Other
Regulatory liabilities
Atmos Energy Regulatory liabilities increased by 1.3% to $1.28B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 0.2%, from $1.28B to $1.28B. Over 5 years (FY 2020 to FY 2025), Regulatory liabilities shows relatively stable performance with a -1.5% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryEfficiency
SignalLower is better
VolatilityStable
First reportedQ4 2014
Last reportedQ4 2024
How to read this metric
An increase indicates a higher obligation to provide future rate relief or refunds, which may impact future cash flow timing.
Detailed definition
This represents obligations to refund customers or defer revenue recognition due to regulatory requirements. These liabi...
Peer comparison
Standard in regulated energy sectors; reflects the balance of regulatory rate-setting mechanisms.
Metric ID:
other_regulatory_liabilitiesHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $1.36B | $1.42B | $1.35B | $1.39B | $1.31B | $1.36B | $1.34B | $1.36B | $1.25B | $1.28B | $1.24B | $1.25B | $1.19B | $1.23B | $1.22B | $1.28B | $1.22B | $1.27B | $1.26B | $1.28B |
| QoQ Change | — | +4.5% | -5.5% | +3.3% | -5.7% | +3.7% | -1.4% | +1.1% | -7.7% | +2.7% | -3.7% | +1.0% | -4.9% | +3.4% | -0.4% | +4.2% | -4.4% | +4.2% | -0.7% | +1.3% |
| YoY Change | — | — | — | — | -3.8% | -4.6% | -0.4% | -2.5% | -4.6% | -5.5% | -7.7% | -7.9% | -5.1% | -4.4% | -1.1% | +2.1% | +2.6% | +3.4% | +3.1% | +0.2% |
Range$1.19B – $1.42B
CAGR-1.3%
Avg YoY Growth-2.2%
Median YoY Growth-3.1%
Regulatory liabilities at Other Companies
Frequently Asked Questions
- What is Atmos Energy's regulatory liabilities?
- Atmos Energy (ATO) reported regulatory liabilities of $1.28B in Q1 2026.
- How has Atmos Energy's regulatory liabilities changed year-over-year?
- Atmos Energy's regulatory liabilities increased by 0.2% year-over-year, from $1.28B to $1.28B.
- What is the long-term trend for Atmos Energy's regulatory liabilities?
- Over 5 years (2020 to 2025), Atmos Energy's regulatory liabilities has grown at a -1.5% compound annual growth rate (CAGR), from $1.37B to $1.27B.
- What does regulatory liabilities mean?
- Amounts owed to customers or deferred revenue due to regulatory rate-setting rules.