grepcent / static financial knowledge base

Informational only - not investment advice.

EVI INDUSTRIES, INC. (EVI)

CIK: 0000065312. SIC: 7200 Services-Personal Services. Latest 10-K as of: 2025-09-11.

SIC breadcrumb: Services > SIC Major Group 72 > SIC 7200 Services-Personal Services

SEC company page: https://www.sec.gov/edgar/browse/?CIK=65312. Latest filing source: 0002077096-25-000107.

Selected Fundamentals

MetricValueUnitFYFiled
Revenue389,830,000USD20252025-09-11
Net income7,498,000USD20252025-09-11
Assets307,028,000USD20252025-09-11

Financials

Annual standardized facts from SEC companyfacts as of latest extracted filing date 2025-09-11. Source: https://data.sec.gov/api/xbrl/companyfacts/CIK0000065312.json. Derived margins, ratios, and free cash flow are computed from the extracted annual SEC facts.

Flow metrics use full-year FY periods from 10-K/10-K/A filings; balance-sheet metrics use FY-end instants. Free cash flow = operating cash flow - capital expenditures. Missing metrics are omitted rather than fabricated.

Metric20122013201420152016201720182019202020212022202320242025
Revenue36,016,00093,978,000150,007,000228,318,000235,802,000242,005,000267,316,000354,173,000353,563,000389,830,000
Net income1,740,0003,167,0003,966,0003,743,000775,0008,384,0004,095,0009,719,0005,646,0007,498,000
Operating income2,791,0005,350,0006,934,0007,005,0002,780,0003,246,0006,389,00016,506,00011,628,00013,768,000
Gross profit8,212,00020,339,00036,506,00052,698,00055,207,00059,840,00073,707,000103,683,000105,253,000118,348,000
Diluted EPS0.250.310.330.290.060.610.290.670.370.49
Operating cash flow1,441,0002,590,00011,345,000-8,725,00023,066,00013,694,000-1,898,000940,00032,652,00021,265,000
Dividends paid351,6874,220,2382,813,4941,406,7461,407,0001,040,0001,403,0001,619,0004,071,0004,593,000
Share buybacks707,000728,000573,000853,000205,000125,0001,244,000716,000
Assets10,161,00057,135,00095,474,000154,485,000160,718,000177,850,000230,768,000253,847,000230,659,000307,028,000
Liabilities5,072,00024,911,00038,443,00072,983,00072,892,00071,110,000113,089,000122,891,00094,053,000163,551,000
Stockholders' equity5,089,00032,224,00057,031,00077,262,00087,826,000106,740,000117,679,000130,956,000136,606,000143,477,000
Cash and cash equivalents3,909,0003,942,000727,0001,330,0005,038,0006,057,0003,974,0005,921,0004,558,0008,852,000

Ratios

ROE and ROA use period-end equity/assets. Liabilities / equity uses total liabilities divided by stockholders' equity. Current ratio uses current assets divided by current liabilities when both are reported.

Metric20122013201420152016201720182019202020212022202320242025
Net margin4.83%3.37%2.64%1.64%0.33%3.46%1.53%2.74%1.60%1.92%
Operating margin7.75%5.69%4.62%3.07%1.18%1.34%2.39%4.66%3.29%3.53%
Return on equity34.19%9.83%6.95%4.84%0.88%7.85%3.48%7.42%4.13%5.23%
Return on assets17.12%5.54%4.15%2.42%0.48%4.71%1.77%3.83%2.45%2.44%
Liabilities / equity1.000.770.670.940.830.670.960.940.691.14
Current ratio1.951.121.252.211.521.321.411.641.461.53

Financial Charts

Quarterly

Quarterly standardized facts from SEC companyfacts as of latest extracted filing date 2026-05-11. Source: https://data.sec.gov/api/xbrl/companyfacts/CIK0000065312.json.

Flow metrics use discrete quarter-length periods from 10-Q/10-Q/A filings. Q4 revenue and net income are derived only when annual FY and nine-month YTD facts exist for the same fiscal year; derived Q4 values are labeled. EPS Q4 is not derived.

QuarterEnd DateRevenueNet IncomeDiluted EPSMethod
2023-Q12022-09-300.20reported discrete quarter
2023-Q22022-12-310.15reported discrete quarter
2023-Q32023-03-310.19reported discrete quarter
2023-Q42023-06-301,898,000derived Q4 = FY annual - nine-month YTD
2024-Q12023-09-301,282,0000.09reported discrete quarter
2024-Q22023-12-311,341,0000.09reported discrete quarter
2024-Q32024-03-31956,0000.06reported discrete quarter
2024-Q42024-06-302,067,000derived Q4 = FY annual - nine-month YTD
2025-Q12024-09-303,231,0000.21reported discrete quarter
2025-Q22024-12-311,129,0000.07reported discrete quarter
2025-Q32025-03-311,041,0000.07reported discrete quarter
2025-Q42025-06-302,097,000derived Q4 = FY annual - nine-month YTD
2026-Q12025-09-301,847,0000.11reported discrete quarter
2026-Q22025-12-31115,294,0002,370,0000.15reported discrete quarter
2026-Q32026-03-31101,134,000753,0000.05reported discrete quarter

Quarterly Charts

Macro Cross-References

Latest quarter (10-Q)

Latest 10-Q source: 0001437749-26-016124.

Extracted structurally from real Item 2 body heading to real Item 3/4 boundary. Confidence: high. Filing date: 2026-05-11. Report date: 2026-03-31.

Item 2.

Management’s Discussion and Analysis of Financial Conditions and Results of Operations.

Forward Looking Statements

Certain statements in this Quarterly Report on Form 10-Q are “forward looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. When used in this Quarterly Report on Form 10-Q, words such as “may,” “should,” “could,” “seek,” “believe,” “expect,” “anticipate,” “estimate,” “project,” “intend,” “strategy” and similar expressions are intended to identify forward looking statements. Forward looking statements may relate to, among other things, events, conditions and trends that may affect the future plans, operations, business, strategies, operating results, financial position and prospects of the Company. Forward looking statements are subject to a number of known and unknown risks and uncertainties that may cause actual results, trends, performance or achievements of the Company, or industry trends and results, to differ materially from the future results, trends, performance or achievements expressed or implied by such forward looking statements. These risks and uncertainties include, among others, those associated with: general economic and business conditions in the United States and other countries where the Company operates or where the Company’s customers or suppliers are located; economic uncertainty, including as it relates to governmental measures such as tariffs, legislation and judicial decisions with respect thereto, and their effect on global trading markets, the availability and pricing of products, credit markets, industry conditions, economic conditions generally or otherwise on the Company and its business, costs and results; industry conditions and trends; credit market volatility; risks related to supply chain delays and disruptions and their impact on the Company’s business and results, including the Company’s ability to deliver products and services to its customers on a timely basis; risks relating to inflation, and other price increases (including due to the imposition of tariffs), and their impact on the Company’s business, costs and results (including that, if desired, the Company may not be able to successfully increase the price of its products and services to offset such costs, in whole or in part, and that price increases may result in reduced demand for the Company’s products and services); risks related to labor shortages and increases in the costs of labor, and the impact thereof on the Company, including its ability to deliver products, provide services or otherwise meet customers’ expectations; risks related to interest rate increases, including the impact thereof on the cost of the Company’s indebtedness and the Company’s ability to raise capital if deemed necessary or advisable; risks associated with international relations and international hostilities, including any escalation or worsening thereof, and their impact on economic conditions; the Company’s ability to implement its business and growth strategies and plans, including changes thereto; risks and uncertainties associated with the Company’s “buy-and-build” growth strategy, including, without limitation, that the Company may not be successful in identifying or consummating acquisitions or other strategic transactions, integration risks, risks related to indebtedness incurred by the Company in connection with the financing of acquisitions and other strategic transactions, dilution experienced by the Company’s existing stockholders as a result of the issuance of shares of the Company’s common stock in connection with acquisitions or other strategic transactions (or for other purposes), risks related to the business, operations and prospects of acquired businesses, risks that suppliers of the acquired business may not consent to the transaction or otherwise continue its relationship with the acquired business following the transaction and the impact that the loss of any such supplier may have on the results of the Company and the acquired business, risks that the Company’s goals or expectations with respect to acquisitions and other strategic transactions may not be met, and risks related to the accounting for acquisitions; risks relating to the impact of pricing concessions and other measures which the Company may take from time to time in connection with its expansion efforts and pursuit of market share growth, including that they may not be successful and may adversely impact the Company’s gross margin and other financial results; technology changes; competition, including the Company’s ability to compete effectively and the impact that competition may have on the Company and its results, including the prices which the Company may charge for its products and services and on the Company’s profit margins, and competition for qualified employees; to the extent applicable, risks relating to the Company’s ability to enter into and compete effectively in new industries, as well as risks and trends related to those industries; risks relating to the Company’s relationships with its principal suppliers and customers, including the impact of the loss of any such relationship; risks that equipment sales may not result in the ancillary benefits anticipated, including that they may not lead to increases in customers (or a stronger relationship with customers) or higher gross margin sales of parts, accessories, supplies, and technical services related to the equipment, and the risk that the benefit of lower gross margin equipment sales under longer-term contracts will not outweigh the possible short-term impact to gross margin; the risk that the Company’s service operations may not expand; risks related to the Company’s indebtedness; the availability, terms and deployment of debt and equity capital if needed for expansion or otherwise; risks of cybersecurity threats or incidents, including the potential misappropriation or use of assets or confidential information, corruption of data or operational disruptions; changes in, or the failure to comply with, government regulation, including environmental regulations; litigation risks, including the costs of defending litigation and the impact of any adverse ruling; the availability and cost of inventory purchased by the Company, and the risk that inventory management initiatives may not be successful; the relative value of the United States dollar to currencies in the countries in which the Company’s customers, suppliers and competitors are located, including, in particular, that a weaker U.S. dollar would result in increased costs, which in turn would negatively affect the Company’s operating results; risks relating to the recognition of revenue, including the amount and timing thereof (including potential delays resulting from, among other circumstances, delays in installation (including due to delays in construction or the preparation of the customer’s facilities) or in receiving required supplies) and that orders in the Company’s backlog may not be fulfilled as or when expected; risks related to the adoption of new accounting standards and their impact on the Company’s financial statements and results; risks that the Company’s decentralized operating model, and that product, end-user and geographic diversity, may not result in the benefits anticipated and may change over time; risks related to organic growth initiatives and market share and other growth strategies, including that they may not result in the benefits anticipated; risks that investments, initiatives and expenses, including, without limitation, investments in acquired businesses and modernization initiatives, expenses associated with the Company’s implementation of its enterprise resource planning system and field service platform, and other investments, initiatives and expenses, may not result in the benefits anticipated; the Company’s exposure with respect to its cash balances in depositary accounts in excess of the $250,000 in maximum Federal Deposit Insurance Corporation (“FDIC“) insurance coverage; dividends may not be paid in the future; and other economic, competitive, governmental, technological and other risks and factors discussed in the Company’s filings with the Securities and Exchange Commission (the “SEC”), including, without limitation, in the “Risk Factors” section of the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2025. Many of these risks and factors are beyond the Company’s control. Further, past performance and perceived trends may not be indicative of future results. The Company cautions that the foregoing factors are not exclusive. The reader should not place undue reliance on any forward-looking statement, which speaks only as of the date made. The Company does not undertake to, and specifically disclaims any obligation to, update, revise or supplement any forward-looking statement, whether as a result of changes in circumstances, new information, subsequent events or otherwise, except as may be required by law.

24

Table of Contents

Company Overview

EVI Industries, Inc., through its wholly-owned subsidiaries (collectively, the “Company”), is a value-added distributor, and provides advisory and technical services. Through its vast sales organization, the Company provides its customers with planning, designing, and consulting services related to their commercial laundry operations. The Company sells and/or leases its customers commercial laundry equipment, specializing in washing, drying, finishing, material handling, water heating, power generation, and water reuse applications. In support of the suite of products it offers, the Company sells related parts and accessories. Additionally, through the Company’s robust network of commercial laundry technicians, the Company provides its customers with installation, maintenance, and repair services.

The Company’s customers include government, institutional, industrial, commercial and retail customers. Product purchases made by customers range from parts and accessories, to single or multiple units of equipment, to large complex systems. The Company also provides its customers with the services described above.

The Company’s operating expenses consist primarily of (a) selling, general and administrative expenses, which are comprised primarily of salaries, and commissions and marketing expenses that are variable and correlate to changes in sales, (b) expenses related to the operation of warehouse facilities, including a fleet of installation and service vehicles, and facility rent, which are payable mostly under non-cancelable operating leases, and (c) operating expenses at the parent company, including compensation expenses, fees for professional services, other expenses associated with being a public company, and expenses in furtherance of the Company’s growth strategy and initiatives.

Growth Strategy

In addition to its pursuit of organic growth initiatives, the Company’s growth strategy includes a “buy-and-build” growth strategy. The “buy” component of the strategy includes the consideration and pursuit of acquisitions and other strategic transactions which management believes would complement the Company’s existing business or otherwise offer growth opportunities for, or benefit, the Company. The “build” component of the strategy involves implementing a growth culture at acquired businesses based on the exchange of ideas and business concepts as well as through certain initiatives, which may include investments in additional sales and service personnel, new product lines, enhanced service operations and capabilities, new and improved facilities, and advanced technologies. As described in greater detail in Note 4 to the unaudited condensed consolidated financial statements included in Item 1 of this Quarterly Report on Form 10-Q, as of the date of this filing, the Company has completed two acquisitions during the fisca

[Excerpt truncated for page length; source filing is linked above.]

Latest 10-K MD&A

Extracted from Item 7 to the first post-MD&A boundary after HTML sanitization. Confidence: high. Filing date: 2025-09-11. Report date: 2025-06-30.

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

General

The following discussion should
be read in conjunction with the Company’s Consolidated Financial Statements and notes thereto contained in Item 8 of this Report.
See also “Cautionary Note Regarding Forward Looking Statements” preceding Part I, Item 1 of this Report.

Overview

The Company, through its wholly-owned
subsidiaries, is a value-added distributor, and provides advisory and technical services. Through its vast sales organization, the Company
provides its customers with planning, designing, and consulting services related to their commercial laundry operations. The Company sells
and/or leases its customers commercial laundry equipment, specializing in washing, drying, finishing, material handling, water heating,
power generation, and water reuse applications. In support of the suite of products it offers, the Company sells related parts and accessories.
Additionally, through the Company’s robust network of commercial laundry technicians, the Company provides its customers with installation,
maintenance, and repair services.

The Company’s customers
include government, institutional, industrial, commercial and retail customers. Product purchases made by customers range from parts and
accessories, to single or multiple units of equipment, to large complex systems. The Company also provides its customers with the services
described above.

The Company’s growth strategy
includes the pursuit of organic growth initiatives and a “buy-and-build” growth strategy. The Company’s “buy-and-build”
growth strategy includes (i) the consideration and pursuit of acquisitions and other strategic transactions which management believes
may complement the Company’s existing business or otherwise offer growth opportunities for, or benefit, the Company and (ii) the
implementation of a growth culture at acquired businesses based on the exchange of ideas and business concepts among the management teams
of the Company and the acquired businesses as well as through certain additional initiatives, which may include investments in additional
sales and service personnel, new product lines, enhanced service operations and capabilities, new and improved facilities, and advanced
technologies. See “Buy-and-Build Growth Strategy” below for information regarding business acquisitions consummated during
the fiscal year ended June 30, 2024 (“fiscal 2024”) and the fiscal year ended June 30, 2025 (“fiscal 2025”), as
well as an acquisition consummated subsequent to fiscal 2025 year-end.

The Company reports its results
of operations through a single operating and reportable segment.

26

Total revenues for fiscal 2025
increased by 10% compared to fiscal 2024. The increase was attributable to revenues generated by businesses acquired by the Company during
fiscal 2025 as well as price increases established throughout the Company’s product lines and service offerings aimed at maintaining
or increasing margins to cover incremental product and operating cost increases.

Net income for fiscal 2025 increased
by 33% from fiscal 2024. The increase in net income was primarily attributable to increases in revenue (as described above) and gross
margin, partially offset by increases in selling, general, and administrative expenses.

The Company’s operating
expenses consist primarily of (a) selling, general and administrative expenses, primarily salaries, and commissions and marketing expenses
that are variable and correlate to changes in sales, (b) expenses related to the operation of warehouse facilities, including a fleet
of installation and service vehicles, and facility rent, which are payable mostly under non-cancelable operating leases, and (c) operating
expenses at the parent company, including compensation expenses, fees for professional services, expenses associated with being a public
company and investments and other expenses in furtherance of the Company’s “buy-and-build” growth strategy and other
growth and optimization initiatives.

Buy-and Build Growth Strategy

The Company’s acquisitions
under its “buy-and-build” growth strategy described above during fiscal 2024 and fiscal 2025 were as follows:

During fiscal 2024, the Company
acquired Pennsylvania-based ALVF, Inc. (d/b/a ALCO Washer Center) and Texas-based Signature Services Corporation (d/b/a Ed Brown Distributors).
The total consideration for these transactions consisted of $2.0 million in cash and the issuance of 8,621 shares of the Company’s
common stock.

During fiscal 2025, the Company
acquired Florida-based Laundry Pro of Florida, Inc., Indiana-based O’Dell Equipment & Supply, Inc., Illinois-based Haiges Machinery,
Inc., and Wisconsin-based Girbau North America, Inc. The total consideration for these transactions was $51.0 million, consisting of $50.6
million in cash, net of cash acquired, $4.2 million in amounts payable to a seller as of June 30, 2025 related to post-closing working
capital adjustments, and the settlement of acquirer receivables of $3.8 million.

The acquired companies generally
distribute commercial, industrial, and vended laundry products and provide installation and maintenance services to the new and replacement
segments of the commercial, industrial and vended laundry industry. Acquisitions are generally effected by the Company through an existing
or newly-formed subsidiary which acquires (whether by an asset purchase, stock purchase or merger) and operates the acquired business
following the transaction. The Company, indirectly through its subsidiary, also assumes certain of the liabilities of the acquired business.
The financial position, including assets and liabilities, and results of operations of the acquired businesses following the respective
closing dates of the acquisitions are included in the Company’s consolidated financial statements.

In addition to the foregoing,
on August 1, 2025, the Company acquired New York-based ASN Laundry Group for total consideration of $0.6 million in cash. The financial
position, including assets and liabilities, and results of operations of ASN Laundry Group following the August 1, 2025 closing date of

27

the acquisition will be included in the Company’s consolidated financial statements commencing in the quarter ending September 30,
2025.

See Note 3 to the Consolidated
Financial Statements included in Item 8 of this Report for additional information about the acquisitions described above.

Consolidated Financial Condition

The Company’s total assets
increased from $230.7 million at June 30, 2024 to $307.0 million at June 30, 2025. The increase in total assets was primarily attributable
to the assets of the businesses acquired during fiscal 2025, including accounts receivable, inventory, intangible assets, and goodwill.
The Company’s total liabilities increased from $94.1 million at June 30, 2024 to $163.6 million at June 30, 2025, primarily due
to increases in payables related to acquired businesses and long-term debt used to acquire such businesses.

Liquidity and Capital Resources

The Company had approximately
$8.9 million of cash at June 30, 2025 compared to $4.6 million of cash at June 30, 2024. The increase in cash was primarily due to cash
generated from operations and borrowings on the Company’s credit facility, offset in part by cash consideration paid in connection
with the Company’s business acquisitions during fiscal 2025 and capital expenditures, as well the timing of optional payments on
the Company’s credit facility. The Company’s primary sources of cash are sales of products and services, and borrowings under
its credit facility. The Company’s primary uses of cash are purchases of the products sold by the Company, employee related costs,
and the cash consideration paid in connection with business acquisitions.

The following table summarizes
the Company’s Consolidated Statements of Cash Flows (in thousands):

Fiscal Year Ended June 30,

Net cash provided (used) by:

2025

2024

Operating activities

$

21,265

$

32,652

Investing activities

$

(51,786

)

$

(6,816

)

Financing activities

$

34,815

$

(27,199

)

For fiscal 2025, operating activities
provided cash of approximately $21.3 million compared to cash provided by operating activities of approximately $32.7 million in fiscal
2024. The $11.4 million decrease in cash provided by operating activities was primarily attributable to an increase in accounts receivable, offset in part by increases in accounts payable, accrued expenses, and net income.

Investing activities used cash
of approximately $51.8 million during fiscal 2025 compared to approximately $6.8 million in fiscal 2024. The $45.0 million increase in
cash used by investing activities is due primarily to a greater amount of cash consideration paid in connection with business acquisitions
in fiscal 2025 as compared to fiscal 2024.

Financing activities provided
cash of approximately $34.8 million in fiscal 2025 compared to cash used by financing activities of approximately $27.2 million in fiscal
2024. The $62.0 million increase in

28

cash provided by financing activities
was attributable primarily to borrowings under the Company’s credit facility to fund the Company’s acquisitions in fiscal
2025.

The Company is party, as borrower,
to a syndicated credit agreement (the “Credit Agreement”). Prior to the amendment described below, the agreement allowed for
borrowings in the maximum aggregate principal amount of up to $100 million, with an accordion feature to increase the revolving credit
facility by up to $40 million for a total of $140 million. On March 26, 2025, the Company amended the Credit Agreement to increase the
maximum aggregate principal amount from $100 million to $150 million and increase the accordion feature from $40 million to $50 million,
for a total of $200 million. A portion of the revolving credit facility is available for swingline loans and for the issuance of standby
letters of credit. The amendment increased the sublimit for swingline loans from $5 million to $7.5 million and the sublimit for standby
letters of credit from $10 million to $15 million. In addition, as part of the amendment, the maturity date of the Credit Agreement was
extended from May 6, 2027 to March 26, 2030. As of June 30, 2025, $56.1 million was available to borrow under the revolving credit facility.

Pursuant to the terms of the Credit
Agreement, in connection with the discontinuation of the Bloomberg Short-Term Bank Yield Index rate (the “BSBY rate”), during
October 2024, the BSBY rate was replaced as the reference rate under the Credit Agreement by the Secured Overnight Financing Rate (“SOFR”)
plus a SOFR adjustment ranging from a minimum of 0.11% to a maximum of 0.43%. As a result, borrowings (other than swingline loans) under
the Credit Agreement bear interest, at a rate, at the Company’s election at the time of borrowing, equal to (a) SOFR plus 0.11%
to 0.43%, plus an additional adjustment margin that ranges between 1.25% and 1.75% depending on the Company’s consolidated leverage
ratio, which is a ratio of consolidated funded indebtedness to consolidated earnings before interest, taxes, depreciation and amortization
(EBITDA) (the “Consolidated Leverage Ratio”) or (b) the highest of (i) prime, (ii) the federal funds rate plus 50 basis points,
and (iii) SOFR plus 100 basis points (such highest rate, the “Base Rate”), plus a margin that ranges between 0.25% and 0.75%
depending on the Consolidated Leverage Ratio. Swingline loans generally bear interest at the Base Rate plus a margin that ranges between
0.25% and 0.75% depending on the Consolidated Leverage Ratio.

The Credit Agreement contains
certain covenants, including financial covenants requiring the Company to comply with maximum leverage ratios and minimum interest coverage
ratios. The Credit Agreement also contains other provisions which may restrict the Company’s ability to, among other things, dispose
of or acquire assets or businesses, incur additional indebtedness, make certain investments and capital expenditures, pay dividends, repurchase
shares and enter into transactions with affiliates. As of June 30, 2025, the Company was in compliance with its covenants under the Credit
Agreement.

The obligations of the Company
under the Credit Agreement are collateralized by substantially all of the assets of the Company and certain of its subsidiaries, and are
guaranteed, jointly and severally, by certain of the Company’s subsidiaries.

The Company believes that its
existing cash, anticipated cash from operations and funds available under the Company’s Credit Agreement will be sufficient to
fund its operations and anticipated capital expenditures for at least the next twelve months from the filing of this Report, and the
foreseeable future thereafter. The Company may also seek to raise funds through the issuance of equity and/or debt securities or the
incurrence of additional secured or unsecured indebtedness, including in connection with acquisitions or other transactions pursued by
the Company as part of its “buy-and-build” growth strategy.

29

Off-Balance Sheet Financing

As of June 30, 2025, the Company
had no off-balance sheet financing arrangements within the meaning of Item 303(a)(4) of Regulation S-K.

Results of Operations

Revenues

Revenues for fiscal 2025 increased
by approximately $36.3 million (10%) from fiscal 2024. The increase was primarily attributable to revenues generated by businesses acquired
by the Company during fiscal 2025 as well as price increases established throughout the Company’s product lines and service offerings
aimed at maintaining or increasing margins to cover incremental product and operating cost increases.

Cost of Sales and Selling,
General and Administrative Expenses

Fiscal Year Ended

June 30,

2025

2024

As a percentage of revenues:

Cost of sales, net

69.6

%

70.2

%

As a percentage of revenues:

Selling, general and administrative expenses

26.8

%

26.5

%

Cost of sales, expressed as a
percentage of revenues, decreased to 69.6% in fiscal 2025 from 70.2% in fiscal 2024, representing gross margins of 30.4% in fiscal 2025
and 29.8% in fiscal 2024. The decrease in cost of sales as a percentage of revenues and increase in gross margin were primarily attributable
to favorable changes in product and customer mix. The increase in gross margin is also attributable to the Company’s efforts to
drive higher quality sales opportunities from promoting solution selling as a value-added distributor.

Selling, general and administrative
expenses increased by approximately $11.0 million (12%) in fiscal 2025 compared to fiscal 2024, primarily due to (a) operating expenses
of acquired businesses, including additional operating expenses at the acquired businesses in pursuit of future growth and in connection
with the Company’s optimization initiatives, (b) increases in salary, stock compensation, rent, technology costs, professional fees,
and insurance costs to support the Company’s growth, and (c) depreciation and amortization. As a percentage of revenues, selling,
general and administrative expenses increased to 26.8% in fiscal 2025 from 26.5% in fiscal 2024.

Interest Expense

Interest expense, net remained
flat in fiscal 2025 compared to fiscal 2024 as increases in the average outstanding debt balances were offset by decreases in the effective
interest rate incurred on outstanding borrowings.

30

Provision for Income Taxes

The Company’s effective
income tax rate was 32.0% for fiscal 2025 compared to 36.4% in fiscal 2024. The decrease in the effective income tax rate in fiscal 2025
is attributable to a decrease in the net impact of permanent book-tax differences resulting primarily from nondeductible compensation
and higher net income.

Inflation

Inflation did not have a significant
effect on the Company’s results during fiscal 2025 or fiscal 2024. However, the Company faces risks relating to inflation, including
the current inflationary trend, and other price increases (including due to the imposition of tariffs), which may have an adverse impact
on the market for the Company’s products and services, including that there is no assurance that the Company will be able to effectively
increase the price of its products and services to offset increased costs.

Transactions with Related Parties

Certain of the Company’s
subsidiaries lease warehouse and office space from one or more of the principals (or former principals) of the Company or its subsidiaries.
These leases include the following:

On October 10, 2016, the Company’s
wholly-owned subsidiary, Western State Design, entered into a lease agreement pursuant to which it leases 17,600 square feet of warehouse
and office space from an affiliate of Dennis Mack, a director and employee of the Company, and Tom Marks, Executive Vice President, Business
Development and President of the West Region of the Company. The lease had an initial term of five years and provides for two successive
three-year renewal terms at the option of the Company. The Company exercised its option to renew the lease for the first three-year renewal
term, which commenced in October 2021, and the second three-year renewal term, which commenced in October 2024. Base rent for the first
renewal term was $19,000 per month. Base rent for the second renewal term is $21,000 per month. In addition to base rent, Western State
Design is responsible under the lease for costs related to real estate taxes, utilities, maintenance, repairs and insurance. Payments
under this lease totaled approximately $244,000 and $252,000 during fiscal 2025 and fiscal 2024, respectively.

On November 1, 2018, the Company’s
wholly-owned subsidiary, AAdvantage Laundry Systems, entered into a lease agreement pursuant to which it leases warehouse and office space
from an affiliate of Mike Zuffinetti, former Chief Executive Officer of AAdvantage. Pursuant to the lease agreement, on January 1, 2019,
the lease expanded to cover additional warehouse space. The lease had an initial term of five years and provides for two successive three-year
renewal terms at the option of the Company. The Company exercised its option to renew the lease for the first three-year renewal term,
which commenced in November 2023. Base rent for the initial term was $36,000 per month. Base rent for the first renewal term is $40,000
per month. In addition to base rent, AAdvantage is responsible under the lease for costs related to real estate taxes, utilities, maintenance,
repairs and insurance. Payments under this lease totaled approximately $480,000 and $464,000 during fiscal 2025 and fiscal 2024,
respectively.

On November 3, 2020, the Company’s
wholly-owned subsidiary, Yankee Equipment Systems, entered into a lease agreement pursuant to which it leases a total of 12,500 square
feet of warehouse and office space from an affiliate of Peter Limoncelli, President of Yankee Equipment Systems. The lease had an initial
term of three years and provides for three successive three-year renewal terms at the option of the Company. The Company exercised its
option to renew this lease for the first three-year renewal term, which commenced in November 2023. Base rent for the initial term was
$11,000 per month. Base rent for the first year of the renewal term was $12,500 per month. Base rent for the
second year of the renewal term is $12,750 per month. In addition to base rent, Yankee Equipment Systems is responsible under the lease
for

31

costs related to real estate taxes, utilities, maintenance, repairs and insurance. Payments under this lease totaled approximately
$152,000 and $150,000 during fiscal 2025 and fiscal 2024, respectively.

Critical Accounting Estimates

Use of Estimates

In
connection with the preparation of its financial statements in accordance with generally accepted accounting principles in the United
States of America (“GAAP”), the Company makes estimates and assumptions, including those that affect the reported amounts
of assets and liabilities, contingent assets and liabilities, and the reported amounts of revenues and expenses during the reported periods.
Estimates and assumptions made may not prove to be correct, and actual results may differ from the estimates. The accounting estimates
that the Company has identified as critical to its business operations and to an understanding of the Company’s financial statements
are set forth below. The critical accounting estimates discussed below are not intended to be a comprehensive list of all of the Company’s
accounting policies. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP, with no need
for management’s judgment in their application. There are also areas in which management’s judgment in selecting any available
alternative would not produce a materially different result.

Revenue Recognition

Performance Obligations and Revenue Over Time

Revenue primarily consists of
revenues from the sale or leasing of commercial and industrial laundry and dry cleaning equipment and steam and hot water boilers manufactured
by others; the sale of related replacement parts and accessories; and the provision of installation and maintenance services. The Company
generates revenue primarily from the sale of equipment and parts to customers. Therefore, the majority of the Company’s contracts
are short-term in nature and have a single performance obligation (to deliver products), and the Company’s performance obligation
is satisfied when control of the product is transferred to the customer. Other contracts contain a combination of equipment sales and
services expected to be performed in the near-term, which services are distinct and accounted for as separate performance obligations.
Judgment may be required by management to identify the distinct performance obligations within each contract. Revenue is recognized on
these contracts when control transfers to the Company’s customers via shipment of products or provision of services and the Company
has the right to receive consideration for these products and services. Additionally, from time to time, the Company enters into longer-termed
contracts which provide for the sale of equipment by the Company and the provision by the Company of related installation and construction
services. The installation on these types of contracts is usually completed within six to twelve months. The Company recognizes a portion
of its revenue over time using the cost-to-cost measure of progress, which measures a contract’s progress toward completion based
on the ratio of actual contract costs incurred to date to the Company’s estimated costs at completion adjusted for uninstalled materials,
as necessary.  Significant judgment may be required by management in the cost estimation process for these contracts, which is based
on the knowledge and experience of the Company’s project managers, subcontractors and financial professionals. Changes in job performance
and job conditions are factors that influence estimates of the total contract transaction price, total costs to complete those contracts
and the Company’s revenue recognition.  The determination of the total estimated cost
and progress toward completion requires management to make significant estimates and assumptions. Total estimated costs to complete projects
include various costs such as direct labor, material and subcontract

32

costs. Changes in these estimates can have a significant impact on
the revenue recognized each period. From time to time, the Company also enters into maintenance and service contracts. These longer-term
contracts, maintenance and service contracts have a single performance obligation where revenue is recognized over time using the cost-to-cost
measure of progress, which best depicts the continuous transfer of control of goods or services to the customer.

The Company measures revenue,
including shipping and handling fees charged to customers, as the amount of consideration it expects to be entitled to receive in exchange
for its products or services, net of any taxes collected from customers and subsequently remitted to governmental authorities. Costs associated
with shipping and handling activities performed after the customer obtains control are accounted for as fulfillment costs.

Revenue from products transferred
to customers at a point in time is recognized when obligations under the terms of the contract with the Company’s customer are satisfied,
which generally occurs with the transfer of control upon shipment.

Revenues that are recognized over
time include (i) longer-termed contracts that include an equipment purchase with installation and construction services, (ii) maintenance
contracts, and (iii) service contracts.

Contract Assets and Liabilities

Contract assets and liabilities
are presented in the Company’s consolidated balance sheets. Contract assets consist of unbilled amounts resulting from
sales under longer-term contracts when the cost-to-cost method of revenue recognition is utilized and revenue recognized exceeds the amount
billed to the customer. As noted above, the cost estimation process for these contracts may require significant judgment by management.
The Company typically receives progress payments on sales under longer-term contracts as work progresses, although for some contracts
the Company may be entitled to receive an advance payment. Contract assets also include retainage. Retainage represents a portion of the
contract amount that has been billed, but for which the contract allows the customer to retain a portion of the billed amount (generally,
from 5% to 20% of contract billings) until final contract settlement. Retainage amounts are generally classified as current assets within
the Company’s consolidated balance sheets. Retainage that has been billed, but is not due until completion of performance and acceptance
by customers, is generally expected to be collected within one year. Contract liabilities consist of advanced payments, billings in excess
of costs incurred and deferred revenue.

Goodwill

The Company evaluates goodwill
for impairment annually or more frequently when an event occurs or circumstances change that indicate that the carrying value may not
be recoverable. Goodwill is tested for impairment at the reporting unit level by first performing a qualitative assessment to determine
whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. If the reporting unit does
not pass the qualitative assessment, then the reporting unit's carrying value is compared to its fair value. If the fair value is determined
to be less than the carrying value, a second step is performed to measure the amount of impairment loss. This step compares the current
implied goodwill in the reporting unit to its carrying amount. If the carrying amount of the goodwill exceeds the implied goodwill, an
impairment is recorded for the excess. The identification and measurement of goodwill impairment

33

involves the estimation of the fair value
of the reporting unit and involves uncertainty because management must use judgment in determining appropriate assumptions to be used
in the measurement of fair value. The Company performed its annual impairment test on April 1, 2025 and determined there was no impairment.

Customer Relationships, Tradenames and Other Intangible Assets

Customer relationships, tradenames,
non-competes, and other intangible assets are stated at cost less accumulated amortization. These assets with a finite-life are amortized
on a straight-line basis over the estimated future periods to be benefited (5-10 years). The estimates
of fair value of the Company’s indefinite-lived intangibles are based on information available as of the date of the assessment
and take into account management’s assumptions about expected future cash flows and other valuation techniques. The Company
reviews the recoverability of intangible assets that are amortized based primarily upon an analysis of undiscounted cash flows from the
intangible assets. In the event the expected future cash flows become less than the carrying amount of the assets, an impairment loss
would be recorded in the period the determination is made based on the fair value of the related assets.

Business Combinations

The
determination of the fair value of net assets acquired in a business combination requires estimates and judgments of future cash flow
expectations for the acquired business and the related identifiable tangible and intangible assets. Fair values of net assets acquired
are calculated using expected cash flows and industry-standard valuation techniques. Consideration paid generally consists of cash and,
from time to time, shares of the Company’s common stock.

Due
to the time required to gather and analyze the necessary data for each acquisition, GAAP provides a “measurement period” of
up to one year from the date of acquisition in which to finalize these fair value determinations. During the measurement period, preliminary
fair value estimates may be revised if new information is obtained about the facts and circumstances existing as of the date of the acquisition,
or based on the final net assets and working capital of the acquired business, as prescribed in the applicable purchase agreement. Such
adjustments may result in the recognition of, or an adjustment to the fair values of, acquisition-related assets and liabilities and/or
consideration paid, and are referred to as “measurement period” adjustments. Measurement period adjustments are recorded to
goodwill. Other revisions to fair value estimates, including those relating to facts and circumstances that occur subsequent to the date
of the acquisition, are reflected as income or expense, as appropriate.

Significant
changes in the assumptions or estimates for a particular acquisition or in the underlying acquisition-related valuations, including the
expected profitability or cash flows of an acquired business or assumptions related to the existence or amount of the acquired assets
or assumed liabilities, could result in materially different estimates of the fair value of the net assets acquired in the acquisition,
which could positively or negatively affect the Company’s financial results in future periods.

34

Income Taxes

The Company follows Financial
Accounting Standards Board (“FASB”) ASC Topic 740, “Income Taxes” (“ASC 740”). Under the asset and
liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributed to differences
between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets
and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences
are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is
recognized in income in the period that includes the enactment date. If it is determined that it is more likely than not that some portion
of a deferred tax asset will not be realized, a valuation allowance is recognized.

Significant judgment is required
in developing the Company’s provision for income taxes, deferred tax assets and liabilities, and any valuation allowances that might
be required against the deferred tax assets. Management evaluates the Company’s ability to realize its deferred tax assets on a
quarterly basis and adjusts its valuation allowance when it believes that it is more likely than not that the asset will not be realized.

See Note 10 to the Consolidated
Financial Statements included in Item 8 of this Report for additional information regarding income taxes.

Recently Issued Accounting Guidance

See Note 2 to the Consolidated
Financial Statements included in Item 8 of this Report for a description of Recently Issued Accounting Guidance.