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                                 UNITED STATES                                  
                       SECURITIES AND EXCHANGE COMMISSION                       
                             Washington, D.C. 20549                             
                                                                                
                                      FORM                                      
                                      8-K                                       
                                                                                
                                 CURRENTREPORT                                  
     Pursuantto Section 13 OR 15(d) of The Securities Exchange Act of 1934      
                                                                                
                Date of Report (Date ofearliest event reported)                 
                                 August 2, 2024                                 
                                                                                
                            ComfortSystems USA, Inc.                            
             (Exact name of registrantas specified in its charter)              
                                                                                

          Delaware              1-13011         76-0526487     
(State or other jurisdiction   (Commission     (IRS Employer   
     of incorporation)        File Number)  Identification No.)

                                                                                

            675 Bering Drive                        
                   ,                                
               Suite 400                            
                Houston                     77057   
                   ,                                
                 Texas                              
(Address of principal executive offices)  (Zip Code)

                                                                                
               Registrant's telephone number,including area code                
                                       (                                        
                                      713                                       
                                       )                                        
                                    830-9600                                    
                                                                                
         (Former name or former address, if changedsince last report.)          
                                                                                
Check the appropriate box below if the Form 8-Kfiling is intended to 
simultaneously satisfy the filing obligation of the registrant under any of 
the following provisions:

..
Writtencommunications pursuant to Rule 425 under the Securities Act (17 CFR 
230.425)
..
Solicitingmaterial pursuant to Rule 14a-12 under the Exchange Act (17 CFR 
240.14a-12)
..
Pre-commencementcommunications pursuant to Rule 14d-2(b) under the Exchange 
Act (17 CFR 240.14d-2(b))
..
Pre-commencementcommunications pursuant to Rule 13e-4(c) under the Exchange 
Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:


     Title of each class       Trading Symbol(s)  Name of each exchange on which registered
Common Stock, $0.01 par value         FIX                  New York Stock Exchange         


Indicate by check mark whether the registrantis an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((s)230.405 of this chapter) 
or Rule 12b-2 of theSecurities Exchange Act of 1934 ((s)240.12b-2 of this 
chapter).

Emerging growth company
..

If an emerging growth company, indicate by checkmark if the registrant has 
elected not to use the extended transition period for complying with any new 
or revised financial accountingstandards provided pursuant to Section 13(a) of 
the Exchange Act.
..








ITEM 7.01
Regulation FD Disclosure

OnAugust 2, 2024, Comfort Systems USA, Inc., a Delaware corporation (the 
"Company"),
a leading provider of commercial,industrial and institutional heating, 
ventilation, air conditioning and electrical contracting services, posted to 
the "Investor"section of its Internet website (www.comfortsystemsusa.com) an 
investor presentation slideshow. The Company intends to use this slideshowin 
making presentations to analysts, potential investors, and other interested 
parties.

The information included inthe investor presentation includes financial 
information determined by methods other than in accordance with accounting 
principles generallyaccepted in the United States of America ("GAAP"). The 
Company's management uses these non-GAAP measures in its analysisof the 
Company's performance. The Company believes that the presentation of certain 
non-GAAP measures provides useful supplementalinformation that is essential to 
a proper understanding of the operating results of the Company's core 
businesses. These non-GAAPdisclosures should not be viewed as a substitute for 
operating results determined in accordance with GAAP, nor are they necessarily 
comparableto non-GAAP performance measures that may be presented by other 
companies.

Theinformation in this Form 8-K being furnished under Item 7.01 shall not be 
deemed to be "filed" for the purposes of Section18 of the Securities Exchange 
Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the 
liabilities of suchsection, nor shall such information be deemed incorporated 
by reference in any filing under the Securities Act of 1933, as amended, orthe 
Exchange Act, except as shall be expressly set forth by specific reference in 
such a filing. The investor presentation contains
forward-looking statements within the meaning of applicable securities laws 
and regulations. These statements are based on the Company'sexpectations and 
involve risks and uncertainties that could cause the Company's actual results 
to differ materially from those setforth in the statements. These risks are 
discussed in the Company's filings with the Securities and Exchange 
Commission, includingan extensive discussion of these risks in the Company's 
Annual Report on Form 10-K for the year ended December 31, 2023.

A copy of the presentationis furnished herewith as Exhibit 99.1.

ITEM 9.01 Financial Statements and Exhibits

(d)
Exhibits.


Exhibit                                                                                                Description
 Number                                                                                                           
                                                                                                                  
 99.1                                                                   Investor presentation dated August 2, 2024
  104    Cover Page Interactive Data File (the cover page XBRL tags are embedded within the Inline XBRL document).






                                   SIGNATURES                                   

Pursuant to the requirementsof the Securities Exchange Act of 1934, the 
Registrant has duly caused this report to be signed on its behalf by the 
undersigned hereuntoduly authorized.


     COMFORT SYSTEMS USA, INC.                
                                              
 By: /s/ Laura F. Howell                      
     Laura F. Howell                          
     Senior Vice President and General Counsel


Date://///// August 2, 2024




                                                                    Exhibit 99.1



Quality People. Building Solutions. NYSE: FIX August 2, 2024



SAFE HARBOR Certain statements and information in this presentation may 
constitute forward - looking statements within the meaning of applicab le 
securities laws securities laws and regulations. The words "believe," 
"expect," "anticipate," "plan," "intend," "foresee," "should," "would," "c 
ould," or other similar expressions are intended to identify forward - looking 
statements, which are generally not historic in nature. These forward - looki 
ng statements are based on are based on the current expectations and beliefs 
of Comfort Systems USA, Inc. and its subsidiaries (collectively, the "Compa 
ny" ) concerning future future developments and their effect on the Company. 
While the Company's management believes that these forward - looking statemen 
ts are reasonable as reasonable as and when made, there can be no assurance 
that future developments affecting the Company will be those that it a nti 
cipates, and the the Company's actual results of operations, financial 
condition and liquidity, and the development of the industry in which t he 
Company operates, may differ operates, may differ materially from those made 
in or suggested by the forward - looking statements contained in this 
presentation . In addition, even if our even if our results of operations, 
financial condition and liquidity, and the development of the industry in 
which we operate , a re consistent with the forward - the forward - looking 
statements contained in this presentation, those results or developments may 
not be indicative of our result s or developments in developments in 
subsequent periods. All comments concerning the Company's expectations for 
future revenue and operating resu lts are based on the on the Company's 
forecasts for its existing operations and do not include the potential impact 
of any future acquisitions. Th e C ompany's forward - looking forward - 
looking statements involve significant risks and uncertainties (some of which 
are beyond the Company's control) and assu mptions that could cause could 
cause actual future results to differ materially from the Company's historical 
experience and its present expectations or projections. Important factors that 
could cause actual results to differ materially from those in the forward - 
looking statements include, bu t are not limited to: the limited to: the use 
of incorrect estimates for bidding a fixed - price contract; undertaking 
contractual commitments that exceed t he Company's labor labor resources; 
failing to perform contractual obligations efficiently enough to maintain 
profitability; national or regiona l w eakness in construction activity 
construction activity and economic conditions; rising inflation and 
fluctuations in interest rates; shortages of labor and sp eci alty building 
materials or materials or material increases to the cost thereof; the 
Company's business being negatively affected by health crises or out bre aks 
of disease, such as such as epidemics or pandemics (and related impacts, such 
as supply chain disruptions); financial difficulties affecting proj ect s, 
vendors, customers, or customers, or subcontractors; the Company's backlog 
failing to translate into actual revenue or profits; failure of third par ty 
subcontractors and suppliers to suppliers to complete work as anticipated; 
difficulty in obtaining, or increased costs associated with, bonding and 
insuranc e; impairment to goodwill; errors goodwill; errors in the Company's 
cost - to - cost input method of accounting; the result of competition in the 
Company's markets; t he Company's decentralized management structure; material 
failure to comply with varying state and local laws, regulations or 
requirements ; d ebarment from bidding on bidding on or performing government 
contracts; retention of key management; seasonal fluctuations in the demand 
for mechanica l a nd electrical systems; systems; the imposition of past and 
future liability from environmental, safety, and health regulations including 
the inheren t r isk associated with self - self - insurance; adverse 
litigation results; an increase in our effective tax rate; a material 
information technology failure or a material cyber security breach; security 
breach; risks associated with acquisitions, such as challenges to our ability 
to integrate those companies into our int ernal control environment; our 
environment; our ability to manage growth and geographically - dispersed 
operations; our ability to obtain financing on acceptable terms; extreme 
weather weather conditions (such as storms, droughts, extreme heat or cold, 
wildfires and floods), including as a result of climate c han ge, and any 
resulting resulting regulations or restrictions related thereto; and other 
risks detailed in our reports filed with the Securities and Ex change 
Commission (the "SEC"). (the "SEC"). For additional information regarding 
known material factors that could cause the Company's results to differ from 
its project ed results, please see its please see its filings with the SEC, 
including its Annual Report on Form 10 - K, Quarterly Reports on Form 10 - Q, 
and Current Repor ts on Form 8 - K. Readers are K. Readers are cautioned not 
to place undue reliance on forward - looking statements, which speak only as 
of the date hereof. The Company undertakes no undertakes no obligation to 
publicly update or revise any forward - looking statements after the date they 
are made, whether becau se of new information, information, future events, or 
otherwise. NON - GAAP MEASURES Certain measures in this presentation are not 
measures calculated in accordance with generally accepted accounting 
principles (" GAAP"). They should not be should not be considered a 
replacement for GAAP results. Non - GAAP financial measures appearing in these 
slides are identified in the footnote. See the See the Appendices for a 
reconciliation of these non - GAAP measures to the most comparable GAAP 
financial measures.



COMFORT SYSTEMS USA 2 . Leading national mechanical, electrical and plumbing 
("MEP") installation and service provider . $6.0+ billion yearly revenue . 
17,000+ employees . History of profitable growth . Advantageous mechanical, 
electrical, and modular construction and service portfolio



NATIONAL FOOTPRINT 3 177 locations | 136 cities | 17,000+ employees



MARKET OUTLOOK 4 Strong Markets . Technology - Data Centers and Chip 
Manufacturing . Life Sciences - Pharmaceuticals . Food Processing . 
Manufacturing . Healthcare . EV Battery Trends . Industrial . Re - Shoring . 
Indoor Air Quality . Service . Modular



Mechanical 79% Electrical 21% SEGMENT BREAKDOWN - YTD 2024 5 REVENUE 
Mechanical 75% Electrical 25% GROSS PROFIT YTD 2024 Gross Profit = $661.0M YTD 
2024 Revenue = $3,347.3M



Service Projects 7% Service and Maintenance 9% New Construction 42% Existing 
Construction 24% Modular 18% REVENUE BREAKDOWN - 2024 6 ACTIVITY 2024 Revenue 
= $3.35B Healthcare 8% Education 10% Government 5% Manufacturing 30% 
Technology 31% Office Buildings 6% Other 4% Retail 6% MARKET SECTOR



CONSTRUCTION BACKLOG 7 $763 $948 $1,166 $1,602 $1,511 $2,312 $4,064 $5,157 
$5,772 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 2016 2017 2018 2019 
2020 2021 2022 2023 Q2 2024 ($ in millions)



SERVICE MAINTENANCE BASE 8 $111 $116 $123 $127 $130 $147 $161 $165 $171 $0 $20 
$40 $60 $80 $100 $120 $140 $160 $180 2016 2017 2018 2019 2020 2021 2022 2023 
Q2 2024 ($ in millions)



RECENT FINANCIAL PERFORMANCE 9 THREE MONTHS ENDED SIX MONTHS ENDED ($ in 
millions, except per share information) 6/30/24 6/30/23 6/30/24 6/30/23 
Revenue $1,810.3 $1,296.4 $3,347.3 $2,471.1 Net Income $134.0 $69.5 $230.3 
$126.7 Diluted EPS $3.74 $1.93 $6.43 $3.53 Adjusted EPS (1) $3.74 $1.93 $6.43 
$3.45 Adjusted EBITDA (2) $222.7 $111.6 $392.5 $201.9 Operating Cash Flow 
$189.9 $125.4 $336.4 $252.3 (1) Adjusted EPS is a non - GAAP financial 
measure. Adjusted EPS excludes tax gains. See Appendix II for a GAAP 
reconciliation to Ad justed EPS. (2) Adjusted EBITDA is a non - GAAP financial 
measure. See Appendix I for a GAAP reconciliation to Adjusted EBITDA.



ACCELERATED CASH 10 $723.7 $427.0 $- $100 $200 $300 $400 $500 $600 $700 $800 
TTM 6/30/2024 Operating Cash Flow TTM 6/30/2024 Net Income ($ Millions) - TTM 
operating cash flow far exceeds TTM net income - At 6/30/24, we have a very 
substantial amount of unearned customer cash - Pre - bookings and equipment 
advances will normalize creating cash flow headwind when project costs are 
incurred



FINANCIAL STRENGTH . Positive free cash flow for 25 consecutive years . 
Increased dividend for 12 consecutive years . Debt/TTM EBITDA = 0.13 . $199.4 
M cash at June 30, 2024 . $91.1 M total debt at June 30, 2024 . Debt capacity 
- No borrowings at 6/30/24 - $850M senior credit facility - 2027 maturity 11



12 CAPITAL ALLOCATION ($ in thousands) $82,524 75% $15,839 14% $11,774 11% 
AVERAGE 2007 - 2023 Acquisitions Share Repurchases Dividends



13 CAPITAL RETURNED ($ in thousands) FISCAL PERIODS SHARE REPURCHASES 
DIVIDENDS CAPITAL RETURNED 2015 $8,330 $9,358 $17,688 2016 $13,088 $10,264 
$23,352 2017 $9,007 $10,987 $19,994 2018 $28,533 $12,268 $40,801 2019 $19,550 
$14,543 $34,093 2020 $30,120 $15,499 $45,619 2021 $27,054 $17,384 $44,438 2022 
$38,216 $20,077 $58,293 2023 $21,184 $30,379 $51,563 2024 YTD $11,139 $19,634 
$30,773



MODULAR OFF - SITE CONSTRUCTION 14



Foster a safe, collaborative, and inclusive environment for our employees . 
Recently launched a Diversity, Equity and Inclusion Council, consisting of a 
broad group of internal stakeholders to ensure the Company continually takes 
meaningful steps to remain an inclusive place of business . 100% of 
operational sites have conducted an employee health and safety risk assessment 
and utilize the CAUSE Mapping program and the "5x5" initiative . As part of 
our commitment to employee health and well - being, Comfort Systems USA offers 
all employees and family members in their household access to 24/7 support for 
confidential emotional support, work - life solutions, legal guidance, and 
financial resources Our sustainability goals are embedded in how we operate as 
a business - they are part of our very foundation and core values of being 
safe, honest, respectful, collaborative, and innovative - and we have 
diligently sought to develop transparent disclosures to support our 
sustainability commitments . As a company, we recognize that while our work 
lends itself to sustainable best practices, there is more we can do to create 
a positive impact . We are committed to a continual improvement approach to 
sustainability . PEOPL E PARTNER S PLANE T Be reliable, honest, and innovative 
partners to our customers and suppliers . 100% of all operational sites have 
completed an internal audit/risk assessment concerning business ethics issues 
. Bronze EcoVadis Sustainability Rating achieved in 2023 . Sustainable 
Procurement Policy launched in 2021 . Developed a Supplier Diversity Program 
and launched a Supplier Code of Conduct in 2021 . Developed and implemented a 
Human Rights Policy in 2022 Operate with the intention to positively impact 
the environment through our work and the services we provide to our customers 
. Comfort Systems USA has completed a Greenhouse Gas ("GHG") Inventory 
covering all relevant Scope 1 and 2 emissions across our operations for the 
years 2021, 2022, and 2023, facilitating a deeper analysis and comparative 
data in our 2023 Sustainability Report . Previously, we developed and shared 
sustainable transportation guidelines with all operating companies to utilize 
best practices in fleet management, business travel, route optimization, and 
employee commuting . Performed our first climate risk analysis in 2023 Energy 
Efficiency GHG Emissions Data Privacy/ Cybersecurity Risk Management Employee 
Hiring and Retention Training and Development Worker Health and Safety 
Diversity, Equity, and Inclusion Material Topics Material Topics Material 
Topics SUSTAINABILITY OVERVIEW 15



Time Innovation INNOVATION WITH AN EMPHASIS ON PRODUCTIVITY 2004 - 2014 . 
Early adoption of BIM . Industry - leading prefabrication . Best practice 
sharing across subsidiaries 2014 - Present . Investments in advanced BIM 
technologies . EAS & TAS modular construction . Mobile technology deployment 
in service Future . Pilots of emerging technologies . Partnerships with 
industry leading tech firms . Data analytics to drive business insights 16




17 Be safe Be honest Be respectful Be innovative Be collaborative OUR VALUES



OUR STRENGTH 18 . Consistent free cash flow . Strong Balance Sheet . 
Acquisition record . Attractive geographies . Leading innovation . Profitable 
growth



THANK YOU 19 177 Locations 47 operating companies across America at 177 
locations in 136 cities 17,000+ of the most qualified HVAC and electrical 
contracting personnel in America 17,000+ Employees $6.0+ Billion Approximately 
$6.0+ billion in yearly revenue CONTACT: Julie Shaeff Chief Accounting Officer 
1 - 800 - 723 - 8431 ir@comfortsystemsusa.com www.comfortsystemsusa.com



APPENDIX I - GAAP RECONCILIATION TO ADJUSTED EBITDA 20 Three Months Ended June 
30, Six Months Ended June 30, ($ in thousands) 2024 2023 2024 2023 Net Income 
$134,009 $69,476 $230,328 $126,692 Provision for Income Taxes 35,646 15,726 
62,383 24,335 Other Income, net (119) (44) (236) (45) Changes in the Fair 
Value of Contingent Earn - out Obligations 14,689 3,098 27,180 5,480 Interest 
Expense, net 445 3,826 475 6,505 Gain on Sale of Assets (611) (592) (1,431) 
(1,104) Tax - related SG&A costs - - - 421 Amortization 26,890 11,013 50,803 
21,344 Depreciation 11,790 9,073 23,044 18,260 Adjusted EBITDA $222,739 
$111,576 $392,546 $201,888 Note: The Company defines adjusted earnings before 
interest, taxes, depreciation, and amortization ("Adjusted EBITDA") as ne t i 
ncome, provision for income taxes, other expense (income), net, changes in the 
fair value of contingent earn - out obligations, interest expense (income), 
net, gain on sale of assets, goodwill i mpairment, other one - time expenses 
or gains and depreciation and amortization. Other companies may define 
Adjusted EBITDA differently. Adjusted EBITDA is presented because it is a 
financia l m easure that is frequently requested by third parties. However, 
Adjusted EBITDA is not considered under generally accepted accounting 
principles as a primary measure of an entity's financia l r esults, and 
accordingly, Adjusted EBITDA should not be considered an alternative to 
operating income, net income, or cash flows as determined under generally 
accepted accounting principles an d a s reported by the Company.



APPENDIX II - GAAP RECONCILIATION TO ADJUSTED EPS 21 Three Months Ended June 
30, Six Months Ended June 30, 2024 2023 2024 2023 Diluted Income per Share 
$3.74 $1.93 $6.43 $3.53 Tax Gains Related to Prior Years - - - (0.09) Tax - 
Related SG&A Costs, Net of Tax - - - 0.01 Diluted Income per Share Excluding 
Tax Gains $3.74 $1.93 $6.43 $3.45 Note: Diluted income per share excluding tax 
gains is presented because the Company believes it reflects the results of the 
cor e ongoing operations of the Company, and we believe it is responsive to 
frequent questions we receive from third parties. This measure, however, is 
not considered a primary measure of an entity's fin ancial results under 
generally accepted accounting principles, and accordingly, should not be 
considered an alternative to operating results as determined under generally 
accepted accounting p rin ciples and as reported by the Company.



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