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Segment Reporting
 3 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
SJW Group’s single reportable segment provides water utility and utility-related services to its customers through SJW Group’s subsidiaries, SJWC, CWC, TWC, MWC, and Acequia, which are aggregated and referred to as “Water Utility Services.” Water Utility Services’ activities are water utility operations with both regulated and non-tariffed businesses. Other business activities that do not comprise separately reportable segments primarily include SJWC’s City of Cupertino service concession arrangement operations, property management and investment activity conducted by SJW Land Company and Chester Realty, Inc., contract water and sewer operations and other water-related services provided by NEWUS and are referred to as “Other Services.”
SJW Group’s operating segments have been determined based on information used by the chief operating decision maker. SJW Group’s chief operating decision maker (“CODM”) includes the Chairman, President, and Chief Executive Officer; the Chief Financial Officer and Treasurer; the Chief Operating Officer; the Senior Vice President and Chief Administrative Officer; and the Vice President and General Counsel. However, ultimate decision-making authority rests with the Chairman, President, and Chief Executive Officer. The CODM reviews financial information presented on a consolidated basis that is accompanied by certain disaggregated information about operating revenue, expenses, net income, and total assets. The CODM uses the net income to assess the financial performance of the segments and allocate resources (including employees, financial, or capital resources) in the budgeting and forecasting process.
Certain allocated assets, such as goodwill, revenue and expenses have been included in the reportable segment amounts. Certain corporate costs and expenses are not allocated to Water Utility Services or Other Services and are shown separately to reconcile to the applicable consolidated amounts. As previously disclosed, SJW Group updated its segment presentation in the fourth quarter of 2024. Accordingly, prior period information has been recast to conform with the current period presentation.
The following tables set forth information relating to SJW Group's reportable segment and other business activities:
 
For the three months ended March 31, 2025
Reportable Segment
 Water Utility ServicesOther Services (1)
Unallocated Corporate (2)
Consolidated
Operating revenue$165,156 2,443 — 167,599 
Less:
Production expenses57,985 982 — 58,967 
Administrative and general26,751 560 449 27,760 
Maintenance7,003 496 — 7,499 
Property taxes and other non-income taxes9,209 (59)45 9,195 
Depreciation and amortization28,032 27 223 28,282 
Interest on long-term debt and other interest expense13,039 — 5,233 18,272 
Provision (benefit) for income taxes5,306 226 (2,061)3,471 
Other (3)(1,122)(99)(1,177)(2,398)
Net income (loss)$18,953 310 (2,712)16,551 
Capital expenditures$84,345 — — 84,345 
 
For the three months ended March 31, 2024
Reportable Segment
 Water Utility ServicesOther Services (1)
Unallocated Corporate (2)
Consolidated
Operating revenue$144,915 4,467 — 149,382 
Less:
Production expenses51,037 758 (1)51,794 
Administrative and general23,850 810 1,128 25,788 
Maintenance6,243 444 — 6,687 
Property taxes and other non-income taxes8,590 238 2 8,830 
Depreciation and amortization28,061 86 223 28,370 
Interest on long-term debt and other interest expense11,542 221 5,821 17,584 
Provision (benefit) for income taxes3,696 584 (2,049)2,231 
Other (3)(2,885)(8)(708)(3,601)
Net income (loss)$14,781 1,334 (4,416)11,699 
Capital expenditures$73,511 — — 73,511 
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(1)    The “Other Services” category includes the accounts of SJW Land Co, Chester Reality, Inc., SJWC’s Cupertino service concession arrangement operations, TWOS, TWR, and NEWUS, on a stand-alone basis.
(2)    The “Unallocated Corporate” category includes the accounts of SJW Group, SJWNE LLC, SJWTX Holdings, Inc., CTWS, NWU on a stand-alone basis.
(3)    Primarily comprised of pension non-service credit (cost) and items of miscellaneous non-operating income (expense).

SJW Group’s assets for the Water Utility Services reportable segment and all other are as follows as of:
March 31, 2025December 31, 2024
Water Utility Services (reportable segment)$4,633,239 4,567,182 
Other Services27,841 25,053 
Unallocated Corporate67,730 66,074 
Total assets$4,728,810 4,658,309