10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q/A

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

For the Quarterly Period Ended June 30, 2013

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  x    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  x    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	x	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  x

On August 12, 2013, there were 15,105,846 shares of common stock outstanding.

EXPLANATORY NOTE

Integrated Electrical Services, Inc. is filing this Amendment No. 1 (the “Form 10-Q/A”) to our Quarterly Report on Form 10-Q for the quarter ended June 30, 2013 (the “Form 10-Q”), filed with the Securities and Exchange Commission (“SEC”) on August 12, 2013, for the sole purpose of refurnishing the Interactive Data File as Exhibit 101. The Interactive Data File furnished with the Form 10-Q included data reported in thousands of dollars without identifying the data as being reported on that basis.

No other changes have been made to the Form 10-Q. This Form 10-Q/A continues to speak 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 any related disclosures made in the Form 10-Q.

EXHIBIT INDEX

Exhibit No.	Description
2.1 —	Agreement and Plan of Merger effective as of March 13, 2013, by and among Integrated Electrical Services, Inc., IES Subsidiary Holdings, Inc. and MISCOR Group, Ltd. (Attached as part of Annex A to the joint proxy statement/prospectus that is part of this Registration Statement) (the schedules and annexes have been omitted pursuant to Item 601(b)(2) of Regulation S-K)
2.2 —	First Amendment to Agreement and Plan of Merger, dated as of July 10, 2013, by and among Integrated Electrical Services, Inc., IES Subsidiary Holdings, Inc. and MISCOR Group, Ltd. (Attached as part of Annex A to the joint proxy statement/prospectus that is part of this Registration Statement)
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 —	Certificate of Designations of Series A Junior Participating Preferred Stock (Incorporated by reference to Exhibit 3.1 to the Company’s Current Report on From 8-K filed on January 28, 2013)
3.3 —	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)
4.1 —	Tax Benefit Protection Plan Agreement by and between Integrated Electrical Services, Inc. and American Stock Transfer & Trust Company, LLC, as Rights Agent, dated as of January 28, 2013, including the forms of Certificate of Designation and of Rights Certificate and Summary of Stockholder Rights Plan attached thereto as Exhibits A, B and C, respectively (Incorporated by reference to Exhibit 4.1 to the Company’s Current Report on Form 8-K filed on January 28, 2013)
10.1 —	Agreement of Indemnity, dated May 7, 2013, by Integrated Electrical Services, Inc. and certain of its present and future subsidiaries and affiliates and XL Specialty Insurance Company, XL Reinsurance America, Inc. and Greenwich Insurance Company and their affiliates, subsidiaries, successors and assigns. (Incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q filed on May 13, 2013)
*31.1 —	Rule 13a-14(a)/15d-14(a) Certification of James M. Lindstrom, Chief Executive Officer
*31.2 —	Rule 13a-14(a)/15d-14(a) Certification of Robert W. Lewey, Chief Financial Officer
**32.1 —	Section 1350 Certification of James M. Lindstrom, Chief Executive Officer
**32.2 —	Section 1350 Certification of Robert W. Lewey, Chief Financial Officer
*101.INS	XBRL Instance Document
*101.SCH	XBRL Schema Document
*101.LAB	XBRL Label Linkbase Document

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*101.PRE	XBRL Presentation Linkbase Document
*101.DEF	XBRL Definition Linkbase Document
*101.CAL	XBRL Calculation Linkbase Document

* Filed herewith.

** Previously filed or furnished as an exhibit to the Integrated Electrical Services, Inc. Quarterly Report on Form 10–Q for the quarter ended June 30, 2013.

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SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) 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 on January 6, 2014.

INTEGRATED ELECTRICAL SERVICES, INC.
By:	/s/ JAMES M. LINDSTROM
	James M. Lindstrom Chief Executive Officer and President

5

EX-31.1

Exhibit 31.1

CERTIFICATION

I, James M. Lindstrom, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q/A of Integrated Electrical Services, Inc.; and

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.

Date: January 6, 2014

/s/ JAMES M. LINDSTROM

James M. Lindstrom

President and Chief Executive Officer

EX-31.2

Exhibit 31.2

CERTIFICATION

I, Robert W. Lewey, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q/A of Integrated Electrical Services, Inc.; and

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.

Date: January 6, 2014

/s/ ROBERT W. LEWEY

Robert W. Lewey

Senior Vice President and Chief Financial Officer

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Discontinued Operations

9 Months Ended

Jun. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations, Disclosure

12. DISCONTINUED OPERATIONS

In 2011, we initiated the closure of all or portions of our Commercial & Industrial and Communications facilities in Arizona, Florida, Iowa, Louisiana, Maryland, Massachusetts, Nevada and Texas. The closure of these facilities was a key aspect of our commitment to return the Company to profitability and selected based on their business prospects at that time and the extended time frame needed to return the facilities to a profitable position. We substantially concluded the closure of these facilities as of September 30, 2012. Results from operations of these facilities for the three and nine months endedJune 30, 2013 and 2012 are presented in our Consolidated Statements of Comprehensive Income as discontinued operations.

The components of the results of discontinued operations for these facilities are as follows:

	Three Months Ended June 30,
		2013		2012
Revenues		$	331	$	3,172
Cost of services			467		4,449
Gross profit			(136)		(1,277)
Selling, general and administrative			87		569
(Gain) on sale of assets			-		(3)
Asset Impairment			200		-
Restructuring charge			(2)		153
Loss from discontinued operations			(421)		(1,996)
(Benefit) provision for income taxes			(8)		(33)
Net loss from discontinued operations		$	(413)	$	(1,963)

	Nine Months Ended June 30,
		2013		2012
Revenues		$	1,393	$	14,667
Cost of services			1,391		19,430
Gross profit			2		(4,763)
Selling, general and administrative			455		2,074
(Gain) loss on sale of assets			(1)		83
Asset Impairment			200		-
Restructuring charge			59		1,016
Loss from discontinued operations			(711)		(7,936)
(Benefit) provision for income taxes			(14)		185
Net loss from discontinued operations		$	(697)	$	(8,121)

Included in the Consolidated Balance Sheets at June 30, 2013 and September 30, 2012 are the following major classes of assets and liabilities associated with discontinued operations:

	June 30,		September 30,
	2013		2012
Assets of discontinued operations	$	2,434	$	6,127
Liabilities of discontinued operations	$	864	$	3,005

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Commitments And Contingencies (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended		3 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013 Ward Transformer Site [Member] respparties	Jun. 30, 2013 TekWorks [Member] respparties	Jun. 30, 2013 Surety [Member]	Dec. 31, 2012 Surety [Member]	Jun. 24, 2013 Surety [Member]	Apr. 30, 2012 Surety [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	$ 3,858
Reserve for construction defect liabilities	543
Estimated cost of completion of bonded project	49,522
Outstanding amount to collateralize our obligations	999
Outstanding letters of credit was to collateralize vendors	200
Settlement agreement with regard to collateral held by a surety					2,000
Loss Contingency, Settlement Agreement, Consideration					2,200
Receipt of payments							300	175
Outstanding receivable balance						0
Loss Contingency, Settlement Agreement, Date					08/07/2012
Total settlement to be paid in monthly installments					2,200
Accrued Liability Related To Legal Settlements	1,425	0
Loss Contingency, Settlement Agreement, Terms					. On April 17, 2013, the Company filed the necessary documents to domesticate the agreed judgment against the surety in Virginia. Following these two actions, the surety proposed a new payment agreement. After negotiations, the Company entered an amended agreement with all defendants in exchange for payment of $300, which was received on June 24, 2013. The amended agreement provides for additional monthly installments, with final payment due June 30, 2014.
ValuationAllowancesAndReservesChargedToCostAndExpense						1,725
Outstanding letters of credit that were utilized as collateral	$ 6,852

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Consolidated Statements Of Comprehensive Income (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Consolidated Statements Of Operations YTD [Abstract]
Revenues	$ 121,552	$ 116,128	$ 370,810	$ 332,734
Cost of services	105,899	101,872	321,182	291,496
Gross profit	15,653	14,256	49,628	41,238
Selling, general and administrative expenses	16,576	14,956	48,104	42,048
(Gain) loss on sale of assets	(16)	(9)	(56)	(165)
Restructuring charges for continuing operations	0	0	0	0
Income (loss) from operations	(907)	(691)	1,580	(645)
Interest and other (income) expense:
Interest expense	372	524	1,425	1,612
Interest income	0	(8)	(123)	(23)
Other (income) expense, net	(649)	(2)	1,048	(66)
Interest and other expense, net	(277)	514	2,350	1,523
Income (loss) from operations before income taxes	(630)	(1,205)	(770)	(2,168)
Provision (benefit) for income taxes	95	8	264	40
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	(725)	(1,213)	(1,034)	(2,208)
Discontinued operations (Note 3 "Strategic Actions")
Income (loss) from discontinued operations	(421)	(1,996)	(711)	(7,936)
Provision (benefit) for income taxes	(8)	(33)	(14)	185
Net income (loss) from discontinued operations	(413)	(1,963)	(697)	(8,121)
Net loss	(1,138)	(3,176)	(1,731)	(10,329)
Unrealized gain on interest hedge, before tax	(8)	0	(19)	0
Tax expense related to unrealized gain on interest hedge	0	0	0	0
Comprehensive Income (loss)	$ 1,130	$ 3,176	$ 1,712	$ 10,329
Basic earnings (loss) per share:
Continuing operations	$ (0.05)	$ (0.08)	$ (0.07)	$ (0.15)
Discontinued operations	$ (0.03)	$ (0.14)	$ (0.05)	$ (0.56)
Earnings Per Share, Basic	$ (0.08)	$ (0.22)	$ (0.12)	$ (0.71)
Diluted earnings (loss) per share:
Continuing operations	$ (0.05)	$ (0.08)	$ (0.07)	$ (0.15)
Discontinued operations	$ (0.03)	$ (0.14)	$ (0.05)	$ (0.56)
Earnings Per Share, Diluted	$ (0.08)	$ (0.22)	$ (0.12)	$ (0.71)
Shares used in the computation of loss per share (Note 5):
Basic	14,937,434	14,642,293	14,882,687	14,616,513
Diluted	14,937,434	14,642,293	14,882,687	14,616,513

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Per Share Information

9 Months Ended

Jun. 30, 2013

Per Share Information [Abstract]

Per Share Information

5. 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. If the effect is dilutive, participating securities are included in the computation of basic earnings per share. Our participating securities 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 income(loss)per share for the three and nine months endedJune 30,2013 and 2012:

	Three Months Ended June 30,
	2013		2012
Numerator:
Net loss from continuing operations attributable to common shareholders	$	(725)	$	(1,213)
Net loss from continuing operations attributable to restricted shareholders	$	-	$	-
Net loss from continuing operations	$	(725)	$	(1,213)
Net loss from discontinued operations attributable to common shareholders	$	(413)	$	(1,963)
Net loss from discontinued operations attributable to restricted shareholders	$	-	$	-
Net loss from discontinued operations	$	(413)	$	(1,963)
Net loss attributable to common shareholders	$	(1,138)	$	(3,176)
Net loss attributable to restricted shareholders	$	-	$	-
Net loss	$	(1,138)	$	(3,176)
Denominator:
Weighted average common shares outstanding — basic		14,937,434		14,642,293
Effect of dilutive stock options and non-vested restricted stock		-		-
Weighted average common and common equivalent shares outstanding — diluted		14,937,434		14,642,293
Basic loss per share:
Basic loss per share from continuing operations	$	(0.05)	$	(0.08)
Basic loss per share from discontinued operations	$	(0.03)	$	(0.14)
Basic loss per share	$	(0.08)	$	(0.22)
Diluted loss per share:
Diluted loss per share from continuing operations	$	(0.05)	$	(0.08)
Diluted loss per share from discontinued operations	$	(0.03)	$	(0.14)
Diluted loss per share	$	(0.08)	$	(0.22)

	Nine Months Ended June 30,
	2013		2012
Numerator:
Net loss from continuing operations attributable to common shareholders	$	(1,034)	$	(2,208)
Net loss from continuing operations attributable to restricted shareholders	$	-	$	-
Net loss from continuing operations	$	(1,034)	$	(2,208)
Net loss from discontinued operations attributable to common shareholders	$	(697)	$	(8,121)
Net loss from discontinued operations attributable to restricted shareholders	$	-	$	-
Net loss from discontinued operations	$	(697)	$	(8,121)
Net loss attributable to common shareholders	$	(1,731)	$	(10,329)
Net loss attributable to restricted shareholders	$	-	$	-
Net loss	$	(1,731)	$	(10,329)
Denominator:
Weighted average common shares outstanding — basic		14,882,687		14,616,513
Effect of dilutive stock options and non-vested restricted stock		-		-
Weighted average common and common equivalent shares outstanding — diluted		14,882,687		14,616,513
Basic loss per share:
Basic loss per share from continuing operations	$	(0.07)	$	(0.15)
Basic loss per share from discontinued operations	$	(0.05)	$	(0.56)
Basic loss per share	$	(0.12)	$	(0.71)
Diluted loss per share:
Diluted loss per share from continuing operations	$	(0.07)	$	(0.15)
Diluted loss per share from discontinued operations	$	(0.05)	$	(0.56)
Diluted loss per share	$	(0.12)	$	(0.71)

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Operation Segments (Tables)

9 Months Ended

Jun. 30, 2013

Operating Segments [Abstract]

Schedule of Segment Reporting Information, by Segment

		Three Months Ended June 30, 2013
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	24,161	$	44,511	$	52,880	$	-	$	121,552
Cost of services				19,737		37,400		48,762		-		105,899
Gross profit				4,424		7,111		4,118		-		15,653
Selling, general and administrative				3,373		6,812		3,600		2,791		16,576
Loss (gain) on sale of assets				-		-		(16)		-		(16)
Income (loss) from operations			$	1,051	$	299	$	534	$	(2,791)	$	(907)
Other data:
	Depreciation and amortization expense		$	94	$	340	$	66	$	295	$	795
	Capital expenditures			117		135		96		-		348
	Total assets		$	22,058	$	40,450	$	54,237	$	34,728	$	151,473

		Three Months Ended June 30, 2012
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	31,068	$	35,232	$	49,828	$	-	$	116,128
Cost of services				26,839		29,655		45,378		-		101,872
Gross profit				4,229		5,577		4,450		-		14,256
Selling, general and administrative				4,219		5,163		3,788		1,786		14,956
Loss (gain) on sale of assets				-		1		(10)		-		(9)
Income (loss) from operations			$	10	$	413	$	672	$	(1,786)	$	(691)
Other data:
	Depreciation and amortization expense		$	66	$	99	$	50	$	303	$	518
	Capital expenditures		$	-	$	286	$	49	$	15	$	350
	Total assets		$	34,240	$	29,201	$	63,465	$	45,199	$	172,105

		Nine Months Ended June 30, 2013
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	96,085	$	119,860	$	154,865	$	-	$	370,810
Cost of services				78,599		99,863		142,720		-		321,182
Gross profit				17,486		19,997		12,145		-		49,628
Selling, general and administrative				10,232		18,452		10,945		8,475		48,104
Loss (gain) on sale of assets				-		(21)		(35)		-		(56)
Income (loss) from operations			$	7,254	$	1,566	$	1,235	$	(8,475)	$	1,580
Other data:
	Depreciation and amortization expense		$	273	$	607	$	182	$	894	$	1,956
	Capital expenditures			223		185		247		-		655
	Total assets		$	22,058	$	40,450	$	54,237	$	34,728	$	151,473

		Nine Months Ended June 30, 2012
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	84,660	$	94,132	$	153,942	$	-	$	332,734
Cost of services				72,809		79,376		139,311		-		291,496
Gross profit				11,851		14,756		14,631		-		41,238
Selling, general and administrative				10,094		14,109		12,396		5,449		42,048
Loss (gain) on sale of assets				(61)		8		(112)		-		(165)
Income (loss) from operations			$	1,818	$	639	$	2,347	$	(5,449)	$	(645)
Other data:
	Depreciation and amortization expense		$	183	$	271	$	190	$	893	$	1,537
	Capital expenditures		$	260	$	554	$	54	$	876	$	1,744
	Total assets		$	34,240	$	29,201	$	63,465	$	45,199	$	172,105

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Business Combination (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		4 Months Ended	9 Months Ended				9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2012	Feb. 15, 2013	Sep. 30, 2012	Jun. 30, 2013 Business Acquisition Acro Member [Member]	Feb. 08, 2013 Business Acquisition Acro Member [Member]
BusinessAcquisitionProFormaInformationAbstract
BusinessAcquisitionsProFormaRevenue	$ 122	$ 118	$ 607	$ 374	$ 339
BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeChangesInAccountingAndExtraordinaryItemsNetOfTax	(515)	(1,978)	628	(2,915)	(6,439)
Business Acquisditions Pro Forma Amortization For Intangible Assets			329
BusinessAcquisitionPurchasePriceAllocationAbstract
BusinessAcquisitionPurchasePriceAllocationMethodology			The Company accounted for the Transaction under the acquisition method of accounting, which requires recording assets and liabilities at fair value (Level 3).
BusinessAcquisitionPurchasePriceAllocationStatus			The valuations derived from estimated fair value assessments and assumptions used by management are preliminary. While management believes that its preliminary estimates and assumptions underlying the valuations are reasonable, different estimates and assumptions could result in different values being assigned to individual assets acquired and liabilities assumed. The final valuations are pending appraisal valuations of certain tangible and intangible assets acquired, such as property, plant and equipment and technology assets, which may result in adjustments to the preliminary amounts recorded and goodwill, which could be material.
BusinessAcquisitionLineItems
Business Acquisition, Name of Acquired Entity								Acro Group
Business Acquisition, Description of Acquired Entity								a group of entities operating under the name of the Acro Group: Residential Renewable Technologies, Inc., Energy Efficiency Solar, Inc. and Lonestar Renewable Technologies Acquisition Corp.
Business Combination, Reason for Business Combination								began offering full-service residential solar integration services, including design, procurement, permitting, installation, financing services through third parties and warranty services for residential customers
Business Acquisition, Preexisting Relationship, Description								IES Residential had previously provided solar installation subcontracting services to the Acro Group
Date of Acro Acquisition Agreement								Feb. 08, 2013
Date of Acro Acquisition								Feb. 15, 2013
Receivable Owed By Acro Used In Purchase Price						$ 1,042	$ 2,263		$ 3,800

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Business Combinations

9 Months Ended

Jun. 30, 2013

BusinessCombinationDescriptionAbstract

BusinessCombinationDisclosureTextBlock

13. BUSINESS COMBINATION

Acquisition of Assets from the Acro Group

On February 8, 2013, IES Renewable Energy, LLC (“IES Renewable”), an indirect wholly-owned subsidiary of the Company, entered into an Asset Purchase Agreement with a group of entities operating under the name of the Acro Group: Residential Renewable Technologies, Inc., Energy Efficiency Solar, Inc. and Lonestar Renewable Technologies Acquisition Corp. (collectively, the “Acro Group”). Pursuant to the terms of the Asset Purchase Agreement, the Company agreed to acquire certain assets in connection with the Acro Group’s turn-key residential solar integration business (the “Acquired Assets”). The Acquired Assets include, but are not limited to, assets relating to the Acro Group’s solar installation sales and marketing platform and the backlog of contracts entered into by the Acro Group with residential solar customers, which provide for the payment of sales and marketing fees in connection with the sale, installation and third-party financing of residential solar equipment. The transaction closed on February 15, 2013 (the “Closing Date”).

Following consummation of the transaction, IES Residential, Inc. (“IES Residential”), a wholly-owned subsidiary of the Company, began offering full-service residential solar integration services, including design, procurement, permitting, installation, financing services through third parties and warranty services for residential customers. IES Residential had previously provided solar installation subcontracting services to the Acro Group, and as of February 8, 2013, was owed $3,800 for subcontracting services provided up to that date (such balance, as of the day prior to the Closing Date, the “Accounts Receivable Balance”).

Total consideration received by the Acro Group for the Acquired Assets consists of (i) IES Residential’s release of the Accounts Receivable Balance, (ii) payment by IES Renewable to the Acro Group of a percentage of future gross revenue generated from the Acquired Assets in an amount not to exceed $2,000 over the 12-month period beginning the first full month following the Closing Date, subject to certain reductions as described in the Asset Purchase Agreement, and (iii) $828 representing amounts paid by IES Residential, to the Acro Group to fund certain of its operating expenses between January 4, 2013 and the Closing Date.

Purchase Price and Fair Value of Assets Acquired and Liabilities Assumed

The Company accounted for the Transaction under the acquisition method of accounting, which requires recording assets and liabilities at fair value (Level 3). These level 3 fair value assessments were measured based on a third party valuation, utilizing methodologies including discounted cash flow, replacement cost, and excess earnings, which are subject to finalization. The total estimated purchase price was allocated to the tangible assets and separately identifiable intangible assets acquired and liabilities assumed based on their preliminary estimated fair values on the Closing Date.

The valuations derived from estimated fair value assessments and assumptions used by management are preliminary. While management believes that its preliminary estimates and assumptions underlying the valuations are reasonable, different estimates and assumptions could result in different values being assigned to individual assets acquired and liabilities assumed. The final valuations are pending appraisal valuations of certain tangible and intangible assets acquired, such as property, plant and equipment and technology assets, which may result in adjustments to the preliminary amounts recorded and goodwill, which could be material. The preliminary valuation on the Closing Date was as follows:

(In thousands, except exchange ratio and per share amounts)
IES receivable from the Acro Group as of December 31, 2012 (a)		$	2,263
IES deferred cost recorded in connection with transactions with Acro Group between January 1, 2013 and February 15, 2013			1,042
Cash purchase consideration			828
Fair value of contingent consideration (b)			665
Total consideration transferred		$	4,798
(a)	As of the Closing Date, IES had a receivable from the Acro Group from past transactions between the two companies. This receivable was forgiven by IES as a portion of the consideration paid to acquire the Acro Group assets and liabilities.
(b)	The contingent consideration is based on a formula of the Acro Group's revenue for the first 12 months after February 15, 2013, with a maximum and minimum amount payable by IES.

Total estimate of consideration expected to be transferred			$	4,798
Allocation to fair value of net assets acquired and liabilities assumed:
	Trade receivables		$	318
	Prepaid commissions			46
	Inventory			16
	Property and equipment			40
	Order backlog			350
	Covenant not-to-complete			140
	Developed technology			400
	Goodwill (c)			4,184
	Vacation payable			(26)
	Customer incentive payable			(70)
	Deferred revenue			(600)
Fair Value of Net Assets Acquired:			$	4,798
	(c)	The goodwill is attributable to the workforce of the acquired business and other intangibles that do not qualify for separate recognition.

The Acro Group Results of Operations

From February 15, 2013 through June 30, 2013, the Company’s acquisition of the assets of the Acro Group contributed $607of revenue and a net loss of $628, inclusive of $329 of amortization related to intangible assets acquired and $339 of other income due to a reduction to the fair value of contingent consideration. Intangible assets acquired are being amortized over the average useful life of 2.5 years. These amounts are included in the Company’s accompanying statement of comprehensive income for the period ended June 30, 2013. The results of the acquired assets of the Acro Group are included in the Residential segment.

Supplemental Pro Forma Financial Information

The following unaudited pro forma information gives effect to the transaction as if it had occurred on October 1, 2011. The unaudited pro forma financial information reflects certain adjustments related to the acquisition, such as (1) to record incremental depreciation expense in connection with fair value adjustments to property and equipment, (2) incremental amortization expense in connection with recording acquired identifiable intangible assets at fair value, (3) to eliminate the impact of historical transactions between IES and the Acro Group that would have been treated as intercompany transactions had the companies been consolidated, and (4)  to record the related tax effects. The unaudited pro forma financial information also includes the effect of certain non-recurring items as of October 1, 2011 such as $187 in acquisition related costs incurred during the nine months endedJune 30, 2013. The unaudited pro forma financial statements include these acquisition related costs as if they had been incurred on October 1, 2011. The unaudited pro forma financial information is for illustrative purposes only and should not be relied upon as being indicative of the historical results that would have been obtained if the transaction had actually occurred on that date, nor the results of operations in the future.

The supplemental pro forma results of operations for the three and nine months ended June 30, 2013 and 2012, as if the assets of the Acro Group had been acquired on October 1, 2011, are as follows:

	Unaudited
	Three Months Ended		Three Months Ended		Nine Months Ended		Nine Months Ended
	June 30, 2013		June 30, 2012		June 30, 2013		June 30, 2012
Revenues	$	122	$	118	$	374	$	339
Net loss from continuing operations	$	(515)	$	(1,978)	$	(2,915)	$	(6,439)

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Securities and Equity Investments (Details) (USD $) In Thousands, unless otherwise specified			12 Months Ended
	Jun. 30, 2013	Sep. 30, 2012	Sep. 30, 2012 Enertech Capital Partners II L.P.	Sep. 30, 2009 Enertech Capital Partners II L.P.
Securities and Equity Investments [Abstract]
Equity Method Investment, Ownership Percentage	2.21%
Security And Equity Investment [Line Items]
Assets Held-for-sale, at Carrying Value	$ 919	$ 919		$ 5,000
Equity Method Investment, Ownership Percentage	2.21%
Receipt Of Distribution Reducing Carrying Value Of Asset			$ 84

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Business Combination - Preliminary Valuation (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013	Feb. 15, 2013	Sep. 30, 2012
BusinessAcquisitionPurchasePriceAllocationAbstract
Receivable Owed By Acro Used In Purchase Price		$ 1,042	$ 2,263
BusinessAcquisitionCostOfAcquiredEntityCashPaid	828
BusinessAcquisitionContingentConsiderationAtFairValue	665
BusinessCombinationConsiderationTransferred	$ 4,798

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Debt - Borrowing Information (Details)	9 Months Ended
	Jun. 30, 2013
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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Fair Value Measurements (Tables)

9 Months Ended

Jun. 30, 2013

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

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

		Total Fair Value		Quoted Prices (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable (Level 3)
Executive savings plan assets	$	552	$	552	$	-	$	-
Executive savings plan liabilities		(438)		(438)		-		-
Interest rate swap agreement		19		-		19		-
Contingent consideration agreement		(327)		-		-		(327)
Total	$	(194)	$	114	$	19	$	(327)

FairValueInstrumentsClassifiedInShareholdersEquityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock

		Contingent Consideration Agreement		Total
Fair Value at September 2012	$	-	$	-
Issuances		665		665
Settlements		-		-
Adjustments to Fair Value		(338)		(338)
Fair Value at June 30, 2013	$	327	$	327

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Securities and Equity Investments (Tables)

9 Months Ended

Jun. 30, 2013

Securities and Equity Investments [Abstract]

Available for Sales Securities Continuos Unrealized Loss Position

	June 30,		September 30,
	2013		2012
Carrying value	$	919	$	919
Unrealized gains		128		69
Fair value	$	1,047	$	988

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Stockholders' Equity Stock Opt Rollforward (Details) (USD $)	9 Months Ended	12 Months Ended
	Jun. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Share Based Compensation Arrangement by Share Based Payment Award, Options, Outstanding Roll Forward
Outstanding (Shares)	20,000	20,000	20,000	158,500
Options granted (Shares)	150,000	150,000	0	20,000
Exercised (Shares)		0	0	0
Forfeited and Cancelled (Shares)		0	0	(158,500)
Outstanding (Shares)	170,000		20,000	20,000
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price Rollforward [Abstract]
Outstanding (Weighted Average Price)	$ 3.24	$ 3.24	$ 3.24	$ 18.66
Options granted (Weighted Average Price)	$ 5.76	$ 5.76	$ 0	$ 3.24
Exercised (Weighted Average Price)		$ 0	$ 0	$ 0
Forfeited and Cancelled (Weighted Average Price)		$ 0	$ 0	$ 18.66
Outstanding (Weighted Average Price)	$ 5.46		$ 3.24	$ 3.24

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Strategic Actions - Restructuring Costs (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Restructuring and Related Cost [Line Item]
Restructuring liability Beginning of Period			$ 539
Restructuring charges (benefits) incurred	2	(153)	(59)	(1,016)
Payments for Restructuring			(242)
Restructuring liability End of Period	356		356
Severance Charges
Restructuring and Related Cost [Line Item]
Restructuring liability Beginning of Period			201
Restructuring charges (benefits) incurred			4
Payments for Restructuring			(22)
Restructuring liability End of Period	175		175
Consulting Charges
Restructuring and Related Cost [Line Item]
Restructuring liability Beginning of Period			10
Restructuring charges (benefits) incurred			(63)
Payments for Restructuring			(73)
Restructuring liability End of Period	0		0
Lease Termination & Other Charges
Restructuring and Related Cost [Line Item]
Restructuring liability Beginning of Period			329
Restructuring charges (benefits) incurred			0
Payments for Restructuring			(147)
Restructuring liability End of Period	$ 182		$ 182

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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, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Net Income (Loss) from Continuing Operations
Net Income (Loss) from Available to Common Stockholders, Basic	$ (725)	$ (1,213)	$ (1,034)	$ (2,208)
Net income (loss) attributable to restricted shareholders	0	0	0	0
Income (Loss) from Continuing Operations Attributable to Parent	(725)	(1,213)	(1,034)	(2,208)
Net Income (Loss) from Discontinued Operations
Net Income (Loss) Available to Common Stockholders	(413)	(1,963)	(697)	(8,121)
Net income (loss) attributable to restricted shareholders	0	0	0	0
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	(413)	(1,963)	(697)	(8,121)
Net Income (Loss) Available to Common Stockholders	(1,138)	(3,176)	(1,731)	(10,329)
Net income (loss) attributable to restricted shareholders	0	0	0	0
Net Income (Loss)	$ (1,138)	$ (3,176)	$ (1,731)	$ (10,329)
Weighted Average Number of Shares Outstanding, Basic	14,937,434	14,642,293	14,882,687	14,616,513
Effect of dilutive stock options and non-vested restricted stock	0	0	0	0
Weighted Average Number of Shares Outstanding, Diluted	14,937,434	14,642,293	14,882,687	14,616,513
Earnings Per Share, Basic [Abstract]
Continuing operations	$ (0.05)	$ (0.08)	$ (0.07)	$ (0.15)
Discontinued operations	$ (0.03)	$ (0.14)	$ (0.05)	$ (0.56)
Earnings Per Share, Basic	$ (0.08)	$ (0.22)	$ (0.12)	$ (0.71)
Earnings Per Share, Diluted [Abstract]
Continuing operations	$ (0.05)	$ (0.08)	$ (0.07)	$ (0.15)
Discontinued operations	$ (0.03)	$ (0.14)	$ (0.05)	$ (0.56)
Earnings Per Share, Diluted	$ (0.08)	$ (0.22)	$ (0.12)	$ (0.71)

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Securities And Equity Investments Continue (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013	Sep. 30, 2012
Investments, Debt and Equity Securities [Abstract]
Carrying Value	$ 919	$ 919
Unrealized Gains (Losses)	128	69
Fair Value	$ 1,047	$ 988

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Subsequent Events (Tables)

9 Months Ended

Jun. 30, 2013

Subsequent Events [Abstract]

Acquisiton Term Loan Interest Thresholds [Table Text Block]

Average Liquidity	LIBOR Spread
≤ $20,000	5.00%
≥ $20,000 but < $30,000	4.50%
≥ $30,000	4.00%

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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
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010	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]	Sep. 30, 2012 Two Thousand Twelve [Member]	Sep. 30, 2013 Two Thousand Thirteen [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Granted	12,500	107,500	320,000		101,650	185,100	225,486	320,000	107,500	12,500
Weighted Average Fair Value at Date of Grant					$ 19.17	$ 8.71	$ 3.64	$ 3.39	$ 2.07	$ 5
Vested	(101,914)	(192,973)	(165,628)		85,750	146,400	148,047	161,049	33,334	0
Unvested shares forfeited	0	(32,901)	(130,258)		15,900	38,700	77,439	77,205	0	0
Share outstanding	168,412	257,826	376,200	352,086				81,746	74,166	12,500
Recognized compensation expense					$ 1,779	$ 1,344	$ 495	$ 661	$ 123	$ 14

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Stockholders' Equity (Tables)

9 Months Ended

Jun. 30, 2013

Stockholders' Equity [Abstract]

Schedule of Share-based Compensation, Restricted Stock Units Award Activity

Restricted Stock Awards:
Fiscal Year	Shares Granted	Weighted Average Fair Value at Date of Grant	Vested	Forfeitures	Shares Outstanding	Expense recognized through June 30, 2013
2008	101,650	$ 19.17	85,750	15,900	-	$ 1,779
2009	185,100	$ 8.71	146,400	38,700	-	$ 1,344
2010	225,486	$ 3.64	148,047	77,439	-	$ 495
2011	320,000	$ 3.39	161,049	77,205	81,746	$ 661
2012	107,500	$ 2.07	33,334	-	74,166	$ 123
2013	12,500	$ 5.00	-	-	12,500	$ 14

Schedule Of Unvested Restricted Stock Units Roll Forward

		Years Ended September 30,
			2013	2012	2011
Unvested at beginning of year			257,826	376,200	352,086
	Granted		12,500	107,500	320,000
	Vested		(101,914)	(192,973)	(165,628)
	Forfeited		-	(32,901)	(130,258)
Unvested at end of year			168,412	257,826	376,200

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions

		Years Ended September 30,
		2013		2012		2011
Weighted average value per option granted during the period		$	3.43	$	N/A	$	2.05
Dividends (1)		$	-	$	N/A	$	-
Stock price volatility (2)			66.6%		N/A		69.9%
Risk-free rate of return			0.9%		N/A		1.9%
Option term			10.0 years		N/A		10.0 years
Expected life			6.0 years		N/A		6.0 years
Forfeiture rate (3)			10.0%		N/A		0.0%
	(1) We do not currently pay dividends on our common stock.
	(2) Based upon the Company's historical volatility.
	(3) The forfeiture rate for the 2011 options was assumed on the date of grant to be zero based on the limited number of employees who have been awarded stock options. The forfeiture rate for the 2013 options was for a larger number of employees, and based on historical data.

Schedule Of Stock Options Roll Forward Table

		Weighted Average
	Shares	Exercise Price
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, September 30, 2012	20,000	$	3.24
Options granted	150,000		5.76
Exercised	-		-
Forfeited and Cancelled	-		-
Outstanding, June 30, 2013	170,000	$	5.46

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range

Range of Exercise Prices	Outstanding as of June 30, 2013	Remaining Contractual Life in Years		Weighted-Average Exercise Price	Exercisable as of June 30, 2013		Weighted-Average Exercise Price
$3.24	20,000	8.05	$	3.24	6,667	$	3.24
$5.76	150,000	9.83	$	5.76	-	$	-
	170,000		$	5.46	6,667	$	3.24

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Business

9 Months Ended

Jun. 30, 2013

Business [Abstract]

Description of the Business

1. BUSINESS

Description of the Business

Integrated Electrical Services, Inc., a Delaware corporation, is a leading provider of infrastructure services to the residential, commercial and industrial industries as well as for data centers and other mission critical environments. We operate primarily in the electrical infrastructure markets, with a corporate focus on expanding into other markets through strategic acquisitions or investments. Originally established as IES in 1997, we provide services from our 54 domestic locations as of June 30, 2013. Our operations are organized into three principal business segments, based upon the nature of our current 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.

The words “IES”, the “Company”, “we”, “our”, and “us” refer to Integrated Electrical Services, Inc. and, except as otherwise specified herein, to our wholly-owned subsidiaries.

Our Communications segment is a leading provider of network infrastructure products and services for data centers and other mission critical environments. Services offered include the design, installation and maintenance of network infrastructure for the financial, medical, hospitality, government, high-tech manufacturing, educational and information technology industries.  We also provide the design and installation of audio/visual, telephone, fire, wireless and intrusion alarm systems as well as design/build, service and maintenance of data network systems. We perform services across the United States from our ten offices as of June 30, 2013, which includes our Communications headquarters located in Tempe, Arizona, allowing for dedicated onsite maintenance teams at our customer’s sites.

Our Residential segment provides electrical installation services for single-family housing and multi-family apartment complexes and CATV cabling installations for residential and light commercial applications. In addition to our core electrical construction work, the Residential segment has expanded its offerings by providing services for the installation of residential solar power, smart meters, electric car charging stations and stand-by generators, both for new construction and existing residences. The Residential segment is made up of 26 total locations as of June 30, 2013, which includes our Residential headquarters in Houston. These segment locations geographically cover Texas, California, the Sun-Belt, and the Western and Mid-Atlantic regions of the United States, including Hawaii.

Our Commercial & Industrial segment is one of the largest providers of electrical contracting services in the United States. The segment offers a broad range of electrical design, construction, renovation, engineering and maintenance services to the commercial and industrial markets. The Commercial & Industrial segment consists of 18 total locations as of June 30, 2013, which includes our Commercial & Industrial headquarters in Houston, Texas. These locations geographically cover Texas, Nebraska, Colorado, Oregon and the Mid-Atlantic region. Services include the design of electrical systems within a building or complex, procurement and installation of wiring and connection to power sources, end-use equipment and fixtures, as well as contract maintenance. We focus on projects that require special expertise, such as design-and-build projects that utilize the capabilities of our in-house experts, or projects which require specific market expertise, such as transmission and distribution and power generation facilities. We also focus on service, maintenance and certain renovation and upgrade work, which tends to be either recurring or have lower sensitivity to economic cycles, or both. We provide services for a variety of projects, including: high-rise residential and office buildings, power plants, manufacturing facilities, data centers, chemical plants, refineries, wind farms, solar facilities, municipal infrastructure and health care facilities, and residential developments. Our utility services consist of overhead and underground installation and maintenance of electrical and other utilities transmission and distribution networks, installation and splicing of high-voltage transmission and distribution lines, substation construction and substation and right-of-way maintenance. Our maintenance services generally provide recurring revenues that are typically less affected by levels of construction activity. Service and maintenance revenues are derived from service calls and routine maintenance contracts, which tend to be recurring and less sensitive to short term economic fluctuations.

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 a subsidiary of the Company. The transaction was completed on December 10, 2010 for a purchase price of $10,086 at 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.

Related Party Transactions

On December 12, 2007, we entered into a $25,000 senior subordinated loan agreement withTontine Capital Partners, L.P. and its affiliates (collectively, “Tontine”), our controlling shareholder (the “Tontine Term Loan”). The Tontine Term Loan bore interest at 11.0% per annum and was due on May 15, 2013. Interest was payable quarterly in cash or in-kind at our option. Any interest paid in-kind also bore interest at 11.0% in addition to the loan principal. In 2010, we prepaid $15,000, and on February 13, 2013, we repaid the remaining $10,000 of principal on the Tontine Term Loan with existing cash on hand and proceeds from our $5,000 term loan with Wells Fargo Bank, National Association (“Wells Fargo”).

The Tontine Term Loan was subordinated to the 2012 Credit Facility. The Tontine Term Loan was an unsecured obligation of the Company and its subsidiary borrowers and contained 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 Credit Facility. The amendment did not materially impact the Company’s obligations under the Tontine Term Loan. For a description of the 2012 Credit Facility, please see Note 4 “Debt – The 2012 Revolving Credit Facility” in the Notes to these Consolidated Financial Statements.

While Tontine is subject to restrictions under federal securities laws on sales of its shares as an affiliate, Tontine is party to a Registration Rights Agreement with the Company under which it has the ability, subject to certain restrictions, to demand registration of its shares in order to permit unrestricted sales of those shares. On February 20, 2013, pursuant to the Registration Rights Agreement, Tontine delivered a request to the Company for registration of all of its shares of IES common stock, and on February 21, 2013, the Company filed a shelf registration statement (as amended, the “Shelf Registration Statement”) to register Tontine’s shares. The Shelf Registration Statement was declared effective by the U.S. Securities and Exchange Commission (“SEC”) on June 18, 2013. As long as the Shelf Registration remains effective, Tontine has the ability to resell any or all of its shares from time to time in one or more offerings, as described in the Shelf Registration Statement and in any prospectus supplement filed in connection with an offering pursuant to the Shelf Registration Statement.

On March 13, 2013, the Company and MISCOR Group, Ltd., an Indiana corporation, (“MISCOR”) announced that they had entered into an Agreement and Plan of Merger, dated March 13, 2013, as amended by the First Amendment to Agreement and Plan of Merger, dated as of July 10, 2013 (as amended, the “Merger Agreement”), pursuant to which IES will acquire 100% of the common stock of MISCOR in a stock and cash transaction. The transaction is currently expected to close in September 2013. As of July 24, 2013, Tontine beneficially owned49.9% of the issued and outstanding shares of MISCOR common stock. Given Tontine’s significant holdings in both the Company and MISCOR, only the disinterested members of the IES Board of Directors voted on, and unanimously approved, the Merger Agreement. In addition, MISCOR established a special committee of independent directors that voted on and approved the Merger Agreement andrecommended approval of the Merger Agreement by the full MISCOR board of directors. After receiving approval fromthe special committee, the disinterested members of the MISCOR board of directorsunanimously approved theMerger Agreement. For additional information on the proposed Merger with MISCOR, please refer to Note 15, “Subsequent Events” in the Notes to these Consolidated Financial Statements.

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 payments due in the amount of $6. The lease has terms at market rates and payments by the Company are at a rate consistent with that paid by Tontine Associates, LLC to its landlord.

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 for the fiscal year ended September 30, 2012. Please refer to the Notes to Consolidated Financial Statements in our Annual Report on Form 10-K for the fiscal year ended September 30, 2012, when reviewing our interim financial results set forth herein.

Adoption of New Accounting Pronouncement

In June 2011, the FASB issued amended authoritative guidance associated with comprehensive income, which requires companies to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. This update eliminates the option to present the components of other comprehensive income as part of the statement of changes in equity. This amendment to the authoritative guidance associated with comprehensive income was effective for the Company on October 1, 2012 and has been applied retrospectively. We have adopted a single continuous statement of comprehensive income.

In December 2011, the FASB deferred the effective date of the specific requirement to present items that are reclassified out of accumulated other comprehensive income to net income alongside their respective components of net income and other comprehensive income. We will adopt this requirement effective October 1, 2013, though it will have no impact to our financial statements.

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, notes payable issued to finance our insurance policies, a contingent consideration agreement, and an interest rate swap agreement and a term loan with Wells Fargo. 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 evaluate the fair value of the Tontine Term Loan and our investment in EnerTech on a non-recurring basis. While the carrying value of the Tontine Term Loan was zero at June 30, 2013, we estimated the fair value in prior periods using level 3 inputs, including an estimated interest rate reflecting current market conditions. We estimate the fair value of our investment in EnerTech to be $1,047 at June 30, 2013, using level 3 inputs, including quarterly valuation estimations provided by management of the fund.

For a detailed discussion of financial assets and liabilities measured at fair value on a recurring basis, please refer to Note 10, “Fair Value Measurements” in the Notes to these Consolidated Financial Statements.

Goodwill

Goodwill attributable to each reporting unit is tested for impairment by comparing the fair value of each reporting unit with its carrying value. Fair value is determined using discounted cash flows. These impairment tests are required to be performed at least annually. Significant estimates used in the methodologies include estimates of future cash flows, future short-term and long-term growth rates, and weighted average cost of capital for each of the reportable units. On an ongoing basis (absent any impairment indicators), we perform an impairment test annually using a measurement date of September 30.

Asset Impairment

During the fiscal year ended September 30, 2012, the Company recorded a pretax non-cash asset impairment charge of $688related to real estate held by our Commercial & Industrial segment. The real estate was held within a location selected for closure during 2011. This impairment was to adjust the carrying value of real estate held for sale to the estimated current market value less expected selling expenses, the value at which we expected to sell this real estate within one year. In July 2013, we entered into an agreement to sell this real estate for $200 less than our carrying value. We recorded an additional asset impairment charge of $200 as of June 30, 2013. The real estate is classified as assets held for sale within our Consolidated Balance Sheets.

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, realizability of deferred tax assets, and self-insured claims liabilities and related reserves.

Tax Provision

A reliable estimate of the annual effective tax rate cannot be determined. Therefore, the Company is using year to date income tax expense to determine the income tax provision for the three months ended and nine months endedJune 30, 2013.

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.

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Strategic Actions

9 Months Ended

Jun. 30, 2013

Strategic Actions [Abstract]

Strategic Actions

3. 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 began the closure of certain underperforming facilities within our Commercial & Industrial operations. The 2011 Restructuring Plan was a key element of our commitment to return the Company to profitability.

The facilities directly affected by the 2011 Restructuring Plan were in several locations throughout the country, including Arizona, Florida, Iowa, Massachusetts, Louisiana, Nevada and Texas. These facilities were selected due to business prospects at that time and the extended time frame needed to return the facilities to a profitable position. Closure costs associated with the 2011 Restructuring Plan included equipment and facility lease termination expenses, incremental management consulting expenses and severance costs for employees. The Company is in the final stages of winding down these facilities. As part of our restructuring charges reported within discontinued operations for our Commercial & Industrial segment we recognized $(4) and $(58) in severance reversals, $63 and $951 in consulting services, and zero and $124 in costs related to lease terminations for the nine months endedJune 30, 2013 and 2012, respectively.

The 2011 Restructuring Plan pertained only to our Commercial & Industrial segment. 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, 2012	$	201	$	10	$	329	$	539
Restructuring charges (reversals) incurred		(4)		63		-		59
Cash payments made		(22)		(73)		(147)		(242)
Restructuring liability at June 30, 2013	$	175	$	-	$	182	$	356

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Operating Segments

9 Months Ended

Jun. 30, 2013

Operating Segments [Abstract]

OPERATING SEGMENTS

6. 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 is a nationwide provider of products and services for mission critical infrastructure, such as data centers, of large corporations. The Residential segment is a regional provider of electrical installation services for single-family housing and multi-family apartment complexes. The Commercial & Industrial segment provides 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.

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 between segments for selling, general and administrative expenses and depreciation expense.

Segment information for the three and nine months endedJune 30, 2013 and 2012 is as follows:

		Three Months Ended June 30, 2013
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	24,161	$	44,511	$	52,880	$	-	$	121,552
Cost of services				19,737		37,400		48,762		-		105,899
Gross profit				4,424		7,111		4,118		-		15,653
Selling, general and administrative				3,373		6,812		3,600		2,791		16,576
Loss (gain) on sale of assets				-		-		(16)		-		(16)
Income (loss) from operations			$	1,051	$	299	$	534	$	(2,791)	$	(907)
Other data:
	Depreciation and amortization expense		$	94	$	340	$	66	$	295	$	795
	Capital expenditures			117		135		96		-		348
	Total assets		$	22,058	$	40,450	$	54,237	$	34,728	$	151,473

		Three Months Ended June 30, 2012
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	31,068	$	35,232	$	49,828	$	-	$	116,128
Cost of services				26,839		29,655		45,378		-		101,872
Gross profit				4,229		5,577		4,450		-		14,256
Selling, general and administrative				4,219		5,163		3,788		1,786		14,956
Loss (gain) on sale of assets				-		1		(10)		-		(9)
Income (loss) from operations			$	10	$	413	$	672	$	(1,786)	$	(691)
Other data:
	Depreciation and amortization expense		$	66	$	99	$	50	$	303	$	518
	Capital expenditures		$	-	$	286	$	49	$	15	$	350
	Total assets		$	34,240	$	29,201	$	63,465	$	45,199	$	172,105

		Nine Months Ended June 30, 2013
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	96,085	$	119,860	$	154,865	$	-	$	370,810
Cost of services				78,599		99,863		142,720		-		321,182
Gross profit				17,486		19,997		12,145		-		49,628
Selling, general and administrative				10,232		18,452		10,945		8,475		48,104
Loss (gain) on sale of assets				-		(21)		(35)		-		(56)
Income (loss) from operations			$	7,254	$	1,566	$	1,235	$	(8,475)	$	1,580
Other data:
	Depreciation and amortization expense		$	273	$	607	$	182	$	894	$	1,956
	Capital expenditures			223		185		247		-		655
	Total assets		$	22,058	$	40,450	$	54,237	$	34,728	$	151,473

		Nine Months Ended June 30, 2012
							Commercial &
			Communications		Residential		Industrial		Corporate		Total
Revenues			$	84,660	$	94,132	$	153,942	$	-	$	332,734
Cost of services				72,809		79,376		139,311		-		291,496
Gross profit				11,851		14,756		14,631		-		41,238
Selling, general and administrative				10,094		14,109		12,396		5,449		42,048
Loss (gain) on sale of assets				(61)		8		(112)		-		(165)
Income (loss) from operations			$	1,818	$	639	$	2,347	$	(5,449)	$	(645)
Other data:
	Depreciation and amortization expense		$	183	$	271	$	190	$	893	$	1,537
	Capital expenditures		$	260	$	554	$	54	$	876	$	1,744
	Total assets		$	34,240	$	29,201	$	63,465	$	45,199	$	172,105

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Debt

9 Months Ended

Jun. 30, 2013

Debt [Abstract]

Debt

4. DEBT

Debt consists of the following:

		June 30,		September 30,
		2013		2012
Tontine Term Loan, due May 15, 2013, bearing interest at 11.00%		$	-	$	10,000
Wells Fargo Term Loan, paid in installments thru Feb 12, 2015, bearing interest at 6% + 3 Month LIBOR			4,167		-
Insurance Financing Agreements, bearing interest between 1.99% and 2.75%			601		196
Capital leases and other			97		284
	Total debt		4,865		10,480
Less — Short-term debt and current maturities of long-term debt			(3,198)		(10,456)
	Total long-term debt	$	1,667	$	24

Future payments on debt at June 30, 2013are as follows:

	Capital Leases and Other		Insurance Financing
					Term Debt		Total
2013		79		601		625		1,305
2014		26		-		2,500		2,526
2015		-		-		1,042		1,042
2016		-		-		-		-
Thereafter		-		-		-		-
Less: Imputed Interest		(8)		-		-		(8)
Total	$	97	$	601	$	4,167	$	4,865

For the three months endedJune 30, 2013 and 2012, we incurred interest expense of $372 and $524, respectively. For the nine months endedJune 30, 2013 and 2012, we incurred interest expense of $1,425 and $1,612, respectively.

The 2012 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 Credit Facility”) with Wells Fargo. The 2012 Credit Facility originally matured on August 9, 2015, unless earlier terminated. On February 12, 2013, we entered into an amendment of our 2012 Credit Facility with Wells Fargo (the “Amendment”). The Amendment extended the term of the 2012 Credit Facility to August 9, 2016 and added IES Renewable Energy, LLC as a borrower on the 2012 Credit Facility. In addition, pursuant to the Amendment, Wells Fargo provided the Company with a $5,000 term loan (the “Wells Fargo Term Loan”). The Credit Agreement was filed as an exhibit to our Annual Report on Form 10-K for the year ended September 30, 2012.

The 2012 Credit Facility contains customary affirmative, negative and financial covenants. The 2012 Credit 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 Credit 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 Credit Facility, amounts outstanding other than amounts outstanding on the Wells Fargo Term Loan 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

While borrowings under the Wells Fargo Term Loan bear interest at a per annum rate equal to Daily Three Month LIBOR plus 6.00%, the Company and Wells Fargo entered into an interest rate swap agreement on March 1, 2013, whereby the Company has caused the interest rate for borrowings under the Wells Fargo Term Loan to be fixed at 7.00% per annum. Interest is payable in monthly installments over a 24-month period. The Company may prepay the Wells Fargo Term Loan in part or in whole prior to its stated maturity upon the payment of the outstanding principal amount, accrued but unpaid interest and prepayment fees.

In addition, under the 2012 Credit Facility, 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 Credit 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 Credit Facility also restricts us from paying cash dividends and places limitations on our ability to repurchase our common stock. On February 13, 2013, we repaid the remaining $10,000 of principal on the Tontine Term Loan plus accrued interest with existing cash on hand and proceeds from the Wells Fargo Term Loan.

At June 30, 2013, we had $14,868 available to us under the 2012 Credit Facility, $7,052 in outstanding letters of credit with Wells Fargo and no outstanding borrowings outside the Wells Fargo Term Loan. The terms surrounding the 2012 Credit Facility agreement with Wells Fargo require that we cash collateralize 100% of our letter of credit balance. As such, we have $7,052 classified as restricted cash within the Balance Sheet as ofJune 30, 2013.

At June 30, 2013, we were subject to the financial covenant under the 2012 Credit Facility requiring 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 is less than $20,000or Excess Availability is less than $7,500. As of June 30, 2013, our aggregate amount of unrestricted cash and cash equivalents on hand plus Excess Availability was in excess of $20,000and Excess Availability was in excess of $7,500; had we not met these thresholds at June 30, 2013, we would not have met the required 1.0:1.0 fixed charge coverage ratio test.

While we expect to meet our financial covenants, in the event that we are not able to meet the covenants of our 2012 Credit Facility in the future and are unsuccessful in obtaining a waiver from our lenders, the Company expects to have adequate cash on hand to provide sufficient cash for ongoing operations.

The 2006 Revolving Credit Facility

On May 12, 2006, we entered into a Loan and Security Agreement (the “Loan and Security Agreement”), for a revolving credit facility (the “2006 Credit Facility”) with Bank of America, N.A. and certain other lenders.

Under the terms of the amended 2006 Credit Facility, the size of the facility was reduced to $40,000 and the maturity date wasNovember 12, 2012. On August 9, 2012, the 2006 Credit Facility was replaced by the 2012 Credit Facility.Under the terms of the amended 2006 Credit Facility, we were required to cash collateralize all of our letters of credit issued by the banks. The cash collateral was added to the borrowing base calculation at 100% throughout the term of the agreement. The 2006 Credit Facility required 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 on hand plus availability was less than $25,000 and, thereafter, until such time as our aggregate amount of unrestricted cash on hand plus availability had been at least $25,000 for a period of 60 consecutive days. The amended Agreement also called for cost of borrowings of 4.0% over LIBOR per annum. Cost for letters of credit was the same as borrowings and also included a 25 basis point “fronting fee.” All other terms and conditions remained unchanged. In connection with the amendment, we incurred an amendment fee of $60 which, together with unamortized balance of the prior amendment was amortized using the straight line method through August 30, 2012.

The 2006 Credit Facility was 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 Credit Facility contained customary affirmative, negative and financial covenants. The 2006 Credit Facility also restricted us from paying cash dividends and placed limitations on our ability to repurchase our common stock.

Borrowings under the 2006 Credit Facility could not exceed a “borrowing base” that was determined monthly by our lenders based on available collateral, primarily certain accounts receivables and inventories. Under the terms of the 2006 Credit Facility in effect as of August 30, 2012, interest for loans and letter of credit fees was based on our Total Liquidity, which is calculated for any given period as the sum of average daily availability for such period plus average daily unrestricted cash on hand for such period 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

For the nine months endedJune 30, 2012, we paid no interest for loans under the 2006 Credit Facility and had a weighted average interest rate, including fronting fees, of 3.75% for letters of credit. In addition, we were charged monthly in arrears (1) an unused commitment fee of 0.50%, and (2) certain other fees and charges as specified in the Loan and Security Agreement, as amended.

As of August 9, 2012, we were subject to the financial covenant under the 2006 Credit Facility requiring 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 on hand plus availability was less than $25,000 and, thereafter, until such time as our aggregate amount of unrestricted cash on hand plus availability has been at least $25,000 for a period of 60 consecutive days. As of August 9, 2012, our Total Liquidity was in excess of $25,000.

The Tontine Term Loan

On December 12, 2007, we entered into the Tontine Term Loan, a $25,000 senior subordinated loan agreement, with Tontine, which the Company terminated and prepaid in full subsequent to the first quarter of fiscal 2013, as further described below.

The Tontine Term Loan bore interest at 11.0% per annum and was due on May 15, 2013. Interest was payable quarterly in cash or in-kind at our option. Any interest paid in-kind would bear interest at 11.0% in addition to the loan principal. The Tontine Term Loan was subordinated to the 2012 Credit Facility. The Tontine Term Loan was an unsecured obligation of the Company and its subsidiary borrowers and contained 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 Credit Facility. The amendment did not materially impact the Company’s obligations under the Tontine Term Loan.

On April 30, 2010, we prepaid $15,000 of principal on the Tontine Term Loan. On May 1, 2010, Tontine assigned the Tontine Term Loan to Tontine Capital Overseas Master Fund II, L.P, also a related party. Pursuant to its terms, we were permitted to 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 Credit Facility. On February 13, 2013, we repaid the remaining $10,000 of principal on the Tontine Term Loan, plus accrued interest, with existing cash on hand and proceeds from the Wells Fargo Term Loan.

Capital Lease

The Company leases certain equipment under agreements, which are classified as capital leases and included in property, plant and equipment. Amortization of this equipment for the three and nine months endedJune 30,2013 and 2012 was $46 and $137, respectively.

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Operating Segments (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2012
Segment Reporting Information [Line Items]
Revenues	$ 121,552	$ 116,128	$ 370,810	$ 332,734
Cost of Services	105,899	101,872	321,182	291,496
Gross Profit	15,653	14,256	49,628	41,238
Selling, General and Administrative Expense	16,576	14,956	48,104	42,048
Loss (gain) on sale of assets	(16)	(9)	(56)	(165)
Operating Income (Loss)	(907)	(691)	1,580	(645)
Depreciation and amortization	795	518	1,956	1,537
Capital Expenditures	348	350	655	1,744
Assets	151,473	172,105	151,473	172,105	164,713
Communications
Segment Reporting Information [Line Items]
Revenues	24,161	31,068	96,085	84,660
Cost of Services	19,737	26,839	78,599	72,809
Gross Profit	4,424	4,229	17,486	11,851
Selling, General and Administrative Expense	3,373	4,219	10,232	10,094
Loss (gain) on sale of assets	0	0	0	(61)
Operating Income (Loss)	1,051	10	7,254	1,818
Depreciation and amortization	94	66	273	183
Capital Expenditures	117	0	223	260
Assets	22,058	34,240	22,058	34,240
Residential
Segment Reporting Information [Line Items]
Revenues	44,511	35,232	119,860	94,132
Cost of Services	37,400	29,655	99,863	79,376
Gross Profit	7,111	5,577	19,997	14,756
Selling, General and Administrative Expense	6,812	5,163	18,452	14,109
Loss (gain) on sale of assets	0	1	(21)	8
Operating Income (Loss)	299	413	1,566	639
Depreciation and amortization	340	99	607	271
Capital Expenditures	135	286	185	554
Assets	40,450	29,201	40,450	29,201
Commercial & Industrial
Segment Reporting Information [Line Items]
Revenues	52,880	49,828	154,865	153,942
Cost of Services	48,762	45,378	142,720	139,311
Gross Profit	4,118	4,450	12,145	14,631
Selling, General and Administrative Expense	3,600	3,788	10,945	12,396
Loss (gain) on sale of assets	(16)	(10)	(35)	(112)
Operating Income (Loss)	534	672	1,235	2,347
Depreciation and amortization	66	50	182	190
Capital Expenditures	96	49	247	54
Assets	54,237	63,465	54,237	63,465
Corporate
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Cost of Services	0	0	0	0
Gross Profit	0	0	0	0
Selling, General and Administrative Expense	2,791	1,786	8,475	5,449
Loss (gain) on sale of assets	0	0	0	0
Operating Income (Loss)	(2,791)	(1,786)	(8,475)	(5,449)
Depreciation and amortization	295	303	894	893
Capital Expenditures	0	15	0	876
Assets	$ 34,728	$ 45,199	$ 34,728	$ 45,199

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Discontinued Operations (Tables)

9 Months Ended

Jun. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operations Income Statement and Balance Sheet

	Three Months Ended June 30,
		2013		2012
Revenues		$	331	$	3,172
Cost of services			467		4,449
Gross profit			(136)		(1,277)
Selling, general and administrative			87		569
(Gain) on sale of assets			-		(3)
Asset Impairment			200		-
Restructuring charge			(2)		153
Loss from discontinued operations			(421)		(1,996)
(Benefit) provision for income taxes			(8)		(33)
Net loss from discontinued operations		$	(413)	$	(1,963)

	Nine Months Ended June 30,
		2013		2012
Revenues		$	1,393	$	14,667
Cost of services			1,391		19,430
Gross profit			2		(4,763)
Selling, general and administrative			455		2,074
(Gain) loss on sale of assets			(1)		83
Asset Impairment			200		-
Restructuring charge			59		1,016
Loss from discontinued operations			(711)		(7,936)
(Benefit) provision for income taxes			(14)		185
Net loss from discontinued operations		$	(697)	$	(8,121)

	June 30,		September 30,
	2013		2012
Assets of discontinued operations	$	2,434	$	6,127
Liabilities of discontinued operations	$	864	$	3,005

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Business (Details) (USD $) In Thousands, unless otherwise specified	0 Months Ended		3 Months Ended		9 Months Ended				9 Months Ended		12 Months Ended	0 Months Ended		3 Months Ended		9 Months Ended		3 Months Ended		9 Months Ended		3 Months Ended		9 Months Ended
	Feb. 13, 2013	May 01, 2010	Jun. 30, 2013 numberoffacilities	Jun. 30, 2012	Jun. 30, 2013 numberoffacilities	Jun. 30, 2012	Sep. 30, 2012	Dec. 12, 2007	Jun. 30, 2013 Tontine Associates [Member]	Jun. 30, 2013 Commercial Real Estate [Member]	Sep. 30, 2012 Commercial Real Estate [Member] Tontine Associates [Member]	Dec. 10, 2010 Sale of Non-Strategic Manufacturing Facility	Feb. 28, 2011 Non- Core Electrical Distribution Facility	Jun. 30, 2013 Communications [Member] numberoffacilities	Jun. 30, 2012 Communications [Member]	Jun. 30, 2013 Communications [Member] numberoffacilities	Jun. 30, 2012 Communications [Member]	Jun. 30, 2013 Residential [Member] numberoffacilities	Jun. 30, 2012 Residential [Member]	Jun. 30, 2013 Residential [Member] numberoffacilities	Jun. 30, 2012 Residential [Member]	Jun. 30, 2013 Commercial & Industrial [Member] numberoffacilities	Jun. 30, 2012 Commercial & Industrial [Member]	Jun. 30, 2013 Commercial & Industrial [Member] numberoffacilities	Jun. 30, 2012 Commercial & Industrial [Member]
Business Transactions [Line Items]
Sale price of facility												$ 10,086	$ 6,676
Gain on sale of facility												6,763
Lease expiration date					Mar. 31, 2014
Monthly Lease Payments									6
Lease inception date					Apr. 01, 2012
Revenues			121,552	116,128	370,810	332,734								24,161	31,068	96,085	84,660	44,511	35,232	119,860	94,132	52,880	49,828	154,865	153,942
Fair Value			1,047		1,047		988
Impairment of Real Estate										200	688
Tontine - Beginning Balance								25,000
Repayments of Subordinated Debt	10,000	15,000
Tontine - Ending Balance	$ 0							$ 25,000
Locations [Line Items]
Number of locations			54		54									10		10		26		26		18		18

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Debt - Future Payment (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 30, 2013	Sep. 30, 2012
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	$ 1,305
Long-term Debt, Maturities, Repayments of Principal in Year Two	2,526
Long-term Debt, Maturities, Repayments of Principal in Year Three	1,042
Interest Expense, Long-term Debt	(8)
Long-term Debt	4,865	10,480
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	79
Long-term Debt, Maturities, Repayments of Principal in Year Two	26
Interest Expense, Long-term Debt	(8)
Long-term Debt	97	284
Insurance Financing [Member]
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	601
Long-term Debt	601	196
Medium-term Notes [Member]
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	625
Long-term Debt, Maturities, Repayments of Principal in Year Two	2,500
Long-term Debt, Maturities, Repayments of Principal in Year Three	1,042
Long-term Debt	$ 4,167

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Discontinued Operations BS (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013	Sep. 30, 2012
Discontinued Operations and Disposal Groups [Abstract]
Assets of Disposal Group, Including Discontinued Operation, Current	$ 2,434	$ 6,127
Liabilities of Disposal Group, Including Discontinued Operation, Current	$ 864	$ 3,005

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Employee Benefit Plans (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013 years	Jun. 30, 2012
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 with Benefit Obligations in Excess of Plan Assets, Aggregate Benefit Obligation	$ 830	$ 802
Employment Contribution Plan - 401(K) [Abstract]
Defined Benefit Plan Plans Fully Vested Number Of Years	3

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Stockholders' Equity Stock Valuations (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	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	$ 3.43	$ 2.05
Stock price volatility	66.60%	69.90%
Risk-free rate of return	0.90%	1.90%
Option term	10 years 0 months 0 days	10 years 0 months 0 days
Expected life	6 years 0 months 0 days	6 years 0 months 0 days
Forfeiture rate	10.00%	0.00%

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Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Jun. 30, 2013	Sep. 30, 2012
Consolidated Balance Sheets [Abstract]
Trade, allowance	$ 1,174	$ 1,788
LONG TERM RECEIVABLES, allowance	0	0
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	15,105,846	14,977,400
Treasury stock, shares	301,956	430,402
FiniteLivedIntangibleAssetsAccumulatedAmortization	$ 329	$ 0

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Employee Benefit Plans

9 Months Ended

Jun. 30, 2013

Employee Benefit Plans [Abstract]

401(k) Plan

9. EMPLOYEE BENEFIT PLANS

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 sixty days of service and attaining age twenty-one. On February 1, 2013, we reinstated the employer match portion of the 401(k) plan. Participants become vested in our matching contributions following threeyears of service.

Executive Savings Plan

Under the Executive Deferred Compensation Plan adopted on July 1, 2004 (the “Executive Savings 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 (“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.

Post Retirement Benefit Plans

Certain individuals at one of the Company’s locations are entitled to receive fixed annual payments that reach a maximum amount, as specified in the related agreements, for a ten year period following retirement or, in some cases, the attainment of 62 years of age. We recognize the unfunded status of the plan as a non-current liability in our Consolidated Balance Sheet. Benefits vest 50% after ten years of service, which increases by 10% per annum until benefits are fully vested after 15 years of service. We had an unfunded benefit liability of $830 and $802 recorded as of June 30, 2013 and 2012, respectively.

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Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss)	$ (1,731)	$ (10,329)
Adjustments to reconcile net loss to net cash provided by operating activities:
Bad debt expense	26	(519)
Deferred financing cost amortization	257	108
Depreciation and amortization	1,956	1,592
Accrued Liability Related To Legal Settlements	1,425	0
Gain on sale of assets	80	(315)
Non-cash compensation expense	945	534
Impairment of investment	200	0
Unrealized gain on interest hedge, before tax	(19)	0
Changes in operating assets and liabilities
Accounts receivable	5,676	6,505
Inventories	2,861	(8,145)
Costs and estimated earnings in excess of billings	1,664	3,463
Prepaid expenses and other current assets	(1,585)	(1,406)
Other non-current assets	(462)	1,197
Accounts payable and accrued expenses	(4,264)	(5,562)
Billings in excess of costs and estimated earnings	(3,122)	7,096
Other non-current liabilities	(285)	(164)
Net cash provided by (used in) operating activities	3,660	(5,945)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(327)	(1,169)
Cash Paid For Asset Purchase Agreement	(828)	0
Net cash provided by (used in) investing activities	(1,155)	(1,169)
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings of debt	5,000	0
Repayments of debt	(10,858)	(194)
Changes In Restricted Cash	104	(9,512)
Purchase Of Treasury Stock	346	94
Net cash used in financing activities	(6,100)	(9,800)
CASH AND CASH EQUIVALENTS, beginning of period	18,729	35,577
CASH AND CASH EQUIVALENTS, end of period	15,134	18,663
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest	836	1,248
Cash paid for income taxes	$ 424	$ 383

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Business Combination - Fair Value Allocation (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013
BusinessAcquisitionPurchasePriceAllocationAbstract
BusinessCombinationConsiderationTransferred	$ 4,798
Trade Receivable	318
Prepaid Commissions	46
Inventory	16
Property and Equipment	40
Order Backlog	350
Covenant Not-to-Complete	140
Developed Technology	400
Goodwill	4,184
Vacation Payable	(26)
Customer Incentive Payable	(70)
Deferred Revenue	(600)
Fair Value of Net Assets Acquired	$ 4,798

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Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013	Sep. 30, 2012
CURRENT ASSETS:
Cash and cash equivalents	$ 15,134	$ 18,729
Restricted Cash	7,052	7,155
Accounts receivable:
Trade, net of allowance of $2,146 and $2,645, respectively	67,547	76,259
Retainage	18,525	17,004
Inventories	12,280	15,141
Costs and estimated earnings in excess of billings on uncompleted contracts	6,517	8,180
Assets Held-for-sale, Current	900	1,110
Prepaid expenses and other current assets	3,474	3,807
Total current assets	131,429	147,385
LONG-TERM RECEIVABLE, net of allowance of $53 and $$4,051, respectively	203	259
PROPERTY AND EQUIPMENT, net	5,433	6,480
GOODWILL	8,631	4,446
INTANGIBLE ASSETS, net of amortization	561	0
OTHER NON-CURRENT ASSETS, net	5,216	6,143
Total assets	151,473	164,713
LIABILITIES AND STOCKHOLDERS' EQUITY
Current maturities of long-term debt	3,198	456
Current maturities of long-term debt, related party	0	10,000
Debt, Current	3,198	10,456
Accounts payable and accrued expenses	65,530	68,673
Billings in excess of costs and estimated earnings on uncompleted contracts	22,133	25,255
Total current liabilities	90,861	104,384
LONG-TERM DEBT, net of current maturities	1,667	24
LONG-TERM DEFERRED TAX LIABILITY	285	285
OTHER NON-CURRENT LIABILITIES	6,617	6,863
Total liabilities	99,430	111,556
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	(2,839)	(4,546)
Additional paid-in capital	162,763	163,871
Accumulated other comprehensive income	19	0
Retained deficit	(108,054)	(106,322)
Total stockholders' equity	52,043	53,157
Total liabilities and stockholders' equity	$ 151,473	$ 164,713

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Fair Value Measurements (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
BusinessAcquisitionContingentConsiderationAtFairValue	$ 665
Total Assts And Liabilities Disclosure	(194)
Executive Savings Plan [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	552
Liabilities, Fair Value Disclosure	(438)
Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
DerivativeFairValueOfDerivativeAsset	19
Contingent Consideration Busines Combination Member [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
BusinessAcquisitionContingentConsiderationAtFairValue	(327)
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Assts And Liabilities Disclosure	114
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	552
Liabilities, Fair Value Disclosure	(438)
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Assts And Liabilities Disclosure	19
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
DerivativeFairValueOfDerivativeAsset	19
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Assts And Liabilities Disclosure	(327)
Fair Value, Inputs, Level 3 [Member] | Contingent Consideration Busines Combination Member [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
BusinessAcquisitionContingentConsiderationAtFairValue	$ (327)

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Business Combinations (Tables)

9 Months Ended

Jun. 30, 2013

BusinessCombinationDescriptionAbstract

ScheduleOfPurchasePriceAllocationTableTextBlock

(In thousands, except exchange ratio and per share amounts)
IES receivable from the Acro Group as of December 31, 2012 (a)		$	2,263
IES deferred cost recorded in connection with transactions with Acro Group between January 1, 2013 and February 15, 2013			1,042
Cash purchase consideration			828
Fair value of contingent consideration (b)			665
Total consideration transferred		$	4,798
(a)	As of the Closing Date, IES had a receivable from the Acro Group from past transactions between the two companies. This receivable was forgiven by IES as a portion of the consideration paid to acquire the Acro Group assets and liabilities.
(b)	The contingent consideration is based on a formula of the Acro Group's revenue for the first 12 months after February 15, 2013, with a maximum and minimum amount payable by IES.

ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock

Total estimate of consideration expected to be transferred			$	4,798
Allocation to fair value of net assets acquired and liabilities assumed:
	Trade receivables		$	318
	Prepaid commissions			46
	Inventory			16
	Property and equipment			40
	Order backlog			350
	Covenant not-to-complete			140
	Developed technology			400
	Goodwill (c)			4,184
	Vacation payable			(26)
	Customer incentive payable			(70)
	Deferred revenue			(600)
Fair Value of Net Assets Acquired:			$	4,798
	(c)	The goodwill is attributable to the workforce of the acquired business and other intangibles that do not qualify for separate recognition.

Pro Forma Information [Table Text Block]

	Unaudited
	Three Months Ended		Three Months Ended		Nine Months Ended		Nine Months Ended
	June 30, 2013		June 30, 2012		June 30, 2013		June 30, 2012
Revenues	$	122	$	118	$	374	$	339
Net loss from continuing operations	$	(515)	$	(1,978)	$	(2,915)	$	(6,439)

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Per Share Information (Tables)

9 Months Ended

Jun. 30, 2013

Per Share Information [Abstract]

Schedule of Earnings Per Share Reconciliation

	Three Months Ended June 30,
	2013		2012
Numerator:
Net loss from continuing operations attributable to common shareholders	$	(725)	$	(1,213)
Net loss from continuing operations attributable to restricted shareholders	$	-	$	-
Net loss from continuing operations	$	(725)	$	(1,213)
Net loss from discontinued operations attributable to common shareholders	$	(413)	$	(1,963)
Net loss from discontinued operations attributable to restricted shareholders	$	-	$	-
Net loss from discontinued operations	$	(413)	$	(1,963)
Net loss attributable to common shareholders	$	(1,138)	$	(3,176)
Net loss attributable to restricted shareholders	$	-	$	-
Net loss	$	(1,138)	$	(3,176)
Denominator:
Weighted average common shares outstanding — basic		14,937,434		14,642,293
Effect of dilutive stock options and non-vested restricted stock		-		-
Weighted average common and common equivalent shares outstanding — diluted		14,937,434		14,642,293
Basic loss per share:
Basic loss per share from continuing operations	$	(0.05)	$	(0.08)
Basic loss per share from discontinued operations	$	(0.03)	$	(0.14)
Basic loss per share	$	(0.08)	$	(0.22)
Diluted loss per share:
Diluted loss per share from continuing operations	$	(0.05)	$	(0.08)
Diluted loss per share from discontinued operations	$	(0.03)	$	(0.14)
Diluted loss per share	$	(0.08)	$	(0.22)

	Nine Months Ended June 30,
	2013		2012
Numerator:
Net loss from continuing operations attributable to common shareholders	$	(1,034)	$	(2,208)
Net loss from continuing operations attributable to restricted shareholders	$	-	$	-
Net loss from continuing operations	$	(1,034)	$	(2,208)
Net loss from discontinued operations attributable to common shareholders	$	(697)	$	(8,121)
Net loss from discontinued operations attributable to restricted shareholders	$	-	$	-
Net loss from discontinued operations	$	(697)	$	(8,121)
Net loss attributable to common shareholders	$	(1,731)	$	(10,329)
Net loss attributable to restricted shareholders	$	-	$	-
Net loss	$	(1,731)	$	(10,329)
Denominator:
Weighted average common shares outstanding — basic		14,882,687		14,616,513
Effect of dilutive stock options and non-vested restricted stock		-		-
Weighted average common and common equivalent shares outstanding — diluted		14,882,687		14,616,513
Basic loss per share:
Basic loss per share from continuing operations	$	(0.07)	$	(0.15)
Basic loss per share from discontinued operations	$	(0.05)	$	(0.56)
Basic loss per share	$	(0.12)	$	(0.71)
Diluted loss per share:
Diluted loss per share from continuing operations	$	(0.07)	$	(0.15)
Diluted loss per share from discontinued operations	$	(0.05)	$	(0.56)
Diluted loss per share	$	(0.12)	$	(0.71)

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Stockholders' Equity RS Rollforward (Details)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested at beginning of year	257,826	376,200	352,086
Shares Granted	12,500	107,500	320,000
Vested	(101,914)	(192,973)	(165,628)
Unvested shares forfeited	0	(32,901)	(130,258)
Unvested at end of year	168,412	257,826	376,200

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Discontinued Operations IS (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Discontinued Operations and Disposal Groups [Abstract]
DISCOPS Revenue	$ 331	$ 3,172	$ 1,393	$ 14,667
DISCOPS COGS	467	4,449	1,391	19,430
DISCOPS Gross Profit	(136)	(1,277)	2	(4,763)
DISCOPS SGA	87	569	455	2,074
DISCOPS (Gain) Loss On Sale of Asset	0	3	1	(83)
Discops Asset Impairment Charges	200	0	200	0
Restructuring Charges	(2)	153	59	1,016
DISCOPS Interest Expense	0	0	0	0
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax	(421)	(1,996)	(711)	(7,936)
Discontinued Operation, Tax Effect of Discontinued Operation	(8)	(33)	(14)	185
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	$ (413)	$ (1,963)	$ (697)	$ (8,121)

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Debt - Borrowing Thresholds (Details)	Jun. 30, 2013
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 < 1:1
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 at any time during the period
Fixed charge coverage is greater than or equal to	Fixed charge coverage ratio ≥ 1:1
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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Debt (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended				0 Months Ended	3 Months Ended	9 Months Ended		3 Months Ended	9 Months Ended		3 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Feb. 12, 2013	Sep. 30, 2012	May 01, 2010 Revolving Credit Facility 2006 [Member]	Jun. 30, 2012 Revolving Credit Facility 2006 [Member]	Jun. 30, 2013 Revolving Credit Facility 2006 [Member]	Dec. 15, 2011 Revolving Credit Facility 2006 [Member]	Jun. 30, 2013 Revolving Credit Facility 2012 [Member]	Jun. 30, 2013 Revolving Credit Facility 2012 [Member]	Aug. 09, 2012 Revolving Credit Facility 2012 [Member]	Jun. 30, 2013 Revolving Credit Facility 2012 [Member] Minimum [Member]	Jun. 30, 2013 Revolving Credit Facility 2012 [Member] Maximum [Member]
Debt [Abstract]
Interest expense	$ 372	$ 524	$ 1,425	$ 1,612
Debt Instrument [Line Items]
Amortization Peroid Of Debt Amendment Fee							200
Line of Credit Facility, Initiation Date									Dec. 15, 2011			Aug. 09, 2012
Revolving credit facility amount										40,000			30,000
Line Of Credit Facility, Expiration Date									Nov. 12, 2012			Aug. 09, 2015
Line of Credit Facility, Description									Under the terms of the amended 2006 Credit Facility, the size of the facility was reduced to $40,000 and the maturity date was November 12, 2012. On August 9, 2012, the 2006 Credit Facility was replaced by the 2012 Credit Facility. Under the terms of the amended 2006 Credit Facility, we were required to cash collateralize all of our letters of credit issued by the banks. The cash collateral was added to the borrowing base calculation at 100% throughout the term of the agreement. The 2006 Credit Facility required 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 on hand plus availability was less than $25,000 and, thereafter, until such time as our aggregate amount of unrestricted cash on hand plus availability had been at least $25,000 for a period of 60 consecutive days. The amended Agreement also called for cost of borrowings of 4.0% over LIBOR per annum. Cost for letters of credit was the same as borrowings and also included a 25 basis point “fronting fee.” All other terms and conditions remained unchanged. In connection with the amendment, we incurred an amendment fee of $60 which, together with unamortized balance of the prior amendment was amortized using the straight line method through August 30, 2012. The 2006 Credit Facility was 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 Credit Facility contained customary affirmative, negative and financial covenants. The 2006 Credit Facility also restricted us from paying cash dividends and placed limitations on our ability to repurchase our common stock. Borrowings under the 2006 Credit Facility could not exceed a “borrowing base” that was determined monthly by our lenders based on available collateral, primarily certain accounts receivables and inventories. Under the terms of the 2006 Credit Facility in effect as of August 30, 2012, interest for loans and letter of credit fees was based on our Total Liquidity, which is calculated for any given period as the sum of average daily availability for such period plus average daily unrestricted cash on hand for such period as follows:			The 2012 Credit Facility contains customary affirmative, negative and financial covenants. The 2012 Credit 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 Credit 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 Credit Facility, amounts outstanding other than amounts outstanding on the Wells Fargo Term Loan 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:
Weighted Average Interest Rate For Letters Of Credit								3.75%
Outstanding letters of credit collateralized with restricted cash											7,052	7,052
Unused commitment fee								0.50%			0.50%
Line of Credit Facility, Collateral Fees, Amount														1	2
Restricted Cash and Cash Equivalents	7,052		7,052			7,155
Capital Leases, Income Statement, Amortization Expense	46	46	137	137
Wells Fargo Term Loan					$ 5,000

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Debt - Debt Reconciliation (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013	Sep. 30, 2012
Debt Instrument [Line Items]
Long-term Debt	$ 4,865	$ 10,480
Debt, Current	3,198	10,456
Long-term Debt, Excluding Current Maturities	1,667	24
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Long-term Debt	97	284
Insurance Financing [Member]
Debt Instrument [Line Items]
Long-term Debt	601	196
Tontine Loan [Member]
Debt Instrument [Line Items]
Long-term Debt	0	10,000
Wells Fargo Term Loan [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 4,167	$ 0

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Securities and Equity Investments

9 Months Ended

Jun. 30, 2013

Securities and Equity Investments [Abstract]

Related Party Transaction

8. SECURITIES AND EQUITY INVESTMENTS

Investment in EnerTech

In April 2000, we committed to invest up to $5,000 in EnerTech. As of September 30, 2009, we fulfilled our $5,000 investment under this commitment. As our investment is 2.21% of the overall ownership in EnerTech at June 30, 2013 and September 30, 2012, we account for this investment using the cost method of accounting. EnerTech’s investment portfolio from time to time results in unrealized losses reflecting a possible, other-than-temporary, impairment of our investment.

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, 2013 and September 30, 2012:

	June 30,		September 30,
	2013		2012
Carrying value	$	919	$	919
Unrealized gains		128		69
Fair value	$	1,047	$	988

At each reporting date, the Company performsevaluations of impairment for this investment to determine if any unrealized losses are other-than-temporary. This evaluation considers a number of factors including, but not limited to, the length of time and extent to which the fair value has been less than cost, the financial condition and near term prospects of the issuer and management’s ability and intent to hold the securities until fair value recovers. The assessment of the ability and intent to hold these securities to recovery focuses on liquidity needs, asset and liability management objectives and securities portfolio objectives. Based on the results of this evaluation, we believe the unrealized gain at June 30, 2013indicated our investment was not impaired.As of June 30, 2013 and September 30, 2012, the carrying value of this investment was $919. See Note 1, “Business” in the Notes to these Consolidated Financial Statements for related disclosures relative to fair value measurements.

In June 2012, we received a distribution from Enertech of $84, which was applied as a reduction in the carrying value of the investment.

On December 31, 2012, EnerTech’s general partner, with the consent of the fund’s investors, extended the fund through December 31, 2013. 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, 2014 with the consent of the fund’s valuation committee.

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Derivative Instruments (Tables)

9 Months Ended

Jun. 30, 2013

DerivativeInstrumentsAndHedgesLiabilitiesAbstract

ScheduleOfDerivativeAssetsAtFairValueTableTextBlock

		June 30,		September 30,
		2013		2012
Assets
	Prepaid expenses and other current assets	$	19	$	-
Stockholder's equity
	Accumulated other comprehensive income	$	19	$	-

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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				3 Months Ended	9 Months Ended		12 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended		12 Months Ended
	Jun. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Jun. 30, 2013 Two Thousand Six Equity Incentive Plan [Member]	Jun. 30, 2012 Two Thousand Six Equity Incentive Plan [Member]	Jun. 30, 2013 Phantom Share Units PSU's - BOD [Member]	Jun. 30, 2012 Phantom Share Units PSU's - BOD [Member]	Sep. 30, 2013 Restricted Stock [Member]	Jun. 30, 2013 Restricted Stock [Member]	Jun. 30, 2012 Restricted Stock [Member]	Sep. 30, 2014 Restricted Stock [Member]	Jun. 30, 2013 Phantom Share Units PSU's - Employee	Sep. 30, 2013 Stock Option [Member]	Jun. 30, 2013 Stock Option [Member]	Jun. 30, 2012 Stock Option [Member]	Sep. 30, 2014 Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares authorized	100,000,000
Common stock, shares outstanding	15,105,846		14,977,400
Common shares repurchased for tax withholding					74,760	34,578
Unvested shares forfeited		0	(32,901)	(130,258)		27,242
Shares issued under share based compensation program					203,206	100,000
Recognized compensation expense							$ 266	$ 34		$ 275	$ 405		$ 363		$ 49	$ 49
Unamortized compensation cost										298					439
Compensation expense to be recognized									92			206		61			378
Vested		(101,914)	(192,973)	(165,628)			48,706
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	150,000	150,000	0	20,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value															$ 39

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Commitments And Contingencies

9 Months Ended

Jun. 30, 2013

Commitments And Contingencies [Abstract]

Legal Matters

11. COMMITMENTS AND CONTINGENCIES

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 coverages 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 subsidiary that we acquired in January 1999 is believed to have sent transformers to the facility during the 1990s. 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. Based on our investigation to date, there is evidence to support our defense that our subsidiary contributed no PCB contamination to 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. On January 8, 2013, the EPA held a meeting to discuss potential settlement of its costs associated with the site. The meeting included a number of the defendants, as well as other PRPs not currently in the litigation. The Company was invited to attend this meeting and counsel for the Company attended. The EPA has notified all parties that they must indicate by March 15, 2013 whether they will participate in settlement discussions. This settlement is separate from the 2009 litigation filed by PRPs against the Company and others. The Company notified the EPA that it intends to participate in the settlement discussions. The Company also intends to present to the EPA the evidence developed in litigation to support the argument that the Company did not contribute PCB contamination to the site. The Company 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, 2013, 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.

Hamilton Wage and Hour

On August 29, 2012, the Company was served with a wage and hour suit seeking class action certification. On December 4, 2012, the Company was served with a second suit, which included the same allegations but different named plaintiffs. On June 24, 2013, the Company was served with a third lawsuit, again alleging the same claims but with different plaintiffs. Each of these cases is among several others filed by Plaintiffs’ attorney against contractors working in the Port Arthur, Texas Motiva plant on various projects over the last few years. The claims are based on alleged failure to compensate for time spent bussing to and from the plant, donning safety wear and other activities. It does not appear the Company will face significant exposure for any unpaid wages. In a separate earlier case based on the same allegations, a federal district court ruled that the time spent traveling on the busses is not compensable. In early January 2013, the U.S. Court of Appeals for the Fifth Circuit upheld the district court’s ruling finding no liability for wages for time spent bussing into the facility. Our investigation indicates that all other activities alleged either were inapplicable to the Company’s employees or took place during times for which the Company’s employees were compensated. We have filed responsive pleadings and, following initial discovery, will seek dismissal of the case through summary judgment. As of June 30, 2013, 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.

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, 2013, we had $3,858 accrued for insurance liabilities. We are also subject to construction defect liabilities, primarily within our Residential segment. As of June 30, 2013, we had $543 reserved for 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, 2013, $6,852 of our outstanding letters of credit were 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, 2013, the estimated cost to complete our bonded projects was approximately$49,522. 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, 2013, we had cash totaling $999 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 2012 Credit Facility.

On May 7, 2013, the Company and certain of its current and future subsidiaries and affiliates entered into a new agreement of indemnity (the “Surety Agreement”) with certain entities affiliated with Suremerica Surety Underwriting Services, LLC (“Suremerica”). Pursuant to the Surety Agreement, we have agreed to assign to Suremerica, among other things, as collateral to secure our obligations under the Surety Agreement, our rights, title and interest in, and all accounts receivable and related proceeds arising pursuant to, any contract bonded by Suremerica on our behalf. Further, under the Surety Agreement, we have also agreed that, upon written demand, we will deposit with Suremerica, as additional collateral, an amount determined by Suremerica to be sufficient to discharge any claim made against Suremerica on a bond issued on our behalf.

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, 2013, $200of our outstanding letters of credit were 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. We received installments totaling $175 through April 2012; however, the surety then failed to make any payments from April 2012 to August 2012. We filed a motion to enter judgment on the note, and then on August 7, 2012, reached a new payment agreement with the surety. The amended agreement provided for additional collateral and called 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 surety subsequently negotiated a postponement of the initial installment and began payments with $50 tendered on October 31, 2012 and a second payment of $50 tendered in early December 2012. The surety then requested another postponement and amendment to the payment agreement to modify payment dates based on the production rates of the surety’s investment in a coal mining operation. On January 2, 2013, the Company tendered a notice of default to the surety and its coal mining operations, which make up the additional collateral negotiated in the first amendment to the settlement agreement. Given the surety’s failure to make the payments due on December 31, 2012, and January 31, 2013, and its continued attempts to restructure the underlying settlement agreement, the Company concluded the collection of the receivable was not probable as of December 31, 2012, and recorded a reserve in the amount $1,725, bringing the receivable’s net carrying value to zero. The charge was recorded as other expense within our Consolidated Statements of Comprehensive Income and the reserve was recorded within our current assets within the Consolidated Balance Sheet.

On March 8, 2013, the Company issued a notice of acceleration of the promissory notes signed by the two mining companies which formed the collateral supporting the amended payment agreement, and then filed suit a week later to enforce the acceleration. On April 17, 2013, the Company filed the necessary documents to domesticate the agreed judgment against the surety in Virginia. Following these two actions, the surety proposed a new payment agreement. After negotiations, the Company entered an amended agreement with all defendants in exchange for payment of $300, which was received on June 24, 2013. The amended agreement provides for additional monthly installments, with final payment due June 30, 2014. The first two such installments, totaling in aggregate $100, were received in full following June 30, 2013. If the defendants default on any further installments under the agreement, the Company will move forward with the collection activities that led to the June amendment and payment. The extent of recovery of the remaining balance, if any, cannot be determined. However, the possibility of a partial or full recovery exists as IES aggressively pursues the collection of the collateral. We have classified the $300 received in June 2013 as other income within our Consolidated Statements of Comprehensive Income. Additionally, any subsequent recovery will be included in other income.

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 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, 2013, we had no such open purchase commitments.

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Stockholders' Equity

9 Months Ended

Jun. 30, 2013

Stockholders' Equity [Abstract]

Stockholders' Equity

7. 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 1.0 million shares of common stock authorized for issuance under the 2006 Equity Incentive Plan.

Treasury Stock

During the nine months endedJune 30, 2013, we repurchased 74,760 common shares from our employees to satisfy minimum tax withholding requirements upon the vesting of restricted stock issued under the 2006 Equity Incentive Plan. We issued 203,206 shares out of treasury stock under our share-based compensation programs. Of these shares issued, 48,706 shares were to satisfy phantom stock unit vestings for two members of the Board of Directors whose units vested upon their respective departures from the Board of Directors.

During the nine months endedJune 30, 2012, we repurchased 34,578 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 27,242 unvested shares were forfeited by former employees and returned to treasury stock. We issued 100,000 shares out of treasury stock under our share-based compensation programs.

Restricted Stock

Restricted Stock Awards:
Fiscal Year	Shares Granted	Weighted Average Fair Value at Date of Grant	Vested	Forfeitures	Shares Outstanding	Expense recognized through June 30, 2013
2008	101,650	$ 19.17	85,750	15,900	-	$ 1,779
2009	185,100	$ 8.71	146,400	38,700	-	$ 1,344
2010	225,486	$ 3.64	148,047	77,439	-	$ 495
2011	320,000	$ 3.39	161,049	77,205	81,746	$ 661
2012	107,500	$ 2.07	33,334	-	74,166	$ 123
2013	12,500	$ 5.00	-	-	12,500	$ 14

During the nine months endedJune 30,2013 and 2012, we recognized $275 and $405, respectively, in compensation expense related to these restricted stock awards. At June 30, 2013, the unamortized compensation cost related to outstanding unvested restricted stock was $298. We expect to recognize $92of this unamortized compensation expense during the remaining three months of our 2013 fiscal year and $206 thereafter. A summary of restricted stock awards for the years ended September 30,2013,2012 and 2011 is provided in the table below:

		Years Ended September 30,
			2013	2012	2011
Unvested at beginning of year			257,826	376,200	352,086
	Granted		12,500	107,500	320,000
	Vested		(101,914)	(192,973)	(165,628)
	Forfeited		-	(32,901)	(130,258)
Unvested at end of year			168,412	257,826	376,200

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

Phantom stock units (“PSUs”) are primarily granted to the members of the Board of Directors as part of their overall compensation. These PSUs are paid via unrestricted stock grants to each director upon their departure from the Board of Directors. We record compensation expense for the full value of the grant on the date of grant. For the nine months endedJune 30, 2013 and 2012, we recognized $266 and $34, respectively in compensation expense related to these grants. Two directors departed the Board of Directors during the nine months endedJune 30, 2013, resulting in an immediate vesting of 48,706PSUs.

From time to time, PSUs are granted to employees. These PSUs are paid via unrestricted stock grants to each employee upon the satisfaction of the grant terms. We record compensation expense for the PSUs granted to employees over the grant vesting period. For the nine months endedJune 30, 2013 and 2012, we recognized $363 and zero, respectively, in compensation expense related to these grants.

Stock Options

We utilize a binomial option pricing model to measure the fair value of stock options granted.Our determination of 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, 2013, 2012 and 2011are disclosed in the following table:

		Years Ended September 30,
		2013		2012		2011
Weighted average value per option granted during the period		$	3.43	$	N/A	$	2.05
Dividends (1)		$	-	$	N/A	$	-
Stock price volatility (2)			66.6%		N/A		69.9%
Risk-free rate of return			0.9%		N/A		1.9%
Option term			10.0 years		N/A		10.0 years
Expected life			6.0 years		N/A		6.0 years
Forfeiture rate (3)			10.0%		N/A		0.0%
	(1) We do not currently pay dividends on our common stock.
	(2) Based upon the Company's historical volatility.
	(3) The forfeiture rate for the 2011 options was assumed on the date of grant to be zero based on the limited number of employees who have been awarded stock options. The forfeiture rate for the 2013 options was for a larger number of employees, and based on historical data.

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. Stock-based compensation expense recognized in the Consolidated Statements of Comprehensive Income is based on awards ultimately expected to vest. 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, 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, September 30, 2012	20,000	$	3.24
Options granted	150,000		5.76
Exercised	-		-
Forfeited and Cancelled	-		-
Outstanding, June 30, 2013	170,000	$	5.46

The following table summarizes options outstanding and exercisable at June 30, 2013:

Range of Exercise Prices	Outstanding as of June 30, 2013	Remaining Contractual Life in Years		Weighted-Average Exercise Price	Exercisable as of June 30, 2013		Weighted-Average Exercise Price
$3.24	20,000	8.05	$	3.24	6,667	$	3.24
$5.76	150,000	9.83	$	5.76	-	$	-
	170,000		$	5.46	6,667	$	3.24

Our 2011 options vest over a three-year period at a rate of one-third per year upon the annual anniversary date of the grant. Our 2013 options cliff vest at the end of a two year period ending at the anniversary date of the grant. All options 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 July 2021 and May 2023.

During the nine months endedJune 30, 2013 and 2012, we recognized $49 in compensation expense related to these awards. At June 30, 2013, the unamortized compensation cost related to outstanding unvested stock options was $439. We expect to recognize$61of this unamortized compensation expense during the remainingthree months of our 2013 fiscal year,and $378 thereafter.

Theintrinsic value of stock options outstanding and exercisable was $39 and zero at June 30, 2013 and 2012, respectively. The intrinsic value is calculated as the difference between the fair value as of the end of the period and the exercise price of the stock options.

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Controlling Shareholder

9 Months Ended

Jun. 30, 2013

Controlling Shareholder [Abstract]

Controlling Shareholder

2. CONTROLLING SHAREHOLDER

At June 30, 2013, 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 over our affairs, including the election of directors and any action requiring the approval of shareholders.

While Tontine is subject to restrictions under federal securities laws on sales of its shares as an affiliate, Tontine is party to a Registration Rights Agreement with the Company under which it has the ability, subject to certain restrictions, to demand registration of its shares in order to permit unrestricted sales of those shares.  On February 20, 2013, pursuant to the Registration Rights Agreement, Tontine delivered a request to the Company for registration of all of its shares of IES common stock, and on February 21, 2013, the Company filed the Shelf Registration Statement to register Tontine’s shares. The Shelf Registration Statement was declared effective by the SEC on June 18, 2013. As long as the Shelf Registration remains effective, Tontine has the ability to resell any or all of its shares from time to time in one or more offerings, as described in the Shelf Registration Statement and in any prospectus supplement filed in connection with an offering pursuant to the Shelf Registration Statement. 

Should Tontine sell or exchange all or a portion of its position in IES, a change in ownership could occur. A change in ownership, as defined by Internal Revenue Code Section 382, could reduce the availability of net operating losses (“NOLs”) for federal and state income tax purposes. On January 28, 2013, the Company implemented a tax benefit protection plan (the “NOL Rights Plan”) that is designed to deter an acquisition of the Company's stock in excess of a threshold amount that could trigger a change of control within the meaning of Internal Revenue Code Section 382. The NOL Rights Plan was filed as an exhibit to our Current Report on Form 8-K, filed with the SEC on January 28, 2013 and any description thereof is qualified in its entirety by the terms of the NOL Rights Plan. There can be no assurance that the NOL Rights Plan will be effective in deterring a change of control or protecting the NOLs. Furthermore, a change in control would trigger the change of control provisions in a number of our material agreements, including our 2012 Credit Facility, bonding agreements with our sureties and certain employment contracts with certain officers and employees of the Company.

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Fair Value Measurements Unobservable Inputs (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 30, 2013	Sep. 30, 2012
FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward
FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue	$ (327)	$ 0
FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssues	665
FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilitySettlements	0
FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityGainLossIncludedInEarnings	(338)
Fair Value Ending Balance	$ (327)	$ 0

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Stockholders' Equity Options Outstanding (Details) (USD $)	9 Months Ended
	Jun. 30, 2013
Three Twenty Four [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices	$ 3.24
Sharebased Compensation Shares Authorized Under Stock Option Plans ExercisePrice Range Outstanding Options Weighted Average Remaining Contractual Term 2	8 years 0 months 18 days
Weighted-Average Exercise Price	$ 3.24
Share Exercisable	6,667
Exercisable Weighted Average Exercise Price	$ 3.24
Five Seventy Six [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices	$ 5.76
Sharebased Compensation Shares Authorized Under Stock Option Plans ExercisePrice Range Outstanding Options Weighted Average Remaining Contractual Term 2	9 years 9 months 29 days
Weighted-Average Exercise Price	$ 5.76
Share Exercisable	0
Exercisable Weighted Average Exercise Price	$ 0

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Strategic Actions (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Restructuring Cost and Reserve [Line Items]
Severance Costs	$ (4)	$ (58)
Other Restructuring Costs	63	951
Loss on Contract Termination	$ 0	$ 124

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Business Combination - Pro Forma (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		4 Months Ended	9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2012
BusinessAcquisitionProFormaInformationAbstract
BusinessAcquisitionsProFormaRevenue	$ 122	$ 118	$ 607	$ 374	$ 339
BusinessAcquisitionsProFormaIncomeLossFromContinuingOperationsBeforeChangesInAccountingAndExtraordinaryItemsNetOfTax	$ (515)	$ (1,978)	$ 628	$ (2,915)	$ (6,439)

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Derivative Instruments

9 Months Ended

Jun. 30, 2013

DerivativeInstrumentsAndHedgesLiabilitiesAbstract

DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock

14.DERIVATIVE INSTRUMENTS

On March 1, 2013, we entered into an interest rate swap agreementwith Wells Fargo in conjunction with our Wells Fargo Term Loan to hedge interest rate risk. Borrowings under the Wells Fargo Term Loan bear interest at a per annum rate equal to Daily Three Month LIBOR plus 6.00%. Our interest rate swap agreement bears interest of 1.00% less the per annum rate equal to Daily Three Month LIBOR, thus mitigating the interest rate risk associated with the Daily Three Month LIBOR and ensuring a fixed rate of 7.00% per annumfor borrowings under the Wells Fargo Term Loan.

Our derivative instrument is held at fair value on our consolidated balance sheet. Related cash flows are recorded as operating activities on the consolidated statement of cash flows. Gains and losses related to this derivative instrument will be recognized within other comprehensive income. As of June 30, 2013, the interest rate swap agreement was 100% effective, as interest for both the Wells Fargo Term Loan and interest rate swap agreement is calculated utilizing the Daily Three Month LIBOR rate.

The following table presents the gross fair value of our interest rate swap derivative, and the line items where it appears on our consolidated balance sheet:

		June 30,		September 30,
		2013		2012
Assets
	Prepaid expenses and other current assets	$	19	$	-
Stockholder's equity
	Accumulated other comprehensive income	$	19	$	-

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Fair Value Measurements

9 Months Ended

Jun. 30, 2013

Fair Value Measurements [Abstract]

Fair Value Measurements

10. FAIR VALUE MEASUREMENTS

Fair Value Measurement Accounting

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.

We estimate the fair value of our interest rate swap agreement with Wells Fargo to be $19 at June 30, 2013, using Level 2 inputs, including an estimated market valuation from Wells Fargo Bank.

We estimate the fair value of the contingent consideration to be $327 at June 30, 2013, using Level 3 inputs, including a discounted revenue projection. The fair value of this contingent liability will vary depending on actual revenues earned.

Financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2013, are summarized in the following table by the type of inputs applicable to the fair value measurements:

		Total Fair Value		Quoted Prices (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable (Level 3)
Executive savings plan assets	$	552	$	552	$	-	$	-
Executive savings plan liabilities		(438)		(438)		-		-
Interest rate swap agreement		19		-		19		-
Contingent consideration agreement		(327)		-		-		(327)
Total	$	(194)	$	114	$	19	$	(327)

The table below presents a reconciliation of the fair value of our contingent consideration obligation, which uses significant unobservable inputs (level 3) (in thousands).

		Contingent Consideration Agreement		Total
Fair Value at September 2012	$	-	$	-
Issuances		665		665
Settlements		-		-
Adjustments to Fair Value		(338)		(338)
Fair Value at June 30, 2013	$	327	$	327

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.

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Debt (Tables)

9 Months Ended

Jun. 30, 2013

Debt [Abstract]

Schedule of Debt

		June 30,		September 30,
		2013		2012
Tontine Term Loan, due May 15, 2013, bearing interest at 11.00%		$	-	$	10,000
Wells Fargo Term Loan, paid in installments thru Feb 12, 2015, bearing interest at 6% + 3 Month LIBOR			4,167		-
Insurance Financing Agreements, bearing interest between 1.99% and 2.75%			601		196
Capital leases and other			97		284
	Total debt		4,865		10,480
Less — Short-term debt and current maturities of long-term debt			(3,198)		(10,456)
	Total long-term debt	$	1,667	$	24

Future Payments on Debt

	Capital Leases and Other		Insurance Financing
					Term Debt		Total
2013		79		601		625		1,305
2014		26		-		2,500		2,526
2015		-		-		1,042		1,042
2016		-		-		-		-
Thereafter		-		-		-		-
Less: Imputed Interest		(8)		-		-		(8)
Total	$	97	$	601	$	4,167	$	4,865

2012 Credit Facility 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

2006 Credit Facility Thresholds

		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

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Subsequent Events

9 Months Ended

Jun. 30, 2013

Subsequent Events [Abstract]

SubsequentEventsTextBlock

15. SUBSEQUENT EVENTS

The MISCOR Transaction

On March 13, 2013, the Company entered into the Merger Agreement with MISCOR pursuant to which IES and MISCOR agreed that, subject to the satisfaction of certain closing conditions (including the approval by each company’s stockholders), MISCOR will merge with and into IES as a direct, wholly-owned subsidiary of IES. The transaction is currently expected to close in September 2013. The Merger Agreement provides for the exchange of MISCOR common stock for the right to receive IES common stock, cash, or IES common stock and cash. However, the maximum cash consideration paid to MISCOR shareholders is limited to 50% of the total merger consideration.

Upon completion of the Merger, the net debt of MISCOR (“MISCOR debt”), as defined in the Merger Agreement, will be retired. Total merger consideration payable to MISCOR shareholders, as defined within the Merger Agreement, is $24,000, less MISCOR debt. However, the Merger Agreement provides for a maximum and minimum IES stock value(collectively the “Collar”). To the extent the value ascribed to IES common stock falls outside the Collar, the merger consideration, as defined within the Merger Agreement, will not equal $24,000. Additionally, the Merger Agreement ascribes certain values to IES common stock, and the MISCOR debt, which may not be equal to the values at closing. As such, total merger consideration will not equal the merger consideration as defined within the Merger Agreement. The differences between the values of IES common stock and MISCOR debt, as measured by the Merger Agreement, and as of the closing date will impact the final merger consideration as follows:

MISCOR debt

• If MISCOR debt as measured by the Merger Agreement is higher than MISCOR debt as of the closing date, merger consideration will decrease; or

• If MISCOR debt as measured by the Merger Agreement is lower than MISCOR debt as of the closing date, merger consideration will increase.

Collar

• If IES stock value, as defined within the Merger Agreement, is higher than the Collar, merger consideration will increase; or

• If IES stock value, as defined within the Merger Agreement, is lower than the Collar, merger consideration will decrease.

IES common stock

• If IES stock value, as defined within the Merger Agreement, is greater than the stock value upon closing, merger consideration will decrease; or

• If IES stock value, as defined within the Merger Agreement, is less than the stock value upon closing, merger consideration will increase.

Commitment Letter for Acquisition Term Loan

IES’ obligation to complete the Merger is not conditioned upon its obtaining financing. The Company expects, however, to obtain financing for some or all of the cash component of the merger consideration, the repayment of outstanding MISCOR debt and the transaction expenses associated with the Merger (the “Merger Payments”). On April 10, 2013, the Company entered into a commitment letter with Wells Fargo, pursuant to which Wells Fargo committed to provide the Company, subject to the satisfaction of certain conditions, a new amortizing term loan in a principal amount of up to $14,000 (as amended on July 10, 2013, the “Acquisition Term Loan”) under the 2012 Credit Facility in order to finance the Merger Payments. For a description of the 2012 Credit Facility, please see Note 4, “Debt – The Revolving Credit Facility” in the Notes to these Consolidated Financial Statements.

Upon entering into the commitment letter, IES incurred an amendment fee in the amount of $37.5. The Acquisition Term Loan, which will mature on August 9, 2016, will be fully reserved from availability under the 2012 Credit Facility and will be subject to principal reduction on a 48-month straight-line amortization. The Acquisition Term Loan will bear interest at a per annum rate equal to the average Daily Three Month LIBOR plus 5.00% for the first year; thereafter, the margin will be determined based on the following grid:

Average Liquidity	LIBOR Spread
≤ $20,000	5.00%
≥ $20,000 but < $30,000	4.50%
≥ $30,000	4.00%

Proceeds of the Acquisition Term Loan may be used only to (i) fund Merger Payments, (ii) refinance IES’ existing $5,000 term loan under the 2012 Credit Facility, and (iii) as otherwise may be permitted by Wells Fargo. Except as specified in the Acquisition Term Loan, all other terms, conditions and provisions of the Acquisition Term Loan shall be as set forth in the Credit and Security Agreement for the 2012 Credit Facility.

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Document And Entity Information	3 Months Ended
	Jun. 30, 2013
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, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--09-30
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	15,105,846
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No

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Strategic Actions (Tables)

9 Months Ended

Jun. 30, 2013

Strategic Actions [Abstract]

Schedule of Restructuring and Related Costs

	Severance		Consulting		Lease Termination
	Charges		Charges		& Other Charges		Total
Restructuring liability at September 30, 2012	$	201	$	10	$	329	$	539
Restructuring charges (reversals) incurred		(4)		63		-		59
Cash payments made		(22)		(73)		(147)		(242)
Restructuring liability at June 30, 2013	$	175	$	-	$	182	$	356

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Subsequent Events (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 30, 2013
Miscor Debt [Member]
Subsequent Event [Line Items]
Subsequent Event Lower Range	If MISCOR debt as measured by the Merger Agreement is lower than MISCOR debt as of the closing date, merger consideration will increase.
Subsequent Event Higher Range	If MISCOR debt as measured by the Merger Agreement is higher than MISCOR debt as of the closing date, merger consideration will decrease
Collar [Member]
Subsequent Event [Line Items]
Subsequent Event Lower Range	If IES stock value, as defined within the Merger Agreement, is lower than the Collar, merger consideration will decrease
Subsequent Event Higher Range	If IES stock value, as defined within the Merger Agreement, is higher than the Collar, merger consideration will increase
IES common stock
Subsequent Event [Line Items]
Subsequent Event Lower Range	If IES stock value, as defined within the Merger Agreement, is less than the stock value upon closing, merger consideration will increase.
Subsequent Event Higher Range	If IES stock value, as defined within the Merger Agreement, is greater than the stock value upon closing, merger consideration will decrease
Miscor Merger [Member]
Subsequent Event [Line Items]
SubsequentEventsDate	Mar. 13, 2013
SubsequentEventDescription	On March 13, 2013, the Company entered into the Merger Agreement with MISCOR pursuant to which IES and MISCOR agreed that, subject to the satisfaction of certain closing conditions (including the approval by each company’s stockholders), MISCOR will merge with and into IES as a direct, wholly-owned subsidiary of IES. The transaction is currently expected to close in September 2013. The Merger Agreement provides for the exchange of MISCOR common stock for the right to receive IES common stock, cash, or IES common stock and cash. However, the maximum cash consideration paid to MISCOR shareholders is limited to 50% of the total merger consideration.
SubsequentEventAmount	$ 24,000
Committment Letter [Member]
Subsequent Event [Line Items]
SubsequentEventsDate	Apr. 10, 2013
SubsequentEventDescription	the Company entered into a commitment letter with Wells Fargo, pursuant to which Wells Fargo committed to provide the Company, subject to the satisfaction of certain conditions, a new amortizing term loan in a principal amount of up to $14,000 (as amended on July 10, 2013, the “Acquisition Term Loan”) under the 2012 Credit Facility in order to finance the Merger Payments.
SubsequentEventAmount	$ 14,000
Committment Letter [Member] | Less than $20,000
Subsequent Event [Line Items]
Liquidity Is Less Than	Liquidity ≤ $20,000 at any time during the period
Interest Rate Percentage	5.00 percentage points
Committment Letter [Member] | Greater than $20,000 but less than $30,000
Subsequent Event [Line Items]
Liquidity Is Greater Than But Less Than	Liquidity > $20,000 at all times during the period but Liquidity ≤ $30,000 at any time during the period
Interest Rate Percentage	4.50 percentage points
Committment Letter [Member] | Greater than $30,000
Subsequent Event [Line Items]
Liquidity Is Greater Than	Liquidity > $30,000 at all times during the period
Interest Rate Percentage	4.00 percentage points

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Derivative Instruments (Details)	9 Months Ended
	Jun. 30, 2013
DerivativeLineItems
DerivativeDescriptionOfTerms	Borrowings under the Wells Fargo Term Loan bear interest at a per annum rate equal to Daily Three Month LIBOR plus 6.00%. Our interest rate swap agreement bears interest of 1.00% less the per annum rate equal to Daily Three Month LIBOR, thus mitigating the interest rate risk associated with the Daily Three Month LIBOR and ensuring a fixed rate of 7.00% per annum
DerivativeTypeOfInstrument	interest rate swap agreement
DerivativeDescriptionOfObjective	to hedge interest rate risk