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    ATO
    Earnings call· Jun 2026(Q3 FY26)

    ATMOS ENERGY Q3 FY26 earnings call ATO

    Aug 6, 2026 Source

    Executive summary

    Atmos Energy Q3 FY26 — Strong EPS Growth and Reaffirmed Guidance Amidst Capital Investments

    Atmos Energy reported strong Q3 FY26 results, driven by significant capital investments in system safety and reliability, robust customer growth, and favorable regulatory outcomes. While full-year EPS guidance was reaffirmed, the company noted narrowing spreads in its APT segment and slightly higher O&M costs, which are being managed within the existing guidance range. The company continues to focus on customer affordability and strategic infrastructure projects to support growing demand.

    Highlights

    4
    • Year-to-date net income reached $1.2 billion or $7.33 per diluted share, representing a 14.5% increase over the prior year period.

    • The company added nearly 51,000 new customers over the last 12 months, including 12 new industrial customers expected to use 950,000 Mcf/year.

    • Atmos Energy implemented $396 million of annualized operating income increases from regulatory filings since the beginning of the fiscal year.

    • The company maintained a strong equity capitalization of 60% and $4.6 billion in available liquidity as of June 30.

    Concerns

    2
    • APT's through-system spreads have narrowed significantly since June due to additional takeaway capacity coming online sooner than expected.

    • Fiscal '26 O&M, excluding bad debt expense, is trending slightly higher, now expected in the range of $875 million to $885 million.

    Guidance & targets

    5
    CategoryTargetConfidence
    Adjusted EPS
    $8.40 to $8.50
    high materiality
    High
    Capital Expenditures
    $4.2 billion
    high materiality
    High
    O&M (excluding bad debt expense)
    $875 million to $885 million
    medium materiality
    Medium
    Multi-year EPS growth rate
    6% to 8%
    high materiality
    High
    Multi-year O&M increase
    4% per year
    low materiality
    Medium

    Operational metrics

    21
    Net income
    $1.2 billion
    YTD FY26

    Year-to-date fiscal '26 net income.

    Diluted EPS
    $7.3314.5% increase over prior year period
    YTD FY26

    Year-to-date fiscal '26 diluted earnings per share.

    Impact of Texas House Bill 4384
    $132 million
    YTD FY26

    Impact recognized from the implementation of Texas House Bill 4384.

    Rate increases
    $227 million
    YTD FY26

    Total rate increases implemented in both operating segments.

    Operating income increase from customer growth and load
    $41 million
    YTD FY26

    Increase in operating income due to residential and commercial customer growth and increased customer load.

    APT through-system revenues (net of Rider REV)
    $34 million
    YTD FY26

    Increase in APT's through-system revenues, net of Rider REV, reflecting higher spreads.

    APT spreads captured
    $4.66vs $1.77 in prior year period
    YTD FY26

    Average spreads captured by APT, reflecting rising associated gas production, constrained takeaway capacity, and lower demand.

    Consolidated O&M decrease
    $14 million
    YTD FY26

    Consolidated O&M decreased, offset by higher employee compliance/safety spending and higher APT maintenance, and impact of HB 4384 deferrals.

    Annualized operating income increases implemented
    $396 million
    since beginning of FY26

    Total annualized operating income increases implemented from regulatory filings.

    Annualized operating income increases in progress
    $334 million
    in progress

    Amount sought from 7 regulatory filings currently in progress.

    Equity capitalization
    60%
    as of June 30

    Company's equity capitalization ratio.

    Available liquidity
    $4.6 billion
    at quarter end

    Total available liquidity to support operations.

    Net proceeds from forward sale agreements
    $937 million
    at quarter end

    Net proceeds available under existing forward sale agreements, expected to satisfy remaining FY26 and significant portion of FY27 equity needs.

    Total new customer additions
    nearly 51,000
    12 months ending June 30, 2026

    Total new customer additions across service territories.

    Commercial customer additions
    600
    Q3 FY26

    Commercial customer additions during the third fiscal quarter.

    Industrial customer additions
    5
    Q3 FY26

    Industrial customer additions during the third fiscal quarter.

    Industrial customer annual usage (new customers)
    950,000 Mcf per year
    annual

    Anticipated annual usage from the 12 new industrial customers added year-to-date.

    Customer satisfaction ratings
    in excess of 97%
    first 9 months of FY26

    Customer satisfaction ratings achieved by customer support associates and service technicians.

    Customer funding assistance
    $16.2 million
    first 9 months of FY26

    Funding assistance provided by the customer advocacy team.

    Rider REV revenue credits
    $160 million to $165 million
    Nov 1, 2026 - Oct 31, 2027

    Amount APT will submit in its annual Rider REV tariff for LDC customers.

    Total Rider REV savings
    over $300 million
    Nov 2023 - Oct 2027

    Total savings received by LDC customers through the Rider REV mechanism if the current filing is approved.

    Industry KPIs

    6
    MetricValueDetails
    Retail sales growthnearly 51,000customers
    Adjusted operating EPS$7.33USD per diluted share
    Regulatory rate base growth$396 millionUSD
    Equity hybrid financing atm issuance$937 millionUSD
    Large load data center demand pipeline12 new industrial customerscustomers
    CAPEX multi year capital investment plan$4.2 billionUSD

    Capital programs

    4
    Fiscal 2026 Capital Expenditureson track$4.2 billion
    Period spend: $3.1 billion
    Spent to date: $3.1 billion
    Start: FY26

    Benefit: Enhancing safety and reliability of distribution, transmission, and underground storage system

    The company is on track to spend approximately $4.2 billion in capital expenditures for fiscal '26, with over 87% focused on enhancing system safety and reliability. $3.1 billion has been spent year-to-date.

    DFW Metroplex Pipeline Projectsunderway

    Benefit: 29 miles of 36-inch pipeline; connect 2 adjacent compressor stations to Tri-City storage facility; enhance system reliability and capacity for gas transported from Haynesville and Cotton Valley shale plays

    APT is working on two separate projects southeast of the DFW Metroplex to install 29 miles of 36-inch pipeline, enhancing system reliability and capacity for gas from Haynesville and Cotton Valley shale plays.

    Carthage Bilateral Compressor Stationbegan construction

    Benefit: Increase capacity of 36-inch line S2 pipeline

    Construction began on a bilateral compressor station in Carthage, Texas, to increase the capacity of the 36-inch line S2 pipeline.

    WA Loop Project (Final Phase)underway

    Benefit: 15 miles of 36-inch pipe; complete a 92-mile 36-inch pipeline loop to support growth in the northwestern Metroplex

    The final phase of the WA loop project involves installing 15 miles of 36-inch pipe, completing a 92-mile 36-inch pipeline loop to support growth in the northwestern portion of the Metroplex.

    Risks & headwinds

    2
    Narrowing APT through-system spreadsQ4 FY26 and beyond

    Spreads have narrowed significantly since June

    Mitigation: Monitoring market conditions; budgeting benchmark for Rider REV

    Higher O&M spendingFY26

    Fiscal '26 O&M (excluding bad debt) trending slightly higher, now expected in the range of $875 million to $885 million

    Mitigation: Managing within existing guidance range; attributed to ongoing activity, line locates, and compliance/maintenance due to growth

    What to watch in Q4 FY26

    5

    APT through-system spreads

    Next quarter (Q4 FY26 results)
    CurrentNarrowed significantly since June
    TargetStabilization or recovery of spreads

    Why it matters

    APT's through-system business contributed significantly to FY26 earnings, and continued narrowing spreads could impact future profitability.

    Beginning in June, spreads have narrowed significantly now that additional takeaway capacity has come online, some sooner than expected.

    Q&A highlights

    7

    Given strong year-to-date performance, does the company expect to land at the top end of FY26 EPS guidance? How are APT contributions trending with Waha trading and narrowing spreads?

    The company reaffirmed its FY26 EPS guidance of $8.40-$8.50. While Q3 APT performance was in line, spreads have narrowed significantly since June due to new takeaway capacity. They expect to be at the lower end of the previously discussed $0.08-$0.12 range for 2H APT uplift.

    As I also highlighted, we are seeing a significantly narrower spreads beginning in the latter half of the third quarter and continuing that through today as a result of additional takeaway capacity coming online, some of which was coming online sooner than expected.

    asked by Unknown Analyst · answered by Christopher Forsythe

    3 min read6 chapters

    Detailed Narrative

    01

    Strong Financial Performance & Regulatory Outcomes

    Atmos Energy reported year-to-date fiscal '26 net income of $1.2 billion or $7.33 per diluted share, marking a 14.5% increase over the prior year. This performance was bolstered by $396 million in annualized operating income increases from regulatory filings since the fiscal year began, with $260 million of this amount implemented during the third and fourth fiscal quarters. The company currently has 7 filings in progress, seeking an additional $334 million in annualized operating income increases, most of which are expected to be implemented in Q1 FY27.

    02

    Significant Capital Investments in System Safety and Reliability

    The company is on track to invest approximately $4.2 billion in capital expenditures for fiscal '26, with over 87% dedicated to enhancing the safety and reliability of its distribution, transmission, and underground storage systems. Key infrastructure projects include the installation of 29 miles of 36-inch pipeline southeast of the DFW Metroplex to connect compressor stations to the Tri-City storage facility, a new bilateral compressor station in Carthage, Texas, to increase capacity on the S2 pipeline, and the final 15-mile phase of the WA loop project, completing a 92-mile loop in the northwestern Metroplex. All these projects are slated for service by calendar year-end.

    03

    Robust Customer Growth and Economic Development

    Atmos Energy continues to experience steady, diversified customer growth across its service territories, adding nearly 51,000 new customers in the 12 months ending June 30, 2026, with 39,000 of those in Texas. The company also added 600 commercial customers in Q3 and over 2,500 year-to-date, alongside 12 new industrial customers year-to-date. These new industrial customers are projected to use 950,000 Mcf per year, equivalent to 18,000 residential customers, underscoring the critical role of natural gas in regional economic development and Texas's job growth, which outpaced the nation.

    04

    APT Segment Performance and Market Dynamics

    APT's through-system revenues, net of Rider REV, increased by $34 million or $0.16 per share, driven by significantly higher spreads averaging $4.66 in fiscal '26 compared to $1.77 in the prior year. However, spreads have narrowed considerably since June due to additional takeaway capacity coming online sooner than anticipated. The company expects to reflect a benchmark of $107 million from APT's through-system business in its base plan going forward, consistent with past experience.

    05

    Customer Affordability and Support Initiatives

    Atmos Energy remains committed to customer affordability, noting that its bills are among the lowest compared to electricity on an energy-equivalent basis, representing only 1% to 1.2% of a typical household's wallet share. Customer satisfaction ratings exceeded 97% for the first nine months of the fiscal year. Additionally, the customer advocacy team assisted nearly 49,000 customers in receiving approximately $16.2 million in funding assistance during the same period, demonstrating a strong focus on community support.

    06

    Equity and Liquidity Management

    The company ended the quarter with a robust equity capitalization of 60% and $4.6 billion in available liquidity, with no short-term debt outstanding. This liquidity includes approximately $937 million in net proceeds available under existing forward sale agreements, which are expected to cover the remainder of fiscal '26 equity needs and a significant portion of anticipated fiscal '27 equity requirements, ensuring financial flexibility for ongoing investments.

    AI-generated summary of the company’s earnings call. Not investment advice.