A.C.L. Construction Ltd. operates as a civil construction contractor serving energy, infrastructure, utility, environmental and community-development customers across Western Canada, with particular emphasis on the Peace Region of British Columbia and remote or large-scale project environments. Founded in 1997 and headquartered in Fort St. John, British Columbia, the Company provides project management; general civil construction; large-scale earthworks; highway, road, lease-road and access-road construction and maintenance; oilfield construction and site development; civil and underground utility installation, tie-ins and deep services; drainage improvements; erosion and sediment control; snow removal; reclamation and environmental remediation; contaminated-soil and hazardous waste hauling, including dirty-dirt hauling; custom crushing; and aggregate supply and sales. A.C.L. Construction deploys a fleet of heavy equipment and supplies associated labor, equipment, materials and logistics for projects involving transportation infrastructure, oil and gas facilities, utilities, public infrastructure, processing facilities, healthcare facilities and clean-energy developments. The Company completed a reverse takeover of Samurai Capital Corp. in February 2026 and subsequently commenced trading on the TSX Venture Exchange under the symbol ACL; it also completed a CAD3.1 million non-brokered subscription-receipt financing and began trading on the Frankfurt Stock Exchange under the symbol A3L0 in March 2026. During 2026, A.C.L. Construction expanded its project pipeline through the award of permanent-access construction work for the Old Fort community, a civil package for the Linda’s Friendship Center in Fort Nelson, British Columbia, and the Site C Cultural Centre project; renewed an as-and-when-required supervision services agreement with the British Columbia Ministry of Transportation and Transit and a qualified-vendor standing offer with the BC Energy Regulator; announced the rationalization of underutilized equipment and related debt-reduction initiatives; completed shares-for-debt settlements; and implemented a management change in September 2026.