Energy Services of America (ESOA) 10-K 20 Dec 13 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Sep. 30, 2013	Dec. 20, 2013	Mar. 31, 2013
Document and Entity Information [Abstract]	'	'	'
Entity Registrant Name	'Energy Services of America CORP	'	'
Entity Central Index Key	'0001357971	'	'
Trading Symbol	'esoa	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Current Fiscal Year End Date	'--09-30	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Well-Known Seasoned Issuer	'No	'	'
Entity Common Stock, Shares Outstanding	'	14,514,836	'
Entity Public Float	'	'	$1,578,950
Document Type	'10-K	'	'
Document Period End Date	30-Sep-13	'	'
Amendment Flag	'false	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Sep. 30, 2012
Current Assets	'	'
Cash and cash equivalents	$6,152,382	$1,398,301
Accounts receivable-trade	16,774,884	15,632,300
Allowance for doubtful accounts	-236,657	-240,071
Retainages receivable	2,666,066	1,713,702
Other receivables	271,572	277,933
Costs and estimated earnings in excess of billings on uncompleted contracts	9,034,956	10,856,769
Deferred tax asset	1,809,684	1,250,154
Prepaid expenses and other	2,191,551	2,005,233
Assets of discontinued operations	2,274,079	7,808,451
Total Current Assets	40,938,517	40,702,772
Property, plant and equipment, at cost	28,801,218	29,060,709
less accumulated depreciation	-19,198,168	-16,485,112
Assets of discontinued operations, net	155,833	6,477,380
Property and equipment, net	9,758,883	19,052,977
Total Assets	50,697,400	59,755,749
Current Liabilities	'	'
Current maturities of long-term debt	5,280,558	10,118,907
Lines of credit and short term borrowings	10,132,667	18,516,276
Accounts payable	6,367,120	8,171,650
Accrued expenses and other current liabilities	3,422,385	3,177,481
Billings in excess of costs and estimated earnings on uncompleted contracts	3,697,887	1,305,559
Income taxes payable	384,303	'
Liabilities of discontinued operations	1,370,465	2,149,435
Total Current Liabilities	30,655,385	43,439,308
Long-term debt, less current maturities	1,058,720	1,623,771
Long-term debt, payable to shareholder	'	1,223,325
Deferred income taxes payable	3,283,124	4,426,751
Liabilities of discontinued operations	756,983	2,601,229
Total Liabilities	35,754,212	53,314,384
Stockholders' equity	'	'
Preferred stock, $.0001 par value Authorized 1,000,000 shares, 196 issued	'	'
Common stock, $.0001 par value Authorized 50,000,000 shares Issued and outstanding 14,514,836 shares for 2013 and 14,458,836 shares for 2012	1,451	1,446
Additional paid in capital	61,039,262	56,107,650
Retained earnings (deficit)	-46,097,525	-49,667,731
Total Stockholders' equity	14,943,188	6,441,365
Total liabilities and stockholders' equity	$50,697,400	$59,755,749

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Statement Of Financial Position [Abstract]	'	'
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	196	196
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	14,514,836	14,458,836
Common stock, shares outstanding	14,514,836	14,458,836

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'
Revenue	$108,820,315	$109,019,856
Cost of revenues	98,804,399	104,375,422
Gross profit	10,015,916	4,644,434
Selling and administrative expenses	8,047,951	9,856,117
Asset Impairment	'	32,736,658
Income (loss) from operations	1,967,965	-37,948,341
Other income (expense)	'	'
Interest income	1,368	2,534
Other nonoperating income (expense)	-12,751	3,735
Interest expense	-1,739,689	-1,927,325
Gain on sale of equipment	531,270	25,472
Other income (expense), Total	-1,219,802	-1,895,584
Income (loss) from continuing operations before income taxes	748,163	-39,843,925
Income tax expense (benefit)	-1,318,854	1,551,495
Income (loss) from continuing operations	2,067,017	-41,395,420
Income (loss) from discontinued operations net of tax benefit of $1.45 million and $2.09 million in 2013 and 2012 respectively	1,503,189	-7,126,757
Net income (loss)	$3,570,206	($48,522,177)
Weighted average shares outstanding-basic (in shares)	14,461,383	14,448,336
Weighted average shares-diluted (in shares)	14,923,255	14,448,336
Earnings (loss) per share from continuing operations (in dollars per share)	$0.14	($2.87)
Earnings (loss) per share from continuing operations-diluted (in dollars per share)	$0.14	($2.87)
Earnings (loss) per share (in dollars per share)	$0.25	($3.36)
Earnings (loss) per share-diluted (in dollars per share)	$0.24	($3.36)

CONSOLIDATED_STATEMENTS_OF_INC1

CONSOLIDATED STATEMENTS OF INCOME (Parentheticals) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'
Tax benefit on Income (loss) from discontinued operations	$1.45	$2.09

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Common Stock	Additional Paid in Capital	Retained Earnings (Deficit)	Total
Balance at Sep. 30, 2011	$1,445	$56,059,825	($1,145,554)	$54,915,716
Balance (in shares) at Sep. 30, 2011	14,446,836	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'
Share-based compensation expense	'	47,826	'	47,826
Vested stock grants	1	-1	'	'
Vested stock grants (in shares)	12,000	'	'	'
Net Income (loss)	'	'	-48,522,177	-48,522,177
Balance at Sep. 30, 2012	1,446	56,107,650	-49,667,731	6,441,365
Balance (in shares) at Sep. 30, 2012	14,458,836	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'
Share-based compensation expense	'	31,648	'	31,648
Private placement of preferred stock	'	4,899,965	'	4,899,965
Common stock purchased	-30	'	'	-30
Common stock purchased (in shares)	-300,000	'	'	'
Common stock issued from private placement	34	'	'	34
Common stock issued from private placement (in shares)	350,000	'	'	'
Vested stock grants	1	-1	'	'
Vested stock grants (in shares)	6,000	'	'	'
Net Income (loss)	'	'	3,570,206	3,570,206
Balance at Sep. 30, 2013	$1,451	$61,039,262	($46,097,525)	$14,943,188
Balance (in shares) at Sep. 30, 2013	14,514,836	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net income (loss)	$3,570,206	($48,522,177)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'
Depreciation expense	4,239,374	5,848,045
Gain on sale/disposal of equipment	-2,680,668	-45,930
Provision for bad debts	300,000	'
Provision for deferred taxes	-3,148,663	-536,248
Share-based compensation expense	31,648	47,826
Goodwill Impairment	'	36,914,021
Decrease in contracts receivable	1,675,299	621,387
(Increase) decrease in retainage receivable	-478,851	8,005,760
(Increase) decrease in other receivables	46,497	-25,541
Decrease in cost and estimated earnings in excess of billings on uncompleted contracts	2,225,298	1,364,334
Increase in prepaid expenses	-165,037	-115,069
Increase (decrease) in accounts payable	-2,192,616	1,316,874
Decrease in accrued expenses	-82,980	-1,684,213
Increase (decrease) in billings in excess of cost and estimated earnings on uncompleted contracts	2,329,328	-1,554,983
Increase in income taxes payable	384,303	'
Net cash provided by operating activities	6,053,138	1,634,086
Cash flows from investing activities:	'	'
Investment in property & equipment	-902,172	-1,341,811
Proceeds from sales of property and equipment	8,868,573	241,856
Net cash used in investing activities	7,966,401	-1,099,955
Cash flows from financing activities:	'	'
Repayment of loans from shareholders	-1,223,325	-1,176,675
Proceeds from private placement of preferred stock	4,899,965	'
Par value of common stock issued to preferred shareholders	34	'
Treasury stock purchased by company	-30	'
Borrowings on lines of credit and short term debt, net of (repayments)	-8,383,609	4,640,553
Principal payments on long term debt	-5,634,413	-4,301,584
Net cash used in financing activities	-10,341,378	-837,706
Increase (decrease) in cash and cash equivalents	3,678,161	-303,575
Cash beginning of period	2,661,721	2,965,296
Cash end of period	6,339,882	2,661,721
Supplemental schedule of noncash investing and financing activities:	'	'
Insurance premiums financed	2,784,193	2,867,738
Purchases of property & equipment under financing agreements	231,013	499,870
Cash paid during the year for:	'	'
Interest	1,830,357	1,834,277
Insurance premiums financed	$3,079,319	$2,351,462

BUSINESS_AND_ORGANIZATION

BUSINESS AND ORGANIZATION	12 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'
BUSINESS AND ORGANIZATION	'
	1.   BUSINESS AND ORGANIZATION:
	Energy Services of America Corporation, formerly known as Energy Services Acquisition Corp., (the Company) was incorporated in Delaware on March 31, 2006 as a blank check company whose objective was to acquire an operating business or businesses.  On September 6, 2006 the Company sold 8,600,000 units in the public offering at a price of $6.00 per unit.  Each unit consisted of one share of the Company’s common stock and two common stock purchase warrants for the purchase of a share of common stock at $5.00.  The warrants could not be exercised until the later of the completion of the business acquisition or one year from issue date.   The Company operated as a blank check company until August 15, 2008.  On that date the Company acquired S.T. Pipeline, Inc. and C.J. Hughes Construction Company, Inc. with proceeds from the Company’s Initial Public Offering.  C. J Hughes operatesas wholly owned subsidiaries of the Company, while the S.T. Pipeline operations have been disontinued.
	S.T. Pipeline, Inc. (S.T.) was incorporated in May 1990 under the laws of the State of West Virginia.  S.T. engaged in the construction of natural gas pipelines for utility companies in various states, mostly in the mid-Atlantic area of the country.   On November 28, 2012, the Company committed to the closing and subsequent disposition of the assets of S. T. Pipeline under the terms of a Forbearance Agreement of that date concerning the Company’s short term and long-term debt.  See Note 11, Long-Term Debt, for further information. The financial position and results of operations of S.T. Pipeline, Inc. have been presented as discontinued operations in the accompanying financial statements for all presented periods.  The Company liquidated the assets of S.T. Pipeline on May 14, 2013.  See Note 4 for further details.
	C.J. Hughes Construction Company, Inc. (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 country.    Nitro Electric Company, Inc., a wholly owned subsidiary of C. J. Hughes, is involved in electrical contracting providing its services to the power and refining industry.  Nitro Electric operates primarily in the mid-Atlantic region of the country.   Contractors Rental Corporation, Inc. a wholly owned subsidiary of C.J. Hughes is involved in main line pipeline installation and repairs in the mid-Atlantic region of the country as well.  All of the C.J. Hughes, Nitro Electric, 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.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2013
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 of the Financial Accounting Standards Board (FASB) Accounting Standards Codification defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements.
	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 — Quoted prices for identical assets and liabilities traded in active exchange markets, such as the New York Stock Exchange.
	Level 2 — Observable inputs other than Level 1 including quoted prices for similar assets or liabilities, quoted prices in less active markets, or other observable inputs that can be corroborated by observable market data.  Level 2 also includes derivative contracts whose value is determined using a pricing model with observable market inputs or can be derived principally from or corroborated by observable market data.
	Level 3 — Unobservable inputs supported by little or no market activity for financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation; also includes observable inputs for nonbinding single dealer quotes not corroborated by observable market data.
	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 $6.6 million at September 30, 2013 was $6.6 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 5, Goodwill and Intangible Assets, for further information.
	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 past 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 will be tested for impairment between annual testing dates if an event occurs or circumstances change that would more likely than not reduce 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 5 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 restricted cash account to guarantee payments of premiums. That restricted account had a balance of $1.4 million as of September 30, 2013. 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 $8,073 and $20,664 for the years ended September 30, 2013 and 2012, respectively.
	Stock Compensation Plans
	The Company has issued restricted stock under its Long-Term Incentive Plan.  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.  For the year ending September 30, 2013 and 2012 respectively, $31,648 and $47,826 was recognized as compensation expense.
	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, 2008.  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 prior year end financial statements to conform to the classification adopted of the current year.
	New Accounting Pronouncements
	In July 2012, the FASB issued Accounting Standards Update (ASU) No. 2012-02, Intangibles--Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. This ASU states that an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount in accordance with Codification Subtopic 350-30, Intangibles--Goodwill and Other, General Intangibles Other than Goodwill.
	Under the guidance in this ASU, an entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. The amendments in this ASU are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Adoption of the new guidance, in itself, will not have an impact on the Company’s statements of income and financial position.
	In February 2013, the FASB issued ASU 2013-02 “Comprehensive Income: Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.” This amendment does not change the current requirements for reporting net income or other comprehensive income in Financial Statements. These amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross reference to other disclosures required under U.S. GAAP that provide additional details about those amounts. We expect to adopt the new guidance beginning on October 1, 2014, and the adoption of the new guidance is not expected to impact our financial position, results of operations, comprehensive income or cash flows, other than the related disclosures to the extent applicable.
	In April 2013, the FASB issued ASU 2013-07, “Presentation of Financial Statements: Topic Liquidation Basis of Accounting “(“ASU 2013-07”).  ASU 2013-07 requires an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent.  Liquidation is considered imminent when the likelihood is remote that the organization will return from liquidation and either: (a) a plan for liquidation is approved by the person or persons with the authority to make such a plan effective and the likelihood is remote that the execution of the plan will be blocked by other parties; or (b) a plan for liquidation is being imposed by other forces. ASU 2013-07 will be effective for the Company beginning on November 1, 2014. The Company expects that the adoption of ASU 2013-07 will not have a material impact on its financial statements or disclosure.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Sep. 30, 2013
Going Concern [Abstract]	'
GOING CONCERN	'
	3.   GOING CONCERN
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.
	As reflected in the accompanying financial statements, the Company sustained a loss of $48.5 million for the year-end September 30, 2012, which included a write-down for impairment of goodwill of $36.9 million.  On November 28, 2012, the Company entered into a Forbearance Agreement with its lender.  The Forbearance Agreement, among other things, required the closing and subsequent sale of S. T. Pipeline’s assets and also requires formulation of recommendations relating to the on-going operations of Nitro Electric, C. J. Hughes and Contractors Rental Corporation including refinancing, sale or liquidation of the companies.  The Forbearance Agreement also prohibits the Company from making any addition draws on its revolving line of credit, which will make funding of future contract work difficult.  These factors raise substantial doubt about the Company’s ability to continue as a going concern.  Please see Note 11 for further details.
	While the Company is attempting to find alternative sources of debt as well as exploring options to raise equity, the Company’s cash position may not be sufficient enough to support the Company’s operations. Management intends to raise additional funds by way of a private or public offering. Management believes that the actions presently being taken to secure alternative funding sources and limit the exposure to losses on future contracts provide the opportunity for the Company to continue as a going concern. While the Company believes in the viability of its strategy there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to find alternative funding sources and execute construction contracts in an efficient and profitable manner.
	The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Sep. 30, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
DISCONTINUED OPERATIONS	'
	4.  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.
	The operating results for S.T. Pipeline, Inc. for the years ended September 30, 2013 and 2012 are as follows:
		Years Ended September 30,
		2013			2012
		(In Millions)			(In Millions)
	Sales	$	2.1		$	48.72
	Cost of Revenues		3.25			51.68
	Gross loss		(1.15	)		(2.96	)
	Selling & administrative expenses		0.94			2.23
	Asset impairment	-0-				4.18
	Loss from operations		(2.09	)		(9.37	)
	Other income	-0-				0.13
	Gain on sale of equipment		2.15			0.02
	Income (loss) before tax		0.06			(9.22	)
	Income tax benefit		(1.44	)		(2.09	)
	Net income (loss)	$	1.5		$	(7.13	)
	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, 2013 and 2012 (in Thousands).
		At September 30,
		2013			2012
	Accounts receivable, net	$	(268	)	$	2,853
	Costs in excess of billings		-			403
	Retainages receivable		291			764
	Deferred tax asset		2,042			2,440
	Prepaid and other current assets		210			1,348
	Assets of discontinued operations-current		2,275			7,808
	Property, plant, and equipment, net		156			6,477
	Total assets of discontinued operations		2,431			14,285
	Accounts payable		1,357			1,745
	Billings in excess of cost	-				63
	Accrued expenses and other current liabilities		13			341
	Liabilities of discontinued operations-current		1,370			2,149
	Liabilities of discontinued operations-long term		757			2,601
	Total liabilities of discontinued operations		2,127			4,750
	Net assets	$	304		$	9,535
	Cash flows from discontinued operations for years ended September 30, 2013 and 2012 are as follows:
		Twelve Months Ended			Twelve Months Ended
	Cash Flows from operating activities:	30-Sep-13			30-Sep-12
	Net income (loss)	$	1,503,189		$	(7,126,757	)
	Adjustments to reconcile net income (loss) to net cash used in operating activities:
	Depreciation expense		438,220			1,806,353
	Provision for bad debts		300,000			-
	Gain loss on sale/disposal of equipment		(2,149,398	)		(20,458	)
	Provision for deferred taxes		(1,445,506	)		(2,155,714	)
	Goodwill impairment		-			4,177,363
	Decrease in contracts receivable		2,821,297			3,431,517
	Decrease in retainage receivable		473,513			2,643,563
	(Increase) decrease in other receivables		40,136			(29,523	)
	Decrease in cost and estimated earnings in excess of billings on uncompleted contracts		403,485			3,138,225
	Decrease in prepaid expenses		21,281			35,207
	Decrease in accounts payable		(388,086	)		(1,448,168	)
	Decrease in accrued expenses		(327,884	)		(1,888,125	)
	Decrease in billings in excess of costs and estimated earnings on uncompleted contracts		(63,000	)		(425,977	)
	Advance to parent		(10,735,892	)		(1,130,822	)
	Net cash provided by (used in) operating activities		(9,108,645	)		1,006,684
	Cash flows from investing activities:
	Proceeds from sales of property and equipment		8,032,725			83,722
	Investment in property and equipment		-			(379,575	)
	Net cash provided by (used in) investing activities		8,032,725			(295,853	)
	Cash flows from financing activities:
	Principle payments on long term debt		-			(299,232	)
	Net cash used in financing activities		-			(299,232	)
	Increase (decrease) in cash and cash equivalents		(1,075,920	)		411,599
Cash beginning of period		1,263,420			851,821
Cash end of period	$	187,500		$	1,263,420
Supplemental schedule of noncash investing and financing activities:
	$	-		$	-
Supplemental disclosures of cash flows information:
Cash paid during the year for:
Interest	$	526		$	4,572

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL AND INTANGIBLE ASSETS	'
	5.   GOODWILL AND INTANGIBLE ASSETS
	A summary of changes in the Company’s goodwill is as follows:
		Year Ended September 30,
		2013		2012
	Balance at beginning of year	$	-0-	$	36,914,021
	Impairment		-0-		36,914,021
	Balance at end of year	$	-0-	$	-0-
	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 uses the assistance of third party specialists to develop valuation assumptions.  The Company’s recent operating losses and the prospects for additional bank funding of operations at historical levels were factors considered in the cash flow analysis.

ACCOUNTS_RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
ACCOUNTS RECEIVABLE	'
	6.   ACCOUNTS RECEIVABLE
	Activity in the Company’s allowance for doubtful accounts consists of the following:
		Year Ended September 30,
		2013			2012
	Continuing Operations
	Balance at beginning of year	$	240,071		$	278,339
	Charged to expense		-0-			-0-
	Deductions for uncollectible receivables written off, net of recoveries		(3,414	)		(38,268	)
	Balance at end of year	$	236,657		$	240,071
		Year Ended September 30,
		2013			2012
	Discontinued Operations
	Balance at beginning of year	$	-0-		$	-0-
	Charged to expense		300,000			-0-
	Deductions for uncollectible receivables written off, net of recoveries		-0-			-0-
	Balance at end of year	$	300,000		$	-0-

UNCOMPLETED_CONTRACTS

UNCOMPLETED CONTRACTS	12 Months Ended
	Sep. 30, 2013
Contractors [Abstract]	'
UNCOMPLETED CONTRACTS	'
	7.  UNCOMPLETED CONTRACTS
	Costs, estimated earnings, and billings on uncompleted contracts are summarized as follows:
		Year Ended September 30,
		2013		2012
	Costs incurred on contracts in progress	$	159,962,769	$	177,189,987
	Estimated earnings, net of estimated losses		3,929,091		10,229,134
			163,891,860		187,419,121
	Less Billings to date		158,554,791		177,867,911
		$	5,337,069	$	9,551,210
	Costs and estimated earnings in excess of billings on uncompleted contracts	$	9,034,956	$	10,856,769
	Less Billings in excess of costs and estimated earnings on uncompleted contracts		3,697,887		1,305,559
		$	5,337,069	$	9,551,210

CLAIMS

CLAIMS	12 Months Ended
	Sep. 30, 2013
Claims [Abstract]	'
CLAIMS	'
	8.  CLAIMS
	The Company has claims valued at $2,200,000 for September 30, 2013.  As of December 5, 2013, the Company entered into a settlement agreement for $2,350,000.  The agreement calls for payment to be received by the Company within 10 days of execution.  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, 2013
Property, Plant and Equipment [Abstract]	'
PROPERTY AND EQUIPMENT	'
	9.  PROPERTY AND EQUIPMENT
	Property and Equipment consists of the following:
		Year Ended September 30,
		2013		2012
	Land	$	777,231	$	777,231
	Buildings and leasehold improvements		308,178		512,528
	Operating equipment and vehicles		27,579,586		40,710,349
	Office equipment, furniture and fixtures		411,223		440,027
			29,076,218		42,440,135
	Less Accumulated Depreciation and Amortization		19,317,335		23,387,158
	Property and equipment net	$	9,758,883	$	19,052,977

SHORTTERM_DEBT

SHORT-TERM DEBT	12 Months Ended
	Sep. 30, 2013
Short-Term Debt [Abstract]	'
SHORT-TERM DEBT	'
	10.  SHORT-TERM DEBT
	Short-term debt consists of the following:
	A line of credit of $18 million has been established with a regional bank.  The interest rate on the original line of credit is the “Wall Street Journal” Prime Rate (the index) with a floor of 6%.  Cash available under the line is calculated based on a percentage of the accounts receivable with certain exclusions.  Major items excluded from the calculation are certain percentages of receivables from bonded jobs and retainage as well as all items greater than one hundred twenty (120) days old.  At September 30, 2013 the Company had borrowed $9.9 million against the line.   The line of credit originally matured on July 25, 2012 and was extended to October 25, 2012 by the third omnibus agreement dated July 25, 2012.   The Company entered into a Forbearance Agreement with the lenders on November 28, 2012.  The Forbearance Agreement changed the interest rate on the line of credit to 6.5% along with several other restrictions more fully explained on Note 11.

LONGTERM_DEBT

LONG-TERM DEBT	12 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
LONG-TERM DEBT	'
	11.  LONG-TERM DEBT
	A summary of long-term debt as of September 30, 2013 and 2012 is as follows:
			2013			2012
	Note payable to bank, due in monthly installments of $5,000, including interest at 6.75%, final payment due June 2017, secured by real estate, vehicles, and equipment.		$	216,823		$	249,497
	Notes payable to finance companies, due in monthly installments totaling $301,892, including interest ranging from 1.0% to 23.58%, final payments due October 2013 through June 2019, secured by equipment.			1,944,718			2,610,841
	Notes payable to shareholder, interest rate at prime, note matures in August of 2014.			-			1,223,325
	Line of credit payable to bank, monthly interest at 6.5%, final payment due by May 31, 2014, secured by accounts receivable and equipment.			9,911,337			18,000,000
	Note payable to bank, due in monthly installments of $221,000, Including interest at 6.5%, final payment due July 2016, secured by equipment.			4,399,067			8,882,340
				16,471,945			30,966,003
	Less Current Maturities			15,413,225			28,118,907
	Total Long term debt		$	1,058,720		$	2,847,096
	Maturities of debt for the next five years are as follows:
		2014		$	15,413,225
		2015			512,556
		2016			250,085
		2017			226,043
		2018			56,165
		Thereafter			13,871
				$	16,471,945
	On July 25, 2012, the Company entered into a Third Omnibus Amendment with a regional bank for the purpose of amending an $18.0 million revolving line of credit and $11.3 million term loan agreement. The amendment waived the Company’s compliance obligations with respect to the required debt to tangible net worth ratio and current ratio until October 25, 2012. The amendment also extended the term of the revolving line of credit to October 25, 2012. The amendment required the Company to seek additional sources of capital and take actions to enable it to repay its obligations to the bank under the revolving line of credit and term loan. The amendment required the Company to establish a plan to repay the bank in the event it is unable to secure additional sources of capital.  The amendment also stated that the Lender shall have the right to engage at Borrower’s expense a consultant, acceptable to Lender, to evaluate and advise the Lender regarding the operations of the Borrower and Guarantors, and Borrower and Guarantors further agree to provide such information and access to the consultant on a timely basis as the consultant may request.
	On November 28, 2012, the Company and its subsidiary corporations entered into a Forbearance Agreement with the bank, whereby the Company acknowledged that it was in default under the terms of two credit facilities between the bank and the Company.  The bank has agreed to forbear from exercising certain of its rights and remedies under the loan agreements and related documents.
	The loan agreements consist of an $18.0 million revolving line of credit and an $11.3 million term loan. At September 30, 2013, the outstanding balances on the revolving line of credit and term loan were $9,911,337 and $4,399,067, respectively. The Company acknowledges defaulting on the loan agreements by failing to maintain the debt to tangible net worth covenant and current ratio covenant as set forth in each loan note. The bank agrees to forbear from exercising and enforcing its default related rights against the companies resulting from the default so long the companies comply with the terms of the Forbearance Agreement.
	During the forbearance period the outstanding balances of the borrowings will bear interest at a fixed rate of 6.5% per annum. During the forbearance period the Company must continue to make monthly loan payments, but will be unable to take further advances on the line of credit.
	As a result, the full amount of the related long –term debt has been classified as a current liability in the accompanying balance sheet at September 30, 2013.  Regardless of the non-compliance with financial covenants, the Company has made every scheduled payment of principal and interest due on the long-term debt.
	As part of the Forbearance Agreement, the Company agreed to take specific actions including the retention of a Chief Restructuring Agent and providing to the bank on-going reports regarding its business operations and cash flow, among other matters. The Chief Restructuring Agent was to prepare a restructuring plan for the Company that provides for the closure of S.T. Pipeline and subsequent sale of its assets and to prepare recommendations relating to the on-going operations of Nitro Electric Company, Inc., C.J. Hughes Construction Company and Contractors Rental Corporation, including refinancing, sale or liquidation of the companies. The Company’s Board of Directors committed to the closing and subsequent disposition of the assets of S .T. Pipeline under the terms of the Forbearance Agreement and the Company’s restructuring plan.
	On December 17, 2012, ST Pipeline completed its last project for the Company.  ST Pipeline comprised a significant portion of the Company’s assets and operations at September 30, 2012 and September 30, 2011 for the years then ended. ST Pipeline had revenues of $48.7 million and $48.6 million, which comprises 31% and 34% of the Company’s consolidated revenues for the years ended September 30, 2012 and 2011, respectively. ST Pipeline had assets of $22.2 million and $33.1 million, which comprises 33% and 28% of the Company’s consolidated assets at September 30, 2012 and 2011, respectively. ST Pipeline had liabilities of $4.8 million and $8.5 million, which comprises 8% and 14% of the Company’s consolidated liabilities at September 30, 2012 and 2011, respectively. The financial position and results of operations of S.T. Pipeline, Inc. have been presented as discontinued operations in the accompanying financial statements for all presented periods.
	A liquidation sale of the assets of S.T. Pipeline occurred on May 14, 2013.  Results relating to S.T. Pipeline up to the date of the liquidation sale of assets are as follows:
	Gross proceeds		$	8,105,230
	Commission			(709,208	)
	Other auction expenses			(162,109	)
	Net proceeds		$	7,233,913
	Book value of equipment			5,325,916
	Gain on sale		$	1,907,997
	The Forbearance Agreement, which was originally set to expire on May 31, 2013, was extended to May 31, 2014 as reported in the Company’s May 6, 2013 Form 8-K filing.  The agreement requires the Company to recapitalize the Company through the sale of Preferred Stock in an amount not less than $6.0 million. As of September 30, 2013 we have received $5.0 million in order to satisfy this requirement.  Of this amount $1.0 million has been used to repay a portion of the outstanding line of credit balance and the remainder will be used as operating capital by the Company.
	In addition, on August 6, 2013, the Company issued 56 shares of Series A Preferred Stock to Marshall T. Reynolds, the Chairman of the Board of Directors of the Company, in exchange for Mr. Reynolds’ agreement to cancel and forgive the Company’s obligation under a promissory note held by Mr. Reynolds in the aggregate amount of $1.4 million (including principal and accrued but unpaid  interest).  Mr. Reynolds did not receive any shares of common stock in connection with the exchange of the promissory note.  This was reported in the Company’s August 8, 2013 Form 8-K filing.
	On September 6, 2013, the Company entered into an amendment to the Forbearance Agreement which extends the period under which the Company must raise funds and establishes tranches in which the capital and cash components of the capital raise must be undertaken.  The amendment also requires the Company to pay the greater of $1.0 million or 50% of the amount collected on a claim the Company is pursuing against a third party, with which, the Company reached a settlement agreement on December 5, 2013 for $2,350,000.  The amendment states that the amount of debt held by Mr. Reynolds and converted into equity shall be counted toward the $1.5 million in equity to be raised by August 31, 2013.  The agreement also requires the Company to raise $1.5 million cash equity by September 30, 2013 and $1.4 million cash equity by December 31, 2013.  This was reported in the Company’s September 9, 2013 Form 8-K filing.
	On September 9, 2013, the Company entered into an agreement with Centrus which supercedes its prior agreement.  Pursuant to the new agreement Centrus’ role as Chief Restructuring Agent had ended and Centrus will now act as Financial Advisor to the Company.  This was reported in the Company’s September 11, 2013 Form 8-K filing.
	On October 1, 2013, the Company entered into an amendment to the Forbearance Agreement which extends the period under which the Company must raise $1.025 million in cash equity previously due to be raised by September 30, 2013 until October 31, 2013. This was reported in the Company’s October 4, 2013 Form 8-K filing.   The Company had raised $475,000 towards the September 30, 2013 deadline before the extension and the requirement to raise an additional $1.4 million cash equity by December 31, 2013 remained unchanged.
	On December 12, 2013, the Company entered into an amendment to the Forbearance Agreement which extends the period under which the Company must raise $1.025 million in cash equity previously due to be raised by October 31, 2013 until December 31, 2013.  This was reported in the Company’s December 13, 2013 Form 8-K filing.  The requirement to raise an additional $1.4 million cash equity by December 31, 2013 remained unchanged.
	With respect to CJ Hughes, Nitro Electric, and Contractors Rental, the Company has developed a strategic plan to rehabilitate the subsidiaries so that positive cash flow can be generated and sustained to fund the necessary operations and debt service of ESA. The Company believes there exists business opportunities to revive the performance of the remaining subsidiaries to propel the Company to a profitable status. However, there exist many risks and potential outcomes with respect to the Company’s restructuring plan. The ability of the Company to operate as a going concern is dependent upon the participation of the Company’s lenders, obtaining a bonding agent, and realization of the restructuring plan to generate cash flows and maintain liquidity sufficient to service our debt.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	12.  INCOME TAXES
	The components of income taxes are as follows:
					Year Ended September 30,
					2013				2012
		Federal	Current		$	(252,411	)		$	-0-
			Deferred			(2,628,386	)			(455,811	)
			Total			(2,880,797	)			(455,811	)
		State	Current			580,270				-0-
			Deferred			(463,833	)			(80,437	)
			Total			116,437				(80,437	)
		Total income tax benefit			$	(2,764,360	)			(536,248	)
	The provision for income taxes differs from the amount computed by applying the federal statutory rate of 34 percent on income from operations as indicated in the following analysis:
			Year Ended September 30,
			2013				2012
	Statutory rate			34	%			(34.00	)%
	Goodwill			-0-				19.57
	Meals			10				0.73
	Valuation allowance			(401.44	)			12.72
	State Income Taxes			14.4				(0.11	)
	Effective tax rate			(343.04	)%			(1.09	)%
	Deferred income taxes are provided for significant difference 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 liabilities are as follows:
			Year Ended September 30,
	Current Deferred Tax Assets		2013				2012
	Net operating loss carryover		$	4,993,535			$	7,831,368
	Other deferred assets			3,231,199				3,246,856
	Less valuation allowance			(3,493,535	)			(6,387,815	)
				4,731,199				4,690,409
	Continuing operations			2,689,684				2,250,156
	Discontinued operations			2,041,515				2,440,253
	Total current deferred income tax assets		$	4,731,199			$	4,690,409
	Current Deferred Tax Liabilities
	Contract Claims		$	880,000			$	1,000,000
	Continuing operations			880,000				1,000,000
	Discontinued operations		-0-				-0-
	Total current deferred income tax liabilities		$	880,000			$	1,000,000
	Long Term Deferred Tax Liabilities
	Property, Plant and Equipment		$	2,983,354			$	6,095,336
	Others			1,056,753				932,644
				4,040,107				7,027,980
	Continuing operations			3,283,124				4,426,750
	Discontinued operations			756,983				2,601,230
	Total long term deferred income tax liabilities		$	4,040,107			$	7,027,980
	The deferred tax asset valuation allowance recognized at September 30, 2013 and 2012 was $(3,493,535) and $(6,387,818), respectively.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  In evaluating our ability to realize deferred tax assets, we considered all available positive and negative evidence.  As of September 30, 2013, the Company maintained a valuation allowance against the net deferred tax assets of $3,493,535 due to the uncertainty regarding utilization.  Adjustments to the valuation allowances are recorded as a component of income tax expense.
	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.  During the years ended September 30, 2013 and 2012 the Company did not recognize any interest or penalties related to income taxes in its consolidated financial statements, nor has it recorded an accrued liability for interest or penalty payments.
	The Company had a net operating loss carryover for federal income tax purposes at September 30, 2012 of $20,941,887 available to offset future taxable income.  In 2013, $8,098,044 of loss carryover was applied to taxable income, decreasing the carryover to $12,843,843 with a valuation allowance to offset $8,432,079 of the carryover.  The carryovers expire beginning in the year ended September 30, 2024.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	12 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	14.  EARNINGS PER SHARE:
	Shares not included in the calculation of diluted earnings per share because they are anti-dilutive were restricted stock grants of 9,000 at September 30, 2012.
	The amounts used to compute the basic and diluted earnings per share for the years ended 2013 and 2012 are illustrated below:
		Year Ended September 30,
		2013		2012
	Net Income (loss) from continuing operations	$	2,067,017	$	(41,395,420	)
	Net Income (loss) from discontinued operations		1,503,189		(7,126,757	)
	Weighted average shares outstanding basic		14,461,383		14,448,336
	Effect of dilutive securities:
	Convertible preferred shares		461,872	-0-
	Restricted stock grants	-0-		-0-
	Weighted average shares outstanding diluted		14,923,255		14,448,336
	Earnings (loss) per share for continuing operations-basic	$	0.143	$	(2.865	)
	Earnings (loss) per share for continuing operations-diluted	$	0.139	$	(2.865	)
	Total earnings (loss) per share-basic	$	0.247	$	(3.358	)
	Total earnings (loss) per share-diluted	$	0.239	$	(3.358	)

STOCK_PURCHASE_PLAN

STOCK PURCHASE PLAN	12 Months Ended
	Sep. 30, 2013
Stock Purchase Plan [Abstract]	'
STOCK PURCHASE PLAN	'
	14.   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 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, 2013.

LONG_TERM_INCENTIVE_PLAN

LONG TERM INCENTIVE PLAN	12 Months Ended
	Sep. 30, 2013
Long Term Incentive Plan Disclosure [Abstract]	'
LONG TERM INCENTIVE PLAN	'
	15.  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 Energy Services of America Corporation (the “Company”) with additional incentives to promote the growth and performance of the Company.  By approving the LTIP, our stockholders will give us the flexibility we need to continue to attract and retain highly qualified employees and directors by offering a competitive compensation program that is linked to the performance of our common stock.
	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 vest over a period of three years.   Market value of the grants was $215,220 and is recognized as compensation expense over the vesting period.   For the year ending September 30, 2013 and 2012 respectively $31,648 and $47,826 was recognized as compensation expense and $12,659 and $19,130 in deferred tax benefit as a result of these grants. The holders of the restricted stock do not receive dividends and do not have the right to vote the shares.
	The following table represents unvested restricted stock activity for the years ended September 30, 2012 and 2011:
		Number of			Weighted Average
		Stock Grants			Exercise Price
	Outstanding at 10/01/11		34,000		$	4.22
	Granted	-0-			-0-
	Forfeited		(13,000	)		4.22
	Earned and & issued		(12,000	)		4.22
	Outstanding at 9/30/12		9,000			4.22
	Granted	-0-			-0-
	Forfeited		(3,000	)		4.22
	Earned and & issued		(6,000	)		4.22
	Outstanding at 9/30/13	-0-			-0-
	All stock grants have vested or been forfeited as of September 30, 2013.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	16. RELATED PARTY TRANSACTIONS:
	Total long-term debt including short term portion at September 30, 2013 was $16.5 million, of which, no debt was to related parties.  On August 6, 2013, the Company issued 56 shares of Series A Preferred Stock to Marshall T. Reynolds, the Chairman of the Board of Directors of the Company, in exchange for Mr. Reynolds’ agreement to cancel and forgive the Company’s obligation under a promissory note held by Mr. Reynolds in the aggregate amount of $1.4 million (including principal and accrued but unpaid interest).  Mr. Reynolds did not receive any shares of common stock in connection with the exchange of the promissory note.  This was reported in the Company’s August 8, 2013 Form 8-K filing.
	The Company rented one piece of real estate from stockholders-directors of the Company under a long-term lease agreement.  This agreement was for the Company’s headquarter offices and was rented from a corporation in which two of the Company’s directors are shareholders.  The agreement, which called for $7,500 monthly rental payments, began November 1, 2008 and ran through October 31, 2013. The Company elected not to renew this lease but to instead combine the corporate headquarters with C.J. Hughes’ office in Huntington, WV.
	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, 2013
Leases [Abstract]	'
LEASE OBLIGATIONS	'
	17.  LEASE OBLIGATIONS
	The Company leases various equipment and office space under operating lease agreements with terms up to 60 months, with renewal options of up to an additional 60 months.
	The future minimum lease payments under operating leases as of September 30, 2013, are as follows:
	2014	$	101,508
	2015	-0-
	2016	-0-
	2017	-0-

MAJOR_CUSTOMERS

MAJOR CUSTOMERS	12 Months Ended
	Sep. 30, 2013
Major Customers [Abstract]	'
MAJOR CUSTOMERS	'
	18.  MAJOR CUSTOMERS
	Revenues for the period ending September 30, 2013 were $110.9 million.  Revenues from continuing operations were $108.8 million, while revenues from discontinued operations were $2.1 million.  Two major customers made up 29.1% and 11.2% respectively of the total. Receivables from major customers at September 30, 2013 were $8.6 million, which represented 43.1% of the total receivables at September 30, 2013.  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_BENEFI

RETIREMENT AND EMPLOYEE BENEFIT PLANS	12 Months Ended
	Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract]	'
RETIREMENT AND EMPLOYEE BENEFIT PLANS	'
	19.  RETIREMENT AND EMPLOYEE BENEFIT PLANS
	In 2013 and 2012, C. J. Hughes Construction Company, Inc., maintained a tax-qualified 401(k) retirement plans 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 $17,500 for 2013 and $17,000 for 2012.  C. J. Hughes’ match of $0.25 on each dollar contributed up to 6% of eligible wages was discontinued in January 2013.  C. J. Hughes contributed $6,735 for the fiscal year ended September 30, 2013 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 2013 or 2012 plan year.
	Additionally, C. J. Hughes maintained a tax qualified 401(k) retirement plan for non-union employees.  The C. J. Hughes plan provided that 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 $17,500 for 2013 and $17,000 for 2012.  C. J. Hughes’ match of $0.25 on each dollar contributed up to 6% of eligible wages was discontinued in January of 2013.
	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 2013 or 2012 plan year.
	Effective November 1, 2009, ST Pipeline, Inc. a wholly owned subsidiary of the Company became an adopting employer of the 401(k) retirement plan for non-union employees sponsored by C. J. Hughes Construction Company, Inc.
	In 2009, Nitro Electric, a wholly owned subsidiary of the Company maintained a tax-qualified 401(k) retirement plan for non-union employees.  Employees are eligible to participate upon date of hire.  Employees may contribute eligible wages up to maximum indexed dollar amount set by the Internal Revenue Service which was $17,500 for 2013 and $17,000 for 2012.  Nitro Electric may make annual discretionary matching contributions and/or profit sharing contributions to the plan.  The matching contribution formula for the 2013 and 2012 plan year was $0.25 on each dollar contributed up to 6% of eligible wages, but was discontinued in January 2013.  No profit sharing contribution was made for the 2013 or 2012 plan year.
	Effective December 1, 2009, the C. J. Hughes Construction Company, Inc. 401(k) Plan for non-union employees was amended and restated and the Nitro Electric 401(k) Plan for non-union employees was merged into the C. J. Hughes Construction Company, Inc. 401(k) Plan for non-union employees.  Employees are immediately eligible for the Plan upon date of hire but must wait until a quarterly entry date to join the Plan.  Employees may contribute eligible wages up to the maximum indexed dollar amount set by the Internal Revenue Service which was $17,500 for 2013 and $17,000 for 2012.
	C. J. Hughes’ match of $0.25 on each dollar contributed up to 6% of eligible wages was discontinued in January of 2013.
	Additionally, each plan year C. J. Hughes may make discretionary profit sharing contributions for participants who are actively employed on the last day of the plan year.  No discretionary profit sharing contribution was made for the 2013 or 2012 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 was renamed the Energy Services of America Staff Retirement Plan.  The four wholly owned subsidiaries, C. J. Hughes Construction Company, Inc., Nitro Electric Company, Inc., Contractors Rental Corporation, and ST Pipeline adopted the Plan on behalf of their non-union employees.
	Energy Services of America and its wholly owned subsidiaries contributed $49,824 for the fiscal year ended September 30, 2013.

CREDIT_RISK

CREDIT RISK	12 Months Ended
	Sep. 30, 2013
Risks and Uncertainties [Abstract]	'
CREDIT RISK	'
	20.  CREDIT RISK
	Financial instruments which potentially subject the Companies to credit risk consist primarily of cash, cash equivalents and contract receivables.  The Companies place their cash with high quality financial institutions.  At times, the balances in such institutions may exceed the FDIC insurance limit of $250,000 on interest bearing accounts.  As of September 30, 2013, the Companies had no uninsured bank balances.  The Companies perform periodic credit evaluations of its customers financial condition and generally do not require collateral.  Credit losses consistently have been within managements expectations.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	21.  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.

QUARTERLY_FINANCIAL_DATA_UNAUD

QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Sep. 30, 2013
Quarterly Financial Information Disclosure [Abstract]	'
QUARTERLY FINANCIAL DATA (UNAUDITED)	'
	22.   QUARTERLY FINANCIAL DATA (UNAUDITED)
	Quarterly financial data for 2013 and 2012 are summarized below:
		In Millions except per share amounts
	2013	First Quarter			Second Quarter			Third Quarter			Fourth Quarter			Total
	Continuing Operations
	Revenue	$	27.2		$	24.7		$	26.6		$	30.3		$	108.8
	Operatining Income		0.4			(0.2	)		0.5			1.3			2
	Net Income		(0.1	)		(0.3	)		0.1			2.4			2.1
	Earnings (loss) per share for continuing operations-basic	$	(0.008	)	$	(0.021	)	$	0.009		$	0.163		$	0.143
	Earnings (loss) per share for continuing operations-diluted	$	(0.008	)	$	(0.021	)	$	0.009		$	0.145		$	0.139
	2013	First Quarter			Second Quarter			Third Quarter			Fourth Quarter			Total
	Discontinued Operations
	Revenue	$	1.5		$	0.3		$	0.3		$	-		$	2.1
	Operatining Income		(0.8	)		(0.1	)		(0.2	)		(0.1	)		(1.2	)
	Net Income		(0.6	)		(0.9	)		2.8			0.2			1.5
	Earnings (loss) per share for discontinued operations-basic	$	(0.045	)	$	(0.062	)	$	0.194		$	0.016		$	0.104
	Earnings (loss) per share for discontinued operations-diluted	$	(0.045	)	$	(0.062	)	$	0.194		$	0.015		$	0.101
	2012	First Quarter			Second Quarter			Third Quarter			Fourth Quarter			Total
	Continuing Operations
	Revenue	$	25.2		$	26.6		$	30.4		$	26.7		$	108.9
	Operatining Income		(0.1	)		(1.0	)		(2.3	)		(34.6	)		(38.0	)
	Net Income		(0.4	)		(0.8	)		(1.7	)		(38.5	)		(41.4	)
	Earnings (loss) per share for continuing operations-basic	$	(0.022	)	$	(0.061	)	$	(0.121	)	$	(2.660	)	$	(2.865	)
	Earnings (loss) per share for continuing operations-diluted	$	(0.022	)	$	(0.061	)	$	(0.121	)	$	(2.660	)	$	(2.865	)
	2012	First Quarter			Second Quarter			Third Quarter			Fourth Quarter			Total
	Discontinued Operations
	Revenue	$	24.4		$	10.5		$	10.4		$	3.5		$	48.8
	Operatining Income		2.5			(4.8	)		(0.5	)		(6.6	)		(9.4	)
	Net Income		1.5			(3.1	)		(0.3	)		(5.2	)		(7.1	)
	Earnings (loss) per share for discontinued operations-basic	$	0.101		$	(0.210	)	$	(0.018	)	$	(0.365	)	$	(0.493	)
	Earnings (loss) per share for discontinued operations-diluted	$	0.101		$	(0.210	)	$	(0.018	)	$	(0.365	)	$	(0.493	)

CONDENSED_PARENT_COMPANY_ONLY_

CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS	12 Months Ended
	Sep. 30, 2013
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]	'
CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS	'
	23.   CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS
	BALANCE SHEETS
	As of September 30, 2013 and 2012
	Assets	2013			2012
	Current Assets
	Cash and cash equivalents	$	3,457,077		$	563,893
	Other receivables		1,417			1,834
	Deferred tax asset		2,534,538			246,395
	Prepaid expenses and other		1,793,418			1,824,198
	Total Current Assets		7,786,450			2,636,320
	Property, plant and equipment, at cost		220,644			363,049
	less accumulated depreciation		(203,398	)		(250,177	)
			17,246			112,872
	Due from affiliates		10,797,608			26,044,325
	Investment in subsidiaries		11,513,549			5,634,980
	Total Assets	$	30,114,853		$	34,428,497
	Liabilities and Stockholders’ Equity
	Current Liabilities
	Current maturities of long-term debt	$	4,399,067		$	8,882,340
	Lines of credit and short term borrowings		10,132,667			18,516,276
	Accounts payable		229,812			267,924
	Accrued expenses and other current liabilities		384,566			242,742
	Total Current Liabilities		15,146,112			27,909,282
	Long-term debt, less current maturities	-			-
	Deferred income taxes payable		25,553			77,850
	Total Liabilities		15,171,665			27,987,132
	Stockholders’ equity
	Preferred stock, $.0001 par value
	Authorized 1,000,000 shares, 196 issued	-			-
	Common stock, $.0001 par value
	Authorized 50,000,000 shares
	Issued and outstanding 14,514,836 shares for 2013 and
	14,458,836 shares for 2012		1,451			1,446
	Additional paid in capital		61,039,262			56,107,650
	Retained earnings (deficit)		(46,097,525	)		(49,667,731	)
	Total Stockholders’ equity		14,943,188			6,441,365
	Total liabilities and stockholders’ equity	$	30,114,853		$	34,428,497
	STATEMENTS OF INCOME
	For the years ended September 30, 2013 and 2012
		2013			2012
	General and administrative expenses	$	3,068,475		$	-
	Net loss from operations before taxes		(3,068,475	)		-
	Other nonoperating expense		(26,259	)		(119,064	)
	Interest expense		(1,554,069	)		(1,628,309	)
	Net loss before tax		(4,648,803	)		(1,747,373	)
	Income tax expense (benefit)		(2,340,440	)		154,502
	Equity in undistributed income
	(loss) of subsidiaries		5,878,569			(46,620,302	)
	Net income (loss)	$	3,570,206		$	(48,522,177	)
	Weighted average shares outstanding- basic		14,461,383			14,448,336
	Weighted average shares-  diluted		14,923,255			14,448,336
	Net income (loss) per share- basic	$	0.247		$	(3.358	)
	Net income (loss) per share- diluted	$	0.239		$	(3.358	)
	CONSOLIDATED STATEMENTS OF CASH FLOWS
	For the years ended September 30, 2013 and 2012
		2013			2012
	Cash flows form operating activities:
	Net income (loss)	$	3,570,206		$	(48,522,177	)
	Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
	Provision for current tax (benefit)		(2,412,606	)		428,782
	Provision for deferred income tax (benefit)		72,166			(274,280	)
	Depreciation expense		68,190			70,563
	Equity in undistributed loss (income) of subsidiaries		(5,878,569	)		46,620,302
Share-based compensation expense		31,648			47,826
Loss from disposal of assets		27,436
Advances from subsidiaries		15,246,717			213,010
Changes in:
Decrease (increase) in prepaid expenses		30,780			(88,024	)
Decrease (increase) in other receivable		417			(534	)
Increase (decrease) in accounts payable		(38,112	)		210,432
Increase (decrease) in accrued expenses and other current liabilities		141,824			(6,524	)
Net cash used in operating activities		10,860,097			(1,300,624	)
Cash flows from investing activities:
Investment in property & equipment		-			(10,231	)
Net cash provided by investing activities		-			(10,231	)
Cash flows from financing activities:
Borrowings on lines of credit, net of (repayments)		(8,383,609	)		4,640,553
Principal payments on long term debt		(4,483,273	)		(2,816,794	)
Proceeds from private placement of preferred stock		4,899,965			-
Par value of common stock issued to preferred shareholders		34			-
Treasury stock purchased by company		(30	)		-
Net cash provided by (used in) financing activities		(7,966,913	)		1,823,759
Increase in cash and cash equivalents		2,893,184			512,904
Cash beginning of period		563,893			50,989
Cash end of period	$	3,457,077		$	563,893
Supplemental disclosures of cash flows information:
Cash paid during the year for:
Interest	$	1,516,134		$	1,615,568
Insurance premiums financed	$	2,784,193		$	2,351,462

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2013
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 of the Financial Accounting Standards Board (FASB) Accounting Standards Codification defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements.
	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 — Quoted prices for identical assets and liabilities traded in active exchange markets, such as the New York Stock Exchange.
	Level 2 — Observable inputs other than Level 1 including quoted prices for similar assets or liabilities, quoted prices in less active markets, or other observable inputs that can be corroborated by observable market data.  Level 2 also includes derivative contracts whose value is determined using a pricing model with observable market inputs or can be derived principally from or corroborated by observable market data.
	Level 3 — Unobservable inputs supported by little or no market activity for financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation; also includes observable inputs for nonbinding single dealer quotes not corroborated by observable market data.
	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 $6.6 million at September 30, 2013 was $6.6 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 5, Goodwill and Intangible Assets, for further information.
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 past 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 will be tested for impairment between annual testing dates if an event occurs or circumstances change that would more likely than not reduce 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 5 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 restricted cash account to guarantee payments of premiums. That restricted account had a balance of $1.4 million as of September 30, 2013. 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 $8,073 and $20,664 for the years ended September 30, 2013 and 2012, respectively.
Stock Compensation Plans	'
	Stock Compensation Plans
	The Company has issued restricted stock under its Long-Term Incentive Plan.  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.  For the year ending September 30, 2013 and 2012 respectively, $31,648 and $47,826 was recognized as compensation expense.
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, 2008.  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 prior year end financial statements to conform to the classification adopted of the current year.
New Accounting Pronouncements	'
	New Accounting Pronouncements
	In July 2012, the FASB issued Accounting Standards Update (ASU) No. 2012-02, Intangibles--Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. This ASU states that an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount in accordance with Codification Subtopic 350-30, Intangibles--Goodwill and Other, General Intangibles Other than Goodwill.
	Under the guidance in this ASU, an entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. The amendments in this ASU are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Adoption of the new guidance, in itself, will not have an impact on the Company’s statements of income and financial position.
	In February 2013, the FASB issued ASU 2013-02 “Comprehensive Income: Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.” This amendment does not change the current requirements for reporting net income or other comprehensive income in Financial Statements. These amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross reference to other disclosures required under U.S. GAAP that provide additional details about those amounts. We expect to adopt the new guidance beginning on October 1, 2014, and the adoption of the new guidance is not expected to impact our financial position, results of operations, comprehensive income or cash flows, other than the related disclosures to the extent applicable.
	In April 2013, the FASB issued ASU 2013-07, “Presentation of Financial Statements: Topic Liquidation Basis of Accounting “(“ASU 2013-07”).  ASU 2013-07 requires an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent.  Liquidation is considered imminent when the likelihood is remote that the organization will return from liquidation and either: (a) a plan for liquidation is approved by the person or persons with the authority to make such a plan effective and the likelihood is remote that the execution of the plan will be blocked by other parties; or (b) a plan for liquidation is being imposed by other forces. ASU 2013-07 will be effective for the Company beginning on November 1, 2014. The Company expects that the adoption of ASU 2013-07 will not have a material impact on its financial statements or disclosure.

DISCONTINUED_OPERATIONS_Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Sep. 30, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
Schedule of operating results for S.T. Pipeline, Inc	'
		Years Ended September 30,
		2013			2012
		(In Millions)			(In Millions)
	Sales	$	2.1		$	48.72
	Cost of Revenues		3.25			51.68
	Gross loss		(1.15	)		(2.96	)
	Selling & administrative expenses		0.94			2.23
	Asset impairment	-0-				4.18
	Loss from operations		(2.09	)		(9.37	)
	Other income	-0-				0.13
	Gain on sale of equipment		2.15			0.02
	Income (loss) before tax		0.06			(9.22	)
	Income tax benefit		(1.44	)		(2.09	)
	Net income (loss)	$	1.5		$	(7.13	)
Schedule of the components of asset and liabilities that are classified as discontinued operations	'
		At September 30,
		2013			2012
	Accounts receivable, net	$	(268	)	$	2,853
	Costs in excess of billings		-			403
	Retainages receivable		291			764
	Deferred tax asset		2,042			2,440
	Prepaid and other current assets		210			1,348
	Assets of discontinued operations-current		2,275			7,808
	Property, plant, and equipment, net		156			6,477
	Total assets of discontinued operations		2,431			14,285
	Accounts payable		1,357			1,745
	Billings in excess of cost	-				63
	Accrued expenses and other current liabilities		13			341
	Liabilities of discontinued operations-current		1,370			2,149
	Liabilities of discontinued operations-long term		757			2,601
	Total liabilities of discontinued operations		2,127			4,750
	Net assets	$	304		$	9,535
Schedule of the cash flows from discontinued operations	'
		Twelve Months Ended			Twelve Months Ended
	Cash Flows from operating activities:	30-Sep-13			30-Sep-12
	Net income (loss)	$	1,503,189		$	(7,126,757	)
	Adjustments to reconcile net income (loss) to net cash used in operating activities:
	Depreciation expense		438,220			1,806,353
	Provision for bad debts		300,000			-
	Gain loss on sale/disposal of equipment		(2,149,398	)		(20,458	)
	Provision for deferred taxes		(1,445,506	)		(2,155,714	)
	Goodwill impairment		-			4,177,363
	Decrease in contracts receivable		2,821,297			3,431,517
	Decrease in retainage receivable		473,513			2,643,563
	(Increase) decrease in other receivables		40,136			(29,523	)
	Decrease in cost and estimated earnings in excess of billings on uncompleted contracts		403,485			3,138,225
	Decrease in prepaid expenses		21,281			35,207
	Decrease in accounts payable		(388,086	)		(1,448,168	)
	Decrease in accrued expenses		(327,884	)		(1,888,125	)
	Decrease in billings in excess of costs and estimated earnings on uncompleted contracts		(63,000	)		(425,977	)
	Advance to parent		(10,735,892	)		(1,130,822	)
	Net cash provided by (used in) operating activities		(9,108,645	)		1,006,684
	Cash flows from investing activities:
	Proceeds from sales of property and equipment		8,032,725			83,722
	Investment in property and equipment		-			(379,575	)
	Net cash provided by (used in) investing activities		8,032,725			(295,853	)
	Cash flows from financing activities:
	Principle payments on long term debt		-			(299,232	)
	Net cash used in financing activities		-			(299,232	)
	Increase (decrease) in cash and cash equivalents		(1,075,920	)		411,599
	Cash beginning of period		1,263,420			851,821
	Cash end of period	$	187,500		$	1,263,420
	Supplemental schedule of noncash investing and financing activities:
		$	-		$	-
	Supplemental disclosures of cash flows information:
	Cash paid during the year for:
	Interest	$	526		$	4,572

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of changes in the goodwill	'
		Year Ended September 30,
		2013		2012
	Balance at beginning of year	$	-0-	$	36,914,021
	Impairment		-0-		36,914,021
	Balance at end of year	$	-0-	$	-0-

ACCOUNTS_RECEIVABLE_Tables

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
Schedule of allowance for doubtful accounts receivable	'
		Year Ended September 30,
		2013			2012
	Continuing Operations
	Balance at beginning of year	$	240,071		$	278,339
	Charged to expense		-0-			-0-
	Deductions for uncollectible receivables written off, net of recoveries		(3,414	)		(38,268	)
	Balance at end of year	$	236,657		$	240,071
		Year Ended September 30,
		2013			2012
	Discontinued Operations
	Balance at beginning of year	$	-0-		$	-0-
	Charged to expense		300,000			-0-
	Deductions for uncollectible receivables written off, net of recoveries		-0-			-0-
	Balance at end of year	$	300,000		$	-0-

UNCOMPLETED_CONTRACTS_Tables

UNCOMPLETED CONTRACTS (Tables)	12 Months Ended
	Sep. 30, 2013
Contractors [Abstract]	'
Schedule of costs, estimated earnings and billings on uncompleted contracts	'
		Year Ended September 30,
		2013		2012
	Costs incurred on contracts in progress	$	159,962,769	$	177,189,987
	Estimated earnings, net of estimated losses		3,929,091		10,229,134
			163,891,860		187,419,121
	Less Billings to date		158,554,791		177,867,911
		$	5,337,069	$	9,551,210
	Costs and estimated earnings in excess of billings on uncompleted contracts	$	9,034,956	$	10,856,769
	Less Billings in excess of costs and estimated earnings on uncompleted contracts		3,697,887		1,305,559
		$	5,337,069	$	9,551,210

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Schedule of property and equipment	'
		Year Ended September 30,
		2013		2012
	Land	$	777,231	$	777,231
	Buildings and leasehold improvements		308,178		512,528
	Operating equipment and vehicles		27,579,586		40,710,349
	Office equipment, furniture and fixtures		411,223		440,027
			29,076,218		42,440,135
	Less Accumulated Depreciation and Amortization		19,317,335		23,387,158
	Property and equipment net	$	9,758,883	$	19,052,977

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	12 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of summary of long-term debt	'
			2013			2012
	Note payable to bank, due in monthly installments of $5,000, including interest at 6.75%, final payment due June 2017, secured by real estate, vehicles, and equipment.		$	216,823		$	249,497
	Notes payable to finance companies, due in monthly installments totaling $301,892, including interest ranging from 1.0% to 23.58%, final payments due October 2013 through June 2019, secured by equipment.			1,944,718			2,610,841
	Notes payable to shareholder, interest rate at prime, note matures in August of 2014.			-			1,223,325
	Line of credit payable to bank, monthly interest at 6.5%, final payment due by May 31, 2014, secured by accounts receivable and equipment.			9,911,337			18,000,000
	Note payable to bank, due in monthly installments of $221,000, Including interest at 6.5%, final payment due July 2016, secured by equipment.			4,399,067			8,882,340
				16,471,945			30,966,003
	Less Current Maturities			15,413,225			28,118,907
	Total Long term debt		$	1,058,720		$	2,847,096
Schedule of maturities of long-term debt	'
		2014		$	15,413,225
		2015			512,556
		2016			250,085
		2017			226,043
		2018			56,165
		Thereafter			13,871
				$	16,471,945
Schedule of liquidation on sale of assets	'
	Gross proceeds		$	8,105,230
	Commission			(709,208	)
	Other auction expenses			(162,109	)
	Net proceeds		$	7,233,913
	Book value of equipment			5,325,916
	Gain on sale		$	1,907,997

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Schedule of components of income taxes	'
					Year Ended September 30,
					2013				2012
		Federal	Current		$	(252,411	)		$	-0-
			Deferred			(2,628,386	)			(455,811	)
			Total			(2,880,797	)			(455,811	)
		State	Current			580,270				-0-
			Deferred			(463,833	)			(80,437	)
			Total			116,437				(80,437	)
		Total income tax benefit			$	(2,764,360	)			(536,248	)
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,
			2013				2012
	Statutory rate			34	%			(34.00	)%
	Goodwill			-0-				19.57
	Meals			10				0.73
	Valuation allowance			(401.44	)			12.72
	State Income Taxes			14.4				(0.11	)
	Effective tax rate			(343.04	)%			(1.09	)%
Schedule of income tax effects of temporary differences of deferred tax liabilities	'
			Year Ended September 30,
	Current Deferred Tax Assets		2013				2012
	Net operating loss carryover		$	4,993,535			$	7,831,368
	Other deferred assets			3,231,199				3,246,856
	Less valuation allowance			(3,493,535	)			(6,387,815	)
				4,731,199				4,690,409
	Continuing operations			2,689,684				2,250,156
	Discontinued operations			2,041,515				2,440,253
	Total current deferred income tax assets		$	4,731,199			$	4,690,409
	Current Deferred Tax Liabilities
	Contract Claims		$	880,000			$	1,000,000
	Continuing operations			880,000				1,000,000
	Discontinued operations		-0-				-0-
	Total current deferred income tax liabilities		$	880,000			$	1,000,000
	Long Term Deferred Tax Liabilities
	Property, Plant and Equipment		$	2,983,354			$	6,095,336
	Others			1,056,753				932,644
				4,040,107				7,027,980
	Continuing operations			3,283,124				4,426,750
	Discontinued operations			756,983				2,601,230
	Total long term deferred income tax liabilities		$	4,040,107			$	7,027,980

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	12 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Schedule of basic and diluted earnings (loss) per share	'
		Year Ended September 30,
		2013		2012
	Net Income (loss) from continuing operations	$	2,067,017	$	(41,395,420	)
	Net Income (loss) from discontinued operations		1,503,189		(7,126,757	)
	Weighted average shares outstanding basic		14,461,383		14,448,336
	Effect of dilutive securities:
	Convertible preferred shares		461,872	-0-
	Restricted stock grants	-0-		-0-
	Weighted average shares outstanding diluted		14,923,255		14,448,336
	Earnings (loss) per share for continuing operations-basic	$	0.143	$	(2.865	)
	Earnings (loss) per share for continuing operations-diluted	$	0.139	$	(2.865	)
	Total earnings (loss) per share-basic	$	0.247	$	(3.358	)
	Total earnings (loss) per share-diluted	$	0.239	$	(3.358	)

LONG_TERM_INCENTIVE_PLAN_Table

LONG TERM INCENTIVE PLAN (Tables)	12 Months Ended
	Sep. 30, 2013
Long Term Incentive Plan Disclosure [Abstract]	'
Schedule of unvested restricted stock activity	'
		Number of			Weighted Average
		Stock Grants			Exercise Price
	Outstanding at 10/01/11		34,000		$	4.22
	Granted	-0-			-0-
	Forfeited		(13,000	)		4.22
	Earned and & issued		(12,000	)		4.22
	Outstanding at 9/30/12		9,000			4.22
	Granted	-0-			-0-
	Forfeited		(3,000	)		4.22
	Earned and & issued		(6,000	)		4.22
	Outstanding at 9/30/13	-0-			-0-

LEASE_OBLIGATIONS_Tables

LEASE OBLIGATIONS (Tables)	12 Months Ended
	Sep. 30, 2013
Leases [Abstract]	'
Schedule of future minimum lease payments under operating leases	'
	2014	$	101,508
	2015	-0-
	2016	-0-
	2017	-0-

QUARTERLY_FINANCIAL_DATA_UNAUD1

QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
	Sep. 30, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Schedule of quarterly financial information	'
		In Millions except per share amounts
	2013	First Quarter			Second Quarter			Third Quarter			Fourth Quarter			Total
	Continuing Operations
	Revenue	$	27.2		$	24.7		$	26.6		$	30.3		$	108.8
	Operatining Income		0.4			(0.2	)		0.5			1.3			2
	Net Income		(0.1	)		(0.3	)		0.1			2.4			2.1
	Earnings (loss) per share for continuing operations-basic	$	(0.008	)	$	(0.021	)	$	0.009		$	0.163		$	0.143
	Earnings (loss) per share for continuing operations-diluted	$	(0.008	)	$	(0.021	)	$	0.009		$	0.145		$	0.139
	2013	First Quarter			Second Quarter			Third Quarter			Fourth Quarter			Total
	Discontinued Operations
	Revenue	$	1.5		$	0.3		$	0.3		$	-		$	2.1
	Operatining Income		(0.8	)		(0.1	)		(0.2	)		(0.1	)		(1.2	)
	Net Income		(0.6	)		(0.9	)		2.8			0.2			1.5
	Earnings (loss) per share for discontinued operations-basic	$	(0.045	)	$	(0.062	)	$	0.194		$	0.016		$	0.104
	Earnings (loss) per share for discontinued operations-diluted	$	(0.045	)	$	(0.062	)	$	0.194		$	0.015		$	0.101
	2012	First Quarter			Second Quarter			Third Quarter			Fourth Quarter			Total
	Continuing Operations
	Revenue	$	25.2		$	26.6		$	30.4		$	26.7		$	108.9
	Operatining Income		(0.1	)		(1.0	)		(2.3	)		(34.6	)		(38.0	)
	Net Income		(0.4	)		(0.8	)		(1.7	)		(38.5	)		(41.4	)
	Earnings (loss) per share for continuing operations-basic	$	(0.022	)	$	(0.061	)	$	(0.121	)	$	(2.660	)	$	(2.865	)
	Earnings (loss) per share for continuing operations-diluted	$	(0.022	)	$	(0.061	)	$	(0.121	)	$	(2.660	)	$	(2.865	)
	2012	First Quarter			Second Quarter			Third Quarter			Fourth Quarter			Total
	Discontinued Operations
	Revenue	$	24.4		$	10.5		$	10.4		$	3.5		$	48.8
	Operatining Income		2.5			(4.8	)		(0.5	)		(6.6	)		(9.4	)
	Net Income		1.5			(3.1	)		(0.3	)		(5.2	)		(7.1	)
	Earnings (loss) per share for discontinued operations-basic	$	0.101		$	(0.210	)	$	(0.018	)	$	(0.365	)	$	(0.493	)
	Earnings (loss) per share for discontinued operations-diluted	$	0.101		$	(0.210	)	$	(0.018	)	$	(0.365	)	$	(0.493	)

CONDENSED_PARENT_COMPANY_ONLY_1

CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Sep. 30, 2013
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]	'
Schedule of balance sheet	'
	BALANCE SHEETS
	As of September 30, 2013 and 2012
	Assets	2013			2012
	Current Assets
	Cash and cash equivalents	$	3,457,077		$	563,893
	Other receivables		1,417			1,834
	Deferred tax asset		2,534,538			246,395
	Prepaid expenses and other		1,793,418			1,824,198
	Total Current Assets		7,786,450			2,636,320
	Property, plant and equipment, at cost		220,644			363,049
	less accumulated depreciation		(203,398	)		(250,177	)
			17,246			112,872
	Due from affiliates		10,797,608			26,044,325
	Investment in subsidiaries		11,513,549			5,634,980
	Total Assets	$	30,114,853		$	34,428,497
	Liabilities and Stockholders’ Equity
	Current Liabilities
	Current maturities of long-term debt	$	4,399,067		$	8,882,340
	Lines of credit and short term borrowings		10,132,667			18,516,276
	Accounts payable		229,812			267,924
	Accrued expenses and other current liabilities		384,566			242,742
	Total Current Liabilities		15,146,112			27,909,282
	Long-term debt, less current maturities	-			-
	Deferred income taxes payable		25,553			77,850
	Total Liabilities		15,171,665			27,987,132
	Stockholders’ equity
	Preferred stock, $.0001 par value
	Authorized 1,000,000 shares, 196 issued	-			-
	Common stock, $.0001 par value
	Authorized 50,000,000 shares
	Issued and outstanding 14,514,836 shares for 2013 and
	14,458,836 shares for 2012		1,451			1,446
	Additional paid in capital		61,039,262			56,107,650
	Retained earnings (deficit)		(46,097,525	)		(49,667,731	)
	Total Stockholders’ equity		14,943,188			6,441,365
	Total liabilities and stockholders’ equity	$	30,114,853		$	34,428,497
Schedule of statement of income	'
	STATEMENTS OF INCOME
	For the years ended September 30, 2013 and 2012
		2013			2012
	General and administrative expenses	$	3,068,475		$	-
	Net loss from operations before taxes		(3,068,475	)		-
	Other nonoperating expense		(26,259	)		(119,064	)
	Interest expense		(1,554,069	)		(1,628,309	)
	Net loss before tax		(4,648,803	)		(1,747,373	)
	Income tax expense (benefit)		(2,340,440	)		154,502
	Equity in undistributed income
	(loss) of subsidiaries		5,878,569			(46,620,302	)
	Net income (loss)	$	3,570,206		$	(48,522,177	)
	Weighted average shares outstanding- basic		14,461,383			14,448,336
	Weighted average shares-  diluted		14,923,255			14,448,336
	Net income (loss) per share- basic	$	0.247		$	(3.358	)
	Net income (loss) per share- diluted	$	0.239		$	(3.358	)
Schedule of consolidated statement of cash flow	'
	CONSOLIDATED STATEMENTS OF CASH FLOWS
	For the years ended September 30, 2013 and 2012
		2013			2012
	Cash flows form operating activities:
	Net income (loss)	$	3,570,206		$	(48,522,177	)
	Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
	Provision for current tax (benefit)		(2,412,606	)		428,782
	Provision for deferred income tax (benefit)		72,166			(274,280	)
	Depreciation expense		68,190			70,563
	Equity in undistributed loss (income) of subsidiaries		(5,878,569	)		46,620,302
	Share-based compensation expense		31,648			47,826
	Loss from disposal of assets		27,436
	Advances from subsidiaries		15,246,717			213,010
	Changes in:
	Decrease (increase) in prepaid expenses		30,780			(88,024	)
	Decrease (increase) in other receivable		417			(534	)
	Increase (decrease) in accounts payable		(38,112	)		210,432
	Increase (decrease) in accrued expenses and other current liabilities		141,824			(6,524	)
	Net cash used in operating activities		10,860,097			(1,300,624	)
	Cash flows from investing activities:
	Investment in property & equipment		-			(10,231	)
	Net cash provided by investing activities		-			(10,231	)
	Cash flows from financing activities:
	Borrowings on lines of credit, net of (repayments)		(8,383,609	)		4,640,553
	Principal payments on long term debt		(4,483,273	)		(2,816,794	)
	Proceeds from private placement of preferred stock		4,899,965			-
	Par value of common stock issued to preferred shareholders		34			-
	Treasury stock purchased by company		(30	)		-
	Net cash provided by (used in) financing activities		(7,966,913	)		1,823,759
	Increase in cash and cash equivalents		2,893,184			512,904
	Cash beginning of period		563,893			50,989
	Cash end of period	$	3,457,077		$	563,893
	Supplemental disclosures of cash flows information:
	Cash paid during the year for:
	Interest	$	1,516,134		$	1,615,568
	Insurance premiums financed	$	2,784,193		$	2,351,462

BUSINESS_AND_ORGANIZATION_Deta

BUSINESS AND ORGANIZATION (Detail Textuals) (USD $)	0 Months Ended
	Sep. 06, 2006
	Unit
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'
Units issued in public offering during period	8,600,000
Sale of stock per unit in public offering	$6
Number of shares included in each unit	1
Number of warrants included in unit for purchase warrants	2
Purchase price of common stock per share	$5

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Accounting Policies [Abstract]	'	'
Amount of principal fixed-rate debt	$6,600,000	'
Aggregate fair value of fixed-rate debt	6,600,000	'
Restricted account balance	1,400,000	'
Advertising expense	8,073	20,664
Compensation expense	31,648	47,826
Goodwill Impairment	'	$36,914,021

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals 1)	12 Months Ended
	Sep. 30, 2013
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

GOING_CONCERN_Detail_Textuals

GOING CONCERN (Detail Textuals) (USD $)	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012
Going Concern [Abstract]	'	'	'	'	'	'	'	'	'	'
Net loss	$2,400,000	$100,000	($300,000)	($100,000)	($38,500,000)	($1,700,000)	($800,000)	($400,000)	$3,570,206	($48,522,177)
Goodwill Impairment	'	'	'	'	'	'	'	'	'	$36,914,021

DISCONTINUED_OPERATIONS_Operat

DISCONTINUED OPERATIONS - Operating results from discontinued operations (Details) (USD $)	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'	'	'	'	'	'	'
Sales	'	$300,000	$300,000	$1,500,000	$3,500,000	$10,400,000	$10,500,000	$24,400,000	$2,100,000	$48,800,000
Loss from operations	-100,000	-200,000	-100,000	-800,000	-6,600,000	-500,000	-4,800,000	2,500,000	-1,200,000	-9,400,000
Net income (loss)	200,000	2,800,000	-900,000	-600,000	-5,200,000	-300,000	-3,100,000	1,500,000	1,503,189	-7,126,757
S.T. Pipeline, Inc | Discontinued Operations	'	'	'	'	'	'	'	'	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	2,100,000	48,720,000
Cost of Revenues	'	'	'	'	'	'	'	'	3,250,000	51,680,000
Gross loss	'	'	'	'	'	'	'	'	-1,150,000	-2,960,000
Selling & administrative expenses	'	'	'	'	'	'	'	'	940,000	2,230,000
Asset impairment	'	'	'	'	'	'	'	'	0	4,180,000
Loss from operations	'	'	'	'	'	'	'	'	-2,090,000	-9,370,000
Other income	'	'	'	'	'	'	'	'	0	130,000
Gain on sale of equipment	'	'	'	'	'	'	'	'	2,149,398	20,458
Income (loss) before tax	'	'	'	'	'	'	'	'	60,000	-9,220,000
Income tax benefit	'	'	'	'	'	'	'	'	-1,440,000	-2,090,000
Net income (loss)	'	'	'	'	'	'	'	'	$1,503,189	($7,126,757)

DISCONTINUED_OPERATIONS_Compon

DISCONTINUED OPERATIONS - Components of asset and liabilities classified as discontinued operations (Details 1) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'
Assets of discontinued operations-current	$2,274,079	$7,808,451
Property, plant, and equipment, net	155,833	6,477,380
Liabilities of discontinued operations-current	1,370,465	2,149,435
Liabilities of discontinued operations-long term	756,983	2,601,229
S.T. Pipeline, Inc | Discontinued Operations	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'
Accounts receivable, net	-268,000	2,853,000
Costs in excess of billings	'	403,000
Retainages receivable	291,000	764,000
Deferred tax asset	2,042,000	2,440,000
Prepaid and other current assets	210,000	1,348,000
Assets of discontinued operations-current	2,275,000	7,808,000
Property, plant, and equipment, net	156,000	6,477,000
Total assets of discontinued operations	2,431,000	14,285,000
Accounts payable	1,357,000	1,745,000
Billings in excess of cost	'	63,000
Accrued expenses and other current liabilities	13,000	341,000
Liabilities of discontinued operations-current	1,370,000	2,149,000
Liabilities of discontinued operations-long term	757,000	2,601,000
Total liabilities of discontinued operations	2,127,000	4,750,000
Net assets	$304,000	$9,535,000

DISCONTINUED_OPERATIONS_Cash_f

DISCONTINUED OPERATIONS - Cash flows from discontinued operations (Details 2) (USD $)	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012
Cash Flows from operating activities:	'	'	'	'	'	'	'	'	'	'
Net income (loss)	$200,000	$2,800,000	($900,000)	($600,000)	($5,200,000)	($300,000)	($3,100,000)	$1,500,000	$1,503,189	($7,126,757)
S.T. Pipeline, Inc | Discontinued Operations	'	'	'	'	'	'	'	'	'	'
Cash Flows from operating activities:	'	'	'	'	'	'	'	'	'	'
Net income (loss)	'	'	'	'	'	'	'	'	1,503,189	-7,126,757
Adjustments to reconcile net income (loss) to net cash used in operating activities:	'	'	'	'	'	'	'	'	'	'
Depreciation expense	'	'	'	'	'	'	'	'	438,220	1,806,353
Provision for bad debts	'	'	'	'	'	'	'	'	300,000	'
Gain loss on sale/disposal of equipment	'	'	'	'	'	'	'	'	-2,149,398	-20,458
Provision for deferred taxes	'	'	'	'	'	'	'	'	-1,445,506	-2,155,714
Goodwill impairment	'	'	'	'	'	'	'	'	'	4,177,363
Decrease in contracts receivable	'	'	'	'	'	'	'	'	2,821,297	3,431,517
Decrease in retainage receivable	'	'	'	'	'	'	'	'	473,513	2,643,563
(Increase) decrease in other receivables	'	'	'	'	'	'	'	'	40,136	-29,523
Decrease in cost and estimated earnings in excess of billings on uncompleted contracts	'	'	'	'	'	'	'	'	403,485	3,138,225
Decrease in prepaid expenses	'	'	'	'	'	'	'	'	21,281	35,207
Decrease in accounts payable	'	'	'	'	'	'	'	'	-388,086	-1,448,168
Decrease in accrued expenses	'	'	'	'	'	'	'	'	-327,884	-1,888,125
Decrease in billings in excess of costs and estimated earnings on uncompleted contracts	'	'	'	'	'	'	'	'	-63,000	-425,977
Advance to parent	'	'	'	'	'	'	'	'	-10,735,892	-1,130,822
Net cash provided by (used in) operating activities	'	'	'	'	'	'	'	'	-9,108,645	1,006,684
Cash flows from investing activities:	'	'	'	'	'	'	'	'	'	'
Proceeds from sales of property and equipment	'	'	'	'	'	'	'	'	8,032,725	83,722
Investment in property and equipment	'	'	'	'	'	'	'	'	'	-379,575
Net cash provided by (used in) investing activities	'	'	'	'	'	'	'	'	8,032,725	-295,853
Cash flows from financing activities:	'	'	'	'	'	'	'	'	'	'
Principle payments on long term debt	'	'	'	'	'	'	'	'	'	-299,232
Net cash used in financing activities	'	'	'	'	'	'	'	'	'	-299,232
Increase (decrease) in cash and cash equivalents	'	'	'	'	'	'	'	'	-1,075,920	411,599
Cash beginning of period	'	'	'	1,263,420	'	'	'	851,821	1,263,420	851,821
Cash end of period	187,500	'	'	'	1,263,420	'	'	'	187,500	1,263,420
Supplemental schedule of noncash investing and financing activities:	'	'	'	'	'	'	'	'	'	'
Cash paid during the year for:	'	'	'	'	'	'	'	'	'	'
Interest	'	'	'	'	'	'	'	'	$526	$4,572

GOODWILL_AND_INTANGIBLE_ASSETS2

GOODWILL AND INTANGIBLE ASSETS - Summary of summary of changes in company's goodwill (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Goodwill [Roll Forward]	'	'
Balance at beginning of year	$0	$36,914,021
Impairment	'	36,914,021
Balance at end of year	$0	$0

GOODWILL_AND_INTANGIBLE_ASSETS3

GOODWILL AND INTANGIBLE ASSETS (Detail Textuals) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Goodwill Impairment	'	$36,914,021

ACCOUNTS_RECEIVABLE_Summary_of

ACCOUNTS RECEIVABLE - Summary of activity in allowance for doubtful accounts (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Allowance for Doubtful Accounts Receivable [Roll Forward]	'	'
Balance at end of year	$236,657	$240,071
Continuing Operations	'	'
Allowance for Doubtful Accounts Receivable [Roll Forward]	'	'
Balance at beginning of year	240,071	278,339
Charged to expense	0	0
Deductions for uncollectible receivables written off, net of recoveries	-3,414	-38,268
Balance at end of year	236,657	240,071
Discontinued Operations	'	'
Allowance for Doubtful Accounts Receivable [Roll Forward]	'	'
Balance at beginning of year	0	0
Charged to expense	300,000	0
Deductions for uncollectible receivables written off, net of recoveries	0	0
Balance at end of year	$300,000	$0

UNCOMPLETED_CONTRACTS_Summary_

UNCOMPLETED CONTRACTS - Summary of costs, estimated earnings, and billings on uncompleted contracts (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Contractors [Abstract]	'	'
Costs incurred on contracts in progress	$159,962,769	$177,189,987
Estimated earnings, net of estimated losses	3,929,091	10,229,134
Costs of uncomplete contracts including net estimated earnings	163,891,860	187,419,121
Less Billings to date	158,554,791	177,867,911
Unbilled contracts receivable	5,337,069	9,551,210
Costs and estimated earnings in excess of billings on uncompleted contracts	9,034,956	10,856,769
Less Billings in excess of costs and estimated earnings on uncompleted contracts	3,697,887	1,305,559
Unbilled contracts receivable	$5,337,069	$9,551,210

CLAIMS_Detail_Textuals

CLAIMS (Detail Textuals) (USD $)	12 Months Ended	0 Months Ended
	Sep. 30, 2013	Dec. 05, 2013
		Subsequent Event
Schedule Of Claims [Line Items]	'	'
Customer claim revenue	$2,200,000	'
Remaining claims for an immaterial revenue adjustment	'	$2,350,000
Number of days of execution for payment received	'	'10 days

PROPERTY_AND_EQUIPMENT_Summary

PROPERTY AND EQUIPMENT - Summary of property and equipment (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	$29,076,218	$42,440,135
Less Accumulated Depreciation and Amortization	19,317,335	23,387,158
Property and equipment net	9,758,883	19,052,977
Land	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	777,231	777,231
Buildings and leasehold improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	308,178	512,528
Operating equipment and vehicles	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	27,579,586	40,710,349
Office equipment, furniture and fixtures	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, at cost	$411,223	$440,027

SHORTTERM_DEBT_Detail_Textuals

SHORT-TERM DEBT (Detail Textuals) (Line of Credit, USD $)	12 Months Ended
	Sep. 30, 2013
Line of Credit Facility [Line Items]	'
Line of credit	$18,000,000
Interest rate on line of credit	6.00%
Amount borrowed against the line of credit	$9,900,000
Minimum term of percentage of receivables from bonded jobs and retainage	'120 days
Line of credit interest rate description	'"Wall Street Journal" Prime Rate (the index)
Forbearance Agreement	'
Line of Credit Facility [Line Items]	'
Interest rate on line of credit	6.50%

LONGTERM_DEBT_Summary_of_longt

LONG-TERM DEBT - Summary of long-term debt (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Debt Instrument [Line Items]	'	'
Long term debt gross, total	$16,471,945	$30,966,003
Less Current Maturities	15,413,225	28,118,907
Total Long term debt	1,058,720	2,847,096
Note payable to bank, due June 2017	'	'
Debt Instrument [Line Items]	'	'
Long term debt gross, total	216,823	249,497
Notes payable to finance companies due October 2013 through June 2019	'	'
Debt Instrument [Line Items]	'	'
Long term debt gross, total	1,944,718	2,610,841
Notes payable to shareholder matures in August of 2014	'	'
Debt Instrument [Line Items]	'	'
Long term debt gross, total	'	1,223,325
Line of credit payable to bank due by May 31, 2014	'	'
Debt Instrument [Line Items]	'	'
Long term debt gross, total	9,911,337	18,000,000
Note payable to bank due July 2016	'	'
Debt Instrument [Line Items]	'	'
Long term debt gross, total	$4,399,067	$8,882,340

LONGTERM_DEBT_Summary_of_longt1

LONG-TERM DEBT - Summary of long-term debt (Details) (Parentheticals) (USD $)	12 Months Ended
	Sep. 30, 2013
Note payable to bank, due June 2017	'
Debt Instrument [Line Items]	'
Note payable in monthly installments	$5,000
Interest rate	6.75%
Notes payable to finance companies due October 2013 through June 2019	'
Debt Instrument [Line Items]	'
Note payable in monthly installments	301,892
Notes payable to finance companies due October 2013 through June 2019 | Maximum	'
Debt Instrument [Line Items]	'
Interest rate	23.58%
Notes payable to finance companies due October 2013 through June 2019 | Minimum	'
Debt Instrument [Line Items]	'
Interest rate	1.00%
Line of credit payable to bank due by May 31, 2014	'
Debt Instrument [Line Items]	'
Interest rate	6.50%
Note payable to bank due July 2016	'
Debt Instrument [Line Items]	'
Note payable in monthly installments	$221,000
Interest rate	6.50%

LONGTERM_DEBT_Maturities_of_de

LONG-TERM DEBT - Maturities of debt (Details 1) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Debt Disclosure [Abstract]	'	'
Maturities of debt for 2014	$15,413,225	'
Maturities of debt for 2015	512,556	'
Maturities of debt for 2016	250,085	'
Maturities of debt for 2017	226,043	'
Maturities of debt for 2018	56,165	'
Maturities of debt thereafter	13,871	'
Long term debt gross, total	$16,471,945	$30,966,003

LONGTERM_DEBT_Liquidation_sale

LONG-TERM DEBT - Liquidation sale of assets (Details 2) (S.T. Pipeline, Inc, Discontinued Operations, USD $)	0 Months Ended
	14-May-13
S.T. Pipeline, Inc | Discontinued Operations	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'
Gross proceeds	$8,105,230
Commission	-709,208
Other auction expenses	-162,109
Net proceeds	7,233,913
Book value of equipment	5,325,916
Gain on sale	$1,907,997

LONGTERM_DEBT_Detail_Textuals

LONG-TERM DEBT (Detail Textuals) (USD $)	Sep. 30, 2013	Jul. 25, 2012	Jul. 25, 2012	Sep. 30, 2013	Nov. 28, 2012	Nov. 28, 2012
	Credit_Facility	United Bank Inc.	United Bank Inc.	Forbearance Agreement	Forbearance Agreement	Forbearance Agreement
		Revolving line of credit	Term Loan	United Bank Inc.	United Bank Inc.	United Bank Inc.
					Revolving line of credit	Term Loan
Line of Credit Facility [Line Items]	'	'	'	'	'	'
Revolving line of credit and term loan amount	'	$18,000,000	$11,300,000	'	'	'
Outstanding balance on revolving line of credit & term loan	'	'	'	'	$9,911,337	$4,399,067
Interest rate on line of credit	'	'	'	6.50%	'	'
Number of credit facilities	2	'	'	'	'	'

LONGTERM_DEBT_Detail_Textuals_

LONG-TERM DEBT (Detail Textuals 1) (USD $)

3 Months Ended

12 Months Ended

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2011

ST Pipeline

ST Pipeline

Condensed Financial Statements, Captions [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Revenue

$30,300,000

$26,600,000

$24,700,000

$27,200,000

$26,700,000

$30,400,000

$26,600,000

$25,200,000

$108,820,315

$109,019,856

$48,700,000

$48,600,000

Percentage of consolidated revenue

'

'

'

'

'

'

'

'

'

'

31.00%

34.00%

Assets

50,697,400

'

'

'

59,755,749

'

'

'

50,697,400

59,755,749

22,200,000

33,100,000

Percentage of consolidated assets

'

'

'

'

'

'

'

'

'

'

33.00%

28.00%

Liabilities

$35,754,212

'

'

'

$53,314,384

'

'

'

$35,754,212

$53,314,384

$4,800,000

$8,500,000

Percentage of consolidated liabilities

'

'

'

'

'

'

'

'

'

'

8.00%

14.00%

LONGTERM_DEBT_Detail_Textuals_1

LONG-TERM DEBT (Detail Textuals 2) (Forbearance Agreement, USD $)	12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013
Line of Credit Facility [Line Items]	'
Sale of preferred stock	$6
Amount received in recapitalization requirement	5
Line of Credit	'
Line of Credit Facility [Line Items]	'
Repayment of a portion of the outstanding line of credit balance	$1

LONGTERM_DEBT_Detail_Textuals_2

LONG-TERM DEBT (Detail Textuals 3) (Marshall T. Reynolds, USD $)	0 Months Ended
In Millions, except Share data, unless otherwise specified	Aug. 06, 2013
Related Party Transaction [Line Items]	'
Company's obligation under a promissory note	1.4
Series A Preferred Stock	'
Related Party Transaction [Line Items]	'
Issuance of shares of Series A Preferred Stock	56

LONGTERM_DEBT_Detail_Textuals_3

LONG-TERM DEBT (Detail Textuals 4) (Amendment To Forbearance Agreement, USD $)	0 Months Ended	12 Months Ended	0 Months Ended			1 Months Ended	12 Months Ended	1 Months Ended
	Sep. 06, 2013	Sep. 30, 2013	Dec. 05, 2013	Dec. 12, 2013	Oct. 01, 2013	Aug. 31, 2013	Sep. 30, 2013	Dec. 31, 2013
			Subsequent Event	Subsequent Event	Subsequent Event	Marshall T. Reynolds	Marshall T. Reynolds	Marshall T. Reynolds
								Subsequent Event
Line of Credit Facility [Line Items]	'	'	'	'	'	'	'	'
Description of payment to be made after amendment	'greater of $1.0 million or 50% of the amount collected on a claim	'	'	'	'	'	'	'
Amount to be paid under settlement	'	'	$2,350,000	'	'	'	'	'
Debt converted into equity	'	'	'	'	'	1,500,000	'	'
Amount to be raised in cash equity	'	'	'	1,025,000	1,025,000	'	1,500,000	1,400,000
Amount raised before extension and requirement to raise additional cash equity	'	475,000	'	'	'	'	'	'
Additional cash equity to be raised	'	'	'	$1,400,000	$1,400,000	'	'	'

INCOME_TAXES_Components_of_inc

INCOME TAXES - Components of income taxes (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Federal	'	'
Current	($252,411)	$0
Deferred	-2,628,386	-455,811
Total	-2,880,797	-455,811
State	'	'
Current	580,270	0
Deferred	-463,833	-80,437
Total	116,437	-80,437
Total income tax benefit	($2,764,360)	($536,248)

INCOME_TAXES_Summary_of_provis

INCOME TAXES - Summary of provision for income taxes differs from amount computed by applying federal statutory rate (Details 1)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'
Statutory rate	34.00%	-34.00%
Goodwill	0.00%	19.57%
Meals	10.00%	0.73%
Valuation allowance	-401.44%	12.72%
State Income Taxes	14.40%	-0.11%
Effective tax rate	-343.04%	-1.09%

INCOME_TAXES_Summary_of_income

INCOME TAXES - Summary of income tax effects of temporary differences giving rise to deferred tax liabilities (Details 2) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Current Deferred Tax Assets	'	'
Net operating loss carryover	$4,993,535	$7,831,368
Other deferred assets	3,231,199	3,246,856
Less valuation allowance	-3,493,535	-6,387,815
Total current deferred income tax assets	4,731,199	4,690,409
Current Deferred Tax Liabilities	'	'
Contract Claims	880,000	1,000,000
Long Term Deferred Tax Liabilities	'	'
Property, Plant and Equipment	2,983,354	6,095,336
Others	1,056,753	932,644
Total long term deferred income tax liabilities	4,040,107	7,027,980
Continuing Operations	'	'
Current Deferred Tax Assets	'	'
Total current deferred income tax assets	2,689,684	2,250,156
Current Deferred Tax Liabilities	'	'
Contract Claims	880,000	1,000,000
Long Term Deferred Tax Liabilities	'	'
Total long term deferred income tax liabilities	3,283,124	4,426,750
Discontinued Operations	'	'
Current Deferred Tax Assets	'	'
Total current deferred income tax assets	2,041,515	2,440,253
Current Deferred Tax Liabilities	'	'
Contract Claims	0	0
Long Term Deferred Tax Liabilities	'	'
Total long term deferred income tax liabilities	$756,983	$2,601,230

INCOME_TAXES_Detail_Textuals

INCOME TAXES (Detail Textuals) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'
Statutory rate	34.00%	-34.00%
Deferred tax asset valuation allowance	($3,493,535)	($6,387,815)
Deferred tax assets, net of valuation allowance	3,493,535	'
Operating loss carryover for federal income tax purposes	8,098,044	20,941,887
Decrease in operating loss carryforwards	12,843,843	'
Valuation allowance	$8,432,079	'

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, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share [Abstract]	'	'	'	'	'	'	'	'	'	'
Net Income (loss) from continuing operations	'	'	'	'	'	'	'	'	$2,067,017	($41,395,420)
Net Income (loss) from discontinued operations	$200,000	$2,800,000	($900,000)	($600,000)	($5,200,000)	($300,000)	($3,100,000)	$1,500,000	$1,503,189	($7,126,757)
Weighted average shares outstanding-basic (in shares)	'	'	'	'	'	'	'	'	14,461,383	14,448,336
Effect of dilutive securities:	'	'	'	'	'	'	'	'	'	'
Convertible preferred shares	'	'	'	'	'	'	'	'	461,872	0
Restricted stock grants	'	'	'	'	'	'	'	'	0	0
Weighted average shares-diluted (in shares)	'	'	'	'	'	'	'	'	14,923,255	14,448,336
Earnings (loss) per share for continuing operations-basic	$0.16	$0.01	($0.02)	($0.01)	($2.66)	($0.12)	($0.06)	($0.02)	$0.14	($2.87)
Earnings (loss) per share for continuing operations-diluted	$0.14	$0.01	($0.02)	($0.01)	($2.66)	($0.12)	($0.06)	($0.02)	$0.14	($2.87)
Total earnings (loss) per share-basic	'	'	'	'	'	'	'	'	$0.25	($3.36)
Total earnings (loss) per share-diluted	'	'	'	'	'	'	'	'	$0.24	($3.36)

EARNINGS_PER_SHARE_Detail_Text

EARNINGS PER SHARE (Detail Textuals) (Restricted stock)	12 Months Ended
	Sep. 30, 2012
Restricted stock	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'
Anti-dilutive securities	9,000

STOCK_PURCHASE_PLAN_Detail_Tex

STOCK PURCHASE PLAN (Detail Textuals) (USD $)	12 Months Ended		1 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Nov. 19, 2008
			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	$31,648	$47,826	$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.

LONG_TERM_INCENTIVE_PLAN_Summa

LONG TERM INCENTIVE PLAN - Summary of unvested restricted stock activity (Details) (Restricted stock, USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Restricted stock	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]	'	'
Number of stock grants, outstanding, Beginning balance	9,000	34,000
Number of stock grants, Granted	0	0
Number of stock grants, Forfeited	-3,000	-13,000
Number of stock grants, Earned and Issued	-6,000	-12,000
Number of stock grants, outstanding, Ending balance	0	9,000
Share Based Compensation Arrangement By Share Based Payment Award Non Option Equity Instruments Weighted Average Exercise Price [Roll Forward]	'	'
Weighted Average Exercise Price, Outstanding, Beginning balance	$4.22	$4.22
Weighted Average Exercise Price, Granted	$0	$0
Weighted Average Exercise Price, Forfeited	$4.22	$4.22
Weighted Average Exercise Price, Earned and issued	$4.22	$4.22
Weighted Average Exercise Price, Outstanding, Ending balance	$0	$4.22

LONG_TERM_INCENTIVE_PLAN_Detai

LONG TERM INCENTIVE PLAN (Detail Textuals) (USD $)	12 Months Ended			0 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Aug. 11, 2010
			Long Term Incentive Plan	Long Term Incentive Plan
				Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Number of common stock shares issued	'	'	1,149,000	'
Number of officer	'	'	'	6
Number of shares granted	'	'	'	51,000
Fair value per share (in dollars per share)	'	'	'	$4.22
Shares vested over a period of time	'	'	'	'3 years
Market value of shares granted	'	'	'	$215,220
Compensation expense	31,648	47,826	'	'
Deferred tax benefit	$12,659	$19,130	'	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Detail Textuals) (USD $)	12 Months Ended		0 Months Ended
	Sep. 30, 2013	Aug. 06, 2013	Aug. 06, 2013
		Marshall T. Reynolds	Marshall T. Reynolds
			Series A Preferred Stock
Related Party Transaction [Line Items]	'	'	'
Total long-term debt including short term portion	$16,500,000	'	'
Issuance of shares of Series A Preferred Stock	'	'	56
Company's obligation under a promissory note	'	1,400,000	'
Monthly rental payments	$7,500	'	'

LEASE_OBLIGATIONS_Future_minim

LEASE OBLIGATIONS - Future minimum lease payments under operating leases (Details) (USD $)	Sep. 30, 2013
Leases [Abstract]	'
Future minimum lease payments for 2014	$101,508
Future minimum lease payments for 2015	0
Future minimum lease payments for 2016	0
Future minimum lease payments for 2017	$0

LEASE_OBLIGATIONS_Detail_Textu

LEASE OBLIGATIONS (Detail Textuals) (Equipment and office space)	12 Months Ended
	Sep. 30, 2013
Equipment and office space	'
Operating Leased Assets [Line Items]	'
Term of operating lease agreements	'60 months
Additional renewal term	'60 months

MAJOR_CUSTOMERS_Detail_Textual

MAJOR CUSTOMERS (Detail Textuals) (Customer Concentration Risk, USD $)	12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013
	Customer
Concentration Risk [Line Items]	'
Number of major customers	2
Sales Revenue, Goods, Net	'
Concentration Risk [Line Items]	'
Revenue	110.9
Sales Revenue, Goods, Net | Customer One	'
Concentration Risk [Line Items]	'
Percentage of revenue from customer	29.10%
Sales Revenue, Goods, Net | Customer Two	'
Concentration Risk [Line Items]	'
Percentage of revenue from customer	11.20%
Sales Revenue, Goods, Net | Continuing Operations	'
Concentration Risk [Line Items]	'
Revenue	108.8
Sales Revenue, Goods, Net | Discontinued Operations	'
Concentration Risk [Line Items]	'
Revenue	2.1
Receivables	'
Concentration Risk [Line Items]	'
Percentage of revenue from customer	43.10%
Receivables from major customers	8.6

RETIREMENT_AND_EMPLOYEE_BENEFI1

RETIREMENT AND EMPLOYEE BENEFIT PLANS (Detail Textuals) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Union Employees Retirement Plan | C J Hughes Construction Company	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Percentage of employees contribution to retirement compensation plan	15.00%	'
Maximum amount of employees contribution	$17,500	$17,000
Amount of contribution matched per dollar	0.25	'
Percentage of contribution of eligible wages	6.00%	'
Amount of contribution to union plan	6,735	'
Non Union Employees Retirement Plan | C J Hughes Construction Company	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Percentage of employees contribution to retirement compensation plan	15.00%	'
Maximum amount of employees contribution	17,500	17,000
Amount of contribution matched per dollar	0.25	'
Percentage of contribution of eligible wages	6.00%	'
Non Union Employees Retirement Plan | Nitro Electric Company	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Maximum amount of employees contribution	17,500	17,000
Amount of contribution matched per dollar	$0.25	$0.25
Percentage of contribution of eligible wages	6.00%	'

RETIREMENT_AND_EMPLOYEE_BENEFI2

RETIREMENT AND EMPLOYEE BENEFIT PLANS (Detail Textuals 1) (Non Union Employees Retirement Plan, Nitro Electric and C. J. Hughes Construction Company merger, USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
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	$17,500	$17,000
Amount of contribution matched per dollar	$0.25	'
Percentage of contribution of eligible wages	6.00%	'

RETIREMENT_AND_EMPLOYEE_BENEFI3

RETIREMENT AND EMPLOYEE BENEFIT PLANS (Detail Textuals 2) (Retirement Plan, Energy Services of America, USD $)	12 Months Ended
	Sep. 30, 2013
	Subsidiary
Retirement Plan | Energy Services of America	'
Defined Benefit Plan Disclosure [Line Items]	'
Number of subsidiaries	4
Amount of contribution to union plan	$49,824

CREDIT_RISK_Detail_Textuals

CREDIT RISK (Detail Textuals) (USD $)	Sep. 30, 2013
Risks and Uncertainties [Abstract]	'
FDIC insurance limit	$250,000

QUARTERLY_FINANCIAL_DATA_UNAUD2

QUARTERLY FINANCIAL DATA (UNAUDITED) -Summary (Details) (USD $)	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012
Continuing Operations	'	'	'	'	'	'	'	'	'	'
Revenue	$30,300,000	$26,600,000	$24,700,000	$27,200,000	$26,700,000	$30,400,000	$26,600,000	$25,200,000	$108,820,315	$109,019,856
Operating Income	1,300,000	500,000	-200,000	400,000	-34,600,000	-2,300,000	-1,000,000	-100,000	1,967,965	-37,948,341
Net Income	2,400,000	100,000	-300,000	-100,000	-38,500,000	-1,700,000	-800,000	-400,000	3,570,206	-48,522,177
Earnings (loss) per share from continuing operations (in dollars per share)	$0.16	$0.01	($0.02)	($0.01)	($2.66)	($0.12)	($0.06)	($0.02)	$0.14	($2.87)
Earnings (loss) per share from continuing operations-diluted (in dollars per share)	$0.14	$0.01	($0.02)	($0.01)	($2.66)	($0.12)	($0.06)	($0.02)	$0.14	($2.87)
Discontinued Operations	'	'	'	'	'	'	'	'	'	'
Revenue	'	300,000	300,000	1,500,000	3,500,000	10,400,000	10,500,000	24,400,000	2,100,000	48,800,000
Operating Income	-100,000	-200,000	-100,000	-800,000	-6,600,000	-500,000	-4,800,000	2,500,000	-1,200,000	-9,400,000
Net Income	$200,000	$2,800,000	($900,000)	($600,000)	($5,200,000)	($300,000)	($3,100,000)	$1,500,000	$1,503,189	($7,126,757)
Earnings (loss) per share for discontinued operations-basic (in dollars per share)	$0.02	$0.19	($0.06)	($0.05)	($0.37)	($0.02)	($0.21)	$0.10	$0.10	($0.49)
Earnings (loss) per share for discontinued operations-diluted (in dollars per share)	$0.02	$0.19	($0.06)	($0.05)	($0.37)	($0.02)	($0.21)	$0.10	$0.10	($0.49)

CONDENSED_PARENT_COMPANY_ONLY_2

CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS - Summary of balance sheets (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Current Assets	'	'	'
Cash and cash equivalents	$6,152,382	$1,398,301	$2,965,296
Other receivables	271,572	277,933	'
Deferred tax asset	1,809,684	1,250,154	'
Prepaid expenses and other	2,191,551	2,005,233	'
Total Current Assets	40,938,517	40,702,772	'
Property, plant and equipment, at cost	28,801,218	29,060,709	'
less accumulated depreciation	-19,198,168	-16,485,112	'
Property and equipment net	9,758,883	19,052,977	'
Total Assets	50,697,400	59,755,749	'
Current Liabilities	'	'	'
Current maturities of long-term debt	5,280,558	10,118,907	'
Lines of credit and short term borrowings	10,132,667	18,516,276	'
Accounts payable	6,367,120	8,171,650	'
Accrued expenses and other current liabilities	3,422,385	3,177,481	'
Total Current Liabilities	30,655,385	43,439,308	'
Long-term debt, less current maturities	1,058,720	1,623,771	'
Deferred income taxes payable	3,283,124	4,426,751	'
Total Liabilities	35,754,212	53,314,384	'
Stockholders' equity	'	'	'
Preferred stock, $.0001 par value Authorized 1,000,000 shares, 196 issued	'	'	'
Common stock, $.0001 par value Authorized 50,000,000 shares Issued and outstanding 14,514,836 shares for 2013 and 14,458,836 shares for 2012	1,451	1,446	'
Additional paid in capital	61,039,262	56,107,650	'
Retained earnings (deficit)	-46,097,525	-49,667,731	'
Total Stockholders' equity	14,943,188	6,441,365	54,915,716
Total liabilities and stockholders' equity	50,697,400	59,755,749	'
Parent Company	'	'	'
Current Assets	'	'	'
Cash and cash equivalents	3,457,077	563,893	50,989
Other receivables	1,417	1,834	'
Deferred tax asset	2,534,538	246,395	'
Prepaid expenses and other	1,793,418	1,824,198	'
Total Current Assets	7,786,450	2,636,320	'
Property, plant and equipment, at cost	220,644	363,049	'
less accumulated depreciation	-203,398	-250,177	'
Property and equipment net	17,246	112,872	'
Due from affiliates	10,797,608	26,044,325	'
Investment in subsidiaries	11,513,549	5,634,980	'
Total Assets	30,114,853	34,428,497	'
Current Liabilities	'	'	'
Current maturities of long-term debt	4,399,067	8,882,340	'
Lines of credit and short term borrowings	10,132,667	18,516,276	'
Accounts payable	229,812	267,924	'
Accrued expenses and other current liabilities	384,566	242,742	'
Total Current Liabilities	15,146,112	27,909,282	'
Long-term debt, less current maturities	'	'	'
Deferred income taxes payable	25,553	77,850	'
Total Liabilities	15,171,665	27,987,132	'
Stockholders' equity	'	'	'
Preferred stock, $.0001 par value Authorized 1,000,000 shares, 196 issued	'	'	'
Common stock, $.0001 par value Authorized 50,000,000 shares Issued and outstanding 14,514,836 shares for 2013 and 14,458,836 shares for 2012	1,451	1,446	'
Additional paid in capital	61,039,262	56,107,650	'
Retained earnings (deficit)	-46,097,525	-49,667,731	'
Total Stockholders' equity	14,943,188	6,441,365	'
Total liabilities and stockholders' equity	$30,114,853	$34,428,497	'

CONDENSED_PARENT_COMPANY_ONLY_3

CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS - Summary of balance sheets (Details) (Parentheticals) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Condensed Financial Statements, Captions [Line Items]	'	'
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	196	196
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	14,514,836	14,458,836
Common stock, shares outstanding	14,514,836	14,458,836
Parent Company	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	196	196
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	14,514,836	14,458,836
Common stock, shares outstanding	14,514,836	14,458,836

CONDENSED_PARENT_COMPANY_ONLY_4

CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS - Summary of statement of income (Details 1) (USD $)	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'	'	'	'	'	'
General and administrative expenses	'	'	'	'	'	'	'	'	$8,047,951	$9,856,117
Net loss from operations before taxes	1,300,000	500,000	-200,000	400,000	-34,600,000	-2,300,000	-1,000,000	-100,000	1,967,965	-37,948,341
Interest expense	'	'	'	'	'	'	'	'	-1,739,689	-1,927,325
Net loss before tax	'	'	'	'	'	'	'	'	748,163	-39,843,925
Income tax expense (benefit)	'	'	'	'	'	'	'	'	-1,318,854	1,551,495
Net income (loss)	2,400,000	100,000	-300,000	-100,000	-38,500,000	-1,700,000	-800,000	-400,000	3,570,206	-48,522,177
Weighted average shares outstanding- basic (in shares)	'	'	'	'	'	'	'	'	14,461,383	14,448,336
Weighted average shares- diluted (in shares)	'	'	'	'	'	'	'	'	14,923,255	14,448,336
Earnings (loss) per share for continuing operations-basic (in dollars per share)	'	'	'	'	'	'	'	'	$0.25	($3.36)
Earnings (loss) per share for continuing operations-diluted (in dollars per share)	'	'	'	'	'	'	'	'	$0.24	($3.36)
Parent Company	'	'	'	'	'	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'	'	'	'	'	'
General and administrative expenses	'	'	'	'	'	'	'	'	3,068,475	'
Net loss from operations before taxes	'	'	'	'	'	'	'	'	-3,068,475	'
Other nonoperating expense	'	'	'	'	'	'	'	'	-26,259	-119,064
Interest expense	'	'	'	'	'	'	'	'	-1,554,069	-1,628,309
Net loss before tax	'	'	'	'	'	'	'	'	-4,648,803	-1,747,373
Income tax expense (benefit)	'	'	'	'	'	'	'	'	-2,340,440	154,502
Equity in undistributed income (loss) of subsidiaries	'	'	'	'	'	'	'	'	5,878,569	-46,620,302
Net income (loss)	'	'	'	'	'	'	'	'	$3,570,206	($48,522,177)
Weighted average shares outstanding- basic (in shares)	'	'	'	'	'	'	'	'	14,461,383	14,448,336
Weighted average shares- diluted (in shares)	'	'	'	'	'	'	'	'	14,923,255	14,448,336
Earnings (loss) per share for continuing operations-basic (in dollars per share)	'	'	'	'	'	'	'	'	$0.25	($3.36)
Earnings (loss) per share for continuing operations-diluted (in dollars per share)	'	'	'	'	'	'	'	'	$0.24	($3.36)

CONDENSED_PARENT_COMPANY_ONLY_5

CONDENSED PARENT COMPANY ONLY FINANCIAL STATEMENTS - Summary of consolidated statement of cash flows (Details 2) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net income (loss)	$3,570,206	($48,522,177)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'
Provision for deferred income tax (benefit)	-3,148,663	-536,248
Depreciation expense	4,239,374	5,848,045
Share-based compensation expense	31,648	47,826
Changes in:	'	'
Decrease (increase) in prepaid expenses	-165,037	-115,069
Decrease (increase) in other receivable	46,497	-25,541
Increase (decrease) in accounts payable	-2,192,616	1,316,874
Increase (decrease) in accrued expenses and other current liabilities	-82,980	-1,684,213
Net cash used in operating activities	6,053,138	1,634,086
Cash flows from investing activities:	'	'
Investment in property & equipment	-902,172	-1,341,811
Net cash provided by investing activities	7,966,401	-1,099,955
Cash flows from financing activities:	'	'
Borrowings on lines of credit, net of (repayments)	-8,383,609	4,640,553
Principal payments on long term debt	-5,634,413	-4,301,584
Proceeds from private placement of preferred stock	4,899,965	'
Par value of common stock issued to preferred shareholders	34	'
Treasury stock purchased by company	-30	'
Net cash provided by (used in) financing activities	-10,341,378	-837,706
Increase in cash and cash equivalents	3,678,161	-303,575
Cash beginning of period	1,398,301	2,965,296
Cash end of period	6,152,382	1,398,301
Cash paid during the year for:	'	'
Interest	1,830,357	1,834,277
Insurance premiums financed	3,079,319	2,351,462
Parent Company	'	'
Cash flows from operating activities:	'	'
Net income (loss)	3,570,206	-48,522,177
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'
Provision for current tax (benefit)	-2,412,606	428,782
Provision for deferred income tax (benefit)	72,166	-274,280
Depreciation expense	68,190	70,563
Equity in undistributed loss (income) of subsidiaries	-5,878,569	46,620,302
Share-based compensation expense	31,648	47,826
Loss from disposal of assets	27,436	'
Advances from subsidiaries	15,246,717	213,010
Changes in:	'	'
Decrease (increase) in prepaid expenses	30,780	-88,024
Decrease (increase) in other receivable	417	-534
Increase (decrease) in accounts payable	-38,112	210,432
Increase (decrease) in accrued expenses and other current liabilities	141,824	-6,524
Net cash used in operating activities	10,860,097	-1,300,624
Cash flows from investing activities:	'	'
Investment in property & equipment	'	-10,231
Net cash provided by investing activities	'	-10,231
Cash flows from financing activities:	'	'
Borrowings on lines of credit, net of (repayments)	-8,383,609	4,640,553
Principal payments on long term debt	-4,483,273	-2,816,794
Proceeds from private placement of preferred stock	4,899,965	'
Par value of common stock issued to preferred shareholders	34	'
Treasury stock purchased by company	-30	'
Net cash provided by (used in) financing activities	-7,966,913	1,823,759
Increase in cash and cash equivalents	2,893,184	512,904
Cash beginning of period	563,893	50,989
Cash end of period	3,457,077	563,893
Cash paid during the year for:	'	'
Interest	1,516,134	1,615,568
Insurance premiums financed	$2,784,193	$2,351,462