8-KEarnings & Results

SOUTHERN CO 8-K Report, Financial Results (Jul 30, 2026)

Filed July 30, 2026For Securities:SOSOJESOJFSOJCSOJDSOMN

Summary

Southern Company (SO) filed an 8-K on July 30, 2026, to furnish a press release detailing its financial results for the three-month and six-month periods ended June 30, 2026. The filing includes both Generally Accepted Accounting Principles (GAAP) and certain non-GAAP financial measures, which the company believes offer a more useful view of its ongoing business activities. Key adjustments to non-GAAP measures include the exclusion of accelerated depreciation and decommissioning costs for wind facilities, charges and related expenses for plants under construction, estimated losses related to disallowed capital investments at Southern Company Gas, income tax refunds, and costs associated with debt extinguishment. The press release, attached as Exhibit 99, provides detailed reconciliations of these non-GAAP figures to their GAAP equivalents and includes segment information for its major operating subsidiaries.

Key Highlights

  • 1Southern Company released its Q2 2026 earnings on July 30, 2026, via an 8-K filing.
  • 2The filing includes both GAAP and adjusted (non-GAAP) financial results for the three and six months ended June 30, 2026.
  • 3Non-GAAP measures exclude specific items such as accelerated depreciation, costs related to plants under construction, and disallowance of capital investments at Southern Company Gas.
  • 4Adjusted figures also exclude debt extinguishment costs and income tax refunds.
  • 5The company believes these non-GAAP measures provide investors with a clearer view of ongoing business performance.
  • 6Detailed reconciliations between GAAP and non-GAAP figures are provided in the accompanying press release (Exhibit 99).
  • 7The press release also contains business segment information for Alabama Power, Georgia Power, Mississippi Power, Southern Power, and Southern Company Gas.

Frequently Asked Questions

The main purpose of this 8-K filing is to provide investors with Southern Company's financial results for the second quarter and first half of 2026, as detailed in an accompanying press release. It includes both GAAP and adjusted (non-GAAP) earnings figures.

The non-GAAP measures exclude items such as accelerated depreciation and decommissioning costs for wind facilities, costs associated with plants under construction (including legal and tax impacts), estimated losses from disallowed capital investments at Southern Company Gas, income tax refunds, and costs related to debt extinguishment. The company believes these adjustments highlight the performance of its core operations.

The detailed financial results, including business segment information and reconciliations of non-GAAP measures to GAAP, are provided in the press release furnished as Exhibit 99 to this 8-K filing.

No, Southern Company states that the presentation of these non-GAAP financial measures is not meant to be considered a substitute for financial measures prepared in accordance with GAAP. They are presented to offer additional insights for investors.