Limbach (LMB) 10-Q/A 15 Nov 16 2016 Q3 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 11, 2016
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Entity Registrant Name	Limbach Holdings, Inc.
Entity Central Index Key	1,606,163
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	LMBH
Entity Common Stock, Shares Outstanding		5,927,818

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 546
Restricted cash	63
Accounts receivable — trade, net of allowance for doubtful accounts of $0.1 million as of September 30, 2016 and $0.1 million as of December 31, 2015, respectively	122,306
Costs and estimated earnings in excess of billings on uncompleted contracts	28,612
Advances to and equity in joint ventures, net	7
Other current assets	2,362
Total current assets	153,896
Property and equipment — net	19,138
Intangible assets	19,556
Goodwill	11,861
Deferred tax asset	3,048
Other assets	619
Total assets	208,118
Current liabilities:
Current portion of long-term debt	4,378
Accounts payable, including retainage	48,997
Billing in excess of costs and estimated earnings on uncompleted contracts	43,405
Accrued expenses and other current liabilities	20,579
Total current liabilities	117,359
Long-term debt, net of current portion and debt issuance costs	46,400
Other long-term liabilities	1,265
Total liabilities	165,024
Commitments and contingencies
Redeemable convertible preferred stock, net, par value $0.0001, 1,000,000 shares authorized, 400,000 issued and outstanding as of September 30, 2016 ($10,160 redemption value as of September 30, 2016)	10,108
Stockholders’ equity and members’ equity:
Members’ equity, 10,000,000 Class A units authorized, issued and outstanding as of December 31, 2015 (Predecessor)	0
Common stock, par value $0.0001, 100,000,000 shares authorized; 5,927,818 issued and outstanding as of September 30, 2016 (Successor)	1
Additional paid-in capital	37,926
Accumulated deficit	(4,941)
Total stockholders’ equity/members’ equity	32,986
Total liabilities and stockholders’ equity and members’ equity	$ 208,118
Predecessor [Member]
Current assets:
Cash and cash equivalents		$ 6,107
Restricted cash		63
Accounts receivable — trade, net of allowance for doubtful accounts of $0.1 million as of September 30, 2016 and $0.1 million as of December 31, 2015, respectively		85,357
Costs and estimated earnings in excess of billings on uncompleted contracts		20,745
Advances to and equity in joint ventures, net		6
Other current assets		1,793
Total current assets		114,071
Property and equipment — net		13,221
Intangible assets		0
Goodwill		0
Deferred tax asset		0
Other assets		37
Total assets		127,329
Current liabilities:
Current portion of long-term debt		2,698
Accounts payable, including retainage		42,569
Billing in excess of costs and estimated earnings on uncompleted contracts		26,272
Accrued expenses and other current liabilities		15,660
Total current liabilities		87,199
Long-term debt, net of current portion and debt issuance costs		30,957
Other long-term liabilities		964
Total liabilities		119,120
Commitments and contingencies
Redeemable convertible preferred stock, net, par value $0.0001, 1,000,000 shares authorized, 400,000 issued and outstanding as of September 30, 2016 ($10,160 redemption value as of September 30, 2016)		0
Stockholders’ equity and members’ equity:
Members’ equity, 10,000,000 Class A units authorized, issued and outstanding as of December 31, 2015 (Predecessor)		8,209
Common stock, par value $0.0001, 100,000,000 shares authorized; 5,927,818 issued and outstanding as of September 30, 2016 (Successor)		0
Additional paid-in capital		0
Accumulated deficit		0
Total stockholders’ equity/members’ equity		8,209
Total liabilities and stockholders’ equity and members’ equity		$ 127,329

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Allowance for Doubtful Accounts Receivable, Current	$ 100
Common stock, par value (in dollars per share)	$ 0.0001
Common stock, shares authorized	100,000,000
Common stock, shares, issued	5,927,818
Common stock, shares, outstanding	5,927,818
Predecessor [Member]
Allowance for Doubtful Accounts Receivable, Current		$ 100
Capital Unit, Class A [Member] | Predecessor [Member]
Common Unit, Authorized		10,000,000
Common Unit, Issued		10,000,000
Common Unit, Outstanding		10,000,000
Redeemable Preferred Stock [Member]
Temporary Equity, Par or Stated Value Per Share	$ 0.0001
Temporary Equity, Shares Authorized	1,000,000
Temporary Equity, Shares Issued	400,000
Temporary Equity, Shares Outstanding	400,000
Temporary Equity, Aggregate Amount of Redemption Requirement	$ 10,160

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended
	Jul. 19, 2016	Sep. 30, 2016	Sep. 30, 2015	Jul. 19, 2016	Sep. 30, 2015
Revenue		$ 91,889
Cost of revenue		79,818
Gross profit		12,071
Operating expenses:
Selling, general and administrative		10,207
Amortization of intangibles	$ 0	1,454	$ 0
Total operating expenses		11,661
Operating income (loss)	(745)	410	2,312
Other income (expenses):
Interest income (expense), net		(853)
Gain (loss) on sale of property and equipment		(21)
Total other expenses		(874)
Net income (loss) before income taxes		(464)
Income tax benefit		2,277
Net income (loss) and total comprehensive income (loss)		1,813
Dividends on cumulative redeemable convertible preferred stock		160
Net income (loss) attributable to common stockholders		$ 1,653
Basic earnings per share for common stock:
Net income attributable to Limbach common stockholders		$ 0.28
Diluted earnings per share for common stock:
Net income attributable to Limbach common stockholders		$ 0.27
Weighted average number of shares outstanding:
Basic		5,927,813
Diluted		6,727,813
Predecessor [Member]
Revenue	26,924		82,899	$ 221,391	$ 239,570
Cost of revenue	23,770		71,380	192,911	207,320
Gross profit	3,154		11,519	28,480	32,250
Operating expenses:
Selling, general and administrative	3,899		9,207	24,015	27,454
Amortization of intangibles	0		0	0	0
Total operating expenses	3,899		9,207	24,015	27,454
Operating income (loss)	(745)		2,312	4,465	4,796
Other income (expenses):
Interest income (expense), net	(178)		(829)	(1,898)	(2,361)
Gain (loss) on sale of property and equipment	4		(6)	1	4
Total other expenses	(174)		(835)	(1,897)	(2,357)
Net income (loss) before income taxes	(919)		1,477	2,568	2,439
Income tax benefit	0		0	0	0
Net income (loss) and total comprehensive income (loss)	(919)		1,477	2,568	2,439
Dividends on cumulative redeemable convertible preferred stock	0		0	0	0
Predecessor [Member] | Member Units [Member]
Other income (expenses):
Net income (loss) and total comprehensive income (loss)				2,568
Net income (loss) attributable to common stockholders	$ (919)		$ 1,477	$ 2,568	$ 2,439

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Earnings (Deficit) [Member]	Member Units [Member]	Capital Units [Member]Common Class A [Member]	Capital Units [Member]Common Class C [Member]
Beginning Balance (Predecessor [Member]) at Dec. 31, 2015	$ 8,209				$ 8,209
Beginning Balance (in shares) (Predecessor [Member]) at Dec. 31, 2015						10,000,000	0
Net income | Predecessor [Member]	2,568				2,568
Stock based compensation | Predecessor [Member]	1,349				1,349
Distributions | Predecessor [Member]	(195)				(195)
Ending Balance (in shares) (Predecessor [Member]) at Jul. 19, 2016						10,000,000	0
Ending Balance (Predecessor [Member]) at Jul. 19, 2016	11,931				$ 11,931
Beginning Balance at Jul. 20, 2016	(80)	$ 0	$ 6,514	$ (6,594)
Beginning Balance (in shares) at Jul. 20, 2016		1,952,081
Reclassify common shares subject to possible redemption	39,960	$ 1	39,959	0
Reclassify common shares subject to possible redemption (in shares)		3,995,919
Issuance of merger shares	17,465	$ 0	17,465	0
Issuance of merger shares (in shares)		2,200,005
Issuance of warrants	1,087	$ 0	1,087	0
Repurchase of shares from redeeming shareholders	(28,000)	$ 0	(28,000)	0
Repurchase of shares from redeeming shareholders (in shares)		(2,800,000)
Conversion of stock rights	0	$ 0	0	0
Conversion of stock rights (in shares)		479,813
Issuance of shares to underwriter	901	$ 0	901	0
Issuance of shares to underwriter (in shares)		100,000
Dividends on redeemable convertible preferred stock	(160)	$ 0	0	(160)
Net income	1,813	$ 0	0	1,813
Ending Balance (in shares) at Sep. 30, 2016		5,927,818
Ending Balance at Sep. 30, 2016	$ 32,986	$ 1	$ 37,926	$ (4,941)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	2 Months Ended	7 Months Ended	9 Months Ended
	Sep. 30, 2016	Jul. 19, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net income	$ 1,813
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization	2,789
Allowance for doubtful accounts	134
Stock based compensation expense	0
Capitalized deferred interest on subordinated debt	84
Amortization of debt issuance costs	52
Deferred tax provision	(2,667)
(Gain) loss on sale of property and equipment	21
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable	(42,855)
(Increase) decrease in costs and estimated earnings in excess of billings on uncompleted contracts	10,831
(Increase) decrease in other current assets	(251)
(Increase) decrease in other assets	94
Increase (decrease) in accounts payable	7,722
Increase (decrease) in billings in excess of costs and estimated earnings on uncompleted contracts	12,857
Increase (decrease) in accrued expenses and other current liabilities	(6,035)
Increase (decrease) in other long-term liabilities	28
Net cash (used in) provided by operating activities	(15,383)
Cash flows from investing activities:
Proceeds from sale of property and equipment	69
Advances to joint ventures	(1)
Purchase of property and equipment	(468)
Acquisition of Limbach Holdings, LLC, net of cash acquired	(32,158)
Proceeds from trust account	19,545
Net cash used in investing activities	(13,013)
Cash flows from financing activities:
Proceeds from revolving credit facility	16,567
Proceeds from term loan	24,000
Proceeds from subordinated debt	13,000
Payments on revolving credit facility	(8,301)
Payments on term loan	(1,270)
Payments on subordinated debt facility	(23,604)
Payment on capital leases	(345)
Proceeds from issuance of redeemable convertible preferred stock	9,948
Debt issuance costs	(1,313)
Distributions to members	0
Net cash provided by (used in) financing activities	28,682
Increase (decrease) in cash and cash equivalents	286
Cash and cash equivalents, beginning of period	238
Cash and cash equivalents, end of period	546
Noncash investing and financing transactions:
Property and equipment acquired financed with capital leases	467
Predecessor [Member]
Cash flows from operating activities:
Net income		$ 2,568	$ 2,439
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization		1,582	1,852
Allowance for doubtful accounts		50	(28)
Stock based compensation expense		1,349	0
Capitalized deferred interest on subordinated debt		1,395	1,987
Amortization of debt issuance costs		0	0
Deferred tax provision		0	0
(Gain) loss on sale of property and equipment		(1)	(4)
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable		5,722	(5,495)
(Increase) decrease in costs and estimated earnings in excess of billings on uncompleted contracts		(18,698)	(7,504)
(Increase) decrease in other current assets		(662)	(406)
(Increase) decrease in other assets		(95)	(45)
Increase (decrease) in accounts payable		(6,973)	(2,980)
Increase (decrease) in billings in excess of costs and estimated earnings on uncompleted contracts		4,276	(688)
Increase (decrease) in accrued expenses and other current liabilities		10,847	3,668
Increase (decrease) in other long-term liabilities		277	(251)
Net cash (used in) provided by operating activities		1,639	(7,455)
Cash flows from investing activities:
Proceeds from sale of property and equipment		7	44
Advances to joint ventures		0	(1)
Purchase of property and equipment		(2,114)	(840)
Acquisition of Limbach Holdings, LLC, net of cash acquired		0	0
Proceeds from trust account		0	0
Net cash used in investing activities		(2,107)	(797)
Cash flows from financing activities:
Proceeds from revolving credit facility		60,122	42,452
Payments on revolving credit facility		(63,630)	(40,135)
Payments on term loan		(1,038)	(1,556)
Payments on subordinated debt facility		0	0
Payment on capital leases		(660)	(794)
Proceeds from issuance of redeemable convertible preferred stock		0	0
Debt issuance costs		0	0
Distributions to members		(195)	(124)
Net cash provided by (used in) financing activities		(5,401)	(157)
Increase (decrease) in cash and cash equivalents		(5,869)	(8,409)
Cash and cash equivalents, beginning of period		6,107	8,612
Cash and cash equivalents, end of period		238	203
Noncash investing and financing transactions:
Property and equipment acquired financed with capital leases		1,014	834
Limbach Holdings, Inc [Member]
Cash flows from financing activities:
Cash and cash equivalents, beginning of period	$ 22
Limbach Holdings, Inc [Member] | Predecessor [Member]
Cash flows from financing activities:
Cash and cash equivalents, beginning of period		$ 0	$ 0

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended
	Jul. 20, 2016	Sep. 30, 2016
Noncash or Part Noncash Acquisition, Net Nonmonetary Assets Acquired (Liabilities Assumed)	$ 51,000
Noncash or Part Noncash Acquisition, Value of Assets Acquired	$ 39,100
Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Shares Issued	2,200,005
Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Warrants Issued	1,666,670
Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Fair Value Warrants Issued	$ 18,600
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		100,000
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned		$ 901
Convertible Preferred Stock [Member]
Accretion Expense		$ 200

Organization and Nature of Busi

Organization and Nature of Business	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Limbach Holdings, Inc., formerly known as 1347 Capital Corp. (“1347 Capital”), (the “Company” or “Successor”), is a Delaware corporation headquartered in Pittsburgh, Pennsylvania. The Condensed Consolidated Financial Statements include the accounts of Limbach Holdings, Inc. and its wholly owned subsidiaries, including Limbach Holdings LLC, Limbach Facility Services LLC, Limbach Company LLC, Harper Limbach LLC, Harper Limbach Construction LLC and Limbach Company LP. The Company was originally incorporated as a special purpose acquisition company, formed for the purpose of effecting a merger, equity interest exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. On July 20, 2016 (the “Acquisition Date” or the “Closing Date”), the Company consummated a business combination (“Business Combination”) with Limbach Holdings LLC (LHLLC) pursuant to the agreement and plan of merger dated as of March 23, 2016 by and among 1347 Capital Corp. (now Limbach Holdings Inc.), Limbach Holdings LLC and F d Through these entities we operate our business in two segments, (i) Construction, in which we generally manage large construction or renovation projects that involve primarily HVAC, plumbing and electrical services, and (ii) Service, in which we provide maintenance or service primarily on HVAC, plumbing or electrical services. This work is primarily performed under fixed price, modified fixed price, and time and material contracts over periods of typically less than two years. The Company's customers operate in several different industries, including healthcare, education, government, commercial, manufacturing, entertainment, and leisure. The Company operates primarily in the Northeast, Mid-Atlantic, Southeast, Midwest, and Southwestern regions of the United States.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	Note 2 – Basis of Presentation and Summary of Significant Accounting Policies Predecessor and Successor Financial Statements The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). For additional information, these Condensed Consolidated Financial Statements should be read in conjunction with LHLLC’s consolidated financial statements and notes as of December 31, 2015 and 2014, and for the years ended December 31, 2015, 2014 and 2013, included in the Company’s definitive proxy statement/prospectus filed with the SEC on June 16, 2016 pursuant to Rule 424(b) under the Securities Act of 1933, as amended (the “Securities Act”). As a result of the Business Combination, the Company is the acquirer for accounting purposes and LHLLC is the acquiree and accounting predecessor. The Company’s financial statement presentation distinguishes the Company’s presentations into two distinct periods, the period up to the Acquisition Date (labeled “Predecessor”) and the period including and after that date (labeled “Successor”). The merger was accounted for as a business combination using the acquisition method of accounting, and the Successor financial statements reflect a new basis of accounting that is based on the fair value of the net assets acquired. Determining the fair value of certain assets and liabilities assumed is judgmental in nature and often involves the use of significant estimates and assumptions. See Note 4 – Business Combination for a discussion of the estimated fair values of assets and liabilities recorded in connection with the Company’s acquisition of LHLLC. As a result of the application of the acquisition method of accounting as of the effective time of the Business Combination, the accompanying Condensed Consolidated Financial Statements include a black line division which indicates that the Predecessor and Successor reporting entities shown are presented on a different basis and are, therefore, not comparable. The period presented from July 20, 2016 through September 30, 2016 is the “Successor” period. The periods presented from July 1, 2016 through July 19, 2016 and January 1, 2016 through July 19, 2016, as well as the relevant 2015 periods, are the “Predecessor” periods. The accompanying Condensed Consolidated Financial Statements are presented as of December 31, 2015 (Predecessor), and September 30, 2016 (Successor), and for the pre-acquisition periods from July 1, 2015 through September 30, 2015 (Predecessor), from January 1, 2015 through September 30, 2015 (Predecessor), from January 1, 2016 through July 19, 2016 (Predecessor) and the post-acquisition period from July 20, 2016 through September 30, 2016 (Successor). The historical financial information of 1347 Capital, prior to the business combination (a special purpose acquisition company, or SPAC) has not been reflected in the Predecessor financial statements as these historical amounts have been considered de minimus. de minimus For the Condensed Consolidated Statements of Stockholders’ Equity and Members’ Equity, the Predecessor results reflect the equity balances and activities of LHLLC from December 31, 2015 through July 19, 2016 (prior to the closing of the business combination), and the Successor results reflect the Company’s equity balances at July 19, 2016 (prior to the closing of the business combination) and the activities for the Company through September 30, 2016. The accompanying interim Condensed Consolidated Balance Sheet as of September 30, 2016, the Condensed Consolidated Statements of Operations, Condensed Consolidated Statement of Stockholders’ Equity and Members’ Equity and the Condensed Consolidated Statements of Cash Flows for the periods presented are unaudited. Also, within the notes to the Condensed Consolidated Financial Statements, we have included unaudited information for these interim periods. These unaudited interim Condensed Consolidated Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles. In the opinion of management, the unaudited interim Condensed Consolidated Financial Statements have been prepared on the same basis as LHLLC’s audited Consolidated Financial Statements and include all adjustments necessary for the fair presentation of the Company’s statement of financial position as of September 30, 2016 and its results of operations and its cash flows for the periods presented. Such adjustments are of a normal recurring nature. The results are not necessarily indicative of the results to be expected for the period ending December 31, 2016. The Predecessor Condensed Consolidated Balance Sheet as of December 31, 2015 was derived from audited financial statements, but does not include all disclosures required by GAAP. The Successor Condensed Consolidated Financial Statements include all amounts of Limbach Holdings, Inc. and its subsidiaries. The Predecessor Condensed Consolidated Financial Statements include all amounts of Limbach Holdings LLC and its subsidiaries. All intercompany balances and transactions have been eliminated. The preparation of the Condensed Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the Condensed Consolidated Financial Statements of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, the reported amounts of revenues and expenses during the reported period, and the accompanying notes. Management believes that its most significant estimates and assumptions have been based on reasonable and supportable assumptions and the resulting estimates are reasonable for use in the preparation of the Condensed Consolidated Financial Statements. The Company’s significant estimates include estimates associated with revenue recognition on construction contracts, impairment of goodwill, intangibles, property and equipment, fair valuation in business combinations, insurance reserves, income tax valuation allowances and contingencies. If the underlying estimates and assumptions upon which the Condensed Consolidated Financial Statements are based change in the future, actual amounts may differ from those included in the accompanying Condensed Consolidated Financial Statements. Goodwill and indefinite-lived intangible assets are not amortized, but are reviewed for impairment at least annually, or more frequently when events or changes in circumstances indicate that the carrying value may not be recoverable. Judgments regarding indicators of potential impairment are based on market conditions and operational performance of the business. Annually, the Company performs an impairment analysis of goodwill. The Company may assess its goodwill for impairment initially using a qualitative approach (“step zero”) to determine whether conditions exist to indicate that it is more likely than not that the fair value of a reporting unit is less than its carrying value. If management concludes, based on its assessment of relevant events, facts and circumstances that it is more likely than not that a reporting unit’s carrying value is greater than its fair value, then a quantitative analysis will be performed to determine if there is any impairment. The Company may also elect to initially perform a quantitative analysis instead of starting with step zero. The quantitative assessment for goodwill is a two-step assessment. “Step one” requires comparing the carrying value of a reporting unit, including goodwill, to its fair value using the income approach. The income approach uses a discounted cash flow model, which involves significant estimates and assumptions, including preparation of revenue and profitability growth forecasts, selection of a discount rate, and selection of a terminal year multiple. If the fair value of the respective reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and no further testing is required. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is to measure the amount of impairment loss, if any. “Step two” compares the implied fair value of goodwill to the carrying amount of goodwill. The implied fair value of goodwill is determined by a hypothetical purchase price allocation using the reporting unit’s fair value as the purchase price. If the carrying amount of goodwill exceeds the implied fair value, an impairment charge is recorded to write down goodwill to its implied fair value and is recorded as a selling, general and administrative expense within the Company’s consolidated statements of operations and comprehensive income (loss). Annually, the Company also performs an impairment analysis of its indefinite-lived intangible assets. Impairment losses are recorded to the extent that the carrying value of the indefinite-lived intangible asset exceeds its fair value. The Company measures the fair value of its trade name using an income approach which uses a discounted cash flow model. The most significant estimates and assumptions inherent in this approach are the preparation of revenue and profitability growth forecasts, selection of a discount rate and a terminal year multiple. The Company reviews intangible assets with definite lives subject to amortization whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. Intangible assets with definite lives subject to amortization are amortized on a straight-line or accelerated basis with estimated useful lives ranging from 1 to 15 years. Events or circumstances that might require impairment testing include the identification of other impaired assets within a reporting unit, loss of key personnel, the disposition of a significant portion of a reporting unit, a significant decline in stock price, or a significant adverse change in the Company’s business climate or regulations affecting the Company. We evaluate the carrying value of long-lived assets including definite-lived intangibles whenever events or changes in circumstances indicate that a potential impairment has occurred. A potential impairment has occurred if the projected future undiscounted cash flows are less than the carrying value of the assets. The estimate of cash flows includes management’s assumptions of cash inflows and outflows directly resulting from the use of the asset in operations. When a potential impairment has occurred, an impairment charge is recorded if the carrying value of the long-lived asset exceeds its fair value. Fair value is measured based on a projected discounted cash flow model using a discount rate which we feel is commensurate with the risk inherent in our business. Our impairment analysis contains estimates due to the inherently judgmental nature of forecasting long-term estimated cash flows and determining the ultimate useful lives of assets. Actual results may differ, which could materially impact our impairment assessment. Revenues from fixed price and modified fixed price contracts are recognized on the percentage-of-completion method, measured by the relationship of total cost incurred to total estimated contract costs (cost-to-cost method). Revenues from time and materials contracts are recognized as services are performed. Contract revenue for long-term construction contracts is based upon management's estimate of contract prices at completion, including revenue for additional work on which contract pricing has not been finalized (claims) but is considered probable. Changes in job performance, job conditions, and estimated profitability, including those arising from contract penalty provisions and final contract settlements, may result in revisions to estimated costs and income, and are recognized in the period in which the revisions are determined. Provisions for estimated losses on uncompleted contracts are recognized in the period in which such losses are determined. Contract costs include direct labor, material, and subcontractor costs, and those indirect costs related to contract performance, such as indirect labor, supplies, tools, repairs, depreciation, and insurance. Total estimated contract costs are based upon management's current estimate of total costs at completion. In addition to revenue recognition for long-term construction contracts, the Company recognizes revenues from service contracts as these services are performed. There are two basic types of service contracts: fixed price service contracts which are signed in advance for maintenance, repair, and retrofit work over a period of typically one year, and service contracts not signed in advance for similar maintenance, repair, and retrofit work on an as-needed basis. Fixed price service contracts are generally performed evenly over the contract period, and accordingly, revenue is recognized on a pro rata basis over the life of the contract. Revenues derived from other service contracts are recognized when the services are performed. Expenses related to all service contracts are recognized as services are provided. Costs and estimated earnings in excess of billings on uncompleted contracts reflected in the condensed consolidated balance sheets arise when revenues have been recognized but the amounts cannot be billed under the terms of the contracts. Also included in costs and estimated earnings on uncompleted contracts are amounts the Company seeks or will seek to collect from customers or others for errors or changes in contract specifications or design, contract change orders in dispute or unapproved as to scope and price, or other customer-related causes of unanticipated additional contract costs (claims and unapproved change orders). Such amounts are recorded at estimated net realizable value when realization is probable and can be reasonably estimated. No profit is recognized on the construction costs incurred in connection with claim amounts. Claims and unapproved change orders made by the Company may involve negotiation and, in rare cases, litigation. Unapproved change orders and claims also involve the use of estimates, and it is reasonably possible that revisions to the estimated recoverable amounts of recorded claims and unapproved change orders may be made in the near term. Claims against the Company are recognized when a loss is considered probable and amounts are reasonably determinable. Billings in excess of costs and estimated earnings on uncompleted contracts represent billings in excess of revenues recognized. In accordance with industry practice, we classify as current all assets and liabilities relating to the performance of contracts. The terms of our contracts generally range from six months to two years. Selling, general, and administrative costs are charged to expense as incurred. Bidding and proposal costs are also recognized as an expense in the period in which such amounts are incurred. Deferred Financing Costs Deferred financing costs representing third party, non-lender debt issuance costs are deferred and amortized using the effective interest rate method over the term of the related long-term debt agreement, and the straight-line method for the revolving credit agreement. Deferred financing costs including lender debt discounts and premiums, and other direct lender fees are deferred and amortized using the effective interest rate method over the term of the related debt agreement. Debt issuance costs related to term loans are reflected as a direct deduction from the carrying amount of Long-Term debt liability, in accordance with FASB Accounting Standards Update ("ASU") 2015-03. Debt issuance costs related to revolving credit facilities are capitalized and reflected as an Other Asset. Successor The provision for income taxes includes federal, state, local and foreign taxes. The Company accounts for income taxes in accordance with Accounting Standards Codification (“ASC”) 740-10, Income Taxes, which requires the use of the asset and liability method. Under this method, deferred tax assets and liabilities and income or expense is recognized for the expected future tax consequences of temporary differences between the financial statement carrying values and their respective tax bases, using enacted tax rates expected to be applicable in the years in which the temporary differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The Company evaluates the realizability of its deferred tax assets and establishes a valuation allowance when it is more likely than not that all or a portion of the deferred tax assets will not be realized. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected, scheduling of anticipated reversals of taxable temporary differences, and considering prudent and feasible tax planning strategies. The Company determines its income tax benefits and liabilities for uncertain income tax positions based on a two-step process. The first step is recognition, where an individual tax position is evaluated as to whether it has a likelihood of greater than 50% of being sustained upon examination based on the technical merits of the position, including resolution of any related appeals or litigation processes. No tax benefit is recorded for tax positions that are currently estimated to have less than a 50% likelihood of being sustained. For tax positions that have met the recognition threshold in the first step, the Company performs the second step of measuring the benefit to be recorded. The amount of the benefit that may be recognized must have a greater than 50% likelihood of being realized on ultimate settlement. The actual benefits ultimately realized may differ from the estimates. In future periods, changes in facts, circumstances and new information may require the Company to change the recognition and measurement estimates with regard to individual tax positions. Changes in recognition and measurement estimates are recorded in income tax expense and liability in the period in which such changes occur. Any interest or penalties incurred related to unrecognized tax benefits are recorded as tax expense in the provision for income tax expense line item of the accompanying Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). The Company has not incurred interest expense or penalties related to income taxes during any period presented in the Condensed Consolidated Financial Statements. The Condensed Consolidated Financial Statements reflect expected future tax consequences of such positions presuming the taxing authorities have full knowledge of the position and all relevant facts, but without considering time values. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Predecessor The Predecessor is a limited liability company treated as a partnership for federal and state income tax purposes with all income tax liabilities and/or benefits of the Predecessor being passed through to the members. As such, no recognition of federal or state income taxes for the Predecessor or its subsidiaries that are organized as limited liability companies or limited partnerships was provided for in the accompanying Predecessor Condensed Consolidated Financial Statements. The Company classifies and discloses assets and liabilities carried at fair value in one of the following three categories: ⋅ Level 1 — quoted prices in active markets for identical assets and liabilities; ⋅ Level 2 — observable market based inputs or unobservable inputs that are corroborated by market data; and ⋅ Level 3 — significant unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. Successor The Company believes that the carrying amounts of its financial instruments, including cash and cash equivalents, trade accounts receivable, accounts payable and amounts drawn under the revolving portion of the new senior credit facility, consist primarily of instruments without extended maturities, which approximate fair value primarily due to their short-term maturities and low risk of counterparty default. We also believe that the carrying value of the term portion of the new senior credit facility approximates its fair value due to the variable rate on such debt. Management also believes that the carrying value of the subordinated debt approximates market due to its recent issuance and comparable term sheets received from non-traditional lenders. Based on this analysis, the Company determined as of September 30, 2016 the fair value of its subordinated debt of $ 13.1 To determine the fair value of its warrants issued in connection with the Business Combination, the Company utilized the Black-Scholes method. See Note 8 – Equity. Predecessor The carrying value of the Predecessor debt associated with the Company’s senior credit facility approximated its fair value due to the variable rate on such debt. The fair value of the Company’s subordinated debt was determined based upon Level 3 inputs including a comparison to current market conditions as shown by relevant indexes and average yields, security specific leverage, and seniority within the capital structure. Comprehensive income (loss) Comprehensive income (loss) is a measure of net income (loss) including all changes in equity that result from transactions with other than stockholders, and would normally be recorded in the consolidated statements of stockholders’ and members' equity and consolidated statements of comprehensive income (loss). The Company’s management has determined that net income (loss) is the only component of the Company’s comprehensive income (loss). Accordingly, no additional disclosures below the net income (loss) line are required for the Company’s consolidated statements of operations, and disclosure in the consolidated statements of stockholders' and members’ equity is not required. The Company’s cumulative redeemable convertible preferred stock is classified as temporary equity and is shown net of issuance costs. The difference in carrying value and redemption value is due to the issuance costs. Cumulative dividends are accrued at each balance sheet date so that the temporary equity carrying value will equal its redemption value at the date the temporary equity is redeemable. Unpaid preferred dividends are accumulated, compounded at each quarterly dividend date and presented within the carrying value of the preferred stock. See Note 9 — Cumulative Redeemable Convertible Preferred Stock. Successor The Company calculates earnings per share in accordance with ASC 260 — Earnings per Share Income available to common stockholders is computed by deducting the dividends accumulated for the period on cumulative preferred stock from income from continuing operations (if applicable) and also from net income. If there is a loss from continuing operations or a net loss, the amount of the loss is increased by those preferred dividends. Diluted EPS assumes the dilutive effect of outstanding common stock warrants, using the treasury stock method, in accordance with ASC 260-10-45-22, and the dilutive effect of the Series A cumulative convertible preferred stock, using the if-converted method, in accordance with ASC 260-10-45-40. The if-converted method adds back preferred stock dividends to net income if dilutive. The control number for determining whether including potential common shares in the diluted EPS computation would be antidilutive is income from continuing operations. As a result, if there is a loss from continuing operations, diluted EPS is computed in the same manner as basic EPS is computed, even if the Company had net income after adjusting for a discontinued operation or change in accounting principle. Similarly, if the Company has income from continuing operations but its preferred dividend adjustment made in computing income available to common stockholders (in accordance with ASC 260-10-45-11) results in a loss from continuing operations available to common stockholders, diluted EPS would be computed in the same manner as basic EPS. Diluted EPS for the period from July 20, through September 30, 2016, included 800,000 330,000 300,000 Warrants to purchase 4,815,676 11.50 15.00 Predecessor The Company has not presented predecessor earnings per member unit information because it is not meaningful or comparable to the required Successor EPS information, as well as the fact that Predecessor units were not publicly traded.

Accounting Standards

Accounting Standards	9 Months Ended
	Sep. 30, 2016
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	Note 3 – Accounting Standards Recently Adopted Accounting Standards In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs. The amendments in this update require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The amendments in this update are effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within fiscal years beginning after December 15, 2016. Early adoption of the amendments in this update was permitted for financial statements that have not been previously issued. The Company adopted this standard for its fiscal year ending December 31, 2016 (Successor). The adoption has no impact on the Company’s results of operations and is a presentation change only on the balance sheet. In August 2015, the FASB issued ASU 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements, stating that the SEC staff would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The amendments in this update are effective concurrent with adoption of ASU 2015-03. The Company has adopted this standard for its fiscal year ended December 31, 2016 (Successor). The adoption has no impact on the Company’s results of operations or balance sheet as debt issuance costs related to line-of-credit arrangements continue to be presented as an asset on the Company’s consolidated balance sheets. In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes. The amendments in this update require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The amendments in this update may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. For private entities, the amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2017, and interim periods within annual periods beginning after December 15, 2018. Early application is permitted for all entities as of the beginning of interim or annual reporting periods. The Company has adopted this standard for its fiscal year ended December 31, 2016 (Successor). The adoption has no impact on the Company’s results of operations and is a presentation change only on the balance sheet. Recent Accounting Pronouncements The effective dates shown in the following pronouncements are private company effective dates, based upon the Company’s election to conform to private company effective dates based on the relief provided to Emerging Growth Companies under the JOBS Act. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers—Topic 606, which supersedes the revenue recognition requirements in FASB ASC 605. The new guidance established principles for reporting revenue and cash flows arising from an entity’s contracts with customers. This new revenue recognition standard will replace most of the recognition guidance within GAAP. This guidance was deferred by ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, issued by the FASB in August 2015, which deferred the effective date of ASU 2014-09 from annual and interim periods beginning after December 15, 2017 to annual and interim periods beginning after December 15, 2018. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers: Principal versus Agent Considerations, which further clarifies the implementation guidance in ASU 2014-09. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, to expand the guidance on identifying performance obligations and licensing within ASU 2014-09. In May 2016, the FASB issued ASU 2016-12, Revenues from Contracts with Customers: Narrow-Scope Improvements and Practical Expedients, which amends the guidance in the new revenue standard on collectability, noncash consideration, presentation of sales tax, and transition. The amendments are intended to address implementation issues that were raised by stakeholders and provide additional practical expedients to reduce the cost and complexity of applying the new revenue standard. The guidance can be applied on a full retrospective or modified retrospective basis whereby the entity records a cumulative effect of initially applying this update at the date of initial application. We have not yet selected a method of application nor have we determined the potential impact this authoritative guidance will have on our Condensed Consolidated Financial Statements. These standards are effective for fiscal years beginning after December 15, 2018, including interim periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Company is currently evaluating this standard to determine the impact of its adoption on the Condensed Consolidated Financial Statements. In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. This amendment states that in connection with preparing financial statements for each annual and interim reporting period, an entity’s management should evaluate whether there are conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued, when applicable). The amendments in this update are effective for the annual reporting period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. The Company does not expect adoption of ASU 2014-15 to have a material impact on its Condensed Consolidated Financial Statements. In September 2015, the FASB issued ASU 2015-16, Simplifying the Accounting for Measurement-Period Adjustments. The amendments in this update require that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. To simplify the accounting for adjustments made to provisional amounts recognized in a business combination, the amendments in this update eliminate the requirement to retrospectively account for those adjustments. For private entities, the amendments in this update are effective for fiscal years beginning after December 15, 2016, and for interim periods within fiscal years beginning after December 15, 2017. The Company does not expect adoption of ASU 2015-16 to have a material impact on its Condensed Consolidated Financial Statements. In February 2016, FASB issued ASU No. 2016-02, Leases (Topic 842). ASU 2016-02 provides an approach for classifying leases as either finance leases or operating leases. For either classification, a right-of-use asset and a lease liability will be required to be recognized, unless the term of the lease is one year or less. The guidance is required to be applied using a modified retrospective approach which includes optional practical expedients. It is effective for annual periods beginning after December 15, 2019, and for interim periods within fiscal years beginning after December 15, 2020. The Company is currently evaluating this standard to determine the impact of its adoption on the Condensed Consolidated Financial Statements. In March 2016, the FASB issued ASU 2016-09, “Compensation—Stock Compensation: Improvements to Employee Share-Based Payment Accounting” to simplify accounting for employee share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. The guidance is effective for financial statements issued for annual periods beginning after December 15, 2017, and for interim periods within fiscal years beginning after December 15, 2018. The Company is currently evaluating this standard to determine the impact of its adoption on the Condensed Consolidated Financial Statements. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments” to address diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The guidance is effective for financial statements issued for annual periods beginning after December 15, 2018, and for interim periods within fiscal years beginning after December 15, 2019. The Company is currently evaluating this standard to determine the impact of its adoption on the Condensed Consolidated Financial Statements.

Business Combination

Business Combination	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	Note 4 – Business Combination On July 20, 2016, pursuant to the Merger Agreement, the Company’s wholly owned subsidiary merged with and into Limbach Holdings LLC in a transaction accounted for as a business combination. Following this transaction, 1347 Capital changed its name to Limbach Holdings, Inc. As of (in thousands) July 20, 2016 Cash $ 238 Restricted cash 63 Accounts receivable 80,930 Property and equipment 19,524 Intangible assets 21,010 Costs and estimated earnings in excess of billings on uncompleted contracts 39,443 Other current assets 2,111 Other assets 130 Advances to and equity in joint ventures 6 Deferred tax assets 380 Total assets acquired 163,835 Accounts payable, including retainage 35,596 Accrued expenses and other current liabilities 26,507 Billings in excess of costs on long term contracts 30,548 Long-term debt 30,858 Other long term liabilities 1,239 Total liabilities assumed 124,748 Net assets acquired $ 39,087 LHLLC’s equity holders and option holders received consideration comprised of (a) $32.4 million in cash, (b) 2,200,005 shares of Company common stock, (c) 666,670 merger warrants, each exercisable for one share of Company common stock at an exercise price of $12.50 per share, and (d) 1,000,006 additional warrants, each exercisable for one share of Company common stock at an exercise price of $11.50 per share. 0.6 0.6 33.0 As of (in thousands, except shares and per share amounts) July 20, 2016 Purchase price Cash consideration paid for Limbach Facilities common shares $ 32,396 Number of 1347 Capital common shares delivered 2,200,005 Fair value on July 20, 2016 17,465 Number of 1347 Capital warrants delivered, 5 year, $11.50 strike price 1,000,006 Fair value on July 20, 2016 599 Number of 1347 Capital warrants delivered, 7 year, $12.50 strike price 666,670 Fair value on July 20, 2016 488 Total consideration paid $ 50,948 As of (in thousands) July 20, 2016 Total consideration paid $ 50,948 Less, net assets acquired 39,087 Goodwill $ 11,861 Direct transaction-related costs consist of costs incurred in connection with the Merger Agreement and the Business Combination. These costs, totaling $ 0.1 for the period from July 20, 2016 through September 30, 2016 (Successor), are reflected in selling, general and administrative expenses in the respective Condensed Consolidated Statement of Operations. 1347 Capital also incurred transaction costs 5.9 independently prior to the Business Combination, and since the Special Purpose Acquisition Company is not consolidated with the Predecessor (see Note 2 – Basis of Presentation), those costs are not reflected in the Predecessor financial statements, but are disclosed herein. Additional costs consisting of stock option and other compensation-related expenses were recorded in connection with the Business Combination. These costs, totaling $ 0.6 for the period from July 20, 2016 through September 30, 2016 (Successor), and $ 1.5 ociated with stock options which became fully vested and exercisable in connection with the Business Combination. ( in thousands Gross Amount at Weighted Average Acquisition Date Amortization Period (in Years) Trade name $ 9,960 Indefinite Backlog – Construction 5,200 2.5 Backlog – Service 920 1 Year Customer Relationships – Service 4,930 15 Years Total $ 21,010 Goodwill represents the excess of the purchase price over the estimated fair value assigned to tangible and identifiable intangible assets acquired and liabilities assumed from the Predecessor. Goodwill of $ 11.9 Per ASC 805-30-50-1, a qualitative description of the factors that make up the goodwill amount recognized includes expected synergies from combining the ability to raise new investment for acquisition and growth in public capital markets, and other intangible assets that do not qualify for separate recognition under GAAP, such as acquired workforce and growth opportunities which do not qualify as separately recognizable intangible assets. The Company estimated the fair value of its acquired intangible assets using the relief from royalty method for the Trade Name, and the profit contribution method for the Customer Relationships-Service and for Backlog – Construction and Backlog – Service. Under the relief from royalty method, the Company’s fair value estimate of their acquired trade name was determined based on the present value of the economic royalty savings associated with the ownership or possession of the trade name based on an estimated royalty rate applied to the cash flows to be generated by the business. Under the profit contribution method, the value of the intangible asset is equal to the present value of the after-tax cash flows attributable solely to the subject intangible asset. The Company’s preliminary allocation of purchase price is based upon preliminary valuations performed, as disclosed above, to determine the fair value of the net assets as of the acquisition date. The amounts allocated to goodwill and intangible assets are based on preliminary valuations and are subject to adjustments to reflect final valuations. These final valuations of the assets and liabilities could have a material impact on the preliminary purchase price allocation disclosed above. Pro Forma For the nine 2016 2015 (in thousands) Pro forma revenues $ 313,280 $ 331,350 Pro forma net loss attributable to common shareholders $ (1,741) $ (3,614) The pro forma financial information does not include any costs related to the acquisition. In addition, the pro forma financial information does not assume any impacts from revenue, cost or other operating synergies that could be generated as a result of the acquisition. The unaudited pro forma financial information is not necessarily indicative of what the Company’s results would have been had the acquisition been consummated on such dates or project results of operations for any future period. The following pro forma adjustments were incorporated into the presentation: 1. Successor and Predecessor periods have been combined in the pro forma for the nine months ended September 30, 2016 and 2015. 2. Transaction costs related to the acquisition were eliminated. 3. Intangible amortization is based on the economic values derived from definite-lived intangible assets. 4. Depreciation is incorporated based on the new fair values and estimated useful lives of fixed assets. 5. Interest expense is recognized on new debt financing. 6. Preferred dividends are recognized on the new issue of cumulative redeemable convertible preferred stock. 7. Statutory provision for income taxes was used. 8. The activities of 1347 Capital have been excluded for the period from January 1, 2016 through July 19, 2016 and for the nine months ended September 30, 2015, because it was not consolidated and its operations were de minimus

Accounts Receivable and Allowan

Accounts Receivable and Allowance for Uncollectible Accounts	9 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 5 – Accounts Receivable and Allowance for Uncollectible Accounts Successor Predecessor ( in thousands September 30, 2016 December 31, 2015 Accounts receivable-trade $ 97,963 $ 70,192 Retainage 24,477 15,307 Allowance for uncollectible accounts (134) (142) Accounts receivable-trade, net $ 122,306 $ 85,357

Intangibles

Intangibles	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	Note 6 – Intangibles Successor Predecessor (in thousands) September 30, 2016 December 31, 2015 Trade name $ 9,960 $ — Backlog – Construction 5,200 — Backlog – Service 920 — Customer Relationships – Service 4,930 — 21,010 — Accumulated amortization (1,454) 19,556 — Goodwill 11,861 — Total $ 31,417 $ — The definite-lived intangible assets are amortized over the period the Company expects to receive the related economic benefit, which for customer relationships is based upon estimated future net cash inflows. The indefinite-lived intangible assets are tested for impairment annually, or when an impairment event occurs. The estimated useful lives of intangible assets are as follows: Asset Amortization Method Estimated Useful Life Backlog – Construction Pattern of economic benefit 2.5 Backlog – Service 1.0 Customer Relationships – Service 15.0 Total amortization expense for these amortizable intangible assets was $ 1.5 The Successor’s total amortization expense for these intangible assets is estimated as follows for the years ending December 31: 2016 - $ 3.3 3.7 1.3 0.6 0.5

Debt

Debt	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 7 – Debt Successor Predecessor September 30, December 31, ( in thousands 2016 2015 Senior credit facility – revolver $ 11,758 $ 7,000 Senior credit facility – term loan payable in quarterly installments of principal, plus interest through 2021 23,250 1,500 Subordinated debt 13,084 22,209 State of Ohio loan- payable in monthly installments of principal, plus interest at 3% through 2017 52 110 Capital leases – collateralized by vehicles, payable in monthly installments of principal, plus interest ranging from 4.9% to 5.3% through 2020 3,312 2,836 Total debt 51,456 33,655 Less - Current portion (4,378) (2,698) Less - Debt issuance costs (678) — Long-term debt $ 46,400 $ 30,957 Successor ( in thousands September 30, 2016 2016 $ 1,142 2017 4,269 2018 4,174 2019 4,235 2020 3,794 2021 and thereafter 33,842 Total $ 51,456 Successor New Senior Credit Facility In conjunction with the completion of the Business Combination, all amounts outstanding under the Company’s existing senior credit facility were paid in full and the Company entered into a new senior credit facility with multiple lenders (the “Credit Agreement”). The new senior credit facility consists of a $ 24.0 25.0 July 20, 2021 750,000 June 30, 2018 900,000 The Credit Agreement includes restrictions on, among other things and subject to certain exceptions, the Company and its subsidiaries’ to incur additional indebtedness, pay dividends or make other distributions, redeem or purchase capital stock, make investments and loans and enter into certain transactions, including selling assets, engaging in mergers or acquisitions and entering into transactions with affiliates. The Credit Agreement requires that the Company comply with certain financial performance covenants including with respect to total leverage, senior leverage, fixed charges and tangible net worth. As of September 30, 2016, the Company was in compliance with all covenants under the Credit Agreement. Mandatory prepayments are required upon the occurrence of certain events, including, among other things and subject to certain exceptions, equity issuances, a change of control of the Company, certain debt issuances, assets sales and excess cash flow. Commencing with the fiscal year ending December 31, 2017, the Company will be required to remit an amount equal to 50% of the excess cash flow (as defined in the Credit Agreement) of the Company, which percentage will be reduced based on the Senior Leverage Ratio (as defined therein). The equity interests of the Company’s subsidiaries have been pledged as security for the obligations under the Credit Agreement. The Credit Agreement includes customary events of default, including, among other items, payment defaults, cross-defaults to other indebtedness, a change of control default and events of default with respect to certain material agreements. Additionally, with respect to the Company, an event of default occurs if the Company’s securities cease to be registered with the SEC pursuant to Section 12(b) of the Securities and Exchange Act of 1934, as amended (the “Exchange Act”). In case of an event of default, the administrative agent would be entitled to, among other things, accelerate payment of amounts due under the new senior credit facility, foreclose on the equity of the Company’s subsidiaries, and exercise all rights of a secured creditor on behalf of the lenders. The additional margin applied to both the revolver and term loan is determined based on levels achieved under the Company’s Senior Leverage Ratio covenant. Additional Margin for Additional Margin for Level Base Rate loans Libor Rate loans Commitment Fee I 3.00 % 4.00 % .50 % II 2.75 % 3.75 % .50 % III 2.50 % 3.50 % .50 % IV 2.25 % 3.25 % .50 % 9.9 3.4 New Subordinated Debt In conjunction with the completion of the Business Combination, the Company’s existing subordinated debt was paid in full and the Company entered into a new subordinated debt agreement. The new subordinated debt agreement consists of a $ 13.0 July 20, 2022 16.0 13.0% payable quarterly in cash, and the Company having the option either to pay the remaining 3.0% in cash or have it deferred and capitalized into the loan balance. For the Successor period from July 20, 2016 through September 30, 2016, $ 84 Upon a Conversion Event (defined as a prepayment of more than 75% of the original principal of the loans, an acceleration, a Change of Control (as defined therein) or maturity), the Subordinated Loan holders may elect to receive, in satisfaction of all or a portion of the outstanding principal of the Subordinated Loan (which constitutes the deferred interest portion of the loan), the number of shares of Limbach common stock equal to the deferred interest portion of the loan divided by $10.00 per share (the “Conversion Shares”). The Subordinated Loan holders may further elect to be paid entirely in Limbach stock or to receive a cash payment equal to the deferred interest portion of the loan being converted, plus shares of Limbach stock determined by a formula equal to the Conversion Shares, minus the Liquidation Shares (defined as the portion of the deferred interest portion of the loan being converted, divided by the five-day weighted trading average of a share of Limbach Stock for the five Business Days preceding the trigger date). Upon a Conversion Event, the subordinated debt holders will have registration rights with respect to such shares, including one demand registration right and usual and customary “piggy-back” registration rights, pursuant to a registration rights agreement. Mandatory prepayments are required upon the occurrence of certain events, including, among other things and subject to certain exceptions, equity issuances, a change of control of the Company or its subsidiaries, certain debt issuances and asset sales. The Company may voluntarily prepay the loan at any time subject to a prepayment fee. If prepayment occurs prior to July 20, 2017, the prepayment fee will be 3.0 3.0 Predecessor Senior Credit Facility The Predecessor had a senior credit facility with a single lender. The revolving credit facility permitted borrowings up to $ 30.0 Libor plus 2.75% 2.99% assuming 30-day Libor . 35.0 Libor plus 3.25 3.49% assuming 30-day Libor 7.5 5.5 2.0 The Company had $ 18.0 0.4 3.4 Subordinated Debt The subordinated debt was unsecured and bore paid-in-kind interest at 13.0

Equity

Equity	9 Months Ended
	Sep. 30, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Note 8 – Equity Successor The Company’s second amended and restated certificate of incorporation currently authorizes the issuance of 100,000,000 0.0001 1,000,000 0.0001 5,948,000 400,000 In connection with its initial public offering in July 2014, the Company sold units comprised of one common share, one warrant, and one right to automatically obtain one-tenth of a common share upon the consummation of a business combination. At the time of the Business Combination, 4,798,000 479,800 The Company also has outstanding warrants exercisable for 4,665,676 4,600,000 198,000 5.75 11.50 600,000 15.00 15 666,670 12.50 1,000,006 11.50 The Public Warrants, Sponsor Warrants and $ 15 As part of the Business Combination, the Company used equity securities as part of the consideration utilizing a private placement under U.S. Securities Rule 144. Rule 144 restrictions on the sale of Company securities constitutes a security-specific restriction under fair value guidance, and therefore a price adjustment to the fair value is appropriate for affiliates of the Company who own in excess of 10% of the outstanding securities. Fair value determinations for the securities used as consideration are valued at market prices, unless they have a security-specific restriction. Fair value determination for securities with security-specific restrictions under U.S. Securities Law incorporate a price adjustment to the market price. There were 2,200,005 666,670 1,000,006 Non-affiliate shareholders, as defined under U.S. Securities Law, who received securities resulting from the Business Combination own the following Company securities: ⋅ 457,005 9.01 ⋅ 137,569 7 12.50 1.13 ⋅ 206,355 5 11.50 0.98 One shareholder entity qualified as an affiliate of the Company under U.S. Securities Law, and those securities were subject to a price adjustment. The affiliate owns the following securities resulting from the business combination: ⋅ 1,743,000 7.66 ⋅ 529,101 7 12.50 0.63 ⋅ 793,651 5 11.50 0.50 The valuation of the warrants was performed using the Black-Scholes option model with the following inputs. A price adjustment of 15% to the stock price input was made to the securities held by the affiliate. Non-affiliates used 100% of the stock price fair value. At July 20, 2016 Merger Shares Affiliate Non-Affiliates Current stock price $ 7.66 $ 9.01 $12.50 Merger Warrants Affiliate Non-Affiliates Current stock price $ 7.66 $ 9.01 Exercise price 12.50 12.50 Risk-free rate 1.27 % 1.27 % Expected term (in years) 7.00 7.00 Expected volatility 20 % 20 % Expected dividend yield 0.00 % 0.00 % $11.50 Merger Warrants Affiliate Non-Affiliates Current stock price $ 7.66 $ 9.01 Exercise price 11.50 11.50 Risk-free rate 1.15 % 1.15 % Expected term (in years) 5.00 5.00 Expected volatility 20 % 20 % Expected dividend yield 0.00 % 0.00 % Predecessor The Predecessor’s LLC agreement authorized the Predecessor to issue up to 10,000,000 2,000,000 10,000,000 In conjunction with the business combination (see Note 4 – Business Combination), the securities that were in existence in the Predecessor periods, as further discussed below, were settled and no longer outstanding subsequent to July 20, 2016.

Cumulative Redeemable Convertib

Cumulative Redeemable Convertible Preferred Stock	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Preferred Stock [Text Block]	Note 9 – Cumulative Redeemable Convertible Preferred Stock Successor The Company’s second amended and restated certificate of incorporation authorizes the issuance of 1,000,000 400,000 Each share of Preferred Stock may be converted (at the holder’s election) into 2.00 shares of the Company’s common stock (as may be adjusted for any stock splits, reverse stock splits or similar transactions), representing a conversion price of $12.50 per share preferential dividends at a rate of: (i) 8% per annum in years one through three from issuance; (ii) 10% per annum in years four through five from issuance; and (iii) 12% per annum thereafter, payable in equal quarterly installments. So long as the Preferred Stock is outstanding, the Company is restricted from repurchasing, redeeming or retiring any shares of its capital stock other than the Preferred Stock. In the event of liquidation, dissolution or winding up, the holders of the Preferred Stock will be entitled to receive $25.00 per share of Preferred Stock, plus accrued but unpaid dividends thereon, whether declared or not, before any amount is paid or any assets are distributed to holders of junior capital stock. 25.00

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 10 – Income Taxes Successor July 20, 2016 through September 30, (in thousands) 2016 Current U.S. Federal $ 319 State and local 71 Total current 390 Deferred tax benefit U.S. Federal (2,667) State and local — Total deferred tax benefit (2,667) Provision (benefit) for income taxes $ (2,277) Prior to the Business Combination, the Company had a deferred tax asset of $ 2.3 2.3 Successor July 20, 2016 through September 30, (in thousands) 2016 Deferred tax assets Accrued expenses $ 476 Allowance for doubtful accounts 126 Intangibles 456 Goodwill 6,712 Startup costs 180 Total deferred tax assets 7,950 Deferred tax liabilities Fixed assets (4,902) Total deferred tax liabilities (4,902) Net deferred tax asset $ 3,048 The Company performed an analysis of its tax positions and determined that no material uncertain tax positions exist. Accordingly, there is no liability for uncertain tax positions as of September 30, 2016. Based on the provisions of ASC 740-10, the Company had no material unrecognized tax benefits as of September 30, 2016. Successor As of September 30, 2016 Federal statutory income tax rate 34.0 % State income taxes, net of federal tax effect 4.6 % Change in valuation allowance 372.8 % Nondeductible expenses -46.8 % Effective tax rate 364.6 %

Operating Segments

Operating Segments	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	The Company determined its operating segments on the same basis that it assesses performance and makes operating decisions. The Company manages and measures the performance of its business in two distinct operating segments: Construction and Service. These segments are reflective of how the Company's Chief Operating Decision Maker ("CODM") reviews operating results for the purposes of allocating resources and assessing performance. The Company's CODM is comprised of its Chief Executive Officer, Chief Financial Officer and Chief Operating Officer. The accounting policies of the segments are the same as those described in the summary of significant accounting policies. Management evaluates performance based on income from operations of the respective business units after the allocation of Corporate office operating expenses. Transactions between segments are eliminated in consolidation. Our Corporate office provides general and administrative support services to our two operating segments. Management allocates costs between segments for selling, general and administrative expenses and depreciation expense. All of the Company’s identifiable assets are located in the United States, which is where the Company is domiciled. The Company does not have sales outside the United States. For the Successor period from July 20, 2016 through September 30, 2016, the Company had a customer which represented approximately 17 The Company does not identify capital expenditures and total assets by segment in its internal financial reports due in part to the shared use of a centralized fleet of vehicles and specialized equipment. Interest expense is not allocated to segments because of the corporate management of debt service including interest. Successor Predecessor Predecessor July 20, 2016 July 1, 2016 July 1, 2015 through through through September 30, July 19, September 30, (in thousands) Statement of Operations Data: Revenue Construction $ 73,917 24,150 $ 66,739 Service 17,972 2,774 16,160 Total revenue 91,889 26,924 82,899 Gross profit Construction 8,049 2,639 8,015 Service 4,022 515 3,504 Total gross profit 12,071 3,154 11,519 Selling, general and administrative expenses Construction 4,399 1,149 4,981 Service 2,431 563 2,419 Corporate 3,377 2,187 1,807 Total selling, general and administrative expenses 10,207 3,899 9,207 Amortization of intangibles 1,454 — — Operating income (loss) $ 410 (745) $ 2,312 Other Data: Depreciation and amortization Construction 767 93 360 Service 378 26 125 Corporate 1,644 30 109 $ 2,789 149 $ 594 Successor Predecessor Predecessor July 20, 2016 January 1, 2016 January 1, 2015 through through through September 30, July 19, September 30, (in thousands) Statement of Operations Data: Revenue Construction $ 73,917 183,100 $ 194,284 Service 17,972 38,291 45,286 Total revenue 91,889 221,391 239,570 Gross profit Construction 8,049 20,300 22,137 Service 4,022 8,180 10,113 Total gross profit 12,071 28,480 32,250 Selling, general and administrative expenses Construction 4,399 11,680 14,982 Service 2,431 6,302 7,452 Corporate 3,377 6,033 5,020 Total selling, general and administrative expenses 10,207 24,015 27,454 Amortization of intangibles 1,454 — — Operating income $ 410 4,465 $ 4,796 Other Data: Depreciation and amortization Construction 767 953 1,095 Service 378 333 378 Corporate 1,644 296 379 Total other data $ 2,789 1,582 $ 1,852

Backlog

Backlog	9 Months Ended
	Sep. 30, 2016
Backlog [Abstract]
Backlog Disclosure [Text Block]	Note 12 – Backlog At September 30, 2016 and December 31, 2015, the Company's contractual construction backlog, which represents the amount of revenue the Company expects to realize from work to be performed on uncompleted contracts in progress, was $ 402.0 355.4 48.1 22.7

Related-Party Transactions

Related-Party Transactions	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 13 – Related-Party Transactions Successor Upon consummation of the Business Combination, a note receivable due from Limbach Management Holding Company, LLC (LMHC) together with accrued interest, was repaid. See Predecessor discussion below. Upon consummation of the Business Combination, a management services agreement with LMHC and an affiliate of another equity member, F d Upon consummation of the Business Combination, the subordinated debt held by the majority owner of the Company was repaid and terminated. Predecessor In 2002, LMHC 4.0 1.0 6.0 1.0 Limbach Holdings LLC also had a management services agreement with LMHC and an affiliate of another equity member, F d d d 50 250 d 50 250 71 671 300 900 As detailed in Note 7 – Debt, the Company had a subordinated note which was held by the majority owner of the Company. The subordinated debt contained similar covenants to the senior credit facility. This subordinated note balance of $ 23.6

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Note 14 – Commitments and Contingencies Leases. Operating leases consist primarily of leases for real property and equipment. The leases frequently include renewal options, escalation clauses, and require the Company to pay certain occupancy expenses. Lease expense was approximately $ 0.7 1.7 0.2 Capital leases consist primarily of leases for vehicles (see Note 7 – Debt). The leases are collateralized by the vehicles and require monthly payments of principal and interest. All leases transfer title at lease end for a nominal cash buyout. Legal. The Company is continually engaged in administrative proceedings, arbitrations, and litigation with owners, general contractors, suppliers, and other unrelated parties, all arising in the ordinary courses of business. In the opinion of the Company's management, typically, the results of these actions will not have a material adverse effect on the financial position, results of operations, or cash flows of the Company. Energy Contracts. The Company enters into contracts with certain state agencies in Ohio to acquire, construct, implement, and install energy conservation measures, as described in the contracts. The contracts include guarantees related to yearly energy costs savings by these customers, typically over a ten-year period. To the extent the yearly savings guarantees are unmet, the Company would be required to pay the customer the difference between the amount of energy costs savings guarantee and actual savings realized. The total of those guarantee amounts for each year ending December 31, 2016, 2017 and 2018 are $ 0.3 0.3 0.2 Under the terms of the contracts, the Company provides a guarantee bond to its customers in the amount of the guaranteed savings. The Company also maintains a Service Maintenance Agreement on most of the contracts so it can ensure proper maintenance of the equipment. On contracts without a Service Maintenance Agreement, the Company has no obligation for the guarantee if the equipment is not properly maintained. Since the inception of these contracts in 1997, the Company has not been required to make any material payments for unmet energy savings under any of the contracts through September 30, 2016. As a result of the guarantee bonds and its experience with these arrangements, the Company does not expect to incur any material liabilities with respect to the contracts. Accordingly, no liability has been recorded for the contract guarantees. Surety. The terms of our construction contracts frequently require that we obtain from surety companies (“Surety Companies”) and provide to our customers, payment and performance bonds (“Surety Bonds”) as a condition to the award of such contracts. The Surety Bonds secure our payment and performance obligations under such contracts, and we have agreed to indemnify the Surety Companies for amounts, if any, paid by them in respect of Surety Bonds issued on our behalf. In addition, at the request of labor unions representing certain of our employees, Surety Bonds are sometimes provided to secure obligations for wages and benefits payable to or for such employees. Public sector contracts require Surety Bonds more frequently than private sector contracts, and accordingly, our bonding requirements typically increase as the amount of public sector work increases. As of September 30, 2016, we had approximately $ 166.6 Collective Bargaining Agreements. Many of the Company’s craft labor employees are covered by collective bargaining agreements. The agreements require the Company to pay specified wages, provide certain benefits and contribute certain amounts to multi-employer pension plans. If the Company withdraws from any of the multi-employer pension plans or if the plans were to otherwise become underfunded, the Company could incur additional liabilities related to these plans. Although the Company has been informed that some of the multi-employer pension plans to which it contributes have been classified as “critical” status, the Company is not currently aware of any significant liabilities related to this issue. Self-Insurance The Company purchases workers' compensation and general liability insurance under policies with per-incident deductibles of $ 250 Successor Predecessor September 30, December 31, (in thousands) 2016 2015 Current liability — workers' compensation and general liability $ 339 $ 619 Current liability — medical and dental 310 259 Non-current liability 616 531 Total liability $ 1,265 $ 1,409 Cash and cash equivalents-restricted $ 63 $ 63 The restricted cash balance represents an imprest cash balance set aside for the funding of workers' compensation and general liability insurance claims. This amount is replenished either when depleted or at the beginning of each month.

Basis of Presentation and Sum22

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Predecessor and Successor Financial Statements The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). For additional information, these Condensed Consolidated Financial Statements should be read in conjunction with LHLLC’s consolidated financial statements and notes as of December 31, 2015 and 2014, and for the years ended December 31, 2015, 2014 and 2013, included in the Company’s definitive proxy statement/prospectus filed with the SEC on June 16, 2016 pursuant to Rule 424(b) under the Securities Act of 1933, as amended (the “Securities Act”). As a result of the Business Combination, the Company is the acquirer for accounting purposes and LHLLC is the acquiree and accounting predecessor. The Company’s financial statement presentation distinguishes the Company’s presentations into two distinct periods, the period up to the Acquisition Date (labeled “Predecessor”) and the period including and after that date (labeled “Successor”). The merger was accounted for as a business combination using the acquisition method of accounting, and the Successor financial statements reflect a new basis of accounting that is based on the fair value of the net assets acquired. Determining the fair value of certain assets and liabilities assumed is judgmental in nature and often involves the use of significant estimates and assumptions. See Note 4 – Business Combination for a discussion of the estimated fair values of assets and liabilities recorded in connection with the Company’s acquisition of LHLLC. As a result of the application of the acquisition method of accounting as of the effective time of the Business Combination, the accompanying Condensed Consolidated Financial Statements include a black line division which indicates that the Predecessor and Successor reporting entities shown are presented on a different basis and are, therefore, not comparable. The period presented from July 20, 2016 through September 30, 2016 is the “Successor” period. The periods presented from July 1, 2016 through July 19, 2016 and January 1, 2016 through July 19, 2016, as well as the relevant 2015 periods, are the “Predecessor” periods. The accompanying Condensed Consolidated Financial Statements are presented as of December 31, 2015 (Predecessor), and September 30, 2016 (Successor), and for the pre-acquisition periods from July 1, 2015 through September 30, 2015 (Predecessor), from January 1, 2015 through September 30, 2015 (Predecessor), from January 1, 2016 through July 19, 2016 (Predecessor) and the post-acquisition period from July 20, 2016 through September 30, 2016 (Successor). The historical financial information of 1347 Capital, prior to the business combination (a special purpose acquisition company, or SPAC) has not been reflected in the Predecessor financial statements as these historical amounts have been considered de minimus. de minimus For the Condensed Consolidated Statements of Stockholders’ Equity and Members’ Equity, the Predecessor results reflect the equity balances and activities of LHLLC from December 31, 2015 through July 19, 2016 (prior to the closing of the business combination), and the Successor results reflect the Company’s equity balances at July 19, 2016 (prior to the closing of the business combination) and the activities for the Company through September 30, 2016.
Unaudited Interim Financial Information [Policy Text Block]	Unaudited Interim Financial Information The accompanying interim Condensed Consolidated Balance Sheet as of September 30, 2016, the Condensed Consolidated Statements of Operations, Condensed Consolidated Statement of Stockholders’ Equity and Members’ Equity and the Condensed Consolidated Statements of Cash Flows for the periods presented are unaudited. Also, within the notes to the Condensed Consolidated Financial Statements, we have included unaudited information for these interim periods. These unaudited interim Condensed Consolidated Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles. In the opinion of management, the unaudited interim Condensed Consolidated Financial Statements have been prepared on the same basis as LHLLC’s audited Consolidated Financial Statements and include all adjustments necessary for the fair presentation of the Company’s statement of financial position as of September 30, 2016 and its results of operations and its cash flows for the periods presented. Such adjustments are of a normal recurring nature. The results are not necessarily indicative of the results to be expected for the period ending December 31, 2016. The Predecessor Condensed Consolidated Balance Sheet as of December 31, 2015 was derived from audited financial statements, but does not include all disclosures required by GAAP.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The Successor Condensed Consolidated Financial Statements include all amounts of Limbach Holdings, Inc. and its subsidiaries. The Predecessor Condensed Consolidated Financial Statements include all amounts of Limbach Holdings LLC and its subsidiaries. All intercompany balances and transactions have been eliminated.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the Condensed Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the Condensed Consolidated Financial Statements of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, the reported amounts of revenues and expenses during the reported period, and the accompanying notes. Management believes that its most significant estimates and assumptions have been based on reasonable and supportable assumptions and the resulting estimates are reasonable for use in the preparation of the Condensed Consolidated Financial Statements. The Company’s significant estimates include estimates associated with revenue recognition on construction contracts, impairment of goodwill, intangibles, property and equipment, fair valuation in business combinations, insurance reserves, income tax valuation allowances and contingencies. If the underlying estimates and assumptions upon which the Condensed Consolidated Financial Statements are based change in the future, actual amounts may differ from those included in the accompanying Condensed Consolidated Financial Statements.
Goodwill and Intangible Assets, Intangible Assets, Indefinite-Lived, Policy [Policy Text Block]	Goodwill and indefinite-lived intangible assets are not amortized, but are reviewed for impairment at least annually, or more frequently when events or changes in circumstances indicate that the carrying value may not be recoverable. Judgments regarding indicators of potential impairment are based on market conditions and operational performance of the business. Annually, the Company performs an impairment analysis of goodwill. The Company may assess its goodwill for impairment initially using a qualitative approach (“step zero”) to determine whether conditions exist to indicate that it is more likely than not that the fair value of a reporting unit is less than its carrying value. If management concludes, based on its assessment of relevant events, facts and circumstances that it is more likely than not that a reporting unit’s carrying value is greater than its fair value, then a quantitative analysis will be performed to determine if there is any impairment. The Company may also elect to initially perform a quantitative analysis instead of starting with step zero. The quantitative assessment for goodwill is a two-step assessment. “Step one” requires comparing the carrying value of a reporting unit, including goodwill, to its fair value using the income approach. The income approach uses a discounted cash flow model, which involves significant estimates and assumptions, including preparation of revenue and profitability growth forecasts, selection of a discount rate, and selection of a terminal year multiple. If the fair value of the respective reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and no further testing is required. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is to measure the amount of impairment loss, if any. “Step two” compares the implied fair value of goodwill to the carrying amount of goodwill. The implied fair value of goodwill is determined by a hypothetical purchase price allocation using the reporting unit’s fair value as the purchase price. If the carrying amount of goodwill exceeds the implied fair value, an impairment charge is recorded to write down goodwill to its implied fair value and is recorded as a selling, general and administrative expense within the Company’s consolidated statements of operations and comprehensive income (loss). Annually, the Company also performs an impairment analysis of its indefinite-lived intangible assets. Impairment losses are recorded to the extent that the carrying value of the indefinite-lived intangible asset exceeds its fair value. The Company measures the fair value of its trade name using an income approach which uses a discounted cash flow model. The most significant estimates and assumptions inherent in this approach are the preparation of revenue and profitability growth forecasts, selection of a discount rate and a terminal year multiple. The Company reviews intangible assets with definite lives subject to amortization whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. Intangible assets with definite lives subject to amortization are amortized on a straight-line or accelerated basis with estimated useful lives ranging from 1 to 15 years. Events or circumstances that might require impairment testing include the identification of other impaired assets within a reporting unit, loss of key personnel, the disposition of a significant portion of a reporting unit, a significant decline in stock price, or a significant adverse change in the Company’s business climate or regulations affecting the Company.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	We evaluate the carrying value of long-lived assets including definite-lived intangibles whenever events or changes in circumstances indicate that a potential impairment has occurred. A potential impairment has occurred if the projected future undiscounted cash flows are less than the carrying value of the assets. The estimate of cash flows includes management’s assumptions of cash inflows and outflows directly resulting from the use of the asset in operations. When a potential impairment has occurred, an impairment charge is recorded if the carrying value of the long-lived asset exceeds its fair value. Fair value is measured based on a projected discounted cash flow model using a discount rate which we feel is commensurate with the risk inherent in our business. Our impairment analysis contains estimates due to the inherently judgmental nature of forecasting long-term estimated cash flows and determining the ultimate useful lives of assets. Actual results may differ, which could materially impact our impairment assessment.
Revenue Recognition, Policy [Policy Text Block]	Revenues and Cost Recognition Revenues from fixed price and modified fixed price contracts are recognized on the percentage-of-completion method, measured by the relationship of total cost incurred to total estimated contract costs (cost-to-cost method). Revenues from time and materials contracts are recognized as services are performed. Contract revenue for long-term construction contracts is based upon management's estimate of contract prices at completion, including revenue for additional work on which contract pricing has not been finalized (claims) but is considered probable. Changes in job performance, job conditions, and estimated profitability, including those arising from contract penalty provisions and final contract settlements, may result in revisions to estimated costs and income, and are recognized in the period in which the revisions are determined. Provisions for estimated losses on uncompleted contracts are recognized in the period in which such losses are determined. Contract costs include direct labor, material, and subcontractor costs, and those indirect costs related to contract performance, such as indirect labor, supplies, tools, repairs, depreciation, and insurance. Total estimated contract costs are based upon management's current estimate of total costs at completion. In addition to revenue recognition for long-term construction contracts, the Company recognizes revenues from service contracts as these services are performed. There are two basic types of service contracts: fixed price service contracts which are signed in advance for maintenance, repair, and retrofit work over a period of typically one year, and service contracts not signed in advance for similar maintenance, repair, and retrofit work on an as-needed basis. Fixed price service contracts are generally performed evenly over the contract period, and accordingly, revenue is recognized on a pro rata basis over the life of the contract. Revenues derived from other service contracts are recognized when the services are performed. Expenses related to all service contracts are recognized as services are provided. Costs and estimated earnings in excess of billings on uncompleted contracts reflected in the condensed consolidated balance sheets arise when revenues have been recognized but the amounts cannot be billed under the terms of the contracts. Also included in costs and estimated earnings on uncompleted contracts are amounts the Company seeks or will seek to collect from customers or others for errors or changes in contract specifications or design, contract change orders in dispute or unapproved as to scope and price, or other customer-related causes of unanticipated additional contract costs (claims and unapproved change orders). Such amounts are recorded at estimated net realizable value when realization is probable and can be reasonably estimated. No profit is recognized on the construction costs incurred in connection with claim amounts. Claims and unapproved change orders made by the Company may involve negotiation and, in rare cases, litigation. Unapproved change orders and claims also involve the use of estimates, and it is reasonably possible that revisions to the estimated recoverable amounts of recorded claims and unapproved change orders may be made in the near term. Claims against the Company are recognized when a loss is considered probable and amounts are reasonably determinable. Billings in excess of costs and estimated earnings on uncompleted contracts represent billings in excess of revenues recognized. In accordance with industry practice, we classify as current all assets and liabilities relating to the performance of contracts. The terms of our contracts generally range from six months to two years. Selling, general, and administrative costs are charged to expense as incurred. Bidding and proposal costs are also recognized as an expense in the period in which such amounts are incurred.
Deferred Charges, Policy [Policy Text Block]	Deferred financing costs representing third party, non-lender debt issuance costs are deferred and amortized using the effective interest rate method over the term of the related long-term debt agreement, and the straight-line method for the revolving credit agreement. Deferred financing costs including lender debt discounts and premiums, and other direct lender fees are deferred and amortized using the effective interest rate method over the term of the related debt agreement. Debt issuance costs related to term loans are reflected as a direct deduction from the carrying amount of Long-Term debt liability, in accordance with FASB Accounting Standards Update ("ASU") 2015-03. Debt issuance costs related to revolving credit facilities are capitalized and reflected as an Other Asset.
Income Tax, Policy [Policy Text Block]	Income Taxes Successor The provision for income taxes includes federal, state, local and foreign taxes. The Company accounts for income taxes in accordance with Accounting Standards Codification (“ASC”) 740-10, Income Taxes, which requires the use of the asset and liability method. Under this method, deferred tax assets and liabilities and income or expense is recognized for the expected future tax consequences of temporary differences between the financial statement carrying values and their respective tax bases, using enacted tax rates expected to be applicable in the years in which the temporary differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The Company evaluates the realizability of its deferred tax assets and establishes a valuation allowance when it is more likely than not that all or a portion of the deferred tax assets will not be realized. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected, scheduling of anticipated reversals of taxable temporary differences, and considering prudent and feasible tax planning strategies. The Company determines its income tax benefits and liabilities for uncertain income tax positions based on a two-step process. The first step is recognition, where an individual tax position is evaluated as to whether it has a likelihood of greater than 50% of being sustained upon examination based on the technical merits of the position, including resolution of any related appeals or litigation processes. No tax benefit is recorded for tax positions that are currently estimated to have less than a 50% likelihood of being sustained. For tax positions that have met the recognition threshold in the first step, the Company performs the second step of measuring the benefit to be recorded. The amount of the benefit that may be recognized must have a greater than 50% likelihood of being realized on ultimate settlement. The actual benefits ultimately realized may differ from the estimates. In future periods, changes in facts, circumstances and new information may require the Company to change the recognition and measurement estimates with regard to individual tax positions. Changes in recognition and measurement estimates are recorded in income tax expense and liability in the period in which such changes occur. Any interest or penalties incurred related to unrecognized tax benefits are recorded as tax expense in the provision for income tax expense line item of the accompanying Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). The Company has not incurred interest expense or penalties related to income taxes during any period presented in the Condensed Consolidated Financial Statements. The Condensed Consolidated Financial Statements reflect expected future tax consequences of such positions presuming the taxing authorities have full knowledge of the position and all relevant facts, but without considering time values. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Predecessor The Predecessor is a limited liability company treated as a partnership for federal and state income tax purposes with all income tax liabilities and/or benefits of the Predecessor being passed through to the members. As such, no recognition of federal or state income taxes for the Predecessor or its subsidiaries that are organized as limited liability companies or limited partnerships was provided for in the accompanying Predecessor Condensed Consolidated Financial Statements.
Segment Reporting, Policy [Policy Text Block]	Segment Disclosure The Company determined its operating segments on the same basis that it assesses performance and makes operating decisions. The Company manages and measures performance of its business in two distinct operating segments: Construction and Services. All of the Company’s identifiable assets are located in the United States, which is where the Company is domiciled. The Company does not have sales outside the United States, nor does any customer represent more than 10% of total revenues for any period presented. The significant accounting policies described in this note are utilized within our segment reporting.
Fair Value Measurement, Policy [Policy Text Block]	The Company classifies and discloses assets and liabilities carried at fair value in one of the following three categories: ⋅ Level 1 — quoted prices in active markets for identical assets and liabilities; ⋅ Level 2 — observable market based inputs or unobservable inputs that are corroborated by market data; and ⋅ Level 3 — significant unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. Successor The Company believes that the carrying amounts of its financial instruments, including cash and cash equivalents, trade accounts receivable, accounts payable and amounts drawn under the revolving portion of the new senior credit facility, consist primarily of instruments without extended maturities, which approximate fair value primarily due to their short-term maturities and low risk of counterparty default. We also believe that the carrying value of the term portion of the new senior credit facility approximates its fair value due to the variable rate on such debt. Management also believes that the carrying value of the subordinated debt approximates market due to its recent issuance and comparable term sheets received from non-traditional lenders. Based on this analysis, the Company determined as of September 30, 2016 the fair value of its subordinated debt of $ 13.1 To determine the fair value of its warrants issued in connection with the Business Combination, the Company utilized the Black-Scholes method. See Note 8 – Equity. Predecessor The carrying value of the Predecessor debt associated with the Company’s senior credit facility approximated its fair value due to the variable rate on such debt. The fair value of the Company’s subordinated debt was determined based upon Level 3 inputs including a comparison to current market conditions as shown by relevant indexes and average yields, security specific leverage, and seniority within the capital structure.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive income (loss) Comprehensive income (loss) is a measure of net income (loss) including all changes in equity that result from transactions with other than stockholders, and would normally be recorded in the consolidated statements of stockholders’ and members' equity and consolidated statements of comprehensive income (loss). The Company’s management has determined that net income (loss) is the only component of the Company’s comprehensive income (loss). Accordingly, no additional disclosures below the net income (loss) line are required for the Company’s consolidated statements of operations, and disclosure in the consolidated statements of stockholders' and members’ equity is not required.
Stockholders' Equity Note, Redeemable Preferred Stock, Issue, Policy [Policy Text Block]	The Company’s cumulative redeemable convertible preferred stock is classified as temporary equity and is shown net of issuance costs. The difference in carrying value and redemption value is due to the issuance costs. Cumulative dividends are accrued at each balance sheet date so that the temporary equity carrying value will equal its redemption value at the date the temporary equity is redeemable. Unpaid preferred dividends are accumulated, compounded at each quarterly dividend date and presented within the carrying value of the preferred stock. See Note 9 — Cumulative Redeemable Convertible Preferred Stock.
Earnings Per Share, Policy [Policy Text Block]	Earnings per Share Successor The Company calculates earnings per share in accordance with ASC 260 — Earnings per Share Income available to common stockholders is computed by deducting the dividends accumulated for the period on cumulative preferred stock from income from continuing operations (if applicable) and also from net income. If there is a loss from continuing operations or a net loss, the amount of the loss is increased by those preferred dividends. Diluted EPS assumes the dilutive effect of outstanding common stock warrants, using the treasury stock method, in accordance with ASC 260-10-45-22, and the dilutive effect of the Series A cumulative convertible preferred stock, using the if-converted method, in accordance with ASC 260-10-45-40. The if-converted method adds back preferred stock dividends to net income if dilutive. The control number for determining whether including potential common shares in the diluted EPS computation would be antidilutive is income from continuing operations. As a result, if there is a loss from continuing operations, diluted EPS is computed in the same manner as basic EPS is computed, even if the Company had net income after adjusting for a discontinued operation or change in accounting principle. Similarly, if the Company has income from continuing operations but its preferred dividend adjustment made in computing income available to common stockholders (in accordance with ASC 260-10-45-11) results in a loss from continuing operations available to common stockholders, diluted EPS would be computed in the same manner as basic EPS. Diluted EPS for the period from July 20, through September 30, 2016, included 800,000 330,000 300,000 Warrants to purchase 4,815,676 11.50 15.00 Predecessor The Company has not presented predecessor earnings per member unit information because it is not meaningful or comparable to the required Successor EPS information, as well as the fact that Predecessor units were not publicly traded.

Business Combination (Tables)

Business Combination (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The Company determined its preliminary allocation of the fair value of the assets acquired and liabilities assumed, as follows: As of (in thousands) July 20, 2016 Cash $ 238 Restricted cash 63 Accounts receivable 80,930 Property and equipment 19,524 Intangible assets 21,010 Costs and estimated earnings in excess of billings on uncompleted contracts 39,443 Other current assets 2,111 Other assets 130 Advances to and equity in joint ventures 6 Deferred tax assets 380 Total assets acquired 163,835 Accounts payable, including retainage 35,596 Accrued expenses and other current liabilities 26,507 Billings in excess of costs on long term contracts 30,548 Long-term debt 30,858 Other long term liabilities 1,239 Total liabilities assumed 124,748 Net assets acquired $ 39,087
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	As of (in thousands, except shares and per share amounts) July 20, 2016 Purchase price Cash consideration paid for Limbach Facilities common shares $ 32,396 Number of 1347 Capital common shares delivered 2,200,005 Fair value on July 20, 2016 17,465 Number of 1347 Capital warrants delivered, 5 year, $11.50 strike price 1,000,006 Fair value on July 20, 2016 599 Number of 1347 Capital warrants delivered, 7 year, $12.50 strike price 666,670 Fair value on July 20, 2016 488 Total consideration paid $ 50,948
Business Combination, Segment Allocation [Table Text Block]	The following is a reconciliation of the purchase price paid associated with the acquisition over the estimated fair value of net assets acquired, allocated to goodwill: As of (in thousands) July 20, 2016 Total consideration paid $ 50,948 Less, net assets acquired 39,087 Goodwill $ 11,861
Schedule of Acquired Finite-Lived and Indefinite-Lived Intangible Assets by Major Class [Table Text Block]	The following table summarizes the Company’s preliminary allocation of the identifiable intangible assets acquired as of the date of the closing of the Business Combination: ( in thousands Gross Amount at Weighted Average Acquisition Date Amortization Period (in Years) Trade name $ 9,960 Indefinite Backlog – Construction 5,200 2.5 Backlog – Service 920 1 Year Customer Relationships – Service 4,930 15 Years Total $ 21,010
Business Acquisition, Pro Forma Information [Table Text Block]	The following unaudited pro forma financial information summarizes the combined results of operations for the Company as though the Business Combination had occurred on January 1, 2015: Pro Forma For the nine 2016 2015 (in thousands) Pro forma revenues $ 313,280 $ 331,350 Pro forma net loss attributable to common shareholders $ (1,741) $ (3,614)

Accounts Receivable and Allow24

Accounts Receivable and Allowance for Uncollectible Accounts (Tables)	9 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	Accounts receivable and the allowance for uncollectible accounts are comprised of the following: Successor Predecessor ( in thousands September 30, 2016 December 31, 2015 Accounts receivable-trade $ 97,963 $ 70,192 Retainage 24,477 15,307 Allowance for uncollectible accounts (134) (142) Accounts receivable-trade, net $ 122,306 $ 85,357

Intangibles (Tables)

Intangibles (Tables)	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill [Table Text Block]	Successor Predecessor (in thousands) September 30, 2016 December 31, 2015 Trade name $ 9,960 $ — Backlog – Construction 5,200 — Backlog – Service 920 — Customer Relationships – Service 4,930 — 21,010 — Accumulated amortization (1,454) 19,556 — Goodwill 11,861 — Total $ 31,417 $ —
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	Asset Amortization Method Estimated Useful Life Backlog – Construction Pattern of economic benefit 2.5 Backlog – Service 1.0 Customer Relationships – Service 15.0

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	Long-term debt consists of the following obligations as of: Successor Predecessor September 30, December 31, ( in thousands 2016 2015 Senior credit facility – revolver $ 11,758 $ 7,000 Senior credit facility – term loan payable in quarterly installments of principal, plus interest through 2021 23,250 1,500 Subordinated debt 13,084 22,209 State of Ohio loan- payable in monthly installments of principal, plus interest at 3% through 2017 52 110 Capital leases – collateralized by vehicles, payable in monthly installments of principal, plus interest ranging from 4.9% to 5.3% through 2020 3,312 2,836 Total debt 51,456 33,655 Less - Current portion (4,378) (2,698) Less - Debt issuance costs (678) — Long-term debt $ 46,400 $ 30,957
Schedule of Maturities of Long-term Debt [Table Text Block]	The scheduled contractual repayment on long-term debt and capital leases is as follows for the years ending December 31: Successor ( in thousands September 30, 2016 2016 $ 1,142 2017 4,269 2018 4,174 2019 4,235 2020 3,794 2021 and thereafter 33,842 Total $ 51,456
Senior Leverage ratio covenant [Table Text Block]	Additional Margin for Additional Margin for Level Base Rate loans Libor Rate loans Commitment Fee I 3.00 % 4.00 % .50 % II 2.75 % 3.75 % .50 % III 2.50 % 3.50 % .50 % IV 2.25 % 3.25 % .50 %

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	The valuation of the stock price and warrants is based upon preliminary valuations and are subject to adjustments to reflect final valuations. At July 20, 2016 Merger Shares Affiliate Non-Affiliates Current stock price $ 7.66 $ 9.01 $12.50 Merger Warrants Affiliate Non-Affiliates Current stock price $ 7.66 $ 9.01 Exercise price 12.50 12.50 Risk-free rate 1.27 % 1.27 % Expected term (in years) 7.00 7.00 Expected volatility 20 % 20 % Expected dividend yield 0.00 % 0.00 % $11.50 Merger Warrants Affiliate Non-Affiliates Current stock price $ 7.66 $ 9.01 Exercise price 11.50 11.50 Risk-free rate 1.15 % 1.15 % Expected term (in years) 5.00 5.00 Expected volatility 20 % 20 % Expected dividend yield 0.00 % 0.00 %

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The provision for income taxes for the 2016 Successor period consists of the following: Successor July 20, 2016 through September 30, (in thousands) 2016 Current U.S. Federal $ 319 State and local 71 Total current 390 Deferred tax benefit U.S. Federal (2,667) State and local — Total deferred tax benefit (2,667) Provision (benefit) for income taxes $ (2,277)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of deferred tax assets (liabilities) were as follows: Successor July 20, 2016 through September 30, (in thousands) 2016 Deferred tax assets Accrued expenses $ 476 Allowance for doubtful accounts 126 Intangibles 456 Goodwill 6,712 Startup costs 180 Total deferred tax assets 7,950 Deferred tax liabilities Fixed assets (4,902) Total deferred tax liabilities (4,902) Net deferred tax asset $ 3,048
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	A reconciliation of the federal statutory income tax rate to the Company’s effective tax rate is as follows: Successor As of September 30, 2016 Federal statutory income tax rate 34.0 % State income taxes, net of federal tax effect 4.6 % Change in valuation allowance 372.8 % Nondeductible expenses -46.8 % Effective tax rate 364.6 %

Operating Segments (Tables)

Operating Segments (Tables)	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Segment information for the periods presented is as follows: Successor Predecessor Predecessor July 20, 2016 July 1, 2016 July 1, 2015 through through through September 30, July 19, September 30, (in thousands) Statement of Operations Data: Revenue Construction $ 73,917 24,150 $ 66,739 Service 17,972 2,774 16,160 Total revenue 91,889 26,924 82,899 Gross profit Construction 8,049 2,639 8,015 Service 4,022 515 3,504 Total gross profit 12,071 3,154 11,519 Selling, general and administrative expenses Construction 4,399 1,149 4,981 Service 2,431 563 2,419 Corporate 3,377 2,187 1,807 Total selling, general and administrative expenses 10,207 3,899 9,207 Amortization of intangibles 1,454 — — Operating income (loss) $ 410 (745) $ 2,312 Other Data: Depreciation and amortization Construction 767 93 360 Service 378 26 125 Corporate 1,644 30 109 $ 2,789 149 $ 594 Successor Predecessor Predecessor July 20, 2016 January 1, 2016 January 1, 2015 through through through September 30, July 19, September 30, (in thousands) Statement of Operations Data: Revenue Construction $ 73,917 183,100 $ 194,284 Service 17,972 38,291 45,286 Total revenue 91,889 221,391 239,570 Gross profit Construction 8,049 20,300 22,137 Service 4,022 8,180 10,113 Total gross profit 12,071 28,480 32,250 Selling, general and administrative expenses Construction 4,399 11,680 14,982 Service 2,431 6,302 7,452 Corporate 3,377 6,033 5,020 Total selling, general and administrative expenses 10,207 24,015 27,454 Amortization of intangibles 1,454 — — Operating income $ 410 4,465 $ 4,796 Other Data: Depreciation and amortization Construction 767 953 1,095 Service 378 333 378 Corporate 1,644 296 379 Total other data $ 2,789 1,582 $ 1,852

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]	The components of the self-insurance as of September 30, 2016 and December 31, 2015 are as follows: Successor Predecessor September 30, December 31, (in thousands) 2016 2015 Current liability — workers' compensation and general liability $ 339 $ 619 Current liability — medical and dental 310 259 Non-current liability 616 531 Total liability $ 1,265 $ 1,409 Cash and cash equivalents-restricted $ 63 $ 63

Basis of Presentation and Sum31

Basis of Presentation and Summary of Significant Accounting Policies (Details Textual) $ / shares in Units, $ in Millions	2 Months Ended
	Sep. 30, 2016USD ($)$ / sharesshares
Earnings Per Share Reconciliation Disclosure	The Company calculates earnings per share in accordance with ASC 260 — Earnings per Share. Basic earnings per common share (“EPS”) applicable to common stockholders is computed by dividing earnings applicable to common stockholders by the weighted-average number of common shares. The Company’s basic EPS is calculated assuming that 100% of the Company’s income available to common stockholders will be distributed as dividends to common stockholders, even though the Company does not anticipate distributing 100% of its earnings as dividends.
Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock	800,000
Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 11.50
Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 15
Warrant [Member]
Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock	4,815,676
Subordinated Debt [Member]
Debt Instrument, Face Amount | $	$ 13.1
Underwriter's Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	330,000
Preferred Stock Shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	300,000

Business Combination (Details)

Business Combination (Details) - Limbach [Member] - USD ($) $ in Thousands	Jul. 20, 2016	Jul. 19, 2016
Cash	$ 238
Restricted cash	63
Accounts receivable	80,930
Property and equipment	19,524
Intangible assets	21,010	$ 21,010
Costs and estimated earnings in excess of billings on uncompleted contracts	39,443
Other current assets	2,111
Other assets	130
Advances to and equity in joint ventures	6
Deferred tax assets	380
Total assets acquired	163,835
Accounts payable, including retainage	35,596
Accrued expenses and other current liabilities	26,507
Billings in excess of costs on long term contracts	30,548
Long term debt	30,858
Other long term liabilities	1,239
Total liabilities assumed	124,748
Net assets acquired	$ 39,087

Business Combination (Details 1

Business Combination (Details 1) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended
	Jul. 20, 2016	Sep. 30, 2016
Number of 1347 Capital common shares delivered		100,000
Fair value on July 20, 2016		$ 901
Limbach [Member]
Cash consideration paid for Limbach Facilities common shares	$ 32,396
Number of 1347 Capital common shares delivered	2,200,005
Fair value on July 20, 2016	$ 17,465
Business Acquisition, Number Of Warrants Issued	666,670
Warrants Not Settleable in Cash, Fair Value Disclosure	$ 488
Total consideration paid	$ 50,948
Limbach [Member] | Warrant [Member]
Business Acquisition, Number Of Warrants Issued	1,000,006
Warrants Not Settleable in Cash, Fair Value Disclosure	$ 599

Business Combination (Details 2

Business Combination (Details 2) - USD ($) $ in Thousands	1 Months Ended
	Jul. 20, 2016	Sep. 30, 2016
Goodwill		$ 11,861
Limbach [Member]
Total consideration paid	$ 50,948
Less, net assets acquired	39,087
Goodwill	$ 11,861

Business Combination (Details 3

Business Combination (Details 3) - USD ($) $ in Thousands	7 Months Ended	9 Months Ended
	Jul. 19, 2016	Sep. 30, 2016	Jul. 20, 2016
Limbach [Member]
Business Acquisition [Line Items]
Total	$ 21,010		$ 21,010
Trade Names [Member] | Limbach [Member]
Business Acquisition [Line Items]
Trade name	9,960
BackLog - Construction [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life		2 years 6 months
BackLog - Construction [Member] | Limbach [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets, Fair Value Disclosure	$ 5,200
Finite-Lived Intangible Asset, Useful Life	2 years 6 months
BackLog - Service [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life		1 year
BackLog - Service [Member] | Limbach [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets, Fair Value Disclosure	$ 920
Finite-Lived Intangible Asset, Useful Life	1 year
Customer Relationships - Service [Member] | Limbach [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets, Fair Value Disclosure	$ 4,930
Finite-Lived Intangible Asset, Useful Life	15 years

Business Combination (Details 4

Business Combination (Details 4) - Limbach [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Business Acquisition [Line Items]
Pro forma revenues	$ 313,280	$ 331,350
Pro forma net loss attributable to common shareholders	$ (1,741)	$ (3,614)

Business Combination (Details T

Business Combination (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		2 Months Ended	7 Months Ended	9 Months Ended
	Jul. 20, 2016	Jul. 19, 2016	Sep. 30, 2016	Jul. 19, 2016	Sep. 30, 2015
Business Acquisition [Line Items]
Business Acquisition, Goodwill, Expected Tax Deductible Amount		$ 11,900		$ 11,900
Share-based Compensation			$ 0
Selling, General and Administrative Expenses [Member]
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs			$ 100
1347 Capital Corp [Member]
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs		$ 5,900		$ 5,900
1347 Capital Corp One [Member]
Business Acquisition [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 11.50		$ 11.50
Warrant Expiration Term		5 years
1347 Capital Corp Two [Member]
Business Acquisition [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 12.50		$ 12.50
Warrant Expiration Term		7 years
Predecessor [Member]
Business Acquisition [Line Items]
Share-based Compensation		$ 1,500		$ 1,349	$ 0
Limbach [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 32,396
Limbach [Member] | Predecessor [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Description	(a) $32.4 million in cash, (b) 2,200,005 shares of Company common stock, (c) 666,670 merger warrants, each exercisable for one share of Company common stock at an exercise price of $12.50 per share, and (d) 1,000,006 additional warrants, each exercisable for one share of Company common stock at an exercise price of $11.50 per share.
Additional Cash Paid For Consideration	$ 600
Additional Share Based Compensation	600
Payments to Acquire Businesses, Gross	$ 33,000

Accounts Receivable and Allow38

Accounts Receivable and Allowance for Uncollectible Accounts (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable-trade	$ 97,963
Retainage	24,477
Allowance for uncollectible accounts	(134)
Accounts receivable-trade, net	$ 122,306
Predecessor [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable-trade		$ 70,192
Retainage		15,307
Allowance for uncollectible accounts		(142)
Accounts receivable-trade, net		$ 85,357

Intangibles (Details)

Intangibles (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Intangible Assets, Gross (Excluding Goodwill)	$ 21,010
Accumulated amortization	(1,454)
Intangible Assets, Net (Excluding Goodwill)	19,556
Goodwill	11,861
Total	31,417
Predecessor [Member]
Intangible Assets, Gross (Excluding Goodwill)		$ 0
Intangible Assets, Net (Excluding Goodwill)		0
Goodwill		0
Total		0
Customer Relationships [Member]
Finite-Lived Intangible Assets, Gross	5,200
Customer Relationships [Member] | Predecessor [Member]
Finite-Lived Intangible Assets, Gross		0
BackLog - Construction [Member]
Finite-Lived Intangible Assets, Gross	920
BackLog - Construction [Member] | Predecessor [Member]
Finite-Lived Intangible Assets, Gross		0
BackLog - Service [Member]
Finite-Lived Intangible Assets, Gross	4,930
BackLog - Service [Member] | Predecessor [Member]
Finite-Lived Intangible Assets, Gross		0
Trade Names [Member]
Trade name	$ 9,960
Trade Names [Member] | Predecessor [Member]
Trade name		$ 0

Intangibles (Details 1)

Intangibles (Details 1)	9 Months Ended
	Sep. 30, 2016
Customer Relationships - Service [Member]
Finite-Lived Intangible Assets, Amortization Method	Pattern of economic benefit
Finite-Lived Intangible Asset, Useful Life	15 years
BackLog - Construction [Member]
Finite-Lived Intangible Assets, Amortization Method	Pattern of economic benefit
Finite-Lived Intangible Asset, Useful Life	2 years 6 months
BackLog - Service [Member]
Finite-Lived Intangible Assets, Amortization Method	Straight line
Finite-Lived Intangible Asset, Useful Life	1 year

Intangibles (Details Textual)

Intangibles (Details Textual) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended
	Jul. 19, 2016	Sep. 30, 2016	Sep. 30, 2015
Amortization of Intangible Assets	$ 0	$ 1,454	$ 0
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months		3,300
Finite-Lived Intangible Assets, Amortization Expense, Year Two		3,700
Finite-Lived Intangible Assets, Amortization Expense, Year Three		1,300
Finite-Lived Intangible Assets, Amortization Expense, Year Four		600
Finite-Lived Intangible Assets, Amortization Expense, Year Five		$ 500

Debt (Details)

Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Capital leases - collateralized by vehicles, payable in monthly installments of principal, plus interest ranging from 4.9% to 5.3% through 2020	$ 3,312
Total debt	51,456
Less - Current portion	4,378
Less - Debt issuance costs	(678)	$ 0
Long-term debt	46,400
Predecessor [Member]
Capital leases - collateralized by vehicles, payable in monthly installments of principal, plus interest ranging from 4.9% to 5.3% through 2020		2,836
Total debt		33,655
Less - Current portion		2,698
Long-term debt		30,957
Line of Credit [Member]
Long-term Debt, Gross	23,250
Line of Credit [Member] | Predecessor [Member]
Long-term Debt, Gross		1,500
Subordinated Debt [Member]
Long-term Debt, Gross	13,084
Subordinated Debt [Member] | Predecessor [Member]
Long-term Debt, Gross		22,209
Loans Payable [Member]
Long-term Debt, Gross	52
Loans Payable [Member] | Predecessor [Member]
Long-term Debt, Gross		110
Revolving Credit Facility [Member]
Long-term Debt, Gross	$ 11,758
Revolving Credit Facility [Member] | Predecessor [Member]
Long-term Debt, Gross		$ 7,000

Debt (Details 1)

Debt (Details 1) $ in Thousands	Sep. 30, 2016USD ($)
2,016	$ 1,142
2,017	4,269
2,018	4,174
2,019	4,235
2,020	3,794
2021 and thereafter	33,842
Total	$ 51,456

Debt (Details 2)

Debt (Details 2)	3 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Debt Instrument, Basis Spread on Variable Rate		3.25%
Level One [Member]
Line of Credit Facility, Commitment Fee Percentage	0.50%
Level One [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	3.00%
Level One [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	4.00%
Level Two [Member]
Line of Credit Facility, Commitment Fee Percentage	0.50%
Level Two [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	2.75%
Level Two [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	3.75%
Level Three [Member]
Line of Credit Facility, Commitment Fee Percentage	0.50%
Level Three [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Level Three [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	3.50%
Level Four [Member]
Line of Credit Facility, Commitment Fee Percentage	0.50%
Level Four [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Level Four [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	3.25%

Debt (Details Textual)

Debt (Details Textual) - USD ($)	1 Months Ended	2 Months Ended	7 Months Ended	12 Months Ended
	Jul. 19, 2016	Sep. 30, 2016	Jul. 19, 2016	Dec. 31, 2015	Dec. 31, 2014	Jan. 31, 2016
Debt Instrument Interest Payment Term		13.0% payable quarterly in cash, and the Company having the option either to pay the remaining 3.0% in cash or have it deferred and capitalized into the loan balance.For the Successor period from July 20, 2016 through September 30, 2016, $84 thousand of deferred interest was expensed and added to the Subordinated Loan balance.
Debt Instrument, Convertible, Terms of Conversion Feature		Upon a Conversion Event (defined as a prepayment of more than 75% of the original principal of the loans, an acceleration, a Change of Control (as defined therein) or maturity), the Subordinated Loan holdersmay elect to receive, in satisfaction of all or a portion of the outstanding principal of theSubordinated Loan (which constitutes the deferred interest portion of the loan), the number of shares of Limbach common stock equal to the deferred interest portion of the loan divided by $10.00 per share (the Conversion Shares). TheSubordinated Loan holders may further elect to be paid entirely in Limbach stock or to receive a cash payment equal to the deferred interest portion of the loan being converted, plus shares of Limbach stock determined by a formula equal to the Conversion Shares, minus the Liquidation Shares (defined as the portion of the deferred interest portion of the loan being converted, divided by the five-day weighted trading average of a share of Limbach Stock for the five Business Days preceding the trigger date). Upon a Conversion Event, thesubordinateddebt holderswill have registration rights with respect to such shares, including one demand registration right and usual and customary piggy-back registration rights, pursuant to a registration rights agreement.
Prepayment Fees Percentage		3.00%
Line of Credit Facility, Maximum Borrowing Capacity		$ 30,000,000				$ 7.5
Debt Instrument, Basis Spread on Variable Rate				3.25%
Line of Credit Facility, Current Borrowing Capacity						5.5
Line of Credit Facility, Remaining Borrowing Capacity						2
Debt Instrument, Description of Variable Rate Basis				Libor plus 3.25	.
London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Description of Variable Rate Basis				3.49% assuming 30-day Libor
Financial Standby Letter of Credit [Member]
Long-term Debt, Gross	$ 3,400,000		$ 3,400,000
Subordinated Debt [Member]
Debt Instrument, Face Amount		$ 13,000,000
Debt Instrument, Maturity Date		Jul. 20, 2022
Debt Instrument, Interest Rate, Stated Percentage		16.00%
Debt Instrument, Increase, Accrued Interest		$ 84,000
Payment in Kind (PIK) Note [Member]
Debt Instrument, Interest Rate, Stated Percentage	13.00%		13.00%
Predecessor [Member]
Prepayment Fees Percentage			3.00%
Revolving Credit Facility [Member]
Debt Instrument, Payment Terms		Commencing with the fiscal year ending December 31, 2017, the Company will be required to remit an amount equal to 50% of the excess cash flow (as defined in theCredit Agreement) of the Company, which percentage will be reduced based on the Senior Leverage Ratio (as defined therein).
Line of Credit Facility, Maximum Borrowing Capacity	$ 18,000,000	$ 9,900,000	$ 18,000,000
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.40%
Long-term Debt, Gross		11,758,000
Debt Instrument, Description of Variable Rate Basis				Libor plus 2.75%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Description of Variable Rate Basis				2.99% assuming 30-day Libor
Revolving Credit Facility [Member] | Predecessor [Member]
Long-term Debt, Gross				$ 7,000,000
Senior Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity						$ 35
Letter of Credit [Member]
Long-term Debt, Gross		$ 3,400,000
Senior Credit Facility Agreement [Member] | Loans Payable [Member]
Debt Instrument, Maturity Date		Jul. 20, 2021
Debt Instrument Interest Payment Term		900,000

Equity (Details)

Equity (Details)	1 Months Ended
	Jul. 20, 2016$ / shares
Affiliates [Member]
Current stock price	$ 7.66
Non-Affiliates [Member]
Current stock price	9.01
12.50 Merger Warrants [Member] | Affiliates [Member]
Current stock price	7.66
Exercise price	$ 12.50
Risk-free rate	1.27%
Expected term (in years)	7 years
Expected volatility	20.00%
Expected dividend yield	0.00%
12.50 Merger Warrants [Member] | Non-Affiliates [Member]
Current stock price	$ 9.01
Exercise price	$ 12.50
Risk-free rate	1.27%
Expected term (in years)	7 years
Expected volatility	20.00%
Expected dividend yield	0.00%
11.50 Merger Warrants [Member] | Affiliates [Member]
Current stock price	$ 7.66
Exercise price	$ 11.50
Risk-free rate	1.15%
Expected term (in years)	5 years
Expected volatility	20.00%
Expected dividend yield	0.00%
11.50 Merger Warrants [Member] | Non-Affiliates [Member]
Current stock price	$ 9.01
Exercise price	$ 11.50
Risk-free rate	1.15%
Expected term (in years)	5 years
Expected volatility	20.00%
Expected dividend yield	0.00%

Equity (Details Textual)

Equity (Details Textual) - $ / shares	1 Months Ended
	Jul. 20, 2016	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014	Jul. 31, 2014	Jul. 15, 2014
Common Stock, Shares Authorized		100,000,000
Common Stock, Par or Stated Value Per Share		$ 0.0001
Preferred Stock, Shares Authorized		1,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.0001
Common Stock, Shares, Issued		5,927,818
Preferred Stock, Shares Issued		400,000
Common Stock, Shares, Outstanding		5,927,818
Preferred Stock, Shares Outstanding		400,000
Class of Warrant or Right, Outstanding		4,665,676			4,798,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					479,800
Stock Issued During Period, Shares, New Issues	2,200,005
Affiliates [Member]
Common Stock, Par or Stated Value Per Share	$ 7.66
Common Stock, Shares, Outstanding	1,743,000
Non Affiliates [Member]
Common Stock, Par or Stated Value Per Share	$ 9.01
Common Stock, Shares, Outstanding	457,005
Public warrants [Member]
Class of Warrant or Right, Outstanding		4,600,000
Sponsor Warrants [Member]
Class of Warrant or Right, Outstanding		198,000
Class of Warrant or Right, Exercise Price of Warrants or Rights For Half Share		5.75
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 11.50
Fifteen Dollar Exercise Price Warrants [Member]
Class of Warrant or Right, Outstanding		600,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 15
Merger Warrants [Member]
Class of Warrant or Right, Outstanding		666,670
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 12.50
Business Acquisition, Number Of Warrants Issued	666,670
Merger Warrants [Member] | Affiliates [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 12.50
Business Acquisition, Number Of Warrants Issued	529,101
Warrant Expiration Term	7 years
Class Of Warrant Or Right, Warrants Par Value	$ 0.63
Merger Warrants [Member] | Non Affiliates [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 12.50
Business Acquisition, Number Of Warrants Issued	137,569
Warrant Expiration Term	7 years
Class Of Warrant Or Right, Warrants Par Value	$ 1.13
Additional Merger Warrants [Member]
Class of Warrant or Right, Outstanding		1,000,006
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 11.50
Business Acquisition, Number Of Warrants Issued	1,000,006
Additional Merger Warrants [Member] | Affiliates [Member]
Class of Warrant or Right, Outstanding	793,651
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 11.50
Warrant Expiration Term	5 years
Class Of Warrant Or Right, Warrants Par Value	$ 0.50
Additional Merger Warrants [Member] | Non Affiliates [Member]
Class of Warrant or Right, Outstanding	206,355
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 11.50
Warrant Expiration Term	5 years
Class Of Warrant Or Right, Warrants Par Value	$ 0.98
Predecessor [Member] | Public warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 15
Predecessor [Member] | Sponsor Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 15
Capital Unit, Class A [Member] | Predecessor [Member]
Common Unit, Authorized			10,000,000
Common Unit, Issued			10,000,000
Common Unit, Outstanding			10,000,000
Capital Unit Class C [Member] | Predecessor [Member]
Common Unit, Authorized				2,000,000
Convertible Common Stock [Member]
Common Stock, Shares, Issued		5,948,000
Common Stock, Shares, Outstanding		5,948,000

Cumulative Redeemable Convert48

Cumulative Redeemable Convertible Preferred Stock (Details Textual) - $ / shares	2 Months Ended	3 Months Ended
	Sep. 30, 2016	Jun. 30, 2016
Preferred Stock, Shares Authorized	1,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.0001
Redeemable Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized	1,000,000
Convertible Preferred Stock, Terms of Conversion	Each share of Preferred Stock may be converted (at the holders election) into 2.00 shares of the Companys common stock (as may be adjusted for any stock splits, reverse stock splits or similar transactions), representing a conversion price of $12.50 per share
Preferred Stock, Dividend Payment Terms	preferential dividends at a rate of: (i) 8% per annum in years one through three from issuance; (ii) 10% per annum in years four through five from issuance; and (iii) 12% per annum thereafter, payable in equal quarterly installments.
Preferred Stock, Redemption Terms	In the event of liquidation, dissolution or winding up, the holders of the Preferred Stock will be entitled to receive $25.00 per share of Preferred Stock, plus accrued but unpaid dividends thereon, whether declared or not, before any amount is paid or any assets are distributed to holders of junior capital stock.
Preferred Stock, Par or Stated Value Per Share	$ 25
Series A Preferred Stock [Member]
Stock Issued During Period, Shares, Acquisitions		400,000

Income Taxes (Details)

Income Taxes (Details) $ in Thousands	2 Months Ended
	Sep. 30, 2016USD ($)
Current
U.S. Federal	$ 319
State and local	71
Total current	390
Deferred tax benefit
U.S. Federal	(2,667)
State and local	0
Total deferred tax benefit	(2,667)
Provision (benefit) for income taxes	$ (2,277)

Income Taxes (Details 1)

Income Taxes (Details 1) $ in Thousands	Sep. 30, 2016USD ($)
Deferred tax assets
Accrued expenses	$ 476
Allowance for doubtful accounts	126
Intangibles	456
Goodwill	6,712
Startup costs	180
Total deferred tax assets	7,950
Deferred tax liabilities
Fixed assets	(4,902)
Total deferred tax liabilities	(4,902)
Net deferred tax asset	$ 3,048

Income Taxes (Details 2)

Income Taxes (Details 2)	2 Months Ended
	Sep. 30, 2016
Federal statutory income tax rate	34.00%
State income taxes, net of federal tax effect	4.60%
Change in valuation allowance	372.80%
Nondeductible expenses	(46.80%)
Effective tax rate	364.60%

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($) $ in Thousands	2 Months Ended	7 Months Ended	9 Months Ended
	Sep. 30, 2016	Jul. 19, 2016	Sep. 30, 2015
Deferred Tax Assets, Net of Valuation Allowance	$ 7,950
Deferred Income Tax Expense (Benefit)	$ (2,667)
Effective Income Tax Rate Reconciliation, Percent	364.60%
Predecessor [Member]
Deferred Tax Assets, Net of Valuation Allowance		$ 2,300
Deferred Income Tax Expense (Benefit)		$ 0	$ 0

Operating Segments (Details)

Operating Segments (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended
	Jul. 19, 2016	Sep. 30, 2016	Sep. 30, 2015	Jul. 19, 2016	Sep. 30, 2015
Total revenue		$ 91,889
Total gross profit		12,071
Total selling, general and administrative expenses		10,207
Amortization of intangibles	$ 0	1,454	$ 0
Operating income (loss)	(745)	410	2,312
Depreciation and amortization		2,789
Predecessor [Member]
Total revenue	26,924		82,899	$ 221,391	$ 239,570
Total gross profit	3,154		11,519	28,480	32,250
Total selling, general and administrative expenses	3,899		9,207	24,015	27,454
Amortization of intangibles	0		0	0	0
Operating income (loss)	(745)		2,312	4,465	4,796
Depreciation and amortization	149		594	1,582	1,852
Construction [Member]
Total revenue		73,917
Total gross profit		8,049
Total selling, general and administrative expenses		4,399
Depreciation and amortization		767
Construction [Member] | Predecessor [Member]
Total revenue	24,150		66,739	183,100	194,284
Total gross profit	2,639		8,015	20,300	22,137
Total selling, general and administrative expenses	1,149		4,981	11,680	14,982
Depreciation and amortization	93		360	953	1,095
Service
Total revenue		17,972
Total gross profit		4,022
Total selling, general and administrative expenses		2,431
Depreciation and amortization		378
Service | Predecessor [Member]
Total revenue	2,774		16,160	38,291	45,286
Total gross profit	515		3,504	8,180	10,113
Total selling, general and administrative expenses	563		2,419	6,302	7,452
Depreciation and amortization	26		125	333	378
Corporate [Member]
Total selling, general and administrative expenses		3,377
Depreciation and amortization		$ 1,644
Corporate [Member] | Predecessor [Member]
Total selling, general and administrative expenses	2,187		1,807	6,033	5,020
Depreciation and amortization	$ 30		$ 109	$ 296	$ 379

Operating Segments (Details Tex

Operating Segments (Details Textual)	2 Months Ended
	Sep. 30, 2016
Customer Concentration Risk [Member] | Sales Revenue, Net [Member]
Concentration Risk, Percentage	17.00%

Backlog (Details Textual)

Backlog (Details Textual) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Construction [Member]
Estimated Revenue From Uncompleted Contract	$ 402
Construction [Member] | Predecessor [Member]
Estimated Revenue From Uncompleted Contract		$ 355.4
Service [Member]
Estimated Revenue From Uncompleted Contract	$ 48.1
Service [Member] | Predecessor [Member]
Estimated Revenue From Uncompleted Contract		$ 22.7

Related-Party Transactions (Det

Related-Party Transactions (Details Textual) - USD ($) $ in Thousands	1 Months Ended		2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended	12 Months Ended
	Jul. 20, 2016	Jul. 19, 2016	Sep. 30, 2016	Sep. 30, 2015	Jul. 19, 2016	Sep. 30, 2015	Dec. 31, 2015
Subordinated Debt [Member]
Debt Instrument, Interest Rate, Stated Percentage			16.00%
Repayments of Subordinated Debt			$ 23,600
Predecessor [Member]
Related Party Transaction, Expenses from Transactions with Related Party		$ 71		$ 300	$ 671	$ 900
Limbach Management Holding Company, LLC [Member]
Repayments of Related Party Debt	$ 1,000
Limbach Management Holding Company, LLC [Member] | Predecessor [Member]
Proceeds from Contributed Capital		$ 4,000
Debt Instrument, Interest Rate, Stated Percentage		6.00%			6.00%
Revenue from Related Parties							$ 50
Limbach Management Holding Company, LLC [Member] | Predecessor [Member] | Notes Payable, Other Payables [Member]
Proceeds from Contributed Capital		$ 1,000
FdG Associates LLC [Member] | Predecessor [Member]
Revenue from Related Parties							250
Due to Related Parties							250
LMHC [Member] | Predecessor [Member]
Due to Related Parties							$ 50

Commitments and Contingencies57

Commitments and Contingencies (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current liability - workers' compensation and general liability	$ 339
Current liability - medical and dental	310
Non-current liability	616
Total liability	165,024
Restricted cash	$ 63
Predecessor [Member]
Current liability - workers' compensation and general liability		$ 619
Current liability - medical and dental		259
Non-current liability		531
Total liability		119,120
Restricted cash		$ 63

Commitments And Contingencies58

Commitments And Contingencies (Details Textual) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	7 Months Ended
	Sep. 30, 2016	Sep. 30, 2016	Jul. 19, 2016
Operating Leases, Rent Expense		$ 700
Payment To Acquire Workers' Compensation And General Liability Insurance	$ 250
Surety Bond [Member]
Long-term Debt	166,600	166,600
Energy Contracts [Member]
Other Commitments, Future Minimum Payments, Remainder of Fiscal Year	300	300
Other Commitment, Due in Next Twelve Months	300	300
Other Commitment, Due in Second Year	$ 200	200
Predecessor [Member]
Operating Leases, Rent Expense		$ 200	$ 1,700