Company: ATO
Filing Date: 2025-11-14
Form Type: 10-K
Source: 0000731802-25-000056
Chunk: 129

Company: ATMOS ENERGY CORP
Filing Date: 2025-11-14
Form: 10-K
Item: Item 8
Chunk 129
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 to share in our financial success based on the achievement of key performance measures considered critical to achieving business objectives for a given year with minimum and maximum thresholds. The Company must meet the minimum threshold for the plan to be funded and distributed to employees. These performance measures may include earnings growth objectives, improved cash flow objectives, or crucial customer satisfaction and safety results. We monitor progress towards the achievement of the performance measures throughout the year and record accruals based upon the expected payout using the 

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Table of ContentsATMOS ENERGY CORPORATIONNOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

best estimates available at the time the accrual is recorded. During the last several fiscal years, we have used earnings per share as our sole performance measure.

13.    Details of Selected Financial Statement Captions

The following tables provide additional information regarding the composition of certain financial statement captions.Balance SheetAccounts receivableAccounts receivable was comprised of the following at September 30, 2025 and 2024: September 30 20252024 (In thousands)Billed accounts receivable$213,651 $220,869 Unbilled revenue140,651 123,550 Insurance receivable22,940 51,715 Other accounts receivable43,526 6,804 Total accounts receivable420,768 402,938 Less: allowance for uncollectible accounts(45,259)(37,056)Net accounts receivable$375,509 $365,882 Other current assetsOther current assets as of September 30, 2025 and 2024 were comprised of the following accounts. September 30 20252024 (In thousands)Deferred gas costs$140,626 $159,762 Winter Storm Uri incremental costs5,841 3,949 Prepaid expenses80,495 74,780 Taxes receivable8,948 14,332 Materials and supplies20,076 16,961 Assets from risk management activities5,303 2,091 Regulatory assets (See Note 3)33,311 12,297 Other7,027 3,896 Total$301,627 $288,068 

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Property, plant and equipmentProperty, plant and equipment was comprised of the following as of September 30, 2025 and