SRHIGH SIGNALFINANCIAL10-K

Spire shows a dramatic 49.6% surge in current liabilities alongside a severe 36.7% decline in operating cash flow despite 21.5% revenue growth, indicating potential liquidity stress.

The massive increase in current liabilities combined with deteriorating cash generation creates a concerning liquidity profile that could pressure the company's ability to meet short-term obligations. This cash flow decline amid revenue growth suggests either margin compression, working capital issues, or timing differences that warrant immediate investor attention.

Comparing 2025-11-14 vs 2024-11-20View on EDGAR →
FINANCIAL ANALYSIS

Spire's financial profile shows mixed but concerning signals with revenue growing strongly to $2.0B (+21.5%) while operating cash flow collapsed from $912.4M to $578.0M (-36.7%), creating a troubling disconnect between top-line growth and cash generation. Current liabilities spiked dramatically from $1.7B to $2.5B (+49.6%), far outpacing the modest increase in cash equivalents to $5.7M, while dividend payments increased 13% to $108.7M. This combination of deteriorating cash flow, surging short-term obligations, and continued dividend payments signals potential liquidity challenges that could constrain financial flexibility.

FINANCIAL STATEMENT CHANGES
Current Liabilities
Balance Sheet
+49.6%
$1.7B$2.5B

Current liabilities surged 49.6% — significant near-term obligations; verify ability to meet short-term debt.

Operating Cash Flow
Cash Flow
-36.7%
$912.4M$578.0M

Operating cash flow fell 36.7% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
+26.7%
$4.5M$5.7M

Cash grew 26.7% — improving liquidity position supports investment and shareholder returns.

Revenue
P&L
+21.5%
$1.6B$2.0B

Revenue growing 21.5% — solid top-line momentum, watch margins for quality of growth.

Dividends Paid
Cash Flow
+13%
$96.2M$108.7M

Dividend payments increased 13% — management confidence in sustained cash generation.

LANGUAGE CHANGES
NEW — 2025-11-14
PRIOR — 2024-11-20
ADDED
Common Stock, par value $1.00 per share 59,038,129 Spire Missouri Inc.
Human Capital Resources As of September 30, 2025 , Spire had 3,497 employees, including 1,956 for Spire Missouri and 748 for Spire Alabama.
the safety and well-being of our employees, customers and communities is one of our most important responsibilities, 2.
the development, education and advancement of employees is key to delivering a strong energy future, and 3.
inclusion is a core value, embracing differences and fostering a sense of belonging for each other and those we serve.
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REMOVED
Fair value amounts of derivative contracts (including the fair value amounts of cash margin receivables and payables) for which there is a legal right to set off are presented net on the balance sheets.
As such, the gross balances presented in the table above are not indicative of the Company s net economic exposure.
Refer to Note 9, Fair Value Measurements, for information on the valuation of derivative instruments.
For Spire, Other consists primarily of goodwill-related liabilities.
The fair values of Derivative Assets and Derivative Liabilities exclude the fair value of cash margin receivables or payables with counterparties subject to netting arrangements.
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