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NiSource Balance Sheet Statement

Assets, liabilities, and shareholders' equity

NiSource holds $36.6B in total assets. Shareholders' equity is $9.7B against $18.0B in total debt. Cash and equivalents total $71.9M. The current ratio is 0.646 and debt-to-equity is 1.87. Based on the Q1 2026 filing.

Total Assets$36.6BTotal Stockholders Equity$9.7BLong Term Debt$15.5BCash And Equivalents$71.9MTotal Current Assets$2.4BTotal Current Liabilities$3.7B
Latest FilingQ1 2026
Report Date2026-05-06
Market Cap$22.3B
P/E Ratio23.20
ROE10.37%

Non-Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accrued Employee Benefits (Non-Current)$207.5M$204.0M$200.5M$174.4M$153.1M$157.9M
Asset retirement obligations$84.6M$727.8M$754.8M$751.4M$55.0M$793.4M
Defined Benefit Pension Plan Liabilities (Non-Current)$207.5M$204.0M$200.5M$174.4M$153.1M$157.9M
Finance Lease Liabilities (Total)$246.2M———$274.0M—
Long-term debt$12.1B$12.8B$14.5B$14.5B$15.5B$15.5B
Long-Term Debt and Finance Lease Obligations$12.1B$12.8B$14.5B$14.5B$15.5B$15.5B
Liability, Pension and Other Postretirement and Postemployment Benefits, Noncurrent$207.5M$204.0M$200.5M$174.4M$153.1M$157.9M
Operating Lease Liabilities (Total)$27.3M———$26.9M—
Other non-current liabilities$313.0M$336.7M$344.4M$337.4M$258.0M$289.6M
Total noncurrent liabilities$4.9B$5.1B$5.1B$5.2B$5.3B$5.5B
Regulatory liabilities$150.5M$233.5M$194.9M$192.0M$260.1M$204.3M

Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accrued expenses$268.2M$141.5M$161.3M$218.0M$246.8M$153.5M
Accrued interest$157.0M$142.3M$177.8M$198.2M$206.2M$218.8M
Accrued Manufacturing Costs$268.2M$141.5M$161.3M$218.0M$246.8M$153.5M
Dividends payable - common stock$0.0$134.4M$135.1M$137.4M$4.4M$147.4M
Compensation and benefits$268.2M$141.5M$161.3M$218.0M$246.8M$153.5M
Exchange gas payable$91.8M$59.1M$80.7M$100.0M$125.4M$56.5M
Other accrued liabilities$170.2M$343.0M$305.9M$165.7M$167.1M$200.4M
Current portion of long-term debt$604.6M$771.0M$0.0$1.3B$736.0M$1.3B
Current Portion of Long-Term Debt and Finance Lease Obligations$1.3B$1.3B$1.3B$31.3M$19.7M$16.8M
Deferred revenue$268.8M$143.2M$159.9M$273.5M$283.4M$148.1M
Income taxes payable$173.4M$215.9M$172.4M$179.0M$228.8M$240.8M
Note payable to DIRECTV$170.2M$343.0M$305.9M$165.7M$167.1M$200.4M
Short-term borrowings$604.6M$771.0M$0.0$1.3B$736.0M$1.3B
Total current liabilities$4.1B$4.2B$3.4B$3.5B$3.5B$3.7B

Equity

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Additional paid-in capital$9.5B$9.5B$9.5B$9.8B$9.9B$9.9B
Accumulated other comprehensive income (loss)-$30.4M-$29.2M-$28.2M-$13.0M-$6.2M-$9.2M
Common stock4.7M750M750M750M750M750M
Additional paid-in capital$9.5B$9.5B$9.5B$9.8B$9.9B$9.9B
Common stock; $0.001 par value; 6,000 shares authorized; 3,755 and 3,751 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively$4.7M$4.7M$4.7M$4.8M$4.8M$4.8M
Treasury Stock, Value$99.9M$99.9M$99.9M$99.9M$99.9M$99.9M
Noncontrolling interests$2.0B$2.0B$2.1B$2.1B$2.2B$2.3B
Preferred stock$0.0—————
Retained earnings-$711.7M-$501.4M-$532.1M-$572.0M-$315.2M-$96.6M
Total liabilities and stockholders' equity$31.8B$33.1B$34.0B$34.4B$35.9B$36.6B
Total stockholders' equity$8.7B$8.9B$8.9B$9.1B$9.5B$9.7B
Treasury stock$99.9M$99.9M$99.9M$99.9M$99.9M$99.9M

Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Allowance for Doubtful Accounts$23.7M$29.6M$27.3M$18.6M$40.6M$46.1M
Allowance for Doubtful Accounts Receivable (Current)$23.7M$29.6M$27.3M$18.6M$40.6M$46.1M
Cash and cash equivalents$156.6M$259.4M$335.4M$95.0M$110.1M$71.9M
Natural gas for sale$179.6M$42.8M$148.2M$268.3M$252.0M$88.4M
Exchange gas receivable$45.7M$70.2M$33.0M$42.9M$66.0M$69.6M
Other current assets$24.2M$37.5M$23.0M$25.6M$89.3M$102.5M
Income taxes receivable————$15.7M$11.5M
Raw materials$173.3M$183.0M$187.7M$183.3M$189.0M$193.8M
Raw materials and supplies inventory, gross$173.3M$183.0M$187.7M$183.3M$189.0M$193.8M
Prepaid expenses and other current assets$138.5M$138.2M$143.5M$157.4M$149.3M$209.1M
Restricted cash$42.0M$44.3M$30.2M$24.5M$25.6M$25.2M
Total current assets$2.1B$2.2B$2.0B$1.8B$2.4B$2.4B

Non-Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Deferred tax assets$2.3B$2.4B$2.4B$2.4B$2.5B$2.6B
Deferred Tax Assets and Other Non-Current Assets$4.1B$4.3B$4.3B$4.3B$4.5B$4.5B
Equity method investments$6.5M$6.8M$7.8M$7.7M$8.1M$8.2M
Available-for-sale securities$86.7M$81.2M$144.9M$159.0M$146.1M$156.7M
Goodwill$1.5B$1.5B$1.5B$1.5B$1.5B$1.5B
Long-term marketable securities$86.7M$81.2M$144.9M$159.0M$146.1M$156.7M
Deferred charges and other$432.0M$609.8M$654.6M$652.9M$809.4M$695.6M
Investments and sundry assets$178.7M$172.6M$259.7M$282.9M$272.8M$281.2M
Investments$6.5M$6.8M$7.8M$7.7M$8.1M$8.2M
Other non-current assets$4.1B$4.3B$4.3B$4.3B$4.5B$4.5B
Strategic investments$85.5M$84.6M$107.0M$116.2M$118.6M$116.3M
Public Utilities, Property, Plant and Equipment, Net$25.5B$26.5B$27.5B$28.0B$28.7B$29.4B
Other Investments$85.5M$84.6M$107.0M$116.2M$118.6M$116.3M
Other non-current assets$178.7M$172.6M$259.7M$282.9M$272.8M$281.2M
Accumulated depreciation$8.7B$8.8B$9.0B$9.2B$9.4B$9.6B
Total property and equipment, gross$34.2B$35.3B$36.4B$37.2B$38.1B$39.0B
Property and equipment, net$25.5B$26.5B$27.5B$28.0B$28.7B$29.4B
Software and Technology Licenses, Net$4.1B$4.3B$4.3B$4.3B$4.5B$4.5B
Total assets$31.8B$33.1B$34.0B$34.4B$35.9B$36.6B
Regulatory assets$319.9M$268.0M$287.1M$326.5M$274.2M$380.6M

Other

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Allowance for doubtful accounts$23.7M$29.6M$27.3M$18.6M$40.6M$46.1M
Asset Retirement Obligation$84.6M$50.7M$58.2M$66.3M$55.0M$49.9M
Common stock, no par value (in dollars per share)$0.01$0.01$0.01$0.01$0.01$0.01
Common stock, shares authorized (in shares)$750.0M$750.0M$750.0M$750.0M$750.0M$750.0M
Deferred income taxes$2.3B$2.4B$2.4B$2.4B$2.5B$2.6B
Coal$36.2M$35.5M$32.1M$23.7M$8.5M$21.3M
Income taxes receivable————$15.7M$11.5M
Long-Term Debt and Lease Obligation$12.1B$12.8B$14.5B$14.5B$15.5B$15.5B
Less: current maturities$1.3B$1.3B$1.3B$31.3M$19.7M$16.8M
Noncontrolling interests in subsidiaries$2.0B$2.0B$2.1B$2.1B$2.2B$2.3B
Prepaid expenses$138.5M$138.2M$143.5M$157.4M$149.3M$209.1M