American States Water Co. Files 2023 Annual Report on Form 10-K

Ticker: AWR · Form: 10-K · Filed: Feb 21, 2024 · CIK: 1056903

Sentiment: neutral

Topics: 10-K, American States Water, Golden State Water, Utility, Financial Report

TL;DR

<b>American States Water Co. has filed its 2023 10-K report, detailing its financial performance and operations for the fiscal year ending December 31, 2023.</b>

AI Summary

AMERICAN STATES WATER CO (AWR) filed a Annual Report (10-K) with the SEC on February 21, 2024. Filed its 2023 Form 10-K on February 21, 2024, reporting on the fiscal year ending December 31, 2023. The filing includes data for American States Water Co. (Central Index Key: 0001056903) and its subsidiary Golden State Water Company (Central Index Key: 0000092116). The company is incorporated in California (CA) and operates in the Water Supply industry (SIC: 4941). Key addresses include 630 E Foothill Blvd, San Dimas, CA 91773-9016. The filing covers the period from January 1, 2023, to December 31, 2023.

Why It Matters

For investors and stakeholders tracking AMERICAN STATES WATER CO, this filing contains several important signals. This 10-K filing provides a comprehensive overview of the company's financial health, operational activities, and strategic direction for the past fiscal year. Investors and analysts can use this report to assess the company's performance, identify potential risks, and make informed investment decisions regarding American States Water Co.

Risk Assessment

Risk Level: medium — AMERICAN STATES WATER CO shows moderate risk based on this filing. The company operates in the regulated water utility sector, which is subject to significant regulatory oversight and potential changes in rates and environmental standards, impacting its financial performance and operational flexibility.

Analyst Insight

Monitor the company's regulatory filings and rate case outcomes for potential impacts on revenue and profitability.

Key Numbers

Key Players & Entities

FAQ

When did AMERICAN STATES WATER CO file this 10-K?

AMERICAN STATES WATER CO filed this Annual Report (10-K) with the SEC on February 21, 2024.

What is a 10-K filing?

A 10-K is a comprehensive annual financial report required by the SEC, covering audited financials, business operations, risk factors, and management discussion. This particular 10-K was filed by AMERICAN STATES WATER CO (AWR).

Where can I read the original 10-K filing from AMERICAN STATES WATER CO?

You can access the original filing directly on the SEC's EDGAR system. The filing is publicly available and includes all exhibits and attachments submitted by AMERICAN STATES WATER CO.

What are the key takeaways from AMERICAN STATES WATER CO's 10-K?

AMERICAN STATES WATER CO filed this 10-K on February 21, 2024. Key takeaways: Filed its 2023 Form 10-K on February 21, 2024, reporting on the fiscal year ending December 31, 2023.. The filing includes data for American States Water Co. (Central Index Key: 0001056903) and its subsidiary Golden State Water Company (Central Index Key: 0000092116).. The company is incorporated in California (CA) and operates in the Water Supply industry (SIC: 4941)..

Is AMERICAN STATES WATER CO a risky investment based on this filing?

Based on this 10-K, AMERICAN STATES WATER CO presents a moderate-risk profile. The company operates in the regulated water utility sector, which is subject to significant regulatory oversight and potential changes in rates and environmental standards, impacting its financial performance and operational flexibility.

What should investors do after reading AMERICAN STATES WATER CO's 10-K?

Monitor the company's regulatory filings and rate case outcomes for potential impacts on revenue and profitability. The overall sentiment from this filing is neutral.

Risk Factors

Key Dates

Filing Stats: 4,390 words · 18 min read · ~15 pages · Grade level 16.9 · Accepted 2024-02-21 16:34:22

Key Financial Figures

Filing Documents

Business

Business 7 Item 1A .

Risk Factors

Risk Factors 11 Item 1B . Unresolved Staff Comments 26 I tem 1C. C ybersecurity 26 Item 2 .

Properties

Properties 29 Item 3 .

Legal Proceedings

Legal Proceedings 30 Item 4 . Mine Safety Disclosure 30 Part II Item 5 . Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 31 Item 6 . Reserved 33 Item 7 .

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 34 Item 7A .

Quantitative and Qualitative Disclosures about Market Risk

Quantitative and Qualitative Disclosures about Market Risk 63 Item 8 .

Financial Statements and Supplementary Data

Financial Statements and Supplementary Data 65 Item 9 . Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 119 Item 9A .

Controls and Procedures

Controls and Procedures 119 Item 9B . Other Information 119 Item 9C Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 119 Part III Item 10 . Directors, Executive Officers and Corporate Governance 120 Item 11 .

Executive Compensation

Executive Compensation 120 Item 12 .

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 120 Item 13 . Certain Relationships and Related Transactions, and Director Independence 120 Item 14 . Principal Accounting Fees and Services 121 Part IV Item 15 . Exhibits, Financial Statement Schedules 122 Item 16. Form 10-K Summary 124 Schedule I — Condensed Financial Information of Parent and Notes 127 2 GLOSSARY OF TERMS The following terms and acronyms used in this Form 10-K are defined below: Term or Acronym Definition 50-year contract ASUS's initial 50-year, firm-fixed-price contracts AFUDC Allowance for Funds Used During Construction Arrearage Program California Water and Wastewater Arrearage Payment Program ASC Accounting Standards Codification ASU Accounting Standards Update ASUS American States Utility Services, Inc. AWR American States Water Company BRRAM Base Revenue Requirement Adjustment Mechanism BSUS Bay State Utility Services LLC BVES Bear Valley Electric Service, Inc. CCPA California Consumer Privacy Act CEMA Catastrophic Emergency Memorandum Account COC Cost of Capital CPUC California Public Utilities Commission CWA California Water Association DCAA Defense Contract Auditing Agency DCMA Defense Contract Management Agency DDW Division of Drinking Water DRP Common Share Purchase and Dividend Reinvestment Plan EBITDA Earnings Before Income Taxes, Depreciation and Amortization ECUS Emerald Coast Utility Services, Inc. EPA Economic Price Adjustment EPS Earnings Per Share ERISA Employee Retirement Income Security Act of 1974, as amended Exchange Act Securities Exchange Act of 1934, as amended Extended Arrearage Program New Extended Water and Wastewater Arrearage Program FBWS Fort Bliss Water Services Company FRUS Fort Riley Utility Services, Inc. FTB California Franchise Tax Board GAAP Generally Accepted Accounting Principles in the United States of America GHG Greenhouse Gas gpcd Gallons

Business

Item 1. Business This annual report on Form 10-K is a combined report being filed by two separate Registrants, American States Water Company ("AWR") and Golden State Water Company ("GSWC"). References in this report to "Registrant" are to AWR and GSWC, collectively, unless otherwise specified. GSWC makes no representations as to the information contained in this report relating to AWR and its subsidiaries, other than GSWC. AWR makes its periodic reports, Form 10-Q and Form 10-K, and current reports, Form 8-K, and amendments to those reports, available free of charge through its website, www.aswater.com, as soon as those reports are electronically filed with or furnished to the Securities and Exchange Commission ("SEC"). Such reports are also available on the SEC's website at www.sec.gov. AWR also makes available free of charge its code of business conduct and ethics, its corporate governance guidelines, its policy for the recoupment of performance-based compensation, its insider trading policy and the charters of its Nominating and Governance Committee, Compensation Committee and Audit and Finance Committee through its website or by calling (877) 463-6297. Overview AWR is the parent company of GSWC, Bear Valley Electric Service, Inc. ("BVES") and American States Utility Services, Inc. ("ASUS") (and its wholly-owned subsidiaries: Fort Bliss Water Services Company ("FBWS"), Old Dominion Utility Services, Inc. ("ODUS"), Terrapin Utility Services, Inc. ("TUS"), Palmetto State Utility Services, Inc. ("PSUS"), Old North Utility Services, Inc. ("ONUS"), Emerald Coast Utility Services, Inc. ("ECUS"), Fort Riley Utility Services, Inc. ( " FRUS " ), Bay State Utility Services LLC ( " BSUS " ), and Patuxent River Utility Services LLC ( " PRUS " ) ). AWR has three reportable segments: water, electric and contracted services. Within the segments, AWR has three principal business units, water and electric service utility operations conducted through its regulated utilities G

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