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Gas utilities see earnings decline in Q3; few beat Wall Street estimates

Natural gas utility operators largely saw earnings slump in the third quarter of 2021 from the year-ago period, with just three companies in a select group topping Wall Street's expectations for quarterly EPS.

The results extended and deepened the previous quarter's earnings slump following a period of strong EPS growth, an outcome largely anticipated by analysts.

Just two out of nine gas utilities in a group selected by S&P Global Market Intelligence reported EPS that topped year-ago earnings, compared to five companies that posted year-over-year EPS gains in the second quarter of 2021. In that quarter, seven out of nine companies beat Wall Street expectations for quarterly EPS.

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An index of the nine gas utility stocks had outperformed the S&P 500 and the S&P 500 Utilities sector at the start of the fourth quarter, but it is now underperforming both following an extended period for quarterly earnings reports that wrapped up in late November.

Few EPS beats and gains in Q3

Spire Inc., Chesapeake Utilities Corp., and Northwest Natural Holding Co. were the only companies within the select group to beat Wall Street's EPS expectations. Additionally, Spire and Chesapeake were the only utility operators in the group to see EPS improve from the year-ago period.

Chesapeake reported the group's largest year-over-year EPS gain as pipeline expansion projects, contributions from recent gas utility acquisitions, and other developments underpinned core business growth.

Spire, which posted the group's biggest earnings beat, narrowed its third-quarter loss as strong performance in the gas marketing division offset a wider loss and higher spending in the gas utility segment.

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In addition to beating expectations, Northwest Natural posted one of the group's narrowest declines in year-over-year EPS. New rates and customer growth partially offset higher expenses at the gas utility, driven by spending on information technology and the company's new headquarters.

One Gas Inc. posted the group's smallest year-over-year EPS decline and was one of two companies to match Wall Street's earnings expectations. Higher expenses slightly offset net margin benefits from new regulatory rates and customer growth. Among One Gas' growing expenses was bad debt representing uncollectible bills, a persistent problem for utilities throughout the COVID-19 pandemic.

"It appeared in the second quarter that our bad debt expense was beginning to moderate, but our third-quarter expense has ticked back up," One Gas Senior Vice President and CFO Caron Lawhorn said during a Nov. 2 conference call.

More companies see EPS deteriorate

South Jersey Industries Inc. also matched analysts' EPS expectations, but posted the group's largest year-over-year EPS decline. SJI's utility segment earnings rose from the third quarter of 2020, but consolidated quarterly performance suffered from the absence of tax and PennEast Pipeline Co. LLC construction benefits, which boosted profits a year ago.

UGI Corp. posted the second-widest year-over-year EPS decline as the company's international liquefied petroleum gas segment swung to a loss in its fiscal fourth quarter. New Jersey Resources Corp. followed with a nearly 88% decline in year-over-year EPS as fiscal fourth-quarter earnings across its five main business lines slumped.

Southwest Gas Holdings Inc., which posted the largest miss compared to Wall Street expectations, saw a nearly 81% year-over-year EPS drop in its third quarter, as legal reserves and acquisition costs in its energy infrastructure services business weighed on its bottom line.

Atmos Energy Corp. came in at the middle of the pack, posting a 30% year-over-year EPS decline in its fiscal fourth quarter, as expenses tied to asset depreciation, system maintenance and employee costs offset rate case outcomes.