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Artesian Resources ARTNA Allowance for equity funds used during construction

Allowance for equity funds used during construction at other companies

Middlesex Water Company logo
Middlesex Water CompanyMSEX
$384K+76.1%

Other financials

Income statement

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Revenue$27.8M+7.3%
Operating income$6.3M+13.2%
Net income$5.9M+9.2%
EPS (diluted)$0.57+7.5%

Balance sheet

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Cash & equivalents$4.3M+14.8%
Total debt$183.9M+4.3%
Total equity$252.8M+4.6%
Total assets$866.9M+7.2%

Cash flow

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Operating cash flow$8.6M-21.2%
CapEx$13.1M+26.4%
Free cash flow-$4.5M-904%

Valuation

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Market cap$342.67M0.0%
Enterprise value$522.27M+1.4%
P/E14.7×-1.3×
P/S-0.1×

Profitability

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Operating margin24.8%+0.1pp
Net margin20.3%+0.7pp
FCF margin-20.5%+103pp

Returns & leverage

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Return on equity9.4%+0.4pp
Debt / equity0.7×0.0×
Current ratio0.0×

Where this comes from

Reported directly by Artesian Resources in its filing.

Tagged under the XBRL concept us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity.

The official record: Artesian Resources’s 10-Q, filed May 8, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Artesian Resources's allowance for equity funds used during construction?
Artesian Resources (ARTNA) reported allowance for equity funds used during construction of $349K in Q1 2026.
How has Artesian Resources's allowance for equity funds used during construction changed year-over-year?
Artesian Resources's allowance for equity funds used during construction decreased by 8.9% year-over-year, from $383K to $349K.
What is the long-term trend for Artesian Resources's allowance for equity funds used during construction?
Over 4 years (2021 to 2025), Artesian Resources's allowance for equity funds used during construction has grown at a 31.1% compound annual growth rate (CAGR), from $556K to $1.64M.
What does allowance for equity funds used during construction mean?
The non-cash component of utility accounting that represents the cost of equity capital used to finance construction projects before they are placed into service. It allows utilities to capitalize financing costs, which are later recovered through rate base adjustments.