Comfort Systems USA, Inc. operates primarily through two business segments: Mechanical Services and Electrical Services. The Mechanical segment, which accounts for the majority of its revenue, includes heating, ventilation, air conditioning (HVAC), plumbing, piping, and off-site modular construction. The Electrical segment focuses on the installation and servicing of electrical systems. The company generates revenue from both new construction projects and the renovation, expansion, maintenance, and repair of existing facilities. With a significant national footprint comprising over 170 locations across the U.S., Comfort Systems USA caters heavily to the industrial sector, particularly data centers, advanced manufacturing, and life sciences. Its decentralized operating model allows it to maintain local brand strength while leveraging national purchasing and centralized resources.