Business Context and Reporting Period
Company: Black Hills Corporation
Filing Type: Form 8-K (Current Report)
Date of Event: May 5, 2003
Reporting Period: First Quarter 2003
Key Financial Metrics
- Earnings Per Share (Q1 2003): $0.52
- Impact of Accounting Change: Loss of $0.10 per share included in the reported earnings.
- Other Metrics: The filing text does not provide clear values for total revenue, profit, cash flow, margins, debt, or liquidity.
Material Changes
The reported earnings include a specific adjustment due to an accounting change, resulting in a $0.10 per share loss. The filing does not provide comparative data for the prior period to quantify year-over-year changes.
Guidance, Outlook, and Risks
The filing incorporates a press release by reference but does not contain explicit text regarding future guidance, management commentary, risks, contingencies, or unusual items beyond the noted accounting change.
Investor Verification Checklist
- Review the attached Press Release (Exhibit 99) for detailed financial statements and revenue figures.
- Verify the specific nature of the accounting change that caused the $0.10 per share loss.
- Confirm the impact of this accounting change on the company's historical financial comparability.