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Segment Reporting (Tables) | 6 Months Ended
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Jun. 30, 2025
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment | The following tables set forth information relating to H2O America's reportable segment and other business activities:
| For the three months ended June 30, 2025
| Reportable Segment |  |  |  |  |  |
| Water Utility Services |  | Other Services (1) |  | Unallocated Corporate (2) |  | Consolidated
Operating revenue | $ | 194,674 |  |  | 3,581 |  |  | — |  |  | 198,255 |
Less: |  |  |  |  |  |  |
Production expenses | 79,324 |  |  | 1,545 |  |  | — |  |  | 80,869 |
Administrative and general | 24,967 |  |  | 252 |  |  | 3,576 |  |  | 28,795 |
Maintenance | 6,745 |  |  | 725 |  |  | — |  |  | 7,470 |
Property taxes and other non-income taxes | 8,506 |  |  | 9 |  |  | (9) |  |  | 8,506 |
Depreciation and amortization | 28,485 |  |  | 34 |  |  | 231 |  |  | 28,750 |
Interest on long-term debt and other interest expense | 12,719 |  |  | — |  |  | 5,403 |  |  | 18,122 |
Provision (benefit) for income taxes | 6,706 |  |  | 283 |  |  | (2,319) |  |  | 4,670 |
Other (3) | (1,748) |  |  | (38) |  |  | (1,816) |  |  | (3,602) |
Net income (loss) | $ | 28,970 |  |  | 771 |  |  | (5,066) |  |  | 24,675 |
Capital expenditures | $ | 132,058 |  |  | — |  |  | — |  |  | 132,058 |
| For the three months ended June 30, 2024
| Reportable Segment |  |  |  |  |  |
| Water Utility Services |  | Other Services (1) |  | Unallocated Corporate (2) |  | Consolidated
Operating revenue | $ | 172,046 |  |  | 4,128 |  |  | — |  |  | 176,174 |
Less: |  |  |  |  |  |  |
Production expenses | 69,176 |  |  | 1,293 |  |  | 1 |  |  | 70,470 |
Administrative and general | 19,292 |  |  | 820 |  |  | 356 |  |  | 20,468 |
Maintenance | 7,261 |  |  | 620 |  |  | — |  |  | 7,881 |
Property taxes and other non-income taxes | 8,463 |  |  | 20 |  |  | (64) |  |  | 8,419 |
Depreciation and amortization | 28,057 |  |  | 86 |  |  | 223 |  |  | 28,366 |
Interest on long-term debt and other interest expense | 12,037 |  |  | 224 |  |  | 6,033 |  |  | 18,294 |
Provision (benefit) for income taxes | 5,325 |  |  | 233 |  |  | (1,834) |  |  | 3,724 |
Other (3) | (1,570) |  |  | 583 |  |  | (1,157) |  |  | (2,144) |
Net income (loss) | $ | 24,005 |  |  | 249 |  |  | (3,558) |  |  | 20,696 |
Capital expenditures | $ | 96,636 |  |  | — |  |  | — |  |  | 96,636 |
| For the six months ended June 30, 2025
| Reportable Segment |  |  |  |  |  |
| Water Utility Services |  | Other Services (1) |  | Unallocated Corporate (2) |  | Consolidated
Operating revenue | $ | 359,830 |  |  | 6,024 |  |  | — |  |  | 365,854 |
Less: |  |  |  |  |  |  |
Production expenses | 137,309 |  |  | 2,527 |  |  | — |  |  | 139,836 |
Administrative and general | 51,718 |  |  | 812 |  |  | 4,025 |  |  | 56,555 |
Maintenance | 13,748 |  |  | 1,221 |  |  | — |  |  | 14,969 |
Property taxes and other non-income taxes | 17,715 |  |  | (50) |  |  | 36 |  |  | 17,701 |
Depreciation and amortization | 56,517 |  |  | 61 |  |  | 454 |  |  | 57,032 |
Interest on long-term debt and other interest expense | 25,758 |  |  | — |  |  | 10,636 |  |  | 36,394 |
Provision (benefit) for income taxes | 12,012 |  |  | 509 |  |  | (4,380) |  |  | 8,141 |
Other (3) | (2,870) |  |  | (137) |  |  | (2,993) |  |  | (6,000) |
Net income (loss) | $ | 47,923 |  |  | 1,081 |  |  | (7,778) |  |  | 41,226 |
Capital expenditures | $ | 216,403 |  |  | — |  |  | — |  |  | 216,403 |
| For the six months ended June 30, 2024
| Reportable Segment |  |  |  |  |  |
| Water Utility Services |  | Other Services (1) |  | Unallocated Corporate (2) |  | Consolidated
Operating revenue | $ | 316,961 |  |  | 8,595 |  |  | — |  |  | 325,556 |
Less: |  |  |  |  |  |  |
Production expenses | 120,213 |  |  | 2,051 |  |  | — |  |  | 122,264 |
Administrative and general | 43,142 |  |  | 1,630 |  |  | 1,484 |  |  | 46,256 |
Maintenance | 13,504 |  |  | 1,064 |  |  | — |  |  | 14,568 |
Property taxes and other non-income taxes | 17,053 |  |  | 258 |  |  | (62) |  |  | 17,249 |
Depreciation and amortization | 56,118 |  |  | 172 |  |  | 446 |  |  | 56,736 |
Interest on long-term debt and other interest expense | 23,579 |  |  | 445 |  |  | 11,854 |  |  | 35,878 |
Provision (benefit) for income taxes | 9,021 |  |  | 817 |  |  | (3,883) |  |  | 5,955 |
Other (3) | (4,455) |  |  | 575 |  |  | (1,865) |  |  | (5,745) |
Net income (loss) | $ | 38,786 |  |  | 1,583 |  |  | (7,974) |  |  | 32,395 |
Capital expenditures | $ | 170,147 |  |  | — |  |  | — |  |  | 170,147 |
___________________________________ (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 H2O America, 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). H2O America’s assets for the Water Utility Services reportable segment and all other are as follows as of:
| June 30, 2025 |  | December 31, 2024
Water Utility Services (reportable segment) | $ | 4,728,012 |  |  | 4,567,182 |
Other Services | 27,994 |  |  | 25,053 |
Unallocated Corporate | 90,920 |  |  | 66,074 |
Total assets | $ | 4,846,926 |  |  | 4,658,309 |

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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