10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q/A

þ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Quarterly Period Ended June 30, 2012

OR

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from                     to                     

Commission File Number 1-13783

Integrated Electrical Services, Inc.

(Exact name of registrant as specified in its charter)

Delaware	76-0542208
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

5433 Westheimer Road, Suite 500, Houston, Texas 77056

(Address of principal executive offices and ZIP code)

Registrant’s telephone number, including area code: (713) 860-1500

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes þ    No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes þ    No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer”, “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer    ¨ Accelerated filer    ¨ Non-accelerated filer    þ Smaller reporting company    ¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ¨    No þ

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes þ    No ¨

On August 13, 2012, there were 14,994,653 shares of common stock outstanding.

Integrated Electrical Services, Inc.

Explanatory Note

The purpose of the Amendment No. 1 on Form 10-Q/A to Integrated Electrical Services, Inc. quarterly report on Form 10-Q for the quarter ended June 30, 2012, filed with the Securities and Exchange Commission on August 13, 2012 (the “Form 10-Q”), is solely to furnish Exhibit 101 to the Form 10-Q in accordance with Rule 405 of Regulation S-T.

No other changes have been made to the Form 10-Q. This Amendment No. 1 speaks as of the original filing date of the Form 10-Q, does not reflect events that may have occurred subsequent to the original filing date and does not modify or update in any way disclosures made in the original Form 10-Q.

Pursuant to rule 406T of Regulation S-T, the interactive data files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Act of 1934, as amended, and otherwise are not subject to liability under those sections.

Item 6. Exhibits

+	3.1	Second Amended and Restated Certificate of Incorporation of Integrated Electrical Services, Inc. (Incorporated by reference to Exhibit 4.1 to the Company’s registration statement on Form S-8 filed on May 12, 2006)
+	3.2	Bylaws of Integrated Electrical Services, Inc. (Incorporated by reference to Exhibit 4.2 to the Company’s registration statement on Form S-8, filed on May 12, 2006)
+	10.1	Credit and Security Agreement dated August 9, 2012
+	10.2	Amendment No 1 to Note Purchase Agreement, dated as of August 9, 2012, by and among Tontine Capital Partners, L.P., Integrated Electrical Services, Inc. and the other borrowers parties thereto.
+	10.3	Amended and Restated Senior Subordinated Note, dated as of August 9, 2012.
+	31.1	Rule 13a-14(a)/15d-14(a) Certification of James M. Lindstrom, Chief Executive Officer(1)
+	31.2	Rule 13a-14(a)/15d-14(a) Certification of Robert W. Lewey, Chief Financial Officer(1)
+	32.1	Section 1350 Certification of James M. Lindstrom, Chief Executive Officer(1)
+	32.2	Section 1350 Certification of Robert W. Lewey, Chief Financial Officer(1)
**	101.INS	XBRL Instance Document
**	101.SCH	XBRL Schema Document
**	101.LAB	XBRL Label Linkbase Document
**	101.PRE	XBRL Presentation Linkbase Document
**	101.DEF	XBRL Definition Linkbase Document
**	101.CAL	XBRL Calculated Linkbase Document

+ Previously filed or furnished as an exhibit to the Integrated Electrical Services, Inc. quarterly report of Form 10–Q for the quarter ended June 30, 2012.

** Filed herewith

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	INTEGRATED ELECTRICAL SERVICES, INC.
Date: August 23, 2012	By:	/s/    ROBERT W. LEWEY
		Robert W. Lewey
		Senior Vice President and Chief Financial Officer

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Stockholders' Equity Stock Valuations (Details) (USD $)	12 Months Ended
	Sep. 30, 2011
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Weighted average value per option granted during the period	$ 2.05
Stock price volatility	69.90%
Risk-free rate of return	1.90%
Option term	10 years 0 months 0 days
Expected life	6 years 0 months 0 days
Forfeiture rate	0.00%

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Commitments And Contingencies (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended		0 Months Ended
	Jun. 30, 2012	Jun. 30, 2012 Ward Transformer Site [Member] respparties	Aug. 07, 2012 TekWorks [Member]	Aug. 05, 2011 TekWorks [Member] respparties	Jun. 30, 2012 Minimum [Member]	Jun. 30, 2012 Maximum [Member]
Site Contingency [Line Items]
Site Contingency, Number of Other Potentially Responsible Parties, commenced clean up work		4
Loss Contingency, Number of Defendants		50		8
Accrued Insurance	$ 5,702
Reserve for construction defect liabilities	389
Outstanding letters of credit that were utilized as collateral	8,882
Estimated cost of completion of bonded project	67,290
Outstanding amount to collateralize our obligations	1,000
Outstanding letters of credit was to collateralize vendors	630
Settlement agreement with regard to collateral held by a surety	2,000
Loss Contingency, Settlement Agreement, Consideration	2,200
Right to receive compensation in an event of default	2,450
Receipt of payments	175
Risk of loss from collection of debt					0	1,825
Outstanding receivable balance	1,825
Loss Contingency, Settlement Agreement, Date			2012-08-07
Loss Contingency Settlement Agreement Consideration 1			1,250
Accrued Liability Related To Legal Settlements	$ 1,230

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Per Share Information (Details)	9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	20,000	100,000
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	352,360	278,400

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Controlling Shareholder (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Sep. 30, 2011
Debt Instrument [Line Items]
Remaining outstanding Term Loan	$ 11,168	$ 10,498
Tontine Term Loan [Member]
Debt Instrument [Line Items]
Remaining outstanding Term Loan	10,000
Accrued Interest	$ 0

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Securities And Equity Investments (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Jun. 30, 2012	Sep. 30, 2011
Related Party Transaction [Line Items]
Fair value of our investment in EnerTech	$ 919	1,003
Enertech Capital Partners II L.P.
Related Party Transaction [Line Items]
Equity Method Investment, Ownership Percentage	2.00%	2.00%
Receipt of Distribution Reducing Carrying Value of Assets	$ 83

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Stockholders' Equity RS Award Activity (Details) (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended						12 Months Ended								9 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Jun. 30, 2012	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2006 Two Thousand Six 1 [Member]	Sep. 30, 2007 Two Thousand Seven 1 [Member]	Sep. 30, 2006 Two Thousand Six [Member]	Sep. 30, 2007 Two Thousand Seven [Member]	Sep. 30, 2008 Two Thousand Eight [Member]	Sep. 30, 2009 Two Thousand Nine [Member]	Sep. 30, 2010 Two Thousand Ten [Member]	Sep. 30, 2011 Two Thousand Eleven [Member]	Jun. 30, 2012 Two Thousand Twelve [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Granted	100,000,000	320,000,000	225,486,000				25,000	4,000	384,850	20,000	101,650	185,100	225,486	320,000	100,000
Weighted Average Fair Value at Date of Grant							$ 17.36	$ 26.48	$ 24.78	$ 25.08	$ 19.17	$ 8.71	$ 3.64	$ 3.39	$ 2.00
Vested	(95,974,000)	(165,628,000)	(66,116,000)				25,000	4,000	258,347	20,000	85,750	146,400	59,347	87,579
Unvested shares forfeited	(27,866,000)	(130,258,000)	(38,000,000)						126,503		15,900	38,700	77,439	68,761
Share outstanding	376,200,000	352,086,000	230,716,000	352,360,000	376,200,000	352,086,000							88,700	163,660	100,000
Recognized compensation expense							$ 434	$ 106	$ 6,402	$ 502	$ 1,779	$ 1,344	$ 495	$ 388	$ 50

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Debt

0 Months Ended

9 Months Ended

Aug. 09, 2012

Jun. 30, 2012

Debt [Abstract]

Debt

In addition, we are charged monthly in arrears for (1) an unused commitment fee of 0.50% per annum, (2) a collateral monitoring fee ranging from $1 to $2, based on the then-applicable interest rate margin,(3) a letter of credit fee based on the then-applicable interest rate margin and (4) certain other fees and charges as specified in the Credit Agreement.

The 2012 Facility is guaranteed by our subsidiaries and secured by first priority liens on substantially all of our subsidiaries' existing and future acquired assets, exclusive of collateral provided to our surety providers. The 2012 Facility also restricts us from paying cash dividends and places limitations on our ability to repurchase our common stock.

At August 9, 2012, we had $21,818 available to us under the 2012 Facility. Prior to the initial extension of credit under the 2012 Facility, the Company must deliver executed intercreditor agreements with each of the Company's current sureties on or before August 17, 2012. The Company expects to deliver the intercreditor agreements prior to the August 17 deadline.

Debt consists of the following:
		June 30,		September 30,
		2012		2011
Tontine Term Loan, due May 15, 2013, bearing interest at 11.00%		$	10,000	$	10,000
Insurance Financing Agreements			783		-
Capital leases and other			385		498
	Total debt		11,168		10,498
Less — Short-term debt and current maturities of long-term debt			(11,073)		(209)
	Total long-term debt	$	95	$	10,289

Future payments on debt at June 30, 2012are as follows:

	Capital Leases and Other		Insurance Financing
							Term Debt			Total
2012	$	124	$	783	$	-		$	907
2013		317		-		10,000			10,317
2014		26		-		-			26
2015		-		-		-			-
2016		-		-		-			-
Thereafter		-		-		-			-
Less: Imputed Interest		(82)		-		-			(82)
Total	$	385	$	783	$	10,000		$	11,168

For the three months endedJune 30, 2012 and2011, we incurred interest expense of $524and $571, respectively. For the nine months endedJune 30, 2012 and 2011, we incurred interest expense of $1,612and $1,746, respectively.

The 2006 Revolving Credit Facility

On May 12, 2006, we entered into a Loan and Security Agreement (as amended, the “Loan Agreement”), for a revolving credit facility (as amended, the “2006 Facility”) with Bank of America, N.A. and certain other lenders. On December 15, 2011, we renegotiated the terms of, and entered into an amendment to, the Loan Agreement pursuant to which, the size of the facility was reduced to $40,000, the maturity date was extended to November 12, 2012, and we were required to cash collateralize all of our letters of credit issued by the banks. In connection with the amendment, we incurred an amendment fee of $60 which, together with the unamortized balance of the prior amendment, is being amortized using the straight line method through November 12, 2012. On May 11, 2012, we renegotiated the terms of, and entered into an amendment to, the Loan Agreement without incurring termination charges.

The 2006 Facility requires that we maintain a consolidated fixed charge coverage ratio of not less than 1.0:1.0 at any time that our unrestricted cash on hand plus availability, is less than $30,000 and, thereafter, until such time as our unrestricted cash on hand plus availability has been at least $30,000 for a period of 60 consecutive days. As of June 30, 2012, our unrestricted cash on hand plus the amount of borrowings available to us under the 2006 Facility was in excess of $30,000 for the prior 60 day period. Had our unrestricted cash on hand plus the amount of borrowings available to us under the 2006 Facility been less than $30,000 at June 30, 2012, we would not have met the 1.0:1.0 fixed charge coverage ratio test, had it been applicable.

Under the Loan Agreement, if there are any loans outstanding on or after March 31, 2012, April 30, 2012 and May 31, 2012, the Company's EBITDA may not exceed a negative EBITDA threshold established for each month within the period. The negative EBITDA threshold is measured from October 1, 2011 until the months ended March 31, 2012, April 30, 2012 and May 31, 2012 is $4,700, $4,850 and $4,725, respectively. To the extent we exceed the negative thresholds for March 31, 2012, April 30, 2012 and May 31, 2012, the Company will be prohibited from borrowing until such time we do not exceed the negative threshold in a subsequent month. As of June 30, 2012, the Company's negative EBITDA threshold for the period from October 1, 2011 through June 30, 2012, may not exceed $4,475. In addition, we will be required to have a cumulative fixed charge coverage ratio of at least 1.0:1.0 at all times beginning July 31, 2012 to maintain any borrowings under the 2006 Facility. The measurement period for this additional test for borrowings begins with the monthly operating results for July 1, 2012 and adds the monthly operating results for each month thereafter to determine the cumulative test during such time as revolving loans are outstanding. Failure to meet this performance test will result in an immediate event of default. The negative EBITDA threshold excludes any gain or loss related to a surety settlement described in Note 11 – Commitments and Contingencies.

Borrowings under the 2006 Facility may not exceed a “borrowing base” that is determined monthly by our lenders based on available collateral, primarily certain accounts receivables and inventories. Under the terms of the 2006 Facility in effect as of June 30, 2012, interest for loans and letter of credit fees is based on our Total Liquidity, as follows:

		Annual Interest Rate for
Total Liquidity	Annual Interest Rate for Loans	Letters of Credit
Greater than or equal to $60,000	LIBOR plus 3.00% or Base Rate plus 1.00%	3.00% plus 0.25% fronting fee
Greater than $40,000 and less than $60,000	LIBOR plus 3.25% or Base Rate plus 1.25%	3.25% plus 0.25% fronting fee
Less than or equal to $40,000	LIBOR plus 3.50% or Base Rate plus 1.50%	3.50% plus 0.25% fronting fee

At June 30, 2012, our Total Liquidity, which is calculated for any given period as the sum availability under the 2006 Facility for such periodsplus unrestricted cash on hand for such period was $44,054.For the three months endedJune 30, 2012, we paid no interest for loans under the 2006 Facility and had a weighted average interest rate, including fronting fees, of 3.50% for letters of credit. In addition, we are charged monthly in arrears for (1) an unused commitment fee of 0.50%, and (2) certain other fees and charges as specified in the Loan Agreement.

The 2006 Facility is guaranteed by our subsidiaries and secured by first priority liens on substantially all of our subsidiaries' existing and future acquired assets, exclusive of collateral provided to our surety providers. The 2006 Facility contains customary affirmative, negative and financial covenants. The 2006 Facility also restricts us from paying cash dividends and places limitations on our ability to repurchase our common stock.

At June 30, 2012, we had $25,391 available to us under the 2006 Facility, with no outstanding borrowings. We had $9,512in outstanding letters of credit which were fully collateralized with restricted cash. On August 9, 2012, we repaid, in full, the outstanding accrued fees and expenses owing under or in connection with the 2006 Facility.

The 2012 Revolving Credit Facility

On August 9, 2012, we entered into a Credit and Security Agreement (the “Credit Agreement”), for a $30,000 revolving credit facility (the “2012 Facility”) with Wells Fargo Bank, National Association. The 2012 Facility will mature on August 9, 2015, unless earlier terminated.

The 2012 Facility contains customary affirmative, negative and financial covenants. The 2012 Facility requires that we maintain a fixed charge coverage ratio of not less than 1.0:1.0 at any time that our aggregate amount of unrestricted cash and cash equivalents on hand plus Excess Availability (as defined in the Credit Agreement) is less than $20,000 or Excess Availability is less than $7,500.

Borrowings under the 2012 Facility may not exceed a “borrowing base” that is determined monthly by our lenders based on available collateral, primarily certain accounts receivables and inventories. Under the terms of the 2012 Facility, amounts outstanding bear interest at a per annum rate equal to a Daily Three Month LIBOR (as defined in the Credit Agreement), plus an interest rate margin, which is determined quarterly, based on the following thresholds:

Level	Thresholds	Interest Rate Margin
I	Liquidity ≤ $20,000 at any time during the period; or Excess Availability ≤ $7,500 at any time during the period; or Fixed charge coverage ratio < 1.0:1.0	4.00 percentage points
II	Liquidity > $20,000 at all times during the period; and Liquidity ≤ $30,000 at any time during the period; and Excess Availability $7,500; and Fixed charge coverage ratio ≥ 1.0:1.0	3.50 percentage points
III	Liquidity > $30,000 at all times during the period	3.00 percentage points

The Tontine Term Loan

On December 12, 2007, we entered into the Tontine Term Loan, a $25,000senior subordinated loan agreement,with Tontine. The Tontine Term Loan bears interest at 11.0% per annum and is due on May 15, 2013. Interest is payable quarterly in cash or in-kind at our option. Any interest paid in-kind will bear interest at 11.0% in addition to the loan principal. On April 30, 2010, we prepaid $15,000of principal on the Tontine Term Loan. On May 1, 2010, Tontine assigned the Tontine Term Loan to TCP Overseas Master Fund II, L.P. We may repay the Tontine Term Loan at any time prior to the maturity date at par, plus accrued interest without penalty within the restrictions of the 2012 Facility. The Tontine Term Loan is subordinated to the 2006 Facility and the 2012 Facility. The Tontine Term Loan is an unsecured obligation of the Company and its subsidiary borrowers. The Tontine Term Loan contains no financial covenants or restrictions on dividends or distributions to stockholders.The Tontine Term Loan was amended on August 9, 2012, in connection with the Company entering into the 2012 Facility. The amendment did not materially impact the Company's obligations under the Tontine Term Loan.

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Securities And Equity Investments Continue (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Sep. 30, 2011
Securities and Equity Investments [Abstract]
Carrying Value	$ 919	$ 1,003
Unrealized Gains (Losses)	64	0
Fair Value	$ 983	$ 1,003

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Debt - Debt Reconciliation (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Sep. 30, 2011
Debt Instrument [Line Items]
Long-term Debt	$ 11,168	$ 10,498
Long-term Debt, Current Maturities	11,073	209
Long-term Debt, Excluding Current Maturities	95	10,289
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Long-term Debt	385	498
Insurance Financing [Member]
Debt Instrument [Line Items]
Long-term Debt	783	0
Tontine Loan [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 10,000	$ 10,000

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Debt (Details) (USD $)	0 Months Ended	3 Months Ended		9 Months Ended		15 Months Ended	9 Months Ended	15 Months Ended	0 Months Ended
	Aug. 09, 2012	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 15, 2011 Revolving Credit Facility 2006 [Member] Loan Agreement [Member]	Jun. 30, 2012 Revolving Credit Facility 2006 [Member] Amendment Agreement [Member]	Dec. 15, 2011 Revolving Credit Facility 2006 [Member] Amendment Agreement [Member]	Aug. 09, 2012 Revolving Credit Facility 2012 [Member] Loan Agreement [Member]	Aug. 09, 2012 Revolving Credit Facility 2012 [Member] Loan Agreement [Member] Minimum [Member]	Aug. 09, 2012 Revolving Credit Facility 2012 [Member] Loan Agreement [Member] Maximum [Member]	Dec. 12, 2007 Subordinated Debt [Member]
Debt [Abstract]
Interest expense		$ 524,000	$ 571,000	$ 1,612,000	$ 1,746,000
Debt Instrument [Line Items]
Interest Expense		524,000	571,000	1,612,000	1,746,000
Amortization Peroid Of Debt Amendment Fee						60,000
Line of Credit Facility, Initiation Date	Aug. 09, 2012							Dec. 15, 2011
Revolving credit facility amount								40,000,000	30,000,000
Line Of Credit Facility, Expiration Date	Aug. 09, 2015							Nov. 12, 2012
Line of Credit Facility, Description								The 2006 Facility requires that we maintain a consolidated fixed charge coverage ratio of not less than 1.0:1.0 at any time that our unrestricted cash on hand plus availability, is less than $30,000 and, thereafter, until such time as our unrestricted cash on hand plus availability has been at least $30,000 for a period of 60 consecutive days. As of June 30, 2012, our unrestricted cash on hand plus the amount of borrowings available to us under the 2006 Facility was in excess of $30,000 for the prior 60 day period. Had our unrestricted cash on hand plus the amount of borrowings available to us under the 2006 Facility been less than $30,000 at June 30, 2012, we would not have met the 1.0:1.0 fixed charge coverage ratio test, had it been applicable. Under the Loan Agreement, if there are any loans outstanding on or after March 31, 2012, April 30, 2012 and May 31, 2012, the Company’s EBITDA may not exceed a negative EBITDA threshold established for each month within the period. The negative EBITDA threshold is measured from October 1, 2011 until the months ended March 31, 2012, April 30, 2012 and May 31, 2012 is $4,700, $4,850 and $4,725, respectively. To the extent we exceed the negative thresholds for March 31, 2012, April 30, 2012 and May 31, 2012, the Company will be prohibited from borrowing until such time we do not exceed the negative threshold in a subsequent month. As of June 30, 2012, the Company’s negative EBITDA threshold for the period from October 1, 2011 through June 30, 2012, may not exceed $4,475. In addition, we will be required to have a cumulative fixed charge coverage ratio of at least 1.0:1.0 at all times beginning July 31, 2012 to maintain any borrowings under the 2006 Facility. The measurement period for this additional test for borrowings begins with the monthly operating results for July 1, 2012 and adds the monthly operating results for each month thereafter to determine the cumulative test during such time as revolving loans are outstanding. Failure to meet this performance test will result in an immediate event of default. The negative EBITDA threshold excludes any gain or loss related to a surety settlement described in Note 11 – Commitments and Contingencies. Borrowings under the 2006 Facility may not exceed a “borrowing base” that is determined monthly by our lenders based on available collateral, primarily certain accounts receivables and inventories. Under the terms of the 2006 Facility in effect as of June 30, 2012, interest for loans and letter of credit fees is based on our Total Liquidity, as follows:	The 2012 Facility contains customary affirmative, negative and financial covenants. The 2012 Facility requires that we maintain a fixed charge coverage ratio of not less than 1.0:1.0 at any time that our aggregate amount of unrestricted cash and cash equivalents on hand plus Excess Availability (as defined in the Credit Agreement) is less than $20,000 or Excess Availability is less than $7,500. Borrowings under the 2012 Facility may not exceed a “borrowing base” that is determined monthly by our lenders based on available collateral, primarily certain accounts receivables and inventories. Under the terms of the 2012 Facility, amounts outstanding bear interest at a per annum rate equal to a Daily Three Month LIBOR (as defined in the Credit Agreement), plus an interest rate margin, which is determined quarterly, based on the following thresholds:
Line of Credit Facility, Remaining Borrowing Capacity							25,391		21,818,000
Outstanding letters of credit collateralized with restricted cash							9,512
Total Liquidity				44,054
Line of Credit Facility, Frequency of Payments				monthly
Unused commitment fee							0.50%		0.50%
Debt Inception Date												2007-12-12
Debt Instrument, Unused Borrowing Capacity, Amount												25,000,000
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate												11.00%
Maturity date												May 15, 2013
Prepaid Term Loan												15,000,000
Line of Credit Facility, Collateral Fees, Amount										$ 1,000	$ 2,000
Rate Of Payment For Fees		3.50%		3.50%

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Employee Benefit Plans (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012 years	Jun. 30, 2011
Deferred Compensation Arrangements [Abstract]
Deferredcompensationarrangementwithindividualsmaximumpercentage	75.00%
Post Retirement Benefit Plan [Abstract]
Defined Benefit Plan Minimum Age	62
Defined Benefit Plan Percentage Vest After Ten Years Of Service	50.00%
Denfied Benefits Plan Annual Percentage Vested	10.00%
Defined Benefit Plan Plans Fully Vested Number Of Years	15
Defined Benefit Plan, Plans with Benefit Obligations in Excess of Plan Assets, Aggregate Benefit Obligation	$ 802	$ 597

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Debt - Future Payment (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Jun. 30, 2012	Sep. 30, 2011
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	$ 907
Long-term Debt, Maturities, Repayments of Principal in Year Two	10,317
Long-term Debt, Maturities, Repayments of Principal in Year Three	26
Interest Expense, Long-term Debt	(82)
Long-term Debt		11,168	10,498
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	124
Long-term Debt, Maturities, Repayments of Principal in Year Two	317
Long-term Debt, Maturities, Repayments of Principal in Year Three	26
Interest Expense, Long-term Debt	(82)
Long-term Debt		385	498
Insurance Financing [Member]
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	783
Long-term Debt		783	0
Medium-term Notes [Member]
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Year Two	10,000
Long-term Debt		$ 10,000

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Debt - Borrowing Information (Details)	9 Months Ended
	Jun. 30, 2012
Greater than or equal to $60,000
Debt Instrument [Line Items]
Debt Instrument, Unused Borrowing Capacity, Description	Greater than or equal to $60,000
Debt Instrument, Description of Variable Rate Basis	LIBOR plus 3.00% or Base Rate plus 1.00%
Line of Credit Facility, Interest Rate Description	3.00% plus 0.25% fronting fee
Greater than $40,000 and less than $60,000
Debt Instrument [Line Items]
Debt Instrument, Unused Borrowing Capacity, Description	Greater than $40,000 and less than $60,000
Debt Instrument, Description of Variable Rate Basis	LIBOR plus 3.25% or Base Rate plus 1.25%
Line of Credit Facility, Interest Rate Description	3.25% plus 0.25% fronting fee
Less than or equal to $40,000
Debt Instrument [Line Items]
Debt Instrument, Unused Borrowing Capacity, Description	Less than or equal to $40,000
Debt Instrument, Description of Variable Rate Basis	LIBOR plus 3.50% or Base Rate plus 1.50%
Line of Credit Facility, Interest Rate Description	3.50% plus 0.25% fronting fee

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Strategic Actions

9 Months Ended

Jun. 30, 2012

Strategic Actions [Abstract]

Strategic Actions

The 2011 Restructuring Plan

In the second quarter of our 2011 fiscal year, we began a restructuring program (the “2011 Restructuring Plan”) that was designed to consolidate operations within our Commercial & Industrial business. Pursuant to the 2011 Restructuring Plan, we will finalize the sale or closure ofcertain underperforming facilities within our Commercial & Industrial operations. The 2011 Restructuring Plan is a key element of our commitment to return the Company to profitability.

The facilities directly affected by the 2011 Restructuring Planare in several locations throughout the country, including Arizona, Florida, Iowa, Massachusetts, Louisiana, Nevada and Texas. These facilities were selected due to current business prospects and the extended time frame needed to return the facilities to a profitable position. We expect that closure costs will not exceed$5,500in the aggregate. Closure costs associated with the 2011 Restructuring Plan include equipment and facility lease termination expenses, incremental management consulting expenses and severance costs for employees. The Company is in the process of winding down these facilities. As of June 30, 2012, we have completed approximately 96% of the backlog of these facilities that existed at the adoption of the 2011 Restructuring Plan. As the Company concludes the wind-down and closure process for each of these facilities, their respective results of operations will be reclassified and presented within future statements of operations as “Discontinued Operations.” U.S. GAAP does not permit an earlier reclassification. As part of our restructuring charges within our Commercial & Industrial segment we recognized$951in consulting services, and $124in costs related to lease terminations during the nine months endedJune 30, 2012. Additionally, we recognized a reduction of$58in severance costs, resulting from the reversal of severance agreements when conditions were not met.

The following table summarizes the activities related to our restructuring activities by component:
	Severance		Consulting		Lease Termination
	Charges		Charges		& Other Charges		Total
Restructuring liability at September 30, 2011	$	1,081	$	336	$	790	$	2,207
Restructuring charges (benefits) incurred		(58)		951		124		1,017
Cash payments made		(733)		(1,287)		(486)		(2,506)
Restructuring liability at June 30, 2012	$	290	$	0	$	428	$	718

The following table summarizes the activities related to our restructuring activities by component:
	Severance		Consulting		Lease Termination
	Charges		Charges		& Other Charges		Total
Restructuring liability at September 30, 2011	$	1,081	$	336	$	790	$	2,207
Restructuring charges (benefits) incurred		(58)		951		124		1,017
Cash payments made		(733)		(1,287)		(486)		(2,506)
Restructuring liability at June 30, 2012	$	290	$	0	$	428	$	718

Additional Facility Closing

During the first quarter of fiscal 2012, the Company determined the underperforming Baltimore facility within its Commercial & Industrial and Communications segments would be either sold or closed over the next three to six months. This closing is a key element of management's overall plan to return the Company to profitability. The Baltimore location was selected based upon current businesses performance and the extended time frame needed to return the operation to profitability.We have subsequently determined to close this facility. We expect the facility will be closed by September 30, 2012, and that closure costs will not exceed$480 in the aggregate.

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Debt - Borrowing Thresholds (Details)	Jun. 30, 2012
Level I
Debt Instrument [Line Items]
Liquidity is less than or equal to at any time during the period	Liquidity ≤ $20,000 at any time during the period
Excess Availability is less than or equal to at any time during the period	Excess Availability ≤ $7,500 at any time during the period
Fixed charge coverage ratio is less than	Fixed charge coverage ratio < 1.0:1.0
Percentage points	4.00 percentage points
Level II
Debt Instrument [Line Items]
Liquidity is greater than at all times during the period	Liquidity > $20,000 at all times during the period; and Liquidity ≤ $30,000 at any time during the period; and
Excess availability is	Excess Availability $7,500
Fixed charge coverage is greater than or equal to	Fixed charge coverage ratio ≥ 1.0:1.0
Percentage points	3.50 percentage points
Level III
Debt Instrument [Line Items]
Liquidity is greater than at all times during the period	Liquidity > $30,000 at all times during the period
Percentage points	3.00 percentage points

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Stockholders' Equity Stock Opt Rollforward (Details) (USD $)	9 Months Ended	12 Months Ended
	Jun. 30, 2012	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Share Based Compensation Arrangement by Share Based Payment Award, Options, Outstanding Roll Forward
Outstanding (Shares)	20,000	158,500	158,500	161,000
Options granted (Shares)	0	20,000	0	7,500
Exercised (Shares)	0	0	0	0
Forfeited and Cancelled (Shares)	0	(158,500)	0	(10,000)
Outstanding (Shares)	20,000	20,000	158,500	158,500
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price Rollforward [Abstract]
Outstanding (Weighted Average Price)	$ 3.24	$ 18.66	$ 18.66	$ 26.66
Options granted (Weighted Average Price)	$ 0	$ 3.24	$ 0	$ 17.09
Exercised (Weighted Average Price)	$ 0	$ 0	$ 0	$ 0
Forfeited and Cancelled (Weighted Average Price)	$ 0	$ 18.66	$ 0	$ 41.61
Outstanding (Weighted Average Price)	$ 3.24	$ 3.24	$ 18.66	$ 18.66

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Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Sep. 30, 2011
CURRENT ASSETS:
Cash and cash equivalents	$ 18,663	$ 35,577
Restricted Cash	9,512	0
Accounts receivable:
Trade, net of allowance of $2,146 and $2,645, respectively	80,036	85,728
Retainage	17,381	17,944
Inventories	16,588	8,443
Costs and estimated earnings in excess of billings on uncompleted contracts	6,499	9,963
Prepaid expenses and other current assets	4,779	2,840
Total current assets	153,458	160,495
LONG-TERM RECEIVABLE, net of allowance of $53 and $$4,051, respectively	259	200
PROPERTY AND EQUIPMENT, net	8,483	8,016
GOODWILL	4,446	4,446
OTHER NON-CURRENT ASSETS, net	5,459	7,087
Total assets	172,105	180,244
LIABILITIES AND STOCKHOLDERS' EQUITY
Current maturities of long-term debt	11,073	209
Accounts payable and accrued expenses	72,553	78,980
Billings in excess of costs and estimated earnings on uncompleted contracts	26,681	19,585
Total current liabilities	110,307	98,774
LONG-TERM DEBT, net of current maturities	95	10,289
LONG-TERM DEFERRED TAX LIABILITY	284	284
OTHER NON-CURRENT LIABILITIES	7,002	6,596
Total liabilities	117,688	115,943
STOCKHOLDERS' EQUITY:
Preferred stock, $0.01 par value, 10,000,000 shares authorized, none issued and outstanding	0	0
Common stock, $0.01 par value, 100,000,000 shares authorized; 15,407,802 and 15,407,802 shares issued and 15,013,840 and 14,938,071 outstanding, respectively	154	154
Treasury stock, at cost, 451,329 and 633,898 shares, respectively	(4,526)	(5,595)
Additional paid-in capital	163,634	164,262
Accumulated other comprehensive income	0	0
Retained deficit	(104,845)	(94,520)
Total stockholders' equity	54,417	64,301
Total liabilities and stockholders' equity	$ 172,105	$ 180,244

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Fair Value Measurements (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Assts And Liabilities Disclosure	$ 9,528
Money Market Accounts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	9,521
Executive Savings Plan [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	535
Liabilities, Fair Value Disclosure	(528)
Fair Value, Inputs, Level 1 [Member] | Money Market Accounts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	9,521
Fair Value, Inputs, Level 1 [Member] | Executive Savings Plan [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	535
Liabilities, Fair Value Disclosure	$ (528)

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Business

9 Months Ended

Jun. 30, 2012

Business [Abstract]

Description of the Business

Description of the Business

Integrated Electrical Services, Inc., a Delaware corporation, is a leading national provider of electrical infrastructure services to the communications, residential, commercial and industrial industries. Originally established as IES in 1997, we provide services from61locations serving the continental United States as of June 30, 2012. Our operations are organized into three business segments, based upon the nature of our products and services:

• Communications – Nationwide provider of products and services for mission critical infrastructure, such as data centers, of large corporations.
• Residential – Regional provider of electrical installation services for single-family housing and multi-family apartment complexes.
• Commercial & Industrial – Provider of electrical design, construction, and maintenance services to the commercial and industrial markets in various regional markets and nationwide in certain areas of expertise, such as the power infrastructure market.

Sale of Non-Strategic Manufacturing Facility

On November 30, 2010, a subsidiary of the Company sold substantially all the assets and certain liabilities of a non-strategic manufacturing facility engaged in manufacturing and selling fabricated metal buildings housing electrical equipment, such as switchgears, motor starters and control systems, to Siemens Energy, Inc.  As part of this transaction, Siemens Energy, Inc. also acquired the real property upon which the fabrication facilities are located from asubsidiary of the Company. The transaction was completed on December 10, 2010 for a purchase price of $10,086at which time we recognized a gain of $6,763.

Sale of Non-Core Electrical Distribution Facility

On February 28, 2011, Key Electrical Supply, Inc, a wholly owned subsidiary of the Company, sold substantially all the assets and certain liabilities of a non-core electrical distribution facility engaged in distributing wiring, lighting, electrical distribution, power control and generators for residential and commercial applications to Elliot Electric Supply, Inc. for a purchase price of $6,676. The loss on this transaction was immaterial.

Controlling Shareholder

At June 30, 2012, Tontine Capital Partners, L.P. and its affiliates (collectively, “Tontine”), was the controlling shareholder of the Company's common stock. Accordingly, Tontine has the ability to exercise significant control of our affairs, including the election of directors and any action requiring the approval of shareholders, including the approval of any potential merger or sale of all or substantially all assets or divisions of the Company, or the Company itself. In its most recent Schedule 13D, Tontine stated that it has no current plans to make any material change in the Company's business or corporate structure. For a more complete discussion on our relationship with Tontine, please refer to Note 2 “Controlling Shareholder” in the notes to these Consolidated Financial Statements.

Related Party Transaction

On March 29, 2012, we entered into a sublease agreement with Tontine Associates, LLC, an affiliate of our controlling shareholder, for corporate office space in Greenwich, Connecticut. The lease extends from April 1, 2012 through March 31, 2014, with monthly paymentsdue in the amount of $6.

Summary of Significant Accounting Policies

These unaudited consolidated financial statements reflect, in the opinion of management, all adjustments necessary to present fairly the financial position as of, and the results of operations for, the periods presented. All adjustments are considered to be normal and recurring unless otherwise described herein. Interim period results are not necessarily indicative of results of operations or cash flows for the full year. During interim periods, we follow the same accounting policies disclosed in our annual report on Form 10-K/A for the fiscal year ended September 30, 2011. Please refer to the Notes to Consolidated Financial Statements in our annual report on Form 10-K/A for the fiscal year ended September 30, 2011, when reviewing our interim financial results set forth herein.

Revenue Recognition

As of June 30, 2012, the Company had recognizedrevenue totaling$1,098 associated with one contract claim. We recognize revenue associated with unapproved change orders and claims to the extent that related costs have been incurred, recovery is probable and the value can be reliably estimated.

Fair Value of Financial Instruments

Our financial instruments consist of cash and cash equivalents, accounts receivable, notes receivable, investments, accounts payable, a line of credit, a note payable issued to finance an insurance policy, and a $10,000 senior subordinated loan agreement(the “Tontine Term Loan”). We believe that the carrying value of financial instruments, with the exception of the Tontine Term Loan and our cost method investment in EnerTech Capital Partners II L.P. (“EnerTech”), in the accompanying Consolidated Balance Sheets approximates their fair value due to their short-term nature. We estimate that the fair value of the Tontine Term Loan (Level 3) is$10,359calculated using a market approach based upon Level 3 inputs, including an estimated interest rate reflecting current market conditions at June 30, 2012. For additional information, please refer to Note 4, “Debt – The Tontine Term Loan” of this report.

We estimate that the fair value of our investment in EnerTech (Level 3) is$983 at June 30, 2012. For additional information, please refer to Note 8, “Securities and Equity Investments – Investment in EnerTech-Capital Partners II L.P..

Asset Impairment

During the nine months endedJune 30,2011the Company ceased use of certaininternally-developed software. As a result, the software had a fair value of zero. The net charge of $3,551was recorded separately in the accompanying consolidated statements of operations as a component of loss from operations.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America(“GAAP”) requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates are primarily used in our revenue recognition of construction in progress, fair value assumptions in analyzing goodwill, investments, long-lived asset impairments and adjustments, allowance for doubtful accounts receivable, stock-based compensation, reserves for legal matters, assumptions regarding estimated costs to exit certain divisions, realizability of deferred tax assets, and self-insured claims liabilities and related reserves.

Cash and Cash Equivalents

We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. We use restricted cash to collateralize our letters of credit.

Seasonality and Quarterly Fluctuations

Results of operations from our Residential construction segment are seasonal, depending on weather trends, with typically higher revenues generated during spring and summer and lower revenues during fall and winter. The Communications and Commercial & Industrial segments of our business are less subject to seasonal trends, as work in these segments generally is performed inside structures protected from the weather. Our service and maintenance business is generally not affected by seasonality. In addition, the construction industry has historically been highly cyclical. Our volume of business may be adversely affected by declines in construction projects resulting from adverse regional or national economic conditions. Quarterly results may also be materially affected by the timing of new construction projects. Accordingly, operating results for any fiscal period are not necessarily indicative of results that may be achieved for any subsequent fiscal period.

Subsequent Events

None

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Operating Segments (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Sep. 30, 2011
Segment Reporting Information [Line Items]
Revenues	$ 119,300	$ 122,714	$ 347,401	$ 350,851
Cost of Services	106,321	113,668	310,926	325,420
Gross profit	12,979	9,046	36,475	25,431
Selling, General and Administrative Expense	15,525	18,142	44,121	50,866
Corporate Allocations	0	0
Loss (gain) on sale of assets	(12)	137	(82)	(6,680)
Asset Impairment			0	3,551
Restructuring charges	153	1,667	1,017	1,667
Income (loss) from operations	(2,687)	(10,900)	(8,581)	(23,973)
Depreciation and amortization	(534)	1,499	1,592	4,967
Assets	172,105	174,657	172,105	174,657	180,244
Communications
Segment Reporting Information [Line Items]
Revenues	31,453	23,498	86,579	66,788
Cost of Services	27,271	20,777	75,278	58,437
Gross profit	4,182	2,721	11,301	8,351
Selling, General and Administrative Expense	3,766	1,980	9,151	5,460
Corporate Allocations	474	586	1,423	1,722
Loss (gain) on sale of assets	(1)	1	10	1
Restructuring charges	0	0
Income (loss) from operations	(57)	154	717	1,168
Depreciation and amortization	(70)	20	210	68
Assets	34,240	23,730	34,240	23,730
Residential
Segment Reporting Information [Line Items]
Revenues	35,232	30,111	94,132	82,465
Cost of Services	29,655	25,050	79,376	69,338
Gross profit	5,577	5,061	14,756	13,127
Selling, General and Administrative Expense	4,691	3,963	12,694	12,094
Corporate Allocations	472	539	1,415	1,699
Loss (gain) on sale of assets	1	128	8	58
Restructuring charges	0	0
Income (loss) from operations	413	431	639	(724)
Depreciation and amortization	(99)	67	271	250
Assets	29,201	22,163	29,201	22,163
Commercial & Industrial
Segment Reporting Information [Line Items]
Revenues	52,615	69,105	166,690	201,598
Cost of Services	49,395	67,841	156,272	197,645
Gross profit	3,220	1,264	10,418	3,953
Selling, General and Administrative Expense	2,912	5,542	9,720	12,388
Corporate Allocations	1,423	2,287	4,270	6,719
Loss (gain) on sale of assets	(12)	(25)	(100)	(74)
Restructuring charges	137	1,667	955	1,667
Income (loss) from operations	(1,240)	(8,207)	(4,427)	(16,747)
Depreciation and amortization	(62)	160	219	553
Assets	63,465	80,017	63,465	80,017
Corporate
Segment Reporting Information [Line Items]
Revenues		0		0
Cost of Services		0	0	0
Gross profit		0	0	0
Selling, General and Administrative Expense	4,156	6,657	12,556	20,924
Corporate Allocations	(2,369)	(3,412)	(7,108)	(10,140)
Loss (gain) on sale of assets		33		(6,665)
Asset Impairment				3,551
Restructuring charges	16	0	62
Income (loss) from operations	(1,803)	(3,278)	(5,510)	(7,670)
Depreciation and amortization	(303)	1,252	892	4,096
Assets	$ 45,199	$ 48,747	$ 45,199	$ 48,747

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Securities And Equity Investments (Tables)

9 Months Ended

Jun. 30, 2012

Securities and Equity Investments [Abstract]

Available for Sales Securities Continuos Unrealized Loss Position

	June 30,		September 30,
	2012		2011
Carrying value	$	919	$	1,003
Unrealized gains (losses)		64		-
Fair value	$	983	$	1,003

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Stockholders' Equity (Details) (USD $) In Thousands, except Share data, unless otherwise specified	9 Months Ended	12 Months Ended							9 Months Ended
	Jun. 30, 2012	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Dec. 31, 2010	Sep. 30, 2010	Sep. 30, 2009	Jun. 30, 2011	Jun. 30, 2012 Two Thousand Six Equity Incentive Plan [Member]	Jun. 30, 2011 Two Thousand Six Equity Incentive Plan [Member]	Jun. 30, 2012 Phantom Share Units PSU's [Member]	Jun. 30, 2011 Phantom Share Units PSU's [Member]	Jun. 30, 2012 Restricted Stock [Member]	Jun. 30, 2011 Restricted Stock [Member]	Oct. 01, 2013 Restricted Stock [Member]	Sep. 30, 2012 Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares authorized	100,000,000								1,000,000
Common stock, shares outstanding	14,994,653							14,938,071	10,555,000
Common shares repurchased for tax withholding									34,578,000	18,846,000
Unvested shares forfeited		(27,866,000)	(130,258,000)		(38,000,000)				27,242,000	130,258,000
Shares issued under share based compensation program									100,000,000	204,000,000
Recognized compensation expense													$ 405	$ 566
Unamortized compensation cost															488	618
Compensation expense to be recognized													$ 130
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0			20,000		0	7,500				31,885,000	24,632,000

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Business (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended			9 Months Ended	0 Months Ended
	Jun. 30, 2012 numberoffacilities	Jun. 30, 2011	Jun. 30, 2012 numberoffacilities	Jun. 30, 2011	Sep. 30, 2011	Jun. 30, 2012 Tontine Associate [Member]	Dec. 10, 2010 Sale of Non-Strategic Manufacturing Facility	Feb. 28, 2011 Non- Core Electrical Distribution Facility	Jun. 30, 2012 Enertech Capital Partners II L.P.
Business [Abstract]
Number of locations	61		61
Business Transactions [Line Items]
Sale price of facility							$ 10,086	$ 6,676
Gain on sale of facility							6,763
Lease inception date						Apr. 01, 2012
Lease expiration date						Mar. 31, 2014
Monthly Lease Payments						6
Revenues	119,300	122,714	347,401	350,851		1,098
Senior subordinated loan Tontine Term Loan	11,168		11,168		10,498	10,000
Fair value of the Tontine Term Loan						10,359
Fair value of our investment in EnerTech	$ 919		$ 919		$ 1,003				$ 983

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Controlling Shareholder

9 Months Ended

Jun. 30, 2012

Controlling Shareholder [Abstract]

Controlling Shareholder

As of June 30, 2012,$10,000 remains outstanding on the Tontine Term Loan, with$0 in accrued interest. For additional information, please refer to Note 4, “Debt – The Tontine Term Loan” of this report.

Although Tontine has not indicated any plans to alter its ownership level, should Tontine reconsider its investment plans and sell its controlling interest in the Company, a change in ownership would occur. A change in ownership, as defined by Internal Revenue Code Section 382, could reduce the availability of net operating losses for federal and state income tax purposes. Furthermore, a change in control would trigger the change of control provisions in a number of our material agreements, including our revolving credit facility, bonding agreements with our sureties and employment contracts with certain officers and employees of the Company.

Tontine Capital Partners, L.P. and its affiliates own the majority of our common stock. As a significant stakeholder, Tontine provides strategic, general corporate, operational, organizational and financial advice to our board of directors and management.   Although such advice may be considered by the board and management, neither the board nor management is under any legal obligation to follow such advice.

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Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Jun. 30, 2012	Jun. 30, 2011
Consolidated Balance Sheets [Abstract]
Trade, allowance	$ 2,127	$ 2,645
LONG TERM RECEIVABLES, allowance	$ 0	$ 59
Preferred stock, par value	$ 0.01
Preferred stock, shares authorized	100,000,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Common stock, par value	$ 0.01
Common stock, shares authorized	100,000,000
Common stock, shares issued	15,407,802	15,407,802
Common stock, shares outstanding	14,994,653	14,938,071
Treasury stock, shares	413,149	451,329

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Restatement of Financial Statement

9 Months Ended

Jun. 30, 2012

Restatement of Financial Statement [Abstract]

Restatement of Financial Statement

Restatement

The September 30, 2011 consolidated financial statements included in our annual report on Form 10-K for the fiscal year ended September 30, 2011, as filed with the Securities and Exchange Commission (SEC) on December 20, 2011, contained errors primarily related to the understatement of our vacation accrual that should have been recorded at September 30, 2008 and in each subsequent annual and interim period to September 30, 2011. Additionally, for all restated periods we recorded other immaterial adjustments. These adjustments included, but were not limited to, recording billing, payroll and other accruals, and the associated revenue impacts, in the proper accounting period. Accordingly, the September 30, 2011 consolidated financial statements, and all quarterly periods therein,were restated to properly record these transactions and other immaterial adjustments.Refer to our amended annual report on Form 10-K/A for the fiscal year ended September 30, 2011, as filed with the SEC on March 30, 2012,for a more detailed explanation. In addition, we have restated the Statement of Cash Flows and segment information for the three and nine months endedJune 30,2011 to correct for these errors in these financial statements.

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Document And Entity Information	9 Months Ended
	Jun. 30, 2012	Aug. 13, 2012
Document And Entity Information [Abstract]
Entity Registrant Name	INTEGRATED ELECTRICAL SERVICES INC
Entity Central Index Key	0001048268
Document Type	10-Q
Document Period End Date	Jun. 30, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--09-30
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		14,994,653
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No

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Debt (Tables)

9 Months Ended

Jun. 30, 2012

Debt [Abstract]

Schedule of Debt [Table Text Block]

Debt consists of the following:
		June 30,		September 30,
		2012		2011
Tontine Term Loan, due May 15, 2013, bearing interest at 11.00%		$	10,000	$	10,000
Insurance Financing Agreements			783		-
Capital leases and other			385		498
	Total debt		11,168		10,498
Less — Short-term debt and current maturities of long-term debt			(11,073)		(209)
	Total long-term debt	$	95	$	10,289

Schedule of Maturities of Long-term Debt [Table Text Block]

	Capital Leases and Other		Insurance Financing
							Term Debt			Total
2012	$	124	$	783	$	-		$	907
2013		317		-		10,000			10,317
2014		26		-		-			26
2015		-		-		-			-
2016		-		-		-			-
Thereafter		-		-		-			-
Less: Imputed Interest		(82)		-		-			(82)
Total	$	385	$	783	$	10,000		$	11,168

Schedule of Line of Credit Facilities [Table Text Block]

		Annual Interest Rate for
Total Liquidity	Annual Interest Rate for Loans	Letters of Credit
Greater than or equal to $60,000	LIBOR plus 3.00% or Base Rate plus 1.00%	3.00% plus 0.25% fronting fee
Greater than $40,000 and less than $60,000	LIBOR plus 3.25% or Base Rate plus 1.25%	3.25% plus 0.25% fronting fee
Less than or equal to $40,000	LIBOR plus 3.50% or Base Rate plus 1.50%	3.50% plus 0.25% fronting fee

CreditFacilityThreshold

Level	Thresholds	Interest Rate Margin
I	Liquidity ≤ $20,000 at any time during the period; or Excess Availability ≤ $7,500 at any time during the period; or Fixed charge coverage ratio < 1.0:1.0	4.00 percentage points
II	Liquidity > $20,000 at all times during the period; and Liquidity ≤ $30,000 at any time during the period; and Excess Availability $7,500; and Fixed charge coverage ratio ≥ 1.0:1.0	3.50 percentage points
III	Liquidity > $30,000 at all times during the period	3.00 percentage points

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Consolidated Statements Of Operations (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Consolidated Statements Of Operations YTD [Abstract]
Revenues	$ 119,300	$ 122,714	$ 347,401	$ 350,851
Cost of services	106,321	113,668	310,926	325,420
Gross profit	12,979	9,046	36,475	25,431
Selling, general and administrative expenses	15,525	18,142	44,121	50,866
(Gain) loss on sale of assets	(12)	137	(82)	(6,680)
Asset Impairment			0	3,551
Restructuring charges	153	1,667	1,017	1,667
Income (loss) from operations	(2,687)	(10,900)	(8,581)	(23,973)
Interest and other (income) expense:
Interest expense	524	571	1,612	1,746
Interest income	(8)	(13)	(23)	(62)
Other (income) expense, net	(2)	21	(66)	(2)
Interest and other expense, net	514	579	1,523	1,682
Income (loss) from operations before income taxes	(3,201)	(11,479)	(10,104)	(25,655)
Provision (benefit) for income taxes	(25)	(103)	225	150
Discontinued operations (Note 4 "Strategic Actions")
Net income (loss) from discontinued operations			0	0
Net loss	$ (3,176)	$ (11,376)	$ (10,329)	$ (25,805)
Basic earnings (loss) per share:
Earnings Per Share, Basic	$ (0.22)	$ (0.78)	$ (0.71)	$ (1.78)
Diluted earnings (loss) per share:
Earnings Per Share, Diluted	$ (0.22)	$ (0.78)	$ (0.71)	$ (1.78)
Shares used in the computation of loss per share (Note 6 "Per Share Information"):
Basic	14,642,293	14,491,966	14,616,513	14,472,441
Diluted	14,642,293	14,491,966	14,616,513	14,472,441

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Stockholders' Equity

9 Months Ended

Jun. 30, 2012

Stockholders' Equity [Abstract]

Stockholders' Equity

The 2006 Equity Incentive Plan became effective on May 12, 2006 (as amended, the “2006 Equity Incentive Plan”). The 2006 Equity Incentive Plan provides for grants of stock options as well as grants of stock, including restricted stock. We have approximately 1.0million shares of common stock authorized for issuance under the 2006 Equity Incentive Plan.

On May 12, 2008, 10,555shares of outstanding common stock that were reserved for issuance upon exchange of previously issued shares pursuant to our Plan were cancelled.

Treasury Stock

During the nine months endedJune 30, 2012, we repurchased34,578 common shares from our employees to satisfy minimum tax withholding requirements upon the vesting of restricted stock issued under the 2006 Equity Incentive Plan, and 27,242unvested shares were forfeited by former employees and returned to treasury stock. We issued 100,000 shares of common stock out of treasury stock under our share-based compensation programs.

During the nine months endedJune 30,2011,we repurchased18,846 common shares from our employees to satisfy minimum tax withholding requirements upon the vesting of restricted stock issued under the 2006 Equity Incentive Plan, and 130,258 unvested shares were forfeited by former employees and returned to treasury stock. We issued 204,000shares of common stock out of treasury stock under our share-based compensation programs.

Restricted Stock

During the nine months endedJune 30, 2012and 2011, we recognized $405and $566, respectively, in compensation expense related to these restricted stock awards. At June 30, 2012, the unamortized compensation cost related to outstanding unvested restricted stock was $618. We expect to recognize $130of this unamortized compensation expense during the remaining three months of our 2012fiscal year and $488thereafter. A summary of restricted stock awards for the years ended September 30,2012, 2011 and 2010 is provided in the table below:

		Years Ended September 30,
			2012	2011	2010
Unvested at beginning of year			376,200	352,086	230,716
	Granted		100,000	320,000	225,486
	Vested		(95,974)	(165,628)	(66,116)
	Forfeited		(27,866)	(130,258)	(38,000)
Unvested at end of year			352,360	376,200	352,086

All the restricted shares granted under the 2006 Equity Incentive Plan (vested or unvested) participate in dividends issued to common shareholders, if any.

Phantom Stock Units

During the nine months endedJune 30, 2012 and 2011, we granted31,885 and24,632shares of performance-based phantom stock units (“PSUs”) to the members of the Board of Directors. These PSU's will be paid via unrestricted stock grants to each director upon departure from the Board of Directors.

Stock Options

We utilized a binomial option pricing model to measure the fair value of stock options granted.Our determination of the fair value of share-based payment awards on the date of grant using an option-pricing model is affected by our stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, our expected stock price volatility over the term of the awards, the risk-free rate of return, and actual and projected employee stock option exercise behaviors. The expected life of stock options is not considered under the binomial option pricing model that we utilize. The assumptions used in the fair value method calculation for the years ended September 30,2012, 2011 and 2010 are disclosed in the following table:

		Years Ended September 30,
		2012		2011		2010
Weighted average value per option granted during the period		$	N/A	$	2.05	$	N/A
Dividends (1)		$	N/A	$	-	$	N/A
Stock price volatility (2)			N/A		69.9%		N/A
Risk-free rate of return			N/A		1.9%		N/A
Option term			N/A		10.0 years		N/A
Expected life			N/A		6.0 years		N/A
Forfeiture rate (3)			N/A		0.0%		N/A
	(1) We do not currently pay dividends on our common stock.
	(2) Based upon the Company's historical volatility.
	(3) The forfeiture rate for these options was assumed on the date of grant to be zero based on the limited number of employees who have been awarded stock options.

Stock-based compensation expense recognized during the period is based on the value of the portion of the share-based payment awards that is ultimately expected to vest during the period. As stock-based compensation expense recognized in the Consolidated Statements of Operations is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. We estimate our forfeitures at the time of grant and revise, if necessary, in subsequent periods if actual forfeitures differ from those estimates.

The following table summarizes activity under our stock option plans.

		Weighted Average
	Shares	Exercise Price
Outstanding, September 30, 2008	161,000	$	26.66
Options granted	7,500		17.09
Exercised	-		-
Forfeited and Cancelled	(10,000)		41.61
Outstanding, September 30, 2009	158,500	$	18.66
Options granted	-		-
Exercised	-		-
Forfeited and Cancelled	-		-
Outstanding, September 30, 2010	158,500	$	18.66
Options granted	20,000		3.24
Exercised	-		-
Forfeited and Cancelled	(158,500)		18.66
Outstanding, September 30, 2011	20,000	$	3.24
Options granted	-		-
Exercised	-		-
Forfeited and Cancelled	-		-
Outstanding, June 30, 2012	20,000	$	3.24

The following table summarizes options outstanding and exercisable at June 30, 2012:

Range of Exercise Prices	Outstanding as of June 30, 2012	Remaining Contractual Life in Years		Weighted-Average Exercise Price	Exercisable as of June 30, 2012		Weighted-Average Exercise Price
$3.24	20,000	9.05	$	3.24	-	$	3.24
	20,000	9.05	$	3.24	-	$	3.24

All of our outstanding options vest over a three-year period at a rate of one-third per year upon the annual anniversary of the date of grant and expire ten years from the grant date if they are not exercised. Upon exercise of stock options, it is our policy to first issue shares from treasury stock, then to issue new shares. Unexercised stock options expire byJuly 2021.

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Operating Segments

9 Months Ended

Jun. 30, 2012

Operating Segments [Abstract]

OPERATING SEGMENTS

We manage and measure performance of our business in three distinct operating segments: Communications, Residential and Commercial & Industrial.These segments are reflective of how the Company's Chief Operating Decision Maker (“CODM”) reviews operating results for the purposes of allocating resources and assessing performance. The Company's CODM is its Chief Executive Officer. The Communications segment consists of low voltage installation, design, planning and maintenance for mission critical infrastructure such as data centers. The Residential segment consists of electrical installation, replacement and renovation services in single-family, condominium, townhouse and low-rise multifamily housing units.The Commercial & Industrial segment provides a broad range of electrical design, construction, renovation, engineering and maintenance services to the commercial and industrial markets.

The accounting policies of the segments are the same as those described in the summary of significant accounting policies. We evaluate performance based on income from operations of the respective business units prior to the allocation of Corporate office expenses. Transactions between segments are eliminated in consolidation. Our Corporate office provides general and administrative as well as support services to our three operating segments. Management allocates costs to segments for selling, general and administrative expenses and depreciation expense.

Segment information for the three and nine months endedJune 30, 2012 and 2011 is as follows:

		Three Months Ended June 30, 2012
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	31,453	$	35,232	$	52,615	$	-	$	119,300
Cost of services				27,271		29,655		49,395		-		106,321
Gross profit				4,182		5,577		3,220		-		12,979
Selling, general and administrative				3,766		4,691		2,912		4,156		15,525
Corporate allocations				474		472		1,423		(2,369)		-
Loss (gain) on sale of assets				(1)		1		(12)		-		(12)
Restructuring charge				-		-		137		16		153
Income (loss) from operations			$	(57)	$	413	$	(1,240)	$	(1,803)	$	(2,687)
Other data:
	Depreciation and amortization expense		$	70	$	99	$	62	$	303	$	534
	Total assets		$	34,240	$	29,201	$	63,465	$	45,199	$	172,105

		Three Months Ended June 30, 2011 (as Restated)
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	23,498	$	30,111	$	69,105	$	-	$	122,714
Cost of services				20,777		25,050		67,841		-		113,668
Gross profit				2,721		5,061		1,264		-		9,046
Selling, general and administrative				1,980		3,963		5,542		6,657		18,142
Corporate allocations				586		539		2,287		(3,412)		-
Loss (gain) on sale of assets				1		128		(25)		33		137
Restructuring charge				-		-		1,667		-		1,667
Income (loss) from operations			$	154	$	431	$	(8,207)	$	(3,278)	$	(10,900)
Other data:
	Depreciation and amortization expense		$	20	$	67	$	160	$	1,252	$	1,499
	Total assets		$	23,730	$	22,163	$	80,017	$	48,747	$	174,657

		Nine Months Ended June 30, 2012
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	86,579	$	94,132	$	166,690	$	-	$	347,401
Cost of services				75,278		79,376		156,272		-		310,926
Gross profit				11,301		14,756		10,418		-		36,475
Selling, general and administrative				9,151		12,694		9,720		12,556		44,121
Corporate allocations				1,423		1,415		4,270		(7,108)		-
Loss (gain) on sale of assets				10		8		(100)		-		(82)
Restructuring charge				-		-		955		62		1,017
Income (loss) from operations			$	717	$	639	$	(4,427)	$	(5,510)	$	(8,581)
Other data:
	Depreciation and amortization expense		$	210	$	271	$	219	$	892	$	1,592
	Total assets		$	34,240	$	29,201	$	63,465	$	45,199	$	172,105

		Nine Months Ended June 30, 2011 (as Restated)
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	66,788	$	82,465	$	201,598	$	-	$	350,851
Cost of services				58,437		69,338		197,645		-		325,420
Gross profit				8,351		13,127		3,953		-		25,431
Selling, general and administrative				5,460		12,094		12,388		20,924		50,866
Corporate allocations				1,722		1,699		6,719		(10,140)		-
Loss (gain) on sale of assets				1		58		(74)		(6,665)		(6,680)
Asset Impairments				-		-		-		3,551		3,551
Restructuring charge				-		-		1,667		-		1,667
Income (loss) from operations			$	1,168	$	(724)	$	(16,747)	$	(7,670)	$	(23,973)
Other data:
	Depreciation and amortization expense		$	68	$	250	$	553	$	4,096	$	4,967
	Total assets		$	23,730	$	22,163	$	80,017	$	48,747	$	174,657

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Fair Value Measurements (Tables)

9 Months Ended

Jun. 30, 2012

Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

		Total Fair Value		Quoted Prices (Level 1)	Significant Other Observable Inputs (Level 2)	Significant Unobservable (Level 3)
Money market accounts	$	9,521	$	9,521	-	-
Executive Savings Plan assets		535		535	-	-
Executive Savings Plan liabilities		(528)		(528)	-	-
Total	$	9,528	$	9,528	-	-

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Per Share Information (Tables)

9 Months Ended

Jun. 30, 2012

Per Share Information [Abstract]

Schedule of Earnings Per Share Reconciliation [Table Text Block]

	Three Months Ended June 30,
	2012		2011
Numerator:
Net loss from continuing operations attributable to common shareholders	$	(3,176)	$	(11,376)
Net loss from continuing operations	$	(3,176)	$	(11,376)
Net loss attributable to common shareholders	$	(3,176)	$	(11,376)
Net loss attributable to restricted shareholders		-		-
Net loss	$	(3,176)	$	(11,376)
Denominator:
Weighted average common shares outstanding — basic		14,642,293		14,491,966
Effect of dilutive stock options and non-vested restricted stock		-		-
Weighted average common and common equivalent shares outstanding — diluted		14,642,293		14,491,966
Basic loss per share:
Basic loss per share from continuing operations	$	(0.22)	$	(0.78)
Basic loss per share	$	(0.22)	$	(0.78)
Diluted loss per share:
Diluted loss per share from continuing operations	$	(0.22)	$	(0.78)
Diluted loss per share	$	(0.22)	$	(0.78)

	Nine Months Ended June 30,
	2012		2011
Numerator:
Net loss from continuing operations attributable to common shareholders	$	(10,329)	$	(25,805)
Net loss from continuing operations	$	(10,329)	$	(25,805)
Net loss attributable to common shareholders	$	(10,329)	$	(25,805)
Net loss attributable to restricted shareholders		-		-
Net loss	$	(10,329)	$	(25,805)
Denominator:
Weighted average common shares outstanding — basic		14,616,513		14,472,441
Effect of dilutive stock options and non-vested restricted stock		-		-
Weighted average common and common equivalent shares outstanding — diluted		14,616,513		14,472,441
Basic loss per share:
Basic loss per share from continuing operations	$	(0.71)	$	(1.78)
Basic loss per share	$	(0.71)	$	(1.78)
Diluted loss per share:
Diluted loss per share from continuing operations	$	(0.71)	$	(1.78)
Diluted loss per share	$	(0.71)	$	(1.78)

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Fair Value Measurements

9 Months Ended

Jun. 30, 2012

Jun. 30, 2011

Fair Value Measurements [Abstract]

Fair Value Measurements

		Total Fair Value		Quoted Prices (Level 1)	Significant Other Observable Inputs (Level 2)	Significant Unobservable (Level 3)
Money market accounts	$	9,521	$	9,521	-	-
Executive Savings Plan assets		535		535	-	-
Executive Savings Plan liabilities		(528)		(528)	-	-
Total	$	9,528	$	9,528	-	-

Below is a description of the inputs used to value the assets summarized in the preceding table:

Level 1 — Inputs represent unadjusted quoted prices for identical assets exchanged in active markets.

Level 2 — Inputs include directly or indirectly observable inputs other than Level 1 inputs such as quoted prices for similar assets exchanged in active or inactive markets; quoted prices for identical assets exchanged in inactive markets; and other inputs that are considered in fair value determinations of the assets.

Level 3 — Inputs include unobservable inputs used in the measurement of assets. Management is required to use its own assumptions regarding unobservable inputs because there is little, if any, market activity in the assets or related observable inputs that can be corroborated at the measurement date.

Fair Value Measurement Accounting

This disclosure relates to the activity for assets and liabilities measured at fair value on a recurring basis, including transfers of assets and liabilities between Level 1 and Level 2 of the fair value hierarchy and the separate presentation of purchases, sales, issuances and settlements of assets and liabilities within Level 3 of the fair value hierarchy. In addition, we provide enhanced disclosure of the valuation techniques and inputs used in the fair value measurements within Level 2 and Level 3 when applicable.

Fair value is considered the price to sell an asset, or transfer a liability, between market participants on the measurement date. Fair value measurements assume that the asset or liability is (1) exchanged in an orderly manner, (2) the exchange is in the principal market for that asset or liability, and (3) the market participants are independent, knowledgeable, able and willing to transact an exchange.Fair value accounting and reporting establishes a framework for measuring fair value by creating a hierarchy for observable independent market inputs and unobservable market assumptions and expands disclosures about fair value measurements. Considerable judgment is required to interpret the market data used to develop fair value estimates. As such, the estimates presented herein are not necessarily indicative of the amounts that could be realized in a current exchange. The use of different market assumptions and/or estimation methods could have a material effect on the estimated fair value.

Financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2012 are summarized in the following table by the type of inputs applicable to the fair value measurements:

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Securities And Equity Investments

9 Months Ended

Jun. 30, 2012

Securities and Equity Investments [Abstract]

Related Party Transaction

Investment in EnerTech Capital Partners II L.P.

Our investment in EnerTech was approximately 2 of the overall ownership in EnerTech at June 30, 2012 and September 30, 2011. As such, we accounted for this investment using the cost method of accounting.

EnerTech's investment portfolio periodically results in unrealized losses reflecting a possible, other-than-temporary impairment of our investment. If the facts arise that lead us to determine that any unrealized losses are not temporary, we would write-down our investment in EnerTech through a charge to other expense in the period of such determination. During the three months endedJune 30, 2012, we collected a distribution of$83, reducing our carrying value.The carrying value of our investment in EnerTech at June 30, 2012 and September 30, 2011 was $919 and $1,003, respectively, and is currently recorded as a component of Other Non-Current Assets in our Consolidated Balance Sheets. The following table presents the reconciliation of the carrying value and unrealized gains to the fair value of the investment in EnerTech as of June 30, 2012 and September 30, 2011:

	June 30,		September 30,
	2012		2011
Carrying value	$	919	$	1,003
Unrealized gains (losses)		64		-
Fair value	$	983	$	1,003

On December 31, 2011, EnerTech's general partner, with the consent of the fund's investors, extended the fund through December 31, 2012. The fund will terminate on this date unless extended by the fund's valuation committee. The fund may be extended for another one-year period through December 31, 2013with the consent of the fund's valuation committee.

Arbinet Corporation

On May 15, 2006, we received a distribution from the investment in EnerTech of 32,967 shares in Arbinet Corporation. We sold these shares in fiscal 2011; accordingly, the amount of unrealized holding losses included in other comprehensive income at June 30, 2012and 2010 is ##D<BS_AccOthCompIncCQ>and ##D<BS_AccOthCompIncPYE>, respectively.

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Employee Benefit Plans

9 Months Ended

Jun. 30, 2012

Employee Benefit Plans [Abstract]

401(k) Plan

401(k) Plan

In November 1998, we established the Integrated Electrical Services, Inc. 401(k) Retirement Savings Plan (the “401(k) Plan”). All full-time IES employees are eligible to participate on the first day of the month subsequent to completing thirty days of service and attaining age twenty-one. Participants become vested in our matching contributions following three years of service.

On February 13, 2009, we suspended Company matching cash contributions to employee's contributions due to the significant impact of the economic recession on the Company's financial performance. We made no contributions to the 401(k) plan for the nine months endedJune 30, 2012 and 2011, respectively.

Executive Deferred Compensation Plan

Under the Executive Deferred Compensation Plan certain employees are permitted to defer a portion (up to 75%) of their base salary and/or bonus for a plan year. The Compensation Committee of the Board of Directors may, in its sole discretion, credit one or more participants with an employer deferral (contribution) in such amount as the Committee may choose (each, an “Employer Contribution”). The Employer Contribution, if any, may be a fixed dollar amount, a fixed percentage of the participant's compensation, base salary, or bonus, or a “matching” amount with respect to all or part of the participant's elective deferrals for such plan year, and/or any combination of the foregoing as the Committee may choose.

On February 13, 2009, we suspended Company matching cash contributions to employee's contributions due to the significant impact of the economic recession on the Company's financial performance. We made no contributions to the Executive Deferred Compensation Plan for thenine months endedJune 30, 2012 and 2011respectively.

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Commitments And Contingencies

9 Months Ended

Jun. 30, 2012

Commitments And Contingencies [Abstract]

Legal Matters

Legal Matters

From time to time we are a party to various claims, lawsuits and other legal proceedings that arise in the ordinary course of business. We maintain various insurance coverage to minimize financial risk associated with these proceedings. None of these proceedings, separately or in the aggregate, are expected to have a material adverse effect on our financial position, results of operations or cash flows. With respect to all such proceedings, we record reserves when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. We expense routine legal costs related to these proceedings as they are incurred.

The following is a discussion of our significant legal matters:

Ward Transformer Site

One of our subsidiaries has been identified as one of more than 200 potentially responsible parties (PRPs) with respect to the clean-up of an electric transformer resale and reconditioning facility, known as the Ward Transformer Site, located in Raleigh, North Carolina. The facility built, repaired, reconditioned and sold electric transformers from approximately 1964 to 2005. We did not own or operate the facility but a corporation that we acquired in July 1999 is believed to have sent transformers to the facility during the 1990's. During the course of its operation, the facility was contaminated by Polychlorinated Biphenyls (PCBs), which also have been found to have migrated off the site.

Four PRPs have commenced clean-up of on-site contaminated soils under an Emergency Removal Action pursuant to a settlement agreement and Administrative Order on Consent entered into between the four PRPs and the U.S. Environmental Protection Agency (EPA) in September 2005. We are not a party to that settlement agreement or Order on Consent. In April 2009, two of these PRPs, Carolina Power and Light Company and Consolidation Coal Company, filed suit against us and most of the other PRPs in the U.S. District Court for the Eastern District of North Carolina (Western Division) to contribute to the cost of the clean-up. In addition to the on-site clean-up, the EPA has selected approximately 50 PRPs to which it sent a Special Notice Letter in late 2008 to organize the clean-up of soils off site and address contamination of groundwater and other miscellaneous off-site issues. We were not a recipient of that letter.

Based on our investigation to date, there is evidence to support our defense that our subsidiary contributed no PCB contamination to the site. In addition, we have tendered a demand for indemnification to the former owner of the acquired corporation that may have transacted business with the facility. As of June 30, 2012, we have not recorded a reserve for this matter, as we believe the likelihood of our responsibility for damages is not probable and a potential range of exposure is not estimable.

TekWorks, Inc.

On August 5, 2011, TekWorks, Inc. filed suit in the Superior Court of California, county of San Diegoagainst the Company and eight of its employees. The employees, all former TekWorks employees, were hired by the Company in May and June of 2011 to work in the Company's San Diego communications operations. TekWorks' claims against the Company and each of the individual defendants include misappropriation of trade secrets, intentional interference with contractual relations and unfair competition under the California Business & Professions Code. In addition to the claims against all defendants, TekWorks claims against the eight individual employees also include breach of contract and the duty of loyalty, as well as claims against a single employee for breach of fiduciary duty and conversion.

Since September 2011, the parties have exchanged written discovery and undertaken depositions. Following mediation in June and early August 2012,the parties reached an agreement in principal as to settlement of this matter on August 7, 2012, the terms of which include a $1,250 payment by the Company to TekWorks, the Company's receipt of certain business assets from TekWorks, mutual releases and non-competition agreements with respect to certain customers of each party. Each party has also agreed to bear its own costs and fees incurred in connection with this matter. As of the date of this quarterly report on Form 10-Q, the parties have executed a memorandum of understanding on the essential terms of, and are in the process of finalizing the settlement agreement.

In June 2012, the Company recorded a reserve in the amount of $1,230 related to this matter. While the Company remains convinced that its potential exposure in this matter if the case were to proceed to trial is substantially less than the settlement amount, the Company believes that settlement of this matter is in the best interest of the Company and its shareholders, given the anticipated expense of litigation and the loss of productivity and uncertainty associated with taking the matter to trial.

Risk Management

We retain the risk for workers' compensation, employer's liability, automobile liability, general liability and employee group health claims, resulting from uninsured deductibles per accident or occurrence which are subject to annual aggregate limits. Our general liability program provides coverage for bodily injury and property damage. Losses up to the deductible amounts are accrued based upon our known claims incurred and an estimate of claims incurred but not reported. As a result, many of our claims are effectively self-insured. Many claims against our insurance are in the form of litigation. At June 30, 2012, we had$5,702accrued for insurance liabilities.We are also subject to construction defect liabilities, primarily within our Residential segment. As of June 30, 2012, we had reserved$389for these claims.

Some of the underwriters of our casualty insurance program require us to post letters of credit as collateral. This is common in the insurance industry. To date, we have not had a situation where an underwriter has had reasonable cause to effect payment under a letter of credit. At June 30, 2012,$8,882 of our outstanding letters of credit was utilized to collateralize our insurance program.

Surety

Many customers, particularly in connection with new construction, require us to post performance and payment bonds issued by a surety. Those bonds provide a guarantee to the customer that we will perform under the terms of our contract and that we will pay our subcontractors and vendors. If we fail to perform under the terms of our contract or to pay subcontractors and vendors, the customer may demand that the surety make payments or provide services under the bond. We must reimburse the sureties for any expenses or outlays they incur on our behalf. To date, we have not been required to make any reimbursements to our sureties for bond-related costs.

As is common in the surety industry, sureties issue bonds on a project-by-project basis and can decline to issue bonds at any time. We believe that our relationships with our sureties will allow us to provide surety bonds as they are required. However, current market conditions, as well as changes in our sureties' assessment of our operating and financial risk, could cause our sureties to decline to issue bonds for our work. If our sureties decline to issue bonds for our work, our alternatives would include posting other forms of collateral for project performance, such as letters of credit or cash, seeking bonding capacity from other sureties, or engaging in more projects that do not require surety bonds. In addition, if we are awarded a project for which a surety bond is required but we are unable to obtain a surety bond, the result can be a claim for damages by the customer for the costs of replacing us with another contractor.

As of June 30, 2012, the estimated cost to complete our bonded projects was approximately$67,290. We evaluate our bonding requirements on a regular basis, including the terms offered by our sureties. We believe the bonding capacity presently provided by our current sureties is adequate for our current operations and will be adequate for our operations for the foreseeable future.As of June 30, 2012, we had outstanding$1,000 to collateralize our obligations to certain of our previous sureties (as is included in Other Non-Current Assets in our Consolidated Balance Sheet). Posting letters of credit in favor of our sureties reduces the borrowing availability under our revolving credit facility.

Other Commitments and Contingencies

Some of our customers and vendors require us to post letters of credit as a means of guaranteeing performance under our contracts and ensuring payment by us to subcontractors and vendors. If our customer has reasonable cause to effect payment under a letter of credit, we would be required to reimburse our creditor for the letter of credit. At June 30, 2012,$630of our outstanding letters of credit was to collateralize our vendors.

On January 9, 2012, we entered into a settlement agreement with regard to $2,000 of collateral held by a surety who previously issued construction payment and performance bonds for us. The agreement called for a total settlement of$2,200 to be paid in monthly installments through February 2013. In the event of default, we are entitled to file and execute upon an agreed judgment in our favor in the amount of $2,450. To date, we have received payments of $175; however, the payment due on April 30, 2012, and all subsequent payments due have not been received. On August 7, 2012, we reached an agreement with the surety and have not filed the agreed judgment. The amended agreement provides for additional collateral and calls for the total settlement amount of $2,025 ($2,200 less the $175 already received) to be paid in monthly installments beginning September 30, 2012 through July 2014 with an interest rate of 12%. The terms of the agreed judgment remain the same. Collection of this debt is deemed probable, but there is a risk of loss ranging from $0 to $1,825, the recorded value as of the filing of this quarterly report on Form 10-Q. To date, we have made no adjustment to the outstanding receivable balance, which was $1,825as of June 30, 2012, and, in any event, intend to aggressively pursue full payment. In the event the suretybreaches the agreement and fails to make payment to us, we intend to file the agreed judgment in the amount of $2,450, less paymentmade to the date of such filing, which potentially would result in additional income of $450.

Between October 2004 and September 2005, we sold all or substantially all of the assets of certain of our wholly-owned subsidiaries. As these sales were assets sales, rather than stock sales, we may be required to fulfill obligations that were assigned or sold to others, if the purchaser is unwilling or unable to perform the transferred liabilities. If this were to occur, we would seek reimbursement from the purchasers. These potential liabilities will continue to diminish over time. To date, we have not been required to perform on any projects sold under this divestiture program.

From time to time, we may enter into firm purchase commitments for materials such as copper or aluminum wire which we expect to use in the ordinary course of business. These commitments are typically for terms of less than one year and require us to buy minimum quantities of materials at specific intervals at a fixed price over the term. As of June 30, 2012, we had no such open purchase commitments.

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Per Share Information EPS (Details) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Earnings Per Share Reconciliation [Abstract]
Net Income (Loss) Available to Common Stockholders	$ (3,176)	$ (11,376)	$ (10,329)	$ (25,805)
Net income (loss) attributable to restricted shareholders	0	0	0	0
Net Income (Loss)	$ (3,176)	$ (11,376)	$ (10,329)	$ (25,805)
Weighted Average Number of Shares Outstanding, Basic	14,642,293	14,491,966	14,616,513	14,472,441
Effect of dilutive stock options and non-vested restricted stock	0	0	0	0
Weighted Average Number of Shares Outstanding, Diluted	14,642,293	14,491,966	14,616,513	14,472,441
Earnings Per Share, Basic	$ (0.22)	$ (0.78)	$ (0.71)	$ (1.78)
Earnings Per Share, Diluted	$ (0.22)	$ (0.78)	$ (0.71)	$ (1.78)

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Stockholders' Equity (Tables)

9 Months Ended

Jun. 30, 2012

Stockholders' Equity [Abstract]

Schedule Of Unvested Restricted Stock Units Roll Forward Table [Text Block]

		Years Ended September 30,
			2012	2011	2010
Unvested at beginning of year			376,200	352,086	230,716
	Granted		100,000	320,000	225,486
	Vested		(95,974)	(165,628)	(66,116)
	Forfeited		(27,866)	(130,258)	(38,000)
Unvested at end of year			352,360	376,200	352,086

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

		Years Ended September 30,
		2012		2011		2010
Weighted average value per option granted during the period		$	N/A	$	2.05	$	N/A
Dividends (1)		$	N/A	$	-	$	N/A
Stock price volatility (2)			N/A		69.9%		N/A
Risk-free rate of return			N/A		1.9%		N/A
Option term			N/A		10.0 years		N/A
Expected life			N/A		6.0 years		N/A
Forfeiture rate (3)			N/A		0.0%		N/A
	(1) We do not currently pay dividends on our common stock.
	(2) Based upon the Company's historical volatility.
	(3) The forfeiture rate for these options was assumed on the date of grant to be zero based on the limited number of employees who have been awarded stock options.

Schedule Of Stock Options Roll Forward Table [Text Block]

		Weighted Average
	Shares	Exercise Price
Outstanding, September 30, 2008	161,000	$	26.66
Options granted	7,500		17.09
Exercised	-		-
Forfeited and Cancelled	(10,000)		41.61
Outstanding, September 30, 2009	158,500	$	18.66
Options granted	-		-
Exercised	-		-
Forfeited and Cancelled	-		-
Outstanding, September 30, 2010	158,500	$	18.66
Options granted	20,000		3.24
Exercised	-		-
Forfeited and Cancelled	(158,500)		18.66
Outstanding, September 30, 2011	20,000	$	3.24
Options granted	-		-
Exercised	-		-
Forfeited and Cancelled	-		-
Outstanding, June 30, 2012	20,000	$	3.24

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]

Range of Exercise Prices	Outstanding as of June 30, 2012	Remaining Contractual Life in Years		Weighted-Average Exercise Price	Exercisable as of June 30, 2012		Weighted-Average Exercise Price
$3.24	20,000	9.05	$	3.24	-	$	3.24
	20,000	9.05	$	3.24	-	$	3.24

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Strategic Actions (Details) (2011 Restructuring Plan [Member], USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 30, 2012
Restructuring Cost and Reserve [Line Items]
Severance Costs	$ 58
Other Restructuring Costs	951
Loss on Contract Termination	124
Maximum [Member] | Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Expected Cost	$ 5,500

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Stockholders' Equity Options Outstanding (Details) (Three Twenty Four [Member], USD $)	9 Months Ended
	Jun. 30, 2012
Three Twenty Four [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices	$ 3.24
Shares Outstanding	20,000
Sharebased Compensation Shares Authorized Under Stock Option Plans ExercisePrice Range Outstanding Options Weighted Average Remaining Contractual Term 2	9 years 0 months 22 days
Weighted-Average Exercise Price	$ 3.24
Share Exercisable	0
Exercisable Weighted Average Exercise Price	$ 3.24

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Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (10,329)	$ (25,805)
Adjustments to reconcile net loss to net cash provided by operating activities:
Net income (loss) from discontinued operations	0	0
Bad debt expense	(519)	(1,052)
Deferred financing cost amortization	108	253
Depreciation and amortization	1,592	4,967
Asset Impairment	0	3,551
Gain on sale of assets	315	(84)
Gain on sale of business unit	0	(6,763)
Non-cash compensation expense	534	682
Impairment of investment	0	0
Equity in (gains) losses of investment	0	(88)
Deferred income tax	0	(32)
Changes in operating assets and liabilities
Accounts receivable	6,505	(4,208)
Inventories	(8,145)	1,809
Costs and estimated earnings in excess of billings	3,463	621
Prepaid expenses and other current assets	(1,406)	485
Other non-current assets	1,197	3,201
Accounts payable and accrued expenses	5,562	(2,858)
Billings in excess of costs and estimated earnings	(7,096)	4,407
Other non-current liabilities	164	0
Net cash provided by (used in) operating activities	5,945	23,668
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(1,169)	(2,103)
Proceeds from sales of property and equipment	0	0
Proceeds on sale of facilities	0	16,546
Distribution from unconsolidated affiliates	0	57
Net cash provided by (used in) investing activities	1,169	(14,500)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	194	652
Changes In Restricted Cash	9,512	0
Purchase Of Treasury Stock	(94)	(65)
Net cash used in financing activities	9,800	717
NET DECREASE IN CASH AND CASH EQUIVALENTS	16,914	9,885
CASH AND CASH EQUIVALENTS, beginning of period	35,577	32,924
CASH AND CASH EQUIVALENTS, end of period	18,663	23,039
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest	1,248	1,499
Cash paid for income taxes	$ 383	$ 247

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Per Share Information

9 Months Ended

Jun. 30, 2012

Per Share Information [Abstract]

Per Share Information

Basic earnings per share is calculated as income (loss) available to common stockholders, divided by the weighted average number of common shares outstanding during the period. Our restricted shares are considered participating securities, but do not have a contractual obligation to share in the losses in any given period. As a result, these participating securities will not be allocated any losses in the periods of net losses, but will be allocated income in the periods of net income using the two-class method.

The following table reconciles the components of the basic and diluted earnings (loss) per share for the three and nine months endedJune 30, 2012 and2011 (in thousands, except share information):

	Three Months Ended June 30,
	2012		2011
Numerator:
Net loss from continuing operations attributable to common shareholders	$	(3,176)	$	(11,376)
Net loss from continuing operations	$	(3,176)	$	(11,376)
Net loss attributable to common shareholders	$	(3,176)	$	(11,376)
Net loss attributable to restricted shareholders		-		-
Net loss	$	(3,176)	$	(11,376)
Denominator:
Weighted average common shares outstanding — basic		14,642,293		14,491,966
Effect of dilutive stock options and non-vested restricted stock		-		-
Weighted average common and common equivalent shares outstanding — diluted		14,642,293		14,491,966
Basic loss per share:
Basic loss per share from continuing operations	$	(0.22)	$	(0.78)
Basic loss per share	$	(0.22)	$	(0.78)
Diluted loss per share:
Diluted loss per share from continuing operations	$	(0.22)	$	(0.78)
Diluted loss per share	$	(0.22)	$	(0.78)

	Nine Months Ended June 30,
	2012		2011
Numerator:
Net loss from continuing operations attributable to common shareholders	$	(10,329)	$	(25,805)
Net loss from continuing operations	$	(10,329)	$	(25,805)
Net loss attributable to common shareholders	$	(10,329)	$	(25,805)
Net loss attributable to restricted shareholders		-		-
Net loss	$	(10,329)	$	(25,805)
Denominator:
Weighted average common shares outstanding — basic		14,616,513		14,472,441
Effect of dilutive stock options and non-vested restricted stock		-		-
Weighted average common and common equivalent shares outstanding — diluted		14,616,513		14,472,441
Basic loss per share:
Basic loss per share from continuing operations	$	(0.71)	$	(1.78)
Basic loss per share	$	(0.71)	$	(1.78)
Diluted loss per share:
Diluted loss per share from continuing operations	$	(0.71)	$	(1.78)
Diluted loss per share	$	(0.71)	$	(1.78)

For the three and nine months endedJune 30, 2012 and2011, 20,000 and100,000 stock options, respectively, were excluded from the computation of fully diluted earnings per share because the exercise prices of the options were greater than the average price of our common stock. For the three and nine months endedJune 30, 2012 and 2011, 352,360 and278,400shares, respectively, of restricted stock were excluded from the computation of fully diluted earnings per share because we reported a loss from continuing operations.

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Strategic Actions - Restructuring Costs (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Restructuring and Related Cost [Line Item]
Restructuring liability Beginning of Period			$ 2,207
Restructuring charges (benefits) incurred	(153)	(1,667)	(1,017)	(1,667)
Payments for Restructuring			(2,506)
Restructuring liability End of Period	718		718
Severance Charges
Restructuring and Related Cost [Line Item]
Restructuring liability Beginning of Period			1,081
Restructuring charges (benefits) incurred			(58)
Payments for Restructuring			(733)
Restructuring liability End of Period	290		290
Consulting Charges
Restructuring and Related Cost [Line Item]
Restructuring liability Beginning of Period			336
Restructuring charges (benefits) incurred			951
Payments for Restructuring			(1,287)
Restructuring liability End of Period	0		0
Lease Termination & Other Charges
Restructuring and Related Cost [Line Item]
Restructuring liability Beginning of Period			790
Restructuring charges (benefits) incurred			124
Payments for Restructuring			(486)
Restructuring liability End of Period	$ 428		$ 428

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Stockholders' Equity RS Rollforward (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Jun. 30, 2012	Sep. 30, 2011	Sep. 30, 2010
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested at beginning of year	352,086	230,716		352,360	376,200	352,086
Shares Granted	100,000	320,000	225,486
Vested	(95,974)	(165,628)	(66,116)
Unvested shares forfeited	(27,866)	(130,258)	(38,000)
Unvested at end of year	376,200	352,086	230,716	352,360	376,200	352,086

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Operation Segments (Tables)

9 Months Ended

Jun. 30, 2012

Operating Segments [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

		Three Months Ended June 30, 2012
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	31,453	$	35,232	$	52,615	$	-	$	119,300
Cost of services				27,271		29,655		49,395		-		106,321
Gross profit				4,182		5,577		3,220		-		12,979
Selling, general and administrative				3,766		4,691		2,912		4,156		15,525
Corporate allocations				474		472		1,423		(2,369)		-
Loss (gain) on sale of assets				(1)		1		(12)		-		(12)
Restructuring charge				-		-		137		16		153
Income (loss) from operations			$	(57)	$	413	$	(1,240)	$	(1,803)	$	(2,687)
Other data:
	Depreciation and amortization expense		$	70	$	99	$	62	$	303	$	534
	Total assets		$	34,240	$	29,201	$	63,465	$	45,199	$	172,105

		Three Months Ended June 30, 2011 (as Restated)
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	23,498	$	30,111	$	69,105	$	-	$	122,714
Cost of services				20,777		25,050		67,841		-		113,668
Gross profit				2,721		5,061		1,264		-		9,046
Selling, general and administrative				1,980		3,963		5,542		6,657		18,142
Corporate allocations				586		539		2,287		(3,412)		-
Loss (gain) on sale of assets				1		128		(25)		33		137
Restructuring charge				-		-		1,667		-		1,667
Income (loss) from operations			$	154	$	431	$	(8,207)	$	(3,278)	$	(10,900)
Other data:
	Depreciation and amortization expense		$	20	$	67	$	160	$	1,252	$	1,499
	Total assets		$	23,730	$	22,163	$	80,017	$	48,747	$	174,657

		Nine Months Ended June 30, 2012
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	86,579	$	94,132	$	166,690	$	-	$	347,401
Cost of services				75,278		79,376		156,272		-		310,926
Gross profit				11,301		14,756		10,418		-		36,475
Selling, general and administrative				9,151		12,694		9,720		12,556		44,121
Corporate allocations				1,423		1,415		4,270		(7,108)		-
Loss (gain) on sale of assets				10		8		(100)		-		(82)
Restructuring charge				-		-		955		62		1,017
Income (loss) from operations			$	717	$	639	$	(4,427)	$	(5,510)	$	(8,581)
Other data:
	Depreciation and amortization expense		$	210	$	271	$	219	$	892	$	1,592
	Total assets		$	34,240	$	29,201	$	63,465	$	45,199	$	172,105

		Nine Months Ended June 30, 2011 (as Restated)
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	66,788	$	82,465	$	201,598	$	-	$	350,851
Cost of services				58,437		69,338		197,645		-		325,420
Gross profit				8,351		13,127		3,953		-		25,431
Selling, general and administrative				5,460		12,094		12,388		20,924		50,866
Corporate allocations				1,722		1,699		6,719		(10,140)		-
Loss (gain) on sale of assets				1		58		(74)		(6,665)		(6,680)
Asset Impairments				-		-		-		3,551		3,551
Restructuring charge				-		-		1,667		-		1,667
Income (loss) from operations			$	1,168	$	(724)	$	(16,747)	$	(7,670)	$	(23,973)
Other data:
	Depreciation and amortization expense		$	68	$	250	$	553	$	4,096	$	4,967
	Total assets		$	23,730	$	22,163	$	80,017	$	48,747	$	174,657