Company: AWK
Filing Date: 2025-12-17
Form Type: S-4
Source: 0001193125-25-321389
Chunk: 215

Company: American Water Works Company, Inc.
Filing Date: 2025-12-17
Form: S-4
Chunk 215
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 the year ended December 31, 2024, has been derived by combining the historical consolidated financial statements of American Water and Essential to give pro forma effect to the merger, as discussed in greater detail below. The merger is discussed in greater detail in “ The Merger” beginning on page 57 and “ The Merger Agreement” beginning on page 120. The unaudited pro forma condensed combined balance sheet as of September 30, 2025 combines the unaudited consolidated balance sheet of American Water as of September 30, 2025 with the unaudited condensed consolidated balance sheet of Essential as of September 30, 2025, giving effect to the merger as if it had been consummated on September 30, 2025. The unaudited pro forma condensed combined statement of operations for the nine months ended September 30, 2025 combines the unaudited consolidated statement of operations of American Water for the nine months ended September 30, 2025 with the unaudited condensed consolidated statement of operations of Essential for the nine months ended September 30, 2025, giving effect to the merger as if it had been consummated on January 1, 2024. The unaudited pro forma condensed combined statement of operations for the year ended December 31, 2024 combines the audited consolidated statement of operations of American Water for the year ended December 31, 2024 with the audited consolidated statement of operations of Essential for the year ended December 31, 2024, giving effect to the merger as if it had been consummated on January 1, 2024. The unaudited pro forma condensed combined financial information has been prepared based on, is derived from, and should be read in conjunction with, the following historical financial statements and the accompanying notes, which are incorporated by reference into this joint proxy statement/prospectus:

The unaudited pro forma condensed combined financial information should also be read together with other financial information included elsewhere or incorporated by reference into this joint proxy statement/prospectus. See “ Where You Can Find More Information” beginning on page 182. Accounting for the Merger The unaudited pro forma condensed combined financial information has been prepared using the acquisition method of accounting in accordance with GAAP. American Water has been treated as the acquirer for accounting 145

purposes, and thus the unaudited pro forma condensed combined financial information accounts for the merger as a business combination in accordance with ASC 805.