2025 Essential Annual Report

ESSENTIAL UTILITIES, INC. AND SUBSIDIARIES Management’s Discussion and Analysis of Financial Condition and Results of Operations (continued) (In thousands of dollars, except per share amounts)

RESULTS OF OPERATIONS

Consolidated financial and operational highlights for the years ended December 31, 2025, 2024, and 2023 are presented below. For discussion of our results of operations and cash flows for 2024 compared with 2023, refer to Part II, Item 7 “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in our Annual Report on Form 10-K for our fiscal year ended December 31, 2024, filed with the SEC on February 27, 2025.

Years ended December 31, Operating revenues: Regulated water segment

2025

2024

2023

2025 vs. 2024 2024 vs. 2023

$ 1,326,629 $ 1,221,880 $ 1,153,376 $ 104,749 $ 68,504

Regulated natural gas segment

1,117,875 842,991

863,759 36,689

274,884

(20,768) (15,447)

Other and eliminations

30,111

21,242

8,869

Consolidated operating revenues Operations and maintenance expense

$ 2,474,615 $ 2,086,113 $ 2,053,824 $ 388,502 $ 32,289

$ 639,604 $ 587,250 $ 575,518 $ $ 616,369 $ 595,314 $ 498,226 $

52,354 $ 11,732 21,055 $ 97,088

Net income

Capital expenditures

$ 1,429,980 $ 1,329,747 $ 1,199,103 $ 100,233 $ 130,644

Operating Statistics Selected operating results as a percentage of operating revenues: Operations and maintenance

25.8% 16.9%

28.2% 17.7%

28.0% 16.7%

-2.4% -0.8% -0.8% -1.1% -3.6% -0.6%

0.2% 1.0% 0.1% 0.7% 4.2% 1.2%

Depreciation and amortization Taxes other than income taxes

3.7%

4.5%

4.4%

Interest expense, net of interest income

13.2% 24.9%

14.3% 28.5%

13.6% 24.3%

Net income

Return on Essential Utilities stockholders' equity Ratio of capital expenditures to depreciation expense

9.0%

9.6%

8.4%

3.5

3.7

3.5

-0.2

0.2

Effective tax rate

0.6%

(3.8%)

(15.4%)

4.4%

11.6%

Consolidated Results of Operations Comparison for 2025 and 2024

Operating revenues - Operating revenues increased by $388,502 or 18.6% for the year ended December 31, 2025 compared to the year ended December 31, 2024. Revenues from our Regulated Water segment increased by $104,749, Regulated Natural Gas segment revenues increased by $274,884 and Other business segment revenues increased by $8,869. A detailed discussion of the factors contributing to the changes in segment operating revenues is included below under the section, Segment Results of Operations. Our Other business segment revenues consist of market-based revenues at Aqua Resources and our non-regulated natural gas operations amounting to $30,111 in 2025, $21,242 in 2024, and $36,689 in 2023. The increase in Other business segment revenues in 2025 compared to 2024 is primarily due to higher revenues from our non-regulated natural gas operations as a result of higher average gas prices and higher gas usage in the current period as compared to the prior period.

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