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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 2/28/24 Covenant Logistics Group, Inc. 10-K 12/31/23 117:12M RDG Filings/FA |
Document/Exhibit Description Pages Size 1: 10-K Annual Report HTML 2.61M 2: EX-21 Subsidiaries List HTML 34K 3: EX-23.1 Consent of Expert or Counsel HTML 33K 4: EX-23.2 Consent of Expert or Counsel HTML 32K 9: EX-97 Clawback Policy re: Recovery of Erroneously HTML 64K Awarded Compensation 5: EX-31.1 Certification -- §302 - SOA'02 HTML 36K 6: EX-31.2 Certification -- §302 - SOA'02 HTML 36K 7: EX-32.1 Certification -- §906 - SOA'02 HTML 34K 8: EX-32.2 Certification -- §906 - SOA'02 HTML 34K 15: R1 Document And Entity Information HTML 106K 16: R2 Consolidated Balance Sheets HTML 169K 17: R3 Consolidated Balance Sheets (Parentheticals) HTML 52K 18: R4 Consolidated Statements of Operations HTML 148K 19: R5 Consolidated Statements of Comprehensive Income HTML 60K 20: R6 Consolidated Statements of Comprehensive Income HTML 35K (Parentheticals) 21: R7 Consolidated Statements of Stockholders' Equity HTML 78K 22: R8 Consolidated Statements of Cash Flows HTML 155K 23: R9 Insider Trading Arrangements HTML 41K 24: R10 Note 1 - Summary of Significant Accounting HTML 155K Policies 25: R11 Note 2 - Discontinued Operations HTML 61K 26: R12 Note 3 - Fair Value of Financial Instruments HTML 57K 27: R13 Note 4 - Stock-based Compensation HTML 108K 28: R14 Note 5 - Property and Equipment HTML 52K 29: R15 Note 6 - Acquisition of Sims Transport Services, HTML 58K LLC 30: R16 Note 7 - Acquisition of Lew Thompson & Son HTML 70K Trucking, Inc 31: R17 Note 8 - Acquisition of AAT Carriers, Inc. HTML 61K 32: R18 Note 9 - Goodwill and Other Assets HTML 140K 33: R19 Note 10 - Debt HTML 73K 34: R20 Note 11 - Leases HTML 92K 35: R21 Note 12 - Income Taxes HTML 107K 36: R22 Note 13 - Equity Method Investment HTML 64K 37: R23 Note 14 - Employee Benefit Plans HTML 44K 38: R24 Note 15 - Related Party Transactions HTML 38K 39: R25 Note 16 - Commitments and Contingencies HTML 38K 40: R26 Note 17 - Segment Information HTML 86K 41: R27 Note 18 - Equity HTML 44K 42: R28 Note 19 - Subsequent Events HTML 36K 43: R29 Significant Accounting Policies (Policies) HTML 206K 44: R30 Note 1 - Summary of Significant Accounting HTML 94K Policies (Tables) 45: R31 Note 2 - Discontinued Operations (Tables) HTML 60K 46: R32 Note 3 - Fair Value of Financial Instruments HTML 49K (Tables) 47: R33 Note 4 - Stock-based Compensation (Tables) HTML 100K 48: R34 Note 5 - Property and Equipment (Tables) HTML 48K 49: R35 Note 6 - Acquisition of Sims Transport Services, HTML 62K LLC (Tables) 50: R36 Note 7 - Acquisition of Lew Thompson & Son HTML 74K Trucking, Inc (Tables) 51: R37 Note 8 - Acquisition of AAT Carriers, Inc. HTML 60K (Tables) 52: R38 Note 9 - Goodwill and Other Assets (Tables) HTML 141K 53: R39 Note 10 - Debt (Tables) HTML 62K 54: R40 Note 11 - Leases (Tables) HTML 91K 55: R41 Note 12 - Income Taxes (Tables) HTML 100K 56: R42 Note 13 - Equity Method Investment (Tables) HTML 58K 57: R43 Note 14 - Employee Benefit Plans (Tables) HTML 38K 58: R44 Note 17 - Segment Information (Tables) HTML 80K 59: R45 Note 1 - Summary of Significant Accounting HTML 130K Policies (Details Textual) 60: R46 Note 1 - Summary of Significant Accounting HTML 44K Policies - Revenue by Operating Segment (Details) 61: R47 Note 1 - Summary of Significant Accounting HTML 39K Policies - Summary of Allowance for Doubtful Accounts (Details) 62: R48 Note 1 - Summary of Significant Accounting HTML 106K Policies - Calculation of Net Income Per Share (Details) 63: R49 Note 2 - Discontinued Operations (Details Textual) HTML 49K 64: R50 Note 2 - Discontinued Operations - Results of HTML 79K Discontinued Operations (Details) 65: R51 Note 3 - Fair Value of Financial Instruments HTML 68K (Details Textual) 66: R52 Note 3 - Fair Value of Financial Instruments - HTML 41K Financial Instruments Measured at Fair Value on a Recurring Basis (Details) 67: R53 Note 3 - Fair Value of Financial Instruments - HTML 43K Activity for Contingent Consideration (Details) 68: R54 Note 4 - Stock-based Compensation (Details HTML 85K Textual) 69: R55 Note 4 - Stock-based Compensation - Restricted HTML 53K Stock Activity (Details) 70: R56 Note 4 - Stock-based Compensation - Summary of HTML 91K Option Activity (Details) 71: R57 Note 5 - Property and Equipment (Details Textual) HTML 48K 72: R58 Note 5 - Property and Equipment - Property and HTML 55K Equipment, at Cost (Details) 73: R59 Note 6 - Acquisition of Sims Transport Services, HTML 46K LLC (Details Textual) 74: R60 Note 6 - Acquisition of Sims Transport Services, HTML 43K LLC - Allocation of Preliminary Purchase Price (Details) 75: R61 Note 6 - Acquisition of Sims Transport Services, HTML 57K LLC - Summary of Preliminary Fair Values of Assets Acquired and Liabilities Assumed (Details) 76: R62 Note 6 - Acquisition of Sims Transport Services, HTML 36K LLC - Results of Operations From Acquisition Date (Details) 77: R63 Note 7 - Acquisition of Lew Thompson & Son HTML 53K Trucking, Inc (Details Textual) 78: R64 Note 7 - Acquisition of Lew Thompson & Son HTML 43K Trucking, Inc - Allocation of Preliminary Purchase Price (Details) 79: R65 Note 7 - Acquisition of Lew Thompson & Son HTML 74K Trucking, Inc - Summary of Preliminary Fair Values of Assets Acquired and Liabilities Assumed (Details) 80: R66 Note 7 - Acquisition of Lew Thompson & Son HTML 36K Trucking, Inc - Results of Operations From Acquisition Date (Details) 81: R67 Note 7 - Acquisition of Lew Thompson & Son HTML 43K Trucking, Inc - Pro Forma Consolidated Results of Operations (Details) 82: R68 Note 8 - Acquisition of AAT Carriers, Inc. HTML 45K (Details Textual) 83: R69 Note 8 - Acquisition of AAT Carriers, Inc. - HTML 42K Allocation of Preliminary Purchase Price (Details) 84: R70 Note 8 - Acquisition of AAT Carriers, Inc. - HTML 68K Summary of Preliminary Fair Values of Assets Acquired and Liabilities Assumed (Details) 85: R71 Note 8 - Acquisition of AAT Carriers, Inc. - HTML 36K Results of Operations From Acquisition Date (Details) 86: R72 Note 9 - Goodwill and Other Assets (Details HTML 45K Textual) 87: R73 Note 9 - Goodwill and Other Assets - Intangible HTML 69K Assets (Details) 88: R74 Note 9 - Goodwill and Other Assets - Expected HTML 44K Future Amortization (Details) 89: R75 Note 9 - Goodwill and Other Assets - Schedule of HTML 55K Goodwill (Details) 90: R76 Note 9 - Goodwill and Other Assets - Summary of HTML 39K Other Assets (Details) 91: R77 Note 10 - Debt (Details Textual) HTML 95K 92: R78 Note 10 - Debt - Current and Long-term Debt HTML 64K (Details) 93: R79 Note 10 - Debt - Current and Long-term Debt HTML 36K (Details) (Parentheticals) 94: R80 Note 10 - Debt - Future Debt Payments (Details) HTML 48K 95: R81 Note 11 - Leases (Details Textual) HTML 40K 96: R82 Note 11 - Lease - Lease Obligations (Details) HTML 66K 97: R83 Note 11 - Leases - Future Minimum Lease Payments HTML 78K (Details) 98: R84 Note 11 - Leases - Summary of Rental Expense HTML 38K (Details) 99: R85 Note 12 - Income Taxes (Details Textual) HTML 65K 100: R86 Note 12 - Income Taxes - Components of Income Tax HTML 46K Expense (Benefit) (Details) 101: R87 Note 12 - Income Taxes - Income Tax Reconciliation HTML 58K (Details) 102: R88 Note 12 - Income Taxes - Deferred Tax Assets and HTML 70K Liabilities (Details) 103: R89 Note 12 - Income Taxes - Unrecognized Tax Benefits HTML 36K Activity (Details) 104: R90 Note 13 - Equity Method Investment (Details HTML 72K Textual) 105: R91 Note 13 - Equity Method Investment - TEL's HTML 132K Summarized Financial Information (Details) 106: R92 Note 14 - Employee Benefit Plans (Details Textual) HTML 37K 107: R93 Note 14 - Employee Benefit Plans - Summary of HTML 35K Accumulated Benefit Obligation (Details) 108: R94 Note 16 - Commitments and Contingencies (Details HTML 43K Textual) 109: R95 Note 17 - Segment Information (Details Textual) HTML 32K 110: R96 Note 17 - Segment Information - Segment HTML 62K Information (Details) 111: R97 Note 18 - Equity (Details Textual) HTML 63K 112: R98 Note 19 - Subsequent Events (Details Textual) HTML 35K 114: XML IDEA XML File -- Filing Summary XML 221K 117: XML XBRL Instance -- cvti20231231_10k_htm XML 2.98M 113: EXCEL IDEA Workbook of Financial Report Info XLSX 195K 11: EX-101.CAL XBRL Calculations -- cvti-20231231_cal XML 295K 12: EX-101.DEF XBRL Definitions -- cvti-20231231_def XML 2.08M 13: EX-101.LAB XBRL Labels -- cvti-20231231_lab XML 1.58M 14: EX-101.PRE XBRL Presentations -- cvti-20231231_pre XML 2.12M 10: EX-101.SCH XBRL Schema -- cvti-20231231 XSD 285K 115: JSON XBRL Instance as JSON Data -- MetaLinks 626± 1.06M 116: ZIP XBRL Zipped Folder -- 0001437749-24-005880-xbrl Zip 520K
Exhibit 31.2
CERTIFICATIONS
I, James S. Grant, certify that:
1. I have reviewed this annual report on Form 10-K of Covenant Logistics Group, Inc.;
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;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c. Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5. The registrant's other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):
a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.
Date: February 28, 2024 |
/s/ James S. Grant |
|
James S. Grant |
|
Principal Financial Officer |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 5/09/24 Covenant Logistics Group, Inc. S-8 5/09/24 5:143K Scudder Law Firm P C/FA |