10-QPeriod: Q3 FY2019

ATMOS ENERGY CORP Quarterly Report for Q3 Ended Jun 30, 2019

Filed August 7, 2019For Securities:ATO

Summary

Atmos Energy Corporation (ATO) reported its financial results for the nine months ended June 30, 2019, demonstrating continued investment in its infrastructure and a focus on regulatory recovery mechanisms. Total operating revenues for the period were $2.46 billion, a decrease from the prior year, primarily due to lower purchased gas costs. Net income for the nine months stood at $453.0 million, or $3.88 per diluted share, compared to $564.3 million, or $5.09 per diluted share, in the prior year. However, when adjusted for a one-time tax benefit in the prior year, adjusted net income showed an increase, highlighting the company's operational progress. The company continued its aggressive capital expenditure program, investing $1.2 billion in its distribution and pipeline systems to enhance safety and reliability, with a significant portion of these investments being eligible for timely recovery through regulatory mechanisms. Financing for these investments was secured through a combination of operating cash flows, debt issuance, and equity offerings, including the issuance of new senior notes and common stock. The company also maintained a strong liquidity position and compliance with debt covenants.

Financial Statements
Beta
Revenue$485.74M
Cost of Revenue$31.33M
Gross Profit$454.41M
Operating Income$122.20M
Interest Expense$19.59M
Net Income$80.47M
EPS (Basic)$0.68
EPS (Diluted)$0.68
Shares Outstanding (Basic)118.08M
Shares Outstanding (Diluted)118.43M

Key Highlights

  • 1Net income for the nine months ended June 30, 2019, was $453.0 million ($3.88 per diluted share), compared to $564.3 million ($5.09 per diluted share) in the prior year. Adjusted net income, excluding the prior year's one-time tax benefit, increased by 14% year-over-year.
  • 2Capital expenditures totaled $1.2 billion for the nine-month period, primarily focused on improving the safety and reliability of distribution and transportation systems, with over 80% of spending allocated to these areas.
  • 3The company successfully implemented new rate adjustments and achieved positive outcomes in regulatory proceedings, leading to a $53.7 million increase in annual operating income during the first nine months of fiscal 2019.
  • 4Contribution Margin for the Distribution segment increased by $20.2 million year-over-year, driven by rate adjustments and customer growth, despite a decrease in gas sales volumes.
  • 5The Pipeline and Storage segment saw a significant increase in Contribution Margin of $46.7 million, driven by rate adjustments and favorable supply/demand dynamics in the Permian Basin.
  • 6Total debt-to-capitalization ratio remained healthy at 41% as of June 30, 2019, well within the 70% covenant limit.
  • 7Atmos Energy raised approximately $2 billion in long-term debt and equity financing during the nine months ended June 30, 2019, to support capital expenditures, repay debt, and for general corporate purposes.

Frequently Asked Questions

The TCJA, enacted in December 2017, led to a significant non-cash income tax benefit of $165.5 million in the nine months ended June 30, 2018. While this benefit is excluded from adjusted net income for comparative purposes, the lower federal statutory income tax rate of 21% has reduced the company's effective tax rate and is being incorporated into customer rates through regulatory proceedings.

Atmos Energy is funding its capital expenditures through a combination of internally generated cash flows from operations (which provided $808.9 million in the nine months ended June 30, 2019) and external financing. The company raised over $2 billion in long-term debt and equity during the nine-month period, including senior notes and common stock issuances.

Atmos Energy focuses on modernizing its natural gas distribution and transmission systems and utilizes regulatory mechanisms such as formula rate mechanisms and infrastructure programs to recover these investments. These mechanisms aim to reduce regulatory lag and allow for timely recovery of approved capital expenditures, with many allowing for adjustments within six months or annually.

The Distribution segment saw increased Contribution Margin due to rate adjustments and customer growth, though operating expenses increased. The Pipeline and Storage segment demonstrated strong growth in Contribution Margin, driven by rate adjustments and favorable market dynamics in the Permian Basin, despite higher operating expenses related to maintenance and depreciation.