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Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Sep. 30, 2025
Accounting Policies [Abstract]  
Summary of Non-Utility Property Non-utility property is as follows:

 

 

 

2025

 

 

2024

 

Storage

 

$

453.8

 

 

$

382.0

 

Pipeline

 

 

498.3

 

 

 

492.4

 

All Other Property*

 

 

184.5

 

 

 

177.7

 

Total property, plant and equipment

 

$

1,136.6

 

 

$

1,052.1

 

Accumulated depreciation

 

 

(129.4

)

 

 

(96.8

)

Property, plant and equipment, net

 

$

1,007.2

 

 

$

955.3

 

* Primarily consisting of computer software and hardware

 

 

 

 

 

 
Schedule of Capital Expenditure Excluded From Statement of Cash Flow

September 30

 

2025

 

 

2024

 

 

2023

 

Spire

 

$

82.5

 

 

$

116.5

 

 

$

104.3

 

Spire Missouri

 

 

61.8

 

 

 

67.4

 

 

 

56.5

 

Spire Alabama

 

 

9.5

 

 

 

14.1

 

 

 

4.6

 
Schedule of Asset Retirement Obligations

The following table presents a reconciliation of the beginning and ending balances of asset retirement obligations at September 30, as reported in the balance sheets.

 

 

 

Spire

 

 

Spire Missouri

 

 

Spire Alabama

 

 

 

2025

 

 

2024

 

 

2025

 

 

2024

 

 

2025

 

 

2024

 

Asset retirement obligations, beginning of year

 

$

579.9

 

 

$

577.4

 

 

$

95.7

 

 

$

111.1

 

 

$

468.6

 

 

$

451.0

 

Liabilities incurred during the period

 

 

3.1

 

 

 

2.5

 

 

 

0.4

 

 

 

0.4

 

 

 

2.2

 

 

 

1.4

 

Liabilities settled during the period

 

 

(5.1

)

 

 

(6.5

)

 

 

(2.8

)

 

 

(2.9

)

 

 

(0.9

)

 

 

(1.3

)

Accretion

 

 

25.0

 

 

 

24.8

 

 

 

3.9

 

 

 

4.5

 

 

 

20.4

 

 

 

19.6

 

Revisions in estimated cash flows

 

 

(19.7

)

 

 

(18.3

)

 

 

(1.7

)

 

 

(17.4

)

 

 

(20.3

)

 

 

(2.1

)

Asset retirement obligations, end of year

 

$

583.2

 

 

$

579.9

 

 

$

95.5

 

 

$

95.7

 

 

$

470.0

 

 

$

468.6

 
Schedule of Related Party Transactions

 

 

Spire Missouri

 

 

Spire Alabama

 

 

 

2025

 

 

2024

 

 

2023

 

 

2025

 

 

2024

 

 

2023

 

Natural gas purchases from Spire Marketing

 

$

23.8

 

 

$

13.9

 

 

$

57.4

 

 

$

13.9

 

 

$

6.7

 

 

$

4.7

 

Natural gas sales to Spire Marketing

 

 

0.1

 

 

 

1.7

 

 

 

0.4

 

 

 

—

 

 

 

—

 

 

 

—

 

Transportation services from Spire STL Pipeline LLC

 

 

32.0

 

 

 

32.5

 

 

 

32.0

 

 

 

—

 

 

 

—

 

 

 

—

 

Natural gas storage services from Spire Storage Salt Plains
   LLC

 

 

—

 

 

 

0.7

 

 

 

0.7

 

 

 

—

 

 

 

—

 

 

 

—

 

Transportation services from Spire MoGas Pipeline LLC

 

 

7.0

 

 

 

4.8

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 
Accounts Receivable, Allowance for Credit Loss

 

 

Spire

 

 

Spire Missouri

 

 

Spire Alabama

 

 

 

2025

 

 

2024

 

 

2023

 

 

2025

 

 

2024

 

 

2023

 

 

2025

 

 

2024

 

 

2023

 

Allowance at beginning of year

 

$

31.4

 

 

$

32.5

 

 

$

31.9

 

 

$

24.9

 

 

$

26.2

 

 

$

24.9

 

 

$

5.7

 

 

$

5.7

 

 

$

6.3

 

Provision for expected credit losses

 

 

19.6

 

 

 

23.0

 

 

 

16.6

 

 

 

14.8

 

 

 

19.0

 

 

 

13.3

 

 

 

4.0

 

 

 

3.2

 

 

 

2.6

 

Write-offs, net of recoveries

 

 

(22.2

)

 

 

(24.1

)

 

 

(16.0

)

 

 

(16.7

)

 

 

(20.3

)

 

 

(12.0

)

 

 

(4.8

)

 

 

(3.2

)

 

 

(3.2

)

Allowance at end of year

 

$

28.8

 

 

$

31.4

 

 

$

32.5

 

 

$

23.0

 

 

$

24.9

 

 

$

26.2

 

 

$

4.9

 

 

$

5.7

 

 

$

5.7