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    SWX
    Earnings call· Jun 2026(Q2 FY26)

    Southwest Gas Holdings Q2 FY26 earnings call SWX

    Aug 5, 2026 Source

    Executive summary

    Southwest Gas Holdings Q2 FY26 — Strong Regulatory Progress and Great Basin Expansion

    Southwest Gas Holdings delivered a strong second quarter, driven by effective regulatory strategy and significant progress on the Great Basin 2028 Expansion Project. The company reaffirmed its 2026 and long-term guidance, supported by a robust balance sheet and strategic capital investments across its jurisdictions. Management highlighted multiple credible pathways to achieve objectives, despite ongoing regulatory proceedings and a dynamic economic environment.

    Highlights

    5
    • Adjusted EPS from continuing operations increased to $0.45 in Q2 2026 from $0.37 in Q2 2025.

    • HoldCo earnings improved significantly due to an $8.6 million reduction in interest expense.

    • Received commission approval for Nevada Triennial Resource Plan, including prudency predeterminations for $186 million of capital investment.

    • Great Basin 2028 Expansion Project increased contracted demand to approximately 1 Bcf per day and revised capital estimate to $2.3 billion, with $270 million to $300 million of incremental annual margin.

    • Ended the quarter with approximately $270 million of cash and nearly $1 billion of available liquidity.

    Concerns

    1
    • Utility earnings were slightly lower, driven by a $9.4 million decline in other income, primarily from lower interest income and pension components.

    Guidance & targets

    7
    CategoryTargetConfidence
    Adjusted EPS from continuing operations
    Reaffirmed
    high materiality
    High
    Long-term guidance ranges
    Reaffirmed
    high materiality
    High
    Great Basin 2028 Expansion Project capital investment
    Approximately $2.3 billion
    high materiality
    High
    Great Basin 2028 Expansion Project incremental annual margin
    $270 million to $300 million
    high materiality
    High
    Rate base CAGR
    9.5% to 11.5%
    high materiality
    High
    Capital expenditures
    Approximately $1.25 billion
    high materiality
    High
    O&M expense per customer
    Maintaining flat
    medium materiality
    High

    Segment performance

    2
    SegmentRevenueYoYQoQMargin
    Utility
    Slightly lower earnings primarily driven by lower other income, which was expected in the plan. Operating margin increased by $12.7 million, driven by $6.7 million from rate relief and $1.4 million from customer growth.
    Slightly lower earnings
    HoldCo
    Earnings improved significantly due to the repayment of all outstanding parent-level debt, reducing interest expense by approximately $8.6 million compared to the prior year. Also benefited from higher interest income on elevated cash balances.
    Improved significantly

    Operational metrics

    20
    Adjusted net income
    $12.7 million increaseYoY increase
    Q2 2026 vs Q2 2025

    Operating margin increased, driven by rate relief, customer growth, and net recovery-related items.

    Interest expense reduction
    $8.6 millionYoY reduction
    Q2 2026 vs Q2 2025

    Result of repayment of all outstanding parent-level debt.

    Other income decline
    $9.4 millionYoY decline
    Q2 2026 vs Q2 2025

    Largely expected decline in other income at the utility.

    O&M expense
    $3.7 million declineYoY decline
    Q2 2026 vs Q2 2025

    Demonstrates disciplined cost management.

    Depreciation and amortization increase
    $8.7 millionYoY increase
    Q2 2026 vs Q2 2025

    Reflecting increased gas plant in service and higher regulatory amortization expenses.

    Cash balance
    $270 million
    Q2 2026 end

    Part of strong balance sheet and substantial liquidity.

    Available liquidity
    Nearly $1 billion
    Q2 2026 end

    Part of strong balance sheet and substantial liquidity.

    Net debt
    $3.4 billion
    Q2 2026 end

    Consolidated net debt, reflecting balance sheet strength.

    Utility level debt issuance
    $400 million
    Remainder of 2026

    Anticipated bond issuance to fund growth.

    Nevada capital investment prudency predeterminations
    $186 million
    Long-term

    Approved as part of the Nevada Triennial Resource Plan, supporting long-term infrastructure planning.

    Arizona system integrity mechanism surcharge
    $50 million
    Ongoing

    Implemented for capital that supports timely recovery of qualifying investments.

    California incremental annual revenue
    $40 million
    Annual

    Provided by the Commission's recent decision, excluding cost of capital.

    California incremental net income
    $9.7 million
    Q2 2026

    Recognized in Q2, tied to margin deferred in a memorandum account since Q1.

    Nevada requested annual revenue increase
    $74 million
    Annual

    Updated request in the general rate case, incorporating post-test year plan adjustments.

    Nevada average revenue increase recommended by parties
    Just under $40 million52% of request
    Annual

    Based on intervenor testimony in the general rate case.

    Nevada proposed return on equity
    9.3%
    Ongoing

    Converged upon by parties in intervenor testimony.

    Nevada proposed equity layers
    50% to 51.35%
    Ongoing

    Proposed by parties in intervenor testimony.

    Great Basin 2028 Expansion Project additional capacity interest
    1.8 Bcf
    2029 through 2035

    Total additional capacity interest beyond the 2028 expansion.

    Great Basin 2028 Expansion Project pipeline design
    48-inch
    Ongoing

    Design enhancement to accommodate strong market demand and future growth through compression.

    Great Basin 2028 Expansion Project additional CapEx not incorporated
    $600 million
    Future

    Additional expected CapEx related to the 2028 expansion not yet incorporated into current long-term outlook.

    Industry KPIs

    6
    MetricValueDetails
    Adjusted operating EPS$0.45USD
    New gas generation capacity48-inch pipelinediameter
    Regulatory rate base growth9.5% to 11.5%%
    Equity hybrid financing atm issuanceNo equity issuances
    Large load data center demand pipeline1.8 Bcfper day
    CAPEX multi year capital investment plan$1.25 billionUSD

    Orderbook & backlog

    2
    Great Basin 2028 Expansion Project contracted demandApproximately 1 Bcf per dayQ2 2026

    Achieved through additional binding precedent agreements following most recent open season.

    Great Basin additional capacity expressions of interest1.8 BcfQ2 2026

    Across the region for the 2029 through 2035 timeframe; company is working to convert these into binding precedent agreements.

    Deals & partnerships

    1
    Multiple counterpartiesBinding precedent agreements for natural gas transportation capacity

    Executed additional binding precedent agreements following the most recent open season for the Great Basin 2028 Expansion Project.

    Capital programs

    3
    Nevada Triennial Resource Planapproved$186 million

    Benefit: Long-term natural gas infrastructure planning, meeting customer growth and reliability needs

    Received commission approval, including prudency predeterminations for capital investment.

    Great Basin 2028 Expansion ProjectunderwayApproximately $2.3 billion

    Benefit: Up to 1 Bcf per day incremental transportation capacity beyond currently contracted demand

    Revised design to 48-inch pipeline due to strong market demand, increasing capital estimate. FERC CPCN filing targeted before end of 2026.

    5-year capital programunderway
    Period spend: Approximately $1.25 billion (FY26)

    Benefit: Nearly double system-wide rate base from today by end of 2030

    Significant investments focused on safety, reliability, and system growth. Supports a rate base CAGR of 9.5% to 11.5% through 2030.

    Risks & headwinds

    2
    Regulatory outcomesOngoing

    Nevada intervenor testimony recommends average revenue increase just under $40 million, or about 52% of the company's $74 million request.

    Mitigation: Regulatory strategy doesn't depend on any single outcome, with active proceedings across all jurisdictions and focus on collaborative settlement discussions.

    Interest rate environmentOngoing

    Prolonged higher interest rate environment

    Mitigation: Customer growth remains resilient despite the environment; strong balance sheet and lower HoldCo interest expense provide flexibility.

    What to watch in Q3 FY26

    5

    California cost of capital decision

    Later this month
    CurrentPending
    TargetFinal decision expected

    Why it matters

    This decision will finalize the revenue increase from the California rate case and impact utility earnings.

    A final decision on the remaining cost of capital component is currently expected later this month.

    Q&A highlights

    7

    Does the company still see incremental capacity bids post-2030, and will the 1.5 Bcf highlighted before be handled through compression, or are other changes expected?

    Management confirmed expressions of interest for up to 1.8 Bcf additional capacity through 2029-2035. They are comfortable accommodating future demand through compression, given the underlying design of the pipe, as binding agreements materialize.

    Yes. So as we mentioned, we've had expressions of interest up to 1.8 additional Bcf through that time period 2029 through 2035. And so we'll continue to work with those expressions of interest. And as those become binding agreements, that will help us get greater clarity around kind of what potential cost there might be, what compression needs there are. But we feel comfortable given the underlying design of the pipe that we can accommodate that future demand through compression.

    asked by Constantine Lednev · answered by Justin Brown

    2 min read5 chapters

    Detailed Narrative

    01

    Regulatory Strategy and Rate Case Progress

    Southwest Gas is actively progressing rate cases across all three jurisdictions (California, Nevada, Arizona) to ensure timely recovery of investments. In California, the Commission's decision provided approximately $40 million of incremental annual revenue, with a final decision on cost of capital expected later this month. Nevada's general rate case is progressing towards an October 2026 effective date, with intervenor testimony recommending a 9.3% ROE and average revenue increase of just under $40 million. Arizona's general rate case is on track for an April 2027 effective date, with intervenor testimony anticipated in late September.

    02

    Great Basin 2028 Expansion Project Enhancements

    The Great Basin 2028 Expansion Project achieved significant milestones, securing additional binding precedent agreements to bring total contracted demand to approximately 1 Bcf per day. Due to strong market demand, the project design was revised to a 48-inch pipeline, increasing the estimated capital investment to $2.3 billion and projected incremental annual margin to $270 million to $300 million. The company plans to incorporate these updates into its long-term capital expenditures and earnings guidance in February 2027, with a FERC CPCN filing targeted before year-end 2026 and an in-service date in Q4 2028.

    03

    Financial Performance and Balance Sheet Strength

    Adjusted EPS from continuing operations rose to $0.45 in Q2 2026, up from $0.37 in Q2 2025, driven by strong HoldCo performance and reduced interest expense. The company reported a 12-month ended return on equity of 8.1% (8% adjusted), aiming to close the gap to its 9.89% authorized return. Southwest Gas maintains a strong financial position with $270 million in cash and nearly $1 billion in available liquidity, alongside investment-grade credit ratings from all three agencies.

    04

    Capital Investment and Long-Term Growth

    The company is on track to invest approximately $1.25 billion in capital expenditures in 2026, focusing on safety, reliability, and system growth. The current 5-year capital program is expected to nearly double the system-wide rate base by the end of 2030, supporting a projected rate base CAGR of 9.5% to 11.5%. The expanded Great Basin project, with an additional $600 million in CapEx, is not yet fully incorporated into the long-term outlook but is expected to drive future growth.

    05

    Financing Strategy and Equity Needs

    Southwest Gas anticipates no equity issuances in 2026 outside of its dividend reinvestment plan, with the remainder of its financing plan consisting of a $400 million utility-level debt issuance. The company expects only modest equity needs to fund the expanded Great Basin 2028 Project, leveraging significant holding company leverage capacity. An at-the-market (ATM) equity program will be updated and extended as part of a routine shelf registration renewal, but is not a signal of near-term issuance.

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