UTLMEDIUM SIGNALOPERATIONAL10-K

UTL significantly expanded its utility operations by acquiring two new natural gas distribution companies (Bangor Natural Gas and Maine Natural Gas Corporation), driving substantial customer base growth and asset expansion.

The acquisition of these Maine-based natural gas utilities represents a meaningful expansion of UTL's geographic footprint and customer base, adding approximately 15,366 new natural gas customers. This strategic growth should provide increased rate base and revenue diversification, though integration costs and regulatory complexities in a new state may present near-term challenges.

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FINANCIAL ANALYSIS

UTL's financial profile reflects the impact of its expansion strategy, with total assets growing 18.9% to $2.1B and stockholders equity increasing proportionally, indicating the acquisitions were likely equity-financed or debt-funded without excessive leverage. However, the 86% surge in current liabilities to $425.8M raises questions about integration costs or timing of acquisition-related payments, though this is partially offset by strong cash position improvement and 11.7% operating income growth. The overall financial picture suggests successful execution of a growth strategy, but investors should monitor whether the liability increase represents temporary acquisition costs or structural changes to the business.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+147.6%
$6.3M$15.6M

Cash position surged 147.6% — strong cash generation or capital raise providing significant financial cushion.

Current Liabilities
Balance Sheet
+86.2%
$228.7M$425.8M

Current liabilities surged 86.2% — significant near-term obligations; verify ability to meet short-term debt.

Accounts Receivable
Balance Sheet
+31.5%
$75.0M$98.6M

Receivables surged 31.5% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Current Assets
Balance Sheet
+27.2%
$188.8M$240.1M

Current assets grew 27.2% — improving short-term liquidity or inventory/receivables build.

Total Assets
Balance Sheet
+18.9%
$1.8B$2.1B

Asset base grew 18.9% — expansion through organic growth, acquisitions, or capital deployment.

Stockholders Equity
Balance Sheet
+18.9%
$512.5M$609.6M

Equity base grew 18.9% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Operating Income
P&L
+11.7%
$90.6M$101.2M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

LANGUAGE CHANGES
NEW — 2026-02-09
PRIOR — 2025-02-10
ADDED
The number of shares of the registrant s common stock outsta nding was 17,983,994 as of Feb ruary 6, 2026.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 92 9A.
(Northern Utilities) NH - 1979 Natural Gas Distribution Utility Bangor Natural Gas Company (Bangor) ME - 1998 Natural Gas Distribution Utility Maine Natural Gas Corporation (Maine Natural) ME - 1998 Natural Gas Distribution Utility Granite State Gas Transmission, Inc.
(Unitil Resources) NH - 1993 Non-regulated Energy Services Unitil Water Corp.
Together, Unitil s five distribution utilities serve approximately 110,100 electric customers and 105,000 natural gas customers.
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REMOVED
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 84 9A.
Exhibits and Financial Statement Schedules 86 SIGNATURES Signatures 95 In this Annual Report on Form 10-K, the Company , Unitil , we , us , our and similar terms refer to Unitil Corporation and its subsidiaries, unless the context requires otherwise.
(Northern Utilities) NH - 1979 Natural Gas Distribution Utility Granite State Gas Transmission, Inc.
Unitil is the parent company of three wholly-owned distribution utilities: i) Unitil Energy, which provides electric service in the southeastern seacoast and state capital regions of New Hampshire, including the capital city of Concord, ii) Fitchburg, which provides both electric and natural gas service in the greater Fitchburg area of north central Massachusetts, and iii) Northern Utilities, which provides natural gas service in southeastern New Hampshire and portions of southern and central Maine, including the city of Portland, which is the largest city in northern New England.
Together, Unitil s three distribution utilities serve approximately 109,400 electric customers and 89,100 natural gas customers.
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