Southwest Gas Holdings, Inc. Files 2023 Annual Report on Form 10-K

Ticker: SWX · Form: 10-K · Filed: 2024-02-28T00:00:00.000Z

Sentiment: neutral

Topics: 10-K, Southwest Gas Holdings, Financial Report, Natural Gas, SEC Filing

TL;DR

<b>Southwest Gas Holdings, Inc. has filed its 2023 annual report (10-K) detailing financial performance and corporate structure.</b>

AI Summary

Southwest Gas Holdings, Inc. (SWX) filed a Annual Report (10-K) with the SEC on February 28, 2024. Southwest Gas Holdings, Inc. filed its 2023 Form 10-K on February 28, 2024. The filing covers the fiscal year ending December 31, 2023. The company's principal business is Natural Gas Transmission & Distribution. The filing includes financial data for Southwest Gas Holdings, Inc. and Southwest Gas Corp. Key financial statement components such as Common Stock, Additional Paid-In Capital, Accumulated Other Comprehensive Income, and Retained Earnings are detailed for multiple fiscal years.

Why It Matters

For investors and stakeholders tracking Southwest Gas Holdings, Inc., this filing contains several important signals. This 10-K filing provides a comprehensive overview of Southwest Gas Holdings, Inc.'s financial health and operational status for the fiscal year 2023, crucial for investors assessing the company's performance and future prospects. The detailed financial statements and disclosures within the 10-K are essential for understanding the company's asset base, equity structure, and retained earnings, which inform investment decisions and regulatory oversight.

Risk Assessment

Risk Level: medium — Southwest Gas Holdings, Inc. shows moderate risk based on this filing. The filing is a standard 10-K, which is a routine disclosure for public companies. However, the complexity of utility operations and potential regulatory changes introduce inherent risks.

Analyst Insight

Investors should review the detailed financial statements and risk factors in the 10-K to assess the company's financial stability and growth potential in the natural gas distribution sector.

Key Numbers

Key Players & Entities

FAQ

When did Southwest Gas Holdings, Inc. file this 10-K?

Southwest Gas Holdings, Inc. filed this Annual Report (10-K) with the SEC on February 28, 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 Southwest Gas Holdings, Inc. (SWX).

Where can I read the original 10-K filing from Southwest Gas Holdings, 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 Southwest Gas Holdings, Inc..

What are the key takeaways from Southwest Gas Holdings, Inc.'s 10-K?

Southwest Gas Holdings, Inc. filed this 10-K on February 28, 2024. Key takeaways: Southwest Gas Holdings, Inc. filed its 2023 Form 10-K on February 28, 2024.. The filing covers the fiscal year ending December 31, 2023.. The company's principal business is Natural Gas Transmission & Distribution..

Is Southwest Gas Holdings, Inc. a risky investment based on this filing?

Based on this 10-K, Southwest Gas Holdings, Inc. presents a moderate-risk profile. The filing is a standard 10-K, which is a routine disclosure for public companies. However, the complexity of utility operations and potential regulatory changes introduce inherent risks.

What should investors do after reading Southwest Gas Holdings, Inc.'s 10-K?

Investors should review the detailed financial statements and risk factors in the 10-K to assess the company's financial stability and growth potential in the natural gas distribution sector. The overall sentiment from this filing is neutral.

Risk Factors

Key Dates

Filing Stats: 4,416 words · 18 min read · ~15 pages · Grade level 13.9 · Accepted 2024-02-28 08:14:30

Key Financial Figures

Filing Documents

BUSINESS

Item 1. BUSINESS 4 NATURAL GAS DISTRIBUTION 5 General Description 5 Rates and Regulation 6 Competition 8 Environmental Matters 9 UTILITY INFRASTRUCTURE SERVICES 10 H UMAN CAPITAL 11

RISK FACTORS

Item 1A. RISK FACTORS 12

UNRESOLVED STAFF COMMENTS

Item 1B. UNRESOLVED STAFF COMMENTS 22

CYBERSECURITY

Item 1C. CYBERSECURITY 22

PROPERTIES

Item 2. PROPERTIES 24

LEGAL PROCEEDINGS

Item 3. LEGAL PROCEEDINGS 25

MINE SAFETY DISCLOSURES

Item 4. MINE SAFETY DISCLOSURES 25 PART II 25

MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

Item 5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES 25

[RESERVED] 25

Item 6. [RESERVED] 25

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 26

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Item 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 45

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

Item 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 46

CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

Item 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE 101

CONTROLS AND PROCEDURES

Item 9A. CONTROLS AND PROCEDURES 101

OTHER INFORMATION

Item 9B. OTHER INFORMATION 102

DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

Item 9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS 102 PART III 102

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Item 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE 102

EXECUTIVE COMPENSATION

Item 11. EXECUTIVE COMPENSATION 102

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 102

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

Item 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE 103

PRINCIPAL ACCOUNTING FEES AND SERVICES

Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES 103 PART IV 104

EXHIBITS, FINANCIAL STATEMENT SCHEDULES

Item 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES 104

FORM 10–K SUMMARY

Item 16. FORM 10–K SUMMARY 110

SIGNATURES

SIGNATURES 111 3 FILING FORMAT This annual report on Form 10-K is a combined report being filed by two separate registrants: Southwest Gas Holdings, Inc. and Southwest Gas Corporation. Except where the content clearly indicates otherwise, any reference in the report to "we," "us" or "our" is to the holding company or the consolidated entity of Southwest Gas Holdings, Inc. and all of its subsidiaries, including Southwest Gas Corporation, which is a distinct registrant that is a wholly owned subsidiary of Southwest Gas Holdings, Inc. Information contained herein relating to any individual company is filed by such company on its own behalf. Each company makes representations only as to itself and makes no other representation whatsoever as to any other company. Part II—Item 8. Financial statements and supplementary data in this Annual Report on Form 10-K includes separate financial statements (i.e., balance sheets, statements of income, statements of comprehensive income, statements of cash flows, and statements of equity) for Southwest Gas Holdings, Inc. and Southwest Gas Corporation, in that order. The notes to consolidated financial statements are presented on a combined basis for both entities. All Items other than Part II – Item 8 are combined for the reporting companies. PART I

BUSINESS

Item 1. BUSINESS Southwest Gas Holdings, Inc., a Delaware corporation, is a holding company headquartered in Las Vegas, Nevada, which either on its own or together with its subsidiaries is referred to herein as the "Company." Through its wholly owned subsidiaries, Southwest Gas Corporation ("Southwest" or the "natural gas distribution" segment), Centuri Group, Inc. ("Centuri" or the "utility infrastructure services" segment), and prior to the closing of the MountainWest Sale (as defined below) on February 14, 2023, MountainWest Pipelines Holding Company ("MountainWest," or the "pipeline and storage" segment), the Company operated three business segments: natural gas distribution operations, utility infrastructure services, and pipeline and storage. Following the sale of MountainWest, the Company operates two business segments. Southwest Gas Holdings, Inc. is incorporated in Delaware and Southwest Gas Corporation is incorporated in California. In December 2022, the Company announced that its Board of Directors (the "Board") unanimously determined to take strategic actions to simplify the Company's portfolio of businesses. These actions included entering into a definitive agreement to sell 100% of MountainWest to Williams Partners Operating LLC ("Williams") for $1.5 billion in total enterprise value, subject to certain adjustments (collectively, the "MountainWest Sale"). The MountainWest Sale closed on February 14, 2023. As such, limited information with respect to MountainWest is included in this Annual Report on Form 10-K. Additionally, in December 2022, as part of the simplification strategy, the Company communicated it would pursue a separation of Centuri to form a new independent publicly traded utility infrastructure services company. In September 2023, the Company announced that Centuri Holdings, Inc., a wholly owned subsidiary of the Company formed for purposes of completing the separation ("Centuri Holdings") had confidentially submitted a draft Registrat

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