21,130,819
Total liabilities and stockholders' equity	$ 36,754,557	$ 41,920,334

CONDENSED PARENT COMPANY ONLY_4

CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS - BALANCE SHEETS (Parentheticals) (Details) - $ / shares	Sep. 30, 2018	Sep. 30, 2017
Condensed Financial Statements, Captions [Line Items]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	206	206
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	14,839,836	14,839,836
Common stock, shares outstanding	14,194,517	14,239,836
Treasury stock, shares	645,319	600,000

CONDENSED PARENT COMPANY ONLY_5

CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS - STATEMENTS OF INCOME (Details 1) - USD ($)	3 Months Ended								12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2017
Condensed Financial Statements, Captions [Line Items]
General and administrative expenses									$ 7,728,182	$ 7,401,769
Net loss from operations before taxes	$ 3,244,880	$ 1,610,087	$ (900,258)	$ (33,637)	$ 1,359,091	$ (3,038,995)	$ (427,126)	$ 2,489,177	3,921,072	382,147
Interest expense									(916,675)	(833,424)
Net loss before tax									3,419,057	(468,124)
Income tax benefit									910,034	(80,368)
Net loss from parent	$ 2,211,831	$ 1,096,267	$ (947,575)	$ 148,500	$ 553,274	$ (1,867,148)	$ (312,539)	$ 1,238,657	2,509,023	(387,756)
Net income (loss) available to common shareholders									$ 2,200,023	$ (696,756)
Weighted average shares outstanding-basic (in shares)	14,218,949	14,239,836	14,239,836	14,239,836	14,239,836	14,239,836	14,239,836	14,239,836	14,234,571	14,239,836
Weighted average shares-diluted (in shares)	17,652,282	17,673,169	14,239,836	17,673,169	17,673,169	14,239,836	14,239,836	17,673,169	17,667,904	14,239,836
Net earnings (loss) per share-basic available to common shareholders (in dollars per share)									$ 0.155	$ (0.049)
Net earnings (loss) per share-diluted available to common shareholders (in dollars per share)									$ 0.125	$ (0.049)
Parent Company
Condensed Financial Statements, Captions [Line Items]
General and administrative expenses									$ 1,226,854	$ 1,360,216
Net loss from operations before taxes									(1,226,854)	(1,360,216)
Other nonoperating income (expense)									6,239	(318)
Interest income									132,281
Interest expense									(811,801)	(753,167)
Interest allocation to subsidiaries									763,328	730,486
Net loss before tax									(1,136,807)	(1,383,215)
Income tax benefit									(259,327)	(541,844)
Net loss from parent									(877,480)	(841,371)
Equity in undistributed loss of subsidiaries									3,386,503	453,615
Dividends on preferred stock									(309,000)	(309,000)
Net income (loss) available to common shareholders									$ 2,200,023	$ (696,756)
Weighted average shares outstanding-basic (in shares)									14,234,571	14,239,836
Weighted average shares-diluted (in shares)									17,667,904	14,239,836
Net earnings (loss) per share-basic available to common shareholders (in dollars per share)									$ 0.155	$ (0.049)
Net earnings (loss) per share-diluted available to common shareholders (in dollars per share)									$ 0.125	$ (0.049)

CONDENSED PARENT COMPANY ONLY_6

CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS - CONSOLIDATED STATEMENTS OF CASH FLOWS (Details 2) - USD ($)	3 Months Ended								12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net income (loss)	$ 2,211,831	$ 1,096,267	$ (947,575)	$ 148,500	$ 553,274	$ (1,867,148)	$ (312,539)	$ 1,238,657	$ 2,509,023	$ (387,756)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Provision for deferred taxes									(139,467)	(80,368)
Depreciation expense									4,209,056	3,235,362
Changes in:
(Increase) decrease in prepaid expenses									948,740	(1,559,630)
Decrease in other receivable									(32,656)	10,595
Increase (decrease) in accounts payable									682,727	515,716
Net cash provided by (used in) operating activities									9,063,687	1,177,737
Cash flows from investing activities:
Investment in property and equipment									(1,883,126)	(2,788,272)
Net cash used in investing activities									(1,338,531)	(2,513,150)
Cash flows from financing activities:
Principal payments on long term debt									(4,612,615)	(3,012,063)
Dividends on common stock										(696,117)
Preferred dividends paid									309,000	309,000
Net cash provided by financing activities									(8,335,131)	(817,155)
Increase (decrease) in cash and cash equivalents									(609,975)	(2,152,568)
Cash beginning of period				1,663,222					1,663,222
Cash end of period	1,053,247				1,663,222				1,053,247	1,663,222
Supplemental schedule of noncash investing and financing activities:
Insurance premiums financed									3,130,859	3,524,350
Accrued dividends on preferred stock										317,500
Cash paid during the year for:
Interest									916,675	833,424
Income taxes									346,065	1,578,334
Parent Company
Cash flows from operating activities:
Net income (loss)									2,509,023	(387,756)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Provision for deferred taxes									397,374	(60,061)
Depreciation expense									5,552	5,552
Equity in undistributed income of subsidiaries									(3,386,503)	(453,615)
Advances from subsidiaries									7,073,607	(687,699)
Changes in:
(Increase) decrease in prepaid expenses									107,045	(2,016,506)
Decrease in other receivable									307	1,417
Increase (decrease) in accounts payable									(29,519)	50,665
Decrease in accrued expenses and other current liabilities									(97,176)	(71,090)
Net cash provided by (used in) operating activities									6,579,710	(3,619,093)
Cash flows from investing activities:
Investment in property and equipment									0	0
Net cash used in investing activities									0	0
Cash flows from financing activities:
Borrowings on lines of credit and short-term debt, net of (repayments)									(3,363,721)	3,200,025
Principal payments on long term debt									(3,825,589)	(2,703,427)
Dividends on common stock									0	696,117
Preferred dividends paid									(309,000)	(309,000)
Treasury stock purchased by company									(49,795)	0
Proceeds from long term debt									0	5,000,000
Net cash provided by financing activities									(7,548,105)	4,491,481
Increase (decrease) in cash and cash equivalents									(968,395)	872,388
Cash beginning of period				$ 1,468,145				$ 595,757	1,468,145	595,757
Cash end of period	$ 499,750				$ 1,468,145				499,750	1,468,145
Supplemental schedule of noncash investing and financing activities:
Accrued dividends on preferred stock									77,250	77,250
Cash paid during the year for:
Interest									811,801	753,167
Income taxes									$ 346,065	$ 1,578,334