MGE Energy Inc. Files 2023 Annual Report on Form 10-K

Ticker: MGEE · Form: 10-K · Filed: Feb 21, 2024 · CIK: 1161728

Sentiment: neutral

Topics: 10-K, MGE Energy, Financial Report, Utilities, Madison Gas & Electric

Related Tickers: MGEE

TL;DR

<b>MGE Energy Inc. has submitted its 2023 10-K filing, detailing financial performance and operational data for the fiscal year.</b>

AI Summary

MGE ENERGY INC (MGEE) filed a Annual Report (10-K) with the SEC on February 21, 2024. MGE Energy Inc. (MGEE) filed its annual report for the fiscal year ending December 31, 2023. The filing includes detailed financial information for MGE Energy Inc. and its subsidiary, Madison Gas & Electric Co. Key financial statement elements such as Property, Plant, and Equipment Net, and various Other Assets and Liabilities are detailed. Operating expenses, including Purchased Power and Cost of Gas Sold, are reported. The report covers a three-year and five-year financial overview for certain metrics.

Why It Matters

For investors and stakeholders tracking MGE ENERGY INC, this filing contains several important signals. This 10-K provides a comprehensive overview of MGE Energy's financial health and operational activities for the past fiscal year, crucial for investors assessing performance and future outlook. The detailed breakdown of assets, liabilities, and operating expenses offers insights into the company's cost structure and investment in infrastructure, which are key determinants of profitability and growth.

Risk Assessment

Risk Level: medium — MGE ENERGY INC shows moderate risk based on this filing. The company operates in a regulated utility sector, which can be subject to changes in regulations, rate approvals, and environmental policies that could impact financial performance and operations.

Analyst Insight

Investors should review the detailed financial statements and risk factors in the 10-K to understand MGE Energy's financial position and potential challenges.

Key Numbers

Key Players & Entities

FAQ

When did MGE ENERGY INC file this 10-K?

MGE ENERGY INC 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 MGE ENERGY INC (MGEE).

Where can I read the original 10-K filing from MGE ENERGY INC?

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 MGE ENERGY INC.

What are the key takeaways from MGE ENERGY INC's 10-K?

MGE ENERGY INC filed this 10-K on February 21, 2024. Key takeaways: MGE Energy Inc. (MGEE) filed its annual report for the fiscal year ending December 31, 2023.. The filing includes detailed financial information for MGE Energy Inc. and its subsidiary, Madison Gas & Electric Co.. Key financial statement elements such as Property, Plant, and Equipment Net, and various Other Assets and Liabilities are detailed..

Is MGE ENERGY INC a risky investment based on this filing?

Based on this 10-K, MGE ENERGY INC presents a moderate-risk profile. The company operates in a regulated utility sector, which can be subject to changes in regulations, rate approvals, and environmental policies that could impact financial performance and operations.

What should investors do after reading MGE ENERGY INC's 10-K?

Investors should review the detailed financial statements and risk factors in the 10-K to understand MGE Energy's financial position and potential challenges. The overall sentiment from this filing is neutral.

Risk Factors

Key Dates

Filing Stats: 4,403 words · 18 min read · ~15 pages · Grade level 13.5 · Accepted 2024-02-21 12:40:38

Key Financial Figures

Filing Documents

Forward-Looking Statements

Forward-Looking Statements. 4 Where to Find More Information. 4 Definitions, Abbreviations, and Acronyms Used in the Text and Notes of this Report. 5 PART I. 7

Business

Item 1. Business. 7

Risk Factors

Item 1A. Risk Factors. 19

Unresolved Staff Comments

Item 1B. Unresolved Staff Comments. 27

Cybersecurity

Item 1C. Cybersecurity. 27

Properties

Item 2. Properties. 29

Legal Proceedings

Item 3. Legal Proceedings. 31

Mine Safety Disclosures

Item 4. Mine Safety Disclosures. 31 PART II. 32

Market for Registrants' Common Equity, Related Stockholder Matters, and Issuer Purchases of Equity Securities

Item 5. Market for Registrants' Common Equity, Related Stockholder Matters, and Issuer Purchases of Equity Securities. 32

[Reserved]

Item 6. [Reserved]. 32

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

Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations. 33

Quantitative and Qualitative Disclosures About Market Risk

Item 7A. Quantitative and Qualitative Disclosures About Market Risk. 51

Financial Statements and Supplementary Data

Item 8. Financial Statements and Supplementary Data. 53

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure. 108

Controls and Procedures

Item 9A. Controls and Procedures. 108

Other Information

Item 9B. Other Information. 108

Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections. 108 PART III. 109

Directors, Executive Officers, and Corporate Governance

Item 10. Directors, Executive Officers, and Corporate Governance. 109

Executive Compensation

Item 11. Executive Compensation. 109

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

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters. 109

Certain Relationships and Related Transactions, and Director Independence

Item 13. Certain Relationships and Related Transactions, and Director Independence. 110

Principal Accounting Fees and Services

Item 14. Principal Accounting Fees and Services. 110 PART IV. 111

Exhibits and Financial Statement Schedules

Item 15. Exhibits and Financial Statement Schedules. 111

Form 10-K Summary

Item 16. Form 10-K Summary. 114 Signatures - MGE Energy, Inc. 119 Signatures - Madison Gas and Electric Company. 120 3 Filing F ormat This combined Form 10-K is being filed separately by MGE Energy, Inc. (MGE Energy) and Madison Gas and Electric Company (MGE). MGE is a wholly owned subsidiary of MGE Energy and represents a majority of its assets, liabilities, revenues, expenses, and operations. Thus, all information contained in this report relates to, and is filed by, MGE Energy. Information that is specifically identified in this report as relating solely to MGE Energy, such as its financial statements and information relating to its nonregulated business, does not relate to, and is not filed by, MGE. MGE makes no representation as to that information. The terms "we" and "our," as used in this report, refer to MGE Energy and its consolidated subsidiaries, unless otherwise indicated. Forw ard-Looking Statements This report, and other documents filed by MGE Energy and MGE with the Securities and Exchange Commission (SEC) from time to time, contain forward-looking statements that reflect management's current assumptions and estimates regarding future performance and economic conditions—especially as they relate to economic conditions, future load growth, revenues, expenses, capital expenditures and rate recovery, financial resources, regulatory matters, and the scope and expense associated with future environmental regulation. These forward-looking statements are made pursuant to the provisions of the Private Securities Litigation Reform Act of 1995. Words such as "believe," "expect," "anticipate," "estimate," "could," "should," "intend," "will," "commit," "target," and other similar words, and words relating to goals, targets and projections, generally identify forward-looking statements. Both MGE Energy and MGE caution investors that these forward-looking statements are subject to known and unknown risks and uncertainties that may cause actual r

Bu siness

Item 1. Bu siness. MGE Energy operates in the following business segments: Regulated electric utility operations – generating, purchasing, and distributing electricity through MGE. Regulated gas utility operations – purchasing and distributing natural gas through MGE. Nonregulated energy operations – owning and leasing electric generating capacity that assists MGE through MGE Energy's wholly owned subsidiaries MGE Power Elm Road and MGE Power West Campus. Transmission investments – representing our investment in American Transmission Company LLC, a company engaged in the business of providing electric transmission services primarily in Wisconsin, and our investment in ATC Holdco LLC, a company created to facilitate out-of-state electric transmission development and investments. All other – investing in companies and property that relate to the regulated operations and financing the regulated operations, through its wholly owned subsidiaries CWDC, MAGAEL, North Mendota, and Corporate functions. MGE's utility operations represent a majority of the assets, liabilities, revenues, expenses, and operations of MGE Energy. MGE Energy's nonregulated energy operations currently include an undivided interest in two coal-fired generating units located in Oak Creek, Wisconsin, which we refer to as the Elm Road Units, and an undivided interest in a cogeneration facility located on the Madison campus of the University of Wisconsin, which we refer to as the West Campus Cogeneration Facility or WCCF. As a public utility, MGE is subject to regulation by the PSCW and the FERC. The PSCW has authority to regulate most aspects of MGE's business including rates, accounts, issuance of securities, and plant siting. The PSCW also has authority over certain aspects of MGE Energy as a holding company of a public utility. FERC has jurisdiction, under the Federal Power Act, over certain accounting practices and certain other aspects of MGE's business. MGE Energy's subsidiaries

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