COMFORT SYSTEMS USA INC·4

Apr 3, 3:15 PM ET

Eslicker Rachel R. 4

Research Summary

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Comfort Systems (FIX) SVP Rachel Eslicker Forfeits 99 RSUs for Taxes

What Happened
Rachel R. Eslicker, SVP & General Counsel of Comfort Systems USA, forfeited a total of 99 vested restricted stock units (RSUs) on April 1, 2026 to satisfy tax withholding obligations. The company withheld 31 shares ( $1,429.60 each, $44,317 ), 25 shares ( $1,429.60 each, $35,740 ), and 43 shares ( $1,429.60 each, $61,473 ), for a combined value of approximately $141,530. This was a tax-withholding/forfeiture transaction (code F), not an open-market sale or a cash purchase.

Key Details

  • Transaction date: April 1, 2026; Form 4 filed April 3, 2026 (appears timely).
  • Price used for valuation/withholding: $1,429.60 per share (average of the high and low on April 1, 2026).
  • Breakdown: 31 shares ($44,317), 25 shares ($35,740), 43 shares ($61,473); total 99 shares, ~$141,530.
  • Shares owned after transaction: not specified in the filing.
  • Footnotes: forfeitures relate to RSUs that vested on April 1, 2026 and correspond to vesting tranches from grants dated March 21, 2023; March 20, 2024; and March 19, 2025. Price basis per footnote is the average high/low on April 1, 2026.
  • Transaction code F indicates shares were withheld or forfeited to cover tax liabilities (withholding), not a market sale.

Context
Forfeiting or withholding vested RSU shares to cover taxes is routine and administrative — the company retains shares to satisfy withholding obligations rather than the insider selling shares on the open market. These transactions generally do not signal an insider’s decision to buy or sell stock for investment reasons.