OGS - Fundamentals, Financials, History, and Analysis
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ONE Gas, Inc. (OGS) is a leading natural gas distribution company that has established itself as a reliable and efficient player in the utility industry. With a focus on strategic investments, operational improvements, and a commitment to customer service, ONE Gas has consistently delivered solid financial performance and positioned itself for long-term growth.

Business Overview and History Incorporated in 2014, ONE Gas traces its roots back to the natural gas distribution business of ONEOK, Inc. The company was spun off from ONEOK in 2014 to become an independent, publicly-traded natural gas distribution utility. Headquartered in Tulsa, Oklahoma, ONE Gas serves approximately 2.3 million customers across three states: Oklahoma, Kansas, and Texas.

In its early years as an independent company, ONE Gas faced the challenge of establishing itself as a standalone entity and building its own operational and financial infrastructure. The company successfully transitioned its IT systems, human resources, and other shared services that were previously provided by ONEOK. This transition period was crucial in shaping ONE Gas' identity and operational capabilities.

A significant milestone for ONE Gas was the issuance of its first public debt offerings in 2014, which provided the company with access to capital markets to fund its investment program. This move was instrumental in establishing ONE Gas' financial independence and laying the groundwork for future growth.

ONE Gas has also focused on managing environmental matters related to legacy manufactured gas plant sites. The company has worked collaboratively with state environmental agencies to investigate and remediate these sites over time, demonstrating its commitment to environmental stewardship. In Kansas, ONE Gas has secured regulatory mechanisms that provide for the recovery of these environmental compliance costs, further supporting its financial stability.

Financial Performance and Operational Efficiency Over the past few years, ONE Gas has demonstrated strong financial discipline and operational efficiency. The company's net income has grown from $196.4 million in 2020 to $231.2 million in 2023, reflecting a compound annual growth rate of 5.6%. This consistent earnings growth has been supported by the company's ability to effectively manage its costs and capitalize on regulatory mechanisms that allow for timely recovery of investments.

ONE Gas' operating cash flow has also been robust, increasing from $364.5 million in 2020 to $939.5 million in 2023. This strong cash generation has enabled the company to fund its capital expenditure program, which has averaged $575 million annually over the past three years, while also maintaining a healthy balance sheet.

Financials The company's financial ratios further highlight its solid financial position. As of the latest reporting period, ONE Gas' debt-to-capital ratio stood at 43.4%, well below the industry average, and its interest coverage ratio was a healthy 3.4x, indicating its ability to comfortably service its debt obligations.

For the most recent fiscal year (2023), ONE Gas reported revenue of $2.37 billion, net income of $231.23 million, operating cash flow of $939.53 million, and free cash flow of $264.39 million.

In the most recent quarter (Q3 2024), the company reported revenue of $340.40 million, net income of $19.27 million, operating cash flow of $54.86 million, and free cash flow of -$126.37 million. Year-over-year revenue growth in Q3 2024 was 1.4%. The decrease in net income in Q3 2024 compared to the prior year was primarily due to a $11.5 million increase in interest expense, partially offset by $17.5 million in revenue from new rates.

ONE Gas operates in one reportable business segment - regulated public utilities that deliver natural gas to residential, commercial, and transportation customers. The company's revenue is primarily derived from natural gas sales, transportation services, securitization charges, and other miscellaneous sources. For the three months ended September 30, 2024, natural gas sales to customers were $289.8 million, transportation revenues were $30.6 million, securitization customer charges were $10.5 million, and other revenues were $9.5 million.

Liquidity ONE Gas has maintained a strong liquidity position, supported by its robust cash flow generation and prudent financial management. The company's solid financial standing provides it with the flexibility to invest in growth opportunities and navigate potential challenges.

As of September 30, 2024, ONE Gas had a debt-to-equity ratio of 1.20 (excluding debt from KGSS-I, which is non-recourse to OGS, the debt-to-equity ratio was 1.05). The company held $28.76 million in cash, cash equivalents, and restricted cash. ONE Gas also has a $1.35 billion revolving credit agreement, with $1.27 billion of remaining credit available as of September 30, 2024.

The company's current ratio stood at 0.50, and its quick ratio was 0.30 as of September 30, 2024, indicating its ability to meet short-term obligations.

Regulatory Landscape and Growth Opportunities ONE Gas operates in a highly regulated environment, which presents both challenges and opportunities. The company has demonstrated its ability to navigate the regulatory landscape effectively, securing timely rate adjustments and recovery of investments through various mechanisms, such as the Gas System Reliability Surcharge (GSRS) in Kansas and the Gas Reliability Infrastructure Program (GRIP) in Texas.

In 2024, ONE Gas successfully completed rate case settlements in both Kansas and Texas, resulting in constructive outcomes that allow the company to earn a fair return on its growing asset base. The Kansas settlement included a $35 million net increase in base rates, while the Texas settlement encompassed a $19.3 million rate increase, a 9.7% return on equity, and a 59.6% common equity ratio.

These regulatory achievements, combined with the company's focus on strategic investments in its distribution system, position ONE Gas for continued growth. The company's capital expenditure program of $750 million for 2024 is aimed at enhancing system reliability, extending service to new areas, and implementing technology advancements to improve operational efficiency.

Resilience in the Face of Challenges ONE Gas has demonstrated its ability to navigate various challenges, including the COVID-19 pandemic and its associated economic impact. The company effectively managed its customer accounts and bad debt expenses during this period, implementing measures to support its customers while maintaining its financial stability.

Additionally, ONE Gas played a crucial role in supporting its communities during the Winter Storm Uri event in 2021, which caused significant disruptions in the region. The company's proactive response and its successful securitization of extraordinary costs in Kansas have further strengthened its reputation as a reliable and responsible utility provider.

Robust Outlook and Shareholder Returns Looking ahead, ONE Gas remains optimistic about its future prospects. The company has raised and narrowed its financial guidance for 2024, expecting earnings per share to be in the range of $3.85 to $3.95, which is $0.05 higher at the midpoint than the original guidance. This guidance takes into account the company's ongoing efforts to drive operational efficiency, manage costs effectively, and capitalize on its regulatory mechanisms.

The guidance raise is attributed to several key factors: 1. The Federal Reserve's interest rate cut in September 2024, which reduced ONE Gas's commercial paper rates. 2. Constructive regulatory outcomes, including the conclusion of the Kansas rate case and the settlement of the Central-Gulf rate case in Texas. 3. Effective management of O&M expenses, with a year-to-date increase of only 5% compared to the previous expectation of an average annual increase of 5% over the five-year period. 4. Favorable bad debt expense due to the lifting of COVID-related moratoria and lower gas prices.

The company continues to anticipate capital expenditures of $750 million for 2024, demonstrating its commitment to strategic investments in its infrastructure and growth initiatives.

In addition to its solid financial performance, ONE Gas has demonstrated a commitment to shareholder returns. The company has consistently increased its dividend, with the most recent quarterly dividend of $0.66 per share, maintaining its position as a reliable dividend-paying utility stock.

Conclusion ONE Gas has established itself as a leader in the natural gas distribution industry, delivering consistent financial performance, operational excellence, and strategic investments that position the company for long-term growth. The company's focus on regulatory engagement, cost management, and customer service has been instrumental in driving its success. With a robust outlook and a commitment to shareholder returns, ONE Gas remains an attractive investment option for those seeking exposure to the regulated utility sector.

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