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)

Credit Risk

The Company and its subsidiaries’ access to capital markets and costs of financing are influenced by its credit ratings. Below summarizes the Company and its subsidiaries’ issuer and security credit ratings as of December 31, 2025:

S&P

Moody's

Essential Utilities, Inc. - Issuer/corporate credit rating

A - / Positive

Baa2 / Negative

Commercial paper Senior unsecured debt

A - 2

P - 2 Baa2

BBB+

Aqua Pennsylvania, Inc. - Issuer/corporate credit rating

A - / Positive

Not Rated Not Rated

Senior secured

A

PNG Companies LLC - Issuer/corporate credit rating

A - / Stable

Baa2 / Negative

Senior secured

A -

Baa2

The Company’s ability to maintain its credit rating depends, among other things, on adequate and timely rate relief, its ability to fund capital expenditures in a balanced manner using both debt and equity, and its ability to generate cash flow. A material downgrade of our credit rating may result in the imposition of additional financial and/or other covenants, impact the market prices of equity and debt securities, increase our borrowing costs, and adversely affect our liquidity, among other things. Management continues to enhance our regulatory practices to address regulatory lag and recover capital project costs and increases in operating costs efficiently and timely through various rate-making mechanisms. Off-Balance Sheet Financing Arrangements We do not engage in any off-balance sheet financing arrangements. We do not have any interest in entities referred to as variable interest entities, which includes special purpose entities and other structured finance entities.

Contractual Obligations The following table summarizes our contractual cash obligations as of December 31, 2025:

Payments Due by Period

Less than 1 year

More than 5 years

Total

1 - 3 years

3 - 5 years

Long-term debt

$ 7,613,848 $ 21,822 $ 742,484$ 911,882$ 5,937,660

Interest on fixed-rate, long-term debt (1)

311,431 36,477 11,781

1,586 7,906 5,168

32,745 28,050 249,050

Operating leases (2)

14,651

1,695 2,139

12,225

Unconditional purchase obligations (3)

2,525

1,949

Gas purchase obligations (4) Other purchase obligations (5) Pension plan obligations (6)

2,197,181 265,091 129,033 129,033

544,181 525,384 862,525

- -

- -

- -

2,416

2,416

Other obligations (7)

37,535 32,278

2,224

1,991

1,042

Total

$ 10,339,702 $ 465,300 $ 1,338,810 $ 1,471,141 $ 7,064,451

(1) Represents interest payable on fixed rate, long-term debt. Amounts reported may differ from actual due to future refinancing of debt.

(2) Represents minimum lease payments for long-term operating leases of land, office facilities, office equipment, and vehicles.

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