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    CWT
    Earnings call· Jun 2026(Q2 FY26)

    CALIFORNIA WATER SERVICE GROUP Q2 FY26 earnings call CWT

    Jul 30, 2026 Source

    Executive summary

    California Water Service Group Q2 FY26 — Strong Earnings Driven by GRC Decision and Capital Investment

    California Water Service Group reported robust Q2 FY26 results, primarily benefiting from the approved 2024 California General Rate Case decision and the retroactive recognition of associated revenue. The company maintained a strong pace of capital investment, particularly for PFAS treatment, and advanced key regulatory settlements and the Nexus acquisition. Management emphasized its commitment to balancing necessary infrastructure investment with customer affordability amidst a complex economic environment.

    Highlights

    5
    • Net income increased to $0.93 per diluted share in Q2 FY26, up from $0.71 in Q2 FY25.

    • Revenue grew to $308.6 million in Q2 FY26, compared to $265 million in Q2 FY25.

    • Record capital investment of $147 million in Q2 FY26, representing a 23% year-over-year increase.

    • The California GRC approved nearly $1.7 billion in capital investments for 2024-2027, including $1.45 billion in pre-approved capital.

    • Washington rate case settled for $4.12 million with a 10.18% ROE, closely aligning with the company's ask.

    Concerns

    3
    • Higher per unit water supply costs of $6.3 million partially offset earnings drivers in Q2 FY26.

    • Deferred WRAM-related expenses of $7.9 million partially offset earnings drivers in Q2 FY26.

    • Higher income taxes of $7 million were incurred due to increased income and an elevated effective tax rate.

    Guidance & targets

    5
    CategoryTargetConfidence
    Rate Base
    $3.5 billion
    high materiality
    High
    Capital Investment CAGR
    10%
    medium materiality
    High
    Nexus Acquisition Closing
    Before year-end
    high materiality
    High
    Financing for H2 FY26
    Primarily tied to growth
    low materiality
    Medium
    Line of Credit Paydown
    Pay down line of credit
    low materiality
    Medium

    Operational metrics

    31
    Net Income
    $56.5Mvs $42.2M in Q2 FY25
    Q2 FY26

    Net income for the second quarter.

    Diluted EPS
    $0.93vs $0.71 in Q2 FY25
    Q2 FY26

    Diluted earnings per share for the second quarter.

    Revenue
    $308.6Mvs $265M in Q2 FY25
    Q2 FY26

    Total revenue for the second quarter.

    IRMA Revenue
    $15.3M
    Q2 FY26

    IRMA revenue related to the delayed 2024 California GRC, including a portion for Q1.

    Revenue from Rate Changes and Regulatory Mechanisms
    $15M
    Q2 FY26

    Revenue increase due to rate changes and regulatory mechanisms.

    Deferred WRAM Revenue
    $9.3M
    Q2 FY26

    Remaining deferred WRAM revenue recognized in Q2 FY26.

    Higher Per Unit Water Supply Costs
    $6.3M
    Q2 FY26

    Increase in water supply costs, partially offsetting earnings.

    Deferred WRAM-Related Expenses
    $7.9M
    Q2 FY26

    Expenses related to deferred WRAM revenue, partially offsetting earnings.

    Higher Income Taxes
    $7M
    Q2 FY26

    Increase in income taxes due to higher income and effective tax rate.

    EPS Contribution from Customer Rate Changes
    $0.20
    Q2 FY26

    Contribution to diluted EPS from customer rate changes.

    EPS Contribution from IRMA
    $0.15
    Q2 FY26

    Contribution to diluted EPS from IRMA revenue.

    EPS Contribution from Deferred WRAM Revenue
    $0.11
    Q2 FY26

    Contribution to diluted EPS from deferred WRAM revenue.

    EPS Offset from Water Production Costs
    $0.08
    Q2 FY26

    Offset to diluted EPS from higher water production costs.

    EPS Offset from Deferred WRAM-Related Expenses
    $0.10
    Q2 FY26

    Offset to diluted EPS from deferred WRAM-related expenses.

    Net Income
    $60.5Mvs $55.5M in YTD FY25
    YTD FY26

    Net income year-to-date.

    Diluted EPS
    $1.01vs $0.93 in YTD FY25
    YTD FY26

    Diluted earnings per share year-to-date.

    Revenue
    $523.2Mvs $468.9M in YTD FY25
    YTD FY26

    Total revenue year-to-date.

    EPS Contribution from Customer Rate Changes
    $0.30
    YTD FY26

    Contribution to diluted EPS from customer rate changes year-to-date.

    EPS Contribution from IRMA
    $0.20
    YTD FY26

    Contribution to diluted EPS from IRMA revenue year-to-date.

    EPS Contribution from Deferred WRAM Revenue
    $0.11
    YTD FY26

    Contribution to diluted EPS from deferred WRAM revenue year-to-date.

    EPS Offset from Water Production Costs
    $0.19
    YTD FY26

    Offset to diluted EPS from higher water production costs year-to-date.

    EPS Offset from Deferred WRAM-Related Expenses
    $0.10
    YTD FY26

    Offset to diluted EPS from deferred WRAM-related expenses year-to-date.

    Unrestricted Cash
    $43.4M
    as of June 30, 2026

    Unrestricted cash balance at quarter-end.

    Restricted Cash
    $45.7M
    as of June 30, 2026

    Restricted cash balance, earmarked for a project in Texas.

    Available on Bank Lines of Credit
    $395M
    as of June 30, 2026

    Available capacity on bank lines of credit.

    Credit Facilities Total
    $600M
    Ongoing

    Total credit facilities, with expansion option.

    ATM Stock Program Shelf Registration
    $350M
    renewed May 2025

    Amount available under the At-The-Market stock program.

    Net Recognition of WRAM Deferred Revenue
    $1.2M
    Q2 FY26

    Net impact of WRAM deferred revenue recognition, after accounting for associated costs.

    Economists Calling for Interest Rate Increase
    38%
    as of July 29, 2026

    Percentage of economists forecasting an interest rate increase.

    Economists Calling for Flat or Down Interest Rates
    62%
    as of July 29, 2026

    Percentage of economists forecasting flat or decreasing interest rates.

    New Wastewater System Connections
    200
    Q2 FY26

    Additional connections to wastewater systems in the South Austin market.

    Industry KPIs

    5
    MetricValueDetails
    Adjusted operating EPS$0.93USD/share
    Dividend per share growth$0.3350USD/share
    Regulatory rate base growth12%%
    Equity hybrid financing atm issuance$88MUSD
    CAPEX multi year capital investment plan$147MUSD

    Deals & partnerships

    2
    NexusAcquisition of water utility assets in Oregon and Nevada

    Integration planning is moving well; Nevada decision expected first due to statutory timeline, Oregon has no statutory timeline.

    BVRT joint venture partnerBuyout of remaining partnership interest in BVRT

    Change of control application deemed 'complete' by the commission in Texas, awaiting final approval.

    Capital programs

    2
    California GRC Capital Investment Planunderway$1.7B
    Start: 2024

    Benefit: Infrastructure investment

    Approved capital investment plan for 2024-2027, including $1.45 billion in pre-approved capital and $229 million in advice letter projects.

    PFAS Treatment Programsunderway$155M net
    Spent to date: $30M YTD
    Funding: $60M from polluters/grants

    Benefit: Water quality improvement

    Estimated net budget for PFAS treatment, with ongoing efforts to secure recoveries from polluters and grants. $30 million spent year-to-date.

    Risks & headwinds

    6
    Higher per unit water supply costsQ2 FY26

    $6.3 million in Q2 FY26

    Deferred WRAM-related expensesQ2 FY26

    $7.9 million in Q2 FY26

    Higher income taxesQ2 FY26

    $7 million in Q2 FY26

    Macroeconomic instability and interest rate volatilityShort-term (next 6 months)

    38% of economists calling for increase, 62% for flat/down (as of July 29, 2026)

    Mitigation: California's cost of capital adjustment mechanism; opportunity to recast average cost of debt in future proceedings.

    Wildfire season and insurance procurement challengesOngoing

    Not quantified

    Mitigation: Commission authorized a liability balancing account for insurance in California.

    Affordability pushback on utility ratesOngoing

    Not quantified for water, but observed in electricity sector

    Mitigation: Maintaining rates below EPA's 2% threshold, passing California's affordability test, utilizing rate support and low-income assistance funds, differentiating water from electricity costs.

    What to watch in Q3 FY26

    5

    Washington Rate Case Approval

    Q3 FY26
    CurrentSettlement reached, filed with commission
    TargetCommission approval and revenue recognition

    Why it matters

    Final approval will enable revenue recognition and contribute to earnings.

    With the all-party settlement, it's been filed and it has not been approved yet by the commission, but we expect it to get approved here sometime in the third quarter, and we'll start recognizing that revenue from Washington in the third quarter.

    Q&A highlights

    3

    How do concerns about utility affordability and pushback on rate increases, particularly seen in other parts of the country, impact California Water Service Group's strategy or thinking?

    Marty Kropelnicki stated that affordability has always been a priority. The company's water bills are below EPA's 2% affordability threshold and passed California's affordability test. They use rate support and low-income assistance funds. He noted that pushback is more common for electricity rates, and the company has successfully navigated rate cases with strong ROEs (10.27% in CA, 10.18% in WA) without major interveners, attributing this to careful preparation and focus on infrastructure investment.

    We've been able to do this 10% kind of growth rate on CapEx, which is growing rate base. and we've been able to do it and be successful at getting rate recovery and again, not trip these affordability things that are popping up.

    asked by Davis Sunderland · answered by Martin Kropelnicki

    3 min read7 chapters

    Detailed Narrative

    01

    California GRC Outcome and Regulatory Mechanisms

    The approved 2024 California General Rate Case (GRC) mandates significant infrastructure investment from 2024 to 2027, with $1.45 billion in pre-approved capital and an additional $229 million for advice letter projects, totaling nearly $1.7 billion. The commission affirmed the Monterey-style WRAM and approved several balancing accounts, including pension, healthcare, conservation, and incremental water production costs. Notably, a new sales adjustment mechanism was authorized to smooth revenue fluctuations, and a liability balancing account for insurance was introduced, which is beneficial given the wildfire season. Revenue recognition from this GRC commenced on July 1.

    02

    Washington Rate Case Settlement and Approval

    A full all-party settlement was reached in the Washington Water general rate case. The company initially requested $4.29 million in increases and a 10.2% Return on Equity (ROE). The settlement approved $4.12 million and a 10.18% ROE, which management deemed very close to their original ask. While the settlement has been filed, it awaits final commission approval, expected sometime in Q3 FY26, after which revenue recognition will begin.

    03

    Strategic Acquisitions and Integration Progress

    Integration planning for the Nexus acquisition, which includes assets in Oregon and Nevada, is progressing smoothly, with a target to close the deal before the end of the year. In Texas, the application to buy out the remaining BVRT joint venture partnership has been deemed 'complete' by the commission, signaling it is ready for approval. Additionally, a consolidated rate case in Texas has been settled, and the team connected 200 new wastewater system connections in the South Austin market during the quarter.

    04

    PFAS Investment and Cost Recovery Efforts

    The company has budgeted an estimated net $155 million for PFAS treatment programs, with approximately $60 million anticipated to be recovered from polluters and grants. Management highlighted ongoing efforts by their legal team to secure additional recoveries, which may cause the net PFAS investment figures to fluctuate. Year-to-date, $30 million has been spent on the PFAS program, demonstrating continued progress on this critical infrastructure initiative.

    05

    Affordability and Regulatory Landscape

    Management addressed concerns about utility affordability, noting that California Water Service Group's rates are below the EPA's 2% affordability threshold in all districts and passed California's affordability test. They utilize rate support and low-income assistance funds to manage costs for customers. While acknowledging pushback on electricity rates in other regions, the company differentiates water costs and maintains strong relationships with regulators, who have supported necessary capital investments for infrastructure readiness.

    06

    Interest Rate Environment and Cost of Capital Management

    The company discussed the current macroeconomic instability and its potential impact on interest rates. They highlighted California's cost of capital adjustment mechanism, which allows for ROE adjustments if the Moody's AA utility bond index changes by more than 50 basis points. This mechanism, along with the ability to recast the average cost of debt during future cost of capital proceedings, helps protect stockholders and ensures recovery of financing costs for their capital-intensive operations.

    07

    Leadership Appointments and Company Milestones

    Greg Shimansky was appointed Vice President of Rates, bringing extensive experience from San Diego Gas & Electric and American Water. Tammy Johnson was promoted to Vice President of Operations for California, recognized for her 40 years of experience, including starting as a field worker and achieving the highest operating license in California. The company is also celebrating its 100-year anniversary with regional events, customer engagement, and recent awards for sustainability and workplace culture, culminating in ringing the NYSE bell on November 30.

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