Non-Current Assets

Regulatory assets

Evergy Regulatory assets increased by 20.1% to $261.20M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 28.2%, from $203.70M to $261.20M. Over 5 years (FY 2020 to FY 2025), Regulatory assets shows relatively stable performance with a 1.1% CAGR.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryOther
SignalContext dependent
VolatilityStable
First reportedQ4 2017
Last reportedQ1 2026May 7, 2026

How to read this metric

An increase suggests the utility is deferring costs for future recovery, which may impact future rate cases, while a decrease indicates the amortization or recovery of these costs.

Detailed definition

These represent costs that have been incurred by the utility but are deferred for future recovery from ratepayers as aut...

Peer comparison

Unique to regulated utilities; peers will have similar line items reflecting their specific regulatory jurisdictions and cost-recovery mechanisms.

Metric ID: utility_regulatory_assets

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$272.70M$331.50M$424.10M$425.30M$411.50M$365.90M$368.00M$385.50M$306.70M$285.00M$292.10M$330.10M$252.00M$182.20M$180.90M$203.70M$156.90M$166.00M$217.40M$261.20M
QoQ Change+21.6%+27.9%+0.3%-3.2%-11.1%+0.6%+4.8%-20.4%-7.1%+2.5%+13.0%-23.7%-27.7%-0.7%+12.6%-23.0%+5.8%+31.0%+20.1%
YoY Change+50.9%+10.4%-13.2%-9.4%-25.5%-22.1%-20.6%-14.4%-17.8%-36.1%-38.1%-38.3%-37.7%-8.9%+20.2%+28.2%
Range$156.90M$425.30M
CAGR-0.9%
Avg YoY Growth-10.8%
Median YoY Growth-16.1%
Current Streak3 quarters growth

Frequently Asked Questions

What is Evergy's regulatory assets?
Evergy (EVRG) reported regulatory assets of $261.20M in Q1 2026.
How has Evergy's regulatory assets changed year-over-year?
Evergy's regulatory assets increased by 28.2% year-over-year, from $203.70M to $261.20M.
What is the long-term trend for Evergy's regulatory assets?
Over 5 years (2020 to 2025), Evergy's regulatory assets has grown at a 1.1% compound annual growth rate (CAGR), from $206.20M to $217.40M.
What does regulatory assets mean?
Costs incurred by the utility that regulators have agreed can be recovered from customers in future rate cycles.