Company: ATO
Filing Date: 2025-06-26
Form Type: 11-K
Source: 0000731802-25-000020
Chunk: 8

Company: ATMOS ENERGY CORP
Filing Date: 2025-06-26
Form: 11-K
Chunk 8
---
 financial institutions, designed to provide principal stability and a competitive yield. The CCT is valued at the net asset value of units of the T. Rowe Price Trust Company (T. Rowe Price) collective trust. The net asset value is used as a practical expedient to estimate fair value. The practical expedient would not be used if it is determined to be probable that the fund will sell the investment for an amount different from the reported net asset value. Participant transactions (purchases and sales) may occur daily. If the Plan initiates a full redemption of the collective trust, the issuer reserves the right to require 12 months' notification in order to ensure that securities liquidations will be carried out in an orderly business manner.

The fair value methods described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while the Committee believes the valuation methods used are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain assets could result in a different fair value measurement at the measurement date.

Purchases and sales of securities are recorded on a trade date basis. Investment income is recorded on the accrual basis and dividend income is recorded on the ex-dividend date. Realized gains and losses from securities transactions are reported on the average historical cost method. Capital gains and losses are included in interest and dividend income.

#### Notes Receivable from Participants
Notes receivable from participants represent Participant loans that are recorded at their remaining outstanding balance plus any accrued but unpaid interest. Interest income on notes receivable from participants is recorded when earned.

#### Subsequent Events
We have evaluated subsequent events from the December 31, 2024 statement of net assets available for benefits date through June 26, 2025, the date these financial statements were issued. Except as noted throughout Note 1 to the financial statements regarding various Plan amendments, no events occurred subsequent to the statement of net assets available for benefits date that would require recognition or disclosure in the financial statements.

<div align='center'>7</div>

### ATMOS ENERGY CORPORATION RETIREMENT

### SAVINGS PLAN AND TRUST

### NOTES TO FINANCIAL STATEMENTS
<div align='center'>(continued)</div>

#### 3. Administration of the Plan and Plan Assets
The Plan is administered by the Committee, consisting of at least three persons who are appointed by the Board. The members of the Committee serve at the appointment of the Board without compensation from the Plan. Certain administrative functions