Common Equity (Tables)

3 Months Ended

Mar. 31, 2024

A summary of Alliant Energy’s common stock activity was as follows:


Shares outstanding, January 1, 2024			256,096,848


Shareowner Direct Plan			127,917
Equity-based compensation plans			154,267

Shares outstanding, March 31, 2024			256,379,032

A summary of changes in shareowners’ equity was as follows (in millions):



Alliant Energy				Accumulated	Shares in
		Additional		Other	Deferred	Total
	Common	Paid-In	Retained	Comprehensive	Compensation	Common
	Stock	Capital	Earnings	Income (Loss)	Trust	Equity
Three Months Ended March 31, 2024
Beginning balance, December 31, 2023	$3	$3,030	$3,756	$1	($13)	$6,777
Net income attributable to Alliant Energy common shareowners			158			158
Common stock dividends ($0.48 per share)			(123)			(123)
Shareowner Direct Plan issuances		6				6
Equity-based compensation plans and other		(3)			1	(2)



Other comprehensive income, net of tax				1		1
Ending balance, March 31, 2024	$3	$3,033	$3,791	$2	($12)	$6,817
Three Months Ended March 31, 2023
Beginning balance, December 31, 2022	$3	$2,777	$3,509	$—	($13)	$6,276
Net income attributable to Alliant Energy common shareowners			163			163
Common stock dividends ($0.4525 per share)			(113)			(113)
Shareowner Direct Plan issuances		6				6
Equity-based compensation plans and other		(3)				(3)



Other comprehensive loss, net of tax				(1)		(1)
Ending balance, March 31, 2023	$3	$2,780	$3,559	($1)	($13)	$6,328



IPL		Additional		Total
	Common	Paid-In	Retained	Common
	Stock	Capital	Earnings	Equity
Three Months Ended March 31, 2024
Beginning balance, December 31, 2023	$33	$2,887	$1,054	$3,974
Net income			63	63
Common stock dividends			(50)	(50)
Capital contributions from parent		50		50
Ending balance, March 31, 2024	$33	$2,937	$1,067	$4,037
Three Months Ended March 31, 2023
Beginning balance, December 31, 2022	$33	$2,807	$968	$3,808
Net income			72	72
Common stock dividends			(70)	(70)

Ending balance, March 31, 2023	$33	$2,807	$970	$3,810



WPL		Additional		Total
	Common	Paid-In	Retained	Common
	Stock	Capital	Earnings	Equity
Three Months Ended March 31, 2024
Beginning balance, December 31, 2023	$66	$2,478	$1,353	$3,897
Net income			92	92
Common stock dividends			(49)	(49)
Capital contributions from parent		55		55



Ending balance, March 31, 2024	$66	$2,533	$1,396	$3,995
Three Months Ended March 31, 2023
Beginning balance, December 31, 2022	$66	$2,233	$1,192	$3,491
Net income			88	88
Common stock dividends			(46)	(46)
Capital contributions from parent		180		180



Ending balance, March 31, 2023	$66	$2,413	$1,234	$3,713

A summary of changes in shareowners’ equity was as follows (in millions):



Alliant Energy				Accumulated	Shares in
		Additional		Other	Deferred	Total
	Common	Paid-In	Retained	Comprehensive	Compensation	Common
	Stock	Capital	Earnings	Income (Loss)	Trust	Equity
Three Months Ended March 31, 2024
Beginning balance, December 31, 2023	$3	$3,030	$3,756	$1	($13)	$6,777
Net income attributable to Alliant Energy common shareowners			158			158
Common stock dividends ($0.48 per share)			(123)			(123)
Shareowner Direct Plan issuances		6				6
Equity-based compensation plans and other		(3)			1	(2)



Other comprehensive income, net of tax				1		1
Ending balance, March 31, 2024	$3	$3,033	$3,791	$2	($12)	$6,817
Three Months Ended March 31, 2023
Beginning balance, December 31, 2022	$3	$2,777	$3,509	$—	($13)	$6,276
Net income attributable to Alliant Energy common shareowners			163			163
Common stock dividends ($0.4525 per share)			(113)			(113)
Shareowner Direct Plan issuances		6				6
Equity-based compensation plans and other		(3)				(3)



Other comprehensive loss, net of tax				(1)		(1)
Ending balance, March 31, 2023	$3	$2,780	$3,559	($1)	($13)	$6,328



IPL		Additional		Total
	Common	Paid-In	Retained	Common
	Stock	Capital	Earnings	Equity
Three Months Ended March 31, 2024
Beginning balance, December 31, 2023	$33	$2,887	$1,054	$3,974
Net income			63	63
Common stock dividends			(50)	(50)
Capital contributions from parent		50		50
Ending balance, March 31, 2024	$33	$2,937	$1,067	$4,037
Three Months Ended March 31, 2023
Beginning balance, December 31, 2022	$33	$2,807	$968	$3,808
Net income			72	72
Common stock dividends			(70)	(70)

Ending balance, March 31, 2023	$33	$2,807	$970	$3,810



WPL		Additional		Total
	Common	Paid-In	Retained	Common
	Stock	Capital	Earnings	Equity
Three Months Ended March 31, 2024
Beginning balance, December 31, 2023	$66	$2,478	$1,353	$3,897
Net income			92	92
Common stock dividends			(49)	(49)
Capital contributions from parent		55		55



Ending balance, March 31, 2024	$66	$2,533	$1,396	$3,995
Three Months Ended March 31, 2023
Beginning balance, December 31, 2022	$66	$2,233	$1,192	$3,491
Net income			88	88
Common stock dividends			(46)	(46)
Capital contributions from parent		180		180



Ending balance, March 31, 2023	$66	$2,413	$1,234	$3,713

A summary of changes in shareowners’ equity was as follows (in millions):



Alliant Energy				Accumulated	Shares in
		Additional		Other	Deferred	Total
	Common	Paid-In	Retained	Comprehensive	Compensation	Common
	Stock	Capital	Earnings	Income (Loss)	Trust	Equity
Three Months Ended March 31, 2024
Beginning balance, December 31, 2023	$3	$3,030	$3,756	$1	($13)	$6,777
Net income attributable to Alliant Energy common shareowners			158			158
Common stock dividends ($0.48 per share)			(123)			(123)
Shareowner Direct Plan issuances		6				6
Equity-based compensation plans and other		(3)			1	(2)



Other comprehensive income, net of tax				1		1
Ending balance, March 31, 2024	$3	$3,033	$3,791	$2	($12)	$6,817
Three Months Ended March 31, 2023
Beginning balance, December 31, 2022	$3	$2,777	$3,509	$—	($13)	$6,276
Net income attributable to Alliant Energy common shareowners			163			163
Common stock dividends ($0.4525 per share)			(113)			(113)
Shareowner Direct Plan issuances		6				6
Equity-based compensation plans and other		(3)				(3)



Other comprehensive loss, net of tax				(1)		(1)
Ending balance, March 31, 2023	$3	$2,780	$3,559	($1)	($13)	$6,328



IPL		Additional		Total
	Common	Paid-In	Retained	Common
	Stock	Capital	Earnings	Equity
Three Months Ended March 31, 2024
Beginning balance, December 31, 2023	$33	$2,887	$1,054	$3,974
Net income			63	63
Common stock dividends			(50)	(50)
Capital contributions from parent		50		50
Ending balance, March 31, 2024	$33	$2,937	$1,067	$4,037
Three Months Ended March 31, 2023
Beginning balance, December 31, 2022	$33	$2,807	$968	$3,808
Net income			72	72
Common stock dividends			(70)	(70)

Ending balance, March 31, 2023	$33	$2,807	$970	$3,810



WPL		Additional		Total
	Common	Paid-In	Retained	Common
	Stock	Capital	Earnings	Equity
Three Months Ended March 31, 2024
Beginning balance, December 31, 2023	$66	$2,478	$1,353	$3,897
Net income			92	92
Common stock dividends			(49)	(49)
Capital contributions from parent		55		55



Ending balance, March 31, 2024	$66	$2,533	$1,396	$3,995
Three Months Ended March 31, 2023
Beginning balance, December 31, 2022	$66	$2,233	$1,192	$3,491
Net income			88	88
Common stock dividends			(46)	(46)
Capital contributions from parent		180		180



Ending balance, March 31, 2023	$66	$2,413	$1,234	$3,713