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Artesian Resources ARTNA Allowance for Funds Used During Construction, Equity

Allowance for Funds Used During Construction, Equity at other companies

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Middlesex Water CompanyMSEX

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 funds used during construction, equity?
Artesian Resources (ARTNA) reported allowance for funds used during construction, equity of $349K in Q1 2026.
How has Artesian Resources's allowance for funds used during construction, equity changed year-over-year?
Artesian Resources's allowance for funds used during construction, equity decreased by 8.9% year-over-year, from $383K to $349K.
What is the long-term trend for Artesian Resources's allowance for funds used during construction, equity?
Over 4 years (2021 to 2025), Artesian Resources's allowance for funds used during construction, equity has grown at a 31.1% compound annual growth rate (CAGR), from $556K to $1.64M.
What does allowance for funds used during construction, equity mean?
This represents the non-cash equity component of the allowance for funds used during construction (AFUDC) for utility infrastructure projects. It reflects the cost of equity capital used to finance construction work in progress before the assets are placed into service. This metric is critical for understanding how utilities capitalize financing costs to their rate base.