XML 12 R1.htm IDEA: XBRL DOCUMENT v3.24.3
Cover - USD ($)
12 Months Ended
Dec. 31, 2023
Sep. 24, 2024
Jun. 30, 2023
Cover [Abstract]      
Entity Registrant Name Smith-Midland Corporation    
Entity Central Index Key 0000924719    
Document Type 10-K/A    
Amendment Flag true    
Entity Voluntary Filers No    
Current Fiscal Year End Date --12-31    
Entity Well Known Seasoned Issuer No    
Entity Small Business true    
Entity Shell Company false    
Entity Emerging Growth Company false    
Entity Current Reporting Status Yes    
Document Period End Date Dec. 31, 2023    
Entity Filer Category Non-accelerated Filer    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2023    
Entity Common Stock Shares Outstanding   5,345,759  
Entity Public Float     $ 73,135,252
Entity File Number 1-13752    
Entity Incorporation State Country Code DE    
Entity Tax Identification Number 54-1727060    
Entity Address Address Line 1 P.O. Box 300    
Entity Address Address Line 2 5119 Catlett Road    
Entity Address City Or Town Midland    
Entity Address State Or Province VA    
Entity Address Postal Zip Code 22728    
City Area Code 540    
Local Phone Number 439-3266    
Security 12b Title Common Stock, $0.01 par value per share    
Trading Symbol SMID    
Security Exchange Name NASDAQ    
Document Annual Report true    
Document Transition Report false    
Entity Interactive Data Current Yes    
Icfr Auditor Attestation Flag false    
Amendment Description Smith-Midland Corporation. (the “Company”) is filing this Amendment No. 1 on Form 10-K/A (this “Amendment No. 1”) to amend its Annual Report on Form 10-K for the fiscal year ended December 31, 2023, as filed with the Securities and Exchange Commission (the “SEC”) on May 23, 2024 (the “Original Form 10-K”). This Amendment No. 1 is being filed solely in order to (i) delete the hyperlink for Exhibit 3.2 which inadvertently linked a prior set of the Company’s By-Laws, and (ii) replace Exhibit 3.2 with a current version of the Company’s Amended and Restated By-Laws.  Exhibit 3.2 was originally filed as an Exhibit to a Form 8-K filed with the Securities and Exchange Commission on October 31, 2023. In accordance with the rules of the SEC, updated certifications pursuant to Section 302 of the Sarbanes-Oxley Act 2002 are being filed as Exhibits 31.1 and 31.2 and an updated certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 is being filed as Exhibits 32.1 to this Amendment No. 1. Since financial statements are not included in this Amendment No. 1 and this Amendment No. 1 does not contain or amend any disclosure with respect to Items 307 and 308 of Regulation S-K, paragraphs 3, 4, and 5 of the certifications have been omitted.  Except as noted above, no other modifications or changes have been made to the Original Form 10-K or the Company’s consolidated financial statements or the notes thereto included therein. This Amendment No. 1 does not reflect the effect of any events subsequent to the filing of the Original Form 10-K and does not modify or update in any way any other disclosures made in the Original Form 10-K.  Accordingly, this Amendment No. 1 should be read in conjunction with the Original Form 10-K and the Company’s other filings made with the SEC.