8-KEarnings & ResultsRegulation FDExhibits & Filings

CMS ENERGY CORP 8-K Report, Financial Results (Oct 23, 2014)

Filed October 23, 2014For Securities:CMSCMS-PCCMSACMSCCMSD

Summary

CMS Energy Corporation (CMS) filed an 8-K on October 23, 2014, primarily to announce its third-quarter 2014 financial results. The report highlights that the company issued a press release detailing these results, which included both GAAP and non-GAAP financial measures. Investors should note that the press release, attached as Exhibit 99.1, provides the core financial information discussed in this filing. While the 8-K itself does not contain detailed financial figures, it directs stakeholders to the attached news release for comprehensive operational and financial condition updates. The company also points to its investor relations website and SEC filings for ongoing financial information. Investors seeking specifics on CMS Energy's Q3 2014 performance will need to consult the referenced press release.

Key Highlights

  • 1CMS Energy Corporation announced its third-quarter 2014 financial results via an 8-K filing on October 23, 2014.
  • 2The filing incorporates by reference a news release (Exhibit 99.1) containing the detailed Q3 2014 financial and operational performance.
  • 3The news release includes both Generally Accepted Accounting Principles (GAAP) and non-GAAP financial measures.
  • 4A reconciliation of non-GAAP measures to their most directly comparable GAAP measures is provided within the referenced news release.
  • 5The 8-K serves as a notification of the results announcement and directs investors to the exhibit for specific financial data.
  • 6CMS Energy also indicated that important financial information is regularly posted on its investor relations website and SEC filings.
  • 7The filing was signed by Thomas J. Webb, Executive Vice President and Chief Financial Officer for both CMS Energy Corporation and Consumers Energy Company.

Frequently Asked Questions

The main purpose of this 8-K filing is to announce CMS Energy Corporation's financial results for the third quarter of 2014. It incorporates by reference a news release that contains the detailed financial and operational information.

The detailed financial results for the third quarter of 2014 are located in the CMS Energy News Release dated October 23, 2014, which is attached as Exhibit 99.1 to this 8-K filing.

No, the 8-K filing itself does not contain the detailed financial statements. It refers investors to the attached news release (Exhibit 99.1) for the results and mentions that specific reconciliations of non-GAAP measures are also included there.

Yes, the filing states that the accompanying news release includes certain financial measures considered non-GAAP. The news release provides reconciliations of these non-GAAP measures to their most directly comparable GAAP measures.