What did Comfort Systems (FIX) disclose about Rachel Eslicker’s recent share activity?

Comfort Systems reported that Rachel R. Eslicker forfeited 99 common shares to cover taxes on vested restricted stock units. These Form 4 transactions are compensation-related tax-withholding dispositions, not open-market sales, and leave her with 608 shares held directly after the event.

Comfort Systems (FIX) SVP forfeits 99 shares to cover RSU taxes

Filing Impact

(Moderate)

Filing Sentiment

(Neutral)

Form Type

Rhea-AI Filing Summary

Comfort Systems USA senior vice president and general counsel Rachel R. Eslicker reported routine compensation-related share forfeitures tied to restricted stock units that vested on April 1, 2026. A total of 99 shares of common stock were forfeited to cover tax obligations at an average price of $1,429.595 per share, based on the average of the high and low stock price that day.

Following these tax-withholding dispositions, Eslicker directly holds 608 shares of common stock. The forfeited shares relate to vesting installments from restricted stock unit grants made in 2023, 2024, and 2025, and do not represent open-market sales.

Insider Trade Summary

3 transactions reported

Mixed 3 txns

Insider Eslicker Rachel R.

Role SVP & GENERAL COUNSEL

Type	Security	Shares	Price	Value
Tax Withholding	Common Stock	31	$1,429.595	$44K
Tax Withholding	Common Stock	25	$1,429.595	$36K
Tax Withholding	Common Stock	43	$1,429.595	$61K

Holdings After Transaction: Common Stock — 676 shares (Direct)

Footnotes (1)

Forfeited shares are related to restricted stock units that vested on April 1, 2026 and were priced based on the average of the high and low stock price on April 1, 2026. Reflects forfeited shares related to the first vesting of restricted stock units granted on March 19, 2025. Price is based on the average of the high and low stock price on April 1, 2026. Reflects forfeited shares related to the second vesting of restricted stock units granted on March 20, 2024. Reflects forfeited shares related to the third and final vesting of restricted stock units granted on March 21, 2023.

Key Figures

Tax-withholding shares: 99 shares Average valuation price: $1,429.595 per share Remaining holdings: 608 shares +3 more

6 metrics

Tax-withholding shares 99 shares Total forfeited to cover RSU tax obligations on April 1, 2026

Average valuation price $1,429.595 per share Average of high and low stock price on April 1, 2026

Remaining holdings 608 shares Common stock held directly after tax-withholding dispositions

First F transaction 31 shares Tax-withholding disposition of common stock on April 1, 2026

Second F transaction 25 shares Additional tax-withholding disposition on April 1, 2026

Third F transaction 43 shares Further tax-withholding disposition on April 1, 2026

Key Terms

restricted stock units, tax-withholding disposition, Payment of exercise price or tax liability by delivering securities, vested, +1 more

5 terms

restricted stock units financial

"Forfeited shares are related to restricted stock units that vested on April 1, 2026"

Restricted stock units are a type of company reward where employees are promised shares of stock, but they only fully own these shares after meeting certain conditions, like staying with the company for a set time. They matter because they can become valuable assets and are often used to motivate employees to help the company succeed.

tax-withholding disposition financial

"transaction_action": "tax-withholding disposition""

A tax-withholding disposition is an event or transaction—such as selling or transferring securities, exercising options, or receiving compensation—that triggers a requirement to hold back part of the payment and remit it to tax authorities. It matters to investors because it reduces the cash they receive immediately and can change the timing and amount of taxable income, like a cashier taking a portion of your sale proceeds to pay taxes before you get the rest.

Payment of exercise price or tax liability by delivering securities financial

"transaction_code_description": "Payment of exercise price or tax liability by delivering securities""

vested financial

"restricted stock units that vested on April 1, 2026"

forfeited shares financial

"Reflects forfeited shares related to the first vesting of restricted stock units"

Form 4 Insider Transactions: What Each Field Means →

04/03/2026 - 03:15 PM

SEC Form 4

FORM 4

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

OMB APPROVAL

OMB Number:			3235-0287
Estimated average burden
hours per response:			0.5

Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.

1. Name and Address of Reporting Person^*

Eslicker Rachel R.

(Last)

(First)

(Middle)

C/O COMFORT SYSTEMS USA, INC.

9753 KATY FREEWAY, SUITE 700

(Street)

HOUSTON

TEXAS

77024

(City)

(State)

(Zip)

UNITED STATES

(Country)

2. Issuer Name and Ticker or Trading Symbol
COMFORT SYSTEMS USA INC [ FIX ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

	Director	10% Owner
X	Officer (give title below)	Other (specify below)
	SVP & GENERAL COUNSEL

2a. Foreign Trading Symbol

3. Date of Earliest Transaction (Month/Day/Year)
04/01/2026

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

4. If Amendment, Date of Original Filed (Month/Day/Year)

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	Code	V	Amount	(A) or (D)	Price		6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
Common Stock	04/01/2026⁽¹⁾		F		31⁽²⁾	D	$1,429.595⁽³⁾	676	D
Common Stock	04/01/2026⁽¹⁾		F		25⁽⁴⁾	D	$1,429.595⁽³⁾	651	D
Common Stock	04/01/2026⁽¹⁾		F		43⁽⁵⁾	D	$1,429.595⁽³⁾	608	D

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares	8. Price of Derivative Security (Instr. 5)		10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)

Explanation of Responses:

1. Forfeited shares are related to restricted stock units that vested on April 1, 2026 and were priced based on the average of the high and low stock price on April 1, 2026.

2. Reflects forfeited shares related to the first vesting of restricted stock units granted on March 19, 2025.

3. Price is based on the average of the high and low stock price on April 1, 2026.

4. Reflects forfeited shares related to the second vesting of restricted stock units granted on March 20, 2024.

5. Reflects forfeited shares related to the third and final vesting of restricted stock units granted on March 21, 2023.

	/s/ Rachel R. Eslicker	04/03/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 4: SEC 1474 (03-26)

Source: View Original Filing on SEC EDGAR

FAQ

How many Comfort Systems shares did Rachel Eslicker forfeit for taxes?

Rachel Eslicker forfeited 99 shares of Comfort Systems USA common stock in total. The transactions reflect shares withheld to satisfy tax obligations arising from restricted stock units that vested on April 1, 2026, rather than discretionary buying or selling in the open market.

At what price were Rachel Eslicker’s forfeited Comfort Systems shares valued?

The forfeited shares were valued at an average price of $1,429.595 per share. This price was calculated using the average of the high and low stock price on April 1, 2026, the date when the related restricted stock units vested and triggered the tax-withholding event.

How many Comfort Systems shares does Rachel Eslicker hold after these Form 4 transactions?

After the reported tax-withholding dispositions, Rachel Eslicker holds 608 shares of Comfort Systems common stock directly. The Form 4 shows that these remaining shares reflect her position following the forfeiture of 99 shares used to satisfy tax liabilities on vested restricted stock units.

Were Rachel Eslicker’s Comfort Systems transactions open-market sales or tax withholding?

The transactions were tax-withholding dispositions, not open-market sales. Code F on the Form 4 and the accompanying footnotes explain that shares were forfeited to pay tax liabilities on restricted stock units that vested, a common non-market mechanism used to satisfy equity award-related taxes.

Which restricted stock unit grants were tied to the forfeited Comfort Systems shares?

The forfeited shares relate to vesting from three RSU grants issued in 2023, 2024, and 2025. Footnotes state they cover the third and final vesting of March 21, 2023 RSUs, the second vesting of March 20, 2024 RSUs, and the first vesting of March 19, 2025 RSUs.