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Atmos Energy ATO Regulatory liabilities

Regulatory liabilities at other companies

OGS
ONE GASOGS
$457.84M-12.2%

Other financials

Income statement

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Revenue$879.1M+4.8%
Gross profit$1.2B+14.5%
Operating income$320.4M+27.1%
Net income$242.7M+30.2%
EPS (diluted)$1.43+23.3%

Balance sheet

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Cash & equivalents$525.8M-26.3%
Total debt$10.9B+20.9%
Total equity$15.3B+14.0%
Total assets$31.6B+14.0%

Cash flow

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Operating cash flow$639.9M+28.9%
CapEx$1.0B+19.9%
Free cash flow-$399.4M-7.8%

Valuation

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Market cap$29.06B+16.5%
Enterprise value$39.47B+18.6%
P/E20.7×-0.8×
P/S5.9×+0.5×

Profitability

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Gross margin75.1%+15.5pp
Operating margin37%+4.0pp
Net margin28.5%+3.5pp
FCF margin-41.1%+17.8pp

Returns & leverage

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Return on equity9.8%+0.7pp
Debt / equity0.7×0.0×
Current ratio0.8×-0.6×

Where this comes from

Reported directly by Atmos Energy in its filing.

Tagged under the XBRL concept us-gaap:RegulatoryLiabilities.

The source filing: Atmos Energy’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 4:54 PM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q2 2026
Accession
0000731802-26-000102
Line itemJune 30,2026September 30,2025
Regulatory liabilities:
Regulatory excess deferred taxes (2)$134,694$190,274
Regulatory cost of removal obligation645,942641,019
Deferred gas costs6,8446,879
APT annual adjustment mechanism182,54699,393
Pension and postretirement benefit costs289,505291,351
Other34,54240,732
$1,294,073$1,269,648

Item 1. Financial Statements

FAQ

What is Atmos Energy's regulatory liabilities?
Atmos Energy (ATO) reported regulatory liabilities of $1.29B in Q2 2026.
How has Atmos Energy's regulatory liabilities changed year-over-year?
Atmos Energy's regulatory liabilities increased by 6.2% year-over-year, from $1.22B to $1.29B.
What is the long-term trend for Atmos Energy's regulatory liabilities?
Over 4 years (2021 to 2025), Atmos Energy's regulatory liabilities has grown at a -2.8% compound annual growth rate (CAGR), from $1.42B to $1.27B.
What does regulatory liabilities mean?
Regulatory liabilities

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