0001628280-26-053401 | 10-Q | XBRL Viewer

Regulatory Matters

6 Months Ended

Jun. 30, 2026

In accordance with accounting principles for rate-regulated enterprises, GSWC and BVES record regulatory assets, which represent probable future recovery of incurred costs from customers through the ratemaking process, and regulatory liabilities, which represent probable future refunds that are to be credited to customers through the ratemaking process. At June 30, 2026, GSWC and BVES had $14.0 million of net regulatory liabilities on the balance sheets, which included $114.9 million of regulatory assets net of $128.9 million of regulatory liabilities. As authorized by the CPUC, the majority of the regulatory assets and liabilities accrue interest at the current 90-day commercial-paper rate. There are $45.8 million of regulatory assets not accruing a carrying cost, which included $27.9 million related to flowed-through deferred income taxes including the gross-up portion on the deferred tax resulting from the excess deferred income tax regulatory liability, and $14.6 million related to memorandum accounts authorized by the CPUC to track unrealized gains and losses on BVES’s purchase power contracts over the term of the contracts. The remaining $3.3 million relates to other regulatory assets that do not provide for a carrying cost. Furthermore, there are $124.3 million of regulatory liabilities not incurring interest that consisted of $66.8 million related to excess deferred income taxes arising from the lower federal income tax rate under the Tax Cuts and Jobs Act enacted in December 2017 that are being refunded to customers, $40.6 million related to the net over funded positions in Registrant’s pension and other retirement obligations (not including the two-way pension balancing accounts, which accrues interest), and $16.9 million related to the Per- and Polyfluoroalkyl Substances (“PFAS”) contamination litigation proceeds memorandum account that also does not accrue interest.

Regulatory assets represent costs incurred by GSWC and/or BVES for which they have received or expect to receive rate recovery in the future. In determining the probability of costs being recognized in other periods, GSWC and BVES consider regulatory rules and decisions, past practices, and other facts or circumstances that would indicate if recovery is probable. If the CPUC determines that a portion of either GSWC’s or BVES’s regulatory assets are not recoverable in customer rates, the applicable utility must determine if it has suffered an asset impairment that requires it to write down the asset’s value. Regulatory assets are offset against regulatory liabilities within each ratemaking area. Amounts expected to be collected or refunded in the next twelve months have been classified as current assets and current liabilities by ratemaking area.

Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:


(dollars in thousands)	June 30, 2026		December 31, 2025
GSWC
2022/2023 general rate case memorandum accounts (unbilled revenue)	$	14,632	$	22,107
Flowed-through deferred income taxes, net	24,260		20,932
Low income rate assistance balancing accounts	11,881		10,582
Other regulatory assets	20,210		28,405
Excess deferred income taxes	(63,081)		(63,223)
Pensions and other post-retirement obligations	(44,502)		(43,479)
PFAS Contamination Litigation Proceeds Memorandum Account	(16,851)		(10,987)
Other regulatory liabilities	(212)		(1,331)
Total GSWC	$	(53,663)	$	(36,994)
BVES
Derivative instrument memorandum account (Note 5)	$	14,631	$	15,503
2023/2024 general rate case memorandum accounts (unbilled revenue)	6,624		8,221
Wildfire mitigation and other fire prevention related costs memorandum accounts	8,967		11,336
Other regulatory assets	13,676		15,213
Other regulatory liabilities	(4,206)		(4,015)
Total BVES	$	39,692	$	46,258

Total AWR	$	(13,971)	$	9,264

Regulatory matters are discussed in the consolidated financial statements and the notes thereto included in the Company’s Form 10-K for the year ended December 31, 2025 filed with the SEC. There were no significant changes during the six months ended June 30, 2026 except for routine and recurring activity, including the recovery of regulatory assets through surcharges currently in place.

PFAS Contamination Litigation Proceeds Memorandum Account:

GSWC has been a class member in various class action lawsuits related to PFAS contamination affecting public water systems. A class settlement agreement among Tyco Fire Products LP (“Tyco”) and the class of eligible public water systems was entered into on April 12, 2024 that resolved any claims for PFAS contamination with Tyco. The class settlement agreement

between the parties was approved by an order issued by the Federal District Court of South Carolina on November 22, 2024. As a result of the settlement, GSWC received from Tyco $2.2 million, net of legal and other fees, during the second quarter of 2026. In addition to the class settlement with Tyco, in June 2026, GSWC received a settlement payment of $0.9 million, net of legal and other fees, from BASF Corporation (“BASF”) pursuant to a class settlement agreement entered into on May 20, 2024 that resolved any claims for PFAS contamination with BASF. The proceeds received from both settlement agreements have been included in the PFAS contamination litigation proceeds memorandum account and are reflected as regulatory liabilities as of June 30, 2026.

Also, in connection with GSWC’s class settlement agreement entered into with 3M Company in 2023, on June 23, 2026 GSWC was notified that the scheduled and third legal settlement payment of $3.3 million, net of legal and other fees, was paid by 3M Company to a qualified settlement fund and administered by a custodian for the benefit of GSWC. The funds are expected to be disbursed to GSWC in the third quarter of 2026. Accordingly, a $3.3 million receivable has been recognized along with a corresponding regulatory liability as the amount was realizable and collection was virtually certain as of June 30, 2026. Subsequent to quarter-end, on July 23, 2026, GSWC received the third settlement payment of $3.3 million from 3M.

Settlement proceeds received by GSWC have been and may be used for future capital investments or operations and maintenance expenses related to PFAS water contamination to its water systems or any PFAS related litigation against its water systems, which benefit GSWC’s customers. The CPUC has authorized GSWC to track in a memorandum account the settlement payments received by GSWC from lawsuits related to PFAS contamination in its water systems, which include the proceeds received for participation in class action lawsuits. The amounts in the memorandum account have been recorded as a regulatory liability and have been used, and will continue to be used in the future, to offset the incremental investments in replacement and treatment of property, as well as operations and maintenance expenses and other direct expenses related to PFAS contamination.

Revenues

6 Months Ended

Jun. 30, 2026

Revenue from Contract with Customer [Abstract]

Revenues

Most of Registrant’s revenues are derived from contracts with customers, including tariff-based revenues from its regulated utilities at GSWC and BVES. ASUS’s initial firm fixed-price long-term contracts with the U.S. government are considered service concession arrangements under ASC 853, Service Concession Arrangements. ASUS’s military base contracts consist primarily of 50-year contracts and one 15-year contract with the U.S. government. Accordingly, the services under these contracts are accounted for under Topic 606—Revenue from Contracts with Customers, and the water and/or wastewater systems are not recorded as Property, Plant and Equipment on Registrant’s balance sheets.

Although GSWC and BVES have a diversified customer base of residential, commercial, industrial, and other customers, revenues derived from residential and commercial customers generally account for approximately 90% of total water and electric revenues. Most of ASUS’s revenues are derived from the U.S. government.

For the three and six months ended June 30, 2026 and 2025, disaggregated revenues from contracts with customers by segment were as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
(dollars in thousands)	2026		2025		2026		2025
Water:
Tariff-based revenues	$	129,779	$	117,240	$	240,974	$	217,571
CPUC-approved surcharges (cost-recovery activities)	190		1,756		604		2,561
Other	691		689		1,309		1,300
Water revenues from contracts with customers	130,660		119,685		242,887		221,432
M-WRAM under-collection (alternative revenue program)	390		12		1,273		268
Total water revenues	131,050		119,697		244,160		221,700

Electric:
Tariff-based revenues	12,462		11,780		30,198		25,513
CPUC-approved surcharges (cost-recovery activities)	978		1,384		2,637		1,427
Electric revenues from contracts with customers	13,440		13,164		32,835		26,940
BRRBA under/(over)-collection (alternative revenue program)	186		(236)		(552)		990
Total electric revenues	13,626		12,928		32,283		27,930

Contracted services:
Water	23,714		14,398		46,892		31,010
Wastewater	12,900		16,043		27,146		30,439
Contracted services revenues from contracts with customers	36,614		30,441		74,038		61,449

Total AWR revenues	$	181,290	$	163,066	$	350,481	$	311,079

The opening and closing balances of the receivable from the U.S. government, contract assets, and contract liabilities from contracts with customers, which are related entirely to ASUS, are as follows:


(dollars in thousands)	June 30, 2026		December 31, 2025
Unbilled receivables	$	3,410	$	5,048
Receivable from the U.S. government	$	63,390	$	74,060
Contract assets	$	29,972	$	31,507
Contract liabilities	$	10,679	$	11,735

Unbilled receivables and Receivable from the U.S. government represent receivables where the right to payment is conditional only by the passage of time.

Contract Assets - Contract assets are assets of ASUS and its subsidiaries and consist of unbilled revenues recognized from work-in-progress construction projects, where the right to payment is conditional on something other than the passage of time. The classification of this asset as current or noncurrent is based on the timing of when ASUS expects to bill these amounts.

Contract Liabilities - Contract liabilities are liabilities of ASUS and consist of billings in excess of revenue recognized. The classification of this liability as current or noncurrent is based on the timing of when ASUS expects to recognize revenue. Contracted services revenues recognized during the three and six months ended June 30, 2026, which were included in contract liabilities at the beginning of the period were $4.6 million and $8.2 million, respectively. Contracted services revenues recognized during the three and six months ended June 30, 2026 from performance obligations satisfied in previous periods were not material.

As of June 30, 2026, AWR’s aggregate remaining performance obligations, which are entirely from the contracted services segment, were $4.2 billion. ASUS expects to recognize revenue on these remaining performance obligations over the remaining term of each of the contracts, which range from 13 to 48 years. Each of the 50-year contracts with the U.S. government is subject to termination, in whole or in part, prior to the end of its contract term for convenience of the U.S. government. The 50-year contracts provide that, in such an event, the U.S. government would be entitled to repurchase the utility systems and ASUS would be entitled to recover any unrecovered investments under the contracts’ termination and other provisions at the time of termination.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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+ Details

Employee Benefit Plans

6 Months Ended

Jun. 30, 2026

Retirement Benefits [Abstract]

Employee Benefit Plans

The components of net periodic benefit costs for Registrant’s pension plan, postretirement medical benefit plan and SERP for the three and six months ended June 30, 2026 and 2025 were as follows:


	For The Three Months Ended June 30,
	Pension Benefits				Other Postretirement Benefits				SERP
(dollars in thousands)	2026		2025		2026		2025		2026		2025
Components of Net Periodic Benefits Cost:
Service cost	$	730	$	668	$	25	$	27	$	202	$	180
Interest cost	2,750		2,676		18		21		506		485
Expected return on plan assets	(3,552)		(3,179)		(179)		(161)		—		—
Amortization of prior service cost	108		110		—		—		—		—
Amortization of actuarial (gain) loss	(429)		—		(71)		(292)		—		—
Net periodic benefits costs under accounting standards	$	(393)	$	275	$	(207)	$	(405)	$	708	$	665

	For The Six Months Ended June 30,
	Pension Benefits				Other Postretirement Benefits				SERP
(dollars in thousands)	2026		2025		2026		2025		2026		2025
Components of Net Periodic Benefits Cost:
Service cost	$	1,482	$	1,442	$	52	$	54	$	404	$	361
Interest cost	5,463		5,382		37		45		1,012		970
Expected return on plan assets	(7,106)		(6,362)		(358)		(322)		—		—
Amortization of prior service cost	217		218		—		—		—		—
Amortization of actuarial (gain) loss	(910)		—		(142)		(583)		—		—
Net periodic benefits costs under accounting standards	$	(854)	$	680	$	(411)	$	(806)	$	1,416	$	1,331

Registrant does not expect to contribute to its pension plan in 2026 given its current funded status. Registrant’s policy is to fund the plans annually at a level which is deductible for income tax purposes and is consistent with amounts recovered in customer rates while also complying with ERISA’s funding requirements.

As authorized by the CPUC in the water and electric general rate case decisions, GSWC and BVES each utilize two-way balancing accounts to track differences between the forecasted annual pension expenses in rates, or expected to be in rates, and the actual annual expense recorded in accordance with the accounting guidance for pension costs. During the three months ended June 30, 2026 and 2025, GSWC’s actual pension expense was lower than the amounts included in water customer rates by $0.9 million and $0.4 million, respectively, and $1.8 million and $0.8 million during the six months ended June 30, 2026 and 2025, respectively. As of June 30, 2026, GSWC has a $3.9 million over-collection in its two-way balancing account, which is included as part of regulatory liabilities in Registrant’s balance sheets (Note 3).

BVES’s actual expense was lower than the amounts included in electric customer rates for all periods presented. As a result of receiving a final decision in its electric general rate case in the fourth quarter of 2024, BVES’s actual pension expense approximates the amounts included in electric rates, resulting in an insignificant balance in its pension balancing account as of June 30, 2026.

- Definition

The entire disclosure for retirement benefits.

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+ Details

Business Segments (Tables)

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

Schedule of reporting segments information

The following tables present information by reportable segment and AWR (parent) that reconcile segment net income (loss) to total consolidated net income (loss) and segment assets to total consolidated assets. The utility plant balances are net of respective accumulated provisions for depreciation. The net property, plant and equipment of the electric segment is presented net of Contributions in Aid of Construction (“CIAC”). Capital additions reflect capital expenditures paid in cash and exclude U.S. government-funded and third-party prime funded capital expenditures for ASUS’s subsidiaries and property installed by developers and conveyed to GSWC and BVES.


	For The Three Months Ended June 30, 2026
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Operating revenues	$	131,050	$	13,626	$	36,614	$	181,290	$	—	$	181,290
Less:
Supply costs	34,697		2,828		—		37,525		—		37,525
Other operation	8,111		1,235		2,688		12,034		—		12,034
Administrative and general	15,337		3,183		5,999		24,519		2		24,521
Depreciation and amortization expense (1)	10,733		1,068		946		12,747		—		12,747
Maintenance	3,005		1,559		1,637		6,201		—		6,201
Property and other taxes	6,198		750		596		7,544		—		7,544
ASUS construction expense	—		—		16,747		16,747		—		16,747
Segment operating income (loss)	52,969		3,003		8,001		63,973		(2)		63,971

Interest expense	(9,618)		(1,291)		(39)		(10,948)		(1,226)		(12,174)
Interest income	419		253		201		873		13		886
Gain (loss) on investments held in a trust	4,330		—		—		4,330		—		4,330
Income tax expense (benefit)	12,642		502		1,984		15,128		(649)		14,479
Other segment items income (expense) (2)	643		29		7		679		61		740
Segment net income (loss)	$	36,101	$	1,492	$	6,186	$	43,779	$	(505)	$	43,274

	For The Three Months Ended June 30, 2026
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Capital additions (3)	$	42,989	$	4,969	$	552	$	48,510	$	—	$	48,510


	For The Three Months Ended June 30, 2025
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Operating revenues	$	119,697	$	12,928	$	30,441	$	163,066	$	—	$	163,066
Less:
Supply costs	33,959		2,961		—		36,920		—		36,920
Other operation	8,800		1,079		2,431		12,310		—		12,310
Administrative and general	15,952		3,648		5,620		25,220		2		25,222
Depreciation and amortization expense (1)	9,895		899		887		11,681		—		11,681
Maintenance	2,824		1,725		1,580		6,129		—		6,129
Property and other taxes	5,710		650		595		6,955		—		6,955
ASUS construction expense	—		—		12,890		12,890		—		12,890
Segment operating income (loss)	42,557		1,966		6,438		50,961		(2)		50,959

Interest expense	(9,265)		(1,202)		(179)		(10,646)		(1,462)		(12,108)
Interest income	936		350		202		1,488		10		1,498
Gain (loss) on investments held in a trust	2,748		—		—		2,748		—		2,748
Income tax expense (benefit)	9,096		85		1,599		10,780		(545)		10,235
Other segment items income (expense) (2)	260		147		12		419		409		828
Segment net income (loss)	$	28,140	$	1,176	$	4,874	$	34,190	$	(500)	$	33,690

	For The Three Months Ended June 30, 2025
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Capital additions (3)	$	43,221	$	6,129	$	1,566	$	50,916	$	—	$	50,916


	For The Six Months Ended June 30, 2026
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Operating revenues	$	244,160	$	32,283	$	74,038	$	350,481	$	—	$	350,481
Less:
Supply costs	64,958		7,225		—		72,183		—		72,183
Other operation	15,255		2,576		5,471		23,302		—		23,302
Administrative and general	33,091		6,849		12,731		52,671		4		52,675
Depreciation and amortization expense (1)	21,392		2,134		1,905		25,431		—		25,431
Maintenance	5,079		3,809		3,013		11,901		—		11,901
Property and other taxes	12,718		1,572		1,277		15,567		—		15,567
ASUS construction expense	—		—		34,080		34,080		—		34,080
Segment operating income (loss)	91,667		8,118		15,561		115,346		(4)		115,342

Interest expense	(19,010)		(2,544)		(110)		(21,664)		(2,617)		(24,281)
Interest income	897		543		401		1,841		21		1,862
Gain (loss) on investments held in a trust	3,058		—		—		3,058		—		3,058
Income tax expense (benefit)	20,206		1,386		3,873		25,465		(1,114)		24,351
Other segment items income (expense) (2)	1,378		74		22		1,474		118		1,592
Segment net income (loss)	$	57,784	$	4,805	$	12,001	$	74,590	$	(1,368)	$	73,222

	For The Six Months Ended June 30, 2026
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Capital additions (3)	$	85,233	$	9,901	$	2,427	$	97,561	$	—	$	97,561


	For The Six Months Ended June 30, 2025
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Operating revenues	$	221,700	$	27,930	$	61,449	$	311,079	$	—	$	311,079
Less:
Supply costs	59,382		7,026		—		66,408		—		66,408
Other operation	15,475		2,320		5,005		22,800		—		22,800
Administrative and general	33,609		6,746		11,739		52,094		3		52,097
Depreciation and amortization expense (1)	19,719		1,784		1,760		23,263		—		23,263
Maintenance	4,828		2,636		2,812		10,276		—		10,276
Property and other taxes	11,334		1,336		1,237		13,907		—		13,907
ASUS construction expense	—		—		25,823		25,823		—		25,823
Segment operating income (loss)	77,353		6,082		13,073		96,508		(3)		96,505

Interest expense	(18,593)		(2,338)		(492)		(21,423)		(2,767)		(24,190)
Interest income	2,208		874		401		3,483		28		3,511
Gain (loss) on investments held in a trust	2,161		—		—		2,161		—		2,161
Income tax expense (benefit)	15,610		1,132		2,976		19,718		(1,021)		18,697
Other segment items income (expense) (2)	527		316		(8)		835		409		1,244
Segment net income (loss)	$	48,046	$	3,802	$	9,998	$	61,846	$	(1,312)	$	60,534

	For The Six Months Ended June 30, 2025
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Capital additions (3)	$	101,079	$	13,982	$	3,420	$	118,481	$	—	$	118,481

(1) Depreciation computed on regulated utilities’ transportation equipment is recorded in other operating expenses and totaled $0.3 million for each of the three months ended June 30, 2026 and 2025, and totaled $0.6 million and $0.5 million for the six months ended June 30, 2026 and 2025, respectively.

(2) Other segment items primarily consist of a) non-service cost components related to Registrant’s benefit plans, and b) AFUDC (equity) on certain BVES capital projects while under construction.

(3) Capital additions reflect capital expenditures paid in cash and exclude U.S. government-funded and third-party prime funded capital expenditures for ASUS’s subsidiaries and property installed by developers and conveyed to GSWC and BVES.

Schedule of reconciliation of total utility plant (a key figure for rate-making) to total consolidated assets

The following tables reconcile segment net property, plant and equipment to total consolidated assets (in thousands):


	As of June 30, 2026
							Total
					Contracted		Reportable		AWR		Less		Consolidated
	Water		Electric		Services		Segments		Parent		Eliminations		AWR
Total net property, plant and equipment (4)	$	2,148,879	$	197,593	$	20,747	$	2,367,219	$	—	$	—	$	2,367,219
Other assets	234,086		56,936		117,218		408,240		1,204,650		(1,205,149)		407,741
Total consolidated assets	$	2,382,965	$	254,529	$	137,965	$	2,775,459	$	1,204,650	$	(1,205,149)	$	2,774,960

	As of December 31, 2025
							Total
					Contracted		Reportable		AWR		Less		Consolidated
	Water		Electric		Services		Segments		Parent		Eliminations		AWR
Total net property, plant and equipment (4)	$	2,083,684	$	192,416	$	20,219	$	2,296,319	$	—	$	—	$	2,296,319
Other assets	232,178		61,928		126,437		420,543		1,176,760		(1,178,530)		418,773
Total consolidated assets	$	2,315,862	$	254,344	$	146,656	$	2,716,862	$	1,176,760	$	(1,178,530)	$	2,715,092

(4) The utility plant balances are net of respective accumulated provisions for depreciation.

- Definition

Tabular disclosure of segment reporting. Includes, but is not limited to, reconciliation of reportable segment amount to corresponding consolidated total.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-34

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26C

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26B

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26A

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

+ Details

Regulatory Matters - Narrative (Details) - USD ($) $ in Thousands			1 Months Ended	6 Months Ended
	Jul. 23, 2026	Jun. 23, 2026	Jun. 30, 2026	Jun. 30, 2026	Dec. 31, 2025
Regulatory matters:
Net regulatory liability			$ 13,971	$ 13,971	$ (9,264)
Golden State Water Company and Bear Valley Electric Service Inc.
Regulatory matters:
Net regulatory liability			14,000	14,000
Regulatory asset			114,900	114,900
Regulatory liability			128,900	$ 128,900
Commercial paper, term				90 days
Regulatory asset not accruing carrying costs			45,800	$ 45,800
Regulatory liabilities not accruing carrying costs			124,300	124,300
Golden State Water Company and Bear Valley Electric Service Inc. \| Deferred Income Tax Charge
Regulatory matters:
Regulatory liabilities not accruing carrying costs			66,800	66,800
Golden State Water Company and Bear Valley Electric Service Inc. \| Pension Costs and Other Postretirement Benefit Costs
Regulatory matters:
Regulatory liabilities not accruing carrying costs			40,600	40,600
Golden State Water Company and Bear Valley Electric Service Inc. \| PFAS Contamination Litigation Proceeds Memorandum Account
Regulatory matters:
Regulatory liabilities not accruing carrying costs			16,900	16,900
GSWC
Regulatory matters:
Net regulatory liability			53,663	53,663	36,994
GSWC \| Tyco
Regulatory matters:
Proceeds from legal settlements			2,200
GSWC \| 3M
Regulatory matters:
Proceeds from legal settlements		$ 3,300
Litigation settlement, amounts expected to be received			3,300	3,300
GSWC \| 3M \| Subsequent Event
Regulatory matters:
Proceeds from legal settlements	$ 3,300
GSWC \| BASF
Regulatory matters:
Proceeds from legal settlements			900
GSWC \| Deferred Income Tax Charge
Regulatory matters:
Regulatory liability			63,081	63,081	63,223
GSWC \| Pension Costs and Other Postretirement Benefit Costs
Regulatory matters:
Regulatory liability			44,502	44,502	43,479
GSWC \| PFAS Contamination Litigation Proceeds Memorandum Account
Regulatory matters:
Regulatory liability			16,851	16,851	10,987
Flowed-through deferred income taxes, net \| Golden State Water Company and Bear Valley Electric Service Inc.
Regulatory matters:
Regulatory asset not accruing carrying costs			27,900	27,900
Flowed-through deferred income taxes, net \| GSWC
Regulatory matters:
Regulatory asset			24,260	24,260	20,932
Derivative instrument memorandum account (Note 5)
Regulatory matters:
Regulatory asset not accruing carrying costs			14,600	14,600
Other Regulatory assets \| Golden State Water Company and Bear Valley Electric Service Inc.
Regulatory matters:
Regulatory asset not accruing carrying costs			3,300	3,300
2022/2023 general rate case memorandum accounts (unbilled revenue) \| GSWC
Regulatory matters:
Regulatory asset			$ 14,632	$ 14,632	$ 22,107

Business Segments - Schedule of Business Segments (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2026	Mar. 31, 2026	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2026	Jun. 30, 2025
Details of reportable segment
Total operating revenues	$ 181,290		$ 163,066		$ 350,481	$ 311,079
Supply costs	37,525		36,920		72,183	66,408
Other operation	12,034		12,310		23,302	22,800
Administrative and general	24,521		25,222		52,675	52,097
Depreciation and amortization	12,747		11,681		25,431	23,263
Maintenance	6,201		6,129		11,901	10,276
Property and other taxes	7,544		6,955		15,567	13,907
ASUS construction expense	16,747		12,890		34,080	25,823
Operating Income	63,971		50,959		115,342	96,505
Interest expense	(12,174)		(12,108)		(24,281)	(24,190)
Interest income	886		1,498		1,862	3,511
(Gain) loss on investments held in a trust	4,330		2,748		3,058	2,161
Income tax expense	14,479		10,235		24,351	18,697
Other segment items income (expense)	740		828		1,592	1,244
Net Income	43,274	$ 29,948	33,690	$ 26,844	73,222	60,534
Capital additions	48,510		50,916		97,561	118,481
Reportable Legal Entities
Details of reportable segment
Total operating revenues	181,290		163,066		350,481	311,079
Supply costs	37,525		36,920		72,183	66,408
Other operation	12,034		12,310		23,302	22,800
Administrative and general	24,519		25,220		52,671	52,094
Depreciation and amortization	12,747		11,681		25,431	23,263
Maintenance	6,201		6,129		11,901	10,276
Property and other taxes	7,544		6,955		15,567	13,907
ASUS construction expense	16,747		12,890		34,080	25,823
Operating Income	63,973		50,961		115,346	96,508
Interest expense	(10,948)		(10,646)		(21,664)	(21,423)
Interest income	873		1,488		1,841	3,483
(Gain) loss on investments held in a trust	4,330		2,748		3,058	2,161
Income tax expense	15,128		10,780		25,465	19,718
Other segment items income (expense)	679		419		1,474	835
Net Income	43,779		34,190		74,590	61,846
Capital additions	48,510		50,916		97,561	118,481
AWR \| Intersegment Eliminations
Details of reportable segment
Total operating revenues	0		0		0	0
Supply costs	0		0		0	0
Other operation	0		0		0	0
Administrative and general	2		2		4	3
Depreciation and amortization	0		0		0	0
Maintenance	0		0		0	0
Property and other taxes	0		0		0	0
ASUS construction expense	0		0		0	0
Operating Income	(2)		(2)		(4)	(3)
Interest expense	(1,226)		(1,462)		(2,617)	(2,767)
Interest income	13		10		21	28
(Gain) loss on investments held in a trust	0		0		0	0
Income tax expense	(649)		(545)		(1,114)	(1,021)
Other segment items income (expense)	61		409		118	409
Net Income	(505)		(500)		(1,368)	(1,312)
Capital additions	0		0		0	0
GOLDEN STATE WATER COMPANY
Details of reportable segment
Total operating revenues	131,050		119,697		244,160	221,700
Other operation	8,111		8,800		15,255	15,475
Administrative and general	15,337		15,952		33,091	33,609
Depreciation and amortization	10,733		9,895		21,392	19,719
Maintenance	3,005		2,824		5,079	4,828
Property and other taxes	6,198		5,710		12,718	11,334
Operating Income	52,969		42,557		91,667	77,353
Interest expense	(9,618)		(9,265)		(19,010)	(18,593)
Interest income	419		936		897	2,208
(Gain) loss on investments held in a trust					3,058	2,161
Income tax expense	12,642		9,096		20,206	15,610
Net Income	36,101	$ 21,683	28,140	$ 19,906	57,784	48,046
GOLDEN STATE WATER COMPANY \| Water:
Details of reportable segment
Total operating revenues	131,050		119,697		244,160	221,700
GOLDEN STATE WATER COMPANY \| Reportable Legal Entities \| Water:
Details of reportable segment
Total operating revenues	131,050		119,697		244,160	221,700
Supply costs	34,697		33,959		64,958	59,382
Other operation	8,111		8,800		15,255	15,475
Administrative and general	15,337		15,952		33,091	33,609
Depreciation and amortization	10,733		9,895		21,392	19,719
Maintenance	3,005		2,824		5,079	4,828
Property and other taxes	6,198		5,710		12,718	11,334
ASUS construction expense	0		0		0	0
Operating Income	52,969		42,557		91,667	77,353
Interest expense	(9,618)		(9,265)		(19,010)	(18,593)
Interest income	419		936		897	2,208
(Gain) loss on investments held in a trust	4,330		2,748		3,058	2,161
Income tax expense	12,642		9,096		20,206	15,610
Other segment items income (expense)	643		260		1,378	527
Net Income	36,101		28,140		57,784	48,046
Capital additions	42,989		43,221		85,233	101,079
BVES \| Electric:
Details of reportable segment
Total operating revenues	13,626		12,928		32,283	27,930
BVES \| Reportable Legal Entities \| Electric:
Details of reportable segment
Total operating revenues	13,626		12,928		32,283	27,930
Supply costs	2,828		2,961		7,225	7,026
Other operation	1,235		1,079		2,576	2,320
Administrative and general	3,183		3,648		6,849	6,746
Depreciation and amortization	1,068		899		2,134	1,784
Maintenance	1,559		1,725		3,809	2,636
Property and other taxes	750		650		1,572	1,336
ASUS construction expense	0		0		0	0
Operating Income	3,003		1,966		8,118	6,082
Interest expense	(1,291)		(1,202)		(2,544)	(2,338)
Interest income	253		350		543	874
(Gain) loss on investments held in a trust	0		0		0	0
Income tax expense	502		85		1,386	1,132
Other segment items income (expense)	29		147		74	316
Net Income	1,492		1,176		4,805	3,802
Capital additions	4,969		6,129		9,901	13,982
ASUS \| Reportable Legal Entities \| Contracted services:
Details of reportable segment
Total operating revenues	36,614		30,441		74,038	61,449
Supply costs	0		0		0	0
Other operation	2,688		2,431		5,471	5,005
Administrative and general	5,999		5,620		12,731	11,739
Depreciation and amortization	946		887		1,905	1,760
Maintenance	1,637		1,580		3,013	2,812
Property and other taxes	596		595		1,277	1,237
ASUS construction expense	16,747		12,890		34,080	25,823
Operating Income	8,001		6,438		15,561	13,073
Interest expense	(39)		(179)		(110)	(492)
Interest income	201		202		401	401
(Gain) loss on investments held in a trust	0		0		0	0
Income tax expense	1,984		1,599		3,873	2,976
Other segment items income (expense)	7		12		22	(8)
Net Income	6,186		4,874		12,001	9,998
Capital additions	552		1,566		2,427	3,420
Golden State Water Company and Bear Valley Electric Service Inc.
Details of reportable segment
Depreciation on transportation equipment	$ 300		$ 300		$ 600	$ 500

Derivative Instruments - Schedule of Change in Fair Value of Derivatives (Details) - Commodity Contract - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at end of the period	$ (14,600)		$ (14,600)
BVES
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at beginning of the period	(15,708)	$ (13,094)	(15,503)	$ (8,823)
Unrealized gains (losses) on purchase power contracts	1,077	1,850	872	(2,421)
Fair value at end of the period	$ (14,631)	$ (11,244)	$ (14,631)	$ (11,244)

Employee Benefit Plans - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Defined Benefit Plan Disclosure [Line Items]
Increase (decrease) in regulatory assets and liabilities			$ (24,197)	$ (11,417)
GSWC
Defined Benefit Plan Disclosure [Line Items]
Increase (decrease) in regulatory assets and liabilities			(18,011)	(13,175)
Pension Benefits \| GSWC
Defined Benefit Plan Disclosure [Line Items]
Increase (decrease) in regulatory assets and liabilities	$ (900)	$ (400)	(1,800)	$ (800)
Regulatory adjustment — deferred	$ 3,900		$ 3,900

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (k)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (j)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (j)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (j)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (j)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (b)
-Publisher FASB
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+ Details

Fair Value of Financial Instruments - Schedule of Outstanding Long-Term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Fair value of financial instruments
Unamortized debt issuance expense	$ 3,100	$ 3,400
Carrying Amount
Fair value of financial instruments
Long-term debt, fair value	794,025	794,310
Fair Value
Fair value of financial instruments
Long-term debt, fair value	775,757	790,820
GOLDEN STATE WATER COMPANY
Fair value of financial instruments
Unamortized debt issuance expense	2,700	3,000
GOLDEN STATE WATER COMPANY \| Carrying Amount
Fair value of financial instruments
Long-term debt, fair value	709,025	709,310
GOLDEN STATE WATER COMPANY \| Fair Value
Fair value of financial instruments
Long-term debt, fair value	$ 690,391	$ 703,319

- Definition

The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
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-Section 50
-Paragraph 2
-Subparagraph (a)
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

Fair Value of Financial Instruments - Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2026	Dec. 31, 2025
Mutual Funds \| Fair Value, Inputs, Level 1
Fair value of financial instruments
Other Investments and Securities, at Cost	$ 51.5	$ 48.4

Earnings per Share/Capital Stock

6 Months Ended

Jun. 30, 2026

Earnings Per Share [Abstract]

Earnings per Share/Capital Stock

In accordance with the accounting guidance for participating securities and earnings per share (“EPS”), Registrant uses the “two-class” method of computing EPS. The “two-class” method is an earnings allocation formula that determines EPS for each class of common stock and participating security. AWR has participating securities related to restricted stock units that earn dividend equivalents on an equal basis with the Common Shares, and that have been issued under AWR’s stock incentive plans for employees and the non-employee directors stock plans. In applying the “two-class” method, undistributed earnings are allocated to both Common Shares and participating securities.

The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding used to calculate basic EPS:


Basic:	For The Three Months Ended June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2026		2025		2026		2025
Net income	$	43,274	$	33,690	$	73,222	$	60,534
Less: impact from participating securities	173		135		252		213
Total income available to common shareholders	$	43,101	$	33,555	$	72,970	$	60,321


Weighted average Common Shares outstanding, basic	39,341		38,509		39,227		38,382

Basic earnings per Common Share	$	1.10	$	0.87	$	1.86	$	1.57

Diluted EPS is based upon the weighted average number of Common Shares, including both outstanding shares and shares potentially issuable in connection with restricted stock units granted under AWR’s stock incentive plans for employees and directors, and net income. The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding used to calculate diluted EPS:


Diluted:	For The Three Months Ended June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2026		2025		2026		2025
Common shareholders earnings, basic	$	43,101	$	33,555	$	72,970	$	60,321
Undistributed earnings for dilutive restricted stock units	93		63		116		87
Total common shareholders earnings, diluted	$	43,194	$	33,618	$	73,086	$	60,408

Weighted average Common Shares outstanding, basic	39,341		38,509		39,227		38,382
Stock-based compensation (1)	137		133		119		118
Weighted average Common Shares outstanding, diluted	39,478		38,642		39,346		38,500

Diluted earnings per Common Share	$	1.09	$	0.87	$	1.86	$	1.57

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in calculating diluted EPS, 160,506 and 158,549 restricted stock units, including performance awards to officers of the Company at June 30, 2026 and 2025, respectively, were deemed to be outstanding and included in the calculation of diluted EPS.

On February 27, 2024, AWR entered into an equity distribution agreement with third-party sales agents, which was subsequently amended on February 20, 2026 (the “Equity Distribution Agreement”), under which AWR could offer and sell its Common Shares, from time to time at its sole discretion, through an at-the-market (“ATM”) offering program having an aggregate gross offering price of up to $200 million over a three-year period and pursuant to AWR’s effective shelf registration statement on Form S-3. AWR used the net proceeds from these sales, after deducting commissions on such sales and offering expenses, for general corporate purposes, including, but not limited to, repayment of debt and equity contributions to its subsidiaries. During the three months ended June 30, 2026, AWR sold 442,722 Common Shares, through its ATM offering program and raised proceeds of $33.8 million, net of $0.5 million in commissions paid under the terms of the Equity Distribution Agreement. AWR also incurred $0.1 million of other expenses during the three months ended June 30, 2026, which included primarily legal and other costs to support this ATM offering program. There were no Common Shares issued during the three months ended June 30, 2025. During the six months ended June 30, 2026 and 2025, AWR sold 526,959 and 334,548 Common Shares, respectively, through the ATM offering program and raised proceeds of $40.1 million, net of $0.6 million in commissions paid, and $25.8 million, net of $0.4 million in commissions paid, respectively. AWR also incurred $0.2 million of other expenses for each of the six months ended June 30, 2026 and 2025, which was primarily legal and other costs. On June 12, 2026, AWR successfully completed the ATM offering program, reaching the maximum aggregate offering capacity of $200.0 million in gross proceeds raised. In total, AWR sold 2,575,947 Common Shares through the ATM offering program, and no further sales of

Common Shares will be made under this program.

During the six months ended June 30, 2026 and 2025, AWR also issued 26,023 and 23,463 Common Shares, respectively, related to restricted stock units, pursuant to stock-based compensation plans.

During the six months ended June 30, 2026 and 2025, AWR paid $1.4 million and $1.3 million, respectively, to taxing authorities on employees’ behalf for shares withheld related to net share settlements. During the six months ended June 30, 2026 and 2025, GSWC paid $1.2 million in each period to taxing authorities on employees’ behalf for shares withheld related to net share settlements. These payments are included in the stock-based compensation caption of the statements of equity.

During the three months ended June 30, 2026 and 2025, AWR paid quarterly dividends to shareholders of approximately $19.8 million, or $0.5040 per share, and $17.9 million, or $0.4655 per share, respectively. During the six months ended June 30, 2026 and 2025, AWR paid quarterly dividends of $39.5 million, or $1.0080 per share, and $35.7 million, or $0.9310 per share, respectively.

During the three and six months ended June 30, 2026, GSWC paid dividends of $11.8 million and $31.5 million, respectively, to AWR. During the three and six months ended June 30, 2025, GSWC paid dividends of $18.0 million to AWR. ASUS paid a $8.0 million dividend to AWR during the three and six months ended June 30, 2026, but did not pay any dividends to AWR during the three and six months ended June 30, 2025.

Earnings per Share/Capital Stock - Schedule of EPS (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2026	Mar. 31, 2026	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2026	Jun. 30, 2025
Basic:
Net income	$ 43,274	$ 29,948	$ 33,690	$ 26,844	$ 73,222	$ 60,534
Less: impact from participating securities	173		135		252	213
Common shareholders earnings, basic	$ 43,101		$ 33,555		$ 72,970	$ 60,321
Weighted average Common Shares outstanding, basic (in shares)	39,341		38,509		39,227	38,382
Basic earnings per Common Share (in dollars per share)	$ 1.10		$ 0.87		$ 1.86	$ 1.57
Diluted:
Common shareholders earnings, basic	$ 43,101		$ 33,555		$ 72,970	$ 60,321
Undistributed earnings for dilutive restricted stock units	93		63		116	87
Total common shareholders earnings, diluted	$ 43,194		$ 33,618		$ 73,086	$ 60,408
Weighted average Common Shares outstanding, basic (in shares)	39,341		38,509		39,227	38,382
Stock-based compensation (in shares)	137		133		119	118
Weighted average Common Shares outstanding, diluted (in shares)	39,478		38,642		39,346	38,500
Diluted earnings per Common Share (in dollars per share)	$ 1.09		$ 0.87		$ 1.86	$ 1.57

Contingencies (Details) - Environmental Clean-Up and Remediation - GOLDEN STATE WATER COMPANY $ in Millions	Jun. 30, 2026 USD ($) plantSite
Loss Contingencies [Line Items]
Number of plant facilities \| plantSite	1
Environmental costs recognized, capitalized	$ 7.0
Environmental loss contingencies paid by third party	1.5
Accrued liability for the estimated additional cost to complete the clean-up at the site	$ 1.3

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-9

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 450
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-URI https://asc.fasb.org/1943274/2147482645/405-30-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 460
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-URI https://asc.fasb.org/1943274/2147482425/460-10-50-3

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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-1

+ Details

Revenues - Schedule of Contract with Customer, Asset and Liability (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Disaggregation of Revenue [Line Items]
Unbilled receivable	$ 30,122	$ 26,621
ASUS
Disaggregation of Revenue [Line Items]
Unbilled receivable	3,410	5,048
Receivable from the U.S. government	63,390	74,060
Contract assets	29,972	31,507
Contract liabilities	$ 10,679	$ 11,735

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

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-URI https://asc.fasb.org/1943274/2147479777/606-10-55-91

+ Details

Employee Benefit Plans (Tables)

6 Months Ended

Jun. 30, 2026

Retirement Benefits [Abstract]

Schedule of components of net periodic benefit costs, before allocation to the overhead pool, for Registrant's pension plan, postretirement plan, and SERP

The components of net periodic benefit costs for Registrant’s pension plan, postretirement medical benefit plan and SERP for the three and six months ended June 30, 2026 and 2025 were as follows:


	For The Three Months Ended June 30,
	Pension Benefits				Other Postretirement Benefits				SERP
(dollars in thousands)	2026		2025		2026		2025		2026		2025
Components of Net Periodic Benefits Cost:
Service cost	$	730	$	668	$	25	$	27	$	202	$	180
Interest cost	2,750		2,676		18		21		506		485
Expected return on plan assets	(3,552)		(3,179)		(179)		(161)		—		—
Amortization of prior service cost	108		110		—		—		—		—
Amortization of actuarial (gain) loss	(429)		—		(71)		(292)		—		—
Net periodic benefits costs under accounting standards	$	(393)	$	275	$	(207)	$	(405)	$	708	$	665

	For The Six Months Ended June 30,
	Pension Benefits				Other Postretirement Benefits				SERP
(dollars in thousands)	2026		2025		2026		2025		2026		2025
Components of Net Periodic Benefits Cost:
Service cost	$	1,482	$	1,442	$	52	$	54	$	404	$	361
Interest cost	5,463		5,382		37		45		1,012		970
Expected return on plan assets	(7,106)		(6,362)		(358)		(322)		—		—
Amortization of prior service cost	217		218		—		—		—		—
Amortization of actuarial (gain) loss	(910)		—		(142)		(583)		—		—
Net periodic benefits costs under accounting standards	$	(854)	$	680	$	(411)	$	(806)	$	1,416	$	1,331

Employee Benefit Plans - Schedule of Net Periodic Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	$ 730	$ 668	$ 1,482	$ 1,442
Interest cost	2,750	2,676	5,463	5,382
Expected return on plan assets	(3,552)	(3,179)	(7,106)	(6,362)
Amortization of prior service cost	108	110	217	218
Amortization of actuarial (gain) loss	(429)	0	(910)	0
Net periodic benefits costs under accounting standards	(393)	275	(854)	680
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	25	27	52	54
Interest cost	18	21	37	45
Expected return on plan assets	(179)	(161)	(358)	(322)
Amortization of prior service cost	0	0	0	0
Amortization of actuarial (gain) loss	(71)	(292)	(142)	(583)
Net periodic benefits costs under accounting standards	(207)	(405)	(411)	(806)
SERP
Components of Net Periodic Benefits Cost:
Service cost	202	180	404	361
Interest cost	506	485	1,012	970
Expected return on plan assets	0	0	0	0
Amortization of prior service cost	0	0	0	0
Amortization of actuarial (gain) loss	0	0	0	0
Net periodic benefits costs under accounting standards	$ 708	$ 665	$ 1,416	$ 1,331

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Jun. 30, 2026
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Business Segments - Schedule of PPE and Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Details of reportable segment
Total net property, plant and equipment (4)	$ 2,367,219	$ 2,296,319
Other assets	407,741	418,773
Total Assets	2,774,960	2,715,092
Reportable Legal Entities
Details of reportable segment
Total net property, plant and equipment (4)	2,367,219	2,296,319
Other assets	408,240	420,543
Total Assets	2,775,459	2,716,862
Intersegment Eliminations
Details of reportable segment
Total net property, plant and equipment (4)	0	0
Other assets	(1,205,149)	(1,178,530)
Total Assets	(1,205,149)	(1,178,530)
AWR \| Intersegment Eliminations
Details of reportable segment
Total net property, plant and equipment (4)	0	0
Other assets	1,204,650	1,176,760
Total Assets	1,204,650	1,176,760
GOLDEN STATE WATER COMPANY
Details of reportable segment
Total net property, plant and equipment (4)	2,148,879	2,083,684
Total Assets	2,382,965	2,315,862
GOLDEN STATE WATER COMPANY \| Reportable Legal Entities \| Water:
Details of reportable segment
Total net property, plant and equipment (4)	2,148,879	2,083,684
Other assets	234,086	232,178
Total Assets	2,382,965	2,315,862
BVES \| Reportable Legal Entities \| Electric:
Details of reportable segment
Total net property, plant and equipment (4)	197,593	192,416
Other assets	56,936	61,928
Total Assets	254,529	254,344
ASUS \| Reportable Legal Entities \| Contracted services:
Details of reportable segment
Total net property, plant and equipment (4)	20,747	20,219
Other assets	117,218	126,437
Total Assets	$ 137,965	$ 146,656

Business Segments

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

Business Segments

AWR has three reportable segments: water, electric and contracted services. GSWC has one segment, water. On a stand-alone basis, AWR has no material assets or liabilities other than its equity investments in its subsidiaries, note payables to bank, deferred taxes and note receivables from affiliate.

GSWC and BVES are CPUC regulated public utilities with business activities conducted in California. Activities of ASUS and its subsidiaries are conducted in California, Florida, Kansas, Maryland, Massachusetts, New Mexico, North Carolina, South Carolina, Texas and Virginia. Some of ASUS’s wholly owned subsidiaries are regulated by the state in which the subsidiary primarily conducts water and/or wastewater operations. Fees charged for operations and maintenance and renewal and replacement services are based upon the terms of the contracts with the U.S. government, which have been filed, as appropriate, with the commissions in the states in which ASUS’s subsidiaries are incorporated.

Registrant evaluates the performance of its reportable segments based on segment net income (loss). Registrant’s chief operating decision maker is the chief executive officer. The chief operating decision maker uses segment net income (loss) as a financial measure as part of the annual operating budget and forecasting process to monitor monthly financial activities of its segments. This financial information is reviewed and evaluated by the chief operating decision maker in making segment operating, capital, and business decisions.


	For The Three Months Ended June 30, 2026
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Operating revenues	$	131,050	$	13,626	$	36,614	$	181,290	$	—	$	181,290
Less:
Supply costs	34,697		2,828		—		37,525		—		37,525
Other operation	8,111		1,235		2,688		12,034		—		12,034
Administrative and general	15,337		3,183		5,999		24,519		2		24,521
Depreciation and amortization expense (1)	10,733		1,068		946		12,747		—		12,747
Maintenance	3,005		1,559		1,637		6,201		—		6,201
Property and other taxes	6,198		750		596		7,544		—		7,544
ASUS construction expense	—		—		16,747		16,747		—		16,747
Segment operating income (loss)	52,969		3,003		8,001		63,973		(2)		63,971

Interest expense	(9,618)		(1,291)		(39)		(10,948)		(1,226)		(12,174)
Interest income	419		253		201		873		13		886
Gain (loss) on investments held in a trust	4,330		—		—		4,330		—		4,330
Income tax expense (benefit)	12,642		502		1,984		15,128		(649)		14,479
Other segment items income (expense) (2)	643		29		7		679		61		740
Segment net income (loss)	$	36,101	$	1,492	$	6,186	$	43,779	$	(505)	$	43,274

	For The Three Months Ended June 30, 2026
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Capital additions (3)	$	42,989	$	4,969	$	552	$	48,510	$	—	$	48,510


	For The Three Months Ended June 30, 2025
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Operating revenues	$	119,697	$	12,928	$	30,441	$	163,066	$	—	$	163,066
Less:
Supply costs	33,959		2,961		—		36,920		—		36,920
Other operation	8,800		1,079		2,431		12,310		—		12,310
Administrative and general	15,952		3,648		5,620		25,220		2		25,222
Depreciation and amortization expense (1)	9,895		899		887		11,681		—		11,681
Maintenance	2,824		1,725		1,580		6,129		—		6,129
Property and other taxes	5,710		650		595		6,955		—		6,955
ASUS construction expense	—		—		12,890		12,890		—		12,890
Segment operating income (loss)	42,557		1,966		6,438		50,961		(2)		50,959

Interest expense	(9,265)		(1,202)		(179)		(10,646)		(1,462)		(12,108)
Interest income	936		350		202		1,488		10		1,498
Gain (loss) on investments held in a trust	2,748		—		—		2,748		—		2,748
Income tax expense (benefit)	9,096		85		1,599		10,780		(545)		10,235
Other segment items income (expense) (2)	260		147		12		419		409		828
Segment net income (loss)	$	28,140	$	1,176	$	4,874	$	34,190	$	(500)	$	33,690

	For The Three Months Ended June 30, 2025
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Capital additions (3)	$	43,221	$	6,129	$	1,566	$	50,916	$	—	$	50,916


	For The Six Months Ended June 30, 2026
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Operating revenues	$	244,160	$	32,283	$	74,038	$	350,481	$	—	$	350,481
Less:
Supply costs	64,958		7,225		—		72,183		—		72,183
Other operation	15,255		2,576		5,471		23,302		—		23,302
Administrative and general	33,091		6,849		12,731		52,671		4		52,675
Depreciation and amortization expense (1)	21,392		2,134		1,905		25,431		—		25,431
Maintenance	5,079		3,809		3,013		11,901		—		11,901
Property and other taxes	12,718		1,572		1,277		15,567		—		15,567
ASUS construction expense	—		—		34,080		34,080		—		34,080
Segment operating income (loss)	91,667		8,118		15,561		115,346		(4)		115,342

Interest expense	(19,010)		(2,544)		(110)		(21,664)		(2,617)		(24,281)
Interest income	897		543		401		1,841		21		1,862
Gain (loss) on investments held in a trust	3,058		—		—		3,058		—		3,058
Income tax expense (benefit)	20,206		1,386		3,873		25,465		(1,114)		24,351
Other segment items income (expense) (2)	1,378		74		22		1,474		118		1,592
Segment net income (loss)	$	57,784	$	4,805	$	12,001	$	74,590	$	(1,368)	$	73,222

	For The Six Months Ended June 30, 2026
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Capital additions (3)	$	85,233	$	9,901	$	2,427	$	97,561	$	—	$	97,561


	For The Six Months Ended June 30, 2025
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Operating revenues	$	221,700	$	27,930	$	61,449	$	311,079	$	—	$	311,079
Less:
Supply costs	59,382		7,026		—		66,408		—		66,408
Other operation	15,475		2,320		5,005		22,800		—		22,800
Administrative and general	33,609		6,746		11,739		52,094		3		52,097
Depreciation and amortization expense (1)	19,719		1,784		1,760		23,263		—		23,263
Maintenance	4,828		2,636		2,812		10,276		—		10,276
Property and other taxes	11,334		1,336		1,237		13,907		—		13,907
ASUS construction expense	—		—		25,823		25,823		—		25,823
Segment operating income (loss)	77,353		6,082		13,073		96,508		(3)		96,505

Interest expense	(18,593)		(2,338)		(492)		(21,423)		(2,767)		(24,190)
Interest income	2,208		874		401		3,483		28		3,511
Gain (loss) on investments held in a trust	2,161		—		—		2,161		—		2,161
Income tax expense (benefit)	15,610		1,132		2,976		19,718		(1,021)		18,697
Other segment items income (expense) (2)	527		316		(8)		835		409		1,244
Segment net income (loss)	$	48,046	$	3,802	$	9,998	$	61,846	$	(1,312)	$	60,534

	For The Six Months Ended June 30, 2025
							Total
					Contracted		Reportable		AWR		Consolidated
(dollars in thousands)	Water		Electric		Services		Segments		Parent		AWR
Capital additions (3)	$	101,079	$	13,982	$	3,420	$	118,481	$	—	$	118,481

(2) Other segment items primarily consist of a) non-service cost components related to Registrant’s benefit plans, and b) AFUDC (equity) on certain BVES capital projects while under construction.

The following tables reconcile segment net property, plant and equipment to total consolidated assets (in thousands):


	As of June 30, 2026
							Total
					Contracted		Reportable		AWR		Less		Consolidated
	Water		Electric		Services		Segments		Parent		Eliminations		AWR
Total net property, plant and equipment (4)	$	2,148,879	$	197,593	$	20,747	$	2,367,219	$	—	$	—	$	2,367,219
Other assets	234,086		56,936		117,218		408,240		1,204,650		(1,205,149)		407,741
Total consolidated assets	$	2,382,965	$	254,529	$	137,965	$	2,775,459	$	1,204,650	$	(1,205,149)	$	2,774,960

	As of December 31, 2025
							Total
					Contracted		Reportable		AWR		Less		Consolidated
	Water		Electric		Services		Segments		Parent		Eliminations		AWR
Total net property, plant and equipment (4)	$	2,083,684	$	192,416	$	20,219	$	2,296,319	$	—	$	—	$	2,296,319
Other assets	232,178		61,928		126,437		420,543		1,176,760		(1,178,530)		418,773
Total consolidated assets	$	2,315,862	$	254,344	$	146,656	$	2,716,862	$	1,176,760	$	(1,178,530)	$	2,715,092

(4) The utility plant balances are net of respective accumulated provisions for depreciation.

- Definition

The entire disclosure for segment reporting.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
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+ Details

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2026	Aug. 04, 2026
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2026
Document Transition Report	false
Entity File Number	001-14431
Entity Registrant Name	American States Water Co
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	95-4676679
Entity Address, Address Line One	630 E. Foothill Blvd
Entity Address, City or Town	San Dimas
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91773-1212
City Area Code	909
Local Phone Number	394-3600
Title of 12(b) Security	Common shares
Trading Symbol	AWR
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		39,635,626
Entity Central Index Key	0001056903
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q2
GOLDEN STATE WATER COMPANY
Entity Information [Line Items]
Entity File Number	001-12008
Entity Registrant Name	Golden State Water Co
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	95-1243678
Entity Address, Address Line One	630 E. Foothill Blvd
Entity Address, City or Town	San Dimas
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91773-1212
City Area Code	909
Local Phone Number	394-3600
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		178.3836
Entity Central Index Key	0000092116
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q2

Revenues (Tables)

6 Months Ended

Jun. 30, 2026

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregated of Revenue

For the three and six months ended June 30, 2026 and 2025, disaggregated revenues from contracts with customers by segment were as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
(dollars in thousands)	2026		2025		2026		2025
Water:
Tariff-based revenues	$	129,779	$	117,240	$	240,974	$	217,571
CPUC-approved surcharges (cost-recovery activities)	190		1,756		604		2,561
Other	691		689		1,309		1,300
Water revenues from contracts with customers	130,660		119,685		242,887		221,432
M-WRAM under-collection (alternative revenue program)	390		12		1,273		268
Total water revenues	131,050		119,697		244,160		221,700

Electric:
Tariff-based revenues	12,462		11,780		30,198		25,513
CPUC-approved surcharges (cost-recovery activities)	978		1,384		2,637		1,427
Electric revenues from contracts with customers	13,440		13,164		32,835		26,940
BRRBA under/(over)-collection (alternative revenue program)	186		(236)		(552)		990
Total electric revenues	13,626		12,928		32,283		27,930

Contracted services:
Water	23,714		14,398		46,892		31,010
Wastewater	12,900		16,043		27,146		30,439
Contracted services revenues from contracts with customers	36,614		30,441		74,038		61,449

Total AWR revenues	$	181,290	$	163,066	$	350,481	$	311,079

Schedule of Contract with Customer, Asset and Liability


(dollars in thousands)	June 30, 2026		December 31, 2025
Unbilled receivables	$	3,410	$	5,048
Receivable from the U.S. government	$	63,390	$	74,060
Contract assets	$	29,972	$	31,507
Contract liabilities	$	10,679	$	11,735

Fair Value of Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2026

Fair Value Disclosures [Abstract]

Schedule of estimates of the fair value of long-term debt

The table below estimates the fair value of long-term debt held by AWR and GSWC, respectively. The fair values as of June 30, 2026 and December 31, 2025 were determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. Changes in the assumptions will produce different results.


	June 30, 2026				December 31, 2025
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—AWR (1)	$	794,025	$	775,757	$	794,310	$	790,820

	June 30, 2026				December 31, 2025
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (2)	$	709,025	$	690,391	$	709,310	$	703,319

__________________

(1) Excludes debt issuance costs of approximately $3.1 million and $3.4 million as of June 30, 2026 and December 31, 2025, respectively.

(2) Excludes debt issuance costs of approximately $2.7 million and $3.0 million as of June 30, 2026 and December 31, 2025, respectively.

Business Segments - Narrative (Details)	6 Months Ended
Business Segments - Narrative (Details)	Jun. 30, 2026 segment
GSWC
Details of reportable segment
Number of reportable segments	1
AWR
Details of reportable segment
Number of reportable segments	3

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-34

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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+ Details

Regulatory Matters (Tables)

6 Months Ended

Jun. 30, 2026

Regulated Operations [Abstract]

Schedule of regulatory assets, less regulatory liabilities in the consolidated balance sheets for continuing operations

Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:


(dollars in thousands)	June 30, 2026		December 31, 2025
GSWC
2022/2023 general rate case memorandum accounts (unbilled revenue)	$	14,632	$	22,107
Flowed-through deferred income taxes, net	24,260		20,932
Low income rate assistance balancing accounts	11,881		10,582
Other regulatory assets	20,210		28,405
Excess deferred income taxes	(63,081)		(63,223)
Pensions and other post-retirement obligations	(44,502)		(43,479)
PFAS Contamination Litigation Proceeds Memorandum Account	(16,851)		(10,987)
Other regulatory liabilities	(212)		(1,331)
Total GSWC	$	(53,663)	$	(36,994)
BVES
Derivative instrument memorandum account (Note 5)	$	14,631	$	15,503
2023/2024 general rate case memorandum accounts (unbilled revenue)	6,624		8,221
Wildfire mitigation and other fire prevention related costs memorandum accounts	8,967		11,336
Other regulatory assets	13,676		15,213
Other regulatory liabilities	(4,206)		(4,015)
Total BVES	$	39,692	$	46,258

Total AWR	$	(13,971)	$	9,264

Regulatory Matters - Schedule of Regulatory Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory assets	$ (13,971)	$ 9,264
GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory assets	(53,663)	(36,994)
GSWC \| Deferred Income Tax Charge
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory liability	(63,081)	(63,223)
GSWC \| Pension Costs and Other Postretirement Benefit Costs
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory liability	(44,502)	(43,479)
GSWC \| PFAS Contamination Litigation Proceeds Memorandum Account
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory liability	(16,851)	(10,987)
GSWC \| Other regulatory liabilities
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory liability	(212)	(1,331)
BVES
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory assets	39,692	46,258
BVES \| Other regulatory liabilities
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory liability	(4,206)	(4,015)
2022/2023 general rate case memorandum accounts (unbilled revenue) \| GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory asset	14,632	22,107
Flowed-through deferred income taxes, net \| GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory asset	24,260	20,932
Low income rate assistance balancing accounts \| GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory asset	11,881	10,582
Other regulatory assets \| GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory asset	20,210	28,405
Other regulatory assets \| BVES
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory asset	13,676	15,213
Derivative instrument memorandum account (Note 5) \| BVES
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory asset	14,631	15,503
2023/2024 general rate case memorandum accounts (unbilled revenue) \| BVES
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory asset	6,624	8,221
Wildfire mitigation and other fire prevention related costs memorandum accounts \| BVES
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory asset	$ 8,967	$ 11,336

Fair Value of Financial Instruments

6 Months Ended

Jun. 30, 2026

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

For cash and cash equivalents, accounts receivable, accounts payable and short-term debt, the carrying amount is assumed to approximate fair value due to the short-term nature of these items.

Investments held in a Rabbi Trust for the supplemental executive retirement plan (“SERP”) are measured at fair value and totaled $51.5 million as of June 30, 2026 and $48.4 million as of December 31, 2025. All equity investments in the Rabbi Trust are Level 1 investments in mutual funds. The investments held in the Rabbi Trust are included in “Other Property and Investments” on Registrant’s balance sheets.


	June 30, 2026				December 31, 2025
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—AWR (1)	$	794,025	$	775,757	$	794,310	$	790,820

	June 30, 2026				December 31, 2025
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (2)	$	709,025	$	690,391	$	709,310	$	703,319

__________________

(1) Excludes debt issuance costs of approximately $3.1 million and $3.4 million as of June 30, 2026 and December 31, 2025, respectively.

(2) Excludes debt issuance costs of approximately $2.7 million and $3.0 million as of June 30, 2026 and December 31, 2025, respectively.

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Property, Plant and Equipment
Regulated utility plant, at cost	$ 2,988,225	$ 2,899,564
Non-utility property, at cost	51,934	50,422
Total	3,040,159	2,949,986
Less - accumulated depreciation	(672,940)	(653,667)
Net property, plant and equipment	2,367,219	2,296,319
Property, Plant, and Equipment, Other, after Accumulated Depreciation [Abstract]
Other property and investments	61,612	58,664
Current Assets
Cash and cash equivalents	21,657	18,824
Accounts receivable - customers, less allowance for doubtful accounts	41,668	38,321
Unbilled receivable	30,122	26,621
Receivable from the U.S. government (Note 2)	38,576	46,400
Other accounts receivable, less allowance for doubtful accounts	7,441	6,127
Income taxes receivable	1,747	0
Materials and supplies	18,550	16,406
Regulatory assets — current	24,903	39,396
Prepayments and other current assets	12,086	7,551
Contract assets (Note 2)	29,744	31,428
Total current assets	226,494	231,074
Other Assets
Unbilled revenue — receivable from the U.S. government (Note 2)	664	1,258
Receivable from the U.S. government (Note 2)	24,814	27,660
Contract assets (Note 2)	228	79
Operating lease right-of-use assets	7,166	6,093
Regulatory assets	23,045	30,073
Other	63,718	63,872
Total other assets	119,635	129,035
Total Assets	2,774,960	2,715,092
Capitalization
Common shares, no par value	467,473	425,153
Retained earnings	654,007	620,428
Total common shareholders’ equity	1,121,480	1,045,581
Long-term debt	717,735	782,700
Total capitalization	1,839,215	1,828,281
Current Liabilities
Long-term debt — current	73,227	8,209
Accounts payable	79,507	86,021
Income taxes payable	0	1,169
Accrued other taxes	14,780	12,871
Accrued employee expenses	14,164	16,193
Accrued interest	9,525	9,545
Contract liabilities (Note 2)	10,679	11,735
Operating lease liabilities	2,341	2,062
Purchase power contract derivative at fair value (Note 5)	14,631	15,503
Other	12,252	11,304
Total current liabilities	231,106	174,612
Other Credits
Notes payable to banks	119,000	141,000
Advances for construction	80,926	77,976
Contributions in aid of construction – net	182,369	179,277
Deferred income taxes	199,215	194,121
Regulatory liabilities	61,919	60,205
Unamortized investment tax credits	839	873
Accrued pension and other postretirement benefits	37,073	36,557
Operating lease liabilities	5,191	4,406
Other	18,107	17,784
Total other credits	704,639	712,199
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities	2,774,960	2,715,092
GSWC
Property, Plant and Equipment
Total	2,729,607	2,648,213
Less - accumulated depreciation	(580,728)	(564,529)
Net property, plant and equipment	2,148,879	2,083,684
Property, Plant, and Equipment, Other, after Accumulated Depreciation [Abstract]
Other property and investments	58,783	55,829
Current Assets
Cash and cash equivalents	8,916	9,964
Accounts receivable - customers, less allowance for doubtful accounts	37,246	33,212
Unbilled receivable	25,628	20,607
Other accounts receivable, less allowance for doubtful accounts	6,145	2,767
Income taxes receivable	2,648	2,555
Materials and supplies	9,024	9,127
Regulatory assets — current	8,256	23,211
Prepayments and other current assets	8,704	6,365
Total current assets	107,121	109,251
Other Assets
Operating lease right-of-use assets	6,978	5,856
Other	61,204	61,242
Total other assets	68,182	67,098
Total Assets	2,382,965	2,315,862
Capitalization
Common shares, no par value	480,797	478,494
Retained earnings	481,392	455,243
Total common shareholders’ equity	962,189	933,737
Long-term debt	633,060	698,060
Total capitalization	1,595,249	1,631,797
Current Liabilities
Long-term debt — current	73,227	8,209
Accounts payable	65,416	67,426
Accrued other taxes	12,571	10,322
Accrued employee expenses	11,023	12,847
Accrued interest	7,807	7,738
Operating lease liabilities	2,244	1,967
Other	11,574	10,762
Total current liabilities	183,862	119,271
Other Credits
Notes payable to banks	38,000	13,000
Advances for construction	80,906	77,956
Contributions in aid of construction – net	182,369	179,277
Deferred income taxes	182,791	177,291
Regulatory liabilities	61,919	60,205
Unamortized investment tax credits	839	873
Accrued pension and other postretirement benefits	36,389	35,948
Operating lease liabilities	5,104	4,268
Other	15,537	15,976
Total other credits	603,854	564,794
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities	2,382,965	2,315,862
GSWC \| Related Party
Current Assets
Receivable from affiliate	$ 554	$ 1,443

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Operating Revenues
Water	$ 131,050	$ 119,697	$ 244,160	$ 221,700
Electric	13,626	12,928	32,283	27,930
Contracted services	36,614	30,441	74,038	61,449
Total operating revenues	181,290	163,066	350,481	311,079
Operating Expenses
Water purchased	23,543	23,911	44,903	40,219
Power purchased for pumping	3,699	3,554	6,996	6,703
Groundwater production assessment	7,270	6,125	12,797	11,804
Power purchased for resale	2,766	3,466	7,558	9,534
Supply cost balancing accounts	247	(136)	(71)	(1,852)
Other operation	12,034	12,310	23,302	22,800
Administrative and general	24,521	25,222	52,675	52,097
Depreciation and amortization	12,747	11,681	25,431	23,263
Maintenance	6,201	6,129	11,901	10,276
Property and other taxes	7,544	6,955	15,567	13,907
ASUS construction	16,747	12,890	34,080	25,823
Utilities Operating Expense, Total	117,319	112,107	235,139	214,574
Operating Income	63,971	50,959	115,342	96,505
Other Income and Expenses
Interest expense	(12,174)	(12,108)	(24,281)	(24,190)
Interest income	886	1,498	1,862	3,511
Other, net	5,070	3,576	4,650	3,405
Total other income and expenses, net	(6,218)	(7,034)	(17,769)	(17,274)
Income before income tax expense	57,753	43,925	97,573	79,231
Income tax expense	14,479	10,235	24,351	18,697
Net Income	$ 43,274	$ 33,690	$ 73,222	$ 60,534
Basic Earnings Per Common Share
Weighted Average Number of Common Shares Outstanding (in shares)	39,341	38,509	39,227	38,382
Basic Earnings Per Common Share (in dollars per share)	$ 1.10	$ 0.87	$ 1.86	$ 1.57
Fully Diluted Earnings Per Share
Weighted Average Number of Diluted Shares (in shares)	39,478	38,642	39,346	38,500
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 1.09	$ 0.87	$ 1.86	$ 1.57
Dividends declared per common share (in dollars per share)	$ 0.5040	$ 0.4655	$ 1.0080	$ 0.9310
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 131,050	$ 119,697	$ 244,160	$ 221,700
Total operating revenues	131,050	119,697	244,160	221,700
Operating Expenses
Water purchased	23,543	23,911	44,903	40,219
Power purchased for pumping	3,699	3,554	6,996	6,703
Groundwater production assessment	7,270	6,125	12,797	11,804
Supply cost balancing accounts	185	369	262	656
Other operation	8,111	8,800	15,255	15,475
Administrative and general	15,337	15,952	33,091	33,609
Depreciation and amortization	10,733	9,895	21,392	19,719
Maintenance	3,005	2,824	5,079	4,828
Property and other taxes	6,198	5,710	12,718	11,334
Utilities Operating Expense, Total	78,081	77,140	152,493	144,347
Operating Income	52,969	42,557	91,667	77,353
Other Income and Expenses
Interest expense	(9,618)	(9,265)	(19,010)	(18,593)
Interest income	419	936	897	2,208
Other, net	4,973	3,008	4,436	2,688
Total other income and expenses, net	(4,226)	(5,321)	(13,677)	(13,697)
Income before income tax expense	48,743	37,236	77,990	63,656
Income tax expense	12,642	9,096	20,206	15,610
Net Income	$ 36,101	$ 28,140	$ 57,784	$ 48,046

Contingencies	6 Months Ended
Contingencies	Jun. 30, 2026
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies Environmental Clean-Up and Remediation at GSWC: GSWC has been involved in environmental remediation and cleanup at one of its plant sites that contained an underground storage tank, which was used to store gasoline for its vehicles. This tank was removed from the ground in July 1990 along with the dispenser and ancillary piping. Since then, GSWC has been involved in various remediation activities at this site. As of June 30, 2026, the total amount spent to clean-up and remediate the plant site, since inception of the remediation period, amounted to approximately $7.0 million, of which $1.5 million has been paid by the State of California Underground Storage Tank Fund. Amounts paid by GSWC have been included in rate base and approved by the CPUC for recovery. As of June 30, 2026, GSWC has a regulatory asset and an accrued liability for the estimated remaining cost of $1.3 million to complete the clean-up at the site. The estimate includes costs for continued activities of groundwater cleanup and monitoring, future soil treatment and site-closure-related activities. The ultimate cost may vary as there are many unknowns in remediation of underground gasoline spills and this is an estimate based on currently available information. Management believes it is probable that the estimated additional costs will continue to be approved in rate base by the CPUC as approved historically. Other Litigation: Registrant is also subject to other ordinary routine litigation incidental to its business, some of which may include claims for compensatory and punitive damages. Management believes that rate recovery, proper insurance coverage and reserves are in place to insure against, among other things, property, general liability, employment, and workers’ compensation claims incurred in the ordinary course of business. Insurance coverage may not cover certain claims involving punitive damages. Registrant does not believe the outcome from any pending suits or administrative proceedings will have a material effect on Registrant’s consolidated results of operations, financial position, or cash flows.

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2026
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes AWR’s effective income tax rate (“ETR”) was 25.1% and 23.3% for the three months ended June 30, 2026 and 2025, respectively, and was 25.0% and 23.6% for the six months ended June 30, 2026 and 2025, respectively. GSWC’s ETR was 25.9% and 24.4% for the three months ended June 30, 2026 and 2025, respectively, and was 25.9% and 24.5% for the six months ended June 30, 2026 and 2025, respectively. The AWR and GSWC ETRs differed from the federal corporate statutory tax rate of 21% primarily due to (i) state taxes; (ii) permanent differences, including certain tax effects from stock compensation; (iii) the ongoing amortization of the excess deferred income tax liability; and (iv) differences between book and taxable income that are treated as flowed-through adjustments in accordance with regulatory requirements (principally from plant, rate-case, and compensation-related items). As regulated utilities, GSWC and BVES treat certain temporary differences as flowed-through to customers in computing their income tax expense consistent with the income tax method used in their CPUC-jurisdiction rate making. Flowed-through items either increase or decrease tax expense and the ETR.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477617/942-740-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
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-Section 50
-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
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-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Section 50
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Derivative Instruments (Tables)

6 Months Ended

Jun. 30, 2026

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Change in Fair Value of Derivatives

The following table presents changes in the fair value of the Level 3 derivatives for the three and six months ended June 30, 2026 and 2025:


	For The Three Months Ended June 30,				For The Six Months Ended June 30,
(dollars in thousands)	2026		2025		2026		2025
Fair value at beginning of the period	$	(15,708)	$	(13,094)	$	(15,503)	$	(8,823)
Unrealized gains (losses) on purchase power contracts	1,077		1,850		872		(2,421)
Fair value at end of the period	$	(14,631)	$	(11,244)	$	(14,631)	$	(11,244)

Income Taxes (Details)	3 Months Ended		6 Months Ended
Income Taxes (Details)	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
GSWC
Effective income tax rate
ETRs ( as a percent)	25.90%	24.40%	25.90%	24.50%
Parent
Effective income tax rate
ETRs ( as a percent)	25.10%	23.30%	25.00%	23.60%

Derivative Instruments - Narrative (Details) $ in Thousands	6 Months Ended
Derivative Instruments - Narrative (Details) $ in Thousands	Jun. 30, 2026 USD ($) MWh	Mar. 31, 2026 USD ($)	Dec. 31, 2025 USD ($)	Jun. 30, 2025 USD ($)	Mar. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)
BVES
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume \| MWh	731,611
Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, net derivative liability	$ 14,600
Commodity Contract \| BVES
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, net derivative liability	$ 14,631	$ 15,708	$ 15,503	$ 11,244	$ 13,094	$ 8,823

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Derivative Instruments

6 Months Ended

Jun. 30, 2026

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments

In May 2025, the CPUC approved a new power purchase contract between BVES and a third party. The contract provides for the purchase of electricity during a delivery period from June 1, 2025 through December 31, 2028 and is subject to the accounting guidance for derivatives and requires mark-to-market accounting. In addition, BVES continues to procure renewable portfolio standard eligible energy and renewable energy credits as a bundled product through a contract that delivers through December 31, 2035. Under this contract, there is an embedded derivative that also requires mark-to-market accounting.

The CPUC authorized the use of regulatory asset and liability memorandum accounts to offset the mark-to-market entries required by the accounting guidance. Accordingly, all unrealized gains and losses generated from derivative instruments in the purchase power contracts are deferred on a monthly basis into a non-interest-bearing regulatory memorandum account that tracks the changes in fair value of the derivatives throughout the terms of the contracts. As a result, these unrealized gains and losses do not impact Registrant’s earnings. As of June 30, 2026, the fair value of the derivative liability was $14.6 million for the power purchase contracts, with a corresponding regulatory asset recorded in the derivative instrument memorandum account as a result of overall fixed prices under BVES’s purchase power contract being higher than future energy prices. The notional volume of obligations remaining under these long-term contracts as of June 30, 2026 was 731,611 megawatt hours.

The accounting guidance for fair value measurements applies to all financial assets and financial liabilities that are measured and reported on a fair value basis. Under the accounting guidance, Registrant has made fair value measurements that are classified and disclosed in one of the following three categories:

Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

Level 2: Quoted prices in markets that are not active or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability; or

Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity).

To value the derivatives in the purchase power contracts, BVES utilizes various inputs that include quoted market prices for energy over the duration of its contracts. The market prices used to determine the fair value for the derivative instruments were estimated based on independent sources such as broker quotes and publications that are not observable in or corroborated by the market. When such inputs have a significant impact on the measurement of fair value, the instruments are categorized as Level 3. Accordingly, the valuation of the derivatives within BVES’s purchase power contracts have been classified as Level 3 for all periods presented. The changes in fair values were due to changes in forward market energy prices as of June 30, 2026 and 2025. The following table presents changes in the fair value of the Level 3 derivatives for the three and six months ended June 30, 2026 and 2025:


	For The Three Months Ended June 30,				For The Six Months Ended June 30,
(dollars in thousands)	2026		2025		2026		2025
Fair value at beginning of the period	$	(15,708)	$	(13,094)	$	(15,503)	$	(8,823)
Unrealized gains (losses) on purchase power contracts	1,077		1,850		872		(2,421)
Fair value at end of the period	$	(14,631)	$	(11,244)	$	(14,631)	$	(11,244)

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

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+ Details

Summary of Significant Accounting Policies	6 Months Ended
Summary of Significant Accounting Policies	Jun. 30, 2026
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”), Bear Valley Electric Service Inc. (“BVES”), and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Old Dominion Utility Services, Inc. (“ODUS”), Terrapin Utility Services, Inc. (“TUS”), Palmetto State Utility Services, Inc. (“PSUS”), Old North Utility Services, Inc. (“ONUS”), Emerald Coast Utility Services, Inc. (“ECUS”), Fort Riley Utility Services, Inc. (“FRUS”), Bay State Utility Services LLC (“BSUS”), and Patuxent River Utility Services LLC (“PRUS”)). AWR and its subsidiaries may be collectively referred to as “the Company.” AWR, through its wholly owned subsidiaries, serves over one million people in ten states. GSWC and BVES are both California public utilities. GSWC engages in the purchase, production, distribution and sale of water throughout California serving approximately 265,200 customer connections. BVES distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,900 customer connections. The California Public Utilities Commission (“CPUC”) regulates GSWC’s and BVES’s businesses in matters including properties, rates, services, facilities, and transactions between GSWC, BVES, and their affiliates. ASUS, through its wholly owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various U.S. military bases pursuant to initial 50-year firm fixed-price contracts with the U.S. government and one 15-year contract with the U.S. government. These contracts are subject to annual economic price adjustments and modifications for changes in circumstances, changes in laws and regulations, and additions to the contract value for new construction of facilities at the military bases. ASUS also from time to time performs construction services on military bases as a subcontractor. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation: The consolidated financial statements and notes hereto are presented in a combined report filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. AWR owns all of the outstanding common shares of GSWC, BVES and ASUS. ASUS owns all of the outstanding equity of its subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Intercompany transactions and balances have been eliminated in AWR’s consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2025 condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by GAAP. The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. In the opinion of management, all adjustments consisting of normal, recurring items, and estimates necessary for a fair statement of the results for the interim periods have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2025 filed with the SEC. Related Party and Intercompany Transactions: GSWC, BVES and ASUS provide and/or receive various support services to and from their parent, AWR, and among themselves. GSWC allocates certain corporate office administrative and general costs to its affiliates, BVES and ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to BVES of $0.8 million for each of the three month periods ended June 30, 2026 and 2025, and $1.9 million for each of the six month periods ended June 30, 2026 and 2025. GSWC also allocated corporate office administrative and general costs to ASUS of $1.2 million for each of the three month periods ended June 30, 2026 and 2025, and $2.9 million and $2.8 million during the six month periods ended June 30, 2026 and 2025, respectively. When necessary, AWR will make capital contributions to its regulated utilities in order to maintain the CPUC-authorized capital structure. Liquidity and Financing Activities: As of June 30, 2026, GSWC’s 5.5% unsecured private placement notes totaling $65.0 million are scheduled to mature on June 5, 2027. Consequently, this balance has been classified within current liabilities in the accompanying balance sheets. It is management's current intention to refinance this obligation prior to its maturity date either through the issuance of new long-term debt, an equity contribution by AWR parent, or a combination of the two. While GSWC will actively evaluate long-term financing alternatives and participate in discussions with potential lenders, no formal commitment or refinancing agreement has been executed as of the date these financial statements were issued. Recent Accounting Pronouncements Not Yet Adopted: In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024-03, (Disaggregation of Income Statement Expenses) requiring public entities to disclose additional information about specific expense categories in the notes to the financial statements on an interim and annual basis. The guidance will be effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. Registrant is currently evaluating the impact of adopting this standard. In September 2025, the FASB issued ASU 2025-06, (Targeted Improvements to the Accounting for Internal-Use Software) removing references to prescriptive and sequential software development stages. This ASU requires entities to begin capitalizing software costs when management has authorized and committed to funding the software project and it is probable that the project will be completed and the software will be used for the function intended. ASU 2025-06 is effective for annual periods beginning January 1, 2028, with early adoption permitted. Registrant is currently evaluating the impact of adopting this standard.

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Cash Flows From Operating Activities:
Net income	$ 73,222	$ 60,534
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	26,045	23,791
Provision for doubtful accounts	1,145	1,153
Deferred income taxes and investment tax credits	1,055	4,446
Stock-based compensation expense	3,274	3,066
(Gain) loss on investments held in a trust	(3,058)	(2,161)
Other — net	413	534
Changes in assets and liabilities:
Accounts receivable — customers	(4,492)	(5,638)
Unbilled receivable	(2,907)	1,894
Other receivables	1,978	1,321
Receivables from the U.S. government	10,670	3,738
Materials and supplies	(2,144)	(752)
Prepayments and other assets	(3,368)	(3,152)
Contract assets	1,535	(1,772)
Regulatory assets/liabilities	24,197	11,417
Accounts payable	(6,432)	468
Income taxes receivable/payable	(2,916)	13,559
Contract liabilities	(1,056)	4,625
Accrued pension and other postretirement benefits	(319)	734
Other liabilities	(289)	(8,169)
Net cash provided (used)	116,553	109,636
Cash Flows From Investing Activities:
Capital expenditures	(97,561)	(118,481)
Other investing activities	869	147
Net cash provided (used)	(96,692)	(118,334)
Cash Flows From Financing Activities:
Proceeds from issuance of Common Shares, net of issuance costs	39,878	25,590
Receipt of advances for and contributions in aid of construction	9,523	4,532
Refunds on advances for construction	(3,276)	(3,799)
Repayments of long-term debt	(285)	(272)
Proceeds from the issuance of long-term debt, net of issuance costs	0	149,241
Net changes in notes payable to banks	(22,000)	(136,000)
Dividends paid	(39,494)	(35,688)
Other financing activities	(1,374)	(1,320)
Net cash provided (used)	(17,028)	2,284
Net change in cash and cash equivalents	2,833	(6,414)
Cash and cash equivalents, beginning of period	18,824	26,661
Cash and cash equivalents, end of period	21,657	20,247
Non-cash transactions:
Accrued payables for investment in utility plant	39,338	36,530
Property installed by developers and conveyed	2,409	14,659
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	57,784	48,046
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	21,962	20,209
Provision for doubtful accounts	947	865
Deferred income taxes and investment tax credits	1,953	2,431
Stock-based compensation expense	3,059	2,826
(Gain) loss on investments held in a trust	(3,058)	(2,161)
Other — net	287	394
Changes in assets and liabilities:
Accounts receivable — customers	(4,981)	(4,576)
Unbilled receivable	(5,021)	(2,923)
Other receivables	(86)	618
Materials and supplies	103	618
Prepayments and other assets	(1,201)	(1,608)
Regulatory assets/liabilities	18,011	13,175
Accounts payable	(4,165)	(338)
Receivable/payable from/to affiliate	915	104
Income taxes receivable/payable	(93)	13,180
Accrued pension and other postretirement benefits	(394)	666
Other liabilities	(504)	(8,232)
Net cash provided (used)	85,518	83,294
Cash Flows From Investing Activities:
Capital expenditures	(85,233)	(101,079)
Other investing activities	432	125
Net cash provided (used)	(84,801)	(100,954)
Cash Flows From Financing Activities:
Proceeds from issuance of Common Shares, net of issuance costs	0	50,005
Receipt of advances for and contributions in aid of construction	9,523	4,532
Refunds on advances for construction	(3,276)	(3,799)
Repayments of long-term debt	(285)	(272)
Proceeds from the issuance of long-term debt, net of issuance costs	0	99,432
Net changes in notes payable to banks	25,000	(115,000)
Dividends paid	(31,500)	(18,000)
Other financing activities	(1,227)	(1,183)
Net cash provided (used)	(1,765)	15,715
Net change in cash and cash equivalents	(1,048)	(1,945)
Cash and cash equivalents, beginning of period	9,964	11,338
Cash and cash equivalents, end of period	8,916	9,393
Non-cash transactions:
Accrued payables for investment in utility plant	38,466	34,051
Property installed by developers and conveyed	$ 2,409	$ 14,659

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2026	Dec. 31, 2025
Statement [Line Items]
Accounts receivable, allowance for doubtful accounts	$ 3,593	$ 3,642
Other accounts receivable, allowance for doubtful accounts	$ 131	$ 131
Common stock shares issued not disclosed	true
Common Stock, Par Value (in usd per share)	$ 0	$ 0
Common Stock, Shares Authorized (in shares)	60,000,000	60,000,000
Common Stock, Shares, Outstanding (in shares)	39,635,452	39,082,470
GOLDEN STATE WATER COMPANY
Statement [Line Items]
Accounts receivable, allowance for doubtful accounts	$ 3,279	$ 3,233
Other accounts receivable, allowance for doubtful accounts	$ 131	$ 131
Common Stock, Par Value (in usd per share)	$ 0	$ 0
Common Stock, Shares Authorized (in shares)	1,000	1,000
Common Stock, Shares, Outstanding (in shares)	178.3836	178.3836

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

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- Definition

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+ Details

Revenues - Schedule of Disaggregated of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Disaggregation of Revenue [Line Items]
Total operating revenues	$ 181,290	$ 163,066	$ 350,481	$ 311,079
GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Total operating revenues	131,050	119,697	244,160	221,700
Water: \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	130,660	119,685	242,887	221,432
Total operating revenues	131,050	119,697	244,160	221,700
Electric: \| BVES
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	13,440	13,164	32,835	26,940
Total operating revenues	13,626	12,928	32,283	27,930
Contracted services: \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	36,614	30,441	74,038	61,449
Tariff-based revenues \| Water: \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	129,779	117,240	240,974	217,571
Tariff-based revenues \| Electric: \| BVES
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	12,462	11,780	30,198	25,513
CPUC-approved surcharges (cost-recovery activities) \| Water: \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	190	1,756	604	2,561
CPUC-approved surcharges (cost-recovery activities) \| Electric: \| BVES
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	978	1,384	2,637	1,427
Other \| Water: \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	691	689	1,309	1,300
Alternative revenues program \| Water: \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Alternative revenue programs, net	390	12	1,273	268
Alternative revenues program \| Electric: \| BVES
Disaggregation of Revenue [Line Items]
Alternative revenue programs, net	186	(236)	(552)	990
Water \| Contracted services: \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	23,714	14,398	46,892	31,010
Wastewater \| Contracted services: \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 12,900	$ 16,043	$ 27,146	$ 30,439

Summary of Significant Accounting Policies (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2026 USD ($) state contract	Jun. 30, 2025 USD ($)	Jun. 30, 2026 USD ($) customer state contract registrant	Jun. 30, 2025 USD ($)
Summary of significant accounting policies
Number of customers \| customer			1,000,000
Number of states in which entity operates \| state	10		10
Number of registrants filing combined report \| registrant			2
GSWC \| Notes Payable 5.50 Percent Due 2027
Summary of significant accounting policies
Stated interest rate percentage	5.50%		5.50%
Face amount of debt \| $	$ 65.0		$ 65.0
GSWC \| Water:
Summary of significant accounting policies
Number of customers \| customer			265,200
BVES
Summary of significant accounting policies
Payments to affiliate for corporate office administrative and general costs \| $	0.8	$ 0.8	$ 1.9	$ 1.9
BVES \| Electric:
Summary of significant accounting policies
Number of customers \| customer			24,900
ASUS
Summary of significant accounting policies
Payments to affiliate for corporate office administrative and general costs \| $	$ 1.2	$ 1.2	$ 2.9	$ 2.8
Bay State Utility Service LLC (" BSUS")
Summary of significant accounting policies
Number of contracts with 15 year contract \| contract	1		1
Bay State Utility Service LLC (" BSUS") \| Contracted services:
Summary of significant accounting policies
Period of fixed price contracts to operate and maintain water systems at various military bases			15 years
Maximum \| ASUS
Summary of significant accounting policies
Period of fixed price contracts to operate and maintain water systems at various military bases			50 years

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2026
Accounting Policies [Abstract]
Nature of Operations and Basis of Presentation	Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”), Bear Valley Electric Service Inc. (“BVES”), and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Old Dominion Utility Services, Inc. (“ODUS”), Terrapin Utility Services, Inc. (“TUS”), Palmetto State Utility Services, Inc. (“PSUS”), Old North Utility Services, Inc. (“ONUS”), Emerald Coast Utility Services, Inc. (“ECUS”), Fort Riley Utility Services, Inc. (“FRUS”), Bay State Utility Services LLC (“BSUS”), and Patuxent River Utility Services LLC (“PRUS”)). AWR and its subsidiaries may be collectively referred to as “the Company.” AWR, through its wholly owned subsidiaries, serves over one million people in ten states. GSWC and BVES are both California public utilities. GSWC engages in the purchase, production, distribution and sale of water throughout California serving approximately 265,200 customer connections. BVES distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,900 customer connections. The California Public Utilities Commission (“CPUC”) regulates GSWC’s and BVES’s businesses in matters including properties, rates, services, facilities, and transactions between GSWC, BVES, and their affiliates. ASUS, through its wholly owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various U.S. military bases pursuant to initial 50-year firm fixed-price contracts with the U.S. government and one 15-year contract with the U.S. government. These contracts are subject to annual economic price adjustments and modifications for changes in circumstances, changes in laws and regulations, and additions to the contract value for new construction of facilities at the military bases. ASUS also from time to time performs construction services on military bases as a subcontractor. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation: The consolidated financial statements and notes hereto are presented in a combined report filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. AWR owns all of the outstanding common shares of GSWC, BVES and ASUS. ASUS owns all of the outstanding equity of its subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Intercompany transactions and balances have been eliminated in AWR’s consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2025 condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by GAAP. The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. In the opinion of management, all adjustments consisting of normal, recurring items, and estimates necessary for a fair statement of the results for the interim periods have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2025 filed with the SEC.
Related Party and Intercompany Transactions	Related Party and Intercompany Transactions: GSWC, BVES and ASUS provide and/or receive various support services to and from their parent, AWR, and among themselves. GSWC allocates certain corporate office administrative and general costs to its affiliates, BVES and ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to BVES of $0.8 million for each of the three month periods ended June 30, 2026 and 2025, and $1.9 million for each of the six month periods ended June 30, 2026 and 2025. GSWC also allocated corporate office administrative and general costs to ASUS of $1.2 million for each of the three month periods ended June 30, 2026 and 2025, and $2.9 million and $2.8 million during the six month periods ended June 30, 2026 and 2025, respectively. When necessary, AWR will make capital contributions to its regulated utilities in order to maintain the CPUC-authorized capital structure.
Liquidity and Financing Activities	Liquidity and Financing Activities: As of June 30, 2026, GSWC’s 5.5% unsecured private placement notes totaling $65.0 million are scheduled to mature on June 5, 2027. Consequently, this balance has been classified within current liabilities in the accompanying balance sheets. It is management's current intention to refinance this obligation prior to its maturity date either through the issuance of new long-term debt, an equity contribution by AWR parent, or a combination of the two. While GSWC will actively evaluate long-term financing alternatives and participate in discussions with potential lenders, no formal commitment or refinancing agreement has been executed as of the date these financial statements were issued.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Not Yet Adopted: In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024-03, (Disaggregation of Income Statement Expenses) requiring public entities to disclose additional information about specific expense categories in the notes to the financial statements on an interim and annual basis. The guidance will be effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. Registrant is currently evaluating the impact of adopting this standard. In September 2025, the FASB issued ASU 2025-06, (Targeted Improvements to the Accounting for Internal-Use Software) removing references to prescriptive and sequential software development stages. This ASU requires entities to begin capitalizing software costs when management has authorized and committed to funding the software project and it is probable that the project will be completed and the software will be used for the function intended. ASU 2025-06 is effective for annual periods beginning January 1, 2028, with early adoption permitted. Registrant is currently evaluating the impact of adopting this standard.

Revenues - Narrative (Details) $ in Millions	3 Months Ended	6 Months Ended
Revenues - Narrative (Details) $ in Millions	Jun. 30, 2026 USD ($) contract	Jun. 30, 2026 USD ($) contract
ASUS
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 4.6	$ 8.2
Revenue, remaining performance obligation, amount	$ 4,200.0	$ 4,200.0
ASUS \| Minimum
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	13 years	13 years
ASUS \| Maximum
Disaggregation of Revenue [Line Items]
Period of fixed price contracts to operate and maintain water systems at various military bases		50 years
Revenue, remaining performance obligation, expected timing of satisfaction, period	48 years	48 years
Bay State Utility Service LLC (" BSUS")
Disaggregation of Revenue [Line Items]
Number of contracts with 15 year contract \| contract	1	1
Golden State Water Company and Bear Valley Electric Service Inc. \| Revenue Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Concentration risk, percentage		90.00%
Contracted services: \| Bay State Utility Service LLC (" BSUS")
Disaggregation of Revenue [Line Items]
Period of fixed price contracts to operate and maintain water systems at various military bases		15 years

STATEMENTS OF CHANGES IN COMMON SHAREHOLDER'S EQUITY - USD ($) $ in Thousands	Total	Common Stock Including Additional Paid in Capital	Retained Earnings	GOLDEN STATE WATER COMPANY	GOLDEN STATE WATER COMPANY Common Stock Including Additional Paid in Capital	GOLDEN STATE WATER COMPANY Retained Earnings
Beginning Balance (in shares) at Dec. 31, 2024		38,151,000			173.7586
Beginning balances at Dec. 31, 2024	$ 920,051	$ 355,143	$ 564,908	$ 805,833	$ 413,797	$ 392,036
Add:
Net income	26,844		26,844	19,906		19,906
Issuance of Common Shares from an at-the-market program, net of issuance costs (in shares)		335,000
Issuance of Common Shares from an at-the-market program, net of issuance costs	25,648	$ 25,648
Issuances of Common Shares under stock-based compensation plans (in shares)		23,000
Issuances of Common Shares under stock-based compensation plans	0	$ 0
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	1,626	1,626		1,634	1,634
Dividend equivalent rights on stock-based awards not paid in cash	63	$ 63		57	$ 57
Deduct:
Dividends on Common Shares	17,762		17,762
Dividend equivalent rights on stock-based awards not paid in cash	63		63	57		57
Ending Balances (in shares) at Mar. 31, 2025		38,509,000			173.7586
Ending balances at Mar. 31, 2025	956,407	$ 382,480	573,927	827,373	$ 415,488	411,885
Beginning Balance (in shares) at Dec. 31, 2024		38,151,000			173.7586
Beginning balances at Dec. 31, 2024	920,051	$ 355,143	564,908	805,833	$ 413,797	392,036
Add:
Net income	$ 60,534			48,046
Issuances of Common Shares under stock-based compensation plans (in shares)	23,463
Ending Balances (in shares) at Jun. 30, 2025		38,509,000			177.4086
Ending balances at Jun. 30, 2025	$ 972,519	$ 382,900	589,619	887,836	$ 465,875	421,961
Beginning Balance (in shares) at Mar. 31, 2025		38,509,000			173.7586
Beginning balances at Mar. 31, 2025	956,407	$ 382,480	573,927	827,373	$ 415,488	411,885
Add:
Net income	33,690		33,690	28,140		28,140
Issuance costs from an at-the-market offering program	(78)	(78)
Issuance of Common Shares from an at-the-market program, net of issuance costs (in shares)					3.6500
Issuance of Common Shares from an at-the-market program, net of issuance costs				50,005	$ 50,005
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	426	426		318	318
Dividend equivalent rights on stock-based awards not paid in cash	72	$ 72		64	$ 64
Deduct:
Dividends on Common Shares	17,926		17,926	18,000		18,000
Dividend equivalent rights on stock-based awards not paid in cash	72		72	64		64
Ending Balances (in shares) at Jun. 30, 2025		38,509,000			177.4086
Ending balances at Jun. 30, 2025	972,519	$ 382,900	589,619	887,836	$ 465,875	421,961
Beginning Balance (in shares) at Dec. 31, 2025		39,082,000			178.3836
Beginning balances at Dec. 31, 2025	1,045,581	$ 425,153	620,428	933,737	$ 478,494	455,243
Add:
Net income	29,948		29,948	21,683		21,683
Issuance of Common Shares from an at-the-market program, net of issuance costs (in shares)		84,000
Issuance of Common Shares from an at-the-market program, net of issuance costs	6,185	$ 6,185
Issuances of Common Shares under stock-based compensation plans (in shares)		26,000
Issuances of Common Shares under stock-based compensation plans	0	$ 0
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	1,830	1,830		1,873	1,873
Dividend equivalent rights on stock-based awards not paid in cash	70	$ 70		63	$ 63
Deduct:
Dividends on Common Shares	19,699		19,699	19,700		19,700
Dividend equivalent rights on stock-based awards not paid in cash	70		70	63		63
Ending Balances (in shares) at Mar. 31, 2026		39,192,000			178.3836
Ending balances at Mar. 31, 2026	1,063,845	$ 433,238	630,607	937,593	$ 480,430	457,163
Beginning Balance (in shares) at Dec. 31, 2025		39,082,000			178.3836
Beginning balances at Dec. 31, 2025	1,045,581	$ 425,153	620,428	933,737	$ 478,494	455,243
Add:
Net income	$ 73,222			57,784
Issuances of Common Shares under stock-based compensation plans (in shares)	26,023
Ending Balances (in shares) at Jun. 30, 2026		39,635,000			178.3836
Ending balances at Jun. 30, 2026	$ 1,121,480	$ 467,473	654,007	962,189	$ 480,797	481,392
Beginning Balance (in shares) at Mar. 31, 2026		39,192,000			178.3836
Beginning balances at Mar. 31, 2026	1,063,845	$ 433,238	630,607	937,593	$ 480,430	457,163
Add:
Net income	43,274		43,274	36,101		36,101
Issuance of Common Shares from an at-the-market program, net of issuance costs (in shares)		443,000
Issuance of Common Shares from an at-the-market program, net of issuance costs	33,750	$ 33,750
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	406	406		295	295
Dividend equivalent rights on stock-based awards not paid in cash	79	$ 79		72	$ 72
Deduct:
Dividends on Common Shares	19,795		19,795	11,800		11,800
Dividend equivalent rights on stock-based awards not paid in cash	79		79	72		72
Ending Balances (in shares) at Jun. 30, 2026		39,635,000			178.3836
Ending balances at Jun. 30, 2026	$ 1,121,480	$ 467,473	$ 654,007	$ 962,189	$ 480,797	$ 481,392

Earnings per Share/Capital Stock - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		6 Months Ended		28 Months Ended
	Feb. 27, 2024	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 12, 2026
Capital stock
Sale of stock, maximum consideration on transaction	$ 200,000						$ 200,000
Agreement term (in years)	3 years
Sale of stock, number of shares issued in transaction (in shares)		442,722	0	526,959	334,548	2,575,947
Sale of stock, consideration received on transaction		$ 33,800		$ 40,100	$ 25,800
Payments for commissions		500		600	400
Payments of stock issuance costs		$ 100		$ 200	$ 200
Issuances of Common Shares under stock-based compensation plans (in shares)				26,023	23,463
Payment, tax withholding, share-based payment arrangement				$ 1,374	$ 1,320
Dividends paid				$ 39,494	$ 35,688
Dividends declared per common share (in dollars per share)		$ 0.5040	$ 0.4655	$ 1.0080	$ 0.9310
AWR
Capital stock
Dividends paid		$ 19,800	$ 17,900	$ 39,500	$ 35,700
GSWC
Capital stock
Payment, tax withholding, share-based payment arrangement				1,227	1,183
Dividends paid		11,800	18,000	31,500	18,000
ASUS
Capital stock
Dividends paid		$ 8,000	$ 0	$ 8,000	$ 0
Restricted Stock
Capital stock
Restricted stock units outstanding (in shares)		160,506	158,549	160,506	158,549	160,506

Earnings per Share/Capital Stock (Tables)

6 Months Ended

Jun. 30, 2026

Earnings Per Share [Abstract]

Schedule of reconciliation of Registrant's net income and weighted average Common Shares outstanding for calculating basic net income per share

The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding used to calculate basic EPS:


Basic:	For The Three Months Ended June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2026		2025		2026		2025
Net income	$	43,274	$	33,690	$	73,222	$	60,534
Less: impact from participating securities	173		135		252		213
Total income available to common shareholders	$	43,101	$	33,555	$	72,970	$	60,321


Weighted average Common Shares outstanding, basic	39,341		38,509		39,227		38,382

Basic earnings per Common Share	$	1.10	$	0.87	$	1.86	$	1.57

Schedule of reconciliation of Registrant's net income and weighted average Common Shares outstanding for calculating diluted net income per share

The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding used to calculate diluted EPS:


Diluted:	For The Three Months Ended June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2026		2025		2026		2025
Common shareholders earnings, basic	$	43,101	$	33,555	$	72,970	$	60,321
Undistributed earnings for dilutive restricted stock units	93		63		116		87
Total common shareholders earnings, diluted	$	43,194	$	33,618	$	73,086	$	60,408

Weighted average Common Shares outstanding, basic	39,341		38,509		39,227		38,382
Stock-based compensation (1)	137		133		119		118
Weighted average Common Shares outstanding, diluted	39,478		38,642		39,346		38,500

Diluted earnings per Common Share	$	1.09	$	0.87	$	1.86	$	1.57