Comfort Systems USA Inc. is a mechanical and electrical contracting company operating primarily in the United States. It provides heating, ventilation, and air conditioning (HVAC), plumbing, piping, controls, and electrical services for commercial, industrial, and institutional buildings. The company operates through two segments: Mechanical Services, which generates most of its revenue, and Electrical Services. Its work spans installation for new construction as well as maintenance, repair, and replacement services for existing facilities, giving it a mix of construction and recurring service revenue. Comfort Systems serves building owners, developers, general contractors, and facility managers across diverse end markets, including data centers, healthcare, education, manufacturing, and technology. The company operates through a network of local subsidiaries across numerous regional markets in the United States, allowing it to combine national scale with local relationships and expertise.

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