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    HE
    Earnings call· Jun 2026(Q2 FY26)

    HAWAIIAN ELECTRIC INDUSTRIES Q2 FY26 earnings call HE

    Aug 7, 2026 Source

    Executive summary

    Hawaiian Electric Industries Q2 FY26 — Strategic Progress on Wildfire Mitigation, Rate Rebasing, and Grid Modernization

    Hawaiian Electric Industries is navigating a transitional year, marked by significant progress in wildfire mitigation and regulatory processes, including the approval of its Wildfire Mitigation Plan and the advancement of its rate rebasing request. The company is focused on grid modernization and affordability, evidenced by large-scale competitive procurements for renewable energy and plans to securitize WMP costs. Despite positive credit rating upgrades, the quarter saw a decline in core net income driven by higher operating expenses and interest costs, which the company aims to address through rate rebasing and internal efficiencies.

    Highlights

    5
    • S&P upgraded HEI and Hawaiian Electric 1 notch to BB- in July, following Moody's 1 notch upgrade in April, recognizing progress in wildfire risk reduction.

    • PUC approved recovery of approximately $350 million of Wildfire Mitigation Plan (WMP) spending, with plans to finance through securitization for lower customer cost.

    • Commission accepted the proposed rate rebasing methodology and tentative procedural schedule, with stakeholder support for the $170 million proposed base rate increase.

    • Launched one of the largest competitive procurements for generation resources in state history, seeking nearly 1,650 GWh of variable renewable energy, 465 MW of grid-forming resources, and 111 MW of firm capacity.

    • Total liquidity stands at approximately $1.3 billion, with no meaningful increase in bad debt expense or write-offs.

    Concerns

    5
    • Consolidated core net income and EPS decreased to $22.5 million and $0.13, respectively, in Q2 FY26, down from $35.4 million and $0.20 in Q2 FY25.

    • Utility core net income decreased to $32.6 million from $42.5 million in the prior year, primarily due to higher interest expense and O&M expenses.

    • Higher O&M expenses are expected for the full year, driven by increased vegetation management, generation overhaul, inspection costs, and labor/benefit costs in an inflationary environment.

    • Expect to realize the maximum penalty under the fuel cost risk-sharing mechanism and accrue a loss from PIMs and SSMs for the full year 2026.

    • Holding company core net loss increased to $10.1 million from $7.1 million in Q2 FY25, primarily due to lower interest income following the first settlement payment.

    Guidance & targets

    13
    CategoryTargetConfidence
    Wildfire Mitigation Plan (WMP) spending recovery
    Approximately $350 million
    high materiality
    High
    Base Rate Increase (Phase 1)
    $125 million
    high materiality
    High
    Total Proposed Base Rate Increase
    $170 million
    high materiality
    High
    Variable Renewable Energy Procurement (IGP RFP)
    Nearly 1,650 gigawatt hours
    high materiality
    High
    Grid Forming Resources Procurement (IGP RFP)
    465 megawatts
    high materiality
    High
    Firm Generating Capacity Procurement (IGP RFP)
    111 megawatts
    high materiality
    High
    RFP for All Fuels
    Launch by end of 2026
    medium materiality
    High
    Additional Firm Generation RFP (Oahu)
    Up to 500 megawatts
    medium materiality
    Medium
    Private Rooftop Solar Target
    Roughly 1.2 gigawatts
    medium materiality
    High
    Full Year O&M Expenses
    Higher
    high materiality
    High
    Fuel Cost Risk-Sharing Mechanism (SCRS)
    Maximum penalty
    medium materiality
    High
    PIMs and SSMs Rewards
    Accrue a loss
    medium materiality
    High
    Capital Expenditure (CapEx)
    Largely unchanged
    high materiality
    High

    Operational metrics

    23
    Net income
    $123.2 million
    Q2 FY26

    Includes impacts of noncash accounting adjustment to Maui wildfire settlement liability.

    EPS (GAAP)
    $0.71
    Q2 FY26

    Includes impacts of noncash accounting adjustment to Maui wildfire settlement liability.

    Maui wildfire settlement liability adjustment (noncash)
    $153.9 million
    Q2 FY26

    Reduction in expenses due to remeasurement of remaining liability to present value, from $1.44 billion to $1.3 billion, as it became a contractual liability.

    Insurance recoveries (Maui wildfire)
    $8.5 million
    Q2 FY26

    Related to Maui wildfire tort liability.

    Core net income
    $22.5 millionDown from $35.4 million (Q2 FY25)
    Q2 FY26

    Excludes Maui wildfire settlement-related impacts and losses from Pacific Current asset sales.

    Core EPS
    $0.13Down from $0.20 (Q2 FY25)
    Q2 FY26

    Excludes Maui wildfire settlement-related impacts and losses from Pacific Current asset sales.

    Utility core net income
    $32.6 millionCompared to $42.5 million (Q2 FY25)
    Q2 FY26

    Decrease primarily reflects higher interest expense and higher O&M expenses.

    Holding company core net loss
    $10.1 millionCompared to $7.1 million loss (Q2 FY25)
    Q2 FY26

    Higher loss primarily driven by lower interest income due to lower cash balances following the first settlement payment.

    Total liquidity
    $1.3 billion
    Q2 FY26

    As of the end of Q2 FY26.

    Unrestricted cash on hand
    $52 million
    Q2 FY26
    Unrestricted cash on hand
    $186 million
    Q2 FY26
    Available liquidity (ATM program & credit facility)
    $550 million
    Q2 FY26
    Available liquidity (accounts receivable facility & revolving credit facility)
    $550 million
    Q2 FY26
    Bad debt expense
    LowerLower than prior year
    YTD FY26

    No meaningful increase in bad debt expense or write-offs this year.

    Net write-offs
    Relatively flat
    YTD FY26

    No meaningful increase in bad debt expense or write-offs this year.

    S&P Credit Rating
    BB-Upgraded 1 notch
    July 2026

    Follows Moody's 1 notch upgrade in April. S&P also revised business risk profile to Satisfactory from Fair.

    Moody's Credit Rating
    Upgraded 1 notch
    April 2026
    Deferred wildfire-related expenses
    $28 million
    FY25

    Pretax amount deferred last year; no longer authorized to defer such costs in FY26.

    PIMs and SSMs rewards
    $7.5 million
    FY25

    Also achieved $3.3 million from better heat rate performance in FY25. Expecting to accrue a loss from PIMs and SSMs for FY26.

    Solar plus storage contracts approved (Stage 3 RFP)
    3
    Q2 FY26

    Totaling 166 megawatts of solar and 670-megawatt hours of battery storage.

    Grid investments (connection points)
    $1.3 billion
    Through 2035

    To build or expand connection points between renewable projects.

    Grid investments (distribution upgrades)
    Nearly $60 million
    Over next 10 years

    Required distribution upgrades.

    Grid investments (climate adaptation program)
    $190 million
    Over next 5 years

    For PUC-approved climate adaptation program to harden the grid and implement resilience measures.

    Industry KPIs

    2
    MetricValueDetails
    Regulatory rate base growth$170 millionUSD
    New gas generation builds upgrades111MW

    Orderbook & backlog

    4
    IGP RFP (Variable Renewable Energy)Nearly 1,650 GWhAugust 7, 2026

    One of the largest competitive procurements for generation resources in state history.

    IGP RFP (Grid Forming Resources)465 MWAugust 7, 2026

    One of the largest competitive procurements for generation resources in state history.

    IGP RFP (Firm Generating Capacity)111 MWAugust 7, 2026

    One of the largest competitive procurements for generation resources in state history.

    Stage 3 RFP Solar plus Storage Contracts166 MW solar, 670 MWh battery storageJune 2026

    2 more PPAs approved in June

    Total of 3 contracts approved from Stage 3 RFP.

    Deals & partnerships

    1
    JERAProposal to establish a new regulated generation utility (GenCo) in Hawaii.

    JERA made letter filings to the PUC in July, intending to submit a formal application in Q1 2027. The governor is supportive. HEI's position is that any outcome must be in the best interest of all customers and follow the existing regulatory framework.

    Capital programs

    5
    Wildfire Mitigation Plan (WMP) CapExApproved for recovery$270 million
    Funding: Securitization (planned)

    Benefit: Reduce wildfire risk

    Part of $350 million WMP spending (including $80M O&M). Company plans to request securitization for recovery.

    Grid Investments (Connection Points)Identified investmentsOver $1.3 billion

    Benefit: Build or expand connection points between renewable projects.

    Grid Investments (Distribution Upgrades)Identified investmentsNearly $60 million

    Benefit: Required distribution upgrades.

    Climate Adaptation ProgramPUC-approved$190 million

    Benefit: Harden the grid and implement resilience measures.

    Multi-year Capital Expenditure PlanLargely unchanged
    Start: FY26

    Expected CapEx over the next 3 years (FY26-FY28) remains largely unchanged, with tightened ranges now that WMP is approved for separate recovery.

    Risks & headwinds

    6
    Higher interest expenseQ2 FY26 and full year 2026

    Utility core net income decreased by $9.9 million (from $42.5M to $32.6M) in Q2 FY26, partly due to higher interest expense. Holding company core net loss increased by $3.0 million (from $7.1M to $10.1M) in Q2 FY26, partly due to lower interest income.

    Mitigation: Rate rebasing request intended to address higher costs.

    Higher O&M expensesQ2 FY26 and full year 2026

    Utility core net income decreased by $9.9 million (from $42.5M to $32.6M) in Q2 FY26, partly due to higher O&M expenses. Expected to be "higher" for full year 2026.

    Mitigation: Rate rebasing request, PBR Phase 6 proposals for framework changes, internal efficiency measures (insourcing, process optimization).

    Fuel cost risk-sharing mechanism (SCRS) penaltyFull year 2026

    Expect to realize the "maximum penalty".

    Lower PIMs and SSMs rewardsFull year 2026

    Expecting to accrue a "loss" for full year 2026, compared to $7.5 million rewards in FY25.

    Inflationary environmentCurrent

    Higher labor and benefit costs.

    Mitigation: Rate rebasing request, PBR Phase 6 proposals to address annual ARE increase lagging actual cost increases.

    Maui wildfire settlement liability accretionNext 3 years

    Noncash accretion of interest expense over the next 3 years, reversing the $153.9 million expense reduction.

    Mitigation: Financing plans for remaining settlement payments are unchanged, targeting investment-grade credit metrics.

    What to watch in Q3 FY26

    5

    WMP Securitization Filing and PUC Ruling

    Later this year (Q3/Q4 FY26)
    CurrentPUC granted recovery via EPRM; company plans to request securitization.
    TargetFiling submitted and PUC ruling on eligibility.

    Why it matters

    Securitization offers lower cost recovery for critical wildfire mitigation investments, impacting customer affordability and financial trajectory.

    We plan to request recovery of WMP costs through securitization rather than the EPRM. And we're currently working on an application requesting the commission's issuance of a financing order.

    Q&A highlights

    4

    Clarification on whether the $350 million WMP securitization would be excluded from the capital plan and rate base, and its impact on the rate base growth outlook through 2028.

    Paul Ito confirmed that if securitization is approved, the WMP expenses would not be part of the rate base but recovered through securitization. The company plans to file the application this year, and the commission will rule on eligibility.

    So to the extent that we do get approval to securitize the wildfire mitigation plan expenses, then that would not be part of rate base that would be recovered through the securitization.

    asked by Michael Lonegan · answered by Paul Ito

    3 min read7 chapters

    Detailed Narrative

    01

    Wildfire Mitigation Plan (WMP) and Securitization

    The PUC approved the utility's 3-year WMP in December and granted recovery of approximately $350 million ($270M capital, $80M O&M) through the EPRM. However, the company plans to request recovery via securitization, enabled by new legislation, to implement these investments at the least possible cost to customers. This approach is expected to be filed later this year, with EPRM used only for ineligible costs.

    02

    Rate Rebasing Request

    HEI is in a transitional year, preparing for a rate reset in 2027. The PUC accepted their proposed rate rebasing methodology and a tentative schedule, allowing for a final decision in mid-to-late April 2027. The company resubmitted its request for a total $170 million base rate increase, phased over two years, with $125 million proposed to take effect January 1, 2027, pending an interim decision by December 18, 2026.

    03

    Integrated Grid Plan (IGP) and RFPs

    The annual action plan update to the IGP prioritizes affordability and proposes competitive procurements for renewable generation. The company submitted a final IGP RFP to the PUC, seeking nearly 1,650 GWh of variable renewable energy, 465 MW of grid-forming resources, and 111 MW of firm generating capacity. They also plan to launch an RFP for all fuels by year-end 2026 and requested to issue a new RFP for up to 500 MW of additional firm generation on Oahu, though the PUC requires a demonstration of need first.

    04

    Financial Performance and Maui Wildfire Settlement

    Q2 FY26 net income was $123.2 million or $0.71 per share, significantly impacted by a noncash accounting adjustment to the Maui wildfire settlement liability. The remaining liability was adjusted down by $153.9 million (pretax $136.2 million net of accretion), reducing expenses as it became a contractual liability. Excluding these and other noncore items, consolidated core net income was $22.5 million ($0.13 EPS), down from $35.4 million ($0.20 EPS) in Q2 FY25, primarily due to higher interest and O&M expenses.

    05

    Liquidity and Credit Ratings

    Total consolidated liquidity stands at approximately $1.3 billion, including $52 million unrestricted cash at the holding company and $186 million at the utility, plus available credit facilities. The company maintains its financing plans for the remaining wildfire settlement payments, targeting investment-grade credit metrics. S&P upgraded HEI and Hawaiian Electric one notch to BB- in July, following Moody's upgrade in April, citing progress in wildfire risk reduction and an improved business risk profile.

    06

    O&M and Cost Management

    Higher O&M expenses are expected for the full year 2026, driven by increased vegetation management, generation overhauls, inspection costs, and elevated labor/benefit costs. The company is addressing these through the rate rebasing request, pursuing PBR framework changes in Phase 6 to align recovery with cost increases, and implementing internal efficiency measures such as insourcing work and optimizing processes. They also anticipate a maximum penalty under the fuel cost risk-sharing mechanism and a loss from PIMs and SSMs for the year.

    07

    JERA's Proposal

    JERA has publicly filed its intent with the PUC to submit an application in Q1 2027 to establish itself as a new regulated generation utility in Hawaii. While the governor supports JERA's plans, HEI's position is that any decision must be in the best interest of all customers, and the existing regulatory framework should be followed, with a focus on achieving the state's energy vision for affordability, reliability, and clean energy.

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