Department of Labor filing

COMMERCIAL ENERGY SYSTEMS, INC.

COMMERCIAL ENERGY SYSTEMS, INC. 401(K) PROFIT SHARING PLAN · For the plan year ended Dec 31, 2025

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Public filing 2025 · received Apr 6, 2026Verified current terms Not available

Plan summary

The numbers that matter first

57Fair plan health
high confidence
See what drives the plan health score
Employer contributions versus peers49/10030% of the full model
Lower reported administrative cost22/10020% of the full model
Active-participant trend50/10010% of the full model
Net-asset trend50/10010% of the full model
Participant-loan burden75/10010% of the full model
Reported compliance signals100/10010% of the full model
Filing completeness100/10010% of the full model

Published only when at least four measures and half of the model weight are available. Missing information is excluded rather than scored as zero.

01 · Employer matchNot publicly available

A current plan document is needed to verify the formula.

02 · Maximum employer contributionNot yet verified

$1,855 was reported per active participant, but this is not a match limit.

03 · VestingNot yet verified

A dated plan document is needed.

04 · Fees and expenses$456

Plan-paid administrative cost per participant; fund and employee fees may be separate.

05 · Investment choicesNot yet verified

The public filing does not provide a current, complete fund menu.

06 · Eligibility and waiting periodNot yet verified

A current plan document is needed.

07 · Automatic enrollmentNot yet verified

The selected official filing does not establish a current default rate.

08 · Roth 401(k)Not yet verified

The reviewed official source does not establish current Roth availability.

09 · Employer contribution vs. peers49th percentile

Up 0.0% over the filing history shown.

What this tells you: company-wide scale, reported employer support, participation activity, visible administrative cost, and historical direction.

Keep in mind: public filings do not show employee investment returns. Scores use only available measures; missing information lowers confidence, never the score. Current match, vesting, eligibility, investments, and employee-paid fees still require a current plan document.

Filing comparison · 202541out of 100 among similar-size plans in the same industry when enough peers exist

How this filing compares

Reported employer contributions49th percentileTypical peer $1,879 · based on 35,497 comparable plans
Lower reported administrative expense22nd percentileTypical peer $96 · based on 31,706 comparable plans

This comparison uses historical filing figures. It does not compare current match formulas, vesting, investments, or employee fees.

Peer-group method: industry size. The comparison used the most specific peer group with enough valid filings.

The short version

What employees should know

For the year ended Dec 31, 2025, COMMERCIAL ENERGY SYSTEMS, INC. reported $70,499 in employer contributions across this plan, or $1,855 per active participant. This is the best company-wide filing average available—not a promise of what any one employee receives.

People actively participating38

Up 0.0% across the filing years shown. The filing does not report every employee who was eligible.

Employer money over timeUp 0.0%

Change in employer contributions per active participant.

Plan costs over timeUp 0.0%

Change in reported administrative cost per participant. Fund expenses may be separate.

Peer comparison41/100

Compared with similarly sized plans in the same industry.

What this public record cannot answer

For the current match, vesting rules, eligibility, employee fees, and investment choices, we need a recent plan document. We leave those details blank until we have one.

Money and scale

Contributions, assets, and expenses

These are plan-wide totals. They are not individual account balances.

Employer contributions
$70,499
$1,855 per active participant
Participant contributions
$193,474
Other contributions
$0
Amounts not classified as employer or participant contributions
Employer share of contributions
26.7%
Active participants
38
Small plan
Total participants
49
56 at the beginning of the year
Ending assets
$3,317,618
$67,706 per participant
Net-asset change
Up 0.0%
Not the same as investment performance
Beginning net assets
$4,137,896
Ending net assets
$3,317,618
Beginning liabilities
$0
Ending liabilities
$0
Total income
$783,272
Total expenses
$1,603,550
Administrative expenses
$22,325
$456 per active participant
Participant loans
$113,434
3.4% of plan assets

Three-year filing history

How the reported figures changed

Each chart uses the selected public filing for that year. Missing values remain blank rather than becoming zero.

Employer money per active participant
2025
$1,855
Administrative cost per participant
2025
$456
Active participants
2025
38
Total plan assets
2025
$3,317,618
Participant loans as a share of assets
2025
3.4%
Detailed filing history
Plan yearEmployer money per active participantActive participantsPlan assets
2025$1,855383.3M

Changes in plan assets are not the same as investment performance.

Plan health

Operational signals worth checking

Participant loans as a share of plan assets
3.4%
Independent accountant’s opinion
Not stated in the filing
Late participant contributions reported
Not reportedA “yes” needs context and is not, by itself, proof of wrongdoing.
Loan defaults reported
Not reported
Lease defaults reported
Not reportedOnly a small number of filings report these events.
Nonexempt transactions reported
Not reported
Public plan identifier
522099757-001

Reported plan details

Identity and filing status

Plan type
Retirement plan
Employer arrangement
1
Plan effective date
Jul 1, 1998
Industry
Construction
Amended filing
No
Final filing for this plan
No
Short plan year
No
401(k) feature reported
Yes
Show DOL characteristic codes2A2E2F2G2J2K2T3D3H

Company filings

What the company has told the SEC about this plan

We found these passages in official company filings. They may help explain the plan, but we do not treat them as current benefits until the wording and date have been checked.

10-K · report period Mar 31, 2026ORION ENERGY SYSTEMS, INC. — 10-K filed 2026-06-04
Official filing · details not yet checked
What it says about employer contributions

compensation up to the limit allowed by the Internal Revenue Service. This plan also provides for discretionary contributions by Orion. In fiscal 2026, 2025 and 2024 , Orion made matching contributions of approximately $ 0.1 million, $ 0.1 million, and $ 0.2 million, respectively. Litigation Orion is subject to various claims and legal proceedings arising in the ordinary course of business. As of the date of this report, Orion does not believe that the final resolution of any of such claims or legal proceedings would have a material adverse effect on its future results of operations. NOTE 15 — SHAREHOLDERS’ EQUITY Reverse Stock Split On August 22, 2025, Orion effected a 1-for-10 reverse stock split of its common stock in order to remain compliant with the Minimum Bid Price Rule. The par v

What it says about fees

service revenue (1) (3) (8) 21,320 22,165 25,204 16,893 25,222 Total cost of revenue 58,213 59,484 69,670 59,872 90,471 Gross profit 28,093 20,236 20,911 17,511 33,912 General and administrative expenses (1) (4) (8) 18,691 18,008 16,740 19,487 11,680 Impairment of assets (5) — - 456 — 512 Acquisition related costs — — 56 765 — Sales and marketing expenses (1) (5) (8) 10,099 11,595 12,988 11,392 11,628 Research and development expenses (1)(6) (8) 945 1,229 1,495 1,852 1,701 (Loss) income from operations (1,642 ) (10,596 ) (10,824 ) (15,985 ) 8,391 Other income 51 62 39 - 1 Interest expense (783 ) (1,026 ) (752 ) (339 ) (80 ) Amortization of debt issue costs (170 ) (206 ) (95 ) (73 ) (62 ) Loss on debt extinguishment (562 ) — — — — Dividend and interest income 3 7 2 34 — (Loss) income before

Current plan terms

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Filing evidence

Open the selected public records

We use the latest valid received filing for each year after resolving amendments and duplicate records. Open the source to check the original filing.

Filing ACK_ID20260406155312NAL0007416241001
Data sourceDOL Form 5500 bulk data ↗
Filing searchEFAST2 ↗