Segment and Non-Tariffed Business Reporting (Tables)

6 Months Ended

Jun. 30, 2023

Schedule of Segment Reporting Information, by Segment

The following tables set forth information relating to SJW Group’s reportable segments and distribution of regulated and non-tariffed business activities within the reportable segments. Certain allocated assets, such as goodwill, revenue and expenses have been included in the reportable segment amounts. Other business activity of SJW Group not included in the reportable segments is included in the “All Other” category.


	For Three Months Ended June 30, 2023
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	152,525	2,945	1,416	—	152,525	4,361	156,886
Operating expense	122,678		1,789	661	600	122,678	3,050	125,728
Operating income (loss)	29,847		1,156	755	(600)	29,847	1,311	31,158
Net income (loss)	20,510		596	544	(3,364)	20,510	(2,224)	18,286
Depreciation and amortization	25,811		85	1	224	25,811	310	26,121
Interest on long-term debt and other interest expense	10,846		—	—	5,551	10,846	5,551	16,397
Provision (benefit) for income taxes	102		320	243	(2,177)	102	(1,614)	(1,512)
Assets	$	3,605,238	4,480	43,714	58,726	3,605,238	106,920	3,712,158


	For Three Months Ended June 30, 2022
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	144,261	3,414	1,366	—	144,261	4,780	149,041
Operating expense	119,430		1,797	915	497	119,430	3,209	122,639
Operating income (loss)	24,831		1,617	451	(497)	24,831	1,571	26,402
Net income (loss)	12,765		1,768	323	(3,298)	12,765	(1,207)	11,558
Depreciation and amortization	24,458		165	301	283	24,458	749	25,207
Interest on long-term debt and other interest expense	9,805		—	(3)	4,439	9,805	4,436	14,241
Provision (benefit) for income taxes	2,721		443	110	(906)	2,721	(353)	2,368
Assets	$	3,435,758	4,220	44,033	57,036	3,435,758	105,289	3,541,047


	For Six Months Ended June 30, 2023
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	285,797	5,522	2,863	—	285,797	8,385	294,182
Operating expense	231,545		3,203	1,560	1,538	231,545	6,301	237,846
Operating income (loss)	54,252		2,319	1,303	(1,538)	54,252	2,084	56,336
Net income (loss)	33,732		1,214	969	(6,099)	33,732	(3,916)	29,816
Depreciation and amortization	51,497		169	304	447	51,497	920	52,417
Interest on long-term debt and other interest expense	21,393		—	—	10,776	21,393	10,776	32,169
Provision (benefit) for income taxes	2,826		643	385	(4,288)	2,826	(3,260)	(434)
Assets	$	3,605,238	4,480	43,714	58,726	3,605,238	106,920	3,712,158


	For Six Months Ended June 30, 2022
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	264,779	5,842	2,722	—	264,779	8,564	273,343
Operating expense	220,881		5,776	1,824	1,871	220,881	9,471	230,352
Operating income (loss)	43,898		66	898	(1,871)	43,898	(907)	42,991
Net income (loss)	22,480		451	631	(8,267)	22,480	(7,185)	15,295
Depreciation and amortization	48,969		2,737	601	506	48,969	3,844	52,813
Interest on long-term debt and other interest expense	18,568		—	(3)	9,405	18,568	9,402	27,970
Provision (benefit) for income taxes	4,741		6	213	(1,525)	4,741	(1,306)	3,435
Assets	$	3,435,758	4,220	44,033	57,036	3,435,758	105,289	3,541,047

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(1) The “All Other” category for the six months ended June 30, 2023, includes the accounts of SJW Group, SJWNE LLC, CTWS and SJWTX Holdings, Inc. on a stand-alone basis. SJWTX Holdings, Inc. had no activity for the six months ended June 30, 2023. For the six months ended June 30, 2022, “All Other” category includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis.