Business Context and Reporting Period
Company: Spire Inc.
Filing Type: Form 8-K (Current Report)
Date of Report: July 8, 2026
Reporting Period: Fiscal 2025 (recast) and Second Quarter of Fiscal 2026
This filing discloses a material change in financial presentation and segment reporting. Management determined that Spire Marketing Inc. and Spire Storage operations meet the criteria for discontinued operations following recent dispositions. Additionally, the Company revised its reportable segments, moving Spire MoGas and Spire STL Pipeline results from the Midstream segment to "Other."
Key Financial Metrics
The filing does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. It explicitly states that the reclassification is presentational only. Consequently, consolidated net income, total assets, stockholders' equity, and cash flows as previously reported for each period remain unchanged.
Material Changes Versus Prior Period
- Discontinued Operations: Results for Spire Marketing and Spire Storage are now presented as discontinued operations for all periods presented, including the recast fiscal year 2025 quarterly information.
- Segment Reclassification: Spire MoGas and Spire STL Pipeline results have been moved from the Midstream segment to the "Other" category.
- Impact on Totals: No change to consolidated financial totals; the adjustment affects only the presentation of line items and segment breakdowns.
Guidance, Outlook, and Risks
Management Commentary: The Company has released an investor presentation containing unaudited recast quarterly financial information (Exhibit 99.1) available on its Investor Relations website. This filing is not an amendment or restatement of the Annual Report on Form 10-K for the fiscal year ended September 30, 2025.
Risks and Forward-Looking Statements: The report contains forward-looking statements regarding future financial performance, business strategy, and market conditions. These are based on current expectations and involve risks and uncertainties that could cause actual results to differ materially. The Company undertakes no obligation to update these statements except as required by law.
Investor Verification Checklist
- Review Exhibit 99.1 for the specific unaudited recast quarterly financial figures.
- Verify the impact of the segment reclassification on the "Midstream" and "Other" segment performance metrics.
- Confirm that the discontinued operations classification aligns with the recent dispositions of Spire Marketing and Spire Storage.
- Check the Investor Relations website for the full investor presentation referenced in the filing.