What is the primary purpose of this 8-K filing?

The primary purpose of this 8-K filing is to report Southern Company's financial results for the three-month and nine-month periods ended September 30, 2025, including both Generally Accepted Accounting Principles (GAAP) and non-GAAP measures, as detailed in an accompanying press release.

What types of items are excluded from Southern Company's non-GAAP financial measures?

Southern Company's non-GAAP financial measures exclude items such as charges (net of salvage) and credits related to plants under construction, associated legal expenses, tax impacts, accelerated depreciation from wind facility repowering, disposition impacts from a commercial facility sale, and costs associated with debt extinguishment.

Why does Southern Company present non-GAAP financial measures?

Southern Company believes that presenting earnings and earnings per share excluding these specific items provides investors with additional information that is useful for evaluating the performance of the company's ongoing business activities. Management also uses these measures for internal performance evaluation.

Where can I find the detailed financial information?

Detailed financial information, including GAAP and non-GAAP results and reconciliations, is available in Exhibit 99 of this 8-K filing, which is the press release. This exhibit also includes business segment information for Alabama Power Company, Georgia Power Company, Mississippi Power Company, Southern Power Company, and Southern Company Gas.

SOUTHERN CO 8-K: Earnings & Results

Summary

Southern Company (SO) has filed an 8-K report on October 30, 2025, to provide its earnings results for the three-month and nine-month periods ended September 30, 2025. The filing includes a press release (Exhibit 99) detailing both GAAP and non-GAAP financial measures. Investors should note that the non-GAAP measures exclude various items such as charges and credits related to plants under construction, legal expenses, tax impacts, accelerated depreciation from wind facility repowering, disposition impacts from a commercial facility sale, and debt extinguishment costs. The company uses these non-GAAP measures to offer a clearer view of ongoing business performance, believing they are useful for investors in evaluating operational results. The press release also contains business segment information for its major subsidiaries, including Alabama Power, Georgia Power, Mississippi Power, Southern Power, and Southern Company Gas.

Key Highlights

1Southern Company released Q3 and YTD 2025 earnings results via an 8-K filing on October 30, 2025.
2The filing includes both GAAP and non-GAAP financial results for the periods ended September 30, 2025, and comparative periods.
3Non-GAAP measures exclude items such as charges related to plants under construction, legal expenses, and tax impacts.
4Specific non-GAAP adjustments include accelerated depreciation for wind facility repowering and disposition impacts from a commercial facility sale.
5Costs associated with debt extinguishment are also excluded from YTD 2025 non-GAAP results.
6The company asserts that non-GAAP measures provide useful insights into ongoing business performance.
7Exhibit 99 of the filing contains segmented financial information for key subsidiaries.

SOUTHERN CO 8-K Report, Financial Results (Oct 30, 2025)

Summary

Key Highlights

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