Concrete Pumping (BBCP) 10-K 16 Jan 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Oct. 31, 2023	Jan. 12, 2024	Apr. 28, 2023
Document Information [Line Items]
Entity Central Index Key	0001703956
Entity Registrant Name	CONCRETE PUMPING HOLDINGS, INC.
Amendment Flag	false
Current Fiscal Year End Date	--10-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Oct. 31, 2023
Document Transition Report	false
Entity File Number	001-38166
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	83-1779605
Entity Address, Address Line One	500 E. 84th Avenue, Suite A-5
Entity Address, City or Town	Thornton
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80229
City Area Code	303
Local Phone Number	289-7497
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	BBCP
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 190,498,006
Entity Common Stock, Shares Outstanding		53,747,565
Auditor Firm ID	238
Auditor Name	PricewaterhouseCoopers LLP
Auditor Location	Denver, Colorado

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Current assets:
Cash and cash equivalents	$ 15,861	$ 7,482
Trade receivables, net of allowance for doubtful accounts of $978 and $941, respectively	62,976	62,882
Inventory, net	6,732	5,532
Income taxes receivable	0	485
Prepaid expenses and other current assets	8,701	5,175
Total current assets	94,270	81,556
Property, plant and equipment, net	427,648	419,377
Intangible assets, net	120,244	137,754
Goodwill	221,517	220,245
Right-of-use operating lease assets	24,815	24,833
Other non-current assets	14,250	2,026
Deferred financing costs	1,781	1,698
Total assets	904,525	887,489
Current liabilities:
Revolving loan	18,954	52,133
Operating lease obligations, current portion	4,739	4,001
Finance lease obligations, current portion	125	109
Accounts payable	8,906	8,362
Accrued payroll and payroll expenses	14,524	13,341
Accrued expenses and other current liabilities	34,750	32,156
Income taxes payable	1,848	178
Warrant liability, current portion	130	0
Total current liabilities	83,976	110,280
Long term debt, net of discount for deferred financing costs	371,868	370,476
Operating lease obligations, non-current	20,458	20,984
Finance lease obligations, non-current	50	169
Deferred income taxes	80,791	74,223
Other liabilities, non-current	14,142	0
Warrant liability, non-current	0	7,030
Total liabilities	571,285	583,162
Commitments and contingencies (Note 14)
Zero-dividend convertible perpetual preferred stock, $0.0001 par value, 2,450,980 shares issued and outstanding as of October 31, 2023 and 2022	25,000	25,000
Stockholders' equity
Common stock, $0.0001 par value, 500,000,000 shares authorized, 54,757,445 and 56,226,191 issued and outstanding as of October 31, 2023 and 2022, respectively	6	6
Additional paid-in capital	383,286	379,395
Treasury stock	(15,114)	(4,609)
Accumulated other comprehensive loss	(5,491)	(9,228)
Accumulated deficit	(54,447)	(86,237)
Total stockholders' equity	308,240	279,327
Total liabilities and stockholders' equity	$ 904,525	$ 887,489

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Allowance for doubtful accounts	$ 978	$ 941
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, issued (in shares)	2,450,980	2,450,980
Preferred stock, outstanding (in shares)	2,450,980	2,450,980
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	500,000,000	500,000,000
Common stock, issued (in shares)	54,757,445	56,226,191
Common stock, outstanding (in shares)	54,757,445	56,226,191

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Revenue	$ 442,241	$ 401,292
Cost of operations	263,937	237,682
Gross profit	178,304	163,610
General and administrative expenses	116,852	113,499
Income from operations	61,452	50,111
Other income (expense):
Interest expense, net	(28,119)	(25,891)
Change in fair value of warrant liabilities	6,899	9,894
Other income, net	330	88
Total other expense	(20,890)	(15,909)
Income before income taxes	40,562	34,202
Income tax expense	8,772	5,526
Net income	31,790	28,676
Less accretion of liquidation preference on preferred stock	(1,750)	(1,750)
Income available to common shareholders	$ 30,040	$ 26,926
Weighted average common shares outstanding
Basic (in shares)	53,276,450	53,914,311
Diluted (in shares)	54,173,731	54,851,308
Net income per common share
Basic (in dollars per share)	$ 0.54	$ 0.48
Diluted (in dollars per share)	$ 0.54	$ 0.47

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Net income	$ 31,790	$ 28,676
Other comprehensive income (loss):
Foreign currency translation adjustment	3,737	(12,899)
Total comprehensive income	$ 35,527	$ 15,777

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock Outstanding [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock, Common and Preferred [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Oct. 31, 2021	56,564,642
Balance at Oct. 31, 2021		$ 6	$ 374,272	$ (461)	$ 3,671	$ (114,913)	$ 262,575
Stock-based compensation expense		0	5,034	0	0	0	5,034
Forfeiture of restricted stock (in shares)	(84,082)
Forfeiture of restricted stock		0	0	0	0	0	0
Shares issued under stock-based program, net of treasury shares purchased for tax withholding (in shares)	160,697
Shares issued under stock-based program, net of treasury shares purchased for tax withholding		0	89	(1,459)	0	0	$ (1,370)
Treasury shares purchased under share repurchase program (in shares)	(415,066)						(415,000)
Treasury shares purchased under share repurchase program		0	0	(2,689)	0	0	$ (2,689)
Net income		0	0	0	0	28,676	28,676
Foreign currency translation adjustment		0	0	0	(12,899)	0	(12,899)
Stock-based compensation expense		0	5,034	0	0	0	5,034
Forfeiture of restricted stock (in shares)	(84,082)
Forfeiture of restricted stock		0	0	0	0	0	0
Balance (in shares) at Oct. 31, 2022	56,226,191
Balance at Oct. 31, 2022		6	379,395	(4,609)	(9,228)	(86,237)	279,327
Stock-based compensation expense		0	3,847	0	0	0	3,847
Forfeiture of restricted stock (in shares)	(35,947)
Forfeiture of restricted stock		0	0	0	0	0	0
Shares issued under stock-based program, net of treasury shares purchased for tax withholding (in shares)	(99,761)
Shares issued under stock-based program, net of treasury shares purchased for tax withholding		0	44	(1,625)	0	0	$ (1,581)
Treasury shares purchased under share repurchase program (in shares)	(1,333,038)						(1,333,000)
Treasury shares purchased under share repurchase program		0	0	(8,880)	0	0	$ (8,883)
Net income		0	0	0	0	31,790	31,790
Foreign currency translation adjustment		0	0	0	3,737	0	3,737
Stock-based compensation expense		0	3,847	0	0	0	3,847
Forfeiture of restricted stock (in shares)	(35,947)
Forfeiture of restricted stock		0	0	0	0	0	0
Balance (in shares) at Oct. 31, 2023	54,757,445
Balance at Oct. 31, 2023		$ 6	$ 383,286	$ (15,114)	$ (5,491)	$ (54,447)	$ 308,240

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2021
Net income	$ 31,790	$ 28,676
Adjustments to reconcile net income to net cash provided by operating activities:
Non-cash operating lease expense	5,506	3,913
Foreign currency adjustments	(566)	2,091
Depreciation	39,756	34,934
Deferred income taxes	6,137	5,205
Amortization of deferred financing costs	1,859	1,852
Amortization of intangible assets	18,910	22,528
Stock-based compensation expense	3,847	5,034
Change in fair value of warrant liabilities	(6,899)	(9,894)
Net gain on the sale of property, plant and equipment	(2,247)	(2,759)
Provision for bad debt	18	0
Net changes in operating assets and liabilities:
Trade receivables	328	(15,310)
Inventory	(1,142)	(870)
Prepaid expenses and other assets	1,338	(550)
Income taxes payable, net	2,168	(324)
Accounts payable	(464)	(3,039)
Accrued payroll, accrued expenses and other liabilities	(3,464)	5,208
Net cash provided by operating activities	96,875	76,695
Cash flows from investing activities:
Purchases of property, plant and equipment	(54,505)	(101,932)
Proceeds from sale of property, plant and equipment	11,147	10,023
Purchases of intangible assets	(800)	(1,450)
Acquisition of net assets - Coastal acquisition	0	(30,762)
Net cash used in investing activities	(44,158)	(124,121)
Cash flows from financing activities:
Proceeds on revolving loan	317,989	377,375
Payments on revolving loan	(351,167)	(326,945)
Payment of debt issuance costs	(550)	(290)
Purchase of treasury stock	(10,505)	(4,148)
Other financing activities	(63)	(14)
Net cash provided by (used in) financing activities	(44,296)	45,978
Effect of foreign currency exchange rate changes on cash	(42)	(368)
Net increase (decrease) in cash and cash equivalents	8,379	(1,816)
Cash and cash equivalents:
Beginning of period	7,482	9,298
End of period	15,861	7,482	$ 9,298
Supplemental cash flow information:
Cash paid for interest	26,498	23,682
Cash paid for income taxes	673	408
Non-cash investing and financing activities:
Operating lease right-of-use assets recorded upon adoption of ASC 842	0	18,625
Operating lease liabilities recorded upon adoption of ASC 842	0	18,593
Operating lease assets obtained in exchange for new operating lease liabilities	6,669	10,089
PP&E acquired but not yet paid - beginning of period	$ 9,484	$ 8,882	$ 7,135

Note 1 - Organization and Descr

Note 1 - Organization and Description of Business	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Organization Concrete Pumping Holdings, Inc. (the “Company”) is a Delaware corporation headquartered in Thornton, Colorado. The Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries including Brundage-Bone Concrete Pumping, Inc. (“Brundage-Bone”), Capital Pumping (“Capital”), Camfaud Group Limited (“Camfaud”), and Eco-Pan, Inc. (“Eco-Pan”). Nature of business Brundage-Bone and Capital are concrete pumping service providers in the United States ("U.S.") and Camfaud is a concrete pumping service provider in the United Kingdom (“U.K.”). Their core business is the provision of concrete pumping services to general contractors and concrete finishing companies in the commercial, infrastructure and residential sectors. Most often equipment returns to a “home base” nightly and these service providers do not 100 Eco-Pan provides industrial cleanup and containment services, primarily to customers in the construction industry. Eco-Pan uses containment pans specifically designed to hold waste products from concrete and other industrial cleanup operations. Eco-Pan has 19 operating locations across the U.S. with its corporate headquarters in Thornton, Colorado. In addition, we have concrete waste management operations under our Eco-Pan brand name in the U.K. and currently operate from a shared Camfaud location. Seasonality The Company’s sales are historically seasonal, with lower revenue in the first fourth

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Principles of consolidation and Basis of presentation The accompanying Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain prior period amounts have been reclassified in order to conform to the current year presentation. The Consolidated Financial Statements include all accounts of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated. Use of estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Significant estimates include the liability for incurred but unreported claims under various partially self-insured polices, goodwill and intangible impairment analysis, valuation of share-based compensation, accounting for business combinations and estimates used in calculating the right-of-use asset and lease liability. Actual results could differ from those estimates. Inventory Inventory consists primarily of replacement parts for concrete pumping equipment. Inventories are stated at the lower of cost ( first first Fair Value Measurements The Financial Accounting Standard Board's (the "FASB") standard on fair value measurements establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. This standard establishes three may Level 1 Level 2 1 Level 3 Deferred financing costs Deferred financing costs representing third Debt issuance costs, including any original issue discounts, related to term loans or senior notes are reflected as a direct deduction from the carrying amount of the long-term debt liability that is included in long term debt, net of discount for deferred financing costs in the accompanying consolidated balance sheets. Debt issuance costs related to revolving credit facilities are capitalized and reflected as an asset in deferred financing costs in the accompanying consolidated balance sheets. Amortization of debt issuance costs are recorded in interest expense. Goodwill In accordance with Accounting Standards Codification ("ASC") Topic 350, 350” may not two first 0" no not second 1" not The Company performed a qualitative test as of the annual impairment testing date of August 31, 2023 no October 31, 2023, no August 31, 2022. no Note 8 Property, plant and equipment Property, plant and equipment are recorded at cost. Expenditures for additions and betterments are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred; however, maintenance and repairs that improve or extend the life of existing assets are capitalized. The carrying amount of assets disposed of and the related accumulated depreciation are eliminated from the accounts in the year of disposal. Gains or losses from property and equipment disposals are recognized in the year of disposal. Leasehold improvements are amortized using the straight-line method over their estimated useful lives or the remaining term of the lease, whichever is shorter. All other property, plant and equipment is depreciated using the straight-line method over the following estimated useful lives: In Years Buildings and improvements 15 to 40 Finance lease assets—buildings 40 Furniture and office equipment 2 to 7 Machinery and equipment 3 to 25 Transportation equipment 3 to 7 Finance lease assets are amortized over the estimated useful life of the asset (see Note 9 Intangible assets Intangible assets are recorded at cost or their estimated fair value (when acquired through a business combination or asset acquisition) less accumulated amortization (if finite-lived). Intangible assets with finite lives, except for customer relationships, are amortized on a straight-line basis over their estimated useful lives. Customer relationships are amortized on an accelerated basis over their estimated useful lives. Intangible assets with indefinite lives are not August 31, 2023 no October 31, 2023, no 1 August 31, 2022 no 8 Impairment of long-lived assets ASC 360, Property, Plant and Equipment 360 No October 31, 2023 Derivatives The Company has public warrants outstanding and due to certain provisions in the warrant agreement, coupled with the Company's capital structure, which includes preferred stock with voting rights, the public warrants do not 815, 815" Note 5 Revenue recognition The Company generates revenues primarily from ( 1 2 The Company adopted ASU 2016 02, Leases 842” October 31, 2022, November 1, 2021, . October 31, 2021 606 842. 842, 606 Revenue from contracts with customers (ASC 606 Concrete Pumping Services The vast majority of the Company's revenue from concrete pumping services comes from the Company's daily service, where the Company sends a single operator with a conventional concrete pump truck (an articulating boom attached to a large truck) to deliver concrete (or other construction material such as aggregate) from one 1 2 no A much smaller component of the total concrete pumping services revenue comes from placing boom services. Placing booms have become an essential tool in the efficient construction of high-rise buildings. A placing boom is the articulating boom component of a conventional concrete pump truck, positioned on the uppermost floor of a building construction project. Concrete is then supplied through a pipeline from the pump that remains at ground level. Due to the long term nature of high-rise jobs, these contracts are generally longer term but typically not one 1 2 3 606. not 30 not Revenue from contracts with customers (ASC 606 Lease revenue (ASC 842 Concrete Waste Services The Company’s concrete waste services business consists of service fees charged to customers for the delivery and usage over time of its pans or containers and the disposal of the concrete waste material. Almost all contracts include two 1 2 two 1 2 842 606. not 30 not The Company recognizes revenue from pan rentals in the period earned, regardless of the timing of billing to customers. A pan rental contract is fixed in nature, but the total includes a fixed amount for the pan rental and a services component. The performance obligation for the service component of the pan rental is satisfied at the time of the pan rental pickup, which is when the Company will recognize the services component revenue under ASC 606. 842 606 Leases as Lessor Our Eco-Pan business involves contracts with customers whereby we are a lessor for the rental component of the contract and therefore, such rental components of the contract are recorded as lease revenue. We account for such rental contracts as operating leases. We recognize revenue from pan rentals in the period earned, regardless of the timing of billing to customers. The lease component of the revenue is disaggregated by a base price that is based on the number of contractual days and a variable component that is based on days in excess of the number of contractual days. See further discussion above under "Revenue recognition". The table below summarizes our revenues as presented in our consolidated statements of operations for the years ended October 31, 2023 2022 Year Ended October 31, (in thousands) 2023 2022 Service revenue - ASC 606 $ 411,247 $ 376,665 Lease fixed revenue – ASC 842 18,680 15,015 Lease variable revenue - ASC 842 12,314 9,612 Total revenue $ 442,241 $ 401,292 Practical Expedients Applied The Company collects sales taxes when required from customers as part of the purchase price, which are then subsequently remitted to the appropriate authorities. The Company has elected to apply the practical expedient that allows entities to make an accounting policy election to exclude sales taxes and other similar taxes from the measurement. At contract inception, the Company does not one 30 606 no Trade receivables and contract assets and liabilities Trade receivables are carried at the original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts. Generally, the Company does not may 30 not Management determines the allowance for doubtful accounts by identifying troubled accounts and by using historical experience applied to an aging of accounts. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. The Company does not not not Performance obligations The Company’s ASC 606 not Contract costs The Company incurs limited costs in order to obtain contracts. However, as the amortization period for these assets would be one 606 Disaggregation of Revenue Revenue disaggregated by reportable segment and geographic area where the work was performed for the fiscal years ended October 31, 2023 2022 Note 19. three Leases Leases as Lessee The Company primarily leases various office and land facilities, vehicles and general office equipment. Leases with an initial term of 12 not The Company determines if an arrangement is a lease at inception and whether that lease meets the classification criteria of a finance or operating lease in accordance with ASC 842, not not Many of the Company’s lease arrangements contain multiple lease components (including fixed payments, such as rent, real estate taxes and insurance costs) and non-lease components (including common-area maintenance ("CAM") costs). The Company has elected to not not Expected Future Lease payments - The Company’s lease agreements contain a contractual minimum number of fixed lease payments, and many contain renewal options. However, the Company does not not not 12 1 2 not These leases, with few exceptions, provide for escalations that are fixed escalation clauses (such as fixed-dollar or fixed-percentage increases) or inflation-based escalation clauses (such as those tied to the consumer price index). The lease term for most leases includes the initial non-cancelable term plus any term under renewal options that are reasonably certain. The Company, from time to time, will enter into subleases, but these are immaterial in nature. From the Company’s perspective, these items are not The adoption of the new standard resulted in the recording of operating ROU assets and operating lease liabilities of approximately $18.6 million as of November 1, 2021. 840 October 31, 2021 842 November 1, 2021. Practical Expedients Applied The Company elected the package of practical expedients permitted under the transition guidance within the new standard, which among other things (i) allowed it to carry forward the historical lease classification; (ii) did not not 842. The Company has elected the short-term lease practical expedient, which excludes short-term leases from the scope of ASC 842. The Company also elected the hindsight practical expedient regarding the likelihood of exercising a lessee purchase option or assessing any impairment of ROU assets for existing leases. For all leases as lessee, the Company has elected the expedient that allows the Company to not not not Stock-based compensation The Company follows ASC 718, Compensation—Stock Compensation ("ASC 718" $.01 not Income taxes The Company complies with ASC 740, Income Taxes The Company computes deferred income tax assets and liabilities annually for differences between the financial statements and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not not not Camfaud files income tax returns in the U.K. Camfaud’s national statutes are generally open for one Foreign currency translation and transactions The functional currency of Camfaud is the Pound Sterling (GBP). The assets and liabilities of the Company's foreign subsidiaries are translated into U.S. Dollars using the period end exchange rates for the periods presented, and the consolidated statements of operations are translated at the average exchange rate for the periods presented. Retained earnings are translated at historic rates. The resulting translation adjustments are recorded as a component of comprehensive income on the consolidated statements of comprehensive income and is the only component of accumulated other comprehensive income. The functional currency of our other subsidiaries is the United States Dollar. Gains/(losses) from foreign currency translation of certain of the Company's intercompany balances during the years ended October 31, 2023 2022 not Earnings per share The Company calculates earnings per share in accordance with ASC 260, Earnings Per Share two two two not not Basic EPS is calculated by dividing income or loss attributable to common stockholders by the weighted average number of shares of common stock outstanding, excluding participating shares. Diluted earnings per share is based upon the weighted average number of shares as determined for basic earnings per share plus shares potentially issuable in conjunction with unvested restricted stock awards, incentive stock options, non-qualified stock options and shares of zero not An anti-dilutive impact is an increase in earnings per share or a reduction in net loss per share resulting from the conversion, exercise, or contingent issuance of certain securities. Business combinations and asset acquisitions The Company applies the principles provided in ASC 805, Business Combinations 805" If it is determined an acquisition is a business combination, tangible and intangible assets acquired and liabilities assumed are recorded at fair value and goodwill is recognized to the extent the fair value of the consideration transferred exceeds the fair value of the net assets acquired. Transaction costs for business combinations are expensed as incurred in accordance with ASC 805. If it is determined an acquisition is an asset acquisition, the purchase consideration (which will include certain transaction costs) is allocated first Concentrations As of October 31, 2023 three Cash balances held at financial institutions may, The Company’s customer base is dispersed across the U.S. and U.K. The Company performs ongoing evaluations of its customers’ financial condition and requires no no 10

Note 3 - New Accounting Pronoun

Note 3 - New Accounting Pronouncements	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	3. Newly adopted accounting pronouncements ASU 2020 04, 848 2020 04” March 2020, 2020 04, 2020 04 may March 12, 2020 December 31, 2022. June 29, 2022, Note 1 0 ASU 2016 02, 2016 02” February 2016, 2016 02, 842, 842” 840, 842 842 July 2018, 2018 11, 842: December 15, 2021, December 15, 2022. October 31, 2022, November 1, 2021. Note 9 Recently issued accounting pronouncements not Accounting Standards Update ("ASU") 2023 06, August 2018 – October 2023, 2023 06, 14 27 2023 06 2023 06 June 30, 2027. No October 31, 2023. not ASU 2023 07, 2023 07” November 2023, No. 2023 07, December 15, 2023, December 15, 2024, October 31, 2024. ASU 2023 09, 2023 09” December 2023, No. 2023 09, December 15, 2024, October 31, 2025. ASU 2016 13, 326 2016 13” June 2016, No. 2016 13, December 15, 2022, first October 31, 2024.

Note 4 - Business Combinations

Note 4 - Business Combinations and Asset Acquisitions	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Asset Acquisition [Text Block]	Note 4. The Company completed one asset acquisition during the second 2023 five 2022. fourth 2022, first 2022 fourth 2022, not 2022 August 2022 ( 2022 In August 2022, 805. The following table represents the final allocation of consideration to the assets acquired and liabilities assumed at their estimated acquisition-date fair values with any measurement-period adjustments included: (in thousands) Consideration paid: $ 30,762 Net assets acquired: Intangible assets $ 2,500 Property and equipment 28,500 Liabilities assumed (238 ) Total net assets acquired $ 30,762 All assets were valued using level 3 Identifiable intangible assets acquired consist of customer relationships of $1.7 million and non-compete agreements valued at $0.8 million. The customer relationships were valued using the multi-period excess earnings method. The non-compete agreements were valued using a direct valuation of economic damages approach. The Company determined the useful life of both the customer relationships and non-compete agreements to be 5 years. Concurrent with closing of the asset purchase agreement, the Company signed five November 2021 ( 2022 In November 2021, no not October 31, 2023. 3 Transaction Costs Transaction costs include expenses for legal, accounting, and other professionals that were engaged in connection with an asset acquisition or business combination. Transaction costs in the twelve October 31, 2023 2022 Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the combined results of operations for the Company and gives effect to the Coastal business combination discussed above as if it had occurred on November 1, 2020. not November 1, 2020, not The unaudited pro forma financial information is as follows: (in thousands) Year Ended October 31, 2022 Revenue $ 401,292 Pro forma revenue adjustments by Business Combination Coastal 15,986 Total pro forma revenue $ 417,278 Net income $ 28,676 Pro forma net income adjustments by Business Combination Coastal 1,087 Total pro forma net income $ 29,763 Significant pro forma adjustments include: ● Tangible and intangible assets are assumed to be recorded at their estimated fair values as of November 1, 2021 ● The Company incurred approximately $30.0 million on the ABL Facility (defined below) in connection with the acquisition of Coastal. Interest expense has been adjusted as of November 1, 2020. Coastal’s contribution to the Company's fiscal 2022

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurement	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Fair Value Measurement and Measurement Inputs, Recurring and Nonrecurring [Text Block]	5. The carrying amounts of the Company's cash and cash equivalents, accounts receivable, accounts payable and current accrued liabilities approximate their fair value as recorded due to the short-term maturity of these instruments, which approximates fair value. The Company’s outstanding obligations on its asset-backed loan ("ABL") credit facility are deemed to be at fair value as the interest rates on these debt obligations are variable and consistent with prevailing rates. There were no October 31, 2022 2 three October 31, 2022 1 2 no October 31, 2023. Long-term debt instruments The Company's long-term debt instruments are recorded at their carrying values in the consolidated balance sheet, which may 2 October 31, 2023 2022 As of October 31, As of October 31, 2023 2022 (in thousands) Carrying Value Fair Value Carrying Value Fair Value Senior Notes $ 375,000 $ 353,438 $ 375,000 $ 339,375 Warrants As of October 31, 2023 2022 one December 6, 2023. The Company accounts for the public warrants issued in connection with its IPO in accordance with ASC 815, not 2 Note 2 All other non-financial assets The Company's non-financial assets, which primarily consist of property and equipment, goodwill and other intangible assets, are not may not

Note 6 - Prepaid Expenses and O

Note 6 - Prepaid Expenses and Other Current Assets	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Other Current Assets [Text Block]	Note 6. The significant components of prepaid expenses and other current assets at October 31, 2023 2022 As of October 31, As of October 31, (in thousands) 2023 2022 Expected recoveries related to self-insured commercial liabilities $ 3,802 $ - Prepaid insurance 1,611 1,550 Prepaid licenses and deposits 810 751 Prepaid rent 629 402 Other current assets and prepaids 1,849 2,472 Total prepaid expenses and other current assets $ 8,701 $ 5,175

Note 7 - Property, Plant and Eq

Note 7 - Property, Plant and Equipment	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 7. The significant components of property, plant and equipment as of October 31, 2023 2022 As of October 31, As of October 31, (in thousands) 2023 2022 Land, building and improvements $ 29,338 $ 28,528 Finance leases—land and buildings 828 828 Machinery and equipment 517,514 478,162 Transportation equipment 9,306 7,133 Furniture and office equipment 3,817 3,870 Property, plant and equipment, gross 560,803 518,521 Less accumulated depreciation (133,155 ) (99,144 ) Property, plant and equipment, net $ 427,648 $ 419,377 Depreciation expense for the years ended October 31, 2023 2022 Year Ended October 31, (in thousands) 2023 2022 Cost of operations $ 37,336 $ 32,608 General and administrative expenses 2,420 2,326 Total depreciation expense $ 39,756 $ 34,934

Note 8 - Goodwill and Intangibl

Note 8 - Goodwill and Intangible Assets	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	8. The Company has recognized goodwill and certain intangible assets in connection with prior business combinations. The Company performed a qualitative test as of the annual impairment testing date of August 31, 2023 October 31, 2023, no August 31, 2022. The valuation methodology used to value the trade names during the quantitative impairment analysis as of August 31, 2022, October 31, 2022, The goodwill impairment test performed as of August 31, 2022, The following table summarizes the composition of intangible assets as of October 31, 2023 2022 As of October 31, 2023 Weighted Average Gross Foreign Currency Net Remaining Life Carrying Accumulated Accumulated Translation Carrying (in thousands) (in Years) Value Impairment Amortization Adjustment Amount Intangibles subject to amortization: Customer relationship 10.1 $ 195,126 $ - $ (130,295 ) $ 832 $ 65,663 Trade name 5.1 5,097 - (2,645 ) 146 2,598 Assembled workforce 1.4 1,650 - (972 ) - 678 Noncompete agreements 3.9 1,200 - (395 ) - 805 Indefinite-lived intangible assets: Trade names (indefinite life) - 55,500 (5,000 ) - - 50,500 Total intangibles $ 258,573 $ (5,000 ) $ (134,307 ) $ 978 $ 120,244 As of October 31, 2022 Weighted Average Gross Foreign Currency Net Remaining Life Carrying Accumulated Accumulated Translation Carrying (in thousands) (in Years) Value Impairment Amortization Adjustment Amount Intangibles subject to amortization: Customer relationship 11.0 $ 193,710 $ - $ (112,658 ) $ 1,416 $ 82,468 Trade name 6.1 4,836 - (2,127 ) 239 2,948 Assembled workforce 2.1 1,450 - (444 ) - 1,006 Noncompete agreements 4.6 1,000 - (168 ) - 832 Indefinite-lived intangible assets: Trade names (indefinite life) - 55,500 (5,000 ) - - 50,500 Total intangibles $ 256,496 $ (5,000 ) $ (115,397 ) $ 1,655 $ 137,754 Amortization expense for the year ended October 31, 2023 October 31, 2022 five October 31 (in thousands) 2024 $ 15,044 2025 11,713 2026 9,475 2027 7,731 2028 6,420 Thereafter 19,361 Total $ 69,744 The changes in the carrying value of goodwill by reportable segment for the years ended October 31, 2023 2022 (in thousands) U.S. Concrete Pumping U.K. Operations U.S. Concrete Waste Management Services Total Balance at October 31, 2021 147,482 28,085 49,133 224,700 Foreign currency translation - (4,455 ) - (4,455 ) Balance at October 31, 2022 147,482 23,630 49,133 220,245 Foreign currency translation - 1,272 - 1,272 Balance at October 31, 2023 147,482 24,902 49,133 221,517 Goodwill in the above table is presented net of accumulated impairment losses of $52.9 million as of October 31, 2023 2022.

Note 9 - Leases

Note 9 - Leases	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Operating and Finance Leases [Text Block]	9. General Lease expense consisted of the following: Classification on the Consolidated Statement of Operations Year Ended October 31, Year Ended October 31, (in thousands) 2023 2022 Operating lease expense General and administrative expenses $ 6,522 $ 5,002 Short-term and variable lease expense General and administrative expenses 686 975 Finance lease expense: Amortization of right-of-use assets General and administrative expenses 22 22 Interest on lease liability Interest expense, net 9 13 Total finance lease expense $ 30 35 Sublease income General and administrative expenses (85 ) (106 ) Total lease expense $ 7,153 $ 5,906 Supplemental consolidated balance sheet information and other information related to leases: (in thousands) October 31, October 31, Leases Classification on the Consolidated Balance Sheet 2023 2022 Assets: Operating lease assets Right-of-use operating lease assets $ 24,815 $ 24,833 Finance lease assets Property, plant and equipment, net 680 702 Total leased assets 25,495 25,535 Current liabilities: Operating Operating lease obligations, current portion $ 4,739 $ 4,001 Finance Finance lease obligations, current portion 125 109 Noncurrent liabilities: Operating Operating lease obligations, non-current 20,458 20,984 Finance Finance lease obligations, non-current 50 169 Total leased liabilities $ 25,372 $ 25,263 Weighted-average remaining lease term (years) Operating leases 6 7 Finance leases 2 3 Weighted-average discount rate Operating leases 7.1 % 6.0 % Finance leases 3.8 % 3.7 % Supplemental consolidated cash flow statement information related to leases: (in thousands) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 5,278 $ 4,798 Financing cash flows from finance leases 109 115 The table below reconciles the undiscounted cash flows for each of the first five October 31, 2023 Future Payments (in thousands) Operating Leases Finance Leases 2024 $ 6,267 $ 120 2025 5,543 61 2026 4,505 - 2027 4,001 - 2028 3,387 - Thereafter 7,913 - Total lease payments $ 31,617 $ 181 Less: Interest (6,420 ) (6 ) Total lease payments $ 25,197 $ 175 Less: Current portion (4,739 ) (125 ) Long-term portion $ 20,458 $ 50 As of October 31, 2023 no not Related Party Leases The Company has two related party leases. Eco-Pan leases its facility in Pacific, Washington from an investor group in which Bruce Young, the Company’s Chief Executive Officer, holds an approximately 25% interest. Camfaud leases its facility in Essex, England from a trust the trustees of which include Tony Faud, the Company’s Managing Director — U.K., and members of his family. The following is supplemental consolidated balance sheet information and other information related to related party leases: (in thousands) October 31, October 31, Leases Classification on the Consolidated Balance Sheet 2023 2022 Assets: Operating lease assets Right-of-use operating lease assets $ 2,972 $ 1,299 Current liabilities: Operating Operating lease obligations, current portion $ 284 $ 132 Noncurrent liabilities: Operating Operating lease obligations, non-current 2,669 1,174 Total leased liabilities $ 2,953 $ 1,305 For the years ended October 31, 2023 2022,

Note 10 - Long Term Debt and Re

Note 10 - Long Term Debt and Revolving Lines of Credit	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	10. The table below is a summary of the composition of the Company's debt balances as of October 31, 2023 2022 As of October 31, As of October 31, (in thousands) Interest Rates Maturities 2023 2022 ABL Facility - short term Varies June 2028 $ 18,954 $ 52,133 Senior notes - long term 6.0000% February 2026 375,000 375,000 Total debt, gross 393,954 427,133 Less: Unamortized deferred financing costs offsetting long term debt (3,132 ) (4,524 ) Less: Revolving Loan - short term (18,954 ) (52,133 ) Long term debt, net of unamortized deferred financing costs $ 371,868 $ 370,476 On January 28, 2021, second 2026 December 6, 2018, On July 29, 2022, On June 1, 2023, 1 2 3 June 1, 2028 180 June 1, 2023, June 1, 2023 June 1, 2028. Summarized terms of these facilities are included below: Senior Notes Summarized terms of the Senior Notes are as follows: ● Provides for an original aggregate principal amount of $375.0 ● The Senior Notes will mature and be due and payable in full on February 1, 2026; ● The Senior Notes bear interest at a rate of 6.000% February 1st August 1st ● The Senior Notes are jointly and severally guaranteed on a senior secured basis by the Company, Concrete Pumping Intermediate Acquisition Corp. and each of the Issuer’s domestic, wholly-owned subsidiaries that is a borrower or a guarantor under the ABL Facility (collectively, the "Guarantors"). The Senior Notes and the guarantees are secured on a second not ● The Indenture includes certain covenants that limit, among other things, the Issuer’s ability and the ability of its restricted subsidiaries to: incur additional indebtedness and issue certain preferred stock; make certain investments, distributions and other restricted payments; create or incur certain liens; merge, consolidate or transfer all or substantially all assets; enter into certain transactions with affiliates; and sell or otherwise dispose of certain assets. The outstanding principal amount of the Senior Notes as of October 31, 2023 ABL Facility Summarized terms of the ABL Facility, as amended are as follows: ● Borrowing availability in U.S. Dollars and GBP up to a maximum aggregate principal amount of $225.0 million and an uncommitted accordion feature under which the Company can increase the ABL Facility by up to an additional $75.0 million; ● Borrowing capacity available for standby letters of credit of up to $22.5 million and for swing loan borrowings of up to $22.5 million. Any issuance of letters of credit or making of a swing loan will reduce the amount available under the ABL Facility; ● Borrowings are generally in the form of short-term fixed rate loans that can be extended to mature on the earlier of (a) June 1, 2028 180 ● Amounts borrowed may ● Through May 31, 2023, May 31, 2023, ● Through June 29, 2022, 1 2 June 29, 2022 May 31, 2023, 1 2 May 31, 2023, 1 2 ● U.S. ABL Facility obligations are secured by a first ● U.K. ABL Facility obligations are secured by a first ● The ABL Facility also includes (i) a springing financial covenant (fixed charges coverage ratio) based on excess availability levels that the Company must comply with on a quarterly basis during required compliance periods and (ii) certain non-financial covenants. The outstanding balance under the ABL Facility as of October 31, 2023 October 31, 2023 October 31, 2023 October 31, 2023 The Company utilizes the ABL Facility to support its working capital arrangement. At October 31, 2023 2022

Note 11 - Accrued Payroll and P

Note 11 - Accrued Payroll and Payroll Expenses	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Accrued Payroll and Payroll Expenses [Text Block]	Note 11. The following table summarizes accrued payroll and expenses as of October 31, 2023 2022 As of October 31, As of October 31, (in thousands) 2023 2022 Accrued vacation $ 2,982 $ 2,705 Accrued payroll 3,960 2,763 Accrued bonus 5,368 4,835 Accrued employee-related taxes 1,892 2,760 Other accrued 322 278 Total accrued payroll and payroll expenses $ 14,524 $ 13,341

Note 12 - Accrued Expenses and

Note 12 - Accrued Expenses and Other Current Liabilities	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	Note 12. The following table summarizes accrued expenses and other current liabilities as of October 31, 2023 2022 As of October 31, As of October 31, (in thousands) 2023 2022 Accrued self-insured commercial liabilities $ 11,087 $ 8,796 Accrued self-insured health liabilities 2,269 3,337 Accrued interest 5,775 5,996 Accrued equipment purchases 8,545 7,644 Accrued property, sales and use tax 1,791 1,671 Accrued professional fees 1,429 831 Other 3,854 3,881 Total accrued expenses and other liabilities $ 34,750 $ 32,156

Note 13 - Income Taxes

Note 13 - Income Taxes	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 13. The sources of income before income taxes for the fiscal years ended October 31, 2023 2022 (in thousands) Year Ended October 31, 2023 Year Ended October 31, 2022 United States $ 35,650 $ 32,252 Foreign 4,912 1,950 Total $ 40,562 $ 34,202 The components of the provision for income taxes for the fiscal years ended October 31, 2023 2022 (in thousands) Year Ended October 31, 2023 Year Ended October 31, 2022 Current tax provision (benefit): Federal $ 1,945 $ - Foreign - (113 ) State and local 690 434 Total current tax provision $ 2,635 $ 321 Deferred tax provision (benefit): Federal $ 4,567 $ 4,575 Foreign 753 70 State and local 817 560 Total deferred tax benefit $ 6,137 $ 5,205 Net provision for income taxes $ 8,772 $ 5,526 For the fiscal years ended October 31, 2023 2022 (in thousands) Year Ended October 31, 2023 Year Ended October 31, 2022 Income tax expense per federal statutory rate of 21% for each period $ 8,517 $ 7,182 State income taxes, net of federal deduction 1,196 898 Change in deferred tax rate (280 ) 81 Warrant fair value change (1,449 ) (2,078 ) Deferred tax on undistributed foreign earnings - (827 ) Increase in valuation allowance 14 71 Other 774 199 Income tax provision $ 8,772 $ 5,526 The tax effects of the temporary differences giving rise to the Company’s net deferred tax liabilities for fiscal years ending October 31, 2023 2022 (in thousands) Year Ended October 31, 2023 Year Ended October 31, 2022 Deferred tax assets: Accrued insurance reserve $ 1,865 $ 2,385 Accrued sales and use tax 72 75 Accrued bonuses and vacation 1,855 1,737 Accrued payroll tax 281 445 Foreign tax credit carryforward 80 80 State tax credit carryforward 52 38 Interest expense carryforward 1,241 576 Stock-based compensation 2,490 3,105 Operating lease liability 6,109 6,315 Other 209 400 Net operating loss carryforward 18,596 25,894 Total deferred tax assets $ 32,850 $ 41,050 Valuation allowance (164 ) (134 ) Net deferred tax assets $ 32,686 $ 40,916 Deferred tax liabilities: Intangible assets (16,352 ) (17,758 ) Prepaid expenses (242 ) (172) Property and equipment (90,907 ) (90,998 ) Right-of-use operating lease asset (5,976 ) (6,211 ) Total net deferred tax liabilities (113,477 ) (115,139 ) Net deferred tax liabilities $ (80,791 ) $ (74,223 ) As of October 31, 2023 (in millions) Year Ended October 31, 2023 Year that Carryforwards Begin to Expire Federal net operating loss carryforwards $ 69.2 Indefinite carryforward State net operating loss carryforwards 34.8 FY24 Foreign net operating loss carryforwards 10.8 Indefinite carryforward Foreign tax carryforwards 0.1 FY26 State credit carryforwards 0.1 FY24 Federal interest expense carryforwards 3.6 Indefinite carryforward State interest expense carryforwards 11.3 Indefinite carryforward Total tax carryforwards $ 129.9 The Company does not In assessing the realizability of deferred tax assets, management considers whether it is more likely than not not not The Company files income tax returns with the U.S., various state governments and the U.K. With few immaterial exceptions, the Company is no October 31, 2021. Pursuant to Internal Revenue Code Section 382, may 50% three no October 31, 2023 2022 The following table summarizes the changes in the Company's unrecognized tax benefits during the fiscal years ended October 31, 2023 2022 no twelve none (in thousands) Year Ended October 31, 2023 Year Ended October 31, 2022 Balance, beginning of year $ 1,333 $ 1,452 Decrease in prior year position (130 ) (119 ) Balance, end of year $ 1,203 $ 1,333 As of October 31, 2023 2022 On August 15, 2022, no

Note 14 - Commitments and Conti

Note 14 - Commitments and Contingencies	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	14. Purchase Commitments As of October 31, 2023 twelve Insurance Commercial Self-Insured Losses For the fiscal years ended October 31, 2023 2022 Deductible Fiscal 2023 Fiscal 2022 General liability $ 250,000 $ 250,000 Automobile 1 $ 250,000 $ 250,000 Workers' compensation 1 $ 250,000 $ 250,000 1 In 2023, first Reserves have been recorded that reflect the undiscounted estimated liabilities including claims incurred but not third one third one The following table summarizes as of October 31, 2023 1 2 As of October 31, 2023 (in thousands) Classification on the Condensed Consolidated Balance Sheets Self-insured commercial liability, current Accrued expenses and other current liabilities $ 11,087 Self-insured commercial liability, non-current Other liabilities, non-current 14,140 Total self-insured commercial liabilities 25,227 Expected recoveries related to self-insured commercial liabilities, current Prepaid expenses and other current assets 3,802 Expected recoveries related to self-insured commercial liabilities, non-current Other non-current assets 13,822 Total expected recoveries related to self-insured commercial liabilities 17,625 Total self-insured commercial liability, net of expected recoveries $ 7,602 The Company has accrued $7.6 million and $7.0 million, as of October 31, 2023 2022 1 2 not Medical Self-Insured Losses The Company offers employee health benefits via a partially self-insured medical benefit plan. Participant claims exceeding certain limits are covered by a stop-loss insurance policy. As of October 31, 2023 2022 not third third Litigation The Company is currently involved in certain legal proceedings and other disputes with third not not Effective April 1, 2020, not April 1, 2020 October 31, 2023, not February 2023, February 2024 not October 31, 2023, no not may Letters of credit The ABL Facility provides for up to $22.5 million of standby letters of credit. As of October 31, 2023

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Equity [Text Block]	Note 15. The Company’s amended and restated certificate of incorporation authorizes the issuance of 500,000,000 shares of common stock, par value $0.0001, and 10,000,000 shares of preferred stock, par value $0.0001. Immediately following December 6, 2018, ● 28,847,707 shares of common stock issued and outstanding; ● 34,100,000 warrants outstanding, each exercisable for one ● 2,450,980 shares of zero-dividend convertible perpetual preferred stock (“Series A Preferred Stock”) outstanding, as further discussed below Grants of new restricted stock awards and exercises of stock options are issued out of outstanding and available common stock. As discussed below, on April 29, 2019, October 31, 2023 2022 December 6, 2033. On May 14, 2019, The Company’s Series A Preferred Stock does not June 6, 2019) 1:1 December 6, 2022 October 31, 2023 1:1 Conditionally redeemable preferred shares (including preferred shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not not Share Repurchase Program In January 2023, March 31, 2024 June 15, 2023 June 2022. one 10b5 1 1934, 10b 18 may The following table summarizes the shares repurchased, total cost of shares repurchased and average price per share for the fiscal year ended October 31, 2023 2022 For the Year Ended October 31, (in thousands, except price per share) 2023 2022 Shares repurchased 1,333 415 Total cost of shares repurchased $ 8,883 $ 2,700 Average price per share $ 6.66 $ 6.48

Note 16 - Stock-based Compensat

Note 16 - Stock-based Compensation	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 16. Pursuant to the Concrete Pumping Holdings, Inc. 2018 one four ( 1 Time-based only – Awards vest in equal installments over a specified period. ( 2 $6 first 30 first 1/3 three ( 3 $8 first 30 first 1/3 three ( 4 $10 first 30 first 1/3 three The following table summarizes realized compensation expense related to stock options and restricted stock awards in the accompanying condensed consolidated statements of operations: Twelve Months Ended October 31, (in thousands) 2023 2022 Compensation expense – stock options $ 465 $ 611 Compensation expense – restricted stock awards 3,382 4,423 Total $ 3,847 $ 5,034 Stock Options The following tables summarize stock option activity for the year ended October 31, 2023 Options Weighted average grant date fair value Weighted average exercise price Outstanding stock options, October 31, 2021 1,684,193 $ 6.85 $ 1.63 Granted 4,500 $ 7.43 $ 0.01 Cancelled/Forfeited (1,586 ) $ 6.67 $ 0.01 Exercised (197,779 ) $ 6.70 $ 0.44 Outstanding stock options, October 31, 2022 1,489,328 $ 6.42 $ 1.79 Exercised (112,774 ) $ 6.71 $ 0.39 Outstanding stock options, October 31, 2023 1,376,554 $ 6.40 $ 1.90 The total intrinsic value of stock options exercised for the years ended October 31, 2023 2022 October 31, 2023 2022 The following table summarizes information about stock options outstanding at October 31, 2023 Options Outstanding Options Exercisable Exercise price Number of options Weighted average exercise price Weighted average remaining contractual life (yrs) Aggregate Intrinsic Value Number of options Weighted average exercise price Weighted average remaining contractual life (yrs) Aggregate Intrinsic Value $ 0.01 315,671 $ 0.01 6.8 $ 2,216 78,057 $ 0.01 6.8 $ 548 $ 0.87 736,810 $ 0.87 1.3 4,539 736,810 $ 0.87 1.3 $ 4,539 $ 6.09 324,073 $ 6.09 2.4 305 324,073 $ 6.09 2.4 $ 305 Total 1,376,554 $ 1.90 2.8 $ 7,059 1,138,940 $ 2.30 2.0 $ 5,392 As of October 31, 2023 Restricted Stock Awards The following table is a summary of Restricted Stock Awards activity for the years ended October 31, 2023 2022 Units Weighted average grant-date fair value Unvested as of October 31, 2021 3,071,391 4.98 Granted 134,481 7.43 Vested (768,330 ) 4.86 Cancelled/Forfeited (84,082 ) 5.81 Unvested as of October 31, 2022 2,353,460 5.14 Granted 16,007 6.96 Vested (788,275 ) 4.54 Cancelled/Forfeited (35,947 ) 3.97 Unvested as of October 31, 2023 1,545,245 5.49 As of October 31, 2023 The Company realized $1.3 million and $1.4 million in tax benefits related to restricted stock award vestings for the years ended October 31, 2023 2022

Note 17 - Earnings Per Share

Note 17 - Earnings Per Share	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 17. At October 31, 2023 1 2 3 4 5 October 31, 2023 2022 The table below shows our basic and diluted EPS calculations for the fiscal year ended October 31, 2023 2022 Year Ended October 31, (in thousands, except share and per share amounts) 2023 2022 Net income (numerator): Net income attributable to Concrete Pumping Holdings, Inc. $ 31,790 $ 28,676 Less: Accretion of liquidation preference on preferred stock (1,750 ) (1,750 ) Less: Undistributed earnings allocated to participating securities (1,017 ) (1,274 ) Net income attributable to common stockholders (numerator for basic earnings per share) $ 29,023 $ 25,652 Add back: Undistributed earning allocated to participating securities 1,017 1,274 Less: Undistributed earnings reallocated to participating securities (1,000 ) (1,254 ) Numerator for diluted earnings (loss) per share $ 29,040 $ 25,672 Weighted average shares (denominator): Weighted average shares - basic 53,276,450 53,914,311 Weighted average shares - diluted 54,173,731 54,851,308 Basic earnings (loss) per share $ 0.54 $ 0.48 Diluted earnings (loss) per share $ 0.54 $ 0.47

Note 18 - Employee Benefits Pla

Note 18 - Employee Benefits Plan	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	Note 18. Retirement plans The Company offers a 401 may 401 October 31, 2023 2022 Camfaud operates a Small Self-Administered Scheme (“SSAS”), which is the equivalent of a U.S. defined contribution pension plan. The assets of the plan are held separately from those of Camfaud in an independently administered fund. Contributions by Camfaud to the SSAS amounted to $0.4 million and $0.3 million for the years ended October 31, 2023 2022 Multiemployer plans Our U.S. Concrete Pumping segment contributes to a number of multiemployer defined benefit pension plans under the terms of collective-bargaining agreements (CBAs) that cover its union-represented employees. The risks of participating in these multiemployer plans are different from single-employer plans in the following aspects: (a) Assets contributed to the multiemployer plan by one may may may no The following is a summary of our contributions to each multiemployer pension plan for the years ended October 31, 2023 2022 Year Ended October 31, (in thousands) 2023 2022 California $ 606 $ 407 Oregon 303 291 Washington 301 255 Total contributions $ 1,210 $ 953 No no 80 80 65 Government regulations impose certain requirements relative to multiemployer plans. In the event of plan termination or employer withdrawal, an employer may not not If the construction industry exception applies, then it would delay the imposition of a withdrawal liability. The “construction industry” exception generally delays the imposition of withdrawal liability in connection with an employer’s withdrawal from a “construction industry” multiemployer plan unless and until that employer resumes covered operations in the relevant geographic region without a corresponding resumption of contributions to the multiemployer plan. The Company has no

Note 19 - Segment Reporting

Note 19 - Segment Reporting	12 Months Ended
	Oct. 31, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	19. The Company conducts business through the following reportable segments based on geography and the nature of services sold: ● U.S. Concrete Pumping – Consists of concrete pumping services sold to customers in the U.S. Business in this segment is primarily performed under the Brundage-Bone and Capital trade names. ● U.K. Operations – Consists of concrete pumping services and leasing of concrete pumping equipment to customers in the U.K. Business in this segment is primarily performed under the Camfaud Concrete Pumps and Premier Concrete Pumping trade names. In addition to concrete pumping, we recently started operations of waste management services in the U.K. under the Eco-Pan trade name and the results of this business are included in this segment. This represents the Company’s foreign operations. ● U.S. Concrete Waste Management Services – Consists of pans and containers rented to customers in the U.S. and the disposal of the concrete waste material services sold to customers in the U.S. Business in this segment is performed under the Eco-Pan trade name. Any differences between segment reporting and consolidated results are reflected in Intersegment or Other below. All Other non-segmented revenues and costs that are not The accounting policies of the reportable segments are the same as those described in Note 2 Year Ended October 31, (in thousands) 2023 2022 Revenue U.S. Concrete Pumping $ 317,877 $ 296,506 U.K. Operations 62,588 54,926 U.S. Concrete Waste Management Services (1) 62,405 50,191 Reportable segment revenue 442,870 401,623 Other 2,500 2,500 Intersegment eliminations (1) (3,129 ) (2,831 ) Total revenue $ 442,241 $ 401,292 (1) For years ended October 31, 2023 and 2022, there were $ 0.6 0.3 2.5 EBITDA U.S. Concrete Pumping $ 75,587 $ 72,278 U.K. Operations 15,272 12,582 U.S. Concrete Waste Management Services 27,088 20,302 Reportable segment EBITDA 117,947 105,162 Interest expense, net (28,119 ) (25,891 ) Reportable segment depreciation and amortization (57,806 ) (56,614 ) Other 8,540 11,545 Total income before income taxes $ 40,562 $ 34,202 Depreciation and amortization U.S. Concrete Pumping $ 41,870 $ 40,304 U.K. Operations 7,535 7,709 U.S. Concrete Waste Management Services 8,401 8,601 Reportable segment depreciation and amortization 57,806 56,614 Other 860 848 Total depreciation and amortization $ 58,666 $ 57,462 Interest expense, net U.S. Concrete Pumping $ (25,294 ) $ (22,968 ) U.K. Operations (2,825 ) (2,923 ) Total interest expense, net $ (28,119 ) $ (25,891 ) Total assets by segment for the periods presented are as follows: As of October 31, As of October 31, (in thousands) 2023 2022 Total assets U.S. Concrete Pumping $ 698,905 $ 693,048 U.K. Operations 119,123 103,255 U.S. Concrete Waste Management Services 181,382 157,370 Reportable segment assets 999,410 953,673 Other (94,885 ) (66,184 ) Total assets $ 904,525 $ 887,489 Total capital expenditures by segment for the periods presented are as follows: Year Ended October 31, (in thousands) 2023 2022 Total capital expenditures U.S. Concrete Pumping $ 30,263 $ 78,453 U.K. Operations 12,405 13,385 U.S. Concrete Waste Management Services 11,837 10,077 Reportable segment capital expenditures 54,505 101,915 Other - 18 Total capital expenditures $ 54,505 $ 101,933 The U.S. and U.K. were the only regions that accounted for more than 10% no 10% October 31, 2023 2022 Year Ended October 31, (in thousands) 2023 2022 Revenue by geography U.S. $ 379,653 $ 346,366 U.K. 62,588 54,926 Total revenue $ 442,241 $ 401,292 Long-lived tangible assets U.S. $ 371,689 $ 366,814 U.K. 55,959 52,563 Total long lived assets $ 427,648 $ 419,377

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Oct. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. None.
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Oct. 31, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Principles of consolidation and Basis of presentation The accompanying Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain prior period amounts have been reclassified in order to conform to the current year presentation. The Consolidated Financial Statements include all accounts of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated.
Use of Estimates, Policy [Policy Text Block]	Use of estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Significant estimates include the liability for incurred but unreported claims under various partially self-insured polices, goodwill and intangible impairment analysis, valuation of share-based compensation, accounting for business combinations and estimates used in calculating the right-of-use asset and lease liability. Actual results could differ from those estimates.
Inventory, Policy [Policy Text Block]	Inventory Inventory consists primarily of replacement parts for concrete pumping equipment. Inventories are stated at the lower of cost ( first first
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value Measurements The Financial Accounting Standard Board's (the "FASB") standard on fair value measurements establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. This standard establishes three may Level 1 Level 2 1 Level 3
Debt, Policy [Policy Text Block]	Deferred financing costs Deferred financing costs representing third Debt issuance costs, including any original issue discounts, related to term loans or senior notes are reflected as a direct deduction from the carrying amount of the long-term debt liability that is included in long term debt, net of discount for deferred financing costs in the accompanying consolidated balance sheets. Debt issuance costs related to revolving credit facilities are capitalized and reflected as an asset in deferred financing costs in the accompanying consolidated balance sheets. Amortization of debt issuance costs are recorded in interest expense.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill In accordance with Accounting Standards Codification ("ASC") Topic 350, 350” may not two first 0" no not second 1" not The Company performed a qualitative test as of the annual impairment testing date of August 31, 2023 no October 31, 2023, no August 31, 2022. no Note 8
Property, Plant and Equipment, Policy [Policy Text Block]	Property, plant and equipment Property, plant and equipment are recorded at cost. Expenditures for additions and betterments are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred; however, maintenance and repairs that improve or extend the life of existing assets are capitalized. The carrying amount of assets disposed of and the related accumulated depreciation are eliminated from the accounts in the year of disposal. Gains or losses from property and equipment disposals are recognized in the year of disposal. Leasehold improvements are amortized using the straight-line method over their estimated useful lives or the remaining term of the lease, whichever is shorter. All other property, plant and equipment is depreciated using the straight-line method over the following estimated useful lives: In Years Buildings and improvements 15 to 40 Finance lease assets—buildings 40 Furniture and office equipment 2 to 7 Machinery and equipment 3 to 25 Transportation equipment 3 to 7 Finance lease assets are amortized over the estimated useful life of the asset (see Note 9
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible assets Intangible assets are recorded at cost or their estimated fair value (when acquired through a business combination or asset acquisition) less accumulated amortization (if finite-lived). Intangible assets with finite lives, except for customer relationships, are amortized on a straight-line basis over their estimated useful lives. Customer relationships are amortized on an accelerated basis over their estimated useful lives. Intangible assets with indefinite lives are not August 31, 2023 no October 31, 2023, no 1 August 31, 2022 no 8
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of long-lived assets ASC 360, Property, Plant and Equipment 360 No October 31, 2023
Derivatives, Policy [Policy Text Block]	Derivatives The Company has public warrants outstanding and due to certain provisions in the warrant agreement, coupled with the Company's capital structure, which includes preferred stock with voting rights, the public warrants do not 815, 815" Note 5
Revenue [Policy Text Block]	Revenue recognition The Company generates revenues primarily from ( 1 2 The Company adopted ASU 2016 02, Leases 842” October 31, 2022, November 1, 2021, . October 31, 2021 606 842. 842, 606 Revenue from contracts with customers (ASC 606 Concrete Pumping Services The vast majority of the Company's revenue from concrete pumping services comes from the Company's daily service, where the Company sends a single operator with a conventional concrete pump truck (an articulating boom attached to a large truck) to deliver concrete (or other construction material such as aggregate) from one 1 2 no A much smaller component of the total concrete pumping services revenue comes from placing boom services. Placing booms have become an essential tool in the efficient construction of high-rise buildings. A placing boom is the articulating boom component of a conventional concrete pump truck, positioned on the uppermost floor of a building construction project. Concrete is then supplied through a pipeline from the pump that remains at ground level. Due to the long term nature of high-rise jobs, these contracts are generally longer term but typically not one 1 2 3 606. not 30 not Revenue from contracts with customers (ASC 606 Lease revenue (ASC 842 Concrete Waste Services The Company’s concrete waste services business consists of service fees charged to customers for the delivery and usage over time of its pans or containers and the disposal of the concrete waste material. Almost all contracts include two 1 2 two 1 2 842 606. not 30 not The Company recognizes revenue from pan rentals in the period earned, regardless of the timing of billing to customers. A pan rental contract is fixed in nature, but the total includes a fixed amount for the pan rental and a services component. The performance obligation for the service component of the pan rental is satisfied at the time of the pan rental pickup, which is when the Company will recognize the services component revenue under ASC 606. 842 606 Leases as Lessor Our Eco-Pan business involves contracts with customers whereby we are a lessor for the rental component of the contract and therefore, such rental components of the contract are recorded as lease revenue. We account for such rental contracts as operating leases. We recognize revenue from pan rentals in the period earned, regardless of the timing of billing to customers. The lease component of the revenue is disaggregated by a base price that is based on the number of contractual days and a variable component that is based on days in excess of the number of contractual days. See further discussion above under "Revenue recognition". The table below summarizes our revenues as presented in our consolidated statements of operations for the years ended October 31, 2023 2022 Year Ended October 31, (in thousands) 2023 2022 Service revenue - ASC 606 $ 411,247 $ 376,665 Lease fixed revenue – ASC 842 18,680 15,015 Lease variable revenue - ASC 842 12,314 9,612 Total revenue $ 442,241 $ 401,292 Practical Expedients Applied The Company collects sales taxes when required from customers as part of the purchase price, which are then subsequently remitted to the appropriate authorities. The Company has elected to apply the practical expedient that allows entities to make an accounting policy election to exclude sales taxes and other similar taxes from the measurement. At contract inception, the Company does not one 30 606 no Trade receivables and contract assets and liabilities Trade receivables are carried at the original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts. Generally, the Company does not may 30 not Management determines the allowance for doubtful accounts by identifying troubled accounts and by using historical experience applied to an aging of accounts. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. The Company does not not not Performance obligations The Company’s ASC 606 not Contract costs The Company incurs limited costs in order to obtain contracts. However, as the amortization period for these assets would be one 606 Disaggregation of Revenue Revenue disaggregated by reportable segment and geographic area where the work was performed for the fiscal years ended October 31, 2023 2022 Note 19. three
Lessee, Leases [Policy Text Block]	Leases Leases as Lessee The Company primarily leases various office and land facilities, vehicles and general office equipment. Leases with an initial term of 12 not The Company determines if an arrangement is a lease at inception and whether that lease meets the classification criteria of a finance or operating lease in accordance with ASC 842, not not Many of the Company’s lease arrangements contain multiple lease components (including fixed payments, such as rent, real estate taxes and insurance costs) and non-lease components (including common-area maintenance ("CAM") costs). The Company has elected to not not Expected Future Lease payments - The Company’s lease agreements contain a contractual minimum number of fixed lease payments, and many contain renewal options. However, the Company does not not not 12 1 2 not These leases, with few exceptions, provide for escalations that are fixed escalation clauses (such as fixed-dollar or fixed-percentage increases) or inflation-based escalation clauses (such as those tied to the consumer price index). The lease term for most leases includes the initial non-cancelable term plus any term under renewal options that are reasonably certain. The Company, from time to time, will enter into subleases, but these are immaterial in nature. From the Company’s perspective, these items are not The adoption of the new standard resulted in the recording of operating ROU assets and operating lease liabilities of approximately $18.6 million as of November 1, 2021. 840 October 31, 2021 842 November 1, 2021. Practical Expedients Applied The Company elected the package of practical expedients permitted under the transition guidance within the new standard, which among other things (i) allowed it to carry forward the historical lease classification; (ii) did not not 842. The Company has elected the short-term lease practical expedient, which excludes short-term leases from the scope of ASC 842. The Company also elected the hindsight practical expedient regarding the likelihood of exercising a lessee purchase option or assessing any impairment of ROU assets for existing leases. For all leases as lessee, the Company has elected the expedient that allows the Company to not not not
Share-Based Payment Arrangement [Policy Text Block]	Stock-based compensation The Company follows ASC 718, Compensation—Stock Compensation ("ASC 718" $.01 not
Income Tax, Policy [Policy Text Block]	Income taxes The Company complies with ASC 740, Income Taxes The Company computes deferred income tax assets and liabilities annually for differences between the financial statements and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not not not Camfaud files income tax returns in the U.K. Camfaud’s national statutes are generally open for one
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign currency translation and transactions The functional currency of Camfaud is the Pound Sterling (GBP). The assets and liabilities of the Company's foreign subsidiaries are translated into U.S. Dollars using the period end exchange rates for the periods presented, and the consolidated statements of operations are translated at the average exchange rate for the periods presented. Retained earnings are translated at historic rates. The resulting translation adjustments are recorded as a component of comprehensive income on the consolidated statements of comprehensive income and is the only component of accumulated other comprehensive income. The functional currency of our other subsidiaries is the United States Dollar. Gains/(losses) from foreign currency translation of certain of the Company's intercompany balances during the years ended October 31, 2023 2022 not
Earnings Per Share, Policy [Policy Text Block]	Earnings per share The Company calculates earnings per share in accordance with ASC 260, Earnings Per Share two two two not not Basic EPS is calculated by dividing income or loss attributable to common stockholders by the weighted average number of shares of common stock outstanding, excluding participating shares. Diluted earnings per share is based upon the weighted average number of shares as determined for basic earnings per share plus shares potentially issuable in conjunction with unvested restricted stock awards, incentive stock options, non-qualified stock options and shares of zero not An anti-dilutive impact is an increase in earnings per share or a reduction in net loss per share resulting from the conversion, exercise, or contingent issuance of certain securities.
Business Combinations Policy [Policy Text Block]	Business combinations and asset acquisitions The Company applies the principles provided in ASC 805, Business Combinations 805" If it is determined an acquisition is a business combination, tangible and intangible assets acquired and liabilities assumed are recorded at fair value and goodwill is recognized to the extent the fair value of the consideration transferred exceeds the fair value of the net assets acquired. Transaction costs for business combinations are expensed as incurred in accordance with ASC 805. If it is determined an acquisition is an asset acquisition, the purchase consideration (which will include certain transaction costs) is allocated first
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations As of October 31, 2023 three Cash balances held at financial institutions may, The Company’s customer base is dispersed across the U.S. and U.K. The Company performs ongoing evaluations of its customers’ financial condition and requires no no 10

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Property, Plant and Equipment, Useful Life [Table Text Block]	In Years Buildings and improvements 15 to 40 Finance lease assets—buildings 40 Furniture and office equipment 2 to 7 Machinery and equipment 3 to 25 Transportation equipment 3 to 7
Disaggregation of Revenue [Table Text Block]	Year Ended October 31, (in thousands) 2023 2022 Service revenue - ASC 606 $ 411,247 $ 376,665 Lease fixed revenue – ASC 842 18,680 15,015 Lease variable revenue - ASC 842 12,314 9,612 Total revenue $ 442,241 $ 401,292

Note 4 - Business Combination_2

Note 4 - Business Combinations and Asset Acquisitions (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(in thousands) Consideration paid: $ 30,762 Net assets acquired: Intangible assets $ 2,500 Property and equipment 28,500 Liabilities assumed (238 ) Total net assets acquired $ 30,762
Business Acquisition, Pro Forma Information [Table Text Block]	(in thousands) Year Ended October 31, 2022 Revenue $ 401,292 Pro forma revenue adjustments by Business Combination Coastal 15,986 Total pro forma revenue $ 417,278 Net income $ 28,676 Pro forma net income adjustments by Business Combination Coastal 1,087 Total pro forma net income $ 29,763

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurement (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]	As of October 31, As of October 31, 2023 2022 (in thousands) Carrying Value Fair Value Carrying Value Fair Value Senior Notes $ 375,000 $ 353,438 $ 375,000 $ 339,375

Note 6 - Prepaid Expenses and_2

Note 6 - Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	As of October 31, As of October 31, (in thousands) 2023 2022 Expected recoveries related to self-insured commercial liabilities $ 3,802 $ - Prepaid insurance 1,611 1,550 Prepaid licenses and deposits 810 751 Prepaid rent 629 402 Other current assets and prepaids 1,849 2,472 Total prepaid expenses and other current assets $ 8,701 $ 5,175

Note 7 - Property, Plant and _2

Note 7 - Property, Plant and Equipment (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	As of October 31, As of October 31, (in thousands) 2023 2022 Land, building and improvements $ 29,338 $ 28,528 Finance leases—land and buildings 828 828 Machinery and equipment 517,514 478,162 Transportation equipment 9,306 7,133 Furniture and office equipment 3,817 3,870 Property, plant and equipment, gross 560,803 518,521 Less accumulated depreciation (133,155 ) (99,144 ) Property, plant and equipment, net $ 427,648 $ 419,377
Long-Lived Tangible Asset, Depreciation [Table Text Block]	Year Ended October 31, (in thousands) 2023 2022 Cost of operations $ 37,336 $ 32,608 General and administrative expenses 2,420 2,326 Total depreciation expense $ 39,756 $ 34,934

Note 8 - Goodwill and Intangi_2

Note 8 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	As of October 31, 2023 Weighted Average Gross Foreign Currency Net Remaining Life Carrying Accumulated Accumulated Translation Carrying (in thousands) (in Years) Value Impairment Amortization Adjustment Amount Intangibles subject to amortization: Customer relationship 10.1 $ 195,126 $ - $ (130,295 ) $ 832 $ 65,663 Trade name 5.1 5,097 - (2,645 ) 146 2,598 Assembled workforce 1.4 1,650 - (972 ) - 678 Noncompete agreements 3.9 1,200 - (395 ) - 805 Indefinite-lived intangible assets: Trade names (indefinite life) - 55,500 (5,000 ) - - 50,500 Total intangibles $ 258,573 $ (5,000 ) $ (134,307 ) $ 978 $ 120,244 As of October 31, 2022 Weighted Average Gross Foreign Currency Net Remaining Life Carrying Accumulated Accumulated Translation Carrying (in thousands) (in Years) Value Impairment Amortization Adjustment Amount Intangibles subject to amortization: Customer relationship 11.0 $ 193,710 $ - $ (112,658 ) $ 1,416 $ 82,468 Trade name 6.1 4,836 - (2,127 ) 239 2,948 Assembled workforce 2.1 1,450 - (444 ) - 1,006 Noncompete agreements 4.6 1,000 - (168 ) - 832 Indefinite-lived intangible assets: Trade names (indefinite life) - 55,500 (5,000 ) - - 50,500 Total intangibles $ 256,496 $ (5,000 ) $ (115,397 ) $ 1,655 $ 137,754
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(in thousands) 2024 $ 15,044 2025 11,713 2026 9,475 2027 7,731 2028 6,420 Thereafter 19,361 Total $ 69,744
Schedule of Goodwill [Table Text Block]	(in thousands) U.S. Concrete Pumping U.K. Operations U.S. Concrete Waste Management Services Total Balance at October 31, 2021 147,482 28,085 49,133 224,700 Foreign currency translation - (4,455 ) - (4,455 ) Balance at October 31, 2022 147,482 23,630 49,133 220,245 Foreign currency translation - 1,272 - 1,272 Balance at October 31, 2023 147,482 24,902 49,133 221,517

Note 9 - Leases (Tables)

Note 9 - Leases (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Lease, Cost [Table Text Block]	Classification on the Consolidated Statement of Operations Year Ended October 31, Year Ended October 31, (in thousands) 2023 2022 Operating lease expense General and administrative expenses $ 6,522 $ 5,002 Short-term and variable lease expense General and administrative expenses 686 975 Finance lease expense: Amortization of right-of-use assets General and administrative expenses 22 22 Interest on lease liability Interest expense, net 9 13 Total finance lease expense $ 30 35 Sublease income General and administrative expenses (85 ) (106 ) Total lease expense $ 7,153 $ 5,906
Assets and Liabilities, Lessee [Table Text Block]	(in thousands) October 31, October 31, Leases Classification on the Consolidated Balance Sheet 2023 2022 Assets: Operating lease assets Right-of-use operating lease assets $ 24,815 $ 24,833 Finance lease assets Property, plant and equipment, net 680 702 Total leased assets 25,495 25,535 Current liabilities: Operating Operating lease obligations, current portion $ 4,739 $ 4,001 Finance Finance lease obligations, current portion 125 109 Noncurrent liabilities: Operating Operating lease obligations, non-current 20,458 20,984 Finance Finance lease obligations, non-current 50 169 Total leased liabilities $ 25,372 $ 25,263 Weighted-average remaining lease term (years) Operating leases 6 7 Finance leases 2 3 Weighted-average discount rate Operating leases 7.1 % 6.0 % Finance leases 3.8 % 3.7 %
Lessee, Leases, Supplemental Cash Flow Information	(in thousands) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 5,278 $ 4,798 Financing cash flows from finance leases 109 115
Lessee, Lease Liability, Maturity [Table Text Block]	Future Payments (in thousands) Operating Leases Finance Leases 2024 $ 6,267 $ 120 2025 5,543 61 2026 4,505 - 2027 4,001 - 2028 3,387 - Thereafter 7,913 - Total lease payments $ 31,617 $ 181 Less: Interest (6,420 ) (6 ) Total lease payments $ 25,197 $ 175 Less: Current portion (4,739 ) (125 ) Long-term portion $ 20,458 $ 50
Schedule of Future Minimum Rental Payments for Operating and Capital Leases [Table Text Block]	(in thousands) October 31, October 31, Leases Classification on the Consolidated Balance Sheet 2023 2022 Assets: Operating lease assets Right-of-use operating lease assets $ 2,972 $ 1,299 Current liabilities: Operating Operating lease obligations, current portion $ 284 $ 132 Noncurrent liabilities: Operating Operating lease obligations, non-current 2,669 1,174 Total leased liabilities $ 2,953 $ 1,305

Note 10 - Long Term Debt and _2

Note 10 - Long Term Debt and Revolving Lines of Credit (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Schedule of Debt [Table Text Block]	As of October 31, As of October 31, (in thousands) Interest Rates Maturities 2023 2022 ABL Facility - short term Varies June 2028 $ 18,954 $ 52,133 Senior notes - long term 6.0000% February 2026 375,000 375,000 Total debt, gross 393,954 427,133 Less: Unamortized deferred financing costs offsetting long term debt (3,132 ) (4,524 ) Less: Revolving Loan - short term (18,954 ) (52,133 ) Long term debt, net of unamortized deferred financing costs $ 371,868 $ 370,476

Note 11 - Accrued Payroll and_2

Note 11 - Accrued Payroll and Payroll Expenses (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Schedule of Accrued Payroll and Expenses [Table Text Block]	As of October 31, As of October 31, (in thousands) 2023 2022 Accrued vacation $ 2,982 $ 2,705 Accrued payroll 3,960 2,763 Accrued bonus 5,368 4,835 Accrued employee-related taxes 1,892 2,760 Other accrued 322 278 Total accrued payroll and payroll expenses $ 14,524 $ 13,341

Note 12 - Accrued Expenses an_2

Note 12 - Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	As of October 31, As of October 31, (in thousands) 2023 2022 Accrued self-insured commercial liabilities $ 11,087 $ 8,796 Accrued self-insured health liabilities 2,269 3,337 Accrued interest 5,775 5,996 Accrued equipment purchases 8,545 7,644 Accrued property, sales and use tax 1,791 1,671 Accrued professional fees 1,429 831 Other 3,854 3,881 Total accrued expenses and other liabilities $ 34,750 $ 32,156

Note 13 - Income Taxes (Tables)

Note 13 - Income Taxes (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	(in thousands) Year Ended October 31, 2023 Year Ended October 31, 2022 United States $ 35,650 $ 32,252 Foreign 4,912 1,950 Total $ 40,562 $ 34,202
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	(in thousands) Year Ended October 31, 2023 Year Ended October 31, 2022 Current tax provision (benefit): Federal $ 1,945 $ - Foreign - (113 ) State and local 690 434 Total current tax provision $ 2,635 $ 321 Deferred tax provision (benefit): Federal $ 4,567 $ 4,575 Foreign 753 70 State and local 817 560 Total deferred tax benefit $ 6,137 $ 5,205 Net provision for income taxes $ 8,772 $ 5,526
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	(in thousands) Year Ended October 31, 2023 Year Ended October 31, 2022 Income tax expense per federal statutory rate of 21% for each period $ 8,517 $ 7,182 State income taxes, net of federal deduction 1,196 898 Change in deferred tax rate (280 ) 81 Warrant fair value change (1,449 ) (2,078 ) Deferred tax on undistributed foreign earnings - (827 ) Increase in valuation allowance 14 71 Other 774 199 Income tax provision $ 8,772 $ 5,526
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	(in thousands) Year Ended October 31, 2023 Year Ended October 31, 2022 Deferred tax assets: Accrued insurance reserve $ 1,865 $ 2,385 Accrued sales and use tax 72 75 Accrued bonuses and vacation 1,855 1,737 Accrued payroll tax 281 445 Foreign tax credit carryforward 80 80 State tax credit carryforward 52 38 Interest expense carryforward 1,241 576 Stock-based compensation 2,490 3,105 Operating lease liability 6,109 6,315 Other 209 400 Net operating loss carryforward 18,596 25,894 Total deferred tax assets $ 32,850 $ 41,050 Valuation allowance (164 ) (134 ) Net deferred tax assets $ 32,686 $ 40,916 Deferred tax liabilities: Intangible assets (16,352 ) (17,758 ) Prepaid expenses (242 ) (172) Property and equipment (90,907 ) (90,998 ) Right-of-use operating lease asset (5,976 ) (6,211 ) Total net deferred tax liabilities (113,477 ) (115,139 ) Net deferred tax liabilities $ (80,791 ) $ (74,223 )
Summary of Operating Loss and Tax Credit Carryforwards [Table Text Block]	(in millions) Year Ended October 31, 2023 Year that Carryforwards Begin to Expire Federal net operating loss carryforwards $ 69.2 Indefinite carryforward State net operating loss carryforwards 34.8 FY24 Foreign net operating loss carryforwards 10.8 Indefinite carryforward Foreign tax carryforwards 0.1 FY26 State credit carryforwards 0.1 FY24 Federal interest expense carryforwards 3.6 Indefinite carryforward State interest expense carryforwards 11.3 Indefinite carryforward Total tax carryforwards $ 129.9
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	(in thousands) Year Ended October 31, 2023 Year Ended October 31, 2022 Balance, beginning of year $ 1,333 $ 1,452 Decrease in prior year position (130 ) (119 ) Balance, end of year $ 1,203 $ 1,333

Note 14 - Commitments and Con_2

Note 14 - Commitments and Contingencies (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Schedule of Deductibles for General and Workers' Compensation Liability [Table Text Block]	Deductible Fiscal 2023 Fiscal 2022 General liability $ 250,000 $ 250,000 Automobile 1 $ 250,000 $ 250,000 Workers' compensation 1 $ 250,000 $ 250,000
Schedule of Self Insurance [Table Text Block]	As of October 31, 2023 (in thousands) Classification on the Condensed Consolidated Balance Sheets Self-insured commercial liability, current Accrued expenses and other current liabilities $ 11,087 Self-insured commercial liability, non-current Other liabilities, non-current 14,140 Total self-insured commercial liabilities 25,227 Expected recoveries related to self-insured commercial liabilities, current Prepaid expenses and other current assets 3,802 Expected recoveries related to self-insured commercial liabilities, non-current Other non-current assets 13,822 Total expected recoveries related to self-insured commercial liabilities 17,625 Total self-insured commercial liability, net of expected recoveries $ 7,602

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Class of Treasury Stock [Table Text Block]	For the Year Ended October 31, (in thousands, except price per share) 2023 2022 Shares repurchased 1,333 415 Total cost of shares repurchased $ 8,883 $ 2,700 Average price per share $ 6.66 $ 6.48

Note 16 - Stock-based Compens_2

Note 16 - Stock-based Compensation (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award [Table Text Block]	Twelve Months Ended October 31, (in thousands) 2023 2022 Compensation expense – stock options $ 465 $ 611 Compensation expense – restricted stock awards 3,382 4,423 Total $ 3,847 $ 5,034
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Options Weighted average grant date fair value Weighted average exercise price Outstanding stock options, October 31, 2021 1,684,193 $ 6.85 $ 1.63 Granted 4,500 $ 7.43 $ 0.01 Cancelled/Forfeited (1,586 ) $ 6.67 $ 0.01 Exercised (197,779 ) $ 6.70 $ 0.44 Outstanding stock options, October 31, 2022 1,489,328 $ 6.42 $ 1.79 Exercised (112,774 ) $ 6.71 $ 0.39 Outstanding stock options, October 31, 2023 1,376,554 $ 6.40 $ 1.90
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]	Options Outstanding Options Exercisable Exercise price Number of options Weighted average exercise price Weighted average remaining contractual life (yrs) Aggregate Intrinsic Value Number of options Weighted average exercise price Weighted average remaining contractual life (yrs) Aggregate Intrinsic Value $ 0.01 315,671 $ 0.01 6.8 $ 2,216 78,057 $ 0.01 6.8 $ 548 $ 0.87 736,810 $ 0.87 1.3 4,539 736,810 $ 0.87 1.3 $ 4,539 $ 6.09 324,073 $ 6.09 2.4 305 324,073 $ 6.09 2.4 $ 305 Total 1,376,554 $ 1.90 2.8 $ 7,059 1,138,940 $ 2.30 2.0 $ 5,392
Nonvested Restricted Stock Shares Activity [Table Text Block]	Units Weighted average grant-date fair value Unvested as of October 31, 2021 3,071,391 4.98 Granted 134,481 7.43 Vested (768,330 ) 4.86 Cancelled/Forfeited (84,082 ) 5.81 Unvested as of October 31, 2022 2,353,460 5.14 Granted 16,007 6.96 Vested (788,275 ) 4.54 Cancelled/Forfeited (35,947 ) 3.97 Unvested as of October 31, 2023 1,545,245 5.49

Note 17 - Earnings Per Share (T

Note 17 - Earnings Per Share (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year Ended October 31, (in thousands, except share and per share amounts) 2023 2022 Net income (numerator): Net income attributable to Concrete Pumping Holdings, Inc. $ 31,790 $ 28,676 Less: Accretion of liquidation preference on preferred stock (1,750 ) (1,750 ) Less: Undistributed earnings allocated to participating securities (1,017 ) (1,274 ) Net income attributable to common stockholders (numerator for basic earnings per share) $ 29,023 $ 25,652 Add back: Undistributed earning allocated to participating securities 1,017 1,274 Less: Undistributed earnings reallocated to participating securities (1,000 ) (1,254 ) Numerator for diluted earnings (loss) per share $ 29,040 $ 25,672 Weighted average shares (denominator): Weighted average shares - basic 53,276,450 53,914,311 Weighted average shares - diluted 54,173,731 54,851,308 Basic earnings (loss) per share $ 0.54 $ 0.48 Diluted earnings (loss) per share $ 0.54 $ 0.47

Note 18 - Employee Benefits P_2

Note 18 - Employee Benefits Plan (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Multiemployer Plan [Table Text Block]	Year Ended October 31, (in thousands) 2023 2022 California $ 606 $ 407 Oregon 303 291 Washington 301 255 Total contributions $ 1,210 $ 953

Note 19 - Segment Reporting (Ta

Note 19 - Segment Reporting (Tables)	12 Months Ended
	Oct. 31, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year Ended October 31, (in thousands) 2023 2022 Revenue U.S. Concrete Pumping $ 317,877 $ 296,506 U.K. Operations 62,588 54,926 U.S. Concrete Waste Management Services (1) 62,405 50,191 Reportable segment revenue 442,870 401,623 Other 2,500 2,500 Intersegment eliminations (1) (3,129 ) (2,831 ) Total revenue $ 442,241 $ 401,292 (1) For years ended October 31, 2023 and 2022, there were $ 0.6 0.3 2.5 EBITDA U.S. Concrete Pumping $ 75,587 $ 72,278 U.K. Operations 15,272 12,582 U.S. Concrete Waste Management Services 27,088 20,302 Reportable segment EBITDA 117,947 105,162 Interest expense, net (28,119 ) (25,891 ) Reportable segment depreciation and amortization (57,806 ) (56,614 ) Other 8,540 11,545 Total income before income taxes $ 40,562 $ 34,202 Depreciation and amortization U.S. Concrete Pumping $ 41,870 $ 40,304 U.K. Operations 7,535 7,709 U.S. Concrete Waste Management Services 8,401 8,601 Reportable segment depreciation and amortization 57,806 56,614 Other 860 848 Total depreciation and amortization $ 58,666 $ 57,462 Interest expense, net U.S. Concrete Pumping $ (25,294 ) $ (22,968 ) U.K. Operations (2,825 ) (2,923 ) Total interest expense, net $ (28,119 ) $ (25,891 )
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	As of October 31, As of October 31, (in thousands) 2023 2022 Total assets U.S. Concrete Pumping $ 698,905 $ 693,048 U.K. Operations 119,123 103,255 U.S. Concrete Waste Management Services 181,382 157,370 Reportable segment assets 999,410 953,673 Other (94,885 ) (66,184 ) Total assets $ 904,525 $ 887,489
Reconciliation of Capital Expenditures from Segment to Consolidated [Table Text Block]	Year Ended October 31, (in thousands) 2023 2022 Total capital expenditures U.S. Concrete Pumping $ 30,263 $ 78,453 U.K. Operations 12,405 13,385 U.S. Concrete Waste Management Services 11,837 10,077 Reportable segment capital expenditures 54,505 101,915 Other - 18 Total capital expenditures $ 54,505 $ 101,933
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	Year Ended October 31, (in thousands) 2023 2022 Revenue by geography U.S. $ 379,653 $ 346,366 U.K. 62,588 54,926 Total revenue $ 442,241 $ 401,292 Long-lived tangible assets U.S. $ 371,689 $ 366,814 U.K. 55,959 52,563 Total long lived assets $ 427,648 $ 419,377

Note 1 - Organization and Des_2

Note 1 - Organization and Description of Business (Details Textual)	Oct. 31, 2023
Brundage-Bone [Member]
Number of States in which Entity Operates	21
Camfaud [Member]
Number of Stores	30
Eco-Pan, Inc. [Member]
Number of Stores	19

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) $ / shares in Units, $ in Thousands	12 Months Ended
	Oct. 31, 2023 USD ($) $ / shares	Oct. 31, 2022 USD ($)	Nov. 01, 2021 USD ($)
Number of Reportable Segments	3
Operating Lease, Right-of-Use Asset	$ 24,815	$ 24,833
Supplier Concentration Risk [Member] | Cost of Goods and Service Benchmark [Member]
Number of Vendors	3
General and Administrative Expense [Member]
Foreign Currency Transaction Gain (Loss), Realized	$ 600	$ (2,100)
Time Based Only [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 0.01
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset			$ 18,600

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Property, Plant and Equipment (Details)	Oct. 31, 2023
Building and Building Improvements [Member] | Minimum [Member]
Estimated useful lives (Year)	15 years
Building and Building Improvements [Member] | Maximum [Member]
Estimated useful lives (Year)	40 years
Leaseholds and Leasehold Improvements [Member]
Estimated useful lives (Year)	40 years
Furniture and Fixtures [Member] | Minimum [Member]
Estimated useful lives (Year)	2 years
Furniture and Fixtures [Member] | Maximum [Member]
Estimated useful lives (Year)	7 years
Machinery and Equipment [Member] | Minimum [Member]
Estimated useful lives (Year)	3 years
Machinery and Equipment [Member] | Maximum [Member]
Estimated useful lives (Year)	25 years
Transportation Equipment [Member] | Minimum [Member]
Estimated useful lives (Year)	3 years
Transportation Equipment [Member] | Maximum [Member]
Estimated useful lives (Year)	7 years

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Polices - Summary of Revenues by Type (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Service revenue - ASC 606	$ 411,247	$ 376,665
Lease fixed revenue – ASC 842	18,680	15,015
Lease variable revenue - ASC 842	12,314	9,612
Total revenue	$ 442,241	$ 401,292

Note 4 - Business Combination_3

Note 4 - Business Combinations and Asset Acquisitions (Details Textual) $ in Thousands	1 Months Ended			6 Months Ended	12 Months Ended
	Nov. 30, 2022 USD ($)	Aug. 31, 2022 USD ($)	Nov. 30, 2021 USD ($)	Jul. 31, 2023	Oct. 31, 2023 USD ($)	Oct. 31, 2022 USD ($)
Number of Businesses Acquired				1		5
Operating Lease, Right-of-Use Asset					$ 24,815	$ 24,833
Payments to Acquire Property, Plant, and Equipment, Total					54,505	101,932
Payments to Acquire Intangible Assets					$ 800	$ 1,450
Pioneer Concrete Pumping Services [Member]
Payments to Acquire Productive Assets, Total			$ 20,200
Payments to Acquire Productive Assets, Amount Withheld for Post Closing Inspection			1,000
Payments to Acquire Property, Plant, and Equipment, Total			19,100
Payments to Acquire Intangible Assets			$ 1,100
Pioneer Concrete Pumping Services [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			3 years
Pioneer Concrete Pumping Services [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			5 years
Coastal Carolina Pumping, Inc Leases [Member]
Operating Lease, Right-of-Use Asset		$ 6,500
Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life (Year)					10 years 1 month 6 days	11 years
Noncompete Agreements [Member]
Finite-Lived Intangible Asset, Useful Life (Year)					3 years 10 months 24 days	4 years 7 months 6 days
Coastal Carolina Pumping, Inc [Member]
Business Combination, Consideration Transferred, Total		30,762
Goodwill, Acquired During Period		$ 0
Number of Leases		5
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual						$ 4,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual						$ 600
Coastal Carolina Pumping, Inc [Member] | Asset Backed Revolving Credit Facility [Member]
Proceeds from Lines of Credit, Total	$ 30,000
Coastal Carolina Pumping, Inc [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets Acquired		$ 1,700
Acquired Finite-Lived Intangible Assets, Weighted Average Useful Life (Year)		5 years
Coastal Carolina Pumping, Inc [Member] | Noncompete Agreements [Member]
Finite-Lived Intangible Assets Acquired		$ 800

Note 4 - Business Combination_4

Note 4 - Business Combinations and Asset Acquisitions - Allocation of Consideration to the Assets Acquired and Liabilities Assumed (Details) - Coastal Carolina Pumping, Inc [Member] $ in Thousands	1 Months Ended
	Aug. 31, 2022 USD ($)
Consideration paid:	$ 30,762
Intangible assets	2,500
Property and equipment	28,500
Liabilities assumed	(238)
Total net assets acquired	$ 30,762

Note 4 - Business Combination_5

Note 4 - Business Combinations and Asset Acquisitions - Unaudited Pro Forma Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Revenue	$ 442,241	$ 401,292
Net income	$ 31,790	28,676
Pro Forma [Member]
Revenue		417,278
Net income		29,763
Coastal Carolina Pumping, Inc [Member]
Revenue		15,986
Net income		$ 1,087

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurement (Details Textual) - $ / shares	Oct. 31, 2023	Oct. 31, 2022	Dec. 06, 2018
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 11.5		$ 11.5
Public Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)	13,017,677	13,017,677
Private Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)	0	0
Warrant To Purchase Class A Common Stock [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)	1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 11.5

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurement - Fair Value of Long-term Debt (Details) - Senior Secured Notes [Member] - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Reported Value Measurement [Member]
Debt, fair value	$ 375,000	$ 375,000
Estimate of Fair Value Measurement [Member]
Debt, fair value	$ 353,438	$ 339,375

Note 6 - Prepaid Expenses and_3

Note 6 - Prepaid Expenses and Other Current Assets - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Expected recoveries related to self-insured commercial liabilities	$ 3,802	$ 0
Prepaid insurance	1,611	1,550
Prepaid licenses and deposits	810	751
Prepaid rent	629	402
Other current assets and prepaids	1,849	2,472
Total prepaid expenses and other current assets	$ 8,701	$ 5,175

Note 7 - Property, Plant and _3

Note 7 - Property, Plant and Equipment - Components of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Property, plant and equipment, gross	$ 560,803	$ 518,521
Less accumulated depreciation	(133,155)	(99,144)
Property, plant and equipment, net	427,648	419,377
Land, Buildings and Improvements [Member]
Property, plant and equipment, gross	29,338	28,528
Finance Leases for Land and Buildings [Member]
Property, plant and equipment, gross	828	828
Machinery and Equipment [Member]
Property, plant and equipment, gross	517,514	478,162
Transportation Equipment [Member]
Property, plant and equipment, gross	9,306	7,133
Furniture and Fixtures [Member]
Property, plant and equipment, gross	$ 3,817	$ 3,870

Note 7 - Property, Plant and _4

Note 7 - Property, Plant and Equipment - Depreciation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Depreciation Expense	$ 39,756	$ 34,934
General and Administrative Expense [Member] | Property and Equipment [Member]
Depreciation Expense	$ 2,420	$ 2,326

Note 8 - Goodwill and Intangi_3

Note 8 - Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	1 Months Ended		3 Months Ended	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Jan. 31, 2022	Oct. 31, 2023	Oct. 31, 2022
Amortization expense				$ 18,910	$ 22,528
Goodwill, Impaired, Accumulated Impairment Loss				52,900	$ 52,900
Brundage-Bone Concrete Pumping, Trade Name [Member]
Indefinite-Lived Intangible Assets, Fair Value in Excess of Carrying Value, Percent					61%
Indefinite-Lived Trade Names					$ 37,300
Eco-Pan, Trade Name [Member]
Indefinite-Lived Intangible Assets, Fair Value in Excess of Carrying Value, Percent					49%
Indefinite-Lived Trade Names					$ 7,700
Capital Pumping, Trade Name [Member]
Indefinite-Lived Intangible Assets, Fair Value in Excess of Carrying Value, Percent					127%
Indefinite-Lived Trade Names					$ 5,500
US Concrete Pumping [Member]
Goodwill, Impairment Loss	$ 0	$ 0		$ 0
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount				7%
US Concrete Waste Management Services [Member]
Goodwill, Impairment Loss				$ 0
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount				82%
Goodwill, Impaired, Accumulated Impairment Loss				$ 38,500
UK Operations [Member]
Goodwill, Impairment Loss			$ 0
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount				32%
Goodwill, Impaired, Accumulated Impairment Loss				$ 14,400

Note 8 - Goodwill and Intangi_4

Note 8 - Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Accumulated amortization	$ (134,307)	$ (115,397)
Foreign currency translation adjustment	978	1,655
Net carrying amount	69,744
Impairments	(5,000)	(5,000)
Total intangibles	258,573	256,496
Foreign currency translation adjustment	978	1,655
Net carrying amount	$ 120,244	$ 137,754
Customer Relationships [Member]
Weighted average remaining life (Year)	10 years 1 month 6 days	11 years
Gross carrying value	$ 195,126	$ 193,710
Accumulated amortization	(130,295)	(112,658)
Foreign currency translation adjustment	832	1,416
Net carrying amount	65,663	82,468
Foreign currency translation adjustment	$ 832	$ 1,416
Trade Names [Member]
Weighted average remaining life (Year)	5 years 1 month 6 days	6 years 1 month 6 days
Gross carrying value	$ 5,097	$ 4,836
Accumulated amortization	(2,645)	(2,127)
Foreign currency translation adjustment	146	239
Net carrying amount	2,598	2,948
Foreign currency translation adjustment	$ 146	$ 239
Assembled Workforce [Member]
Weighted average remaining life (Year)	1 year 4 months 24 days	2 years 1 month 6 days
Gross carrying value	$ 1,650	$ 1,450
Accumulated amortization	(972)	(444)
Net carrying amount	$ 678	$ 1,006
Noncompete Agreements [Member]
Weighted average remaining life (Year)	3 years 10 months 24 days	4 years 7 months 6 days
Gross carrying value	$ 1,200	$ 1,000
Accumulated amortization	(395)	(168)
Net carrying amount	805	832
Trade Names, Indefinite-lived [Member]
Gross carrying value, indefinite	55,500	55,500
Impairments	(5,000)	(5,000)
Net carrying amount, indefinite	$ 50,500	$ 50,500

Note 8 - Goodwill and Intangi_5

Note 8 - Goodwill and Intangible Assets - Intangible Assets Amortization Expense (Details) $ in Thousands	Oct. 31, 2023 USD ($)
2024	$ 15,044
2025	11,713
2026	9,475
2027	7,731
2028	6,420
Thereafter	19,361
Total	$ 69,744

Note 8 - Goodwill and Intangi_6

Note 8 - Goodwill and Intangible Assets - Goodwill by Reportable Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Balance	$ 220,245
Balance	221,517	$ 220,245
Operating Segments [Member]
Balance	220,245	224,700
Foreign currency translation	1,272	(4,455)
Balance	221,517	220,245
Operating Segments [Member] | US Concrete Pumping [Member]
Balance	147,482	147,482
Balance	147,482	147,482
Operating Segments [Member] | UK Operations [Member]
Balance	23,630	28,085
Foreign currency translation	1,272	(4,455)
Balance	24,902	23,630
Operating Segments [Member] | US Concrete Waste Management Services [Member]
Balance	49,133	49,133
Balance	$ 49,133	$ 49,133

Note 9 - Leases (Details Textua

Note 9 - Leases (Details Textual) $ in Millions	12 Months Ended
	Oct. 31, 2023 USD ($)	Oct. 31, 2022 USD ($)
Related Parties	2
Lease Related to Related Party Leases	$ 0.6	$ 0.2
Chief Executive Officer [Member]
Ownership Percentage	25%

Note 9 - Leases - Lease Expense

Note 9 - Leases - Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Operating lease expense	$ 6,522	$ 5,002
Short-term and variable lease expense	686	975
Amortization of right-of-use assets	22	22
Interest on lease liability	9	13
Total finance lease expense	30	35
Sublease income	(85)	(106)
Total lease expense	$ 7,153	$ 5,906

Note 9 - Leases - Supplemental

Note 9 - Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Operating Lease, Right-of-Use Asset	$ 24,815	$ 24,833
Total leased assets	25,495	25,535
Operating	4,739	4,001
Finance	125	109
Operating	20,458	20,984
Finance	50	169
Total leased liabilities	$ 25,372	$ 25,263
Operating leases (Year)	6 years	7 years
Finance leases (Year)	2 years	3 years
Operating leases	7.10%	6%
Finance leases	3.80%	3.70%
Property and Equipment [Member]
Finance lease assets	$ 680	$ 702

Note 9 - Leases - Supplementa_2

Note 9 - Leases - Supplemental Consolidated Cash Flow Statement Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Operating cash flows from operating leases	$ 5,278	$ 4,798
Financing cash flows from finance leases	$ 109	$ 115

Note 9 - Leases - Maturities of

Note 9 - Leases - Maturities of Leases (Details) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
2024, operating leases	$ 6,267
2024, finance leases	120
2025, operating leases	5,543
2025, finance leases	61
2026, operating leases	4,505
2026, finance leases	0
2027, operating leases	4,001
2027, finance leases	0
2028, operating leases	3,387
2028, finance leases	0
Thereafter, operating leases	7,913
Thereafter, finance leases	0
Total lease payments, operating leases	31,617
Total lease payments, finance leases	181
Less: Interest, operating leases	(6,420)
Less: Interest, finance leases	(6)
Total lease payments	25,197
Total lease payments	175
Less: Current portion, operating leases	(4,739)	$ (4,001)
Less: Current portion, finance leases	(125)	(109)
Long-term portion, operating leases	20,458	20,984
Long-term portion, finance leases	$ 50	$ 169

Note 9 - Leases - Maturities _2

Note 9 - Leases - Maturities of Leases Under ASC 840 (Details) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Operating Lease, Right-of-Use Asset	$ 24,815	$ 24,833
Operating	4,739	4,001
Operating	20,458	20,984
Total leased liabilities	25,372	25,263
Related Party [Member]
Total leased liabilities	2,953	1,305
Right of Use Operating Lease Assets [Member] | Related Party [Member]
Operating Lease, Right-of-Use Asset	2,972	1,299
Operating Lease Obligations Current Portion [Member] | Related Party [Member]
Operating	284	132
Operating Lease Obligation Noncurrent [Member] | Related Party [Member]
Operating	$ 2,669	$ 1,174

Note 10 - Long Term Debt and _3

Note 10 - Long Term Debt and Revolving Lines of Credit (Details Textual) - USD ($) $ in Thousands				2 Months Ended	8 Months Ended	11 Months Ended
	Jun. 01, 2023	Jan. 31, 2023	Jun. 29, 2022	Jul. 31, 2023	May 31, 2023	May 31, 2023	Oct. 31, 2023	May 30, 2023	Oct. 31, 2022	Jul. 29, 2022	Jan. 28, 2021
Payments of Debt Restructuring Costs	$ 500
Debt Issuance Costs, Line of Credit Arrangements, Net	1,400
Long-term Debt, Total							$ 371,868		$ 370,476
Letters of Credit Outstanding, Amount							4,100
Asset Backed Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	225,000			$ 225,000				$ 160,000		$ 160,000	$ 125,000
Line of Credit Facility, Additional Borrowing Capacity	75,000			75,000						75,000
Debt Issuance Costs, Line of Credit Arrangements, Net							1,800
Long-Term Line of Credit, Total							19,000
Line of Credit, Reserves							1,100
Letters of Credit Outstanding, Amount							4,100
Line of Credit Facility, Remaining Borrowing Capacity							$ 200,800
Debt, Weighted Average Interest Rate							7.90%		4.40%
Asset Backed Revolving Credit Facility [Member] | JPMorgan Chase Bank, N.A. [Member]
Line of Credit Facility, Additional Borrowing Capacity	65,000									35,000
Senior Secured Notes [Member]
Debt Instrument, Face Amount											$ 375,000
Debt Instrument, Interest Rate, Stated Percentage							6%				6%
Long-term Debt, Total							$ 375,000
Standby Letters of Credit [Member] | Asset Backed Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 22,500		$ 10,500	$ 22,500						$ 10,500	$ 7,500
Other Loan Borrowings [Member] | Asset Backed Revolving Credit Facility [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.25%	0.25%
Other Loan Borrowings [Member] | Asset Backed Revolving Credit Facility [Member] | Sterling Overnight Index Average [Member]
Debt Instrument, Basis Spread on Variable Rate				2.2826%	2.0326%
Other Loan Borrowings [Member] | Asset Backed Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) 1 [Member]
Debt Instrument, Basis Spread on Variable Rate			2.25%
Other Loan Borrowings [Member] | Asset Backed Revolving Credit Facility [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			1.25%	1.25%		1%
Other Loan Borrowings [Member] | Asset Backed Revolving Credit Facility [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate				2.25%		2%

Note 10 - Long Term Debt and _4

Note 10 - Long Term Debt and Revolving Lines of Credit - Long-term Debt (Details) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022	Jan. 28, 2021
Total debt, gross	$ 393,954	$ 427,133
Less: Unamortized deferred financing costs offsetting long term debt	(3,132)	(4,524)
Less: Revolving Loan - short term	(18,954)	(52,133)
Long term debt, net of unamortized deferred financing costs	$ 371,868	370,476
Senior Secured Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage	6%		6%
Total debt, gross	$ 375,000	375,000
Long term debt, net of unamortized deferred financing costs	375,000
Revolving Loan [Member] | Asset Backed Revolving Credit Facility [Member]
Less: Revolving Loan - short term	$ (18,954)	$ (52,133)

Note 11 - Accrued Payroll and_3

Note 11 - Accrued Payroll and Payroll Expenses - Accrued Payroll and Expenses (Details) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Accrued vacation	$ 2,982	$ 2,705
Accrued payroll	3,960	2,763
Accrued bonus	5,368	4,835
Accrued employee-related taxes	1,892	2,760
Other accrued	322	278
Total accrued payroll and payroll expenses	$ 14,524	$ 13,341

Note 12 - Accrued Expenses an_3

Note 12 - Accrued Expenses and Other Current Liabilities - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Accrued self-insured commercial liabilities	$ 11,087	$ 8,796
Accrued self-insured health liabilities	2,269	3,337
Accrued interest	5,775	5,996
Accrued equipment purchases	8,545	7,644
Accrued property, sales and use tax	1,791	1,671
Accrued professional fees	1,429	831
Other	3,854	3,881
Total accrued expenses and other liabilities	$ 34,750	$ 32,156

Note 13 - Income Taxes (Details

Note 13 - Income Taxes (Details Textual) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	$ 0	$ 0

Note 13 - Income Taxes - Source

Note 13 - Income Taxes - Sources of Income before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Income before income taxes	$ 40,562	$ 34,202
UNITED STATES
Income before income taxes	35,650	32,252
Foreign [Member]
Income before income taxes	$ 4,912	$ 1,950

Note 13 - Income Taxes - Provis

Note 13 - Income Taxes - Provision of Income Tax Components (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Current tax provision (benefit):
Federal	$ 1,945	$ 0
Foreign	0	(113)
State and local	690	434
Total current tax provision	2,635	321
Deferred tax provision (benefit):
Federal	4,567	4,575
Foreign	753	70
State and local	817	560
Total deferred tax benefit	6,137	5,205
Net provision for income taxes	$ 8,772	$ 5,526

Note 13 - Income Taxes - Effect

Note 13 - Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Income tax expense per federal statutory rate of 21% for each period	$ 8,517	$ 7,182
State income taxes, net of federal deduction	1,196	898
Change in deferred tax rate	(280)	81
Warrant fair value change	(1,449)	(2,078)
Deferred tax on undistributed foreign earnings	0	(827)
Increase in valuation allowance	14	71
Other	774	199
Income tax provision	$ 8,772	$ 5,526

Note 13 - Income Taxes - Net De

Note 13 - Income Taxes - Net Deferred Tax Liabilities (Details) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Deferred tax assets:
Accrued insurance reserve	$ 1,865	$ 2,385
Accrued sales and use tax	72	75
Accrued bonuses and vacation	1,855	1,737
Accrued payroll tax	281	445
Foreign tax credit carryforward	80	80
State tax credit carryforward	52	38
Interest expense carryforward	1,241	576
Stock-based compensation	2,490	3,105
Operating lease liability	6,109	6,315
Other	209	400
Net operating loss carryforward	18,596	25,894
Total deferred tax assets	32,850	41,050
Valuation allowance	(164)	(134)
Net deferred tax assets	32,686	40,916
Deferred tax liabilities:
Intangible assets	(16,352)	(17,758)
Prepaid expenses	(242)	(172)
Property and equipment	(90,907)	(90,998)
Right-of-use operating lease asset	(5,976)	(6,211)
Total net deferred tax liabilities	(113,477)	(115,139)
Net deferred tax liabilities	$ (80,791)	$ (74,223)

Note 13 - Income Taxes - Tax Ca

Note 13 - Income Taxes - Tax Carryforwards (Details) $ in Millions	Oct. 31, 2023 USD ($)
Total tax carryforwards	$ 129.9
Domestic Tax Authority [Member]
Operating loss carryforward	69.2
Interest expense carryforwards	3.6
State and Local Jurisdiction [Member]
Operating loss carryforward	34.8
Tax carryforwards	0.1
Interest expense carryforwards	11.3
Foreign Tax Authority [Member]
Operating loss carryforward	10.8
Tax carryforwards	$ 0.1

Note 13 - Income Taxes - Change

Note 13 - Income Taxes - Changes in Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Balance, beginning of year	$ 1,333	$ 1,452
Decrease in prior year position	(130)	(119)
Balance, end of year	$ 1,203	$ 1,333

Note 14 - Commitments and Con_3

Note 14 - Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Oct. 31, 2023	Dec. 31, 2023	Oct. 31, 2022
Insurance Deductible		$ 250,000
Deductible Percent Payable		50%
Self Insurance Liability, Net of Recoveries	$ 7,602,000
Letters of Credit Outstanding, Amount	4,100,000
Standby Letters of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	22,500,000
Washington Department of Revenue Ruling [Member]
Loss Contingency, Estimate of Possible Loss	3,500,000
Accrued Liabilities and Other Liabilities [Member]
Self Insurance Liability, Net of Recoveries	7,600,000		$ 7,000,000
Self-insurance, Accrued Expenses for Health Claims Incurred But Not Reoprted	1,200,000		$ 3,300,000
Minimum [Member]
Insurance Claim Value		$ 500,000
Maximum [Member]
Insurance Claim Value		$ 1,000,000
Capital Addition Purchase Commitments [Member]
Purchase Commitment Amount	$ 30,200,000

Note 14 - Commitments and Con_4

Note 14 - Commitments and Contingencies - Deductibles for General and Worker's Compensation Liability (Details) - USD ($)		Oct. 31, 2023	Oct. 31, 2022
General liability		$ 250,000	$ 250,000
Automobile1	[1]	250,000	250,000
Workers' compensation1		$ 250,000	$ 250,000
[1]In 2023, the Company is subject to the first $250,000 deductible plus 50% of any claim incurred in the amounts between $0.5 million and $1.0 million.

Note 14 - Commitments and Con_5

Note 14 - Commitments and Contingencies - Schedule of Self Insurance Information (Details) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Total self-insured commercial liabilities	$ 25,227
Expected recoveries related to self-insured commercial liabilities, current	3,802	$ 0
Total expected recoveries related to self-insured commercial liabilities	17,625
Total self-insured commercial liability, net of expected recoveries	7,602
Accrued Liabilities and Other Liabilities [Member]
Total self-insured commercial liabilities	11,087
Total self-insured commercial liability, net of expected recoveries	7,600	$ 7,000
Other Noncurrent Liabilities [Member]
Total self-insured commercial liabilities	14,140
Prepaid Expenses and Other Current Assets [Member]
Expected recoveries related to self-insured commercial liabilities, current	3,802
Other Noncurrent Assets [Member]
Expected recoveries related to self-insured commercial liabilities, non-current	$ 13,822

Note 15 - Stockholders' Equit_2

Note 15 - Stockholders' Equity (Details Textual)					3 Months Ended	12 Months Ended
	Jun. 06, 2019 USD ($) $ / shares	May 14, 2019 USD ($) $ / shares shares	Apr. 29, 2019 shares	Dec. 06, 2018 $ / shares shares	Jan. 31, 2021 USD ($)	Oct. 31, 2023 USD ($) $ / shares shares	Jun. 15, 2023 USD ($)	Jan. 31, 2023 USD ($)	Oct. 31, 2022 $ / shares shares
Common Stock, Shares Authorized (in shares)				500,000,000		500,000,000			500,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares				$ 0.0001		$ 0.0001			$ 0.0001
Preferred Stock, Shares Authorized (in shares)				10,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares				$ 0.0001
Common Stock, Shares, Issued, Total (in shares)				28,847,707		54,757,445			56,226,191
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)				34,100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares				$ 11.5		$ 11.5
Preferred Stock, Shares Outstanding, Ending Balance (in shares)				2,450,980
Convertible Preferred Stock, Redemption, Principal Investment | $	$ 25,000,000
Convertible Preferred Stock, Additional Cumulative Amount, Accrue Annual Rate	7%
Convertible Preferred Stock, Additional Cumulative Amount | $						$ 8,800,000
Convertible Preferred Stock, Convertible, Stock Price Trigger (in dollars per share) | $ / shares	$ 13
Debt Instrument, Consecutive Period (Day)	30 days
Stock Repurchase Program, Authorized Amount | $							$ 10,000,000	$ 10,000,000
Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)		18,098,166
Shares Issued, Price Per Share (in dollars per share) | $ / shares		$ 4.5
Proceeds from Issuance of Common Stock | $		$ 77,400,000
Public Offering [Member] | Directors, Officers, Stockholders [Member]
Stock Issued During Period, Shares, New Issues (in shares)		3,980,166
Shares Issued, Price Per Share (in dollars per share) | $ / shares		$ 4.5
Percentage of Shares Issued		25%
Public Warrants [Member]
Number of Shares Issued in Exchange for Warrants (in shares)			2,101,213
Class of Warrant or Right, Outstanding (in shares)						13,017,677			13,017,677
Private Warrants [Member]
Number of Shares Issued in Exchange for Warrants (in shares)			1,707,175
Class of Warrant or Right, Outstanding (in shares)						0			0
Series A Preferred Stock [Member]
Preferred Stock, Dividend Rate, Percentage				0%
Dividends, Preferred Stock, Total | $					$ 0
Preferred Stock, Convertible, Conversion Ratio	1

Note 15 - Stockholders' Equit_3

Note 15 - Stockholders' Equity - Shares Repurchased (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Shares repurchased (in shares)	1,333	415
Total cost of shares repurchased	$ 8,883	$ 2,689
Average price per share (in dollars per share)	$ 6.66	$ 6.48

Note 16 - Stock-based Compens_3

Note 16 - Stock-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Oct. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)	$ 1.9	$ 1.79	$ 1.63
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0.9	$ 1.3
Share-Based Payment Arrangement, Exercise of Option, Tax Benefit	0.1	0.2
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 0.1
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	10 months 24 days
Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 1.1
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	10 months 24 days
Share-Based Payment Arrangement, Expense, Tax Benefit	$ 1.3	$ 1.4
Closing Price of $6.00 for 30 Consecutive Trading Days [Member] | The $6 Market/Time- Based [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Price Target (in dollars per share)	$ 6
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.33%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years
Closing Price of $8.00 for 30 Consecutive Trading Days [Member] | The $8 Market/Time- Based [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Price Target (in dollars per share)	$ 8
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.33%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years
Closing Price of $10.00 for 30 Consecutive Trading Days [Member] | The $10 Market/Time- Based [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Price Target (in dollars per share)	$ 10
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.33%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years
The 2018 Omnibus Incentive Plan [Member] | UNITED KINGDOM
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)	$ 0.01

Note 16 - Stock-Based Compens_4

Note 16 - Stock-Based Compensation - Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Compensation expense	$ 3,847	$ 5,034
Share-Based Payment Arrangement, Option [Member]
Compensation expense	465	611
Restricted Stock [Member]
Compensation expense	$ 3,382	$ 4,423

Note 16 - Stock-based Compens_5

Note 16 - Stock-based Compensation - Summarize Stock Option Activity (Details) - $ / shares	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Options outstanding, Number (in shares)	1,489,328
Outstanding stock options, Weighted average grant date fair value (in dollars per share)	$ 6.42	$ 6.85
Options outstanding, Weighted average exercise price (in dollars per share)	$ 1.79
Granted, Number (in shares)		4,500
Granted, Weighted average grant date fair value (in dollars per share)		$ 7.43
Granted, Weighted average exercise price (in dollars per share)		$ 0.01
Forfeited, Number (in shares)		(1,586)
Forfeited, Weighted average grant date fair value (in dollars per share)		$ 6.67
Forfeited, Weighted average exercise price (in dollars per share)		$ 0.01
Exercised, Number (in shares)	(112,774)	(197,779)
Exercised, Weighted average grant date fair value (in dollars per share)	$ 6.71	$ 6.7
Exercised, Weighted average exercise price (in dollars per share)	$ 0.39	$ 0.44
Options outstanding, Number (in shares)	1,376,554	1,489,328
Outstanding stock options, Weighted average grant date fair value (in dollars per share)	$ 6.4	$ 6.42
Options outstanding, Weighted average exercise price (in dollars per share)	$ 1.9	$ 1.79

Note 16 - Stock-based Compens_6

Note 16 - Stock-based Compensation - Options Outstanding and Exercisable (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Oct. 30, 2021
Options Outstanding, Weighted average exercise price (in dollars per share)	$ 1.9	$ 1.79	$ 1.63
Options Outstanding, Number of options (in shares)	1,376,554	1,489,328	1,684,193
Options Outstanding, Weighted-average remaining contractual life (Year)	2 years 9 months 18 days
Options Outstanding, Aggregate Intrinsic Value	$ 7,059
Options Exercisable, Number of options (in shares)	1,138,940
Options Exercisable, Weighted average exercise price (in dollars per share)	$ 2.3
Options Exercisable, Weighted average remaining contractual life (Year)	2 years
Options Exercisable, Aggregate Intrinsic Value	$ 5,392
Exercise Price Range One [Member]
Options Outstanding, Weighted average exercise price (in dollars per share)	$ 0.01
Options Outstanding, Number of options (in shares)	315,671
Options Outstanding, Weighted-average remaining contractual life (Year)	6 years 9 months 18 days
Options Outstanding, Aggregate Intrinsic Value	$ 2,216
Options Exercisable, Number of options (in shares)	78,057
Options Exercisable, Weighted average exercise price (in dollars per share)	$ 0.01
Options Exercisable, Weighted average remaining contractual life (Year)	6 years 9 months 18 days
Options Exercisable, Aggregate Intrinsic Value	$ 548
Exercise Price Range Two [Member]
Options Outstanding, Weighted average exercise price (in dollars per share)	$ 0.87
Options Outstanding, Number of options (in shares)	736,810
Options Outstanding, Weighted-average remaining contractual life (Year)	1 year 3 months 18 days
Options Outstanding, Aggregate Intrinsic Value	$ 4,539
Options Exercisable, Number of options (in shares)	736,810
Options Exercisable, Weighted average exercise price (in dollars per share)	$ 0.87
Options Exercisable, Weighted average remaining contractual life (Year)	1 year 3 months 18 days
Options Exercisable, Aggregate Intrinsic Value	$ 4,539
Exercise Price Range Three [Member]
Options Outstanding, Weighted average exercise price (in dollars per share)	$ 6.09
Options Outstanding, Number of options (in shares)	324,073
Options Outstanding, Weighted-average remaining contractual life (Year)	2 years 4 months 24 days
Options Exercisable, Number of options (in shares)	324,073
Options Exercisable, Weighted average exercise price (in dollars per share)	$ 6.09
Options Exercisable, Weighted average remaining contractual life (Year)	2 years 4 months 24 days
Options Exercisable, Aggregate Intrinsic Value	$ 305

Note 16 - Stock-based Compens_7

Note 16 - Stock-based Compensation - Restricted Stock Awards Activity (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Unvested, number of units (in shares)	2,353,460	3,071,391
Unvested, weighted average grant-date fair value (in dollars per share)	$ 5.14	$ 4.98
Granted, number of units (in shares)	16,007	134,481
Granted, weighted average grant-date fair value (in dollars per share)	$ 6.96	$ 7.43
Vested, number of units (in shares)	(788,275)	(768,330)
Vested, weighted average grant-date fair value (in dollars per share)	$ 4.54	$ 4.86
Forfeited, number of units (in shares)	(35,947)	(84,082)
Forfeited, weighted average grant-date fair value (in dollars per share)	$ 3.97	$ 5.81
Unvested, number of units (in shares)	1,545,245	2,353,460
Unvested, weighted average grant-date fair value (in dollars per share)	$ 5.49	$ 5.14

Note 17 - Earnings Per Share (D

Note 17 - Earnings Per Share (Details Textual) - $ / shares shares in Millions	12 Months Ended
	Oct. 31, 2023	Dec. 06, 2018
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 11.5	$ 11.5
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	13
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	1.5
Unvested Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	1.1
Vested Non-qualified Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0.4
Series A Preferred Stocks [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	2.5

Note 17 - Earnings Per Share -

Note 17 - Earnings Per Share - Calculation of Basic and Diluted EPS (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Net income	$ 31,790	$ 28,676
Less accretion of liquidation preference on preferred stock	(1,750)	(1,750)
Less: Undistributed earnings allocated to participating securities	(1,017)	(1,274)
Net income attributable to common stockholders (numerator for basic earnings per share)	29,023	25,652
Add back: Undistributed earning allocated to participating securities	1,017	1,274
Less: Undistributed earnings reallocated to participating securities	(1,000)	(1,254)
Numerator for diluted earnings (loss) per share	$ 29,040	$ 25,672
Weighted average shares - basic (in shares)	53,276,450	53,914,311
Weighted average shares - diluted (in shares)	54,173,731	54,851,308
Basic earnings (loss) per share (in dollars per share)	$ 0.54	$ 0.48
Diluted earnings (loss) per share (in dollars per share)	$ 0.54	$ 0.47

Note 18 - Employee Benefits P_3

Note 18 - Employee Benefits Plan (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 1.7	$ 0.9
Camfaud [Member] | Small Self-Administered Scheme [Member]
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 0.4	$ 0.3

Note 18 - Employee Benefits P_4

Note 18 - Employee Benefits Plan - Summary of Contributions to Multiemployer Pension Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Total contributions	$ 1,210	$ 953
Retirement Plan Contribution in California [Member]
Total contributions	606	407
Retirement Plan Contribution in Oregon [Member]
Total contributions	303	291
Retirement Plan Contribution in Washington [Member]
Total contributions	$ 301	$ 255

Note 19 - Segment Reporting - O

Note 19 - Segment Reporting - Operating Information (Details) - USD ($) $ in Thousands		12 Months Ended
		Oct. 31, 2023	Oct. 31, 2022
Revenue		$ 442,241	$ 401,292
Interest expense, net		(28,119)	(25,891)
Reportable segment depreciation and amortization		(58,666)	(57,462)
Total income before income taxes		40,562	34,202
Depreciation and Amortization		58,666	57,462
Operating Segments [Member]
Revenue		442,870	401,623
EBITDA		117,947	105,162
Reportable segment depreciation and amortization		(57,806)	(56,614)
Depreciation and Amortization		57,806	56,614
Operating Segments [Member] | US Concrete Pumping [Member]
Revenue		317,877	296,506
EBITDA		75,587	72,278
Interest expense, net		(25,294)	(22,968)
Reportable segment depreciation and amortization		(41,870)	(40,304)
Depreciation and Amortization		41,870	40,304
Operating Segments [Member] | UK Concrete Pumping [Member]
Revenue		62,588	54,926
EBITDA		15,272	12,582
Operating Segments [Member] | US Concrete Waste Management Services [Member]
Revenue	[1]	62,405	50,191
EBITDA		27,088	20,302
Reportable segment depreciation and amortization		(8,401)	(8,601)
Depreciation and Amortization		8,401	8,601
Operating Segments [Member] | UK Operations [Member]
Interest expense, net		(2,825)	(2,923)
Reportable segment depreciation and amortization		(7,535)	(7,709)
Depreciation and Amortization		7,535	7,709
Intersegment Eliminations [Member]
Revenue	[1]	(3,129)	(2,831)
Other Income		2,500	2,500
Intersegment Eliminations [Member] | US Concrete Waste Management Services [Member]
Revenue		(600)	(300)
Other Operating Segments and Intersegment Eliminations [Member]
EBITDA		8,540	11,545
Reportable segment depreciation and amortization		(860)	(848)
Depreciation and Amortization		$ 860	$ 848
[1]For year ended October 31, 2023 and 2022, there were $0.6 million and $0.3 million, respectively, included in revenue in the U.S. Concrete Waste Management Services segment and eliminated in the intersegment eliminations. The remaining $2.5 million relates to the revenue as disclosed in Other.

Note 19 - Segment Reporting -_2

Note 19 - Segment Reporting - Operating Information (Details) (Parentheticals) - USD ($) $ in Thousands		12 Months Ended
		Oct. 31, 2023	Oct. 31, 2022
Revenues		$ (442,241)	$ (401,292)
Intersegment Eliminations [Member]
Revenues	[1]	3,129	2,831
Other Income		2,500	2,500
Intersegment Eliminations [Member] | US Concrete Waste Management Services [Member]
Revenues		$ 600	$ 300
[1]For year ended October 31, 2023 and 2022, there were $0.6 million and $0.3 million, respectively, included in revenue in the U.S. Concrete Waste Management Services segment and eliminated in the intersegment eliminations. The remaining $2.5 million relates to the revenue as disclosed in Other.

Note 19 - Segment Reporting - T

Note 19 - Segment Reporting - Total Assets by Segment (Details) - USD ($) $ in Thousands	Oct. 31, 2023	Oct. 31, 2022
Total assets	$ 904,525	$ 887,489
Total assets	(904,525)	(887,489)
Operating Segments [Member]
Total assets	999,410	953,673
Total assets	(999,410)	(953,673)
Operating Segments [Member] | US Concrete Pumping [Member]
Total assets	698,905	693,048
Total assets	(698,905)	(693,048)
Operating Segments [Member] | UK Concrete Pumping [Member]
Total assets	119,123	103,255
Total assets	(119,123)	(103,255)
Operating Segments [Member] | US Concrete Waste Management Services [Member]
Total assets	181,382	157,370
Total assets	(181,382)	(157,370)
Other Operating Segments and Intersegment Eliminations [Member]
Total assets	94,885	66,184
Total assets	$ (94,885)	$ (66,184)

Note 19 - Segment Reporting -_3

Note 19 - Segment Reporting - Total Capital Expenditures by Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Total capital expenditures	$ 54,505	$ 101,933
Operating Segments [Member]
Total capital expenditures	54,505	101,915
Operating Segments [Member] | US Concrete Pumping [Member]
Total capital expenditures	30,263	78,453
Operating Segments [Member] | UK Concrete Pumping [Member]
Total capital expenditures	12,405	13,385
Operating Segments [Member] | US Concrete Waste Management Services [Member]
Total capital expenditures	11,837	10,077
Other Operating Segments and Intersegment Eliminations [Member]
Total capital expenditures	$ 0	$ 18

Note 19 - Segment Reporting - R

Note 19 - Segment Reporting - Revenue and Long-Lived Assets by Geographical Areas (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Revenue	$ 442,241	$ 401,292
Long Lived Assets	427,648	419,377
UNITED STATES
Revenue	379,653	346,366
Long Lived Assets	371,689	366,814
UNITED KINGDOM
Revenue	62,588	54,926
Long Lived Assets	$ 55,959	$ 52,563