Bowman Consulting (BWMN) 10-K 15 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Mar. 15, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	001-40371
Entity Registrant Name	BOWMAN CONSULTING GROUP LTD.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	54-1762351
Entity Address, Address Line One	12355 Sunrise Valley Drive
Entity Address, Address Line Two	Suite 520
Entity Address, City or Town	Reston
Entity Address, Country	VA
Entity Address, Postal Zip Code	20191
City Area Code	703
Local Phone Number	464-1000
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	BWMN
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	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 116.6
Entity Common Stock, Shares Outstanding		13,594,480
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the 2023 definitive Proxy Statement, which Proxy Statement will be filed no later than 120 days after the close of the registrant’s fiscal year ended December 31, 2022, are incorporated by reference into Part III of this Form 10-K
Entity Central Index Key	0001847590
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Auditor Information [Abstract]
Auditor Firm ID	42
Auditor Name	Ernst & Young LLP
Auditor Location	Tysons, VA

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash and equivalents	$ 13,282	$ 20,619
Accounts receivable, net	64,443	38,491
Contract assets	16,321	9,189
Notes receivable - officers, employees, affiliates, current portion	1,016	1,260
Prepaid and other current assets	7,068	4,850
Total current assets	102,130	74,409
Non-Current Assets
Property and equipment, net	25,104	20,202
Operating lease, right-of-use assets	30,264
Goodwill	53,210	28,471
Notes receivable	903	903
Notes receivable - officers, employees, affiliates, less current portion	1,417	1,218
Other intangible assets, net	27,950	12,286
Deferred tax asset, net	13,759	0
Other assets	1,020	681
Total Assets	255,757	138,170
Current Liabilities
Accounts payable and accrued liabilities, current portion	40,293	17,921
Contract liabilities	6,370	4,623
Notes payable, current portion	10,168	4,450
Deferred rent, current portion	0	724
Operating lease obligation, less current portion	6,949
Finance lease obligation, current portion	5,297
Finance lease obligation, current portion		5,136
Total current liabilities	69,077	32,854
Non-Current Liabilities
Other non-current obligations	356	0
Notes payable, less current portion	16,276	8,407
Deferred rent, less current portion	0	4,179
Operating lease obligation, less current portion	28,087	0
Finance lease obligation, less current portion	14,254
Finance lease obligation, less current portion		10,020
Pension and post-retirement obligation, less current portion	4,848	0
Deferred tax liability, net	0	4,290
Common shares subject to repurchase	0	7
Total liabilities	132,898	59,757
Shareholders' Equity
Preferred Stock, $0.01 par value; 5,000,000 shares authorized, no shares issued and outstanding as of December 31, 2022 and 2021	0	0
Common stock, $0.01 par value; 30,000,000 shares authorized as of December 31, 2022 and 2021; 15,949,805 shares issued and 13,556,550 outstanding, and 13,690,868 shares issued and 11,489,579 outstanding as of December 31, 2022 and 2021, respectively	159	137
Additional paid-in-capital	162,922	120,842
Accumulated other comprehensive income	578	0
Treasury stock, at cost; 2,393,255 and 2,201,289, respectively	(20,831)	(17,488)
Stock subscription notes receivable	(173)	(277)
Accumulated deficit	(19,796)	(24,801)
Total shareholders' equity	122,859	78,413
TOTAL LIABILITIES AND EQUITY	$ 255,757	$ 138,170

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	15,949,805	13,690,868
Common stock, shares outstanding (in shares)	13,556,550	11,489,579
Treasury stock, at cost shares (in shares)	2,393,255	2,201,289

Consolidated Income Statements

Consolidated Income Statements - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Gross Contract Revenue	$ 261,714	$ 149,970
Contract costs: (exclusive of depreciation and amortization below)
Direct payroll costs	100,076	59,416
Sub-consultants and expenses	26,510	15,116
Total contract costs	126,586	74,532
Operating Expenses:
Selling, general and administrative	117,839	69,029
Depreciation and amortization	12,251	6,371
Gain on sale	82	122
Total operating expenses	130,008	75,278
Income from operations	5,120	160
Other expense	3,384	1,440
Income (loss) before tax expense	1,736	(1,280)
Income tax (benefit) expense	(3,269)	(1,579)
Net income	5,005	299
Earnings allocated to non-vested shares	783	56
Net income attributable to common shareholders	$ 4,222	$ 243
Earnings per share
Basic (in dollars per share)	$ 0.39	$ 0.03
Diluted (in dollars per share)	$ 0.37	$ 0.03
Weighted average shares outstanding:
Basic (in shares)	10,887,620	7,525,206
Diluted (in shares)	11,683,758	7,635,615

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Statement of Comprehensive Income [Abstract]
Net income	$ 5,005
Other comprehensive income
Pension and post-retirement adjustments	777
Other comprehensive income	777
Income tax provision related to items of other comprehensive income	(199)
Other comprehensive income, net of tax	578
Comprehensive income, net of tax	$ 5,583

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Initial Public Offering	Common Stock	Common Stock Initial Public Offering	Additional Paid-in Capital	Additional Paid-in Capital Initial Public Offering	Treasury Stock	Accumulated Other Comprehensive Income	Stock Subscription Notes Receivable	Accumulated Deficit
Beginning balance (in shares) at Dec. 31, 2020			7,840,244
Beginning balance at Dec. 31, 2020	$ 17,137		$ 2		$ 58,866		$ (16,022)	$ 0	$ (609)	$ (25,100)
Beginning balance (in shares) at Dec. 31, 2020							(2,095,650)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of new common shares (in shares)			336,968	3,805,925
Issuance of new common shares	5,628	$ 47,104	$ 3	$ 38	5,625	$ 47,066
Purchase of treasury stock (in shares)							(105,639)
Purchase of treasury stock	(1,466)		$ 21		(21)		$ (1,466)
Issuance of new common shares under stock compensation plan (in shares)			1,671,845
Issuance of new common shares under stock compensation plan	0		$ 22		(22)
Issuance of new common shares under employee stock purchase plan (in shares)			35,886
Issuance of new common shares under employee stock purchase plan	479				479
Stock based compensation	8,237				8,237
Collections on stock subscription notes receivable	332								332
Conversion of common shares subject to repurchase liability to permanent equity	877		$ 51		826
Capital reduction related to acquisitions	(214)				(214)
Net income	$ 299									299
Ending balance (in shares) at Dec. 31, 2021	11,489,579		13,690,868
Ending balance at Dec. 31, 2021	$ 78,413		$ 137		120,842		$ (17,488)	0	(277)	(24,801)
Ending balance (in shares) at Dec. 31, 2021							(2,201,289)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of new common shares (in shares)			654,871	1,057,500
Issuance of new common shares	10,661	$ 15,475	$ 6	$ 11	10,655	$ 15,464
Purchase of treasury stock (in shares)							(191,966)
Purchase of treasury stock	(3,343)						$ (3,343)
Issuance of new common shares under stock compensation plan (in shares)			447,518
Issuance of new common shares under stock compensation plan	$ 63		$ 4		59
Issuance of new common shares under employee stock purchase plan (in shares)	99,048		99,048
Issuance of new common shares under employee stock purchase plan	$ 1,378		$ 1		1,377
Stock based compensation	14,696				14,696
Collections on stock subscription notes receivable	104								104
Conversion of common shares subject to repurchase liability to permanent equity	8				8
Capital reduction related to acquisitions	(179)				(179)
Other comprehensive income, net of tax	578							578
Net income	$ 5,005									5,005
Ending balance (in shares) at Dec. 31, 2022	13,556,550		15,949,805
Ending balance at Dec. 31, 2022	$ 122,859		$ 159		$ 162,922		$ (20,831)	$ 578	$ (173)	$ (19,796)
Ending balance (in shares) at Dec. 31, 2022							(2,393,255)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating Activities:
Net Income	$ 5,005	$ 299
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization - property, plant and equipment	8,363	5,974
Amortization of intangible assets	3,888	397
Gain on sale of assets	(82)	(122)
Bad debt	742	496
Stock based compensation	15,097	8,217
Deferred taxes	(18,049)	(2,183)
Deferred rent	0	5
Accretion of discounts on notes payable	258	0
Changes in operating assets and liabilities
Accounts receivable	(13,779)	(8,802)
Contract assets	(4,575)	(387)
Prepaid expenses	(2,021)	(2,251)
Other assets	(105)	(31)
Accounts payable and accrued expenses	15,802	3,297
Contract liabilities	(1,374)	(192)
Net cash provided by operating activities	9,170	4,717
Cash Flows from Investing Activities:
Purchases of property and equipment	(902)	(905)
Proceeds from sale of assets	35	127
Amounts advanced under loans to shareholders	(5)	(779)
Payments received under loans to shareholders	49	36
Acquisitions of businesses, net of cash acquired	(18,035)	(20,345)
Collections under stock subscription notes receivable	104	332
Net cash used in investing activities	(18,754)	(21,534)
Cash Flows from Financing Activities:
Proceeds from initial public offering, net of underwriting discounts and commissions and other offering costs	0	47,104
Proceeds from common stock offering, net of underwriting discounts and commissions and other offering costs	15,475	0
Net payments under revolving line of credit	0	(3,481)
Repayments under fixed line of credit	(734)	(722)
Repayment under notes payable	(4,595)	(1,084)
Payments on finance leases	(6,027)
Payments on finance leases		(4,663)
Payment of contingent consideration from acquisitions	0	(2)
Payment of subsequent common stock offering costs	0	(75)
Payments for purchase of treasury stock	(3,343)	(582)
Proceeds from issuance of common stock	1,471	555
Net cash provided by financing activities	2,247	37,050
Net (decrease) increase in cash and cash equivalents	(7,337)	20,233
Cash and cash equivalents, beginning of period	20,619	386
Cash and cash equivalents, end of period	13,282	20,619
Supplemental disclosures of cash flow information:
Cash paid for interest	1,896	887
Cash paid for income taxes	400	1,921
Non-cash investing and financing activities
Property and equipment acquired under finance lease	(8,118)	(8,877)
Stock redemption for exercise of stock option	0	139
Issuance of notes payable for acquisitions	$ (19,089)	$ (10,200)

Nature of Business and Basis of

Nature of Business and Basis of Presentation	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business and Basis of Presentation	Nature of Business and Basis of Presentation Nature of Business Bowman Consulting Group Ltd. and consolidated subsidiaries (“Bowman” or “we” or the “Company”) incorporated in the Commonwealth of Virginia on June 5, 1995 and reincorporated in the State of Delaware on November 13, 2020. Bowman is a professional services firm delivering innovative solutions to the marketplace of customers who own, develop and maintain the built environment. Within that arena, we provide planning, design, engineering, geospatial, survey, construction management, environmental consulting and land procurement services to markets that encompass the buildings in which people live, work and learn in. As well as the systems that provide water, electricity and other vital services, and the roads, bridges, and transportation systems used to get from place to place. We provide services to customers through fixed-price and time-and-material based contracts containing multiple milestones and independently priced deliverables. Typically, contract awards are on a negotiated basis, ranging in value from a few thousand dollars to multiple millions of dollars and can have varying durations depending on the size, scope, and complexity of the project. The Company’s workforce typically provides the full scope of engineering and other contract services. However, with respect to certain specialty services or other compliance requirements within a particular contract we may engage third-party sub-consultants. The Company’s headquarters is located in Reston, VA and the Company has over 70 offices throughout the United States and one office in Mexico. Initial Public Offering On May 11, 2021, we closed on our initial public offering (“IPO”), in which we issued and sold 3,690,000 shares of our common stock at $14.00 per share, resulting in net proceeds of $48.0 million after deducting underwriting discounts and commissions, but before expenses of the IPO. On June 4, 2021, the underwriters exercised their option to purchase an additional 115,925 shares of the Company’s common stock at the public offering price of $14.00 per share, resulting in additional gross proceeds of approximately $1.6 million. After giving effect to this partial exercise of the overallotment option, the total number of shares sold by Bowman in its initial public offering increased to 3,805,925 shares and gross proceeds increased to approximately $53.3 million. The exercise of the over-allotment option closed on June 8, 2021, at which time the Company received net proceeds of approximately $1.5 million after underwriting discounts and commissions. Deferred offering costs consist primarily of accounting, legal, and other fees related to our IPO. Prior to the IPO, all deferred offering costs were capitalized within prepaid and other current assets in the consolidated balance sheet. After the IPO, $2.3 million of deferred offering costs were reclassified into shareholder’s equity as a reduction of the IPO proceeds. We capitalized $0.1 million of deferred offering costs within prepaid and other current assets in the consolidated balance sheet as of December 31, 2021. Common Stock Offering On February 11, 2022, the Company closed on an offering of common stock in which it issued and sold 900,000 shares at an offering price of $16.00 per share, resulting in net proceeds of $13.7 million after deducting underwriting discounts and commissions, but before expenses of the offering. In addition, Gary Bowman, our President, Chairman and Chief Executive Officer, sold 150,000 shares of common stock. On February 28, 2022, the underwriters exercised their option to purchase an additional 157,500 shares of the Company’s common stock at an offering price of $16.00 per share, resulting in additional gross proceeds of approximately $2.5 million. After giving effect to this exercise of the overallotment option, the total number of shares sold by the Company in this common stock offering increased to 1,057,500 shares with total gross proceeds of approximately $16.9 million. The exercise of the over-allotment option closed on March 2, 2022, at which time the Company received net proceeds of $2.4 million after underwriting discounts and commissions. Deferred offering costs consist primarily of accounting, legal and other fees related to the common stock offering. Prior to the offering, all deferred offering costs were capitalized within prepaid and other current assets in the consolidated balance sheet. No deferred offering costs was capitalized in the consolidated balance sheet as of December 31, 2022. Basis of Presentation The accompanying consolidated financial statements and footnotes have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and applicable regulations of the Securities and Exchange Commission (“SEC”). The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies The following is a summary of the significant accounting policies and principles used in the preparation of the consolidated financial statements: Emerging Growth Company Section 102(b)(1) of the Jumpstart Our Business Startups Act (“JOBS Act”) exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is either not an emerging growth company or, an emerging growth company that has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used. Revenue Recognition Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contract with Customers (“ASC Topic 606”) provides a single comprehensive revenue recognition framework and supersedes almost all revenue recognition guidance including industry-specific revenue guidance. The Company adopted this standard effective January 1, 2019, the first day of the Company's fiscal year. As discussed in Note 1, the Company provides a variety of engineering and related professional services to customers located throughout the United States. The Company enters into agreements with clients that create enforceable rights and obligations and for which it is probable that the Company will collect the consideration to which it will be entitled as services transfer to the customer. It is customary practice for the Company to have written agreements with its customers and revenue on oral or implied arrangements is generally not recognized. The Company recognizes revenue based on the consideration specified in the applicable agreement. Excluded from the transaction price are amounts collected on behalf of third parties for sales and similar taxes. Long-term contracts typically contain billing terms that provide for invoicing once a month and payment on a net 30-day basis. Exceptions to monthly billing terms are to ensure that the Company performs satisfactorily rather than representing a significant financing component. For example, fixed price contracts may provide for milestone billings based upon the attainment of specific project objectives to ensure the Company meets its contractual requirements rather than having billing monthly. Additionally, contracts may include retentions or holdbacks paid at the end of a project to ensure that Company meets the contract requirements. The Company does not assess whether a contract contains a significant financing component if the Company expects, at contract inception, that the period between payment by the customer and the transfer of promised services to the customer will be less than one year. As a professional services engineering firm, the Company generally recognizes revenue over time as control transfers to a customer based upon the extent of progress towards satisfaction of the performance obligation. For services delivered under fixed price contracts, the Company uses the ratio of actual costs incurred to total estimated costs since costs incurred (an input method) which represents a reasonable measure of progress towards the satisfaction of a performance in order to estimate the portion of revenue earned. This method faithfully depicts the transfer of value to the customer when the Company is satisfying a performance obligation that entails a number of interrelated tasks or activities for a combined output that requires the Company to coordinate the work of employees and sub- consultants. Contract costs typically include direct labor, subcontract and consultant costs, materials and indirect costs related to contract performance. Changes in estimated costs to complete these obligations result in adjustments to revenue on a cumulative catch-up basis, which causes the effect of revised estimates to be recognized in the current period. Changes in estimates can routinely occur over the contract term for a variety of reasons including, changes in scope, unanticipated costs, delays or favorable or unfavorable progress than original expectations. In situations where the estimated costs to perform exceeds the consideration to be received, the Company accrues the entire estimated loss during the period the loss becomes known. When a performance obligation is billed using a time-and-material type contract, the Company measures its progress to complete based upon the hours incurred for the period times contractually agreed upon billing rates plus any materials delivered or consumed in the project. When applicable, the Company will recognize revenue under these contracts as invoiced under the practical expedient. In certain situations, it is possible that two or more contracts should be combined and accounted for as a single contract, or a single contract should be accounted for as multiple performance obligations. This requires significant judgment and could impact the amount and timing of revenue recognition. Such determinations are made using management’s best estimate and knowledge of contracts and related performance obligations. The Company’s contracts may contain variable consideration in the form of unpriced or pending change orders or claims that either increase or decrease the contract price. Variable consideration is generally estimated using the expected value method but may from time to time be estimated using the most likely amount method depending on the circumstance. Estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur or when the uncertainty associated with the variable consideration is resolved. Estimates of variable consideration are based upon historical experience and known trends. The Company recognizes claims against vendors, sub-consultants, and others as a reduction in costs when the contract establishes enforceability, and the amounts of recovery are reasonably estimable and probable. Reduction in costs are recognized at the lesser of the amount management expects to recover or costs incurred. Contract related assets and liabilities are classified as current assets and current liabilities. Significant balance sheet accounts related to the revenue cycle are as follows: Accounts receivables, net: Accounts receivable, net (contract receivables) includes amounts billed under the contract terms. The amounts are stated at their net realizable value. The Company maintains an allowance for doubtful accounts to provide for the estimated number of receivables that will not be collected. The Company considers several factors in its estimate of the allowance, including knowledge of a client’s financial condition, its historical collection experience, and other factors relevant to assessing the collectability of such receivables. Contract Assets: Contract Assets are recorded when progress to completion revenue earned on contracts exceeds amounts billed under the contract. It may also include contract retainages that can be billed once contract stipulations are satisfied. Contract Liabilities: Contract Liabilities are recorded when amounts billed under a contract exceeds the progress to completion revenue earned under the contract. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could vary from the estimates and assumptions that were used. Cash and Cash Equivalent The Company considers cash on deposit and all highly liquid investments with original maturities of three months or less when purchased to be cash and cash equivalents. Cash consists primarily of cash in accounts held at a financial institution. Certain of these accounts are designated as zero balance accounts wherein the balance is swept out nightly to reduce the Company’s line of credit balance, if any. Concentration of Credit Risk and other Concentrations The Company’s financial instruments that are exposed to concentrations of credit risk consist of cash and accounts receivable. Cash balances at various times during the year may exceed the amount insured by the Federal Deposit Insurance Corporation. The Company’s cash deposits are held in institutions whose credit ratings are monitored by management, and the Company has not incurred any losses related to such deposits. The Company can, at times, be subject to a concentration of credit risk with respect to outstanding accounts receivable. However, the Company believes no such concentration existed during the years ended December 31, 2022 and 2021. The Company’s customers are located throughout the United States. Although the Company generally grants credit without collateral, management believes that its contract acceptance, billing, and collection policies are adequate to minimize material credit risk. Also, for non-governmental customers, the Company can often place mechanics liens against the real property associated with the contract in the event of non-payment. Allowance for Doubtful Accounts The Company records accounts receivable net of an allowance for doubtful accounts. The allowance is determined based upon management’s review of the estimated collectability of the specific accounts receivable, plus a general provision based upon the historical loss experience and existing economic conditions. The Company charges off uncollectible amounts against the allowance for doubtful accounts once management determines the amount, or a portion thereof, to be worthless. As of December 31, 2022 and 2021, the balance in the allowance for do ubtful accounts was $2.2 million an d $1.6 million, respectively. Property and Equipment Property and equipment are recorded at cost. Improvements and replacements of property and equipment are capitalized. Maintenance and repairs that do not improve or extend the lives of property and equipment are charged to expense as incurred. Upon the sale or retirement of property and equipment, the cost and related accumulated depreciation are removed from the respective accounts and any gain or loss is reported in the combined statements of operations. Depreciation is provided for using the straight-line method over the estimated useful lives as follows for the major classes of assets: Computer equipment 3 to 5 years Survey equipment 2 to 5 years Vehicles 5 years Furniture and fixtures 7 years Software 3 to 5 years Leasehold improvements the lesser of useful life or term of lease For the years ended December 31, 2022 and 2021, the Company recognize d a $0.1 million a nd a $0.1 million gain from the disposal of certain pieces of property and equipment in connection with sale-leaseback transactions, respectively. This amount is recorded within gain on sale on the accompanying consolidated financial statements. Pension and Post-retirement Accounting and reporting for the Company's defined benefit plans requires the use of assumptions. These assumptions are reviewed annually based on reviews of current plan information and consultation with the Company's independent actuary. If these assumptions differ materially from actual results, the Company's obligations under the defined benefit plans could also differ materially, potentially requiring the Company to record an additional liability. The Company's defined benefit plan liabilities are developed from actuarial valuations, which are performed every year. We use a corridor approach to amortize actuarial gains and losses, with any excess amortized over the average remaining future working lifetime of the plan participants. Leases In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases (Topic 842) (“ASU 2016-02”) to increase transparency and comparability of accounting for lease transactions by requiring lessees to recognize the right-of-use assets and lease liabilities on the balance sheet and to disclose qualitative and quantitative information about lease transactions and enable users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The amended guidance was effective January 1, 2022. The Company adopted ASU 2016-02, on January 1, 2022 using the modified retrospective approach and has elected not to adjust comparative periods. The Company has elected the “Package of three” practical expedients as outlined in ASC 842-10-65-1f which permits the Company not to reassess whether existing or expired contracts are or contain leases, the classification of leases or whether any initial direct costs previously capitalized continue to qualify for capitalization. The Company has elected to adopt the practical expedient not to separate non-lease components from the related lease components and to account for them as a single component. However, multiple lease components within a contract will still be accounted for separately. This expedient has been elected for all classes of underlying assets. The Company has elected the practical expedient to apply the lease recognition guidance for short-term leases defined as twelve months or less. Operating lease arrangements may contain options to extend the lease term or for early termination. The Company accounts for these options when it is reasonably certain they will be exercised. Right-of-use assets are evaluated for impairment in a manner consistent with the treatment of other long-lived assets. Operating lease expense is recognized on a straight-line basis over the lease term and is recorded primarily within selling, general, and administrative expenses on the consolidated income statements. The Company enters into contractual arrangements primarily for the use of real estate facilities, information technology equipment, vehicles, and certain other equipment. These arrangements contain a lease when the Company controls the underlying asset and has the right to obtain substantially all of the economic benefits or outputs from the asset. The Company has variable leases, short term leases, operating leases, and finance leases. The Company accounts for leases in accordance with principles contained in ASU 2016-02 . The Company categorizes leases with contractual terms longer than twelve months as either operating or finance leases. Assets acquired under finance leases are recorded in property and equipment, net. Finance lease assets are amortized within operating expenses on a straight-line basis over the shorter of the estimated useful lives of the assets or, in the instance where title does not transfer at the end of the lease term. The interest component of a finance lease is included in interest expense and recognized using the effective interest method over the lease term. The Company records a right-of-use asset and lease liability as of the lease commencement date equal to the present value of the remaining lease payments for its operating and finance leases. Most leases do not provide an implicit rate that can be readily determined. Therefore, the discount rate used is based on the Company’s incremental borrowing rate, which is determined using the Company’s credit rating and information available as of the commencement date. The right-of-use asset is then adjusted for initial direct costs and certain lease incentives included in the contractual arrangement. Business Combinations Business combinations are accounted for under the acquisition method of accounting, which requires recognition separately from goodwill, the assets acquired, and the liabilities assumed at their acquisition date fair values. While best estimates and assumptions are used to calculate the fair value assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, when applicable, the estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, adjustments that are based on new information obtained about facts and circumstances that existed as of the acquisition date are recorded to the assets acquired and liabilities assumed with the corresponding offset to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recognized in the consolidated income statements. For any equity consideration in a business combination, the Company has valued the equity utilizing the average (mean) closing price of the Company’s common stock on Nasdaq for the twenty (20) trading days prior to closing date, weighted for volume of each trading day. Goodwill and Intangible Assets The purchase price of an acquired business is allocated to the tangible assets and separately identifiable intangible assets acquired, less liabilities assumed, based upon their respective fair values with any excess purchase price over such fair values being recorded as goodwill. Goodwill and intangible assets acquired in a business combination and determined to have indefinite useful life are not amortized, but instead are reviewed for impairment annually, or more frequently if impairment indicators arise. Intangible assets with estimable useful lives are amortized over such lives and reviewed for impairment if indicators are present. The Company performs its annual impairment test as of October 1 of each year. As its business is highly integrated and its components have similar economic characteristics, the Company has concluded it has one reporting unit at the combined entity level. The Company performs a Step 1 impairment analysis by comparing the fair value of the reporting unit to carrying amount. The fair value of the reporting unit derives from multiple weighted valuation techniques. Goodwill impairment now represents the amount by which the reporting unit's carrying value exceeds its fair value, limited to the carrying value of the goodwill. The Company performed an impairment analysis for the years ended December 31, 2022 and 2021 and concluded that the fair value of the reporting unit was in excess of its carrying amount, and as such, no impairment was required. Definite-lived intangibles include customer relationships, contract rights, and non-compete agreements that were acquired through assets acquisition or business combination. These definite-lived intangible assets, other than customer relationships, are amortized over their estimated useful life ranging from two The Company is required to review long-lived assets and definite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset might not be recoverable. Recoverability of assets held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered impaired, the impairment recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. We report assets to be disposed of at the lower of the carrying amount or fair value, less cost to sell. There were no event or changes in circumstances, for the years ended December 31, 2022 and 2021, that indicated impairment of any long-lived assets. Deferred Offering Costs Upon closing of the planned initial public offering (“IPO”) and the subsequent common stock offering, deferred offering costs, consisting of legal, accounting and other fees directly related to the IPO and the subsequent common stock offering will net against the gross proceeds. As of December 31, 2022, and 2021, the Company recorded $0 and $0.6 million of deferred offering costs that are included in other assets on the accompanying consolidated balance sheet, respectively. Stock-based Compensation Shares originating from the granting of restricted stock bonus awards, stock options and the sale of stock to employees at prices below fair value are subject to Accounting Standards Codification Topic 718, Compensation – Stock Compensation (“ASC Topic 718”) from the date of issuance until retirement. Prior to December 22, 2020, provisions existed in the various agreements governing the ASC Topic 718 shares requiring the Company to repurchase the shares based on circumstances outside its control. As such, the Company classified shares of its common stock outstanding prior to December 22, 2020, subject to ASC Topic 718, as a liability to common shares subject to repurchase. The Company recognized changes in the fair value of the liability as non-cash compensation expense. On December 22, 2020 and December 31, 2020, the Company modified its stock-based compensation agreements resulting in a change in classification of the majority of these awards from liability to equity. The modification resulted in a final fair value liability measurement and non-cash compensation expense relating to certain of the shares subject to repurchase and the effective exchange of those shares for permanent equity. Certain stock-based awards for which there were no modifications to the terms of repurchase continue to remain classified as liabilities with periodic changes in the fair value measurement recognized as non-cash compensation expense. As of December 31, 2022 there are no remaining stock- based compensation agreements classified as liabilities. For ASC Topic 718 stock-based awards classified as permanent equity, the Company generally recognizes non-cash compensation expense on a ratable basis over the applicable service period based on the award date fair value. The Company has elected to use the Black-Scholes-Merton option-pricing model to determine the grant date fair value of stock options. The Company accounts for forfeitures when they occur. Non-recourse Notes Treated as Substantive Options Certain stock subscription notes receivable of the Company are non-recourse. As such, these notes are substantive options under ASC Topic 718 subject to the Black-Scholes-Merton method of computing compensation cost. The option strike price is calculated as the purchase price of the shares plus the estimated interest per share expected to be collected during the term of the note. Because at any time the notes may be pre-paid, the Company recognizes the total calculated compensation cost at the time of issuance. Pursuant to the terms of the notes, the Company collects payments through payroll deductions. The Company considers the payments to be periodic exercises of the options. The Company account for stock purchases through exercise in accordance with ASC Topic 718. No note receivable exists for these non-recourse notes. Fair Value Measurements Accounting Standards Codification Topic 820, Fair Value Measurements and Disclosures (“ASC Topic 820”) provides the framework for measuring and reporting financial assets and liabilities at fair value. ASC Topic 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The codification establishes a three-level disclosure hierarchy to indicate the level of judgment used to estimate fair value measurements: Level 1: Quoted prices in active markets for identical assets or liabilities as of the reporting date; Level 2: Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; and inputs other than quoted prices (such as interest rate and yield curves); Level 3: Uses inputs that are unobservable, supported by little or no market activity and reflect significant management judgment. As of December 31, 2022 and 2021: • The carrying amount of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate their fair value due to the relatively short duration of these instruments • The carrying amounts of debt obligations approximate their fair values as the terms are comparable to terms currently offered by local financial institutions for arrangements with similar terms to industry peers with comparable credit characteristics. Accordingly, the debt obligations involve Level 2 fair value inputs • As of December 31, 2021, the liability related to shares subject to repurchase is recognized at fair value using Level 1 inputs as there is an active market for the Company’s publicly traded stock. For further discussion, see Note 16, Employee Stock Purchase and Stock Incentive Plans . Advertising Expense The Company expenses the cost of advertising as incurred. Advertising expense wa s $0.2 million a nd $0.1 million for the years ended December 31, 2022 and 2021, respectively. Income Taxes The Company recognizes deferred income tax assets or liabilities for expected future tax consequences of events recognized in the consolidated financial statements or tax returns. Under this method, deferred income tax assets or liabilities are determined based upon the difference between the financial statement and income tax bases of assets and liabilities using enacted tax rates expected to apply when the differences settle or become realized. Valuation allowances are provided when it is more likely than not that a deferred tax asset is not realizable or recoverable in the future. The Company recognizes the effect of a change in tax rates on deferred tax assets and liabilities in income in the period that includes the enactment date. The Company’s effective tax rate for the years ended December 31, 2022 and 2021 was (188.3)% and 123.4%. The Company assesses uncertain tax positions to determine whether the position will more likely than not be sustained upon examination by the Internal Revenue Service (IRS) or other taxing authorities. If the Company cannot reach a more-likely-than-not determination, no benefit is recorded. If the Company determines that the tax position is more likely than not to be sustained, the Company records the largest amount of benefit that is more likely than not to be realized when the tax position is settled. The Company recognizes interest and penalties, if any, related to uncertain tax positions in income tax expense. The Company files income tax returns in the U.S. federal jurisdiction and certain states in which it operates. Based on the timing of the filing of certain tax returns, the Company’s federal income tax returns for tax years 2019 and thereafter remain subject to examination by the U.S. Internal Revenue Service. The statute of limitations on the Company’s state income tax returns generally conforms to the federal three-year statute of limitations. Segments The Company operates in one segment based upon the financial information used by its chief operating decision maker in evaluating the financial performance of its business and allocating resources. The single segment represents the Company’s core business of providing engineering and related professional services to its customers. Recently Issued Accounting Guidance Accounting guidance recently adopted In October 2021, the FASB issued ASU 2021-08, Accounting for Contract Assets and Liabilities from Contracts with Customers, creating an exception to the recognition and measurement principles in ASC 805, Business Combinations . The amendments in this Update require that an entity recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with ASC 606, Revenue from Contracts with Customers , rather than using fair value. The Company adopted the new standard on a prospective basis effective January 1, 2021. The impact of this ASU is reflected in the consolidated financial statements and was not material. In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350), simplifying the Test for Goodwill Impairment. ASU 2017-04 eliminates Step 2 of the goodwill impairment test. Goodwill impairment will now be the amount by which the reporting unit’s carrying amount exceeds its fair value, limited to the carrying amount of the goodwill. The Company adopted the new standard on a prospective basis effective January 1, 2022. The impact of this ASU is reflected in the consolidated financial statements and was not material. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”) to increase transparency and comparability of accounting for lease transactions by requiring lessees to recognize the right-of-use assets and lease liabilities on the balance sheet and to disclose qualitative and quantitative information about lease transactions and enable users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The Company adopted the new standard on January 1, 2022, using a modified retrospective basis and will not adjust comparative periods. See note 18, Leases, for details on the impact to the consolidated financial statements. In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes (Topic 740), which amends certain exceptions to the general principles of ASC 740, Income Taxes , and simplifies several areas such as accounting for a franchise tax or similar tax that is partially based on income. The Company adopted the new guidance starting January 1, 2022. The impact of this ASU is reflected in the consolidated financial statements and was not material. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity (“ASU 2020-06”). This ASU simplifies the complexity associated with applying GAAP for certain financial instruments with characteristics of liabilities and equity. More specifically, the amendments focus on the guidance for convertible instruments and the derivative scope exception for contracts in an entity’s own equity. Under ASU 2020-06, the embedded conversion features are no longer separated from the host contract for convertible instruments with conversion features that are not required to be accounted for as derivatives under Topic 815, or that do not result in substantial premiums accounted for as paid-in capital. Consequently, a convertible debt instrument, such as the Convertible Notes, will be accounted for as a single liability measured at its amortized cost, as long as no other features require bifurcation and recognition as derivatives. The new guidance also requires the if-converted method to be applied for all convertible instruments and requires additional disclosures. The Company adopted the new standard on a prospective basis effective January 1, 2022. Accounting guidance not yet adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326) to replace the incurred loss impairment methodology under U.S. GAAP. This ASU introduces a new accounting model, the Current Expected Credit Losses model (CECL), which could result in earlier recognition of credit losses and additional disclosures related to credit risk. The CECL model will require the Company to use a forward-looking expected credit loss impairment methodology for the recognition of credit losses for financial instruments at the time the financial asset is originated or acquired, and require a loss be incurred before it is recognize

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Earnings per Share	Earnings per Share Basic earnings (loss) per share is calculated by dividing net income (loss) attributable to the Company available to common stockholders by the weighted average number of common shares outstanding for the years ended December 31, 2022 and 2021. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were either exercised or converted into common stock or resulted in the issuance of common stock that would share in the earnings of the Company. The dilutive effect of options is reflected in diluted earnings per share by application of the treasury stock method. The dilutive effect of performance based restricted stock units, which are considered contingently issuable shares, is reflected in diluted earnings per share by application of the treasury stock method. The dilutive effect of shares to be purchased under the Company’s Employee Stock Purchase Plan is reflected in diluted earnings per share by the weighted-average number of shares outstanding that would have been outstanding during the period. The Company uses the two-class method to determine earnings per share. For calculating basic earnings per share, for the year ended December 31, 2022, the weighted average number of shares outstanding exclude 2,004,944 non-vested restricted shares and 12,830 unexercised substantive options. The computation of diluted earnings per share for the year ended December 31, 2022 did not assume the effect of restricted shares or substantive options because the effects were antidilutive. For calculating basic earnings per share, for the year ended December 31, 2021, the weighted average number of shares outstanding exclude 1,717,666 non-vested restricted shares and 32,054 unexercised substantive options. The computation of diluted earnings per share for the year ended December 31, 2022 did not assume the effect of restricted shares or substantive options because the effects were antidilutive. The following table represents a reconciliation of the net income and weighted average shares outstanding for the calculation of basic and diluted earnings per share for the years ended December 31, 2022 and 2021 (in thousands, except share data): For the Year Ended December 31, 2022 2021 Numerator Net income $ 5,005 $ 299 Earnings allocated to non-vested shares 783 56 Subtotal $ 4,222 $ 243 Denominator Weighted average common shares outstanding 10,887,620 7,525,206 Effect of dilutive nominal options – – Effect of dilutive contingently earned shares 796,138 110,409 Dilutive average shares outstanding 11,683,758 7,635,615 Basic earnings per share $ 0.39 $ 0.03 Dilutive earnings per share $ 0.37 $ 0.03

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Acquisitions	Acquisitions Business Combinations Triangle Site Design PLLC In the fourth quarter of 2021, the Company signed a purchase agreement to acquire Triangle Site Design PLLC (“TSD”) , with an effective date of October 1, 2021. TSD is a professional services firm based in Raleigh, NC. The Company paid total consideration of $1.5 million, which was comprised of 65,407 shares of common stock, at $13.56 per share, for a total of $0.9 million, plus $0.6 million in cash, promissory note and assumed liabilities. The promissory note has a 3.25% interest rate with equal quarterly payments beginning on January 1, 2022 and ending October 1, 2024. Identified intangible assets are customer relationships for a total amount of $1.3 million, to be amortized over an estimated useful life of 11 years. The purchase price allocation has been completed and the amounts identified are deemed final. PCD Engineering Services, Inc. In the fourth quarter of 2021, the Company signed a purchase agreement to acquire PCD Engineering Services, Inc. (“PCD”) , with an effective date of October 8, 2021. PCD is a professional services firm based in Denver, CO. The Company paid total consideration of $2.8 million, which was comprised of 36,444 shares of common stock, at $13.88 per share, for a total of $0.5 million, plus $2.3 million in cash, promissory note and assumed liabilities. The promissory note has a 3.25% interest rate with equal quarterly payments beginning on January 8, 2022 and ending October 8, 2024. The purchase agreement includes a contingent consideration feature, which affords the sellers the opportunity to have the promissory note increased by a maximum of $0.5 million based on certain financial performance thresholds measured quarterly from December 31, 2021 through September 30, 2022. The sellers achieved the financial performance thresholds based on the analysis of results as of December 31, 2021, resulting in a $0.5 million increase to the promissory note. Identified intangible assets are comprised of customer relationships for a total amount of $0.8 million, to be amortized over an estimated useful life of 5 years. The purchase price allocation has been completed and the amounts identified are deemed final. BTM Engineering, Inc. In the fourth quarter of 2021, the Company signed a purchase agreement to acquire BTM Engineering, Inc. (“BTM”) , with an effective date of October 15, 2021. BTM is a professional services firm based in Louisville, KY that specializes in general civil and structural engineering. The Company paid total consideration of $0.6 million, which was comprised of cash, promissory note and assumed liabilities. The promissory note has a 3.25% interest rate with equal quarterly payments beginning on January 15, 2022 and ending October 15, 2024. Identified intangible assets are comprised of customer relationships and contract rights for a total amount of $0.1 million, to be amortized over an estimated useful life of 3 years. The purchase price allocation has been completed and the amounts identified are deemed final. Kibart, Inc. In the fourth quarter of 2021, the Company signed a purchase agreement to acquire Kibart, Inc. (“Kibart”), with an effective date of December 16, 2021. Kibart is a professional services firm based in Towson, MD. The Company paid total consideration of $7.0 million, which was comprised of 38,547 shares of common stock, at $19.70 per share, for a total of $0.8 million, plus $6.2 million in cash, promissory note and assumed liabilities. The promissory note has a 3.25% interest rate with equal quarterly payments beginning on March. 15, 2022 and ending December. 15, 2024. Identified intangible assets are comprised of customer relationships and contract rights for a total amount of $4.3 million, to be amortized over an estimated useful life of 10 years and 3 years, respectively. The purchase price allocation has been completed and the amounts identified are deemed final. 1519 Surveying, LLC In the fourth quarter of 2021, the Company signed a purchase agreement to acquire 1519 Surveying, LLC (“1519”), with an effective date of December 23, 2021. 1519 is a professional services firm based in Waco, TX that specializes in surveying and civil engineering. The Company paid total consideration of $10.0 million, which was comprised of 50,559 shares of common stock, at $21.90 per share, for a total of $1.1 million, plus $8.9 million in cash, promissory note and assumed liabilities. The promissory note has a 5.0% interest rate with equal quarterly payments beginning on March 23, 2022 and ending December 23, 2024. Identified intangible assets are comprised of customer relationships and contract rights for a total amount of $2.0 million, to be amortized over an estimated useful life of 10 years and 3 years, respectively. The purchase price allocation has been completed and the amounts identified are deemed final. Terra Associates, Inc. In the fourth quarter of 2021, the Company signed a purchase agreement to acquire Terra Associates, Inc. (“Terra”), with an effective date of December 31, 2021. Terra is a professional services firm based in Houston, TX specializing in general civil engineering. The Company paid total consideration of $5.8 million, which was comprised of 49,875 shares of common stock, at $21.25 per share, for a total of $1.1 million, plus $4.7 million in cash, promissory note and assumed liabilities. The promissory note has a 3.25% interest rate with equal quarterly payments beginning on March 15, 2022 and ending December 15, 2024. Identified intangible assets are comprised of customer relationships and contract rights for a total amount of $1.3 million, to be amortized over an estimated useful life of 10 years and 3 years, respectively. The purchase price allocation has been completed and the amounts identified are deemed final. Perry Engineering, LLC. In the first quarter of 2022, the Company signed a purchase agreement to acquire Perry Engineering, LLC (“Perry”), with an effective date of February 2, 2022. Perry is a civil engineering and land surveying firm based in Tucson, AZ. The Company paid total consideration of $0.9 million, which was comprised of 9,833 shares of common stock, at $17.01 per share, for a total of $0.2 million, plus $0.7 million in cash, promissory note and assumed liabilities. The promissory note has a 5.00% interest rate with equal quarterly payments beginning on May 2, 2022 and ending February 2, 2024. Identified intangible assets are comprised of customer relationships and contract rights for a total amount of $0.7 million, to be amortized over an estimated useful life of 20 years and 3 years, respectively. The purchase price allocation has been completed and the amounts identified are deemed final. McMahon Associates, Inc. In the second quarter of 2022, the Company signed a purchase agreement to acquire McMahon Associates, Inc. (“McMahon”), with an effective date of May 4, 2022. McMahon is a company that specializes in transportation planning and engineering based in Fort Washington, PA. The Company paid total consideration of $18.2 million, which was comprised of 476,796 shares of common stock, at $16.64 per share, for a total of $7.9 million, plus $10.3 million in cash, two promissory notes and assumed liabilities. The shares are subject to a six-month lock-up. The first and second promissory notes bear a simple interest rate fixed at 3.50%. The first promissory note will have equal quarterly payments beginning on August 4, 2022 and ending May 4, 2025. The second promissory note will be payable in one installment of principal and interest due on March 15, 2023. For tax purposes, the acquisition will be treated as an asset acquisition, resulting in a step up in tax basis. Accordingly, there are no material deferred tax assets or liabilities to be recorded through purchase accounting. The acquisition of McMahon allows Bowman to further enhance its transportation and engineering competencies thereby allowing the Company to broaden its offerings and better serve its public and private sector customers. The purchase price allocation consists primarily of goodwill and is based upon preliminary information that is subject to change when additional information is obtained. Goodwill results from an assembled workforce, which does not qualify for separate recognition, as well as expected future synergies from combining operations. All of the goodwill recognized is expected to be deductible for tax purposes. The Company has not completed its final assessment of the fair values of McMahon’s assets acquired and liabilities assumed. The final purchase allocation could result in adjustments to certain assets and liabilities, including the residual amount allocated to goodwill. The valuation of the post-retirement benefit obligations is still deemed to be preliminary and subject to adjustments as management continues to review the actuarial valuations. The following summarizes the changes in the preliminary calculations of the fair values of McMahon’s assets acquired and liabilities assumed as of the acquisition date (in thousands): September 30, 2022 Change December 31, 2022 Total Purchase Price $ 18,331 $ (142) $ 18,189 Purchase Price Allocation: Accounts receivable, net 8,456 – 8,456 Contract assets 1,017 – 1,017 Prepaids and other current assets 291 – 291 Property and equipment, net 949 – 949 Intangible assets 3,342 50 3,392 Other assets 115 (19) 96 Notes receivable - officers, employees, affiliates, current portion – 19 19 Accounts payable and accrued liabilities, current portion (3,818) 130 (3,688) Contract liabilities (841) – (841) Other non-current obligations (220) 220 – Finance leases - non-current (134) – (134) Post-retirement obligation, less current portion – (5,782) (5,782) Total identifiable assets $ 9,157 $ (5,382) $ 3,775 Goodwill 9,174 5,240 14,414 Net assets acquired $ 18,331 $ (142) $ 18,189 For the three months ended December 31, 2022, the Company recorded measurement period adjustments to intangible assets, other assets, notes receivable, accounts payable, other non-current obligations and post-retirement obligations with a corresponding adjustment to goodwill. The change in provisional amounts resulted in an increase in expense of $0.2 million. The consolidated financial statements of the Company include the results of operations since the date the business was acquired. The following table presents the results of operations of the acquired business from the date of acquisition for the year ended December 31, 2022 (in thousands): For the Year Ended December 31, 2022 Gross Contract Revenue $ 24,091 Pre-tax Net Income $ 945 The following table presents the unaudited, pro forma consolidated results of operations for the year ended December 31, 2022 and December 31, 2021, respectively, assuming that the McMahon acquisition described above occurred at January 1, 2021. These unaudited pro forma results are presented for informational purposes only and are not meant to represent actual operating results that would have been achieved had the related events occurred on such date (in thousands): For the Year Ended December 31, 2022 December 31, 2021 Gross Contract Revenue $ 273,924 $ 183,595 Net Income $ 5,948 $ 2,164 The pro forma information provided is compiled from the pre-acquisition financial information and includes pro forma adjustments to reflect additional amortization that would have been expensed assuming the respective assets had been acquired as of January 1, 2021. These results include additional non-cash stock compensation expense assuming acquired employees who received stock grants received those grants on January 1, 2021 and reflect the income tax effect of pro forma adjustments based on the statutory rate of 28.9%. Fabre Engineering, Inc. In the second quarter of 2022, the Company signed a purchase agreement to acquire Fabre Engineering, Inc. (“Fabre”), with an effective date of June 2, 2022. Fabre is a civil engineering and land surveying firm based in Pensacola, FL. The Company paid total consideration of $0.5 million, which was comprised of $0.5 million in cash, promissory note and assumed liabilities, including a contract liability of $0.3 million. The promissory note has a 7.00% interest rate with equal quarterly payments beginning on September 2, 2022 and ending June 2, 2024. Identified intangible assets are comprised of customer relationships and contract rights for a total amount of $0.4 million, to be amortized over an estimated useful life of 20 years and 3 years, respectively. The purchase price allocation has been completed and the amounts identified are deemed final. Project Design Consultants, LLC In the third quarter of 2022, the Company signed a purchase agreement to acquire Project Design Consultants, LLC (“PDC”), with an effective date of July 15, 2022. PDC is a civil engineering and land surveying firm based in San Diego, CA. The Company paid total consideration of $14.2 million, which was comprised of cash, two promissory notes, a convertible note and assumed liabilities. The two promissory notes bear a simple interest rate fixed at 4.75%. The first promissory note will be payable in equal quarterly payments of principal and interest beginning on October 15, 2022 and ending July 15, 2025. The second promissory note will be payable in two installments of principal and interest due on March 15, 2023 and on the first anniversary of the closing date. The convertible note bears simple interest fixed at 4.75% and shall be convertible to shares of common stock at anytime, at a conversion price of $14.00 per share. Subject to the exercise of the conversion, the convertible note will have quarterly payments of principal, interest or both beginning October 2022 and ending April 2027. For tax purposes, the acquisition will be treated as an asset acquisition, resulting in a step up in tax basis. Accordingly, there are no material deferred tax assets or liabilities to be recorded through purchase accounting. The acquisition of PDC allows Bowman to further advance its market expansion and service diversification initiatives by expanding our reach in Southern California and with key public sector and utility clients. The following summarizes the changes in the preliminary calculations of the fair values of PDC assets acquired and liabilities assumed as of the acquisition date (in thousands): September 30, 2022 Change December 31, 2022 Total Purchase Price $ 14,801 $ (623) $ 14,178 Purchase Price Allocation: Accounts receivable, net 2,199 2,199 Contract assets 926 926 Prepaids and other current assets 161 161 Property and equipment, net 489 489 Intangible assets – 10,344 10,344 Other assets 41 (41) – Accounts payable and accrued liabilities, current portion (1,129) 11 (1,118) Contract liabilities (1,362) (1,362) Other non-current obligations (170) (103) (273) Finance leases - non-current (67) 103 36 Total identifiable assets $ 1,088 $ 10,314 $ 11,402 Goodwill 13,713 (10,937) 2,776 Net assets acquired $ 14,801 $ (623) $ 14,178 The change in the purchase price and offset to goodwill was due to the cash that was not acquired through the acquisition. For the three months ended December 31, 2022, the Company recorded measurement period adjustments to intangible assets, other assets, accrued liabilities with a corresponding adjustment to goodwill. Finance leases - non-current was offset to other non-current obligations. The change did not result in a change to operating income. The purchase price allocation consists primarily of goodwill and is based upon preliminary information that is subject to change when additional information is obtained. Goodwill results from an assembled workforce, which does not qualify for separate recognition, as well as expected future synergies from combining operations. All of the goodwill recognized is expected to be deductible for tax purposes. The Company has not completed its final assessment of the fair values of PDC’s assets acquired and liabilities assumed. The final purchase allocation could result in adjustments to certain assets and liabilities, including the residual amount allocated to goodwill. Identified intangible assets are comprised of customer relationships and contract rights for a total amount of $10.3 million, to be amortized over an estimated useful life of 10 years and 3 years, respectively. The consolidated financial statements of the Company include the results of operations since the date the business was acquired. The following table presents the results of operations of the acquired business from the date of acquisition for the year ended December 31, 2022 (in thousands): For the Year Ended December 31, 2022 Gross Contract Revenue $ 7,221 Pre-tax Net Income $ 1,388 Anchor Consultants, LLC In the third quarter of 2022, the Company signed a purchase agreement to acquire Anchor Consultants, LLC (“Anchor”), with an effective date of August 26, 2022. Anchor is an engineering firm based in Chadds Ford, PA specializing in the planning, permitting, design and construction management of infrastructure that forms the waterfront of the nation’s inland waterways. The Company paid total consideration of $4.0 million, which was comprised of cash, promissory notes, a convertible note and assumed liabilities. The promissory note bears a simple interest rate fixed at 5.50% with equal quarterly payments beginning on November 26, 2022 and ending on August 26, 2025. The convertible note bears a simple interest rate fixed at 5.50% and shall be convertible to shares of common stock at anytime at conversion price of $18.00 per share. Subject to the exercise of the conversion, the convertible note will have quarterly payments of principal, interest or both beginning November 2022 and ending May 2027. For tax purposes, the acquisition will be treated as an asset acquisition, resulting in a step up in tax basis. Accordingly, there are no material deferred tax assets or liabilities to be recorded through purchase accounting. The acquisition of Anchor furthers Bowman’s diversification initiatives by adding to its customer base that builds and maintains critical infrastructure in waterfront planning, design and engineering. The purchase price allocation consists primarily of goodwill and intangible assets, in the amount of $4.0 million, and is based upon preliminary information that is subject to change when additional information is obtained. Goodwill results from an assembled workforce, which does not qualify for separate recognition, as well as expected future synergies from combining operations. All of the goodwill recognized is expected to be deductible for tax purposes. The Company has not completed its final assessment of the fair values of Anchor’s assets acquired and liabilities assumed. The final purchase allocation could result in adjustments to certain assets and liabilities, including the residual amount allocated to goodwill. A&A Land Surveying, Inc. In the third quarter of 2022, the Company signed a purchase agreement to acquire A&A Land Surveying, Inc. (“A&A”), with an effective date of September 30, 2022. A&A is a land surveying corporation organized and existing under the laws of the state of New York. The Company paid total consideration of $1.0 million, which was comprised of 34,200 shares of common stock at $14.62 per share, for a total of $0.5 million, plus $0.5 million in cash and a promissory note. The promissory note bears a simple interest rate fixed at 6.25% with equal quarterly payments beginning on December 31, 2022 and ending on September 30, 2024. Of the $1.0 million purchase price, $0.9 million is contingent on the final approval of the transfer of license by New York state. The allocation of the purchase price was recorded entirely to indefinite-lived intangible assets. The benefit to the Company of the acquisition was A&A’s ability to conduct surveying operations in New York state, based on its original date of incorporation, without being a professional services corporation with individual ownership. The purchase price allocation has been completed and the amounts identified are deemed final. SEI Engineering, LLC In the fourth quarter of 2022, the Company signed a purchase agreement to acquire SEI Engineering, LLC (“SEI”), with an effective date of November 2, 2022. SEI is a professional firm based in Paonia, CO. The Company paid total consideration of $0.8 million, which was comprised of $0.4 million in cash, two promissory notes, and assumed liabilities. The two promissory notes bear a simple interest rate fixed at 6.25%. The first promissory note will be payable in equal quarterly payments of principal and interest beginning on February 4, 2023 and ending November 4, 2025. The second promissory note will be payable in one installment of principal and interest due on March 15, 2023. For tax purposes, the acquisition will be treated as an asset acquisition, resulting in a step up in tax basis. Accordingly, there are no material deferred tax assets or liabilities to be recorded through purchase accounting. The acquisition of SEI allows Bowman to accelerate the growth of the renewable energy business. The purchase price allocation consists primarily of goodwill and is based upon preliminary information that is subject to change when additional information is obtained. Goodwill results from an assembled workforce, which does not qualify for separate recognition, as well as expected future synergies from combining operations. All of the goodwill recognized is expected to be deductible for tax purposes. The Company has not completed its final assessment of the fair values of SEI’s assets acquired and liabilities assumed. The final purchase allocation could result in adjustments to certain assets and liabilities, including the residual amount allocated to goodwill. Spatial Acuity, LLC In the fourth quarter of 2022, the Company signed a purchase agreement to acquire Spatial Acuity, LLC (“Spatial”), with an effective date of November 2, 2022. Spatial is a professional firm based in Austin, TX. The Company paid total consideration of $4.1 million, which was comprised of 134,042 shares of common stock, at $15.15 per share, for a total of $2.0 million, plus $2.1 million in cash, two promissory notes, and assumed liabilities. The two promissory notes bear a simple interest rate fixed at 6.25%. The first promissory note will be payable in equal quarterly payments of principal and interest beginning on February 4, 2023 and ending November 4, 2025. The second promissory note will be payable in one installment of principal and interest due on March 15, 2023. For tax purposes, the acquisition will be treated as an asset acquisition, resulting in a step up in tax basis. Accordingly, there are no material deferred tax assets or liabilities to be recorded through purchase accounting. The purchase agreement includes a contingent consideration feature, which affords the sellers the opportunity to earn additional consideration up to $3.0 million in the form of the Company's common stock, cash and a non-negotiable promissory note, based on certain financial performance thresholds measured quarterly from January 1, 2023 through June 30, 2025. The Company initially recorded a $0.5 million liability to contingent consideration in connection with the acquisition. The Company will evaluate quarterly its estimated liability to the contingent consideration and adjust the balance if necessary. The acquisition of Spatial allows Bowman to bolster the firm's geospatial surveying, subsurface utility engineering and GIS mapping. The purchase price allocation consists primarily of goodwill and is based upon preliminary information that is subject to change when additional information is obtained. Goodwill results from an assembled workforce, which does not qualify for separate recognition, as well as expected future synergies from combining operations. All of the goodwill recognized is expected to be deductible for tax purposes. The Company has not completed its final assessment of the fair values of assets acquired and liabilities assumed. The final purchase allocation could result in adjustments to certain assets and liabilities, including the residual amount allocated to goodwill. H2H Geoscience Engineering, PLLC In the fourth quarter of 2022, the Company signed a purchase agreement to acquire H2H Geoscience Engineering, PLLC (“H2H”), with an effective date of December 2, 2022. H2H is a professional firm based in Troy, NY. The Company paid total consideration of $3.7 million, which was comprised of $1.4 million in cash, a promissory note, a convertible note and assumed liabilities. The promissory note bears a simple interest rate fixed at 7.00%. The first promissory note will be payable in equal quarterly payments of principal and interest beginning on March 2, 2023 and ending December 2, 2024. The convertible note bears simple interest fixed at 7.00% and shall be convertible to shares of common stock at anytime, at a conversion price of $18.00 per share. Subject to the exercise of the conversion, the convertible note will have quarterly payments of principal, interest or both beginning December 2, 2024 and ending September 2, 2027. For tax purposes, the acquisition will be treated as an asset acquisition, resulting in a step up in tax basis. Accordingly, there are no material deferred tax assets or liabilities to be recorded through purchase accounting. The acquisition of H2H allows Bowman to further expand mine consulting and geospatial capabilities. The purchase price allocation consists primarily of goodwill and is based upon preliminary information that is subject to change when additional information is obtained. Goodwill results from an assembled workforce, which does not qualify for separate recognition, as well as expected future synergies from combining operations. All of the goodwill recognized is expected to be deductible for tax purposes. The Company has not completed its final assessment of the fair values of H2H’s assets acquired and liabilities assumed. The final purchase allocation could result in adjustments to certain assets and liabilities, including the residual amount allocated to goodwill.

Disaggregation of Revenue and C

Disaggregation of Revenue and Contract Balances	12 Months Ended
	Dec. 31, 2022
Disaggregation of Revenue [Abstract]
Disaggregation of Revenue and Contract Balances	Disaggregation of Revenue and Contract Balances The Company disaggregates revenues by contract type, see Revenue Recognition in Note 2 for further details. For the year ended December 31, 2022 and 2021, the Company derived 93.9% and 95.1% of its revenue from contracts classified as lump sum, and 6.1% and 4.9% of its revenue from exclusively time and material contracts, respectively. The Company had approximately $196.7 million in remaining performance obligations as of December 31, 2022 of which it expects to recognize approximately 96.6% within the next twelve months and the remaining 3.4% thereafter. Disaggregated revenues by contract type were as follows (in thousands): For the Twelve Months Ended December 31, 2022 2021 Fixed fee $ 245,685 93.9 % $ 142,622 95.1 % Time-and materials 16,029 6.1 % 7,348 4.9 % Gross contract revenue $ 261,714 100.0 % $ 149,970 100.0 %

Contracts in Progress

Contracts in Progress	12 Months Ended
	Dec. 31, 2022
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Abstract]
Contracts in Progress	Contracts in Progress The following table reflects the calculation of the net balance of contract assets and contract liabilities. Costs and estimated earnings on contracts in progress consist of the following (in thousands): December 31, 2022 December 31, 2021 Costs incurred on uncompleted contracts $ 279,173 $ 168,110 Estimated contract earnings in excess of costs 398,791 229,949 Estimated contract earnings to date 677,964 398,059 Less: billed to date (668,013) (393,493) Net contract assets $ 9,951 $ 4,566

Notes Receivable

Notes Receivable	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Notes Receivable	Notes Receivable The Company has unsecured notes receivable from related parties, certain non-executive officers of the Company and an unrelated third party. The maturity dates for certain notes from officers, employees and affiliated entities have been extended until December 2024. The following is a summary of these notes receivable (in thousands): December 31, 2022 December 31, 2021 Officers, employees and affiliated entities - Interest accrues annually at rates ranging from 0.0% - 5.5%. The notes receivable mature through December 2024. $ 2,433 $ 2,478 Unrelated third party - Currently no interest is being accrued on this note. The note receivable matures in December 2023. 903 903 Total: 3,336 3,381 Less: current portion Officers, employees and affiliates (1,016) (1,260) Noncurrent portion $ 2,320 $ 2,121

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Property and Equipment, Net Property and equipment for fixed assets are as follows (in thousands): December 31, 2022 December 31, 2021 Computer equipment $ 2,101 $ 1,279 Survey equipment 5,088 4,625 Vehicles 1,032 763 Furniture and fixtures 2,398 1,675 Leasehold improvements 7,727 6,886 Software 316 332 Fixed assets pending lease financing 1 181 519 Total: 18,843 16,079 Less: accumulated depreciation (12,319) (10,669) Property and Equipment, net of finance leased assets $ 6,524 $ 5,410 1 assets acquired which will be re-financed under the Company's finance lease facilities Depreciation expense for fixed assets for the years ended December 31, 2022 and 2021 was $1.6 million and $0.8 million, respectively. Property and equipment for finance leased assets are as follows (in thousands): December 31, 2022 December 31, 2021 Equipment $ 16,256 $ 15,391 Vehicles 6,787 5,542 Total: 23,043 20,933 Less: accumulated amortization on leased assets (4,463) (6,141) Finance Leased Assets, net $ 18,580 $ 14,792 Amortization expense for finance leased assets for the years ended December 31, 2022 and 2021 was $6.8 million and $5.2 million, respectively.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill The following is a summary of goodwill resulting from business acquisitions held by the Company at December 31, 2022 (in thousands): Goodwill Balance as of December 31, 2021 $ 28,471 Acquisitions 24,739 Balance as of December 31, 2022 $ 53,210

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Total intangible assets consisted of the following at December 31, 2022 and December 31, 2021 (in thousands): December 31, 2022 December 31, 2021 Gross Amount Accumulated Amortization Net Balance Gross Amount Accumulated Amortization Net Balance Customer relationships $ 23,595 $ (2,330) $ 21,265 $ 10,018 $ (665) $ 9,353 Contract rights 7,281 (2,416) 4,865 2,333 (224) 2,109 Leases 187 (48) 139 160 (17) 143 Domain name 281 – 281 281 – 281 Licensing rights 1,400 – 1,400 400 – 400 Total $ 32,744 $ (4,794) $ 27,950 $ 13,192 $ (906) $ 12,286 The domain name and licensing rights acquired during the year ended December 31, 2022 and 2021 for a total of $1.0 million and $0.7 million, respectively, have indefinite useful lives. The following table summarizes the total weighted average useful lives of intangible assets by asset class used for straight-line expense purposes: December 31, 2022 December 31, 2021 Customer relationships 11.97 10.32 Contract rights 2.47 2.87 Leases 8.05 9.17 Amortization expense for the years ended December 31, 2022 and 2021 was $3.9 million and $0.4 million, respectively. Future amortization is as follows for the years ending December 31 (in thousands): Year ending December 31, 2023 $ 4,681 2024 4,034 2025 2,605 2026 2,104 2027 2,027 Thereafter 10,818 Total $ 26,269

Bank Revolving Line of Credit a

Bank Revolving Line of Credit and Fixed Credit Facilities	12 Months Ended
	Dec. 31, 2022
Line of Credit Facility [Abstract]
Bank Revolving Line of Credit and Fixed Credit Facilities	Bank Revolving Lines of Credit and Fixed Credit Facilities On December 31, 2022, the Company had one revolving (the “Revolving Line”) and three non-revolving credit facilities (“Fixed Line 1”, Fixed Line 2” and “Fixed Line 4”) with Bank of America. On December 31, 2022 and December 31, 2021, the interest rate on the Revolving Line was 8.50% and 3.25%, respectively. All outstanding principal on the Revolving Line is due on September 30, 2024. On December 31, 2022 and December 31, 2021, there was no outstanding balance on the Revolving Line. On November 11, 2022, the Company and certain of its subsidiaries, as guarantors, entered into an Amended and Restated Credit Agreement with Bank of America, N.A. (the "Amended and Restated Agreement") as well as an Amended and Restated Pledge and Security Agreement. The Amended and Restated Agreement increases the maximum principal amount of the revolving line of credit to $50 million, is secured by all the assets of the Company and the subsidiary guarantors and has a maturity date of September 30, 2024. Under the Amended and Restated Agreement, the Company is required to comply with certain covenants, including covenant on indebtedness, investments, liens and restricted payments, as well as maintain certain financial covenants, including a fixed charge coverage ratio and leverage ratio of debt to EBITDA (as defined in the Amended and Restated Agreement). Fixed Line #1 has a maximum advance of $1.0 million, does not allow for re-borrowings and is included in Notes Payable (see Note 12). The Company pays interest on a monthly basis at a rate equal to SOFR Simple ARR plus 2.0%. On December 31, 2022 and December 31, 2021, the interest rate was 6.30% and 2.85%, respectively. Commencing the earlier of i) the date no remaining amount is available under the Fixed Line or, ii) August 31, 2018, the Company is obligated to pay the then outstanding principal balance in sixty equal monthly installments through maturity in August 2023. On December 31, 2022 and 2021, the outstanding balance on Fixed Line #1 was $0.1 million and $0.3 million, respectively. Fixed Line #2 has a maximum advance of $1.0 million, does not allow for re-borrowings and is included in Notes Payable (see Note 12). Commencing the earlier of i) the date no remaining amount is available under the Fixed Line or, ii) August 31, 2020, the Company is obligated to pay the then outstanding principal balance in sixty equal monthly installments through maturity in September 2025. On December 31, 2022 and 2021, the outstanding balance on Fixed Line #2 was $0.5 million and $0.7 million, respectively. Facility #4 is a term loan with a principal loan amount of $1.0 million and is included in Notes Payable (see Note 12). The loan is to be repaid over thirty-six months beginning April 13, 2020 through maturity on March 13, 2023. The interest rate on this loan is 3.49%. On December 31, 2022 and 2021, the outstanding balance on Facility #4 was $0.1 million and $0.4 million, respectively. The Company secures its obligations under the Credit Agreement with substantially all assets of the Company. Obligations of the Company to certain other shareholders of the Company are subordinated to the Company’s obligations under the Credit Agreement and Fixed Line loans. The Company must maintain, on a combined basis certain financial covenants defined in the Credit Agreement.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Notes Payable	Notes Payable Notes payable consist of the following (in thousands): December 31, 2022 December 31, 2021 Related parties: Shareholders - Interest accrues annually at rates ranging from 3.25% - 7.50%. The notes payable mature on various dates through October 2025. $ 11,515 $ 10,771 Owners of Acquired Entities - Interest accrues annually at rates ranging from 3.25% - 7.00% annually. The notes payable mature on various dates through October 2024. 8,134 450 Convertible Notes Payable - Interest accrues annually at rates ranging from 4.75% - 7.00% annually. The convertible notes payable mature on various dates through May 2027. 6,675 – Unrelated third parties: Note payable for purchase of software and vehicles 55 34 Note payable for purchase of intangible asset 50 100 Fixed lines of credit - see note 11 773 1,502 Discounts on notes payable issued as consideration in acquisitions: Shareholders (177) – Owners of Acquired Entities (581) – Total 26,444 12,857 Less: current portion (10,168) (4,450) Noncurrent portion $ 16,276 $ 8,407 The Company’s chairman and Chief Executive Officer guarantees certain of the notes payable, and certain of the notes payable are subordinate to the terms of the Credit Agreement disclosed in Note 11. Interest expense attributable to the notes payable totaled $1.0 million and $0.2 million for the years ended December 31, 2022 and 2021, respectively. Future principal payments on notes payable are as follows for the years ending December 31 (in thousands): 2023 $ 10,875 2024 8,159 2025 4,830 2026 2,225 2027 1,113 Thereafter – Total $ 27,202 Convertible Notes Payable In July 2022, the Company issued a $4.0 million 4.75% unsubordinated convertible note with a maturity date in July 2027 as partial consideration for the acquisition of Project Design Consultants, LLC (Note 4). The convertible note will be convertible into shares of common stock at the option of the holders, at any time, at a conversion price of $14.00 per share upon proper notice. Subject to the exercise of the conversion, the convertible note will be payable in quarterly payments of principal, interest or both beginning in October 2022 and ending in April 2027. At any time, upon ten In August 2022, the Company issued a $1.1 million 5.50% unsubordinated convertible note with a maturity date in May 2027 as partial consideration for the acquisition of Anchor Consultants, LLC (Note 4). The convertible note will be convertible into shares of common stock at the option of the holders, at any time, at a conversion price of $18.00 per share upon proper notice. Subject to the exercise of the conversion, the convertible note will have quarterly payments of principal, interest or both beginning in November 2022 and ending in May 2027. At any time, upon ten In December 2022, the Company issued a $1.6 million 7.00% unsubordinated convertible note with a maturity date in September 2027 as partial consideration for the acquisition of H2H Geoscience Engineering, PLLC (Note 4). The convertible note will be convertible into shares of common stock at the option of the holders, at any time, at a conversion price of $18.00 per share upon proper notice. Subject to the exercise of the conversion, the convertible note will have quarterly payments of principal, interest or both beginning in December 2024 and ending in September 2027. At any time, upon ten

Pension and Post-retirement Ben

Pension and Post-retirement Benefit Obligations	12 Months Ended
	Dec. 31, 2022
Postemployment Benefits [Abstract]
Pension and Post-retirement Benefit Obligations	Pension and Post-retirement Benefit ObligationsIn 2022, the Company acquired various non-qualified defined benefit pension plans in the U.S. (the "Plan"). Individual benefits under the Plan generally are based on the employee’s years of creditable service and compliance with non-competes. The plan is unfunded and there are no plan assets. The pension benefit obligations were measured as of December 31, 2022. There were no contributions made to the Plan as of December 31, 2022. The following tables provide reconciliations of the changes in the Plans’ benefit obligations, reconciliations of the changes in the fair value of assets for the year ended December 31, 2022, and reconciliations of the funded status as of December 31, 2022: (Amounts in thousands) December 31, 2022 Change in benefit obligation Benefit obligation at beginning of year $ – Acquired benefit obligations 5,782 Service cost 34 Interest cost 165 Direct benefit payments (117) Actuarial gain (777) Benefit obligation at end of year $ 5,087 (Amounts in thousands) December 31, 2022 Change in plan assets Fair value of plan assets at beginning of year $ – Employer direct benefit payments 117 Direct benefit payments (117) Fair value of plan assets at end of year $ – (Amounts in thousands) December 31, 2022 Reconciliation of funded status: Fair value of plan assets at end of year $ – Benefit obligation at end of period 5,087 Net amount recognized at end of year $ 5,087 The following table sets forth the amounts recognized in the consolidated balance sheets as of December 31, 2022: (Amounts in thousands) December 31, 2022 Amount recognized in the consolidated balance sheets: Accounts payable and accrued liabilities, current portion $ (239) Post-retirement obligation, less current portion (4,848) Net amount recognized in the balance sheet $ (5,087) The following table sets forth the reconciliation of amounts in the consolidated statements of equity for the year ended December 31, 2022: (Amounts in thousands) December 31, 2022 Reconciliation of amounts in consolidated statements of equity Net gain $ 777 Accumulated other comprehensive income – Accumulated contributions in excess of net periodic benefit cost – Total gain $ 777 The following table sets forth the components of net periodic benefit cost for the Company's pension plans for the year ended December 31, 2022: (Amounts in thousands) December 31, 2022 Components of net periodic benefit cost: Service costs $ 34 Interest costs 165 Net periodic benefit cost $ 199 The change in plan assets and benefit obligations recognized in other comprehensive income during the year was a net gain of $0.8 million for the year ended December 31, 2022. The amount of applicable deferred income taxes included in other comprehensive income arising from a change in net prior service cost and net income was $0.2 million for the year ended December 31, 2022. The following table provides additional information for pension plans with accumulated benefit obligations in excess of plan assets as of December 31, 2022: (Amounts in thousands) December 31, 2022 Projected benefit obligation $ 1,175 Accumulated benefit obligation 1,175 Fair value of plan assets – There are no required minimum contributions for the pension plans. The following table provides the expected future benefit payments: Year Ending December 31, (Amounts in thousands) 2023 $ 239 2024 372 2025 257 2026 250 2027 275 Thereafter 1,526 The following are the underlying assumptions for the pension plans as of December 31, 2022: December 31, 2022 Weighted-average assumptions to determine benefit obligations: Discount rate 5.51 % Weighted-average assumptions to determine service cost: Discount rate 4.53 % Weighted-average assumptions to determine interest on service cost: Discount rate 4.58 % Pension costs are determined using the assumptions as of the beginning of the plan year. The funded status is determined using the assumptions as of the end of the plan year.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The Company leases commercial office space from BCG Chantilly, LLC (BCC), an entity in which Mr. Bowman, Mr. Bruen and Mr. Hickey collectively own a 63.6% interest. As of December 31, 2022 and 2021, there were no amounts due to or receivables due from BCC. Rent expense for years ended December 31, 2022 and 2021 was $0.1 million and $0.1 million, respectively. Bowman Lansdowne Development, LLC (BLD) is an entity in which Mr. Bowman has an ownership interest. On December 31, 2022 and 2021, the Company’s notes receivable included $0.5 million and $0.5 million, respectively, from BLD, with a maturity date of January 31, 2024. Lansdowne Development Group, LLC (LDG) is an entity in which BLD has a minority ownership interest. On December 31, 2022 and 2021, our accounts receivable included $0.1 million and $0.1 million, respectively, due from LDG. On December 31, 2022 and 2021, notes receivable included $0.4 million and $0.4 million, respectively, from LDG, with a maturity date of January 31, 2024. Bowman Realty Investments 2010, LLC (BR10) is an entity in which Mr. Bowman has an ownership interest. On December 31, 2022 and 2021, the Company’s notes receivable included $0.2 million and $0.2 million, respectively, from BR10, with a maturity date of January 31, 2024. Alwington Farm Developers, LLC (AFD) is an entity in which BR10 has a minority ownership interest. On December 31, 2022 and 2021, notes receivable included $1.2 million and $1.2 million, respectively, from AFD, with a maturity date of December 31, 2024. MREC Shenandoah VA, LLC (“MREC Shenandoah”) is an entity in which Lake Frederick Holdings, LLC (“Lake Frederick Holdings”) owns a 92% interest and Shenandoah Station Partners LLC, an entity owned in part by Bowman Lansdowne and in part by Bowman Realty 2013, owns an 8% interest. Mr. Bowman owns a 100% interest in, and is the manager of, Lake Frederick Holdings. Mr. Bowman is the sole member of Bowman Realty 2013. Since 2020, the Company has provided engineering services to MREC Shenandoah in exchange for cash payments. During the years ended December 31, 2022 and 2021, the Company invoiced $0.7 million and $0.7 million, respectively, and received payments of $0.3 million and $0.8 million, respectively. During the years ended December 31, 2022 and 2021, the Company provided administrative, accounting and project management services to certain of the related party entities. The cost of these services was $0.1 million and $0.1 million, respectively. These entities were billed $0.1 million and $0.1 million, respectively. Gregory Bowman, the son of Mr. Bowman, is a full-time employee of the Company. Gregory Bowman was paid $0.1 million and $0.1 million for the years ended December 31, 2022 and 2021, respectively. Bowman Realty Investments 2013 LLC (BR13) is an entity in which Mr. Bowman has an ownership interest. Leesburg Acquisition Partners (LAP) is an entity in which Mr. Bowman has an indirect ownership interest through BLD and LDG. During the year ended December 31, 2021, the Company made $28,808 of back charge payments relating to work performed for LAP in prior years. On December 31, 2022 and 2021, the Company was due $0.2 million and $0.3 million, respectively, from shareholders under the terms of stock subscription notes receivable. On December 31, 2022 and 2021, the Company owed $0.2 million and $0.2 million, respectively to the estate of a retired shareholder and former director in connection with a 2015 acquisition. As of December 31, 2022 and 2021, the Company owed certain of our current and former shareholders $11.5 million and $10.8 million, respectively. The notes result from repurchases of stock from shareholders upon termination of employment and promissory notes issued in connection with acquisitions. In August of 2022, the Company agreed to reimburse Mr. Bowman at a fixed hourly rate for the business use of an aircraft owned by Sunrise Asset Management, a company owned 100% by Mr. Bowman. The Company paid $51,000 as of December 31, 2022.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision (benefit) for income taxes consisted of the following (in thousands): December 31, December 31, Current expense (benefit): Federal $ 9,655 $ 159 State 4,844 431 Foreign 12 13 Total 14,511 603 Deferred expense (benefit): Federal (14,073) (1,989) State (3,707) (193) Total (17,780) (2,182) Provision (benefit) for income taxes $ (3,269) $ (1,579) The Company measures deferred tax assets and liabilities based on the difference between the financial statement and tax bases of assets and liabilities at the applicable tax rates. Components of the Company’s deferred tax asset and liability are as follows (in thousands): December 31, December 31, Deferred tax assets: Research and development credit carryover $ – $ 2,943 Lease liabilities 9,587 1,248 Intangible asset amortization 680 68 Net operating loss 2 2 Bad debt reserve 593 456 Accrued employee related expenses 901 1,237 Capitalized research and development costs 18,670 – Restricted stock units 1,701 – Performance stock units 672 71 Acquisition related transaction costs 392 139 33,198 6,164 Deferred tax liabilities: Fixed asset depreciation (5,286) (3,718) Lease assets (7,733) – Prepaid expenses (622) (540) Section 481(a) adjustment (4,229) (5,178) Goodwill amortization (1,569) (1,018) (19,439) (10,454) Net deferred tax assets (liabilities) $ 13,759 $ (4,290) Beginning January 1, 2022, the Tax Cuts and Jobs Act (TCJA) of 2017 eliminated the option to deduct research and development expenditures in the current year and now requires taxpayers to capitalize and amortize research and development costs pursuant to Internal Revenue Code Section 174. The capitalized expenses are amortized over a 5-year period for domestic expenses and a 15-year period for foreign expenses. As a result of this provision of the TCJA, deferred tax assets reflect approximately $73 million of pre-tax capitalized and amortizable research and development costs as of the year ended December 31, 2022. As of December 31, 2022, the Company has fully utilized its state net operating loss carryforwards and gross federal R&D credit carryforwards. For the same period ended December 31, 2021, the Company had state net operating loss carryforwards of $0.1 million and gross federal R&D credit carryforwards of $3.2 million, respectively. The Company’s tax attributes, including net operating losses and credit, are subject to any ownership changes as defined under the Internal Revenue Code Sections 382 and 383. A change in ownership could affect the Company’s ability to utilize its net operating losses and credits. The Company has recognized the portion of net operating losses and R&D credits acquired that will not be limited and more likely than not be realized. Based on the Company’s operating history and management’s expectation regarding future profitability, management believes the Company’s deferred tax assets will be realizable under ASC 740, Income Taxes. Accordingly, no valuation allowance exists as of December 31, 2022, and 2021. Income tax expense (benefit) differed from the amounts computed by applying the federal statutory income tax rate of 21% to pretax income due to the following adjustments (in thousands): December 31, December 31, Statutory rate $ 351 $ (269) State income taxes, net of federal benefit 250 (132) State income tax rate change (25) 85 Section 162(m) compensation differences 773 332 Other permanent differences 107 54 Stock compensation (1,348) 30 Foreign taxes 12 – Other 1 90 Research & development credit (3,664) (1,969) Uncertain tax positions 274 200 Provision (benefit) for income tax $ (3,269) $ (1,579) The adjustment to the statutory rate from state income taxes and state income tax rate changes for the year ended December 31, 2022 and December 31, 2021, respectively, are the result of state and local income tax expense as well as certain state and local income tax rate and apportionment factor changes. The adjustment to the statutory rate from Internal Revenue Code Section 162(m) for the year ended December 31, 2022, and 2021, are the result of permanent differences created by the annual disallowance of certain executive compensation exceeding $1.0 million. The adjustment to the statutory rate from research and development credits for the year ended December 31, 2022, and 2021 are the result of application of research and development tax credits earned annually by the Company in connection with certain at-risk work performed on behalf of our customers. The adjustment to the statutory rate from stock compensation for the year ended December 31, 2022, and 2021, are the result of permanent differences in the accounting for and timing for recognition of stock compensation for book and income tax purposes for the Company’s various incentive stock compensation programs. The Company has elected to record tax related penalties and interest as current income tax expense. As of December 31, 2022, total penalties and interest related to uncertain tax positions is $41,000. A reconciliation of the beginning balance and ending amounts of unrecognized tax benefits (excluding interest and penalties) is as follows for the year ended December 31, 2022, and 2021 (in thousands): 2022 2021 Balances at January 1 $ 2,269 $ 151 Additions based on tax positions related to the prior year 396 418 Decreases based on tax positions related to prior year (1,960) – Additions based on tax positions related to the current year 153 1,700 Settlements (142) – Balances at December 31 $ 716 $ 2,269 For the period ending December 31, 2021, the Company recorded uncertain tax position of $0.1 million for not filing an income tax return with the state of Florida for prior years. The Company has submitted a Voluntary Disclosure Agreement to the state of Florida that was accepted in 2022, that resulted in a settlement of the previously recorded uncertain tax position and had no effective tax rate impact for the period ending December 31, 2022. For the periods ending December 31, 2022, and December 31, 2021, the Company has an ending uncertain tax position of $0.4 million and $0.2 million, respectively, against its R&D credit. For the period ending December 31, 2021 , the Company recorded an uncertain tax position of $1.9 million for employing on an impermissible method in deducting stock-based compensation expense for income tax purposes consistent with the timing as recognized for book purposes. The Company filed a Form 3115, Application for Change in Accounting Method, with the Internal Revenue Service requesting to change from the impermissible method to a permissible method, which was approved during 2022 and resulted in a reversal of the uncertain tax position to a deferred tax liability with no effective tax rate impact for the period ending December 31, 2022. For the periods ending December 31, 2022, and December 31, 2021, the Company recorded an uncertain tax position of $0.4 million and $0, respectively, related to the annual limitation on the deductibility of executive compensation claimed on its 2021 U.S. federal income tax return and reflected that impact during the fiscal quarter period ended September 30, 2022, the fiscal quarter in which the 2021 U.S. federal income tax return was filed. The Company files income tax returns in the U.S. federal jurisdiction and certain states in which it operates. The Company’s federal income tax returns for tax years 2019 and thereafter remain subject to examination by the U.S. Internal Revenue Service. The statute of limitations on the Company’s state income tax returns generally conforms to the federal three-year statute of limitations. On March 27, 2020, the President of the United States signed into law the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”). The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations and technical corrections to tax depreciation methods for qualified improvement property. The Company deferred employer payroll taxes under the CARES Act, which was satisfied in full during the period ending December 31, 2022, without impact to our income tax benefit.

Employee Stock Purchase and Sto

Employee Stock Purchase and Stock Incentive Plans	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Employee Stock Purchase and Stock Incentive Plans	Employee Stock Purchase and Stock Incentive Plans Employee Stock Purchase Plan Effective April 30, 2021, the Company established the Bowman Consulting Group Ltd. 2022 Employee Stock Purchase Plan (“ESPP”). Under the Company’s Employee Stock Purchase Plan, eligible employees who elect to participate are granted the right to purchase shares of common stock at a 15% discount of the weighted average selling price of the Company stock for the 30 days prior to the last day of the offering period. The following table summarizes the stock issuance activity under the Employee Stock Purchase Plan for the year ended December 31, 2022 (in thousands, except share data): December 31, 2022 Purchase price paid for shares sold $ 1,378 Number of shares sold 99,048 For the year ended December 31, 2022, stock compensation expense for ESPP was $1.0 million. Stock Options Effective May 11, 2021 the Company established the Bowman Consulting Group Ltd. 2021 Omnibus Equity Incentive Plan (“the Plan”). The plan is administered by the Board of Directors through which they can grant stock options, including Incentive Stock Options (“ISO”), and non-qualified stock options (“NQSO”). The purpose of the Plan is to grant equity incentive awards to eligible participants to attract, motivate and retain key personnel. The Plan supersedes and replaces any prior plan for stock options except that the prior plan shall remain in effect with respect to options granted under such prior plan until such options have been exercised, expired or canceled. The number of shares for which each option shall be granted, whether the option is an ISO or NQSO, the option price, the exercisability of the option, and all other terms and conditions of the option are determined by the Board at the time the option is granted. The options generally vest over a period between two For the years ended December 31, 2022 and 2021, no new option shares were granted. A summary of the status of stock options exercised, including the substantive options discussed in Note 3, is as follows: Number of Weighted Outstanding at January 1, 2021 53,277 $ 5.87 Granted – – Exercised (38,350) 5.82 Expired or cancelled – – Outstanding at December 31, 2021 14,927 $ 5.99 Granted – – Exercised (4,897) 5.97 Expired or cancelled – – Outstanding at December 31, 2022 10,030 $ 5.99 The following summarizes information about options outstanding and exercisable at December 31, 2021 and December 31, 2022: Options Outstanding and Exercisable Exercise Total Weighted Weighted Total December 31, 2021 $ 6.57 14,927 5.0 $ 5.99 14,927 December 31, 2022 $ 6.28 10,030 5.0 $ 5.99 10,030 The intrinsic value of these options on December 31, 2022 and 2021 was $15.57 and $14.68, respectively. The Company received cash payments of $29,203 and $0.1 million from the exercise of options under the Stock Option Plan in the years ended December 31, 2022 and 2021, respectively. The Company did not record any compensation cost related to stock options during the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022, there is no unrecognized compensation costs related to non-vested share-based compensation arrangements granted under the Stock Option Plan. The remaining unexercised shares are from substantive options in which the non-recourse notes may be pre-paid, therefore the Company recognized the total calculated compensation expense at the time of issuance. Stock Bonus Plan Effective May 11, 2021, the Company established the Bowman Consulting Group Ltd. 2021 Omnibus Equity Incentive Plan (“the Plan”). The Plan is administered by the Board of Directors through which they can issue restricted stock awards. As of December 31, 2022, 3,450,729 shares of common stock are authorized and reserved for issuance under the Plan. This reserve automatically increases on each January 1, for the duration of the Plan, in an amount equal to 5% of the total number of shares outstanding on December 31 st of the preceding calendar year. The Plan supersedes and replaces any prior plan for stock bonus grants to employees of the Company except that the prior plan shall remain in effect with respect to awards granted under such prior plan until such awards have been forfeited or fully vested. During the year ended December 31, 2022, the Board granted 456,418 shares under the Plan. The shares have a vesting period of up to five years during which there are certain restrictions as defined by the Plan and Stock Bonus Agreements. The grant date fair value of the award is the closing price of the Share on such date, or if there are no sales on such date, on the next preceding day on which there were sales. Effective April 2003, the Company adopted the Bowman Consulting Group Ltd. Stock Bonus Plan (“the Stock Bonus Plan”), which allowed for the awarding of shares of common stock to employees. The Stock Bonus Plan was superseded by the Bowman Consulting Group Ltd. 2022 Omnibus Equity Incentive Plan except that the Stock Bonus Plan shall remain in effect with respect to awards granted under it until such awards have been forfeited or fully vested. During the year ended December 31, 2022, no new restricted stock awards were granted under the Stock Bonus Plan. The following table summarizes the activity of restricted shares subject to forfeiture: Number of Weighted Outstanding at January 1, 2021 702,926 12.80 Granted 1,681,028 14.06 Vested (156,488) 12.91 Cancelled (9,183) 13.98 Outstanding at December 31, 2021 2,218,283 13.74 Granted 456,418 16.47 Vested (824,678) 13.92 Cancelled (12,714) 15.10 Outstanding at December 31, 2022 1,837,309 14.33 On November 10, 2021 the Company’s Board of Directors adopted the 2022 Executive Officers Long Term Incentive Plan (“Officers LTIP”). The Officers LTIP is established under the Company’s 2022 Omnibus Equity Incentive Plan and is subject to the terms and conditions thereof. The purpose of this plan is to attract, retain and motivate key officers and employees through the grant of equity-based awards that reward Company performance over a period greater than one year and align their interests with long-term stockholder value. During the year ended December 31, 2022, the compensation committee approved the grants of 186,587 performance based stock units to certain executive officers of the Company under the Officers LTIP. The performance based restricted stock units are subject to a market condition, with a vesting period of 2.91 years. The number of units earned is based on total shareholder return (“TSR”) of the Company’s common stock relative to the TSR of the components of a custom peer group during the performance period from February 10, 2022 to December 31, 2024. The performance stock units are valued using a Monte Carlo simulation with model inputs of opening average share value, valuation date stock price, expected volatilities, correlation coefficient, risk-free interest rate, and expected dividend yield for the Company and the custom peer group. The following table summarizes the activity of performance stock units subject to forfeiture: Number of shares Weighted Average Grant Price Outstanding at January 1, 2022 260,842 13.81 Granted 186,587 11.76 Vested – – Cancelled – – Outstanding at December 31, 2022 447,429 12.95 The Company recognizes forfeitures as they occur. The following table represents the change in the liability to common shares subject to repurchase and the associated non-cash compensation expense for the years ended December 31, 2022 and 2021 (in thousands): December 31, 2022 December 31, 2021 Beginning Balance $ 7 $ 842 Non-cash compensation from ratable vesting – 41 Non-cash compensation from change in fair value of liability – 2 Other stock activity, net (7) 516 Reclassification upon modification – (1,394) Ending balance $ – $ 7 As of December 31, 2022, the Company had 2,284,738 of unvested stock awards that vest between January 1, 2023 and December 31, 2027. For the years ended December 31, 2022, and 2021, stock compensation expense for the Stock Bonus Plan was $13.7 million and $7.8 million, respectively. The future expense of the unvested awards by year is as follows (in thousands): 2023 $ 13,084 2024 6,983 2025 1,883 2026 258 2027 17 Thereafter – Total $ 22,225

Employee Retirement Plan

Employee Retirement Plan	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Employee Retirement Plan	Employee Retirement PlanThe Company maintains a tax-deferred savings plan (the “Retirement Plan”) in accordance with section 401(k) of the Internal Revenue Code of 1986, as amended, which became effective January 1, 1996. In general, all full-time employees who have attained age eighteen are eligible to participate in the Retirement Plan on the first day of the month following the date of hire. Under terms of the Retirement Plan, the Company makes matching contributions to eligible employee wage deferrals into the Retirement Plan. Matching contributions are subject to a vesting period. Additionally, the Company may, at its discretion, make additional contributions to the Retirement Plan. For the years ended December 31, 2022 and 2021, employer contributions totaled $3.0 million and $1.8 million, respectively.

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	Leases We lease certain office space, equipment and vehicles. These leases are either non-cancelable, cancellable only by the payment of penalties or cancellable upon notice provided. All lease payments are based on the lapse of time and certain leases are subject to annual escalations for increases in base rents. The Company's lease terms includes options to extend or terminate the lease when it is reasonably certain that the option will be exercised. Operating and Finance Leases The Company's operating leases primarily include material leases of buildings (consisting primarily of office lease commitments) and equipment. These leases are classified as operating leases and are recognized as right-of-use assets and operating lease liabilities on the consolidated balance sheets. The Company's finance leases primarily include equipment and vehicles in certain contracts with payment terms on the lease agreements that range between 30 and 50 months. The cumulative effect of the changes made to the consolidated balance sheet as of January 1, 2022 for the adoption of the new lease standard was as follows: (Amounts in thousands) Balance at December 31, 2021 Adjustments from Adoption of New Lease Standard Balance at January 1, 2022 Assets: Prepaid and other current assets $ 4,850 $ – 4,850 Property and equipment, net 20,202 25 20,227 Operating lease, right-of-use assets – 20,790 20,790 Liabilities: Deferred rent, current portion 724 (724) – Deferred rent, less current portion 4,179 (4,179) – Operating lease obligation, current portion – 5,701 5,701 Operating lease obligation, less current portion – 19,988 19,988 Finance lease obligation, current portion 5,136 13 5,149 Finance lease obligation, less current portion 10,020 15 10,035 Equity: Accumulated deficit (24,801) – (24,801) The following tables present our operating and finance leases as of December 31, 2022: (Amounts in thousands) Balance Sheet Classification December 31, 2022 December 31, 2021 Assets: Operating lease assets Operating lease, right-of-use assets $ 30,264 $ – Finance lease assets Property and equipment, net 18,580 14,792 Total lease assets $ 48,844 $ 14,792 Liabilities: Current: Operating lease liabilities Operating lease obligation, current portion $ (6,949) $ – Finance lease liabilities Finance lease obligation, current portion (5,297) (5,136) Total current lease liabilities $ (12,246) $ (5,136) Non-current: Operating lease liabilities Operating lease obligation, less current portion $ (28,087) $ – Finance lease liabilities Finance lease obligation, less current portion (14,254) (10,020) Total non-current lease liabilities $ (42,341) $ (10,020) The following tables present selected financial information for the year ended December 31, 2022 and 2021: (Amounts in thousands) December 31, 2022 December 31, 2021 Operating lease cost Amortization of right-of-use assets $ 8,137 $ 5,799 Short-term and variable lease cost 325 – Finance lease cost: Amortization of right-of-use assets 6,756 5,154 Interest on lease liabilities 1,247 603 Total lease cost $ 16,465 $ 11,556 (Amounts in thousands) December 31, 2022 December 31, 2021 Cash paid for amounts included in the measurements of lease liabilities: Operating cash flows from operating leases $ 105 $ – Financing cash flows from finance leases 6,027 4,663 Right-of-use assets obtained in exchange for new operating leases 30,133 – Right-of-use assets obtained in exchange for new finance leases 829 – December 31, 2022 December 31, 2021 Weighted average remaining lease term (in years): Operating leases 5.62 0 Finance leases 3.28 2.91 Weighted average discount rates: Operating leases 7.1 % – % Finance leases 7.4 % 5.2 % Future minimum commitments under leases for the succeeding years are as follows (in thousands): (Amounts in thousands) Year ending December 31, Operating Lease Finance Lease 2023 $ 8,745 $ 6,491 2024 8,102 5,813 2025 7,123 5,590 2026 5,563 2,155 2027 4,249 – Thereafter 8,856 – Total lease payments $ 42,638 $ 20,049 Less: Amounts representing interest $ (7,602) $ (2,710) Total lease liabilities $ 35,036 $ 17,339
Leases	Leases We lease certain office space, equipment and vehicles. These leases are either non-cancelable, cancellable only by the payment of penalties or cancellable upon notice provided. All lease payments are based on the lapse of time and certain leases are subject to annual escalations for increases in base rents. The Company's lease terms includes options to extend or terminate the lease when it is reasonably certain that the option will be exercised. Operating and Finance Leases The Company's operating leases primarily include material leases of buildings (consisting primarily of office lease commitments) and equipment. These leases are classified as operating leases and are recognized as right-of-use assets and operating lease liabilities on the consolidated balance sheets. The Company's finance leases primarily include equipment and vehicles in certain contracts with payment terms on the lease agreements that range between 30 and 50 months. The cumulative effect of the changes made to the consolidated balance sheet as of January 1, 2022 for the adoption of the new lease standard was as follows: (Amounts in thousands) Balance at December 31, 2021 Adjustments from Adoption of New Lease Standard Balance at January 1, 2022 Assets: Prepaid and other current assets $ 4,850 $ – 4,850 Property and equipment, net 20,202 25 20,227 Operating lease, right-of-use assets – 20,790 20,790 Liabilities: Deferred rent, current portion 724 (724) – Deferred rent, less current portion 4,179 (4,179) – Operating lease obligation, current portion – 5,701 5,701 Operating lease obligation, less current portion – 19,988 19,988 Finance lease obligation, current portion 5,136 13 5,149 Finance lease obligation, less current portion 10,020 15 10,035 Equity: Accumulated deficit (24,801) – (24,801) The following tables present our operating and finance leases as of December 31, 2022: (Amounts in thousands) Balance Sheet Classification December 31, 2022 December 31, 2021 Assets: Operating lease assets Operating lease, right-of-use assets $ 30,264 $ – Finance lease assets Property and equipment, net 18,580 14,792 Total lease assets $ 48,844 $ 14,792 Liabilities: Current: Operating lease liabilities Operating lease obligation, current portion $ (6,949) $ – Finance lease liabilities Finance lease obligation, current portion (5,297) (5,136) Total current lease liabilities $ (12,246) $ (5,136) Non-current: Operating lease liabilities Operating lease obligation, less current portion $ (28,087) $ – Finance lease liabilities Finance lease obligation, less current portion (14,254) (10,020) Total non-current lease liabilities $ (42,341) $ (10,020) The following tables present selected financial information for the year ended December 31, 2022 and 2021: (Amounts in thousands) December 31, 2022 December 31, 2021 Operating lease cost Amortization of right-of-use assets $ 8,137 $ 5,799 Short-term and variable lease cost 325 – Finance lease cost: Amortization of right-of-use assets 6,756 5,154 Interest on lease liabilities 1,247 603 Total lease cost $ 16,465 $ 11,556 (Amounts in thousands) December 31, 2022 December 31, 2021 Cash paid for amounts included in the measurements of lease liabilities: Operating cash flows from operating leases $ 105 $ – Financing cash flows from finance leases 6,027 4,663 Right-of-use assets obtained in exchange for new operating leases 30,133 – Right-of-use assets obtained in exchange for new finance leases 829 – December 31, 2022 December 31, 2021 Weighted average remaining lease term (in years): Operating leases 5.62 0 Finance leases 3.28 2.91 Weighted average discount rates: Operating leases 7.1 % – % Finance leases 7.4 % 5.2 % Future minimum commitments under leases for the succeeding years are as follows (in thousands): (Amounts in thousands) Year ending December 31, Operating Lease Finance Lease 2023 $ 8,745 $ 6,491 2024 8,102 5,813 2025 7,123 5,590 2026 5,563 2,155 2027 4,249 – Thereafter 8,856 – Total lease payments $ 42,638 $ 20,049 Less: Amounts representing interest $ (7,602) $ (2,710) Total lease liabilities $ 35,036 $ 17,339

Other

Other	12 Months Ended
	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
Other	OtherThe Company is subject to legal proceedings and claims which arise in the ordinary course of business. In the opinion of management, the ultimate outcome of these matters will not be material to the Company’s combined financial position, results of operations or cash flows.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Subsequent EventsNone.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Emerging Growth Company	Emerging Growth Company Section 102(b)(1) of the Jumpstart Our Business Startups Act (“JOBS Act”) exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is either not an emerging growth company or, an emerging growth company that has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used.
Revenue Recognition	Revenue Recognition Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contract with Customers (“ASC Topic 606”) provides a single comprehensive revenue recognition framework and supersedes almost all revenue recognition guidance including industry-specific revenue guidance. The Company adopted this standard effective January 1, 2019, the first day of the Company's fiscal year. As discussed in Note 1, the Company provides a variety of engineering and related professional services to customers located throughout the United States. The Company enters into agreements with clients that create enforceable rights and obligations and for which it is probable that the Company will collect the consideration to which it will be entitled as services transfer to the customer. It is customary practice for the Company to have written agreements with its customers and revenue on oral or implied arrangements is generally not recognized. The Company recognizes revenue based on the consideration specified in the applicable agreement. Excluded from the transaction price are amounts collected on behalf of third parties for sales and similar taxes. Long-term contracts typically contain billing terms that provide for invoicing once a month and payment on a net 30-day basis. Exceptions to monthly billing terms are to ensure that the Company performs satisfactorily rather than representing a significant financing component. For example, fixed price contracts may provide for milestone billings based upon the attainment of specific project objectives to ensure the Company meets its contractual requirements rather than having billing monthly. Additionally, contracts may include retentions or holdbacks paid at the end of a project to ensure that Company meets the contract requirements. The Company does not assess whether a contract contains a significant financing component if the Company expects, at contract inception, that the period between payment by the customer and the transfer of promised services to the customer will be less than one year. As a professional services engineering firm, the Company generally recognizes revenue over time as control transfers to a customer based upon the extent of progress towards satisfaction of the performance obligation. For services delivered under fixed price contracts, the Company uses the ratio of actual costs incurred to total estimated costs since costs incurred (an input method) which represents a reasonable measure of progress towards the satisfaction of a performance in order to estimate the portion of revenue earned. This method faithfully depicts the transfer of value to the customer when the Company is satisfying a performance obligation that entails a number of interrelated tasks or activities for a combined output that requires the Company to coordinate the work of employees and sub- consultants. Contract costs typically include direct labor, subcontract and consultant costs, materials and indirect costs related to contract performance. Changes in estimated costs to complete these obligations result in adjustments to revenue on a cumulative catch-up basis, which causes the effect of revised estimates to be recognized in the current period. Changes in estimates can routinely occur over the contract term for a variety of reasons including, changes in scope, unanticipated costs, delays or favorable or unfavorable progress than original expectations. In situations where the estimated costs to perform exceeds the consideration to be received, the Company accrues the entire estimated loss during the period the loss becomes known. When a performance obligation is billed using a time-and-material type contract, the Company measures its progress to complete based upon the hours incurred for the period times contractually agreed upon billing rates plus any materials delivered or consumed in the project. When applicable, the Company will recognize revenue under these contracts as invoiced under the practical expedient. In certain situations, it is possible that two or more contracts should be combined and accounted for as a single contract, or a single contract should be accounted for as multiple performance obligations. This requires significant judgment and could impact the amount and timing of revenue recognition. Such determinations are made using management’s best estimate and knowledge of contracts and related performance obligations. The Company’s contracts may contain variable consideration in the form of unpriced or pending change orders or claims that either increase or decrease the contract price. Variable consideration is generally estimated using the expected value method but may from time to time be estimated using the most likely amount method depending on the circumstance. Estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur or when the uncertainty associated with the variable consideration is resolved. Estimates of variable consideration are based upon historical experience and known trends. The Company recognizes claims against vendors, sub-consultants, and others as a reduction in costs when the contract establishes enforceability, and the amounts of recovery are reasonably estimable and probable. Reduction in costs are recognized at the lesser of the amount management expects to recover or costs incurred. Contract related assets and liabilities are classified as current assets and current liabilities. Significant balance sheet accounts related to the revenue cycle are as follows: Accounts receivables, net: Accounts receivable, net (contract receivables) includes amounts billed under the contract terms. The amounts are stated at their net realizable value. The Company maintains an allowance for doubtful accounts to provide for the estimated number of receivables that will not be collected. The Company considers several factors in its estimate of the allowance, including knowledge of a client’s financial condition, its historical collection experience, and other factors relevant to assessing the collectability of such receivables. Contract Assets: Contract Assets are recorded when progress to completion revenue earned on contracts exceeds amounts billed under the contract. It may also include contract retainages that can be billed once contract stipulations are satisfied. Contract Liabilities: Contract Liabilities are recorded when amounts billed under a contract exceeds the progress to completion revenue earned under the contract.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could vary from the estimates and assumptions that were used.
Cash and Cash Equivalent	Cash and Cash Equivalent The Company considers cash on deposit and all highly liquid investments with original maturities of three months or less when purchased to be cash and cash equivalents. Cash consists primarily of cash in accounts held at a financial
Concentration of Credit Risk and other Concentrations	Concentration of Credit Risk and other Concentrations The Company’s financial instruments that are exposed to concentrations of credit risk consist of cash and accounts receivable. Cash balances at various times during the year may exceed the amount insured by the Federal Deposit Insurance Corporation. The Company’s cash deposits are held in institutions whose credit ratings are monitored by management, and the Company has not incurred any losses related to such deposits.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts The Company records accounts receivable net of an allowance for doubtful accounts. The allowance is determined based upon management’s review of the estimated collectability of the specific accounts receivable, plus a general provision based upon the historical loss experience and existing economic conditions. The Company charges off uncollectible amounts against the allowance for doubtful accounts once management determines the amount, or a portion thereof, to be worthless. As of December 31, 2022 and 2021, the balance in the allowance for do ubtful accounts was $2.2 million an d $1.6 million, respectively.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Improvements and replacements of property and equipment are capitalized. Maintenance and repairs that do not improve or extend the lives of property and equipment are charged to expense as incurred. Upon the sale or retirement of property and equipment, the cost and related accumulated depreciation are removed from the respective accounts and any gain or loss is reported in the combined statements of operations. Depreciation is provided for using the straight-line method over the estimated useful lives as follows for the major classes of assets: Computer equipment 3 to 5 years Survey equipment 2 to 5 years Vehicles 5 years Furniture and fixtures 7 years Software 3 to 5 years Leasehold improvements the lesser of useful life or term of lease For the years ended December 31, 2022 and 2021, the Company recognize d a $0.1 million a nd a $0.1 million gain from the disposal of certain pieces of property and equipment in connection with sale-leaseback transactions, respectively. This amount is recorded within gain on sale on the accompanying consolidated financial statements.
Pension and Post-Retirement	Pension and Post-retirement Accounting and reporting for the Company's defined benefit plans requires the use of assumptions. These assumptions are reviewed annually based on reviews of current plan information and consultation with the Company's independent actuary. If these assumptions differ materially from actual results, the Company's obligations under the defined benefit plans could also differ materially, potentially requiring the Company to record an additional liability. The Company's defined benefit plan liabilities are developed from actuarial valuations, which are performed every year. We use a corridor approach to amortize actuarial gains and losses, with any excess amortized over the average remaining future working lifetime of the plan participants.
Leases	Leases In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases (Topic 842) (“ASU 2016-02”) to increase transparency and comparability of accounting for lease transactions by requiring lessees to recognize the right-of-use assets and lease liabilities on the balance sheet and to disclose qualitative and quantitative information about lease transactions and enable users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The amended guidance was effective January 1, 2022. The Company adopted ASU 2016-02, on January 1, 2022 using the modified retrospective approach and has elected not to adjust comparative periods. The Company has elected the “Package of three” practical expedients as outlined in ASC 842-10-65-1f which permits the Company not to reassess whether existing or expired contracts are or contain leases, the classification of leases or whether any initial direct costs previously capitalized continue to qualify for capitalization. The Company has elected to adopt the practical expedient not to separate non-lease components from the related lease components and to account for them as a single component. However, multiple lease components within a contract will still be accounted for separately. This expedient has been elected for all classes of underlying assets. The Company has elected the practical expedient to apply the lease recognition guidance for short-term leases defined as twelve months or less. Operating lease arrangements may contain options to extend the lease term or for early termination. The Company accounts for these options when it is reasonably certain they will be exercised. Right-of-use assets are evaluated for impairment in a manner consistent with the treatment of other long-lived assets. Operating lease expense is recognized on a straight-line basis over the lease term and is recorded primarily within selling, general, and administrative expenses on the consolidated income statements. The Company enters into contractual arrangements primarily for the use of real estate facilities, information technology equipment, vehicles, and certain other equipment. These arrangements contain a lease when the Company controls the underlying asset and has the right to obtain substantially all of the economic benefits or outputs from the asset. The Company has variable leases, short term leases, operating leases, and finance leases. The Company accounts for leases in accordance with principles contained in ASU 2016-02 . The Company categorizes leases with contractual terms longer than twelve months as either operating or finance leases. Assets acquired under finance leases are recorded in property and equipment, net. Finance lease assets are amortized within operating expenses on a straight-line basis over the shorter of the estimated useful lives of the assets or, in the instance where title does not transfer at the end of the lease term. The interest component of a finance lease is included in interest expense and recognized using the effective interest method over the lease term. The Company records a right-of-use asset and lease liability as of the lease commencement date equal to the present value of the remaining lease payments for its operating and finance leases. Most leases do not provide an implicit rate that can be readily determined. Therefore, the discount rate used is based on the Company’s incremental borrowing rate, which is determined using the Company’s credit rating and information available as of the commencement date. The right-of-use asset is then adjusted for initial direct costs and certain lease incentives included in the contractual arrangement.
Business Combinations	Business Combinations Business combinations are accounted for under the acquisition method of accounting, which requires recognition separately from goodwill, the assets acquired, and the liabilities assumed at their acquisition date fair values. While best estimates and assumptions are used to calculate the fair value assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, when applicable, the estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, adjustments that are based on new information obtained about facts and circumstances that existed as of the acquisition date are recorded to the assets acquired and liabilities assumed with the corresponding offset to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recognized in the consolidated income statements. For any equity consideration in a business combination, the Company has valued the equity utilizing the average (mean) closing price of the Company’s common stock on Nasdaq for the twenty (20) trading days prior to closing date, weighted for volume of each trading day.
Goodwill and Intangible Assets	Goodwill and Intangible Assets The purchase price of an acquired business is allocated to the tangible assets and separately identifiable intangible assets acquired, less liabilities assumed, based upon their respective fair values with any excess purchase price over such fair values being recorded as goodwill. Goodwill and intangible assets acquired in a business combination and determined to have indefinite useful life are not amortized, but instead are reviewed for impairment annually, or more frequently if impairment indicators arise. Intangible assets with estimable useful lives are amortized over such lives and reviewed for impairment if indicators are present. The Company performs its annual impairment test as of October 1 of each year. As its business is highly integrated and its components have similar economic characteristics, the Company has concluded it has one reporting unit at the combined entity level. The Company performs a Step 1 impairment analysis by comparing the fair value of the reporting unit to carrying amount. The fair value of the reporting unit derives from multiple weighted valuation techniques. Goodwill impairment now represents the amount by which the reporting unit's carrying value exceeds its fair value, limited to the carrying value of the goodwill. The Company performed an impairment analysis for the years ended December 31, 2022 and 2021 and concluded that the fair value of the reporting unit was in excess of its carrying amount, and as such, no impairment was required. Definite-lived intangibles include customer relationships, contract rights, and non-compete agreements that were acquired through assets acquisition or business combination. These definite-lived intangible assets, other than customer relationships, are amortized over their estimated useful life ranging from two The Company is required to review long-lived assets and definite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset might not be recoverable. Recoverability of assets held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered impaired, the impairment recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. We report assets to be disposed of at the lower of the carrying amount or fair value, less cost to sell. There were no event or changes in circumstances, for the years ended December 31, 2022 and 2021, that indicated impairment of any long-lived assets.
Deferred Offering Costs	Deferred Offering Costs Upon closing of the planned initial public offering (“IPO”) and the subsequent common stock offering, deferred offering costs, consisting of legal, accounting and other fees directly related to the IPO and the subsequent common stock offering will net against the gross proceeds. As of December 31, 2022, and 2021, the Company recorded $0 and $0.6 million of deferred offering costs that are included in other assets on the accompanying consolidated balance sheet, respectively.
Stock-based Compensation	Stock-based Compensation Shares originating from the granting of restricted stock bonus awards, stock options and the sale of stock to employees at prices below fair value are subject to Accounting Standards Codification Topic 718, Compensation – Stock Compensation (“ASC Topic 718”) from the date of issuance until retirement. Prior to December 22, 2020, provisions existed in the various agreements governing the ASC Topic 718 shares requiring the Company to repurchase the shares based on circumstances outside its control. As such, the Company classified shares of its common stock outstanding prior to December 22, 2020, subject to ASC Topic 718, as a liability to common shares subject to repurchase. The Company recognized changes in the fair value of the liability as non-cash compensation expense. On December 22, 2020 and December 31, 2020, the Company modified its stock-based compensation agreements resulting in a change in classification of the majority of these awards from liability to equity. The modification resulted in a final fair value liability measurement and non-cash compensation expense relating to certain of the shares subject to repurchase and the effective exchange of those shares for permanent equity. Certain stock-based awards for which there were no modifications to the terms of repurchase continue to remain classified as liabilities with periodic changes in the fair value measurement recognized as non-cash compensation expense. As of December 31, 2022 there are no remaining stock- based compensation agreements classified as liabilities. For ASC Topic 718 stock-based awards classified as permanent equity, the Company generally recognizes non-cash compensation expense on a ratable basis over the applicable service period based on the award date fair value. The
Non-recourse Notes Treated as Substantive Options	Non-recourse Notes Treated as Substantive Options Certain stock subscription notes receivable of the Company are non-recourse. As such, these notes are substantive options under ASC Topic 718 subject to the Black-Scholes-Merton method of computing compensation cost. The option strike price is calculated as the purchase price of the shares plus the estimated interest per share expected to be collected during the term of the note. Because at any time the notes may be pre-paid, the Company recognizes the total calculated compensation cost at the time of issuance. Pursuant to the terms of the notes, the Company collects payments through payroll deductions. The Company considers the payments to be periodic exercises of the options. The Company account for stock purchases through exercise in accordance with ASC Topic 718. No note receivable exists for these non-recourse notes.
Fair Value Measurements	Fair Value Measurements Accounting Standards Codification Topic 820, Fair Value Measurements and Disclosures (“ASC Topic 820”) provides the framework for measuring and reporting financial assets and liabilities at fair value. ASC Topic 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The codification establishes a three-level disclosure hierarchy to indicate the level of judgment used to estimate fair value measurements: Level 1: Quoted prices in active markets for identical assets or liabilities as of the reporting date; Level 2: Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; and inputs other than quoted prices (such as interest rate and yield curves); Level 3: Uses inputs that are unobservable, supported by little or no market activity and reflect significant management judgment. As of December 31, 2022 and 2021: • The carrying amount of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate their fair value due to the relatively short duration of these instruments • The carrying amounts of debt obligations approximate their fair values as the terms are comparable to terms currently offered by local financial institutions for arrangements with similar terms to industry peers with comparable credit characteristics. Accordingly, the debt obligations involve Level 2 fair value inputs • As of December 31, 2021, the liability related to shares subject to repurchase is recognized at fair value using Level 1 inputs as there is an active market for the Company’s publicly traded stock. For further discussion, see Note 16, Employee Stock Purchase and Stock Incentive Plans
Advertising Expense	Advertising Expense The Company expenses the cost of advertising as incurred. Advertising expense wa s $0.2 million a nd $0.1 million for the years ended December 31, 2022 and 2021, respectively.
Income Taxes	Income Taxes The Company recognizes deferred income tax assets or liabilities for expected future tax consequences of events recognized in the consolidated financial statements or tax returns. Under this method, deferred income tax assets or liabilities are determined based upon the difference between the financial statement and income tax bases of assets and liabilities using enacted tax rates expected to apply when the differences settle or become realized. Valuation allowances are provided when it is more likely than not that a deferred tax asset is not realizable or recoverable in the future. The Company recognizes the effect of a change in tax rates on deferred tax assets and liabilities in income in the period that includes the enactment date. The Company’s effective tax rate for the years ended December 31, 2022 and 2021 was (188.3)% and 123.4%. The Company assesses uncertain tax positions to determine whether the position will more likely than not be sustained upon examination by the Internal Revenue Service (IRS) or other taxing authorities. If the Company cannot reach a more-likely-than-not determination, no benefit is recorded. If the Company determines that the tax position is more likely than not to be sustained, the Company records the largest amount of benefit that is more likely than not to be realized when the tax position is settled. The Company recognizes interest and penalties, if any, related to uncertain tax positions in income tax expense. The Company files income tax returns in the U.S. federal jurisdiction and certain states in which it operates. Based on the timing of the filing of certain tax returns, the Company’s federal income tax returns for tax years 2019 and thereafter remain subject to examination by the U.S. Internal Revenue Service. The statute of limitations on the Company’s state income tax returns generally conforms to the federal three-year statute of limitations.
Segments	Segments The Company operates in one segment based upon the financial information used by its chief operating decision maker in evaluating the financial performance of its business and allocating resources. The single segment represents the Company’s core business of providing engineering and related professional services to its customers.
Recently Issued Accounting Guidance	Recently Issued Accounting Guidance Accounting guidance recently adopted In October 2021, the FASB issued ASU 2021-08, Accounting for Contract Assets and Liabilities from Contracts with Customers, creating an exception to the recognition and measurement principles in ASC 805, Business Combinations . The amendments in this Update require that an entity recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with ASC 606, Revenue from Contracts with Customers , rather than using fair value. The Company adopted the new standard on a prospective basis effective January 1, 2021. The impact of this ASU is reflected in the consolidated financial statements and was not material. In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350), simplifying the Test for Goodwill Impairment. ASU 2017-04 eliminates Step 2 of the goodwill impairment test. Goodwill impairment will now be the amount by which the reporting unit’s carrying amount exceeds its fair value, limited to the carrying amount of the goodwill. The Company adopted the new standard on a prospective basis effective January 1, 2022. The impact of this ASU is reflected in the consolidated financial statements and was not material. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”) to increase transparency and comparability of accounting for lease transactions by requiring lessees to recognize the right-of-use assets and lease liabilities on the balance sheet and to disclose qualitative and quantitative information about lease transactions and enable users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The Company adopted the new standard on January 1, 2022, using a modified retrospective basis and will not adjust comparative periods. See note 18, Leases, for details on the impact to the consolidated financial statements. In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes (Topic 740), which amends certain exceptions to the general principles of ASC 740, Income Taxes , and simplifies several areas such as accounting for a franchise tax or similar tax that is partially based on income. The Company adopted the new guidance starting January 1, 2022. The impact of this ASU is reflected in the consolidated financial statements and was not material. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity (“ASU 2020-06”). This ASU simplifies the complexity associated with applying GAAP for certain financial instruments with characteristics of liabilities and equity. More specifically, the amendments focus on the guidance for convertible instruments and the derivative scope exception for contracts in an entity’s own equity. Under ASU 2020-06, the embedded conversion features are no longer separated from the host contract for convertible instruments with conversion features that are not required to be accounted for as derivatives under Topic 815, or that do not result in substantial premiums accounted for as paid-in capital. Consequently, a convertible debt instrument, such as the Convertible Notes, will be accounted for as a single liability measured at its amortized cost, as long as no other features require bifurcation and recognition as derivatives. The new guidance also requires the if-converted method to be applied for all convertible instruments and requires additional disclosures. The Company adopted the new standard on a prospective basis effective January 1, 2022. Accounting guidance not yet adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326) to replace the incurred loss impairment methodology under U.S. GAAP. This ASU introduces a new accounting model, the Current Expected Credit Losses model (CECL), which could result in earlier recognition of credit losses and additional disclosures related to credit risk. The CECL model will require the Company to use a forward-looking expected credit loss impairment methodology for the recognition of credit losses for financial instruments at the time the financial asset is originated or acquired, and require a loss be incurred before it is recognized. The expected credit losses are adjusted each period for changes in expected lifetime credit losses. The new standard will apply to accounts receivable, loans, and other financial instruments. This standard is effective for the Company beginning January 1, 2023. Adoption of ASU 2016-13 will be applied using a modified retrospective approach through a cumulative-effect adjustment to retained earnings as of the effective date. The Company is currently evaluating the impact of adoption of this ASU on our consolidated financial statements and related disclosures. The Company does not believe that any recently issued standards other than those noted above would have a material effect on its consolidated financial statements.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Property, Plant and Equipment Useful Lives	Depreciation is provided for using the straight-line method over the estimated useful lives as follows for the major classes of assets: Computer equipment 3 to 5 years Survey equipment 2 to 5 years Vehicles 5 years Furniture and fixtures 7 years Software 3 to 5 years Leasehold improvements the lesser of useful life or term of lease

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Summary of Reconciliation of Net Income and Weighted Average Shares Outstanding for Calculation of Basic and Diluted Earnings per Share	The following table represents a reconciliation of the net income and weighted average shares outstanding for the calculation of basic and diluted earnings per share for the years ended December 31, 2022 and 2021 (in thousands, except share data): For the Year Ended December 31, 2022 2021 Numerator Net income $ 5,005 $ 299 Earnings allocated to non-vested shares 783 56 Subtotal $ 4,222 $ 243 Denominator Weighted average common shares outstanding 10,887,620 7,525,206 Effect of dilutive nominal options – – Effect of dilutive contingently earned shares 796,138 110,409 Dilutive average shares outstanding 11,683,758 7,635,615 Basic earnings per share $ 0.39 $ 0.03 Dilutive earnings per share $ 0.37 $ 0.03

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Summary of Provisional Estimates, Final adjustments and Preliminary Calculations of the Fair Values of Assets Acquired and Liabilities Assumed	The following summarizes the changes in the preliminary calculations of the fair values of McMahon’s assets acquired and liabilities assumed as of the acquisition date (in thousands): September 30, 2022 Change December 31, 2022 Total Purchase Price $ 18,331 $ (142) $ 18,189 Purchase Price Allocation: Accounts receivable, net 8,456 – 8,456 Contract assets 1,017 – 1,017 Prepaids and other current assets 291 – 291 Property and equipment, net 949 – 949 Intangible assets 3,342 50 3,392 Other assets 115 (19) 96 Notes receivable - officers, employees, affiliates, current portion – 19 19 Accounts payable and accrued liabilities, current portion (3,818) 130 (3,688) Contract liabilities (841) – (841) Other non-current obligations (220) 220 – Finance leases - non-current (134) – (134) Post-retirement obligation, less current portion – (5,782) (5,782) Total identifiable assets $ 9,157 $ (5,382) $ 3,775 Goodwill 9,174 5,240 14,414 Net assets acquired $ 18,331 $ (142) $ 18,189 The following summarizes the changes in the preliminary calculations of the fair values of PDC assets acquired and liabilities assumed as of the acquisition date (in thousands): September 30, 2022 Change December 31, 2022 Total Purchase Price $ 14,801 $ (623) $ 14,178 Purchase Price Allocation: Accounts receivable, net 2,199 2,199 Contract assets 926 926 Prepaids and other current assets 161 161 Property and equipment, net 489 489 Intangible assets – 10,344 10,344 Other assets 41 (41) – Accounts payable and accrued liabilities, current portion (1,129) 11 (1,118) Contract liabilities (1,362) (1,362) Other non-current obligations (170) (103) (273) Finance leases - non-current (67) 103 36 Total identifiable assets $ 1,088 $ 10,314 $ 11,402 Goodwill 13,713 (10,937) 2,776 Net assets acquired $ 14,801 $ (623) $ 14,178
Summary of Results of Operations of Businesses Acquired From Their Respective Dates of Acquisitions	The following table presents the results of operations of the acquired business from the date of acquisition for the year ended December 31, 2022 (in thousands): For the Year Ended December 31, 2022 Gross Contract Revenue $ 24,091 Pre-tax Net Income $ 945 The consolidated financial statements of the Company include the results of operations since the date the business was acquired. The following table presents the results of operations of the acquired business from the date of acquisition for the year ended December 31, 2022 (in thousands): For the Year Ended December 31, 2022 Gross Contract Revenue $ 7,221 Pre-tax Net Income $ 1,388
Summary of Unaudited Proforma Results	The following table presents the unaudited, pro forma consolidated results of operations for the year ended December 31, 2022 and December 31, 2021, respectively, assuming that the McMahon acquisition described above occurred at January 1, 2021. These unaudited pro forma results are presented for informational purposes only and are not meant to represent actual operating results that would have been achieved had the related events occurred on such date (in thousands): For the Year Ended December 31, 2022 December 31, 2021 Gross Contract Revenue $ 273,924 $ 183,595 Net Income $ 5,948 $ 2,164

Disaggregation of Revenue and_2

Disaggregation of Revenue and Contract Balances (Tables)	12 Months Ended
	Dec. 31, 2022
Disaggregation of Revenue [Abstract]
Summary of Disaggregated Revenues By Type	Disaggregated revenues by contract type were as follows (in thousands): For the Twelve Months Ended December 31, 2022 2021 Fixed fee $ 245,685 93.9 % $ 142,622 95.1 % Time-and materials 16,029 6.1 % 7,348 4.9 % Gross contract revenue $ 261,714 100.0 % $ 149,970 100.0 %

Contracts in Progress (Tables)

Contracts in Progress (Tables)	12 Months Ended
	Dec. 31, 2022
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Abstract]
Summary of Costs and Estimated Earnings on Contracts	The following table reflects the calculation of the net balance of contract assets and contract liabilities. Costs and estimated earnings on contracts in progress consist of the following (in thousands): December 31, 2022 December 31, 2021 Costs incurred on uncompleted contracts $ 279,173 $ 168,110 Estimated contract earnings in excess of costs 398,791 229,949 Estimated contract earnings to date 677,964 398,059 Less: billed to date (668,013) (393,493) Net contract assets $ 9,951 $ 4,566

Notes Receivable (Tables)

Notes Receivable (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Summary of Notes Receivable	The following is a summary of these notes receivable (in thousands): December 31, 2022 December 31, 2021 Officers, employees and affiliated entities - Interest accrues annually at rates ranging from 0.0% - 5.5%. The notes receivable mature through December 2024. $ 2,433 $ 2,478 Unrelated third party - Currently no interest is being accrued on this note. The note receivable matures in December 2023. 903 903 Total: 3,336 3,381 Less: current portion Officers, employees and affiliates (1,016) (1,260) Noncurrent portion $ 2,320 $ 2,121

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Summary of Property and Equipment for Fixed and Financed Assets	Property and equipment for fixed assets are as follows (in thousands): December 31, 2022 December 31, 2021 Computer equipment $ 2,101 $ 1,279 Survey equipment 5,088 4,625 Vehicles 1,032 763 Furniture and fixtures 2,398 1,675 Leasehold improvements 7,727 6,886 Software 316 332 Fixed assets pending lease financing 1 181 519 Total: 18,843 16,079 Less: accumulated depreciation (12,319) (10,669) Property and Equipment, net of finance leased assets $ 6,524 $ 5,410 1 assets acquired which will be re-financed under the Company's finance lease facilities Property and equipment for finance leased assets are as follows (in thousands): December 31, 2022 December 31, 2021 Equipment $ 16,256 $ 15,391 Vehicles 6,787 5,542 Total: 23,043 20,933 Less: accumulated amortization on leased assets (4,463) (6,141) Finance Leased Assets, net $ 18,580 $ 14,792

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Goodwill Resulting From Business Acquisitions	The following is a summary of goodwill resulting from business acquisitions held by the Company at December 31, 2022 (in thousands): Goodwill Balance as of December 31, 2021 $ 28,471 Acquisitions 24,739 Balance as of December 31, 2022 $ 53,210

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Total Intangible Assets	Total intangible assets consisted of the following at December 31, 2022 and December 31, 2021 (in thousands): December 31, 2022 December 31, 2021 Gross Amount Accumulated Amortization Net Balance Gross Amount Accumulated Amortization Net Balance Customer relationships $ 23,595 $ (2,330) $ 21,265 $ 10,018 $ (665) $ 9,353 Contract rights 7,281 (2,416) 4,865 2,333 (224) 2,109 Leases 187 (48) 139 160 (17) 143 Domain name 281 – 281 281 – 281 Licensing rights 1,400 – 1,400 400 – 400 Total $ 32,744 $ (4,794) $ 27,950 $ 13,192 $ (906) $ 12,286
Summary of Weighted Average Useful Lives of Intangible Assets by Asset Class Used for Straight-line Expense Purposes	The following table summarizes the total weighted average useful lives of intangible assets by asset class used for straight-line expense purposes: December 31, 2022 December 31, 2021 Customer relationships 11.97 10.32 Contract rights 2.47 2.87 Leases 8.05 9.17
Summary of Future Amortization	Future amortization is as follows for the years ending December 31 (in thousands): Year ending December 31, 2023 $ 4,681 2024 4,034 2025 2,605 2026 2,104 2027 2,027 Thereafter 10,818 Total $ 26,269

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Notes Payable	Notes payable consist of the following (in thousands): December 31, 2022 December 31, 2021 Related parties: Shareholders - Interest accrues annually at rates ranging from 3.25% - 7.50%. The notes payable mature on various dates through October 2025. $ 11,515 $ 10,771 Owners of Acquired Entities - Interest accrues annually at rates ranging from 3.25% - 7.00% annually. The notes payable mature on various dates through October 2024. 8,134 450 Convertible Notes Payable - Interest accrues annually at rates ranging from 4.75% - 7.00% annually. The convertible notes payable mature on various dates through May 2027. 6,675 – Unrelated third parties: Note payable for purchase of software and vehicles 55 34 Note payable for purchase of intangible asset 50 100 Fixed lines of credit - see note 11 773 1,502 Discounts on notes payable issued as consideration in acquisitions: Shareholders (177) – Owners of Acquired Entities (581) – Total 26,444 12,857 Less: current portion (10,168) (4,450) Noncurrent portion $ 16,276 $ 8,407
Schedule of Future Principal Payments on Notes Payable	Future principal payments on notes payable are as follows for the years ending December 31 (in thousands): 2023 $ 10,875 2024 8,159 2025 4,830 2026 2,225 2027 1,113 Thereafter – Total $ 27,202

Pension and Post-retirement B_2

Pension and Post-retirement Benefit Obligations (Tables)	12 Months Ended
	Dec. 31, 2022
Postemployment Benefits [Abstract]
Schedule of Benefit Obligation in Excess of Plan Assets	The following tables provide reconciliations of the changes in the Plans’ benefit obligations, reconciliations of the changes in the fair value of assets for the year ended December 31, 2022, and reconciliations of the funded status as of December 31, 2022: (Amounts in thousands) December 31, 2022 Change in benefit obligation Benefit obligation at beginning of year $ – Acquired benefit obligations 5,782 Service cost 34 Interest cost 165 Direct benefit payments (117) Actuarial gain (777) Benefit obligation at end of year $ 5,087 (Amounts in thousands) December 31, 2022 Change in plan assets Fair value of plan assets at beginning of year $ – Employer direct benefit payments 117 Direct benefit payments (117) Fair value of plan assets at end of year $ – (Amounts in thousands) December 31, 2022 Reconciliation of funded status: Fair value of plan assets at end of year $ – Benefit obligation at end of period 5,087 Net amount recognized at end of year $ 5,087
Schedule of Amounts Recognized in Balance Sheet	The following table sets forth the amounts recognized in the consolidated balance sheets as of December 31, 2022: (Amounts in thousands) December 31, 2022 Amount recognized in the consolidated balance sheets: Accounts payable and accrued liabilities, current portion $ (239) Post-retirement obligation, less current portion (4,848) Net amount recognized in the balance sheet $ (5,087)
Schedule of Amounts Recognized in Statement of Equity	The following table sets forth the reconciliation of amounts in the consolidated statements of equity for the year ended December 31, 2022: (Amounts in thousands) December 31, 2022 Reconciliation of amounts in consolidated statements of equity Net gain $ 777 Accumulated other comprehensive income – Accumulated contributions in excess of net periodic benefit cost – Total gain $ 777
Schedule of Net Periodic Benefit Costs	The following table sets forth the components of net periodic benefit cost for the Company's pension plans for the year ended December 31, 2022: (Amounts in thousands) December 31, 2022 Components of net periodic benefit cost: Service costs $ 34 Interest costs 165 Net periodic benefit cost $ 199
Schedule of Accumulated and Projected Benefit Obligations	The following table provides additional information for pension plans with accumulated benefit obligations in excess of plan assets as of December 31, 2022: (Amounts in thousands) December 31, 2022 Projected benefit obligation $ 1,175 Accumulated benefit obligation 1,175 Fair value of plan assets –
Schedule of Expected Benefit Payments	The following table provides the expected future benefit payments: Year Ending December 31, (Amounts in thousands) 2023 $ 239 2024 372 2025 257 2026 250 2027 275 Thereafter 1,526
Defined Benefit Plan, Assumptions	The following are the underlying assumptions for the pension plans as of December 31, 2022: December 31, 2022 Weighted-average assumptions to determine benefit obligations: Discount rate 5.51 % Weighted-average assumptions to determine service cost: Discount rate 4.53 % Weighted-average assumptions to determine interest on service cost: Discount rate 4.58 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Summary of Provision for Income Taxes	The provision (benefit) for income taxes consisted of the following (in thousands): December 31, December 31, Current expense (benefit): Federal $ 9,655 $ 159 State 4,844 431 Foreign 12 13 Total 14,511 603 Deferred expense (benefit): Federal (14,073) (1,989) State (3,707) (193) Total (17,780) (2,182) Provision (benefit) for income taxes $ (3,269) $ (1,579)
Schedule of Components of Deferred Tax Assets and Deferred Tax Liabilities	The Company measures deferred tax assets and liabilities based on the difference between the financial statement and tax bases of assets and liabilities at the applicable tax rates. Components of the Company’s deferred tax asset and liability are as follows (in thousands): December 31, December 31, Deferred tax assets: Research and development credit carryover $ – $ 2,943 Lease liabilities 9,587 1,248 Intangible asset amortization 680 68 Net operating loss 2 2 Bad debt reserve 593 456 Accrued employee related expenses 901 1,237 Capitalized research and development costs 18,670 – Restricted stock units 1,701 – Performance stock units 672 71 Acquisition related transaction costs 392 139 33,198 6,164 Deferred tax liabilities: Fixed asset depreciation (5,286) (3,718) Lease assets (7,733) – Prepaid expenses (622) (540) Section 481(a) adjustment (4,229) (5,178) Goodwill amortization (1,569) (1,018) (19,439) (10,454) Net deferred tax assets (liabilities) $ 13,759 $ (4,290)
Schedule of Reconciliation of Income Tax Expense	Income tax expense (benefit) differed from the amounts computed by applying the federal statutory income tax rate of 21% to pretax income due to the following adjustments (in thousands): December 31, December 31, Statutory rate $ 351 $ (269) State income taxes, net of federal benefit 250 (132) State income tax rate change (25) 85 Section 162(m) compensation differences 773 332 Other permanent differences 107 54 Stock compensation (1,348) 30 Foreign taxes 12 – Other 1 90 Research & development credit (3,664) (1,969) Uncertain tax positions 274 200 Provision (benefit) for income tax $ (3,269) $ (1,579)
Reconciliation of Beginning Balance and Ending Amounts of Unrecognized Tax Benefits	A reconciliation of the beginning balance and ending amounts of unrecognized tax benefits (excluding interest and penalties) is as follows for the year ended December 31, 2022, and 2021 (in thousands): 2022 2021 Balances at January 1 $ 2,269 $ 151 Additions based on tax positions related to the prior year 396 418 Decreases based on tax positions related to prior year (1,960) – Additions based on tax positions related to the current year 153 1,700 Settlements (142) – Balances at December 31 $ 716 $ 2,269

Employee Stock Purchase and S_2

Employee Stock Purchase and Stock Incentive Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Stock Issuance Activity Under Employee Stock Purchase Plan	The following table summarizes the stock issuance activity under the Employee Stock Purchase Plan for the year ended December 31, 2022 (in thousands, except share data): December 31, 2022 Purchase price paid for shares sold $ 1,378 Number of shares sold 99,048
Summary of Status of Stock Options Exercised, Including Substantive Options and Information about Options Outstanding and Exercisable	A summary of the status of stock options exercised, including the substantive options discussed in Note 3, is as follows: Number of Weighted Outstanding at January 1, 2021 53,277 $ 5.87 Granted – – Exercised (38,350) 5.82 Expired or cancelled – – Outstanding at December 31, 2021 14,927 $ 5.99 Granted – – Exercised (4,897) 5.97 Expired or cancelled – – Outstanding at December 31, 2022 10,030 $ 5.99 The following summarizes information about options outstanding and exercisable at December 31, 2021 and December 31, 2022: Options Outstanding and Exercisable Exercise Total Weighted Weighted Total December 31, 2021 $ 6.57 14,927 5.0 $ 5.99 14,927 December 31, 2022 $ 6.28 10,030 5.0 $ 5.99 10,030
Summary of Activity of Restricted Shares Subject to Forfeiture	The following table summarizes the activity of restricted shares subject to forfeiture: Number of Weighted Outstanding at January 1, 2021 702,926 12.80 Granted 1,681,028 14.06 Vested (156,488) 12.91 Cancelled (9,183) 13.98 Outstanding at December 31, 2021 2,218,283 13.74 Granted 456,418 16.47 Vested (824,678) 13.92 Cancelled (12,714) 15.10 Outstanding at December 31, 2022 1,837,309 14.33
Summary of Activity of Performance Stock Units Subject to Forfeiture	The following table summarizes the activity of performance stock units subject to forfeiture: Number of shares Weighted Average Grant Price Outstanding at January 1, 2022 260,842 13.81 Granted 186,587 11.76 Vested – – Cancelled – – Outstanding at December 31, 2022 447,429 12.95
Summary of Change in Liability to Common Shares Subject to Repurchase and Associated Non-cash Compensation Expense	The following table represents the change in the liability to common shares subject to repurchase and the associated non-cash compensation expense for the years ended December 31, 2022 and 2021 (in thousands): December 31, 2022 December 31, 2021 Beginning Balance $ 7 $ 842 Non-cash compensation from ratable vesting – 41 Non-cash compensation from change in fair value of liability – 2 Other stock activity, net (7) 516 Reclassification upon modification – (1,394) Ending balance $ – $ 7
Summary of Future Expense of Unvested Awards	The future expense of the unvested awards by year is as follows (in thousands): 2023 $ 13,084 2024 6,983 2025 1,883 2026 258 2027 17 Thereafter – Total $ 22,225

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of Cumulative Effect For The Adoption of Leases	The cumulative effect of the changes made to the consolidated balance sheet as of January 1, 2022 for the adoption of the new lease standard was as follows: (Amounts in thousands) Balance at December 31, 2021 Adjustments from Adoption of New Lease Standard Balance at January 1, 2022 Assets: Prepaid and other current assets $ 4,850 $ – 4,850 Property and equipment, net 20,202 25 20,227 Operating lease, right-of-use assets – 20,790 20,790 Liabilities: Deferred rent, current portion 724 (724) – Deferred rent, less current portion 4,179 (4,179) – Operating lease obligation, current portion – 5,701 5,701 Operating lease obligation, less current portion – 19,988 19,988 Finance lease obligation, current portion 5,136 13 5,149 Finance lease obligation, less current portion 10,020 15 10,035 Equity: Accumulated deficit (24,801) – (24,801)
Supplemental Balance Sheet Information	The following tables present our operating and finance leases as of December 31, 2022: (Amounts in thousands) Balance Sheet Classification December 31, 2022 December 31, 2021 Assets: Operating lease assets Operating lease, right-of-use assets $ 30,264 $ – Finance lease assets Property and equipment, net 18,580 14,792 Total lease assets $ 48,844 $ 14,792 Liabilities: Current: Operating lease liabilities Operating lease obligation, current portion $ (6,949) $ – Finance lease liabilities Finance lease obligation, current portion (5,297) (5,136) Total current lease liabilities $ (12,246) $ (5,136) Non-current: Operating lease liabilities Operating lease obligation, less current portion $ (28,087) $ – Finance lease liabilities Finance lease obligation, less current portion (14,254) (10,020) Total non-current lease liabilities $ (42,341) $ (10,020)
Schedule of Selected Financial Information	The following tables present selected financial information for the year ended December 31, 2022 and 2021: (Amounts in thousands) December 31, 2022 December 31, 2021 Operating lease cost Amortization of right-of-use assets $ 8,137 $ 5,799 Short-term and variable lease cost 325 – Finance lease cost: Amortization of right-of-use assets 6,756 5,154 Interest on lease liabilities 1,247 603 Total lease cost $ 16,465 $ 11,556 (Amounts in thousands) December 31, 2022 December 31, 2021 Cash paid for amounts included in the measurements of lease liabilities: Operating cash flows from operating leases $ 105 $ – Financing cash flows from finance leases 6,027 4,663 Right-of-use assets obtained in exchange for new operating leases 30,133 – Right-of-use assets obtained in exchange for new finance leases 829 – December 31, 2022 December 31, 2021 Weighted average remaining lease term (in years): Operating leases 5.62 0 Finance leases 3.28 2.91 Weighted average discount rates: Operating leases 7.1 % – % Finance leases 7.4 % 5.2 %
Summary of Future Minimum Lease Payments	Future minimum commitments under leases for the succeeding years are as follows (in thousands): (Amounts in thousands) Year ending December 31, Operating Lease Finance Lease 2023 $ 8,745 $ 6,491 2024 8,102 5,813 2025 7,123 5,590 2026 5,563 2,155 2027 4,249 – Thereafter 8,856 – Total lease payments $ 42,638 $ 20,049 Less: Amounts representing interest $ (7,602) $ (2,710) Total lease liabilities $ 35,036 $ 17,339
Summary of Future Minimum Lease Payments	Future minimum commitments under leases for the succeeding years are as follows (in thousands): (Amounts in thousands) Year ending December 31, Operating Lease Finance Lease 2023 $ 8,745 $ 6,491 2024 8,102 5,813 2025 7,123 5,590 2026 5,563 2,155 2027 4,249 – Thereafter 8,856 – Total lease payments $ 42,638 $ 20,049 Less: Amounts representing interest $ (7,602) $ (2,710) Total lease liabilities $ 35,036 $ 17,339

Nature of Business and Basis _2

Nature of Business and Basis of Presentation (Details) $ / shares in Units, $ in Thousands							12 Months Ended
	Mar. 02, 2022 USD ($) shares	Feb. 28, 2022 USD ($) $ / shares shares	Feb. 11, 2022 USD ($) $ / shares shares	Jun. 08, 2021 USD ($) shares	Jun. 04, 2021 USD ($) $ / shares shares	May 11, 2021 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) office	Dec. 31, 2021 USD ($)
Nature Of Business And Basis Of Presentation [Line Items]
Number of shares issued and sold | shares		157,500
Shares price per share | $ / shares		$ 16
Proceeds from issuance of common stock		$ 2,500					$ 1,471	$ 555
UNITED STATES
Nature Of Business And Basis Of Presentation [Line Items]
Number of offices | office							70
MEXICO
Nature Of Business And Basis Of Presentation [Line Items]
Number of offices | office							1
Initial Public Offering
Nature Of Business And Basis Of Presentation [Line Items]
Number of shares issued and sold | shares					115,925	3,690,000
Shares price per share | $ / shares					$ 14	$ 14
Net proceeds from sale of common stock						$ 48,000
Proceeds from issuance of common stock					$ 1,600
Deferred offering costs reclassified into shareholder’s equity						$ 2,300
Deferred offering costs capitalized								$ 100
Over-Allotment Option
Nature Of Business And Basis Of Presentation [Line Items]
Number of shares issued and sold | shares	1,057,500			3,805,925
Net proceeds from sale of common stock	$ 2,400			$ 1,500
Proceeds from issuance of common stock	$ 16,900			$ 53,300
Common Stock Offering
Nature Of Business And Basis Of Presentation [Line Items]
Number of shares issued and sold | shares			900,000
Shares price per share | $ / shares			$ 16
Net proceeds from sale of common stock			$ 13,700
Common Stock Offering | President, Chairman and Chief Executive Officer
Nature Of Business And Basis Of Presentation [Line Items]
Number of shares issued and sold | shares			150,000

Significant Accounting Polici_4

Significant Accounting Policies - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) reportingUnit segment tradingDay	Dec. 31, 2021 USD ($)
Accounting Policies [Line Items]
Long-term contracts payment term	30 days
Allowance for doubtful debts on accounts payable current	$ 2,200,000	$ 1,600,000
Business combination, equity valuation, trading days prior to closing date | tradingDay	20
Number of reporting unit | reportingUnit	1
Goodwill and intangible assets impairment	$ 0	0
Impairment of long-lived assets	0	0
Deferred offering costs	0	600,000
Advertising expenses	$ 200,000	$ 100,000
Effective tax rate	(188.30%)	123.40%
Number of operating segment | segment	1
Minimum
Accounting Policies [Line Items]
Estimated useful life	2 years
Maximum
Accounting Policies [Line Items]
Estimated useful life	5 years
Gain On Sale
Accounting Policies [Line Items]
Gain loss on sale and leaseback transactions	$ 100,000	$ 100,000

Significant Accounting Polici_5

Significant Accounting Policies - Summary of Property, Plant and Equipment Useful Lives (Details)	12 Months Ended
	Dec. 31, 2022
Computer equipment | Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Computer equipment | Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Survey equipment | Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	2 years
Survey equipment | Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Vehicles
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	7 years
Software | Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Software | Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	the lesser of useful life or term of lease

Earnings per Share - Additional

Earnings per Share - Additional Information (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Non-vested restricted shares	2,004,944	1,717,666
Substantive options shares	12,830	32,054

Earnings per Share - Summary of

Earnings per Share - Summary of Reconciliation of Net Income and Weighted Average Shares Outstanding for Calculation of Basic and Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Numerator
Net income	$ 5,005	$ 299
Earnings allocated to non-vested shares	783	56
Subtotal	$ 4,222	$ 243
Denominator
Weighted average common shares outstanding	10,887,620	7,525,206
Effect of dilutive nominal options	0	0
Effect of dilutive contingently earned shares	796,138	110,409
Dilutive average shares outstanding	11,683,758	7,635,615
Basic earnings per share (in dollars per share)	$ 0.39	$ 0.03
Diluted earnings per share (in dollars per share)	$ 0.37	$ 0.03

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details) - USD ($)

3 Months Ended

12 Months Ended

Dec. 02, 2022

Nov. 02, 2022

Sep. 30, 2022

Aug. 26, 2022

Jul. 15, 2022

Jun. 02, 2022

May 04, 2022

Feb. 02, 2022

Dec. 31, 2021

Dec. 23, 2021

Dec. 16, 2021

Oct. 15, 2021

Oct. 08, 2021

Oct. 01, 2021

Dec. 31, 2022

Sep. 30, 2022

Dec. 31, 2022

Dec. 31, 2021

Business Acquisition [Line Items]

Federal statutory income tax rate

21%

21%

Contract liabilities

$ 4,623,000

$ 6,370,000

$ 6,370,000

$ 4,623,000

Goodwill

28,471,000

53,210,000

$ 53,210,000

$ 28,471,000

Maximum

Business Acquisition [Line Items]

Estimated useful life

5 years

Customer relationships

Business Acquisition [Line Items]

Estimated useful life

11 years 11 months 19 days

10 years 3 months 25 days

Contract rights

Business Acquisition [Line Items]

Estimated useful life

2 years 5 months 19 days

2 years 10 months 13 days

Triangle Site Design PLLC (“TSD”)

Business Acquisition [Line Items]

Total consideration paid

$ 1,500,000

Issuance of common stock for acquisitions (in shares)

65,407

Price per share (in dollars per share)

$ 13.56

Equity issued in business combination, fair value

$ 900,000

Cash, promissory note and assumed liabilities payment on business combination

$ 600,000

Promissory note interest rate

3.25%

Triangle Site Design PLLC (“TSD”) | Customer relationships

Business Acquisition [Line Items]

Intangible assets

$ 1,300,000

Estimated useful life of intangibles

11 years

PCD Engineering Services, Inc. (“PCD”)

Business Acquisition [Line Items]

Issuance of common stock for acquisitions (in shares)

36,444

Price per share (in dollars per share)

$ 13.88

Equity issued in business combination, fair value

$ 500,000

Cash, promissory note and assumed liabilities payment on business combination

2,300,000

Total consideration paid, excluding contingent consideration

2,800,000

PCD Engineering Services, Inc. (“PCD”) | Customer relationships

Business Acquisition [Line Items]

Intangible assets

$ 800,000

Estimated useful life of intangibles

5 years

PCD Engineering Services, Inc. (“PCD”) | Promissory Note

Business Acquisition [Line Items]

Promissory note interest rate

3.25%

Increase in promissory note

$ 500,000

PCD Engineering Services, Inc. (“PCD”) | Promissory Note | Maximum

Business Acquisition [Line Items]

Increase in promissory note

$ 500,000

BTM Engineering, Inc. (“BTM”)

Business Acquisition [Line Items]

Total consideration paid

$ 600,000

Intangible assets

$ 100,000

BTM Engineering, Inc. (“BTM”) | Customer relationships

Business Acquisition [Line Items]

Estimated useful life of intangibles

3 years

BTM Engineering, Inc. (“BTM”) | Contract rights

Business Acquisition [Line Items]

Estimated useful life of intangibles

3 years

BTM Engineering, Inc. (“BTM”) | Promissory Note

Business Acquisition [Line Items]

Promissory note interest rate

3.25%

Kibart, Inc. (“Kibart”)

Business Acquisition [Line Items]

Total consideration paid

$ 7,000,000

Issuance of common stock for acquisitions (in shares)

38,547

Price per share (in dollars per share)

$ 19.70

Equity issued in business combination, fair value

$ 800,000

Cash, promissory note and assumed liabilities payment on business combination

6,200,000

Intangible assets

$ 4,300,000

Kibart, Inc. (“Kibart”) | Customer relationships

Business Acquisition [Line Items]

Estimated useful life of intangibles

10 years

Kibart, Inc. (“Kibart”) | Contract rights

Business Acquisition [Line Items]

Estimated useful life of intangibles

3 years

Kibart, Inc. (“Kibart”) | Promissory Note

Business Acquisition [Line Items]

Promissory note interest rate

3.25%

1519 Surveying, LLC (“1519”)

Business Acquisition [Line Items]

Total consideration paid

$ 10,000,000

Issuance of common stock for acquisitions (in shares)

50,559

Price per share (in dollars per share)

$ 21.90

Equity issued in business combination, fair value

$ 1,100,000

Cash, promissory note and assumed liabilities payment on business combination

8,900,000

Intangible assets

$ 2,000,000

1519 Surveying, LLC (“1519”) | Customer relationships

Business Acquisition [Line Items]

Estimated useful life of intangibles

10 years

1519 Surveying, LLC (“1519”) | Contract rights

Business Acquisition [Line Items]

Estimated useful life of intangibles

3 years

1519 Surveying, LLC (“1519”) | Promissory Note

Business Acquisition [Line Items]

Promissory note interest rate

5%

Terra Associates, Inc. (“Terra”)

Business Acquisition [Line Items]

Total consideration paid

$ 5,800,000

Issuance of common stock for acquisitions (in shares)

49,875

Price per share (in dollars per share)

$ 21.25

$ 21.25

Equity issued in business combination, fair value

$ 1,100,000

$ 1,100,000

Cash, promissory note and assumed liabilities payment on business combination

4,700,000

Intangible assets

$ 1,300,000

$ 1,300,000

Terra Associates, Inc. (“Terra”) | Customer relationships

Business Acquisition [Line Items]

Estimated useful life of intangibles

10 years

Terra Associates, Inc. (“Terra”) | Contract rights

Business Acquisition [Line Items]

Estimated useful life of intangibles

3 years

Terra Associates, Inc. (“Terra”) | Promissory Note

Business Acquisition [Line Items]

Promissory note interest rate

3.25%

3.25%

Perry Engineering, LLC. ("Perry")

Business Acquisition [Line Items]

Total consideration paid

$ 900,000

Issuance of common stock for acquisitions (in shares)

9,833

Price per share (in dollars per share)

$ 17.01

Equity issued in business combination, fair value

$ 200,000

Cash, promissory note and assumed liabilities payment on business combination

700,000

Intangible assets

$ 700,000

Perry Engineering, LLC. ("Perry") | Customer relationships

Business Acquisition [Line Items]

Estimated useful life of intangibles

20 years

Perry Engineering, LLC. ("Perry") | Contract rights

Business Acquisition [Line Items]

Estimated useful life of intangibles

3 years

Perry Engineering, LLC. ("Perry") | Promissory Note

Business Acquisition [Line Items]

Promissory note interest rate

5%

Mc Mahon Associates Inc

Business Acquisition [Line Items]

Total consideration paid

$ 18,200,000

18,189,000

$ 18,331,000

Issuance of common stock for acquisitions (in shares)

476,796

Price per share (in dollars per share)

$ 16.64

Equity issued in business combination, fair value

$ 7,900,000

Cash, promissory note and assumed liabilities payment on business combination

10,300,000

Intangible assets

$ 3,342,000

3,392,000

3,342,000

$ 3,392,000

Deferred tax assets acquired

0

Deferred tax liabilities acquired

$ 0

Increase in expense

200,000

Federal statutory income tax rate

28.90%

Adjustment to intangible assets acquired

50,000

Goodwill

9,174,000

14,414,000

9,174,000

$ 14,414,000

Mc Mahon Associates Inc | Promissory Note First And Second

Business Acquisition [Line Items]

Debt instrument interest rate

3.50%

Fabre Engineering Inc

Business Acquisition [Line Items]

Total consideration paid

$ 500,000

Cash, promissory note and assumed liabilities payment on business combination

500,000

Intangible assets

400,000

Contract liabilities

$ 300,000

Fabre Engineering Inc | Customer relationships

Business Acquisition [Line Items]

Estimated useful life

20 years

Fabre Engineering Inc | Contract rights

Business Acquisition [Line Items]

Estimated useful life

3 years

Fabre Engineering Inc | Promissory Note

Business Acquisition [Line Items]

Promissory note interest rate

7%

Project Design Consultants, LLC

Business Acquisition [Line Items]

Total consideration paid

$ 14,200,000

14,178,000

14,801,000

Intangible assets

0

10,344,000

0

10,344,000

Deferred tax assets acquired

0

Deferred tax liabilities acquired

$ 0

Adjustment to intangible assets acquired

10,344,000

Decrease in finance leases - non-current acquired

103,000

Goodwill

13,713,000

2,776,000

$ 13,713,000

2,776,000

Project Design Consultants, LLC | Customer relationships

Business Acquisition [Line Items]

Estimated useful life

10 years

Project Design Consultants, LLC | Contract rights

Business Acquisition [Line Items]

Estimated useful life

3 years

Project Design Consultants, LLC | Promissory Note First

Business Acquisition [Line Items]

Promissory note interest rate

4.75%

Project Design Consultants, LLC | Promissory Note Second

Business Acquisition [Line Items]

Price per share (in dollars per share)

$ 14

Promissory note interest rate

4.75%

Anchor Consultants, LLC

Business Acquisition [Line Items]

Total consideration paid

$ 4,000,000

Cash, promissory note and assumed liabilities payment on business combination

4,000,000

Deferred tax assets acquired

0

Deferred tax liabilities acquired

$ 0

Goodwill

$ 4,000,000

$ 4,000,000

Anchor Consultants, LLC | Promissory Note First

Business Acquisition [Line Items]

Promissory note interest rate

5.50%

Anchor Consultants, LLC | Promissory Note Second

Business Acquisition [Line Items]

Price per share (in dollars per share)

$ 18

Promissory note interest rate

5.50%

A&A Land Surveying, Inc.

Business Acquisition [Line Items]

Total consideration paid

$ 1,000,000

Issuance of common stock for acquisitions (in shares)

34,200

Price per share (in dollars per share)

$ 14.62

$ 14.62

Equity issued in business combination, fair value

$ 500,000

$ 500,000

Cash, promissory note and assumed liabilities payment on business combination

500,000

Contingent consideration upon final approval

$ 900,000

A&A Land Surveying, Inc. | Promissory Note First

Business Acquisition [Line Items]

Promissory note interest rate

6.25%

6.25%

SEI Engineering, LLC

Business Acquisition [Line Items]

Total consideration paid

$ 800,000

Cash, promissory note and assumed liabilities payment on business combination

400,000

Deferred tax assets acquired

0

Deferred tax liabilities acquired

$ 0

SEI Engineering, LLC | Promissory Note First And Second

Business Acquisition [Line Items]

Promissory note interest rate

6.25%

Spatial Acuity, LLC

Business Acquisition [Line Items]

Total consideration paid

$ 4,100,000

Issuance of common stock for acquisitions (in shares)

134,042

Price per share (in dollars per share)

$ 15.15

Equity issued in business combination, fair value

$ 2,000,000

Cash, promissory note and assumed liabilities payment on business combination

2,100,000

Deferred tax assets acquired

0

Deferred tax liabilities acquired

0

Maximum additional consideration

3,000,000

Liability to contingent consideration

$ 500,000

Spatial Acuity, LLC | Promissory Note First And Second

Business Acquisition [Line Items]

Promissory note interest rate

6.25%

H2H Geoscience Engineering, PLLC

Business Acquisition [Line Items]

Total consideration paid

$ 3,700,000

Cash, promissory note and assumed liabilities payment on business combination

1,400,000

Deferred tax assets acquired

0

Deferred tax liabilities acquired

$ 0

H2H Geoscience Engineering, PLLC | Promissory Note First

Business Acquisition [Line Items]

Promissory note interest rate

7%

H2H Geoscience Engineering, PLLC | Promissory Note Second

Business Acquisition [Line Items]

Price per share (in dollars per share)

$ 18

Promissory note interest rate

7%

Acquisitions - Summary of Provi

Acquisitions - Summary of Provisional Estimates, Final adjustments and Preliminary Calculations of the Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands			3 Months Ended
	Jul. 15, 2022	May 04, 2022	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Purchase Price Allocation:
Goodwill			$ 53,210		$ 28,471
Mc Mahon Associates Inc
Business Acquisition [Line Items]
Total Purchase Price		$ 18,200	18,189	$ 18,331
Total Purchase Price, Change			(142)
Purchase Price Allocation:
Accounts receivable, net			8,456	8,456
Contract assets			1,017	1,017
Prepaids and other current assets			291	291
Property and equipment, net			949	949
Intangible assets			3,392	3,342
Intangible assets, change			50
Other assets			96	115
Other assets, change			(19)
Notes receivable - officers, employees, affiliates, current portion			19	0
Notes receivable - officers, employees, affiliates, current portion, change			19
Accounts payable and accrued liabilities, current portion			(3,688)	(3,818)
Accounts payable and accrued liabilities, current portion, change			130
Contract liabilities			(841)	(841)
Other non-current obligations			0	(220)
Other non-current obligations, change			220
Finance leases - non-current			(134)	(134)
Post-retirement obligation, less current portion			(5,782)	0
Post-retirement obligation, less current portion, change			(5,782)
Total identifiable assets			3,775	9,157
Total identifiable assets, change			(5,382)
Goodwill			14,414	9,174
Goodwill, change			5,240
Net assets acquired			18,189	18,331
Project Design Consultants, LLC
Business Acquisition [Line Items]
Total Purchase Price	$ 14,200		14,178	14,801
Total Purchase Price, Change			(623)
Purchase Price Allocation:
Accounts receivable, net			2,199	2,199
Contract assets			926	926
Prepaids and other current assets			161	161
Property and equipment, net			489	489
Intangible assets			10,344	0
Intangible assets, change			10,344
Other assets			0	41
Other assets, change			(41)
Accounts payable and accrued liabilities, current portion			(1,118)	(1,129)
Accounts payable and accrued liabilities, current portion, change			11
Contract liabilities			(1,362)	(1,362)
Other non-current obligations			(273)	(170)
Other non-current obligations, change			(103)
Finance leases - non-current			36	(67)
Finance leases - non-current, change			103
Total identifiable assets			11,402	1,088
Total identifiable assets, change			10,314
Goodwill			2,776	13,713
Goodwill, change			(10,937)
Net assets acquired			$ 14,178	$ 14,801

Acquisitions - Summary of Resul

Acquisitions - Summary of Results of Operations of Businesses Acquired From Their Respective Dates of Acquisitions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Gross Contract Revenue	$ 261,714	$ 149,970
Net income	5,005	$ 299
Business Acquisitions
Business Acquisition [Line Items]
Gross Contract Revenue	24,091
Net income	945
Project Design Consultants, LLC
Business Acquisition [Line Items]
Gross Contract Revenue	7,221
Net income	$ 1,388

Acquisitions - Summary of Unaud

Acquisitions - Summary of Unaudited Proforma Results (Details) - Mc Mahon Associates Inc - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Gross Contract Revenue	$ 273,924	$ 183,595
Net Income	$ 5,948	$ 2,164

Disaggregation of Revenue and_3

Disaggregation of Revenue and Contract Balances - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Revenue from contracts classified as lump sum	0.939	0.951
Revenue from exclusively time and material contracts	6.10%	4.90%
Remaining performance obligations	$ 196.7
Contract with customer, liability, revenue recognized	$ 2.7
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2023-01-01
Disaggregation of Revenue [Line Items]
Remaining performance obligations expects to recognize	96.60%
Remaining performance obligations, expected satisfaction period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2024-01-01
Disaggregation of Revenue [Line Items]
Remaining performance obligations expects to recognize	3.40%
Remaining performance obligations, expected satisfaction period

Disaggregation of Revenue and_4

Disaggregation of Revenue and Contract Balances - Disaggregation of Revenues by Contract Type (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Gross contract revenue
Gross contract revenue	$ 261,714	$ 149,970
Gross contract revenue, percentage	1	1
Fixed fee
Gross contract revenue
Gross contract revenue	$ 245,685	$ 142,622
Gross contract revenue, percentage	0.939	0.951
Time-and materials
Gross contract revenue
Gross contract revenue	$ 16,029	$ 7,348
Gross contract revenue, percentage	0.061	0.049

Contracts in Progress - Summary

Contracts in Progress - Summary of Costs and Estimated Earnings on Contracts (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Abstract]
Costs incurred on uncompleted contracts	$ 279,173	$ 168,110
Estimated contract earnings in excess of costs	398,791	229,949
Estimated contract earnings to date	677,964	398,059
Less: billed to date	(668,013)	(393,493)
Net contract assets	$ 9,951	$ 4,566

Notes Receivable - Summary of N

Notes Receivable - Summary of Notes Receivable (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Unsecured Notes Receivable
Accounts Notes And Loans Receivable [Line Items]
Officers, employees and affiliated entities - Interest accrues annually at rates ranging from 0.0% - 5.5%. The notes receivable mature through December 2024.	$ 2,433	$ 2,478
Unrelated third party - Currently no interest is being accrued on this note. The note receivable matures in December 2023.	903	903
Total:	3,336	3,381
Less: current portion
Officers, employees and affiliates	(1,016)	(1,260)
Noncurrent portion	$ 2,320	$ 2,121
Unsecured Notes Receivable | Minimum
Less: current portion
Notes receivable, interest	0%
Unsecured Notes Receivable | Maximum
Less: current portion
Notes receivable, interest	5.50%
Unsecured Notes Receivable, Related Parties
Less: current portion
Notes receivable, maturity	Nov. 30, 2024
Unsecured Notes Receivable, Related Parties | Minimum
Less: current portion
Notes receivable, interest	0%
Unsecured Notes Receivable, Related Parties | Maximum
Less: current portion
Notes receivable, interest	5.50%
Unsecured Notes Receivable, Unrelated Third Party
Less: current portion
Notes receivable, interest	0%
Notes receivable, maturity	Dec. 31, 2023

Notes Receivable - Additional I

Notes Receivable - Additional Information (Details) - Unsecured Notes Receivable	12 Months Ended
	Dec. 31, 2022
Minimum
Accounts Notes And Loans Receivable [Line Items]
Notes receivable, interest	0%
Maximum
Accounts Notes And Loans Receivable [Line Items]
Notes receivable, interest	5.50%

Property and Equipment, Net - S

Property and Equipment, Net - Summary of Property and Equipment for Fixed Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and Equipment	$ 18,843	$ 16,079
Less: accumulated depreciation	(12,319)	(10,669)
Property and Equipment, net of finance leased assets	6,524	5,410
Computer equipment
Property, Plant and Equipment [Line Items]
Property and Equipment	2,101	1,279
Survey equipment
Property, Plant and Equipment [Line Items]
Property and Equipment	5,088	4,625
Vehicles
Property, Plant and Equipment [Line Items]
Property and Equipment	1,032	763
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and Equipment	2,398	1,675
Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property and Equipment	7,727	6,886
Software
Property, Plant and Equipment [Line Items]
Property and Equipment	316	332
Fixed assets pending lease financing
Property, Plant and Equipment [Line Items]
Property and Equipment	$ 181	$ 519

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense for fixed assets	$ 1,600	$ 800
Amortization expense for finance leased assets	$ 6,756	5,154
Amortization expense for capital leased assets		$ 5,200

Property and Equipment, Net -_2

Property and Equipment, Net - Summary of Property and Equipment for Capital Leased Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total:	$ 23,043
Total:		$ 20,933
Less: accumulated amortization on leased assets	(4,463)
Less: accumulated amortization on leased assets		(6,141)
Finance Leased Assets, net	18,580
Finance Leased Assets, net		14,792
Equipment
Property, Plant and Equipment [Line Items]
Total:	16,256
Total:		15,391
Vehicles
Property, Plant and Equipment [Line Items]
Total:	$ 6,787
Total:		$ 5,542

Goodwill - Summary of Goodwill

Goodwill - Summary of Goodwill Resulting From Business Acquisitions (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Goodwill [Roll Forward]
Balance as of December 31, 2021	$ 28,471
Acquisitions	24,739
Balance as of December 31, 2022	$ 53,210

Intangible Assets - Summary of

Intangible Assets - Summary of Total Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets, Net [Abstract]
Accumulated Amortization	$ (4,794)	$ (906)
Net Balance	26,269
Indefinite-Lived Intangible Assets (Excluding Goodwill) [Abstract]
Gross Amount	32,744	13,192
Net Balance	27,950	12,286
Domain name
Indefinite-Lived Intangible Assets (Excluding Goodwill) [Abstract]
Gross Amount	281	281
Licensing rights
Indefinite-Lived Intangible Assets (Excluding Goodwill) [Abstract]
Gross Amount	1,400	400
Customer relationships
Finite-Lived Intangible Assets, Net [Abstract]
Gross Amount	23,595	10,018
Accumulated Amortization	(2,330)	(665)
Net Balance	21,265	9,353
Contract rights
Finite-Lived Intangible Assets, Net [Abstract]
Gross Amount	7,281	2,333
Accumulated Amortization	(2,416)	(224)
Net Balance	4,865	2,109
Leases
Finite-Lived Intangible Assets, Net [Abstract]
Gross Amount	187	160
Accumulated Amortization	(48)	(17)
Net Balance	$ 139	$ 143

Intangible Assets - Additional

Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets [Line Items]
Amortization of intangible assets	$ 3,888	$ 397
Domain name
Intangible Assets [Line Items]
Intangible assets acquired	1,000	1,000
Licensing rights
Intangible Assets [Line Items]
Intangible assets acquired	$ 700	$ 700

Intangible Assets - Summary o_2

Intangible Assets - Summary of Weighted Average Useful Lives of Intangible Assets by Asset Class Used for Straight-line Expense Purposes (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Customer relationships
Finite Lived Intangible Assets [Line Items]
Weighted average useful lives	11 years 11 months 19 days	10 years 3 months 25 days
Contract rights
Finite Lived Intangible Assets [Line Items]
Weighted average useful lives	2 years 5 months 19 days	2 years 10 months 13 days
Leases
Finite Lived Intangible Assets [Line Items]
Weighted average useful lives	8 years 18 days	9 years 2 months 1 day

Intangible Assets - Summary o_3

Intangible Assets - Summary of Future amortization (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Year ending December 31,
2023	$ 4,681
2024	4,034
2025	2,605
2026	2,104
2027	2,027
Thereafter	10,818
Net Balance	$ 26,269

Bank Revolving Line of Credit_2

Bank Revolving Line of Credit and Fixed Credit Facilities - Additional Information (Details)			12 Months Ended
	Aug. 31, 2020	Aug. 31, 2018	Dec. 31, 2022 USD ($) CreditFacility	Dec. 31, 2021 USD ($)	Nov. 11, 2022 USD ($)
Line Of Credit Facility [Line Items]
Debt instrument outstanding amount			$ 27,202,000
Bank of America
Line Of Credit Facility [Line Items]
Line of credit interest expense			$ 43,000	$ 100,000
Bank of America | Term Loan
Line Of Credit Facility [Line Items]
Debt instrument payment terms			thirty-six months
Debt instrument interest rate			3.49%
Debt instrument outstanding amount			$ 100,000	$ 400,000
Bank of America | Notes Payable | Term Loan
Line Of Credit Facility [Line Items]
Debt instrument principal amount			$ 1,000,000
Bank of America | Revolving Credit Facility
Line Of Credit Facility [Line Items]
Number of credit facilities | CreditFacility			1
Line of credit interest rate			8.50%	3.25%
Line of credit outstanding amount			$ 0	$ 0
Line of credit maximum borrowing capacity					$ 50,000,000
Bank of America | Non Revolving Credit Facilities
Line Of Credit Facility [Line Items]
Number of credit facilities | CreditFacility			3
Bank of America | Fixed Line 1
Line Of Credit Facility [Line Items]
Line of credit interest rate			6.30%	2.85%
Line of credit outstanding amount			$ 100,000	$ 300,000
Line of credit remaining borrowing capacity			$ 0
Line of credit frequency of principal payments description		sixty equal monthly installments
Bank of America | Fixed Line 1 | Secured Overnight Financing Rate (SOFR) Simple ARR
Line Of Credit Facility [Line Items]
Line of credit basis spread on variable rate			2%
Bank of America | Fixed Line 1 | Notes Payable
Line Of Credit Facility [Line Items]
Line of credit maximum borrowing capacity			$ 1,000,000
Bank of America | Fixed Line 2
Line Of Credit Facility [Line Items]
Line of credit outstanding amount			500,000	$ 700,000
Line of credit remaining borrowing capacity			0
Line of credit frequency of principal payments description	sixty equal monthly installments
Bank of America | Fixed Line 2 | Notes Payable
Line Of Credit Facility [Line Items]
Line of credit maximum borrowing capacity			$ 1,000,000

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Notes payable	$ 26,444	$ 12,857
Less: current portion	(10,168)	(4,450)
Noncurrent portion	16,276	8,407
Related Parties | Convertible Notes Payable
Debt Instrument [Line Items]
Notes payable	6,675	0
Related Parties | Shareholders
Debt Instrument [Line Items]
Notes payable	11,515	10,771
Discounts on notes payable issued as consideration in acquisitions	(177)	0
Related Parties | Owners of Acquired Entity
Debt Instrument [Line Items]
Notes payable	8,134	450
Discounts on notes payable issued as consideration in acquisitions	(581)	0
Unrelated Third Parties | Purchase of Software
Debt Instrument [Line Items]
Notes payable	55	34
Unrelated Third Parties | Purchase of Intangible Asset
Debt Instrument [Line Items]
Notes payable	50	100
Unrelated Third Parties | Fixed Line
Debt Instrument [Line Items]
Notes payable	$ 773	$ 1,502
Convertible Notes Payable | Convertible Notes Payable | Minimum
Debt Instrument [Line Items]
Debt instrument interest rate	4.75%	4.75%
Convertible Notes Payable | Convertible Notes Payable | Maximum
Debt Instrument [Line Items]
Debt instrument interest rate	7%	7%
Convertible Notes Payable | Shareholders | Minimum
Debt Instrument [Line Items]
Debt instrument interest rate	3.25%	3.25%
Convertible Notes Payable | Shareholders | Maximum
Debt Instrument [Line Items]
Debt instrument interest rate	7.50%	7.50%
Convertible Notes Payable | Owners of Acquired Entity | Minimum
Debt Instrument [Line Items]
Debt instrument interest rate	3.25%	3.25%
Convertible Notes Payable | Owners of Acquired Entity | Maximum
Debt Instrument [Line Items]
Debt instrument interest rate	7%	7%

Notes Payable - Additional Info

Notes Payable - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Notes Payable
Debt Instrument [Line Items]
Interest expense	$ 1	$ 0.2

Notes Payable - Schedule of Fut

Notes Payable - Schedule of Future Principal Payments on Notes Payable (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Long-Term Debt, Fiscal Year Maturity [Abstract]
2023	$ 10,875
2024	8,159
2025	4,830
2026	2,225
2027	1,113
Thereafter	0
Total	$ 27,202

Notes Payable - Convertible Not

Notes Payable - Convertible Notes Payable (Details) - Convertible Notes Payable - USD ($) $ / shares in Units, $ in Millions	Dec. 31, 2022	Aug. 31, 2022	Jul. 31, 2022
Project Design Consultants, LLC
Debt Instrument [Line Items]
Unsubordinated convertible note			$ 4
Promissory note interest rate			4.75%
Price per share (in dollars per share)			$ 14
Number of business days notice to the company			10 years
Anchor Consultants, LLC
Debt Instrument [Line Items]
Unsubordinated convertible note		$ 1.1
Promissory note interest rate		5.50%
Price per share (in dollars per share)		$ 18
Number of business days notice to the company		10 years
H2H Geoscience Engineering, PLLC
Debt Instrument [Line Items]
Unsubordinated convertible note	$ 1.6
Promissory note interest rate	7%
Price per share (in dollars per share)	$ 18
Number of business days notice to the company	10 years

Pension and Post-retirement B_3

Pension and Post-retirement Benefit Obligations - Reconciliations of Changes in Benefit Obligations, Fair Value of Assets and Funded Status (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Change in benefit obligation
Benefit obligation at beginning of year	$ 0
Acquired benefit obligations	5,782
Service cost	34
Interest cost	165
Direct benefit payments	(117)
Actuarial gain	(777)
Benefit obligation at end of year	5,087
Change in plan assets
Fair value of plan assets at beginning of year	0
Employer direct benefit payments	117
Direct benefit payments	(117)
Fair value of plan assets at end of year	0
Reconciliation of funded status:
Fair value of plan assets at end of year	0
Benefit obligation at end of period	5,087
Defined Benefit Plan, Funded (Unfunded) Status of Plan	$ 5,087

Pension and Post-retirement B_4

Pension and Post-retirement Benefit Obligations - Amounts Recognized In Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Postemployment Benefits [Abstract]
Accounts payable and accrued liabilities, current portion	$ (239)
Pension and post-retirement obligation, less current portion	(4,848)	$ 0
Net amount recognized in the balance sheet	$ (5,087)

Pension and Post-retirement B_5

Pension and Post-retirement Benefit Obligations - Reconciliation of Amounts in Consolidated Statements of Equity (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Postemployment Benefits [Abstract]
Other comprehensive income, net of tax	$ 777
Accumulated other comprehensive income	0
Accumulated contributions in excess of net periodic benefit cost	0
Pension and post-retirement adjustments	$ 777

Pension and Post-retirement B_6

Pension and Post-retirement Benefit Obligations - Net Periodic Benefit Costs (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Postemployment Benefits [Abstract]
Service cost	$ 34
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement Of Income Or Comprehensive Income Extensible List Not Disclosed Flag	true
Interest cost	$ 165
Net periodic benefit cost	$ 199

Pension and Post-retirement B_7

Pension and Post-retirement Benefit Obligations - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Postemployment Benefits [Abstract]
Pension and post-retirement adjustments	$ 777,000
Deferred income taxes included in other comprehensive income arising from a change in net prior service cost and net income	200,000
Required minimum contributions for the pension plans	$ 0

Pension and Post-retirement B_8

Pension and Post-retirement Benefit Obligations - Accumulated Benefit Obligations (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Postemployment Benefits [Abstract]
Projected benefit obligation	$ 1,175
Accumulated benefit obligation	1,175
Fair value of plan assets	$ 0

Pension and Post-retirement B_9

Pension and Post-retirement Benefit Obligations - Expected Future Benefit Payments (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Postemployment Benefits [Abstract]
2023	$ 239,000
2024	372,000
2025	257,000
2026	250,000
2027	275,000
Thereafter	$ 1,526,000

Pension and Post-retirement _10

Pension and Post-retirement Benefit Obligations - Weighted Average Assumptions (Details)	Dec. 31, 2022
Postemployment Benefits [Abstract]
Weighted-average assumptions to determine benefit obligations, discount rate	5.51%
Weighted-average assumptions to determine service cost, discount rate	0.0453
Weighted-average assumptions to determine interest on service cost, discount rate	0.0458

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - USD ($)	5 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Aug. 31, 2022
Related Party Transaction [Line Items]
Related party transaction, due from related party	$ 200,000	$ 200,000	$ 300,000
2015 Acquisition
Related Party Transaction [Line Items]
Related party transaction, due to related party	200,000	200,000	200,000
KTA Group Inc.
Related Party Transaction [Line Items]
Related party transaction, due to related party	11,500,000	11,500,000	10,800,000
Administrative, Accounting and Project Management Services
Related Party Transaction [Line Items]
Related Party transaction, cost of service		100,000	100,000
Related party transaction, due from related party	100,000	100,000	100,000
Mr. Bowman, Mr. Bruen and Mr. Hickey | Leesburg Acquisition Partners (LAP)
Related Party Transaction [Line Items]
Back charge payments			28,808
Gregory Bowman
Related Party Transaction [Line Items]
Related party transaction, due from employee	100,000	100,000	100,000
BCG Chantilly, LLC
Related Party Transaction [Line Items]
Related party transaction, due from (to) related party	$ 0	0	0
Rent expense		$ 100,000	100,000
BCG Chantilly, LLC | Mr. Bowman, Mr. Bruen and Mr. Hickey
Related Party Transaction [Line Items]
Ownership percentage	63.60%	63.60%
Bowman Lansdowne Development, LLC
Related Party Transaction [Line Items]
Notes receivable	$ 500,000	$ 500,000	500,000
Maturity date		Jan. 31, 2024
Lansdowne Development Group, LLC
Related Party Transaction [Line Items]
Notes receivable	400,000	$ 400,000	400,000
Maturity date		Jan. 31, 2024
Accounts receivable	100,000	$ 100,000	100,000
Bowman Realty Investments 2010, LLC
Related Party Transaction [Line Items]
Notes receivable	200,000	$ 200,000	200,000
Maturity date		Jan. 31, 2024
Alwington Farm Developers, LLC
Related Party Transaction [Line Items]
Notes receivable	$ 1,200,000	$ 1,200,000	1,200,000
Maturity date		Dec. 31, 2024
MREC Shenandoah VA, LLC | Engineering Services
Related Party Transaction [Line Items]
Related party transaction, amounts invoiced		$ 700,000	700,000
Related Party transaction, payments received		$ 300,000	$ 800,000
MREC Shenandoah VA, LLC | Lake Frederick Holdings, LLC
Related Party Transaction [Line Items]
Ownership percentage	92%	92%
Bowman Realty 2013 | Bowman Lansdowne
Related Party Transaction [Line Items]
Ownership percentage	8%	8%
Mr. Bowman
Related Party Transaction [Line Items]
Related Party transaction, cost of service	$ 51,000
Mr. Bowman | Lake Frederick Holdings, LLC
Related Party Transaction [Line Items]
Ownership percentage	100%	100%
Mr. Bowman | Sunrise Asset Management
Related Party Transaction [Line Items]
Ownership percentage				100%

Income Taxes - Summary of Provi

Income Taxes - Summary of Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current expense (benefit):
Federal	$ 9,655	$ 159
State	4,844	431
Foreign	12	13
Total	14,511	603
Deferred expense (benefit):
Federal	(14,073)	(1,989)
State	(3,707)	(193)
Total	(17,780)	(2,182)
Provision (benefit) for income taxes	$ (3,269)	$ (1,579)

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Research and development credit carryover	$ 0	$ 2,943
Lease liabilities	9,587	1,248
Intangible asset amortization	680	68
Net operating loss	2	2
Bad debt reserve	593	456
Accrued employee related expenses	901	1,237
Capitalized research and development costs	18,670	0
Restricted stock units	1,701	0
Performance stock units	672	71
Acquisition related transaction costs	392	139
Total	33,198	6,164
Deferred tax liabilities:
Fixed asset depreciation	(5,286)	(3,718)
Lease assets	(7,733)	0
Prepaid expenses	(622)	(540)
Section 481(a) adjustment	(4,229)	(5,178)
Goodwill amortization	(1,569)	(1,018)
Deferred tax liabilities	(19,439)	(10,454)
Net deferred tax assets (liabilities)	$ 13,759
Net deferred tax assets (liabilities)		$ (4,290)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Line Items]
Deferred tax assets related to capitalized research expenses, increase	$ 73,000,000
Valuation allowance	$ 0	$ 0
Federal statutory income tax rate	21%	21%
Permanent differences by disallowance of certain executive compensation minimum amount	$ 1,000,000	$ 1,000,000
Penalties and interest related to uncertain tax positions	41,000
Unrecognized tax benefits	716,000	2,269,000	$ 151,000
Tax benefit on annual limitation on deductibility of executive compensation	400,000	0
Impermissible Method in Deducting Stock-Based Compensation Expense for Income Tax Purposes
Income Tax Disclosure [Line Items]
Unrecognized tax benefits		1,900,000
Florida
Income Tax Disclosure [Line Items]
Unrecognized tax benefits		100,000
R&D Credits
Income Tax Disclosure [Line Items]
Unrecognized tax benefits	$ 400,000	200,000
State
Income Tax Disclosure [Line Items]
Operating loss carryforwards		100,000
Federal | R&D Credits
Income Tax Disclosure [Line Items]
Gross tax credit carryforward amount		$ 3,200,000

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Statutory rate	$ 351	$ (269)
State income taxes, net of federal benefit	250	(132)
State income tax rate change	(25)	85
Section 162(m) compensation differences	773	332
Other permanent differences	107	54
Stock compensation	(1,348)	30
Foreign taxes	12	0
Other	1	90
Research & development credit	(3,664)	(1,969)
Uncertain tax positions	274	200
Provision (benefit) for income taxes	$ (3,269)	$ (1,579)

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Beginning Balance and Ending Amounts of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balances at January 1	$ 2,269	$ 151
Additions based on tax positions related to the prior year	396	418
Decreases based on tax positions related to prior year	(1,960)	0
Additions based on tax positions related to the current year	153	1,700
Settlements	(142)	0
Balances at December 31	$ 716	$ 2,269

Employee Stock Purchase and S_3

Employee Stock Purchase and Stock Incentive Plans - Additional Information (Details) - USD ($)		12 Months Ended
	Apr. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options vesting period		5 years
Options granted (in shares)		0	0
Shares granted (in shares)		456,418
Number of unvested stock awards (in shares)		2,284,738
Number of unvested stock awards vesting start date		Jan. 01, 2023
Number of unvested stock awards vesting end date		Dec. 31, 2027
2021 Employee Stock Purchase Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock purchase percentage	15%
Compensation costs		$ 1,000,000
Period prior to last day of offering period	30 days
Bowman Consulting Group Ltd. 2021 Omnibus Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Compensation costs		$ 0	$ 0
Options granted (in shares)		0
Intrinsic value per share of options (in dollars per share)		$ 15.57	$ 14.68
Cash payments received from exercise of options		$ 29,203	$ 100,000
Unrecognized compensation costs		$ 0
Common stock authorized and reserved for issuance (in shares)		3,450,729
Percentage of common stock reserve automatically increases		5%
Bowman Consulting Group Ltd. 2021 Omnibus Equity Incentive Plan | Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options vesting period		2 years
Bowman Consulting Group Ltd. 2021 Omnibus Equity Incentive Plan | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options vesting period		5 years
2021 Executive Officers Long Term Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options vesting period		2 years 10 months 28 days
Shares granted (in shares)		186,587
Bowman Consulting Group Ltd. Stock Bonus Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Compensation costs		$ 13,700,000	$ 7,800,000

Employee Stock Purchase and S_4

Employee Stock Purchase and Stock Incentive Plans - Schedule of Stock Issuance Activity Under Employee Stock Purchase Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Purchase price paid for shares sold	$ 1,378	$ 479
Number of shares sold (in shares)	99,048

Employee Stock Purchase and S_5

Employee Stock Purchase and Stock Incentive Plans - Summary of Status of Stock Options Exercised, Including Substantive Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Number of shares
Outstanding, beginning balance (in shares)	14,927	53,277
Granted (in shares)	0	0
Exercised (in shares)	(4,897)	(38,350)
Expired or cancelled (in shares)	0	0
Outstanding, ending balance (in shares)	10,030	14,927
Weighted Average Exercise Price
Beginning balance (in dollars per share)	$ 5.99	$ 5.87
Granted (in dollars per share)	0	0
Exercised (in dollars per share)	5.97	5.82
Expired or cancelled (in dollars per share)	0	0
Ending balance (in dollars per share)	$ 5.99	$ 5.99

Employee Stock Purchase and S_6

Employee Stock Purchase and Stock Incentive Plans - Summary of Information about Options Outstanding and Exercisable (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement [Abstract]
Exercise Price (in dollars per share)	$ 6.28	$ 6.57
Total Outstanding (in shares)	10,030	14,927	53,277
Weighted Average Remaining Life (Years)	5 years	5 years
Weighted Average Exercise Price (in dollars per share)	$ 5.99	$ 5.99	$ 5.87
Total Exercisable (in shares)	10,030	14,927

Employee Stock Purchase and S_7

Employee Stock Purchase and Stock Incentive Plans - Summary of Activity of Restricted Shares Subject to Forfeiture (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Number of shares
Granted (in shares)	456,418
Vested (in shares)	(2,284,738)
Restricted Shares
Number of shares
Beginning balance (in shares)	2,218,283	702,926
Granted (in shares)	456,418	1,681,028
Vested (in shares)	(824,678)	(156,488)
Cancelled (in shares)	(12,714)	(9,183)
Ending balance (in shares)	1,837,309	2,218,283
Weighted Average Grant Price
Beginning balance (in dollars per share)	$ 13.74	$ 12.80
Granted (in dollars per share)	16.47	14.06
Vested (in dollars per share)	13.92	12.91
Cancelled (in dollars per share)	15.10	13.98
Ending balance (in dollars per share)	$ 14.33	$ 13.74

Employee Stock Purchase and S_8

Employee Stock Purchase and Stock Incentive Plans - Summary of Activity of Performance Stock Units Subject to Forfeiture (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Number of shares
Granted (in shares)	456,418
Vested (in shares)	(2,284,738)
Performance Stock Units
Number of shares
Beginning balance (in shares)	260,842
Granted (in shares)	186,587
Vested (in shares)	0
Cancelled (in shares)	0
Ending balance (in shares)	447,429
Weighted Average Grant Price
Beginning balance (in dollars per share) | $ / shares	$ 13.81
Granted (in dollars per share) | $ / shares	11.76
Vested (in dollars per share) | $ / shares	0
Cancelled (in dollars per share) | $ / shares	0
Ending balance (in dollars per share) | $ / shares	$ 12.95

Employee Stock Purchase and S_9

Employee Stock Purchase and Stock Incentive Plans - Summary of Change in Liability to Common Shares Subject to Repurchase and Associated Non-Cash Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Common Shares Subject To Repurchase [Roll Forward]
Beginning Balance	$ 7	$ 842
Non-cash compensation from ratable vesting	0	41
Non-cash compensation from change in fair value of liability	0	2
Other stock activity, net	(7)	516
Reclassification upon modification	0	(1,394)
Ending balance	$ 0	$ 7

Employee Stock Purchase and _10

Employee Stock Purchase and Stock Incentive Plans - Summary of Future expense of Unvested Awards (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Share-Based Payment Arrangement [Abstract]
2023	$ 13,084
2024	6,983
2025	1,883
2026	258
2027	17
Thereafter	0
Total	$ 22,225

Employee Retirement Plan - Addi

Employee Retirement Plan - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) employee	Dec. 31, 2021 USD ($)
Retirement Benefits [Abstract]
Minimum age of eligible participants | employee	18
Employer contributions | $	$ 3	$ 1.8

Leases - Additional Information

Leases - Additional Information (Details) $ in Millions	Dec. 31, 2022 USD ($)
Lessee, Lease, Description [Line Items]
Bargain purchase price	$ 2.2
Finance lease liability	$ 19.5
Minimum
Lessee, Lease, Description [Line Items]
Capital leases payment terms on lease agreements	30 months
Maximum
Lessee, Lease, Description [Line Items]
Capital leases payment terms on lease agreements	50 months

Leases - Cumulative Effect of C

Leases - Cumulative Effect of Changes (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022	Dec. 31, 2021
Assets:
Prepaid and other current assets	$ 7,068	$ 4,850	$ 4,850
Property and equipment, net	25,104	20,227	20,202
Operating lease, right-of-use assets	30,264	20,790
Liabilities:
Deferred rent, current portion	0	0	724
Deferred rent, less current portion	0	0	4,179
Operating lease obligation, less current portion	6,949	5,701
Operating lease obligation, less current portion	28,087	19,988	0
Finance lease obligation, current portion			5,136
Finance lease obligation, current portion	5,297	5,149
Finance lease obligation, less current portion			10,020
Finance lease obligation, less current portion	14,254	10,035
Equity:
Accumulated deficit	$ (19,796)	(24,801)	$ (24,801)
Accounting Standards Update 2016-02
Assets:
Prepaid and other current assets		0
Property and equipment, net		25
Operating lease, right-of-use assets		20,790
Liabilities:
Deferred rent, current portion		(724)
Deferred rent, less current portion		(4,179)
Operating lease obligation, less current portion		5,701
Operating lease obligation, less current portion		19,988
Finance lease obligation, current portion		13
Finance lease obligation, less current portion		15
Equity:
Accumulated deficit		$ 0

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022	Dec. 31, 2021
Assets:
Operating lease assets	$ 30,264	$ 20,790
Finance lease assets	18,580
Finance Leased Assets, net			$ 14,792
Total lease assets	$ 48,844
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property and equipment, net		Property and equipment, net
Current:
Operating lease liabilities	$ (6,949)	(5,701)
Finance lease liabilities	(5,297)	(5,149)
Finance lease obligation, current portion			$ (5,136)
Total current lease liabilities	(12,246)
Non-Current Liabilities
Operating lease liabilities	(28,087)	(19,988)	0
Finance lease liabilities	(14,254)	$ (10,035)
Capital Lease Obligations, Noncurrent			$ (10,020)
Total non-current lease liabilities	$ (42,341)

Leases - Selected Financial Inf

Leases - Selected Financial Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Amortization of right-of-use assets	$ 8,137	$ 5,799
Short-term and variable lease cost	325	0
Finance lease cost:
Amortization of right-of-use assets	6,756	5,154
Interest on lease liabilities	1,247	603
Total lease cost	16,465	11,556
Cash paid for amounts included in the measurements of lease liabilities:
Operating cash flows from operating leases	105
Financing cash flows from finance leases	6,027
Financing cash flows from finance leases		$ 4,663
Right-of-use assets obtained in exchange for new operating leases	30,133
Right-of-use assets obtained in exchange for new finance leases	$ 829
Weighted average remaining lease term (in years):
Operating leases	5 years 7 months 13 days	0 years
Finance leases	3 years 3 months 10 days	2 years 10 months 28 days
Weighted average discount rates:
Operating leases	7.10%	0%
Finance leases	7.40%	5.20%

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Commitments Under Leases (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Operating Lease
2023	$ 8,745
2024	8,102
2025	7,123
2026	5,563
2027	4,249
Thereafter	8,856
Total lease payments	42,638
Less: Amounts representing interest	(7,602)
Total lease liabilities	35,036
Finance Lease
2023	6,491
2024	5,813
2025	5,590
2026	2,155
2027	0
Thereafter	0
Total lease payments	20,049
Less: Amounts representing interest	(2,710)
Total lease liabilities	$ 17,339