Restricted Investments

9 Months Ended

Jun. 30, 2025

Investments, Debt and Equity Securities [Abstract]

The following is a summary of the Company’s debt securities as of June 30, 2025 and September 30, 2024 (in thousands):


	June 30, 2025
	(unaudited)
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value
U.S. government securities	$	14,192	$	75	$	85	$	14,182
Corporate debt securities	5,282		98		25		5,355
Municipal government securities	1,322		9		28		1,303
Agency backed securities	1,123		12		21		1,114
Total	$	21,919	$	194	$	159	$	21,954


	September 30, 2024
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value
U.S government securities	$	8,332	$	76	$	70	$	8,338
Corporate debt securities	6,781		162		71		6,872
Municipal government securities	1,618		16		36		1,598
Other debt securities	1,255		2		45		1,212
Total	$	17,986	$	256	$	222	$	18,020

The amortized cost and fair value of debt securities classified as available for sale by contractual maturity, as of June 30, 2025, are as follows (unaudited, in thousands):


	Amortized Cost		Fair Value
Due within one year	$	2,798	$	2,794
Due after one year through three years	6,176		6,165
Due after three years	12,945		12,995
Total	$	21,919	$	21,954

Construction Partners, Inc. 10-Q