Segment and Non-Tariffed Business Reporting (Tables)

9 Months Ended

Sep. 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 September 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	$	199,537	3,876	1,430	—	199,537	5,306	204,843
Operating expense	144,102		2,337	691	1,107	144,102	4,135	148,237
Operating income (loss)	55,435		1,539	739	(1,107)	55,435	1,171	56,606
Net income (loss)	37,545		2,198	563	(4,084)	37,545	(1,323)	36,222
Depreciation and amortization	26,147		84	1	223	26,147	308	26,455
Interest on long-term debt and other interest expense	10,839		112	—	5,793	10,839	5,905	16,744
Provision (benefit) for income taxes	5,933		428	196	(1,996)	5,933	(1,372)	4,561
Assets	3,706,359		43,872	44,560	48,637	3,706,359	137,069	3,843,428


	For Three Months Ended September 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	171,044	3,463	1,474	—	171,044	4,937	175,981
Operating expense	134,739	2,092	975	573	134,739	3,640	138,379
Operating income (loss)	36,305	1,371	499	(573)	36,305	1,297	37,602
Net income (loss)	29,176	(10)	367	(4,499)	29,176	(4,142)	25,034
Depreciation and amortization	24,919	84	302	224	24,919	610	25,529
Interest on long-term debt and other interest expense	9,111	—	—	5,079	9,111	5,079	14,190
Provision (benefit) for income taxes	103	392	128	(400)	103	120	223
Assets	3,498,396	5,302	43,017	57,989	3,498,396	106,308	3,604,704


	For Nine Months Ended September 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	485,334	9,398	4,293	—	485,334	13,691	499,025
Operating expense	375,647	5,540	2,251	2,645	375,647	10,436	386,083
Operating income (loss)	109,687	3,858	2,042	(2,645)	109,687	3,255	112,942
Net income (loss)	71,277	3,412	1,532	(10,183)	71,277	(5,239)	66,038
Depreciation and amortization	77,644	253	305	670	77,644	1,228	78,872
Interest on long-term debt and other interest expense	32,232	112	—	16,569	32,232	16,681	48,913
Provision (benefit) for income taxes	8,759	1,071	581	(6,284)	8,759	(4,632)	4,127
Assets	3,706,359	43,872	44,560	48,637	3,706,359	137,069	3,843,428


	For Nine Months Ended September 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	435,823	9,305	4,196	—	435,823	13,501	449,324
Operating expense	355,620	7,868	2,799	2,444	355,620	13,111	368,731
Operating income (loss)	80,203	1,437	1,397	(2,444)	80,203	390	80,593
Net income (loss)	51,656	441	998	(12,766)	51,656	(11,327)	40,329
Depreciation and amortization	73,888	2,821	903	730	73,888	4,454	78,342
Interest on long-term debt and other interest expense	27,676	—	—	14,484	27,676	14,484	42,160
Provision (benefit) for income taxes	4,844	398	341	(1,925)	4,844	(1,186)	3,658
Assets	3,498,396	5,302	43,017	57,989	3,498,396	106,308	3,604,704

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(1) The “All Other” category for the three and nine months ended September 30, 2023 and 2022, includes the accounts of SJW Group, SJWNE LLC, CTWS and SJWTX Holdings, Inc. on a stand-alone basis.