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ONE GAS OGS Public Utilities, Amount of Allowance for Earnings on Equity Capitalized for Rate Making Purposes

Public Utilities, Amount of Allowance for Earnings on Equity Capitalized for Rate Making Purposes at other companies

OGS
ONE GASOGS
$24.2M+39.1%
American Electric Power logo
American Electric PowerAEP
$70M+22.8%
Essential Utilities logo
Essential UtilitiesWTRG
1,827,800,000%+434,000,000pp
Duke Energy logo
Duke EnergyDUK
$77M+26.2%
Xcel Energy logo
Xcel EnergyXEL
$92M+91.7%
Essential Utilities logo
Essential UtilitiesWTRG
$5.76M-1.2%

Other financials

Income statement

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Revenue$644.5M+42.5%
Gross profit$279.7M+8.3%
Operating income$189.6M+5.0%
Net income$128.7M+7.7%
EPS (diluted)$2.04+3.0%

Balance sheet

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Cash & equivalents$23.0M-18.4%
Total debt$2.4B+11.5%
Total equity$3.5B+10.7%
Total assets$8.8B+6.0%

Cash flow

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Operating cash flow$176.3M-36.5%
CapEx$156.5M-6.0%
Free cash flow$19.8M-82.2%

Valuation

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Market cap$4.82B+19.3%
Enterprise value$7.24B+16.9%
P/E17.6×+1.0×
P/S1.9×-0.8×

Profitability

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Gross margin43.4%-13.7pp
Operating margin13.6%-3.6pp
Net margin8.6%-2.8pp
FCF margin42.8%+24.8pp

Returns & leverage

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Return on equity8.2%+0.1pp
Debt / equity0.7×0.0×
Current ratio0.6×0.0×

Where this comes from

Reported directly by ONE GAS in its filing.

Tagged under the XBRL concept us-gaap:PublicUtilitiesAmountOfAllowanceForEarningsOnEquityCapitalizedForRateMakingPurposes.

The official record: ONE GAS’s 10-K, filed February 19, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is ONE GAS's public utilities, amount of allowance for earnings on equity capitalized for rate making purposes?
ONE GAS (OGS) reported public utilities, amount of allowance for earnings on equity capitalized for rate making purposes of $24.2M in Q4 2025.
What does public utilities, amount of allowance for earnings on equity capitalized for rate making purposes mean?
This represents the Allowance for Funds Used During Construction (AFUDC) related to equity, which is capitalized as part of the cost of utility plant assets. It reflects the non-cash earnings recognized during the construction phase of regulated infrastructure projects. This metric is essential for understanding the quality of earnings and the recovery of capital costs through rate-making processes.