Limbach (LMB) 10-Q 15 May 17 2017 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 12, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
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		7,454,602

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 6,291	$ 7,406
Restricted cash	113	113
Accounts receivable, net	107,475	113,972
Costs and estimated earnings in excess of billings on uncompleted contracts	29,722	31,959
Other current assets	4,442	1,733
Total current assets	148,043	155,183
Property and equipment, net of accumulated depreciation of $4.2 million and $2.6 million at March 31, 2017 and December 31, 2016, respectively	17,881	18,541
Intangible assets, net	16,799	17,807
Goodwill	10,488	10,488
Deferred tax asset	5,350	4,268
Other assets	558	588
Total assets	199,119	206,875
Current liabilities
Current portion of long-term debt	5,989	4,476
Accounts payable, including retainage	53,837	57,034
Billings in excess of costs and estimated earnings on uncompleted contracts	34,115	39,190
Accrued expenses and other current liabilities	21,074	26,029
Total current liabilities	115,015	126,729
Long-term debt	26,772	21,507
Other long-term liabilities	722	817
Total liabilities	142,509	149,053
Commitments and contingencies
Redeemable convertible preferred stock, net, par value $0.0001, 1,000,000 shares authorized, 400,000 issued and outstanding at March 31, 2017 and December 31, 2016, respectively ($10,569 and $10,365 redemption value at March 31, 2017 and December 31, 2016, respectively)	10,614	10,374
STOCKHOLDERS’ EQUITY
Common stock, $.0001 par value; 100,000,000 shares authorized, 7,454,491 issued and outstanding at March 31, 2017 and December 31, 2016, respectively	1	1
Additional paid-in capital	55,162	55,162
Accumulated deficit	(9,167)	(7,715)
Total stockholders’ equity	45,996	47,448
Total liabilities and stockholders’ equity	$ 199,119	$ 206,875

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 4,200	$ 2,600
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares, issued	7,454,491	7,454,491
Common stock, shares, outstanding	7,454,491	7,454,491
Redeemable Preferred Stock [Member]
Temporary Equity, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Temporary Equity, Shares Authorized	1,000,000	1,000,000
Temporary Equity, Shares Issued	400,000	400,000
Temporary Equity, Shares Outstanding	400,000	400,000
Temporary Equity, Aggregate Amount of Redemption Requirement	$ 10,569	$ 10,365

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenue	$ 115,190
Cost of revenue	101,421
Gross profit	13,769
Operating expenses:
Selling, general and administrative expenses	14,567
Amortization of intangibles	1,008
Total operating expenses	15,575
Operating income (loss)	(1,806)
Other income (expenses):
Interest income (expense), net	(454)
Gain (loss) on sale of property and equipment	(37)
Total other expenses	(491)
Income (loss) before income taxes	(2,297)
Income tax benefit	1,083
Net income (loss)	(1,214)
Dividends on cumulative redeemable convertible preferred stock	238
Net loss attributable to Limbach Holdings, Inc. common stockholders	$ (1,452)
Basic earnings (loss) per share for common stock:
Net loss attributable to Limbach common stockholders	$ (0.19)
Diluted earnings (loss) per share for common stock:
Net loss attributable to Limbach common stockholders	$ (0.19)
Weighted average number of shares outstanding:
Basic	7,454,491
Diluted	7,454,491
Predecessor [Member]
Revenue		$ 97,819
Cost of revenue		85,678
Gross profit		12,141
Operating expenses:
Selling, general and administrative expenses		9,841
Amortization of intangibles		0
Total operating expenses		9,841
Operating income (loss)		2,300
Other income (expenses):
Interest income (expense), net		(835)
Gain (loss) on sale of property and equipment		4
Total other expenses		(831)
Income (loss) before income taxes		1,469
Income tax benefit		0
Net income (loss)		1,469
Dividends on cumulative redeemable convertible preferred stock		0
Predecessor [Member] | Member Units [Member]
Other income (expenses):
Net loss attributable to Limbach Holdings, Inc. common stockholders		$ 1,469

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Stockholders' Equity - 3 months ended Mar. 31, 2017 - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Earnings (Deficit) [Member]
Beginning Balance at Dec. 31, 2016	$ 47,448	$ 1	$ 55,162	$ (7,715)
Beginning Balance (in shares) at Dec. 31, 2016		7,454,491
Dividends on redeemable convertible preferred stock	(238)			(238)
Net loss	(1,214)			(1,214)
Ending Balance at Mar. 31, 2017	$ 45,996	$ 1	$ 55,162	$ (9,167)
Ending Balance (in shares) at Mar. 31, 2017		7,454,491

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net income (loss)	$ (1,214)
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization	2,646
Allowance for doubtful accounts	266
Capitalized deferred interest on subordinated debt	0
Amortization of debt issuance costs	45
Deferred tax benefit	(1,083)
Accretion of preferred stock discount to redemption value	2
(Gain) loss on sale of property and equipment	37
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable	6,231
(Increase) decrease in costs and estimated earnings in excess of billings on uncompleted contracts	2,237
(Increase) decrease in other current assets	(573)
(Increase) decrease in other assets	0
Increase (decrease) in accounts payable	(3,197)
Increase (decrease) in billings in excess of costs and estimated earnings on uncompleted contracts	(5,075)
Increase (decrease) in accrued expenses and other current liabilities	(4,955)
Increase (decrease) in other long-term liabilities	(94)
Net cash used in operating activities	(4,727)
Cash flows from investing activities:
Proceeds from sale of property and equipment	7
Purchase of property and equipment	(630)
Net cash used in investing activities	(623)
Cash flows from financing activities:
Proceeds from revolving credit facility	0
Payments on revolving credit facility	0
Payments on Credit Agreement term loan	(750)
Proceeds from Credit Agreement revolver	13,034
Payments on Credit Agreement revolver	(7,034)
Payments on term loan	(20)
Payments on insurance financed premium	(591)
Payments on capital leases	(404)
Net cash provided by financing activities	4,235
Decrease in cash and cash equivalents	(1,115)
Cash and cash equivalents, beginning of period	7,406
Cash and cash equivalents, end of period	6,291
Noncash investing and financing transactions:
Property and equipment acquired financed with capital leases	393
Insurance financed premium	2,135
Interest paid	409
Predecessor [Member]
Cash flows from operating activities:
Net income (loss)		$ 1,469
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization		694
Allowance for doubtful accounts		22
Capitalized deferred interest on subordinated debt		729
Amortization of debt issuance costs		0
Deferred tax benefit		0
Accretion of preferred stock discount to redemption value		0
(Gain) loss on sale of property and equipment		(4)
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable		(6,075)
(Increase) decrease in costs and estimated earnings in excess of billings on uncompleted contracts		(1,536)
(Increase) decrease in other current assets		(82)
(Increase) decrease in other assets		(115)
Increase (decrease) in accounts payable		(4,919)
Increase (decrease) in billings in excess of costs and estimated earnings on uncompleted contracts		5,258
Increase (decrease) in accrued expenses and other current liabilities		(2,679)
Increase (decrease) in other long-term liabilities		227
Net cash used in operating activities		(7,011)
Cash flows from investing activities:
Proceeds from sale of property and equipment		4
Purchase of property and equipment		(746)
Net cash used in investing activities		(742)
Cash flows from financing activities:
Proceeds from revolving credit facility		23,533
Payments on revolving credit facility		(21,033)
Payments on Credit Agreement term loan		0
Proceeds from Credit Agreement revolver		0
Payments on Credit Agreement revolver		0
Payments on term loan		(526)
Payments on insurance financed premium		0
Payments on capital leases		(307)
Net cash provided by financing activities		1,667
Decrease in cash and cash equivalents		(6,086)
Cash and cash equivalents, beginning of period		6,107
Cash and cash equivalents, end of period		21
Noncash investing and financing transactions:
Property and equipment acquired financed with capital leases		500
Insurance financed premium		0
Interest paid		119
Limbach Holdings, Inc [Member]
Cash flows from financing activities:
Cash and cash equivalents, beginning of period	$ 7,406
Limbach Holdings, Inc [Member] | Predecessor [Member]
Cash flows from financing activities:
Cash and cash equivalents, beginning of period		$ 0

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows (Parenthetical) $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)
Dividends, Preferred Stock	$ 238
Convertible Preferred Stock [Member]
Dividends, Preferred Stock	$ 200

Organization and Plan of Busine

Organization and Plan of Business Operations	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1 — Organization and Plan of Business Operations Limbach Holdings, Inc. (the “Company” or “Successor”), formerly known as 1347 Capital Corp. (“1347 Capital”), is a Delaware corporation headquartered in Pittsburgh, Pennsylvania. The Company’s Condensed Consolidated Financial Statements include the accounts of Limbach Holdings, Inc. and its wholly owned subsidiaries, including Limbach Holdings LLC (“LHLLC”), Limbach Facility Services LLC, Limbach Company LLC, Limbach Company LP, Harper Limbach LLC and Harper Limbach Construction LLC. 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 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.), LHLLC and F d 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. Emerging Growth Company Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 2 — Significant Accounting Policies Predecessor and Successor Financial Statements The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with instructions to the Quarterly Report on Form 10-Q and Rule 8-03 of Regulation S-X for smaller reporting companies. Consequently, certain information and note disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. Readers of this report should refer to the consolidated financial statements and the notes thereto included in our latest Annual Report on Form 10-K filed with the Securities and Exchange Commission (“SEC”). As a result of the Business Combination, the Company was the acquirer for accounting purposes and LHLLC was 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 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 date 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 Company’s accompanying Condensed Consolidated Balance Sheets are presented for the Successor periods as of March 31, 2017 and December 31, 2016, and its Statements of Operations and Cash Flows are presented for the post-acquisition period from January 1, 2017 through March 31, 2017 (Successor) and the pre-acquisition period from January 1, 2016 through March 31, 2016 (Predecessor). For the Condensed Consolidated Statement of Stockholders’ Equity, the Successor results reflect the stockholders’ equity balance of the Company from January 1, 2017 through March 31, 2017 and December 31, 2016. 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 minimis. The accompanying interim Condensed Consolidated Balance Sheet as of March 31, 2017, the Condensed Consolidated Statements of Operations, Condensed Consolidated Statement of Stockholders’ 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 GAAP. In our opinion, the accompanying unaudited consolidated financial statements contain all adjustments (consisting only of a normal recurring nature) necessary for a fair statement of the Company’s financial position as of March 31, 2017, and its results of operations and its cash flows for the three months ended March 31, 2017 (Successor) and March 31, 2016 (Predecessor). The results for the three months ended March 31, 2017 are not necessarily indicative of the results to be expected for the year ending December 31, 2017. The Successor Condensed Consolidated Balance Sheet as of December 31, 2016 was derived from audited financial statements, but does not contain all of the footnote disclosures from the annual financial statements. 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 LHLLC and its subsidiaries. All intercompany balances and transactions have been eliminated. Cash and cash equivalents consist principally of currency on hand, demand deposits at commercial banks, and liquid investment funds having maturity of three months or less at the time of purchase. The Company maintains demand accounts at several domestic banks. From time to time, account balances have exceeded the maximum available Federal Deposit Insurance Corporation (FDIC) coverage limit. Restricted cash is cash held at a commercial bank in an imprest account held for the purpose of funding workers’ compensation and general liability claims against the Company. This amount is replenished either when depleted or at the beginning of each month. Accounts receivable includes amounts billed to customers under retention provisions in construction contracts. Such provisions are standard in the Company’s industry and usually allow for a small portion of progress billings or the contract price, typically 10%, to be withheld by the customer until after the Company has completed work on the project. Based on the Company’s experience with similar contracts in recent years, billings for such retention balances at each balance sheet date are finalized and collected after project completion. Generally, unbilled amounts will be billed and collected within one year. The carrying value of the receivables, net of the allowance for doubtful accounts, represents their estimated net realizable value. Management provides for probable uncollectible accounts through a charge to earnings and a credit to the valuation account based on its assessment of the current status of individual accounts, type of service performed, and current economic conditions. Balances that are still outstanding after management has used reasonable collection efforts are written off through a charge to the valuation allowance and an adjustment of the account receivable. 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 values at completion, including revenue for additional work on which the contract value 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. The Company recognizes revenues from its service segment 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 performed 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 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. 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 process. The Company has not yet adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2017-04, “Intangibles-Goodwill and Other – Simplifying the Test for Goodwill Impairment”. See Note 3 – Accounting Standards in the Notes to Condensed Consolidated Financial Statements. “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 Condensed Consolidated Statements of Operations. 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. Property and Equipment, net Property and equipment, including purchases financed through capital leases, are recorded at cost and depreciated on a straight-line basis over their estimated useful lives. For buildings and leasehold improvements, the Company’s useful lives range from 5 40 1 10 Deferred financing costs representing third-party, 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. 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 ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs”. Debt issuance costs related to revolving credit facilities are capitalized and reflected as an Other asset. Successor Upon approval of the Business Combination, the Company adopted the Limbach Holdings, Inc. 2016 Omnibus Incentive Plan (the “2016 Plan”). Certain employees, directors and consultants are eligible to be granted awards under the 2016 Plan, other than incentive stock options, which may be granted only to employees. Successor has reserved 800,000 Predecessor The Company measured future compensation expense for all stock options and warrants based on the fair value of the awards at the grant date using the Black-Scholes option pricing model. The Company’s Predecessor stock options could only be exercised in connection with a change in control of the Company, consummation of an initial public offering, or dissolution of the Company, as defined by the agreement. Successor For interim periods, the provision for income taxes (including federal, state, local and foreign taxes) is calculated based on the estimated annual effective tax rate. The Company accounts for income taxes in accordance with Accounting Standards Codification (“ASC”) 740, 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 tax rates are recorded to deferred tax assets and liabilities and reflected in the provision for income taxes during the period that includes the enactment date. 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 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 as income tax expense and liabilities 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. 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. Predecessor The Predecessor was 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. Accounting guidance defines fair value as the exit price associated with the sale of an asset or transfer of a liability in an orderly transaction between market participants at the measurement date. Under this guidance, valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. In addition, this guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The Company classifies and discloses assets and liabilities carried at fair value in one of the following three categories: • Level 1 — quoted prices (unadjusted) in active markets for identical assets and liabilities; • Level 2 — inputs other than quoted prices included within Level 1 that are observable, either directly or indirectly, or can be corroborated by observable market data for substantially the full term of the assets or liabilities; 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 and accounts payable consist primarily of instruments without extended maturities, which approximate fair value primarily due to their short-term maturities and low risk of counterparty default. As of March 31, 2017, the Company determined the fair value of its senior credit facility term loan 21.8 6.0 The Company’s cumulative redeemable convertible preferred stock is classified as temporary equity and is shown net of issuance costs. Unpaid cumulative preferred dividends are compounded and accumulated at each quarterly dividend date and presented within the carrying value of the preferred stock. As of March 31, 2017 and December 31, 2016, the difference between carrying value and redemption value is due to the issuance costs and the difference between the accrual of dividends using the straight-line method and the actual dividend amount. On the six-year anniversary of its issuance, the preferred stock is to be redeemed by the Company. As of such date, the carrying value will equal its redemption value. Successor 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. Income (loss) 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 and unit purchase options (“UPOs”), 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. The computation of diluted EPS for the Successor for the three months ended March 31, 2017 excluded 800,000 680,607 6,913 17,100 Warrants to purchase 600,000 15.00 July 20, 2023 For the Three months ended (in thousands, except per share amounts) March 31, 2017 EPS numerator: Net loss $ (1,214) Less: Undistributed preferred stock dividends (238) Net loss attributable to Limbach Holdings, Inc. common stockholders $ (1,452) EPS denominator: Weighted average shares outstanding – basic 7,455 Impact of dilutive securities - Weighted average shares outstanding – diluted 7,455 Basic EPS attributable to common stockholders: Net loss attributable to Limbach Holdings, Inc. common stockholders $ (0.19) Diluted EPS attributable to common stockholders: Net loss attributable to Limbach Holdings, Inc. common stockholders $ (0.19) 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. The Company manages and measures performance of its business in two distinct operating segments: Construction and Service. The significant accounting policies described in this note are utilized within our segment reporting. 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 branches 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. 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 Company’s corporate management of debt service, including interest.

Accounting Standards

Accounting Standards	3 Months Ended
	Mar. 31, 2017
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	Note 3 – Accounting Standards 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 (“EGC”) 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. In December 2016, the FASB issued ASU 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers” intended to clarify the codification or to correct unintended application of guidance which clarifies the definition of loan guarantee fees, what should be considered in contract costs impairment testing, a requirement that provisions for losses on construction-type and production-type contracts be determined at the least at the contract level, exclusion of insurance contracts from scope, specific disclosures regarding remaining performance obligations, disclosure of prior-period performance obligations and gives an example of contract modifications. 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 has not yet commenced its analysis of this standard or selected the basis on which it will be applied, and therefore cannot estimate the impact of its adoption on the 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. Earlier application is permitted. The Company has not yet commenced its analysis of this standard and therefore cannot estimate 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. Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. An entity that elects early adoption must adopt all of the amendments in the same period. The amendments in this Update should be applied using a retrospective transition method to each period presented. The Company is currently evaluating this standard to determine the impact of its adoption on the Condensed Consolidated Financial Statements. In November 2016, the FASB issued ASU 2016-18, “Statement of Cash Flows: Restricted Cash” to address diversity in practice in the classification and presentation of changes in restricted cash on 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 beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the year that includes that interim period. The Company is currently evaluating this standard to determine the impact on the Consolidated Financial Statements. In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The amendments provide a screen to determine when a set of assets and activities is not a business. If the screen is not met, the amendments require further consideration of inputs, substantive processes and outputs to determine whether the transaction is an acquisition of a business. This guidance is effective for financial statements issued for annual periods beginning after December 15, 2018, and for interim periods within annual periods beginning after December 15, 2019. The amendments in this update are to be applied prospectively on or after the effective date. The Company is currently evaluating this standard to determine the impact on its Consolidated Financial Statements. Also, in January 2017, the FASB issued ASU 2017-03, “Accounting Changes and Error Corrections (Topic 250) and Investments–Equity Method and Joint Ventures (Topic 323)” which applies to ASU 2014-09 and ASU 2016-02 and provides an SEC staff view that a Company evaluate ASUs not yet adopted to determine the appropriate financial statement disclosures about the potential material impacts of those ASUs on the financial statements when adopted in a future period according to Staff Accounting Bulletin (“SAB”) Topic 11.M. If the Company does not know or cannot reasonably estimate the impact that adoption of the ASU is expected to have on the financial statements, a statement should be made to that effect and additional qualitative financial statement disclosures should be made to assist the financial statement reader in assessing the significance of the impact that the standard will have on the financial statements when adopted. This guidance was effective upon issuance and has been adopted. In January 2017, the FASB issued ASU 2017-04, “Intangibles–Goodwill and Other - Simplifying the Test for Goodwill Impairment” to address the cost and complexity of the goodwill impairment test which resulted in the elimination of Step 2 from the goodwill impairment test. Step 2 measured a goodwill impairment loss by comparing the implied fair value of goodwill by assigning fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. Rather, the Company would be required to do its annual and interim goodwill impairment tests by comparing the fair value of the reporting unit with its carrying amount and to recognize an impairment charge for the amount by which the carrying amount is greater than the reporting unit’s fair value, not to exceed the total amount of goodwill allocated to that reporting unit. Income tax effects measuring the goodwill impairment loss, if applicable, from any tax deductible goodwill on the carrying amount on the reporting unit should also be considered. The guidance is effective for financial statements issued for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2021. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The amendments in this this Update should be applied on a prospective basis along with a disclosure of the nature and reason for the change in accounting principle upon transition upon initial adoption. The Company is currently evaluating this standard to determine the impact on the Consolidated Financial Statemen

Business Combination

Business Combination	3 Months Ended
	Mar. 31, 2017
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	Note 4 – Business Combination On July 20, 2016, pursuant to the Merger Agreement, a wholly owned subsidiary of the Company merged with and into LHLLC in a transaction accounted for as a business combination. Following this transaction, 1347 Capital changed its name to Limbach Holdings, Inc. LHLLC’s equity holders and option holders received consideration comprised of (a) $32.4 million in cash, (b) 2,200,005 666,670 1,000,006 0.6 0.6 33.0 As part of the consideration in the Business Combination, the Company issued equity securities to LHLLC’s equity holders pursuant to an effective registration statement (common stock and Merger Warrants) and pursuant to a private placement (Additional Merger Warrants) under Section 4(a)(2) of the Securities Act of 1933, as amended (“Securities Act”). Securities Act restrictions on the resale of such securities constitute a security-specific restriction under fair value guidance; 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 federal securities laws incorporate a price adjustment to the market price. As of (in thousands) July 20, 2016 Cash and cash equivalents $ 238 Restricted cash 63 Accounts receivable 80,930 Property and equipment 20,990 Intangible assets 20,910 Costs and estimated earnings in excess of billings on uncompleted contracts 38,215 Other current assets 2,272 Other assets 130 Advances to and equity in joint ventures, net 6 Deferred tax assets 380 Total assets acquired 164,134 Accounts payable, including retainage 35,596 Accrued expenses and other current liabilities 26,507 Billings in excess of costs on and estimated earnings on uncompleted contracts 30,068 Long-term debt 30,858 Other long term liabilities 645 Total liabilities assumed 123,674 Net assets acquired $ 40,460

Accounts Receivable and Allowan

Accounts Receivable and Allowance for Doubtful Accounts	3 Months Ended
	Mar. 31, 2017
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 5 – Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable and the allowance for uncollectible accounts are comprised of the following: Successor ( in thousands March 31, 2017 December 31, 2016 Accounts receivable – trade $ 82,901 $ 90,296 Retainage 25,054 23,868 Allowance for doubtful accounts (480) (192) Accounts receivable, net of allowance for doubtful accounts $ 107,475 $ 113,972

Contracts in Progress

Contracts in Progress	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Contracts In Progress [Text Block]	Note 6 – Contracts in Progress Successor (in thousands) March 31, 2017 December 31, 2016 Revenue earned on uncompleted contracts $ 520,565 $ 532,549 Less: Billings to date (524,958) (539,780) Net overbilling $ (4,393) (7,231) The above is reflected in the accompanying condensed consolidated balance sheets as follows: Costs and estimated earnings in excess of billing on uncompleted contracts 29,722 31,959 Billings in excess of costs and estimated earnings on uncompleted contracts (34,115) (39,190) Net overbilling $ (4,393) $ (7,231) Accounts payable includes retainage due to subcontractors totaling $ 9.3 8.9 The Company has asserted claims and may have unapproved change orders on certain construction projects. These occur typically as a result of scope changes and project delays. Management evaluates these items and estimates the recoverable amounts if this occurs. If significant, these recoverability estimates are evaluated to determine the net realizable value. If additional amounts are recovered, additional contract revenue would be recognized. Successor As of As of March 31, 2017 December 31, 2016 (in thousands) Gross amount of unresolved change orders and claims $ 7,463 $ 7,932 Valuation allowance - - Net amount of unresolved change orders and claims $ 7,463 $ 7,932 The Company anticipates that the majority of such amounts will be earned as revenue within one year.

Intangibles

Intangibles	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	Note 7 – Intangibles Goodwill was $ 10.5 Successor Gross Net intangible carrying Accumulated assets, excluding (in thousands) amount amortization goodwill March 31, 2017 Amortized intangible assets: Backlog – Construction $ 4,830 $ (2,746) $ 2,084 Backlog – Service 880 (615) 265 Customer Relationships - Service 4,710 (702) 4,008 Favorable Leasehold Interests 530 (48) 482 Total amortized intangible assets 10,950 (4,111) 6,839 Unamortized intangible assets: Trade Name 9,960 — 9,960 Total unamortized intangible assets 9,960 — 9,960 Total amortized and unamortized assets, excluding goodwill $ 20,910 $ (4,111) $ 16,799 Successor Gross Net intangible carrying Accumulated assets, excluding (in thousands) amount amortization goodwill December 31, 2016 Amortized intangible assets: Backlog – Construction $ 4,830 $ (2,222) $ 2,608 Backlog – Service 880 (398) 482 Customer Relationships - Service 4,710 (452) 4,258 Favorable Leasehold Interests 530 (31) 499 Total amortized intangible assets 10,950 (3,103) 7,847 Unamortized intangible assets: Trade Name 9,960 — 9,960 Total unamortized intangible assets 9,960 — 9,960 Total amortized and unamortized assets, excluding goodwill $ 20,910 $ (3,103) $ 17,807 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 Company has previously determined that its trade name has an indefinite useful life. The Limbach trade name has been in existence since the Company’s founding in 1901 and therefore is an established brand within the industry. Total amortization expense for these amortizable intangible assets was $ 1.0

Debt

Debt	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 8 – Debt Successor March 31, December 31, (in thousands) 2017 2016 Credit Agreement – revolver (Successor) $ 6,000 $ - Credit Agreement – term loan payable in quarterly installments of principal, plus interest through 2021 21,750 22,500 Casualty insurance premium financing 1,544 - State of Ohio loan- payable in monthly installments of principal, plus interest at 3% through 2017 13 33 Capital leases – collateralized by vehicles, payable in monthly installments of principal, plus interest ranging from 4.9% to 5.3% through 2021 3,708 3,719 Total debt 33,015 26,252 Less - Current portion (5,989) (4,476) Less - Debt issuance costs (254) (269) Long-term debt $ 26,772 $ 21,507 Successor Senior Credit Facility In conjunction with the completion of the Business Combination, all amounts outstanding under LHLLC’s prior senior credit facility were paid in full and a subsidiary of the Company, Limbach Facility Services LLC (“LFS”), entered into a new senior credit facility with multiple lenders (the “Credit Agreement”). The new senior credit facility consists of a $ 25.0 24.0 July 20, 2021 750,000 June 30, 2018 900,000 4.77 6.75 The Credit Agreement includes restrictions on, among other things and subject to certain exceptions, the Company and its subsidiaries’ ability 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 total leverage, senior leverage, fixed charges and tangible net worth. As of March 31, 2017, the Company was in compliance with these 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, changes 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, accelerated 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, which reflects the ratio of indebtedness divided by EBITDA for the most recently ended four quarters. Additional Margin for Additional Margin for Level Senior Leverage Ratio Base Rate loans Libor Rate loans Commitment Fee I Greater than or equal to 2.50 to 1.00 3.00 % 4.00 % 0.50 % II Less than 2.50 to 1.00, but greater than or equal to 2.00 to 1.00 2.75 % 3.75 % 0.50 % III Less than 2.00 to 1.00, but greater than or equal to 1.50 to 1.00 2.50 % 3.50 % 0.50 % IV Less than 1.50 to 1.00 2.25 % 3.25 % 0.50 % During the three months ended March 31, 2017, the Company drew down $ 6.0 14.8 Subordinated Debt In conjunction with the completion of the Business Combination, the Company’s prior subordinated debt was paid in full and LFS entered into a new subordinated debt agreement. The new subordinated debt agreement consisted of a $13.0 million loan with a maturity date of July 20, 2022 (the “Subordinated Loan”). Principal payments were not required prior to maturity. Outstanding borrowings bore interest at 16.0%, with 13.0% payable quarterly in cash, and the Company had the option either to pay the remaining 3.0% in cash or have it deferred and capitalized into the Subordinated Loan balance. On December 21, 2016, the Company repaid all amounts outstanding under the Subordinated Loan Agreement in full settlement thereof, including deferred interest and prepayment penalties, totaling $15.3 million, with the proceeds of the Company’s public offering of 1,405,500 shares of its common stock at a price of $13.50 per share. 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 35.0 7.5 5.5 2.0 A commitment fee was payable on the average daily unused amount of the senior credit facility. The fee was 0.4

Equity

Equity	3 Months Ended
	Mar. 31, 2017
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Note 9 – 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 In connection with its initial public offering in July 2014, the Company sold 4,798,000 4,798,000 479,800 At March 31, 2017 and December 31, 2016, the Company had 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 On July 21, 2014, a total of 300,000 121,173 282,900 17,100

Cumulative Redeemable Convertib

Cumulative Redeemable Convertible Preferred Stock	3 Months Ended
	Mar. 31, 2017
Equity [Abstract]
Preferred Stock [Text Block]	Note 10 – Cumulative Redeemable Convertible Preferred Stock The Company’s second amended and restated certificate of incorporation authorizes the issuance of 1,000,000 400,000 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. After payment to the holders of Preferred Stock of the liquidation amounts, such holders shall not be entitled to share in any further distribution payment in respect of the assets of the Company. The Company will redeem all outstanding shares of Preferred Stock on the six-year anniversary from the date of issuance for the price of $ 25.00

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 11 – Income Taxes The Company is taxed as a C Corporation. The historical audited financial results and other Predecessor financial information included herein reflect the Predecessor results as a limited liability company, which was taxed as a partnership for federal income tax purposes and not at the entity level. Following the Business Combination, LHLLC was treated as a disregarded entity (i.e., a business entity that is separate from its owner for liability purposes but is the same as its owner for income tax purposes); therefore, the financial results include the effects of federal and state income taxes at the parent level. For interim periods, the provision for income taxes (including federal, state, local and foreign taxes) is calculated based on the estimated annual effective tax rate and for the three months ended March 31, 2017 (Successor) consists of the following: (in thousands) Current tax provision U.S. Federal $ - State and local - Total current tax provision - Deferred tax benefit U.S. Federal (887) State and local (196) Total deferred tax benefit (1,083) Provision (benefit) for income taxes $ (1,083) No valuation allowance was required as of March 31, 2017 and December 31, 2016. 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 March 31, 2017 and December 31, 2016. Based on the provisions of ASC 740-10, the Company had no material unrecognized tax benefits as of March 31, 2017. A reconciliation of the federal statutory income tax rate to the Company’s effective tax rate is as follows: Successor For the Three Months Ended March 31, 2017 Federal statutory income tax rate 34.0 % State income taxes, net of federal tax effect 4.6 % Nondeductible/nontaxable items 4.1 % Effective tax rate 42.7 %

Operating Segments

Operating Segments	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	Note 12 – Operating Segments 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. The CODM evaluates performance based on income from operations of the respective segments after the allocation of Corporate office operating expenses. Transactions between segments are eliminated in consolidation. Our Corporate department provides general and administrative support services to our two operating segments. The CODM 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. The Company does not identify capital expenditures and total assets, including goodwill, 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 2017 2016 (in thousands) Statement of Operations Data: Revenue: Construction $ 91,465 $ 81,620 Service 23,725 16,199 Total revenue 115,190 97,819 Operating income: Construction 1,668 3,341 Service 1,369 531 Corporate (4,843) (1,572) Operating income $ (1,806) $ 2,300 Operating income for reportable segments $ (1,806) $ 2,300 Less Unallocated amounts: Interest expense 454 835 (Gain) loss on sale of property and equipment 37 (4) Total unallocated amounts 491 831 Total consolidated income (loss) before income taxes $ (2,297) $ 1,469 Other Data: Depreciation and amortization: Construction 978 416 Service 489 151 Corporate 1,179 127 Total other data $ 2,646 694

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Note 13 – Commitments and Contingencies Leases. 0.9 Capital leases consist primarily of leases for vehicles (see Note 8 – 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. Energy Contracts. 0.3 0.2 Under the terms of these energy 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. From the inception of these contracts in 1997 through March 31, 2017, the Company has not been required to make any material payments for unmet energy savings under any of the contracts. 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. 123.1 Collective Bargaining Agreements.

Self-Insurance

Self-Insurance	3 Months Ended
	Mar. 31, 2017
Insurance [Abstract]
Insurance Disclosure [Text Block]	Note 14 - Self-Insurance The Company purchases workers' compensation and general liability insurance under policies with per-incident deductibles of $ 250 3.2 The components of the self-insurance as of March 31, 2017 and December 31, 2016 are as follows: Successor March 31, December 31, (in thousands) 2017 2016 Current liability — workers' compensation and general liability $ 427 $ 479 Current liability — medical and dental 468 493 Non-current liability 483 601 Total liability shown in Accrued expenses and other liabilities $ 1,378 $ 1,573 Restricted cash $ 113 $ 113 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.

Backlog

Backlog	3 Months Ended
	Mar. 31, 2017
Backlog [Abstract]
Backlog Disclosure [Text Block]	Note 15 – Backlog At March 31, 2017 and December 31, 2016, the Company's contractual Construction backlog, which represents the amount of revenue the Company expects to realize from work to be performed on uncompleted construction contracts in progress, was $373.1 million and $ 390.2 44.1

Related-Party Transactions

Related-Party Transactions	3 Months Ended
	Mar. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 16 – Related-Party Transactions Predecessor In 2002, Limbach Management Holding Company, LLC (“LMHC“) contributed capital of $4.0 million to LHLLC, of which $1.0 million was evidenced by a note payable to the Company which was included in Members’ Equity. The interest rate on the note was 6.0%. The note matured upon the earlier of the date of a change in control (as defined in the note), the date that was one year after the consummation of an initial public offering of the Company, or the date on which there was a dissolution of the Company. If accrued interest was outstanding, interest receivable related to the note was included in other assets. The note, together with accrued interest, totaling $1.0 million, was paid at the consummation of the Business Combination on July 20, 2016. LHLLC also had a management services agreement with LMHC and an affiliate of another equity member, F d d d

Significant Accounting Polici24

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation Predecessor and Successor Financial Statements The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with instructions to the Quarterly Report on Form 10-Q and Rule 8-03 of Regulation S-X for smaller reporting companies. Consequently, certain information and note disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. Readers of this report should refer to the consolidated financial statements and the notes thereto included in our latest Annual Report on Form 10-K filed with the Securities and Exchange Commission (“SEC”). As a result of the Business Combination, the Company was the acquirer for accounting purposes and LHLLC was 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 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 date 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 Company’s accompanying Condensed Consolidated Balance Sheets are presented for the Successor periods as of March 31, 2017 and December 31, 2016, and its Statements of Operations and Cash Flows are presented for the post-acquisition period from January 1, 2017 through March 31, 2017 (Successor) and the pre-acquisition period from January 1, 2016 through March 31, 2016 (Predecessor). For the Condensed Consolidated Statement of Stockholders’ Equity, the Successor results reflect the stockholders’ equity balance of the Company from January 1, 2017 through March 31, 2017 and December 31, 2016. 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 minimis.
Unaudited Interim Financial Information [Policy Text Block]	Unaudited Interim Financial Information The accompanying interim Condensed Consolidated Balance Sheet as of March 31, 2017, the Condensed Consolidated Statements of Operations, Condensed Consolidated Statement of Stockholders’ 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 GAAP. In our opinion, the accompanying unaudited consolidated financial statements contain all adjustments (consisting only of a normal recurring nature) necessary for a fair statement of the Company’s financial position as of March 31, 2017, and its results of operations and its cash flows for the three months ended March 31, 2017 (Successor) and March 31, 2016 (Predecessor). The results for the three months ended March 31, 2017 are not necessarily indicative of the results to be expected for the year ending December 31, 2017. The Successor Condensed Consolidated Balance Sheet as of December 31, 2016 was derived from audited financial statements, but does not contain all of the footnote disclosures from the annual financial statements.
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 LHLLC and its subsidiaries. All intercompany balances and transactions have been eliminated.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents consist principally of currency on hand, demand deposits at commercial banks, and liquid investment funds having maturity of three months or less at the time of purchase. The Company maintains demand accounts at several domestic banks. From time to time, account balances have exceeded the maximum available Federal Deposit Insurance Corporation (FDIC) coverage limit.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	Restricted Cash Restricted cash is cash held at a commercial bank in an imprest account held for the purpose of funding workers’ compensation and general liability claims against the Company. This amount is replenished either when depleted or at the beginning of each month.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Accounts Receivable Accounts receivable includes amounts billed to customers under retention provisions in construction contracts. Such provisions are standard in the Company’s industry and usually allow for a small portion of progress billings or the contract price, typically 10%, to be withheld by the customer until after the Company has completed work on the project. Based on the Company’s experience with similar contracts in recent years, billings for such retention balances at each balance sheet date are finalized and collected after project completion. Generally, unbilled amounts will be billed and collected within one year. The carrying value of the receivables, net of the allowance for doubtful accounts, represents their estimated net realizable value. Management provides for probable uncollectible accounts through a charge to earnings and a credit to the valuation account based on its assessment of the current status of individual accounts, type of service performed, and current economic conditions. Balances that are still outstanding after management has used reasonable collection efforts are written off through a charge to the valuation allowance and an adjustment of the account receivable.
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 values at completion, including revenue for additional work on which the contract value 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. The Company recognizes revenues from its service segment 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 performed 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 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.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Intangible Assets 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 process. The Company has not yet adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2017-04, “Intangibles-Goodwill and Other – Simplifying the Test for Goodwill Impairment”. See Note 3 – Accounting Standards in the Notes to Condensed Consolidated Financial Statements. “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 Condensed Consolidated Statements of Operations. 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]	Long-Lived Assets 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.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and equipment, including purchases financed through capital leases, are recorded at cost and depreciated on a straight-line basis over their estimated useful lives. For buildings and leasehold improvements, the Company’s useful lives range from 5 40 1 10
Deferred Charges, Policy [Policy Text Block]	Deferred Financing Costs Deferred financing costs representing third-party, 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. 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 ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs”. Debt issuance costs related to revolving credit facilities are capitalized and reflected as an Other asset.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Based Compensation Successor Upon approval of the Business Combination, the Company adopted the Limbach Holdings, Inc. 2016 Omnibus Incentive Plan (the “2016 Plan”). Certain employees, directors and consultants are eligible to be granted awards under the 2016 Plan, other than incentive stock options, which may be granted only to employees. Successor has reserved 800,000 Predecessor The Company measured future compensation expense for all stock options and warrants based on the fair value of the awards at the grant date using the Black-Scholes option pricing model. The Company’s Predecessor stock options could only be exercised in connection with a change in control of the Company, consummation of an initial public offering, or dissolution of the Company, as defined by the agreement.
Income Tax, Policy [Policy Text Block]	Successor For interim periods, the provision for income taxes (including federal, state, local and foreign taxes) is calculated based on the estimated annual effective tax rate. The Company accounts for income taxes in accordance with Accounting Standards Codification (“ASC”) 740, 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 tax rates are recorded to deferred tax assets and liabilities and reflected in the provision for income taxes during the period that includes the enactment date. 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 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 as income tax expense and liabilities 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. 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. Predecessor The Predecessor was 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.
Fair Value Measurement, Policy [Policy Text Block]	Accounting guidance defines fair value as the exit price associated with the sale of an asset or transfer of a liability in an orderly transaction between market participants at the measurement date. Under this guidance, valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. In addition, this guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The Company classifies and discloses assets and liabilities carried at fair value in one of the following three categories: • Level 1 — quoted prices (unadjusted) in active markets for identical assets and liabilities; • Level 2 — inputs other than quoted prices included within Level 1 that are observable, either directly or indirectly, or can be corroborated by observable market data for substantially the full term of the assets or liabilities; 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 and accounts payable consist primarily of instruments without extended maturities, which approximate fair value primarily due to their short-term maturities and low risk of counterparty default. As of March 31, 2017, the Company determined the fair value of its senior credit facility term loan 21.8 6.0
Stockholders' Equity Note, Redeemable Preferred Stock, Issue, Policy [Policy Text Block]	Cumulative Redeemable Convertible Preferred Stock The Company’s cumulative redeemable convertible preferred stock is classified as temporary equity and is shown net of issuance costs. Unpaid cumulative preferred dividends are compounded and accumulated at each quarterly dividend date and presented within the carrying value of the preferred stock. As of March 31, 2017 and December 31, 2016, the difference between carrying value and redemption value is due to the issuance costs and the difference between the accrual of dividends using the straight-line method and the actual dividend amount. On the six-year anniversary of its issuance, the preferred stock is to be redeemed by the Company. As of such date, the carrying value will equal its redemption value.
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. 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. Income (loss) 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 and unit purchase options (“UPOs”), 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. The computation of diluted EPS for the Successor for the three months ended March 31, 2017 excluded 800,000 680,607 6,913 17,100 Warrants to purchase 600,000 15.00 July 20, 2023 For the Three months ended (in thousands, except per share amounts) March 31, 2017 EPS numerator: Net loss $ (1,214) Less: Undistributed preferred stock dividends (238) Net loss attributable to Limbach Holdings, Inc. common stockholders $ (1,452) EPS denominator: Weighted average shares outstanding – basic 7,455 Impact of dilutive securities - Weighted average shares outstanding – diluted 7,455 Basic EPS attributable to common stockholders: Net loss attributable to Limbach Holdings, Inc. common stockholders $ (0.19) Diluted EPS attributable to common stockholders: Net loss attributable to Limbach Holdings, Inc. common stockholders $ (0.19) 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.
Segment Reporting, Policy [Policy Text Block]	Segment Disclosure The Company manages and measures performance of its business in two distinct operating segments: Construction and Service. The significant accounting policies described in this note are utilized within our segment reporting. 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 branches 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. 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 Company’s corporate management of debt service, including interest.

Significant Accounting Polici25

Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	These warrants, which expire on various dates through July 20, 2023 For the Three months ended (in thousands, except per share amounts) March 31, 2017 EPS numerator: Net loss $ (1,214) Less: Undistributed preferred stock dividends (238) Net loss attributable to Limbach Holdings, Inc. common stockholders $ (1,452) EPS denominator: Weighted average shares outstanding – basic 7,455 Impact of dilutive securities - Weighted average shares outstanding – diluted 7,455 Basic EPS attributable to common stockholders: Net loss attributable to Limbach Holdings, Inc. common stockholders $ (0.19) Diluted EPS attributable to common stockholders: Net loss attributable to Limbach Holdings, Inc. common stockholders $ (0.19)

Business Combination (Tables)

Business Combination (Tables)	3 Months Ended
	Mar. 31, 2017
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The final valuations of assets acquired and liabilities assumed were: As of (in thousands) July 20, 2016 Cash and cash equivalents $ 238 Restricted cash 63 Accounts receivable 80,930 Property and equipment 20,990 Intangible assets 20,910 Costs and estimated earnings in excess of billings on uncompleted contracts 38,215 Other current assets 2,272 Other assets 130 Advances to and equity in joint ventures, net 6 Deferred tax assets 380 Total assets acquired 164,134 Accounts payable, including retainage 35,596 Accrued expenses and other current liabilities 26,507 Billings in excess of costs on and estimated earnings on uncompleted contracts 30,068 Long-term debt 30,858 Other long term liabilities 645 Total liabilities assumed 123,674 Net assets acquired $ 40,460

Accounts Receivable and Allow27

Accounts Receivable and Allowance for Doubtful Accounts (Tables)	3 Months Ended
	Mar. 31, 2017
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 ( in thousands March 31, 2017 December 31, 2016 Accounts receivable – trade $ 82,901 $ 90,296 Retainage 25,054 23,868 Allowance for doubtful accounts (480) (192) Accounts receivable, net of allowance for doubtful accounts $ 107,475 $ 113,972

Contracts in Progress (Tables)

Contracts in Progress (Tables)	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Schedule Of Contracts In Progress [Table Text Block]	Successor (in thousands) March 31, 2017 December 31, 2016 Revenue earned on uncompleted contracts $ 520,565 $ 532,549 Less: Billings to date (524,958) (539,780) Net overbilling $ (4,393) (7,231) The above is reflected in the accompanying condensed consolidated balance sheets as follows: Costs and estimated earnings in excess of billing on uncompleted contracts 29,722 31,959 Billings in excess of costs and estimated earnings on uncompleted contracts (34,115) (39,190) Net overbilling $ (4,393) $ (7,231)
Schedule Of Costs And Estimated Earnings In Excess Of Billings On Uncompleted Contracts [Table Text Block]	The current estimated net realizable value of such items as recorded in costs and estimated earnings in excess of billings on uncompleted contracts in the condensed consolidated balance sheets is listed below: Successor As of As of March 31, 2017 December 31, 2016 (in thousands) Gross amount of unresolved change orders and claims $ 7,463 $ 7,932 Valuation allowance - - Net amount of unresolved change orders and claims $ 7,463 $ 7,932

Intangibles (Tables)

Intangibles (Tables)	3 Months Ended
	Mar. 31, 2017
Schedule of Intangible Assets and Goodwill [Table Text Block]	Successor Gross Net intangible carrying Accumulated assets, excluding (in thousands) amount amortization goodwill March 31, 2017 Amortized intangible assets: Backlog – Construction $ 4,830 $ (2,746) $ 2,084 Backlog – Service 880 (615) 265 Customer Relationships - Service 4,710 (702) 4,008 Favorable Leasehold Interests 530 (48) 482 Total amortized intangible assets 10,950 (4,111) 6,839 Unamortized intangible assets: Trade Name 9,960 — 9,960 Total unamortized intangible assets 9,960 — 9,960 Total amortized and unamortized assets, excluding goodwill $ 20,910 $ (4,111) $ 16,799 Successor Gross Net intangible carrying Accumulated assets, excluding (in thousands) amount amortization goodwill December 31, 2016 Amortized intangible assets: Backlog – Construction $ 4,830 $ (2,222) $ 2,608 Backlog – Service 880 (398) 482 Customer Relationships - Service 4,710 (452) 4,258 Favorable Leasehold Interests 530 (31) 499 Total amortized intangible assets 10,950 (3,103) 7,847 Unamortized intangible assets: Trade Name 9,960 — 9,960 Total unamortized intangible assets 9,960 — 9,960 Total amortized and unamortized assets, excluding goodwill $ 20,910 $ (3,103) $ 17,807

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	Long-term debt consists of the following obligations as of: Successor March 31, December 31, (in thousands) 2017 2016 Credit Agreement – revolver (Successor) $ 6,000 $ - Credit Agreement – term loan payable in quarterly installments of principal, plus interest through 2021 21,750 22,500 Casualty insurance premium financing 1,544 - State of Ohio loan- payable in monthly installments of principal, plus interest at 3% through 2017 13 33 Capital leases – collateralized by vehicles, payable in monthly installments of principal, plus interest ranging from 4.9% to 5.3% through 2021 3,708 3,719 Total debt 33,015 26,252 Less - Current portion (5,989) (4,476) Less - Debt issuance costs (254) (269) Long-term debt $ 26,772 $ 21,507
Senior Leverage ratio covenant [Table Text Block]	The following is a summary of the additional margin and commitment fees payable on the available revolving credit commitment: Additional Margin for Additional Margin for Level Senior Leverage Ratio Base Rate loans Libor Rate loans Commitment Fee I Greater than or equal to 2.50 to 1.00 3.00 % 4.00 % 0.50 % II Less than 2.50 to 1.00, but greater than or equal to 2.00 to 1.00 2.75 % 3.75 % 0.50 % III Less than 2.00 to 1.00, but greater than or equal to 1.50 to 1.00 2.50 % 3.50 % 0.50 % IV Less than 1.50 to 1.00 2.25 % 3.25 % 0.50 %

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	For interim periods, the provision for income taxes (including federal, state, local and foreign taxes) is calculated based on the estimated annual effective tax rate and for the three months ended March 31, 2017 (Successor) consists of the following: (in thousands) Current tax provision U.S. Federal $ - State and local - Total current tax provision - Deferred tax benefit U.S. Federal (887) State and local (196) Total deferred tax benefit (1,083) Provision (benefit) for income taxes $ (1,083)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	A reconciliation of the federal statutory income tax rate to the Company’s effective tax rate is as follows: Successor For the Three Months Ended March 31, 2017 Federal statutory income tax rate 34.0 % State income taxes, net of federal tax effect 4.6 % Nondeductible/nontaxable items 4.1 % Effective tax rate 42.7 %

Operating Segments (Tables)

Operating Segments (Tables)	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Condensed segment information for the three months ended March 31, 2017 (Successor) and 2016 (Predecessor) is as follows: Successor Predecessor 2017 2016 (in thousands) Statement of Operations Data: Revenue: Construction $ 91,465 $ 81,620 Service 23,725 16,199 Total revenue 115,190 97,819 Operating income: Construction 1,668 3,341 Service 1,369 531 Corporate (4,843) (1,572) Operating income $ (1,806) $ 2,300 Operating income for reportable segments $ (1,806) $ 2,300 Less Unallocated amounts: Interest expense 454 835 (Gain) loss on sale of property and equipment 37 (4) Total unallocated amounts 491 831 Total consolidated income (loss) before income taxes $ (2,297) $ 1,469 Other Data: Depreciation and amortization: Construction 978 416 Service 489 151 Corporate 1,179 127 Total other data $ 2,646 694

Self-Insurance (Tables)

Self-Insurance (Tables)	3 Months Ended
	Mar. 31, 2017
Insurance [Abstract]
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]	The components of the self-insurance as of March 31, 2017 and December 31, 2016 are as follows: Successor March 31, December 31, (in thousands) 2017 2016 Current liability — workers' compensation and general liability $ 427 $ 479 Current liability — medical and dental 468 493 Non-current liability 483 601 Total liability shown in Accrued expenses and other liabilities $ 1,378 $ 1,573 Restricted cash $ 113 $ 113

Significant Accounting Polici34

Significant Accounting Policies (Details) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)$ / sharesshares
EPS numerator:
Net loss | $	$ (1,214)
Less: Undistributed preferred stock dividends | $	238
Net loss attributable to Limbach Holdings, Inc. common stockholders | $	$ (1,452)
EPS denominator:
Weighted average shares outstanding - basic (in shares) | shares	7,454,491
Weighted average shares outstanding - diluted | shares	7,454,491
Impact of dilutive securities (in shares) | shares	0
Basic EPS attributable to common stockholders:
Net loss attributable to Limbach Holdings, Inc. common stockholders (in dollars per share) | $ / shares	$ (0.19)
Diluted EPS attributable to common stockholders:
Net loss attributable to Limbach Holdings, Inc. common stockholders (in dollars per share) | $ / shares	$ (0.19)

Significant Accounting Polici35

Significant Accounting Policies (Details Textual) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2014	Jul. 31, 2014
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	600,000		479,800
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 15
Debt Instrument, Maturity Date	Jul. 20, 2023
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.Income (loss) 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.
Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock	800,000
2016 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	800,000
Capital Units [Member]
Stock Issued During Period, Shares, New Issues		17,100
Equity Unit Purchase Agreements [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	6,913
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	680,607
Senior Credit Facility [Member]
Line of Credit Facility, Fair Value of Amount Outstanding	$ 21.8
Revolving Credit Facility [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	6
Building And Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	5 years
Building And Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	40 years
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	1 year
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	10 years

Business Combination (Details)

Business Combination (Details) - Limbach [Member] $ in Thousands	Jul. 20, 2016USD ($)
Cash and cash equivalents	$ 238
Restricted cash	63
Accounts receivable	80,930
Property and equipment	20,990
Intangible assets	20,910
Costs and estimated earnings in excess of billings on uncompleted contracts	38,215
Other current assets	2,272
Other assets	130
Advances to and equity in joint ventures, net	6
Deferred tax assets	380
Total assets acquired	164,134
Accounts payable, including retainage	35,596
Accrued expenses and other current liabilities	26,507
Billings in excess of costs on and estimated earnings on uncompleted contracts	30,068
Long term debt	30,858
Other long term liabilities	645
Total liabilities assumed	123,674
Net assets acquired	$ 40,460

Business Combination (Details T

Business Combination (Details Textual) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended
	Jul. 20, 2016	Mar. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 15
Merger Warrants [Member]
Business Acquisition [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		12.50	$ 12.50
Additional Merger Warrants [Member]
Business Acquisition [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 11.50	$ 11.50
Limbach [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 32.4
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	2,200,005
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	$ 17.5
Limbach [Member] | Merger Warrants [Member]
Business Acquisition [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 12.50
Business Acquisition, Number Of Warrants Issued	666,670
Business Acquisition, Value Of Warrants Issued	$ 0.5
Limbach [Member] | Additional Merger Warrants [Member]
Business Acquisition [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 11.50
Business Acquisition, Number Of Warrants Issued	1,000,006
Business Acquisition, Value Of Warrants Issued	$ 0.6
Limbach [Member] | Predecessor [Member]
Business Acquisition [Line Items]
Additional Cash Paid For Consideration	0.6
Additional Share Based Compensation	0.6
Payments to Acquire Businesses, Gross	$ 33

Accounts Receivable and Allow38

Accounts Receivable and Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable - trade	$ 82,901	$ 90,296
Retainage	25,054	23,868
Allowance for doubtful accounts	(480)	(192)
Accounts receivable, net of allowance for doubtful accounts	$ 107,475	$ 113,972

Contracts in Progress (Details)

Contracts in Progress (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Revenue earned on uncompleted contracts	$ 520,565	$ 532,549
Less: Billings to date	(524,958)	(539,780)
Net overbilling	(4,393)	(7,231)
Costs and estimated earnings in excess of billing on uncompleted contracts	29,722	31,959
Billings in excess of costs and estimated earnings on uncompleted contracts	(34,115)	(39,190)
Net overbilling	$ (4,393)	$ (7,231)

Contracts in Progress (Details

Contracts in Progress (Details 1) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Gross amount of unresolved change orders and claims	$ 7,463	$ 7,932
Valuation allowance	0	0
Net amount of unresolved change orders and claims	$ 7,463	$ 7,932

Contracts in Progress (Detail41

Contracts in Progress (Details Textual) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Subcontract Payable Retainage	$ 9.3	$ 8.9

Intangibles (Details)

Intangibles (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets, Gross	$ 10,950	$ 10,950
Finite-Lived Intangible Assets, Accumulated Amortization	(4,111)	(3,103)
Finite-Lived Intangible Assets, Net	6,839	7,847
Indefinite-Lived Intangible Assets (Excluding Goodwill)	9,960	9,960
Intangible Assets, Gross (Excluding Goodwill)	20,910	20,910
Intangible Assets, Net (Excluding Goodwill)	16,799	17,807
BackLog - Construction [Member]
Finite-Lived Intangible Assets, Gross	4,830	4,830
Finite-Lived Intangible Assets, Accumulated Amortization	(2,746)	(2,222)
Finite-Lived Intangible Assets, Net	2,084	2,608
BackLog - Service [Member]
Finite-Lived Intangible Assets, Gross	880	880
Finite-Lived Intangible Assets, Accumulated Amortization	(615)	(398)
Finite-Lived Intangible Assets, Net	265	482
Customer Relationships - Service [Member]
Finite-Lived Intangible Assets, Gross	4,710	4,710
Finite-Lived Intangible Assets, Accumulated Amortization	(702)	(452)
Finite-Lived Intangible Assets, Net	4,008	4,258
Favorable Leasehold Interests [Member]
Finite-Lived Intangible Assets, Gross	530	530
Finite-Lived Intangible Assets, Accumulated Amortization	(48)	(31)
Finite-Lived Intangible Assets, Net	482	499
Trade Names [Member]
Indefinite-Lived Intangible Assets (Excluding Goodwill)	$ 9,960	$ 9,960

Intangibles (Details Textual)

Intangibles (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Amortization of Intangible Assets	$ 1,008
Goodwill	10,488	$ 10,488
Successor [Member]
Amortization of Intangible Assets	$ 1,000

Debt (Details)

Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Capital leases - collateralized by vehicles, payable in monthly installments of principal, plus interest ranging from 4.9% to 5.3% through 2021	$ 3,708	$ 3,719
Total debt	33,015	26,252
Less - Current portion	5,989	4,476
Less - Debt issuance costs	(254)	(269)
Long-term debt	26,772	21,507
Casualty Insurance Premium Financing	1,544	0
Loans Payable [Member]
Long-term Debt, Gross	13	33
Credit Agreement [Member] | Successor [Member]
Long-term Debt, Gross	6,000	0
Credit Agreement [Member] | Loans Payable [Member]
Long-term debt	$ 21,750	$ 22,500

Debt (Details 1)

Debt (Details 1)	3 Months Ended
	Jun. 30, 2016
Level One [Member]
Debt Instrument, Covenant Description	Greater than or equal to 2.50 to 1.00
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]
Debt Instrument, Covenant Description	Less than 2.50 to 1.00, but greater than or equal to 2.00 to 1.00
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]
Debt Instrument, Covenant Description	Less than 2.00 to 1.00, but greater than or equal to 1.50 to 1.00
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]
Debt Instrument, Covenant Description	Less than 1.50 to 1.00
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 ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Jan. 31, 2016
Debt Instrument, Payment Terms	On December 21, 2016, the Company repaid all amounts outstanding under the Subordinated Loan Agreement in full settlement thereof, including deferred interest and prepayment penalties, totaling $15.3 million, with the proceeds of the Companys public offering of 1,405,500 shares of its common stock at a price of $13.50 per share.
Debt Instrument, Maturity Date	Jul. 20, 2023
Line of Credit Facility, Maximum Borrowing Capacity	$ 30,000,000		$ 7,500,000
Line of Credit Facility, Current Borrowing Capacity			5,500,000
Line of Credit Facility, Remaining Borrowing Capacity			2,000,000
Proceeds from Lines of Credit	$ 0
Capital Lease Obligations [Member] | Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage	4.90%
Capital Lease Obligations [Member] | Maximum [Member]
Debt Instrument, Interest Rate, Stated Percentage	5.30%
Predecessor [Member]
Prepayment Fees Percentage	3.00%
Proceeds from Lines of Credit		$ 23,533,000
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 the Credit Agreement) of the Company, which percentage will be reduced based on the Senior Leverage Ratio (as defined therein).
Line of Credit Facility, Current Borrowing Capacity	$ 14,800,000
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.40%
Proceeds from Lines of Credit	$ 6,000,000
Senior Credit Facility [Member]
Debt Instrument, Payment Terms	In conjunction with the completion of the Business Combination, the Companys prior subordinated debt was paid in full and LFS entered into a new subordinated debt agreement. The new subordinated debt agreement consisted of a $13.0 million loan with a maturity date of July 20, 2022 (the Subordinated Loan). Principal payments were not required prior to maturity. Outstanding borrowings bore interest at 16.0%, with 13.0% payable quarterly in cash, and the Company had the option either to pay the remaining 3.0% in cash or have it deferred and capitalized into the Subordinated Loan balance.
Line of Credit Facility, Maximum Borrowing Capacity			$ 35,000,000
Loans Payable [Member] | Senior Credit Facility [Member]
Debt Instrument, Periodic Payment, Principal	$ 750,000
Senior Credit Facility Agreement [Member] | Revolving Credit Facility [Member]
Debt Instrument, Face Amount	$ 25,000,000
Debt Instrument, Maturity Date	Jun. 30, 2018
Debt Instrument, Interest Rate, Stated Percentage	6.75%
Senior Credit Facility Agreement [Member] | Term Loan [Member]
Debt Instrument, Face Amount	$ 24,000,000
Debt Instrument, Maturity Date	Jul. 20, 2021
Debt Instrument, Interest Rate, Stated Percentage	4.77%

Equity (Details Textual)

Equity (Details Textual) - USD ($)	1 Months Ended		12 Months Ended
	Jul. 31, 2014	Jul. 21, 2014	Dec. 31, 2016	Mar. 31, 2017	Jul. 15, 2014
Common Stock, Shares Authorized			100,000,000	100,000,000
Common Stock, Par or Stated Value Per Share			$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized				1,000,000
Preferred Stock, Par or Stated Value Per Share				$ 0.0001
Common Stock, Shares, Issued			7,454,491	7,454,491
Class of Warrant or Right, Outstanding	4,798,000		4,665,676	4,665,676
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	479,800			600,000
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 15
Units Sold, Number	4,798,000
Unit Purchase Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		300,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			282,900
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number			17,100	17,100
Public warrants [Member]
Class of Warrant or Right, Outstanding			4,600,000	4,600,000
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 15
Sponsor Warrants [Member]
Class of Warrant or Right, Outstanding			198,000	198,000
Class of Warrant or Right, Exercise Price of Warrants or Rights For Half Share			5.75	5.75
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 11.50	$ 11.50
Fifteen Dollar Exercise Price Warrants [Member]
Class of Warrant or Right, Outstanding			600,000	600,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 15	$ 15
Merger Warrants [Member]
Class of Warrant or Right, Outstanding			666,670	666,670
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 12.50	$ 12.50
Additional Merger Warrants [Member]
Class of Warrant or Right, Outstanding			1,000,006	1,000,006
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 11.50	$ 11.50
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
Common Stock [Member] | Unit Purchase Options [Member]
Stock Issued During Period, Value, New Issues			$ 121,173
Convertible Common Stock [Member]
Common Stock, Shares, Issued				5,948,000

Cumulative Redeemable Convert48

Cumulative Redeemable Convertible Preferred Stock (Details Textual) - $ / shares	1 Months Ended
	Jul. 20, 2016	Mar. 31, 2017
Preferred Stock, Shares Authorized		1,000,000
Convertible Preferred Stock, Terms of Conversion	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
Preferred Stock, Par or Stated Value Per Share		$ 0.0001
Redeemable Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized		1,000,000
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	3 Months Ended
	Mar. 31, 2017USD ($)
Current tax provision
U.S. Federal	$ 0
State and local	0
Total current tax provision	0
Deferred tax benefit
U.S. Federal	(887)
State and local	(196)
Total deferred tax benefit	(1,083)
Provision (benefit) for income taxes	$ (1,083)

Income Taxes (Details 1)

Income Taxes (Details 1)	3 Months Ended
	Mar. 31, 2017
Federal statutory income tax rate	34.00%
State income taxes, net of federal tax effect	4.60%
Nondeductible/nontaxable items	4.10%
Effective tax rate	42.70%

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Deferred Tax Assets, Net of Valuation Allowance	$ 0	$ 0
Deferred Income Tax Expense (Benefit)	$ (1,083)

Operating Segments (Details)

Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Total revenue	$ 115,190
Operating income	(1,806)
Interest expense	(454)
(Gain) loss on sale of property and equipment	(37)
Total unallocated amounts	(491)
Total consolidated income (loss) before income taxes	(2,297)
Depreciation and amortization	2,646
Predecessor [Member]
Total revenue		$ 97,819
Operating income		2,300
Interest expense		(835)
(Gain) loss on sale of property and equipment		4
Total unallocated amounts		(831)
Total consolidated income (loss) before income taxes		1,469
Depreciation and amortization		694
Construction [Member]
Total revenue	91,465
Operating income	1,668
Depreciation and amortization	978
Construction [Member] | Predecessor [Member]
Total revenue		81,620
Operating income		3,341
Depreciation and amortization		416
Service
Total revenue	23,725
Operating income	1,369
Depreciation and amortization	489
Service | Predecessor [Member]
Total revenue		16,199
Operating income		531
Depreciation and amortization		151
Corporate [Member]
Operating income	(4,843)
Depreciation and amortization	$ 1,179
Corporate [Member] | Predecessor [Member]
Operating income		(1,572)
Depreciation and amortization		$ 127

Commitments and Contingencies (

Commitments and Contingencies (Details Textual) $ in Millions	3 Months Ended
	Mar. 31, 2017USD ($)
Operating Leases, Rent Expense	$ 0.9
Surety Bond [Member]
Long-term Debt	123.1
Energy Contracts [Member]
Other Commitment, Due in Next Twelve Months	0.3
Other Commitment, Due in Second Year	$ 0.2

Self-Insurance (Details)

Self-Insurance (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current liability — workers' compensation and general liability	$ 427	$ 479
Current liability — medical and dental	468	493
Non-current liability	483	601
Total liability shown in Accrued expenses and other liabilities	1,378	1,573
Restricted cash	$ 113	$ 113

Self-Insurance (Details Textual

Self-Insurance (Details Textual) $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)
Payment To Acquire Workers' Compensation And General Liability Insurance	$ 250
Malpractice Insurance, Annual Coverage Limit	$ 3,200

Backlog (Details Textual)

Backlog (Details Textual) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Construction [Member]
Estimated Revenue From Uncompleted Contract	$ 373.1	$ 390.2
Service [Member]
Estimated Revenue From Uncompleted Contract	$ 42.9	$ 44.1

Related-Party Transactions (Det

Related-Party Transactions (Details Textual) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Jul. 20, 2016	Mar. 31, 2016	Dec. 31, 2002
Predecessor [Member]
Related Party Transaction, Expenses from Transactions with Related Party		$ 314
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%
Limbach Management Holding Company, LLC [Member] | Predecessor [Member] | Notes Payable, Other Payables [Member]
Repayments of Related Party Debt			$ 1,000
FdG Associates LLC [Member] | Predecessor [Member]
Due to Related Parties		250
LMHC [Member] | Predecessor [Member]
Due to Related Parties		$ 50