Top 100 Contractors in PSC 44: Furnace/Steam/Drying; Nuclear Reactor, FY2025

Name: Top 100 Contractors in PSC 44: Furnace/Steam/Drying; Nuclear Reactor, FY2025
Creator: GovTribe

Parent companies by net contract obligations Oct 1, 2024 – Sep 30, 2025 Code page on GovTribe

The top 10 won 92% of FY2025 PSC 44 contract dollars

Contract obligations: $2,223,064,250 Net of deobligations, by contracts coded PSC 44 or a code under it
Contractors: 461 Parent companies with an obligation
Largest contractor: Fluor Corporation $1.83 billion, 78.2% of obligations
Data as of: Oct 14, 2026

Contract actions from FPDS (SAM.gov). How the rankings work · Download all 100 rows as CSV

Full ranking

Rank	Contractor	Net obligations	Share	Trend
1	Fluor Corporation Through Fluor Marine Propulsion, LLC Top agencies Navy (Department of the Navy)	$1,826,756,855	78.2%	Rank history: #2 in FY2021, #2 in FY2022, #1 in FY2023 and #1 in FY2024; unchanged since FY2024.
2	American Centrifuge Operating, LLC Top agencies DOE (Department of Energy)	$197,816,150	8.5%	Rank history: not on the FY2021–FY2023 lists and #3 in FY2024; up 1 since FY2024.
3	General Dynamics Corporation Through Electric Boat Corporation Top agencies Navy (Department of the Navy)	$37,823,510	1.6%	Rank history: #5 in FY2021, #3 in FY2022, #3 in FY2023 and #4 in FY2024; up 1 since FY2024.
4	Westinghouse Government Services LLC Top agencies DOE (Department of Energy)	$24,965,577	1.1%	Rank history: not on the FY2021–FY2023 lists and #11 in FY2024; up 7 since FY2024.
5	The O.c. Lugo Co Inc. 2 awardees Top agencies DLA (Defense Logistics Agency)	$13,443,408	0.6%	Rank history: #10 in FY2021, #35 in FY2022, #8 in FY2023 and #10 in FY2024; up 5 since FY2024.
6	Bechtel Corp Through Bechtel Plant Machinery, Inc. Top agencies Navy (Department of the Navy)	$10,703,268	0.5%	Rank history: #1 in FY2021, #1 in FY2022, #2 in FY2023 and #2 in FY2024; down 4 since FY2024.
7	Huntington Ingalls Industries, Inc. Through Huntington Ingalls Inc. Top agencies Navy (Department of the Navy)	$9,797,588	0.4%	Rank history: #6 in FY2021, #7 in FY2022, #6 in FY2023 and #8 in FY2024; up 1 since FY2024.
8	ECI Defense Group, Inc. 2 awardees Top agencies DLA (Defense Logistics Agency) Navy (Department of the Navy)	$8,869,238	0.4%	Rank history: not on the FY2021–FY2022 lists, #59 in FY2023 and #16 in FY2024; up 8 since FY2024.
9	Cepeda Associates, Inc. Top agencies Navy (Department of the Navy) DLA (Defense Logistics Agency)	$7,320,972	0.3%	Rank history: #12 in FY2021, #6 in FY2022, #7 in FY2023 and #7 in FY2024; down 2 since FY2024.
10	Phillips Corporation Top agencies USAF (Department of the Air Force)	$5,673,361	0.2%	Rank history: not on the FY2021–FY2024 lists; new.
11	Arctic Slope Regional Corporation Through Asrc Federal Facilities Logistics LLC Top agencies Navy (Department of the Navy)	$4,257,350	0.2%	Rank history: not on the FY2021–FY2024 lists; new.
12	Jgils, LLC Top agencies DLA (Defense Logistics Agency)	$3,723,679	0.2%	Rank history: #28 in FY2021, #42 in FY2022, #28 in FY2023 and #22 in FY2024; up 10 since FY2024.
13	Aqua-Chem, Inc. Top agencies DLA (Defense Logistics Agency) Navy (Department of the Navy)	$2,661,335	0.1%	Rank history: #13 in FY2021, #9 in FY2022, #13 in FY2023 and #15 in FY2024; up 2 since FY2024.
14	Retech Systems LLC Top agencies DOE (Department of Energy)	$2,650,300	0.1%	Rank history: not on the FY2021–FY2024 lists; new.
15	Argo Turboserve Corporation Top agencies DLA (Defense Logistics Agency)	$2,203,012	0.1%	Rank history: #18 in FY2021, #20 in FY2022, #12 in FY2023 and #17 in FY2024; up 2 since FY2024.
16	Frham Safety Products LLC Top agencies Navy (Department of the Navy)	$2,192,511	0.1%	Rank history: not on the FY2021–FY2022 lists, #32 in FY2023 and #50 in FY2024; up 34 since FY2024.
17	Exotherm Corporation Top agencies USAF (Department of the Air Force)	$1,746,095	0.1%	Rank history: not on the FY2021–FY2024 lists; new.
18	Verder Scientific Inc. Top agencies DOE (Department of Energy)	$1,720,766	0.1%	Rank history: not on the FY2021–FY2024 lists; new.
19	Graham Corp Top agencies Navy (Department of the Navy)	$1,664,270	0.1%	Rank history: not on the FY2021 list, #53 in FY2022, #43 in FY2023 and #74 in FY2024; up 55 since FY2024.
20	Howell Laboratories Inc. Top agencies DLA (Defense Logistics Agency) Navy (Department of the Navy)	$1,459,893	0.1%	Rank history: #24 in FY2021, #32 in FY2022, #27 in FY2023 and #57 in FY2024; up 37 since FY2024.
21	Alfa Laval U.S. Holding Inc. 2 awardees, including Tranter Inc. and Alfa Laval Inc. Top agencies Navy (Department of the Navy) Commerce (Department of Commerce)	$1,428,570	0.1%	Rank history: not on the FY2021–FY2024 lists; up 330 since FY2024.
22	Phoenix Trading Inc. Top agencies DLA (Defense Logistics Agency)	$1,281,189	0.1%	Rank history: #31 in FY2021, #43 in FY2022, #21 in FY2023 and #21 in FY2024; down 1 since FY2024.
23	Hamill Manufacturing Company Top agencies Navy (Department of the Navy)	$1,225,360	0.1%	Rank history: not on the FY2021–FY2024 lists; new.
24	JE Hurley Co Top agencies DLA (Defense Logistics Agency)	$1,148,453	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
25	Integrated Procurement Technologies Top agencies Navy (Department of the Navy) DLA (Defense Logistics Agency)	$1,120,708	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
26	Mactaggart, Scott & Co. Ltd Top agencies DHS (Department of Homeland Security)	$1,029,780	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
27	Fluid Handling LLC Top agencies DLA (Defense Logistics Agency) DHS (Department of Homeland Security) Navy (Department of the Navy)	$1,001,093	<0.1%	Rank history: not on the FY2021–FY2023 lists and #56 in FY2024; up 29 since FY2024.
28	Pioneer Industries, LLC Top agencies DLA (Defense Logistics Agency) Navy (Department of the Navy)	$987,943	<0.1%	Rank history: #40 in FY2021, #31 in FY2022, #60 in FY2023 and #40 in FY2024; up 12 since FY2024.
29	Triman Industries Inc. Top agencies DLA (Defense Logistics Agency)	$950,330	<0.1%	Rank history: #39 in FY2021, #61 in FY2022, #16 in FY2023 and #26 in FY2024; down 3 since FY2024.
30	RTX Corporation 4 awardees, including Hamilton Sundstrand Corporation and Raytheon Company Top agencies Navy (Department of the Navy) DLA (Defense Logistics Agency)	$939,652	<0.1%	Rank history: not on the FY2021–FY2023 lists and #39 in FY2024; up 9 since FY2024.
31	HDT Expeditionary Systems Inc. Top agencies Army (Department of the Army)	$918,995	<0.1%	Rank history: #27 in FY2021, not on the FY2022–FY2023 lists and #30 in FY2024; down 1 since FY2024.
32	Export 220Volt Inc. Top agencies DOS (Department of State) USAF (Department of the Air Force)	$897,298	<0.1%	Rank history: #50 in FY2021, #15 in FY2022, #34 in FY2023 and #20 in FY2024; down 12 since FY2024.
33	Kampi Components Co Inc. Top agencies DLA (Defense Logistics Agency) Navy (Department of the Navy)	$892,040	<0.1%	Rank history: #11 in FY2021, #30 in FY2022, not on the FY2023 list and #32 in FY2024; down 1 since FY2024.
34	Zeno Power Systems Inc. Top agencies OSD (Office of the Secretary of Defense)	$831,000	<0.1%	Rank history: not on the FY2021–FY2023 lists and #6 in FY2024; down 28 since FY2024.
35	Renk Systems Corp Top agencies Navy (Department of the Navy)	$802,467	<0.1%	Rank history: not on the FY2021–FY2023 lists and #12 in FY2024; down 23 since FY2024.
36	Government of the United States Through Federal Prison Industries, Inc. Top agencies USDA (Department of Agriculture) Army (Department of the Army) VA (Department of Veterans Affairs)	$751,732	<0.1%	Rank history: #73 in FY2021, #52 in FY2022, #61 in FY2023 and #42 in FY2024; up 6 since FY2024.
37	Phoenix Systems Engineering Inc. Top agencies DLA (Defense Logistics Agency)	$735,082	<0.1%	Rank history: #32 in FY2021, #87 in FY2022, #68 in FY2023 and #37 in FY2024; unchanged since FY2024.
38	Mitsuwa Sangyo KK Top agencies Navy (Department of the Navy)	$720,271	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
39	BP Construction JV LLC Top agencies VA (Department of Veterans Affairs)	$712,654	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
40	Drytech Inc. Top agencies DLA (Defense Logistics Agency)	$658,750	<0.1%	Rank history: #35 in FY2021, #23 in FY2022, #42 in FY2023 and #36 in FY2024; down 4 since FY2024.
41	Skovira Machine Co Top agencies Navy (Department of the Navy)	$656,230	<0.1%	Rank history: not on the FY2021 list, #88 in FY2022 and not on the FY2023–FY2024 lists; up 86 since FY2024.
42	Front Range Construction Inc. Top agencies HHS (Department of Health and Human Services)	$605,730	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
43	Tomahawk Sourcing LLC Top agencies DLA (Defense Logistics Agency)	$595,125	<0.1%	Rank history: #62 in FY2021 and not on the FY2022–FY2024 lists; up 120 since FY2024.
44	Burhani Enterprises Inc. Top agencies DLA (Defense Logistics Agency) Army (Department of the Army)	$546,420	<0.1%	Rank history: not on the FY2021 list, #78 in FY2022, #41 in FY2023 and not on the FY2024 list; up 68 since FY2024.
45	Peerless Instrument Co., Inc. Top agencies Navy (Department of the Navy)	$531,962	<0.1%	Rank history: not on the FY2021–FY2023 lists and #28 in FY2024; down 17 since FY2024.
46	AQW Inc. Top agencies DLA (Defense Logistics Agency)	$515,591	<0.1%	Rank history: #43 in FY2021, #45 in FY2022, #52 in FY2023 and #58 in FY2024; up 12 since FY2024.
47	Terry Service, Inc. Top agencies Army (Department of the Army)	$499,823	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
48	Redlands Manufacturing Co LLC Top agencies DLA (Defense Logistics Agency) Navy (Department of the Navy)	$497,502	<0.1%	Rank history: not on the FY2021–FY2024 lists; up 86 since FY2024.
49	Ipsen Inc. Top agencies Army (Department of the Army)	$491,890	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
50	Save Again.com Top agencies Navy (Department of the Navy) USAF (Department of the Air Force)	$486,606	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
51	Electro Parts Inc. Top agencies DLA (Defense Logistics Agency)	$467,266	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
52	Maxim Evaporators of America, LLC Top agencies DLA (Defense Logistics Agency)	$422,154	<0.1%	Rank history: not on the FY2021 list, #81 in FY2022 and not on the FY2023–FY2024 lists; returned.
53	Linmarr Associates, Inc. Top agencies DLA (Defense Logistics Agency)	$420,894	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
54	Industrial Vacuum Equipment Corporation (Ivec) Top agencies Navy (Department of the Navy)	$419,700	<0.1%	Rank history: not on the FY2021–FY2024 lists; up 91 since FY2024.
55	Lynchburg Air Preheater Corporation Top agencies Army (Department of the Army) DOI (Department of the Interior) Commerce (Department of Commerce)	$404,309	<0.1%	Rank history: #84 in FY2021, #58 in FY2022, not on the FY2023 list and #25 in FY2024; down 30 since FY2024.
56	Diversified Heat Transfer, Inc. Top agencies VA (Department of Veterans Affairs) Navy (Department of the Navy)	$399,693	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
57	ITL LLC Top agencies Navy (Department of the Navy)	$396,984	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
58	Hyspan Precision Products, Inc. Top agencies Navy (Department of the Navy)	$394,812	<0.1%	Rank history: not on the FY2021 list, #67 in FY2022 and not on the FY2023–FY2024 lists; returned.
59	Par Defense Industries, LLC Top agencies DLA (Defense Logistics Agency) Navy (Department of the Navy)	$387,476	<0.1%	Rank history: not on the FY2021–FY2024 lists; up 45 since FY2024.
60	Thermtronix Corp Top agencies Army (Department of the Army)	$377,639	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
61	OST Services, LLC Top agencies VA (Department of Veterans Affairs)	$369,067	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
62	AGM Container Controls Inc. Top agencies DLA (Defense Logistics Agency) Navy (Department of the Navy)	$368,087	<0.1%	Rank history: not on the FY2021–FY2022 lists, #84 in FY2023 and #60 in FY2024; down 2 since FY2024.
63	Separator Spares & Equipment LLC Top agencies DLA (Defense Logistics Agency) DHS (Department of Homeland Security)	$363,465	<0.1%	Rank history: not on the FY2021–FY2023 lists and #72 in FY2024; up 9 since FY2024.
64	Derrah Morrison Enterprises LLC Top agencies VA (Department of Veterans Affairs)	$350,915	<0.1%	Rank history: not on the FY2021–FY2022 lists, #53 in FY2023 and not on the FY2024 list; up 83 since FY2024.
65	Louisiana Controls, Inc. Top agencies DOJ (Department of Justice)	$350,000	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
66	Powerflow Fluid Systems, LLC Top agencies DOI (Department of the Interior)	$335,200	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
67	Dela Technology Corporation Top agencies DLA (Defense Logistics Agency)	$317,480	<0.1%	Rank history: not on the FY2021–FY2022 lists, #58 in FY2023 and not on the FY2024 list; up 200 since FY2024.
68	Johnson Controls Inc 2 awardees Top agencies VA (Department of Veterans Affairs)	$312,217	<0.1%	Rank history: not on the FY2021–FY2024 lists; up 301 since FY2024.
69	MCO Solutions, Inc. Top agencies DLA (Defense Logistics Agency)	$304,182	<0.1%	Rank history: not on the FY2021 list, #83 in FY2022, not on the FY2023 list and #79 in FY2024; up 10 since FY2024.
70	API Heat Transfer Inc. Top agencies NASA (National Aeronautics and Space Administration)	$303,450	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
71	Transdigm Inc. Top agencies DLA (Defense Logistics Agency)	$299,425	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
72	Seahorse Defense Supply, LLC Top agencies DLA (Defense Logistics Agency)	$298,135	<0.1%	Rank history: not on the FY2021–FY2023 lists and #100 in FY2024; up 28 since FY2024.
73	Badger Truck and Automotive Group, Inc. Top agencies DLA (Defense Logistics Agency)	$296,394	<0.1%	Rank history: not on the FY2021–FY2024 lists; up 200 since FY2024.
74	Kijero, LLC Top agencies USAF (Department of the Air Force) Navy (Department of the Navy)	$288,659	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
75	Technology International Inc. Top agencies Army (Department of the Army) VA (Department of Veterans Affairs) GSA (General Services Administration)	$284,556	<0.1%	Rank history: not on the FY2021–FY2022 lists, #46 in FY2023 and not on the FY2024 list; returned.
76	Diazyme Laboratories Inc. Through General Atomics Top agencies USUHS (DOD Uniformed Services University of the Health Sciences) DLA (Defense Logistics Agency)	$282,610	<0.1%	Rank history: not on the FY2021–FY2024 lists; up 156 since FY2024.
77	Corestar International Corporation Top agencies Navy (Department of the Navy)	$276,696	<0.1%	Rank history: not on the FY2021–FY2024 lists; up 47 since FY2024.
78	S I T Corporation Top agencies DLA (Defense Logistics Agency) DHS (Department of Homeland Security)	$276,279	<0.1%	Rank history: #21 in FY2021, #66 in FY2022, #20 in FY2023 and #23 in FY2024; down 55 since FY2024.
79	Pennram Diversified Manufacturing Corp Top agencies DOE (Department of Energy)	$274,460	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
80	FAD Pennsylvania Inc Top agencies DLA (Defense Logistics Agency) Navy (Department of the Navy)	$273,623	<0.1%	Rank history: not on the FY2021–FY2023 lists and #18 in FY2024; down 62 since FY2024.
81	Sierra Boiler Service, Inc. Top agencies VA (Department of Veterans Affairs)	$273,530	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
82	Veterans Aerospace LLC Top agencies DLA (Defense Logistics Agency)	$270,500	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
83	Therma Holdings LLC Through Yearout Mechanical, LLC / Dba: Welch's Boiler Service, LLC Top agencies HHS (Department of Health and Human Services)	$269,515	<0.1%	Rank history: not on the FY2021–FY2024 lists; up 117 since FY2024.
84	Mccray Group Ventures LLC Top agencies USAF (Department of the Air Force)	$256,991	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
85	Supply King Usa, LLC Top agencies Army (Department of the Army)	$249,995	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
86	Reagent World Inc Top agencies USAF (Department of the Air Force)	$249,722	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
87	Hi-Tech Air & Water Purification Systems, LLC Top agencies USAF (Department of the Air Force)	$230,000	<0.1%	Rank history: #63 in FY2021 and not on the FY2022–FY2024 lists; up 111 since FY2024.
88	Leonardo S.p.A. 2 awardees, including DRS Naval Power Systems Inc. and Engineered Coil Company Top agencies Navy (Department of the Navy) DLA (Defense Logistics Agency)	$228,413	<0.1%	Rank history: not on the FY2021–FY2024 lists; up 115 since FY2024.
89	Boonyium & Associates Limited Top agencies Navy (Department of the Navy)	$227,587	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
90	Stanley Industries, Inc. Top agencies USAF (Department of the Air Force)	$223,677	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
91	KAM Thermal Equipment, Ltd. Top agencies DHS (Department of Homeland Security)	$219,000	<0.1%	Rank history: #86 in FY2021, not on the FY2022 list, #37 in FY2023 and #80 in FY2024; down 11 since FY2024.
92	Larkos Packing and Distribution Inc. Top agencies DLA (Defense Logistics Agency)	$211,493	<0.1%	Rank history: not on the FY2021–FY2024 lists; up 27 since FY2024.
93	Dutch Valley Supply Co. Top agencies Navy (Department of the Navy) USAF (Department of the Air Force)	$209,769	<0.1%	Rank history: #70 in FY2021, #76 in FY2022, #45 in FY2023 and not on the FY2024 list; up 55 since FY2024.
94	R & M Government Services Inc. Top agencies DLA (Defense Logistics Agency)	$208,900	<0.1%	Rank history: not on the FY2021–FY2022 lists, #85 in FY2023 and #47 in FY2024; down 47 since FY2024.
95	Accord Federal Services, LLC Top agencies DOJ (Department of Justice)	$202,364	<0.1%	Rank history: not on the FY2021–FY2024 lists; up 193 since FY2024.
96	Mecs Inc. Top agencies Navy (Department of the Navy)	$201,125	<0.1%	Rank history: not on the FY2021–FY2023 lists and #84 in FY2024; down 12 since FY2024.
97	Waltron Bull & Roberts, LLC Top agencies Navy (Department of the Navy)	$196,050	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
98	Tuck Supply LLC Top agencies DLA (Defense Logistics Agency)	$192,750	<0.1%	Rank history: not on the FY2021–FY2024 lists; new.
99	Westchester Plastics LLC Top agencies Army (Department of the Army)	$191,696	<0.1%	Rank history: not on the FY2021–FY2023 lists and #88 in FY2024; down 11 since FY2024.
100	Power Mechanical Inc. Top agencies DOJ (Department of Justice)	$186,750	<0.1%	Rank history: not on the FY2021–FY2022 lists, #83 in FY2023 and #38 in FY2024; down 62 since FY2024.

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100 of 461 contractors listed here. See the rest on GovTribe.

Rankings for the codes under PSC 44

Code	Net obligations	Largest contractor
4470 Nuclear Reactors	$2,116,065,409	Fluor Corporation
4420 Heat Exchangers and Steam Condensers	$38,951,440	ECI Defense Group, Inc.
4460 Air Purification Equipment	$31,797,817	The O.c. Lugo Co Inc.
4430 Industrial Furnaces, Kilns, Lehrs, and Ovens	$14,138,163	Phillips Corporation
4440 Driers, Dehydrators, and Anhydrators	$11,946,611	Howell Laboratories Inc.
4410 Industrial Boilers	$10,164,810	BP Construction JV LLC

How this ranking works

Source: every contract action FPDS records (as published on SAM.gov) in the period, as GovTribe received it.
Amounts are net obligations: what was obligated, less what was deobligated. Shares are of $2.34 billion obligated before deobligations, so they never pass 100%.
Parent companies: each action counts under the ultimate parent its award record names, or under the awardee when it names none, so no dollar counts twice. Parents of the same name (Inc., LLC and the like aside) count as one company, since FPDS records a company's parent under more than one UEI over time. GovTribe corrects a few parents and names by hand; see the corrections.
Fiscal year 2025 ran Oct 1, 2024 – Sep 30, 2025. The Department of Defense reports its contract actions to FPDS about 90 days late, so a fiscal year is ranked once they're in, in February, and the list doesn't change after.
Rank changes compare with FY2024. "New" marks a company outside that period's top 500, and "Returned" one of those that was on an earlier fiscal year's list.
Rank lines show each company's rank on every fiscal year's list since FY2021, #1 at the top, on a scale that gives the top of the list more room. A dashed stretch spans years it wasn't on the list. The step from FY2024 takes the color of the rank change beside it.
Placeholder recipients FPDS uses when it names no company ("Miscellaneous Foreign Contractors" and the like) aren't ranked.

Quick answers

Who were the top 10 PSC 44 contractors in FY2025?

1. Fluor Corporation ($1.83B), 2. American Centrifuge Operating, LLC ($198M), 3. General Dynamics Corporation ($37.8M), 4. Westinghouse Government Services LLC ($25M), 5. The O.c. Lugo Co Inc. ($13.4M), 6. Bechtel Corp ($10.7M), 7. Huntington Ingalls Industries, Inc. ($9.8M), 8. ECI Defense Group, Inc. ($8.87M), 9. Cepeda Associates, Inc. ($7.32M), 10. Phillips Corporation ($5.67M).

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