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National Fuel Gas NFG Reserve For Gas Replacement — Gas Stored Underground

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Other financials

Income statement

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Revenue$537.5M+1.1%
Gross profit$507.6M+0.7%
Operating income$208.9M-9.3%
Net income$138.6M-7.5%
EPS (diluted)$1.45-11.6%

Balance sheet

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Cash & equivalents$1.2B+3,042%
Total debt$3.6B+46.0%
Total equity$3.9B+31.9%
Total assets$10.5B+23.7%

Cash flow

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Operating cash flow$377.3M-2.9%
CapEx$266.2M+37.9%
Free cash flow$111.0M-43.2%

Valuation

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Market cap$7.66B-2.5%
Enterprise value$10B-2.6%
P/E11.4×
P/S3.1×-0.6×

Profitability

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Gross margin87.7%-2.6pp
Operating margin40.3%
Net margin26.9%
FCF margin7.1%

Returns & leverage

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Return on equity19.6%
Debt / equity0.9×+0.1×
Current ratio3.2×+2.7×

Where this comes from

Reported directly by National Fuel Gas in its filing.

Tagged under the XBRL concept us-gaap:EnergyRelatedInventoryGasStoredUnderground.

The source filing: National Fuel Gas’s 10-Q, filed July 30, 2026.

Filed
Jul 30, 2026, 11:54 AM EDT
Fiscal quarter
Q4 FY2026
Calendar quarter
Q3 2026
Accession
0000070145-26-000033

Gas Stored Underground. In the Utility segment, gas stored underground is carried at lower of cost or net realizable value, on a LIFO method. Gas stored underground normally declines during the first and second quarters of the year as storage quantities are withdrawn and increases in the third and fourth quarters as storage quantities are replenished. In the Utility segment, the current cost of replacing gas withdrawn from storage is recorded in the Consolidated Statements of Income and a reserve for gas replacement is recorded in the Consolidated Balance Sheets under the caption “Other Accruals and Current Liabilities.” Such reserve, which amounted to $19.8 million at June 30, 2026, is reduced to zero by September 30 of each year as the inventory is replenished.

Item 1. Financial Statements (Unaudited)

FAQ

What is National Fuel Gas's reserve for gas replacement — gas stored underground?
National Fuel Gas (NFG) reported reserve for gas replacement — gas stored underground of $0 in Q3 2026.
What is the long-term trend for National Fuel Gas's reserve for gas replacement — gas stored underground?
Over 5 years (2021 to 2026), National Fuel Gas's reserve for gas replacement — gas stored underground has grown at a 16.6% compound annual growth rate (CAGR), from $32.43M to $70M.
What does reserve for gas replacement — gas stored underground mean?
This metric represents the volume of natural gas held in underground storage facilities specifically designated for the utility segment's operational requirements. It serves as a critical inventory buffer to ensure reliable supply during periods of peak demand or supply disruption. Monitoring these levels provides insight into the utility's ability to manage seasonal load volatility and maintain service continuity for its customer base.

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