Segment and Non-Tariffed Businesses Reporting (Tables)

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

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 the year ended December 31, 2023
	Water Utility Services		Real Estate Services	All Other (1)	SJW Group
	Regulated (2)	Non- tariffed	Non-tariffed	Non- tariffed	Regulated	Non- tariffed	Total
Operating revenue	652,045	12,634	5,684	—	652,045	18,318	670,363
Operating expense	506,923	7,452	2,956	3,597	506,923	14,005	520,928
Operating income (loss)	145,122	5,182	2,728	(3,597)	145,122	4,313	149,435
Net income (loss)	94,343	4,452	2,059	(15,867)	94,343	(9,356)	84,987
Depreciation and amortization	104,329	340	306	893	104,329	1,539	105,868
Senior note and other interest expense	42,743	329	—	23,072	42,743	23,401	66,144
Income tax expense (benefit) in net income	11,293	1,458	755	(7,550)	11,293	(5,337)	5,956

	For the year ended December 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	603,000	12,093	5,605	—	603,000	17,698	620,698
Operating expense	473,141	9,538	3,719	3,322	473,141	16,579	489,720
Operating income (loss)	129,859	2,555	1,886	(3,322)	129,859	1,119	130,978
Net income (loss)	86,500	1,060	1,442	(15,174)	86,500	(12,672)	73,828
Depreciation and amortization	99,412	2,906	1,206	893	99,412	5,005	104,417
Senior note and other interest expense	37,958	—	—	20,104	37,958	20,104	58,062
Income tax expense (benefit) in net income	12,756	708	453	(5,421)	12,756	(4,260)	8,496

	For the year ended December 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	558,154	10,153	5,379	—	558,154	15,532	573,686
Operating expense	449,401	7,138	3,585	2,403	449,401	13,126	462,527
Operating income (loss)	108,753	3,015	1,794	(2,403)	108,753	2,406	111,159
Net income (loss)	67,530	3,309	1,950	(12,311)	67,530	(7,052)	60,478
Depreciation and amortization	91,896	443	1,168	893	91,896	2,504	94,400
Senior note and other interest expense	34,308	—	—	20,031	34,308	20,031	54,339
Income tax expense (benefit) in net income	10,327	369	619	(2,946)	10,327	(1,958)	8,369

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(1)    The “All Other” category for the years ended December 31, 2023, 2022 and 2021, includes the accounts of SJW Group, SJWNE LLC, CTWS, and SJWTX Holdings, Inc. on a stand-alone basis.

(2)    As of December 31, 2023, 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.

SJW Group’s assets by segment are as follows as of December 31:

	2023		2022
Water Utility Services:
Regulated	$	4,199,172	3,643,916
Non-tariffed	43,532		4,832
Total water utility services	4,242,704		3,648,748
Real Estate Services	44,222		42,801
All Other	58,141		63,507
Total assets	$	4,345,067	3,755,056
Regulated	$	4,199,172	3,643,916
Non-tariffed	145,895		111,140
Total assets	$	4,345,067	3,755,056