XML 10 R1.htm IDEA: XBRL DOCUMENT v3.22.1
Document And Entity Information - shares
6 Months Ended
Jun. 30, 2021
Jul. 29, 2021
Document Information [Line Items]    
Entity Central Index Key 0000319458  
Entity Registrant Name Enservco Corporation  
Amendment Flag true  
Current Fiscal Year End Date --12-31  
Document Fiscal Period Focus Q2  
Document Fiscal Year Focus 2021  
Document Type 10-Q/A  
Amendment Description EXPLANATORY NOTE   This Amendment No. 2 (“Amendment No. 2”) to the Quarterly Report on Form 10-Q/A amends the Quarterly Report on Form 10-Q of Enservco Corporation as of and for the quarter ended June 30, 2021, as filed with the Securities and Exchange Commission (“SEC”) on August 5, 2021 (the “Original Filing”), and as amended and filed with the SEC on April 11, 2022 ("Amendment No. 1").   The Company has re-evaluated its accounting for income taxes in connection with a change in control that occurred pursuant to the issuance of 4,199,998 shares of common stock during the first quarter of 2021. This change in control led to a change in management's judgment about the realizability of the Company's deferred tax assets. Pursuant to such re-evaluation, the Company’s management has determined that for the three months ended June 30, 2021 the Company should have recognized a deferred income tax benefit through a partial release of the Company's valuation allowance, as well as recognizing deferred income tax expense for the six months ended June 30, 2021 through the recording of additional valuation allowance.   Therefore, on April 14, 2022, the Company’s management and the audit committee of the Company’s board of directors concluded that the Company’s unaudited interim financial statements included in the Original Filing, as amended by Amendment No. 1, should be restated to recognize the deferred tax liability associated with this limitation. As such, the Company is filing this Amendment No. 2 to affect such restatement.   The restatement has no impact on the Company’s cash position, revenues, operating expenses, loss from operations or Adjusted EBITDA as of and for the three and six months ended June 30, 2021.   We are filing this Amendment No. 2 to amend and restate the Original Filing, as previously amended by Amendment No. 1, with modification as necessary to reflect the restatement. The following items have been amended to reflect the restatement: (i) Part I, Item 1. Financial Statements; and (ii) Part I, Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations. In addition, the Company’s Principal Executive Officer and Interim Principal Financial Officer has provided new certifications dated as of the date of this filing in connection with this Form 10-Q/A (Exhibits 31.1 and 32).   As a result of the factors described above, the Company’s management has concluded that a material weakness existed in the Company’s internal control over financial reporting and that the Company’s disclosure controls and procedures were not effective. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the financial statements will not be prevented or detected and corrected on a timely basis. For a discussion of management’s consideration of the material weakness identified, see Part I, Item 4. Controls and Procedures included in this Amendment No. 2.   Except as described above, no other information included in the Original Filing, as amended by Amendment No. 1, is being amended or updated by this Amendment No. 2. This Amendment No. 2 continues to describe the conditions as of the date of the Original Filing. Except as expressly contained herein, we have not updated, modified or supplemented the disclosures contained in the Original Filing or Amendment No. 1, and this Amendment No. 2 does not purport to reflect any information or events subsequent to the date of the Original Filing. Accordingly, this Amendment No. 2 should be read in conjunction with the Original Filing, Amendment No. 1 and with our filings with the SEC subsequent to the Original Filing.  
Document Quarterly Report true  
Document Period End Date Jun. 30, 2021  
Document Transition Report false  
Entity File Number 001-36335  
Entity Incorporation, State or Country Code DE  
Entity Tax Identification Number 84-0811316  
Entity Address, Address Line One 14133 Country Road 9 1/2  
Entity Address, City or Town Longmont  
Entity Address, State or Province CO  
Entity Address, Postal Zip Code 80504  
City Area Code 303  
Local Phone Number 333-3678  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Filer Category Non-accelerated Filer  
Entity Small Business true  
Entity Emerging Growth Company false  
Entity Shell Company false  
Title of 12(b) Security Common stock, $.005 par value  
Entity Common Stock, Shares Outstanding   11,432,726