Energy Services of America CORP

Under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934) as of the end of the period covered by this report. Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were effective to ensure that information required to be disclosed in the reports that Energy Services of America Corporation files or submits under the Securities Exchange Act of 1934, is (1) recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms, and (2) accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

There has been no change in Energy Services of America Corporation’s internal control over financial reporting during Energy Services of America Corporation’s first quarter of fiscal year 2025 that has materially affected, or is reasonably likely to materially affect, Energy Services of America Corporation’s internal control over financial reporting.

On December 2, 2024, The Company’s newly formed wholly owned subsidiary, Tribute Contracting & Consultants, Inc., acquired substantially all the assets of Tribute Contracting & Consultants, LLC. When a public company acquires another business, there is typically a one-year grace period before the acquired company needs to fully comply with Sarbanes-Oxley (SOX) regulations. This allows time to assess in the internal controls of the acquired company and integrate it into the acquiring company’s SOX compliance program.