The Tip Desk

Eversource Energy Earnings Fall on One-Time Charges

The utility provider reported GAAP earnings of $53.7 million for the second quarter, down from $352.7 million a year earlier.

Eversource Energy (ES) reported a decline in second-quarter GAAP earnings to $53.7 million, or $0.14 a share.

The utility provider's results were impacted by significant non-cash charges and increased financing costs. Non-GAAP recurring earnings for the quarter were $329.1 million, or $0.87 a share, compared to GAAP and non-GAAP earnings of $352.7 million, or $0.96 a share, in the second quarter of 2025.

Operating revenues for the three months ended June 30, 2026, rose to $2.90 billion from $2.84 billion in the prior-year period. However, interest expense increased to $355.5 million from $293.2 million in the same period last year.

The company recognized two primary charges during the quarter. It took a non-cash after-tax charge of $111.4 million, or $0.30 a share, related to the sale of Aquarion Water Company on June 30, 2026. Additionally, it recognized an after-tax charge of $164.0 million, or $0.43 a share, stemming from an increase in offshore wind contingent liability for payments to Global Infrastructure Partners.

Segment performance was mixed. Electric Distribution earnings rose to $170.4 million from $161.5 million in the second quarter of 2025, due to base distribution rate increases in New Hampshire and Massachusetts. Conversely, Electric Transmission earnings fell to $183.7 million from $208.0 million in the prior-year period, driven by higher interest expense and a reduction in allowed return on equity (ROE).

Other segments also saw declines. Natural Gas Distribution earnings fell to $29.7 million from $35.3 million, as the company lacked a 2025 benefit from previously expensed costs allowed for recovery. Water Distribution earnings decreased to $11.6 million from $14.4 million due to higher depreciation and operations and maintenance expenses.

For the first half of 2026, the company included an after-tax charge of $43.9 million, or $0.12 a share, following a FERC decision that reduced the New England transmission ROE rate from 10.57% to 9.57%.

Eversource reaffirmed its 2026 non-GAAP recurring earnings guidance at $4.57 to $4.72 a share. This range represents a decrease from the company's original guidance of $4.80 to $4.95 a share.