Interim Financial Information (Unaudited)

12 Months Ended

Sep. 30, 2019

Quarterly Financial Information Disclosure [Abstract]

Interim Financial Information (Unaudited)

17. INTERIM FINANCIAL INFORMATION (UNAUDITED)

Spire

In the opinion of Spire, the quarterly information presented below for fiscal years 2019 and 2018 includes all adjustments (consisting of only normal recurring accruals) necessary for a fair statement of the results of operations for such periods. Variations in consolidated operations reported on a quarterly basis primarily reflect the seasonal nature of the business of the Utilities.

Three Months Ended	Dec. 31			March 31		June 30			Sept. 30
Fiscal Year 2019
Total Operating Revenues	$	602.0		$	803.5	$	321.3		$	225.6
Operating Income (Loss)		105.1			209.5		13.3			(25.6	)
Net Income (Loss)		67.3			154.6		(3.0	)		(34.3	)
Basic Earnings (Loss) Per Share of Common Stock	$	1.33		$	3.05	$	(0.09	)	$	(0.75	)
Diluted Earnings (Loss) Per Share of Common Stock	$	1.32		$	3.04	$	(0.09	)	$	(0.74	)
Fiscal Year 2018
Total Operating Revenues	$	561.8		$	813.4	$	350.6		$	239.2
Operating Income (Loss)		104.0			150.1		58.9			(18.9	)
Net Income (Loss)		116.0			98.2		25.9			(25.9	)
Basic Earnings (Loss) Per Share of Common Stock	$	2.40		$	2.03	$	0.52		$	(0.51	)
Diluted Earnings (Loss) Per Share of Common Stock	$	2.39		$	2.03	$	0.52		$	(0.51	)
Reconciliation of Previously Reported 2018 Results	Dec. 31			March 31		June 30			Sept. 30
Operating Income (Loss) - as originally reported in Forms 10-Q	$	105.1		$	141.8	$	52.4		$	(19.6	)
Reclassification of certain pension and other postretirement costs		(1.1	)		8.3		6.5			0.7
Operating Income (Loss) - as currently reported	$	104.0		$	150.1	$	58.9		$	(18.9	)
The reclassification is due to the implementation of ASU 2017-07. The non-service cost components of pension and other postretirement benefits expenses were reclassified from Operation and Maintenance Expenses, above the Operating Income line, to Other Income (Deductions), Net, below the Operating Income line. There was no impact on Net Income.

Spire Missouri

In the opinion of Spire Missouri, the quarterly information presented below for fiscal years 2019 and 2018 includes all adjustments (consisting of only normal recurring accruals) necessary for a fair statement of the results of operations for such periods. Variations in operations reported on a quarterly basis primarily reflect their seasonal nature.

Three Months Ended	Dec. 31		March 31		June 30		Sept. 30
Fiscal Year 2019
Total Operating Revenues	$	413.2	$	556.6	$	191.4	$	130.6
Operating Income		71.4		102.4		12.2		(11.2	)
Net Income (Loss)		51.2		80.0		1.1		(17.3	)
Fiscal Year 2018
Total Operating Revenues	$	392.3	$	533.2	$	215.5	$	144.6
Operating Income (Loss)		75.0		61.6		26.7		(4.8	)
Net Income (Loss)		89.4		38.4		11.5		(10.0	)
Reconciliation of Previously Reported 2018 Results	Dec. 31		March 31		June 30		Sept. 30
Operating Income (Loss) - as originally reported in Forms 10-Q	$	74.8	$	52.1	$	21.0	$	(6.6	)
Reclassification of certain pension and other postretirement costs		0.2		9.5		5.7		1.8
Operating Income (Loss) - as currently reported	$	75.0	$	61.6	$	26.7	$	(4.8	)
The reclassification is due to the implementation of ASU 2017-07. The non-service cost components of pension and other postretirement benefits expenses were reclassified from Operation and Maintenance Expenses, above the Operating Income line, to Other Income (Deductions), Net, below the Operating Income line. There was no impact on Net Income.

Spire Alabama

In the opinion of Spire Alabama, the quarterly information presented below for fiscal years 2019 and 2018 includes all adjustments (consisting of only normal recurring accruals) necessary for a fair statement of the results of operations for such periods. Variations in operations reported on a quarterly basis primarily reflect their seasonal nature.

Three Months Ended	Dec. 31			March 31			June 30		Sept. 30
Fiscal Year 2019
Total Operating Revenues	$	133.5		$	180.4		$	90.8	$	60.8
Operating Income (Loss)		17.1			79.6			11.1		(12.3	)
Net Income (Loss)		10.3			56.7			5.6		(12.3	)
Fiscal Year 2018
Total Operating Revenues	$	120.8		$	218.3		$	100.3	$	61.3
Operating Income (Loss)		18.0			77.1			13.3		(11.8	)
Net (Loss) Income		(49.6	)		55.6			6.3		(11.0	)
Reconciliation of Previously Reported 2018 Results	Dec. 31			March 31			June 30		Sept. 30
Operating Income (Loss) - as originally reported in Forms 10-Q	$	19.0		$	78.2		$	12.3	$	(10.9	)
Reclassification of certain pension and other postretirement costs		(1.0	)		(1.1	)		1.0		(0.9	)
Operating Income (Loss) - as currently reported	$	18.0		$	77.1		$	13.3	$	(11.8	)
The reclassification is due to the implementation of ASU 2017-07. The non-service cost components of pension and other postretirement benefits expenses were reclassified from Operation and Maintenance Expenses, above the Operating Income line, to Other Income (Deductions), Net, below the Operating Income line. There was no impact on Net Income.