Company: ATO
Filing Date: 2025-12-09
Form Type: PRE 14A
Source: 0000731802-25-000061
Chunk: 22

Company: ATMOS ENERGY CORP
Filing Date: 2025-12-09
Form: PRE 14A
Chunk 22
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8, 2025.

(b) The amounts in this column represent interest earned during fiscal 2025 on the accumulated amount of Board fees deferred to the cash account, including deferrals made to the cash account in fiscal 2025, at a rate equal to the 10-year U.S. Treasury Note rate (7.07%) on the first day of each plan year (January 1) plus 250 basis points.

#### Director Share Ownership Requirements
We have share ownership guidelines for our non-employee directors that require each director to hold a multiple of his or her annual retainer in shares of Company stock. The HR Committee believes that share ownership promotes better alignment of the interests of our directors with those of our shareholders, and it monitors compliance with the ownership guidelines each year. Minimum ownership levels are as follows:

| Position                                                                                               |     | Minimum Ownership Level |
| Chairman of the Board                                                                                  |     | 5X annual retainer      |
| CEO                                                                                                    |     | 7X base salary          |
| Non-Employee Directors                                                                                 |     | 5X annual retainer      |
| Ownership Sources Included                                                                             |     |                         |
| •Direct or indirect ownership of Company stock                                                         
 •Unvested time-based RSUs                                                                              
 •Share units held by non-employee directors under our Directors Plan (defined on page 30) and the LTIP |     |                         |

#### 2026 Proxy Statement31

#### Audit and Related Fees
Fees for professional services provided by our independent registered public accounting firm, E&Y, in each of the last two fiscal years, in each of the following categories are:

|                            |     |    September 30 |       |     |      |       |
|                            |     |            2025 |       |     | 2024 |       |
|                            |     | -$ In thousands |       |     |      |       |
| Audit and Examination Fees |     |                 | 4,654 |     |      | 4,281 |
| Audit-Related Fees         |     |                 |   427 |     |      |   400 |
| Non-Audit Services         |     |                 |   158 |     |      |     — |
| Tax Fees                   |     |                 |    37 |     |      |    94 |
| Total Fees                 |     |                 | 5,276 |     |      | 4,775 |

Audit and Examination Fees. Fees for audit services include fees