Segment and Non-Tariffed Business Reporting (Tables)

3 Months Ended

Mar. 31, 2022

Schedule of Segment Reporting Information, by Segment

The following tables set forth information relating to SJW Group’s reportable segments and distribution of regulated and non-tariffed business activities within the reportable segments. Certain allocated assets, such as goodwill, revenue and expenses have been included in the reportable segment amounts. Other business activity of SJW Group not included in the reportable segments is included in the “All Other” category.


	For Three Months Ended March 31, 2022
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	120,518	2,428	1,356	—	120,518	3,784	124,302
Operating expense	101,451		3,979	909	1,374	101,451	6,262	107,713
Operating income (loss)	19,067		(1,551)	447	(1,374)	19,067	(2,478)	16,589
Net income (loss)	9,715		(1,317)	308	(4,969)	9,715	(5,978)	3,737
Depreciation and amortization	24,511		2,572	300	223	24,511	3,095	27,606
Interest on long-term debt and other interest expense	8,763		—	—	4,966	8,763	4,966	13,729
Provision (benefit) for income taxes	2,020		(437)	103	(619)	2,020	(953)	1,067
Assets	$	3,403,006	4,139	44,361	60,370	3,403,006	108,870	3,511,876


	For Three Months Ended March 31, 2021
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	111,396	2,045	1,344	—	111,396	3,389	114,785
Operating expense	98,478		1,369	881	978	98,478	3,228	101,706
Operating income (loss)	12,918		676	463	(978)	12,918	161	13,079
Net income (loss)	5,699		722	323	(4,128)	5,699	(3,083)	2,616
Depreciation and amortization	22,817		109	289	223	22,817	621	23,438
Interest on long-term debt and other interest expense	8,171		—	—	5,268	8,171	5,268	13,439
Provision (benefit) for income taxes	(116)		182	109	(1,071)	(116)	(780)	(896)
Assets	$	3,218,536	7,625	44,763	61,218	3,218,536	113,606	3,332,142

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(1) The “All Other” category for the three months ended March 31, 2022, includes the accounts of SJW Group, SJWNE LLC, CTWS and SJWTX Holdings, Inc. on a stand-alone basis. SJWTX Holdings, Inc. had no activity for the three months ended March 31, 2022 . For the three months ended March 31, 2021, “All Other” category includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis.

(2) As of March 31, 2022 and December 31, 2021, the Company has performed an allocation of goodwill associated with the acquisition of CTWS to two reporting units, Connecticut and Maine, which are both aggregated within the Regulated Water Utility Services reportable segment.