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ONE Gas (OGS)
NYSE:OGS
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ONE Gas (OGS) AI Stock Analysis

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OGS

ONE Gas

(NYSE:OGS)

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Neutral 63 (OpenAI - 5.2)
Rating:63Neutral
Price Target:
$86.00
▲(6.79% Upside)
Action:Reiterated
Date:08/17/26
OGS scores moderately, led by stable/improving profitability and a positive earnings outlook with supportive regulatory/legislative drivers. The biggest drag is cash flow quality—frequently negative free cash flow alongside meaningful leverage—which reduces flexibility. Technicals are mildly positive and valuation/income characteristics are supportive, while recent financing actions help manage funding needs.
Positive Factors
Regulated utility model supports earnings stability
Regulated tariffs and cost-recovery mechanisms provide a durable earnings framework, reducing commodity-price exposure and supporting visibility as the company invests in its established distribution networks.
Negative Factors
Persistent negative free cash flow increases funding dependence
Recurring investment spending above internally generated cash limits financial flexibility and makes continued access to debt or equity important, particularly while OGS expands infrastructure and large-load capacity.
Read all positive and negative factors
Positive Factors
Negative Factors
Regulated utility model supports earnings stability
Regulated tariffs and cost-recovery mechanisms provide a durable earnings framework, reducing commodity-price exposure and supporting visibility as the company invests in its established distribution networks.
Read all positive factors

ONE Gas (OGS) vs. SPDR S&P 500 ETF (SPY)

ONE Gas Business Overview & Revenue Model

Company Description
ONE Gas, Inc., along with its affiliated companies, functions as a regulated natural gas utility across the United States. Its operations are structured into three distinct divisions: Oklahoma Natural Gas, Kansas Gas Service, and Texas Gas Service...
How the Company Makes Money
ONE Gas primarily makes money by charging customers regulated rates for delivering natural gas through its distribution systems. Its main revenue stream is “natural gas distribution” (delivery service), where state utility commissions set or appro...

ONE Gas Earnings Call Summary

Earnings Call Date:Aug 04, 2026
(Q2-2026)
|
% Change Since: |
Next Earnings Date:Nov 02, 2026
Earnings Call Sentiment Positive
The call was broadly positive: management reported strong Q2 results with double-digit EPS growth, raised its full-year earnings expectation to the upper half of guidance, and highlighted significant growth opportunities (large-load projects, installed meters, and a deep project funnel) supported by constructive regulatory developments (notably Texas HB 4384 and recent GRIP/GSRS filings). Operational initiatives (insourcing) and cost discipline are expected to reduce O&M growth in the back half of the year. Headwinds include elevated O&M and fuel costs, timing volatility from weather and legislative accruals, and the dependency on project convertibility and remaining equity funding. Overall, the positives — stronger-than-expected earnings, tightened guidance to the upside, legislative tailwinds, and a healthy project pipeline — meaningfully outweigh the operational and timing risks discussed on the call.
Positive Updates
Strong Quarter — Adjusted EPS and Net Income Growth
Adjusted net income for Q2 was $52.1 million, or $0.82 per diluted share, versus $32.7 million or $0.54 in Q2 2025, a 52% increase in adjusted net income and a 52% increase in adjusted EPS year-over-year. GAAP EPS rose to $0.74 from $0.53, nearly a 40% increase.
Negative Updates
O&M Expense Pressure
Second quarter O&M expenses increased approximately 6.6% year-over-year (moderating from >8% in Q1). Management noted an incremental ~$9 million of additional O&M this quarter versus last year, with roughly 15% of that (~$1.35M) attributable to elevated fuel costs for fleet operations.
Read all updates
Q2-2026 Updates
Negative
Strong Quarter — Adjusted EPS and Net Income Growth
Adjusted net income for Q2 was $52.1 million, or $0.82 per diluted share, versus $32.7 million or $0.54 in Q2 2025, a 52% increase in adjusted net income and a 52% increase in adjusted EPS year-over-year. GAAP EPS rose to $0.74 from $0.53, nearly a 40% increase.
Read all positive updates
Company Guidance
ONE Gas reiterated full‑year adjusted net income guidance of $306M–$314M and adjusted EPS guidance of $4.83–$4.95, and now expects to land in the upper half of those ranges (roughly $310M–$314M and $4.89–$4.95), supported by strong 1H results (Q2 adjusted net income $52.1M / adjusted EPS $0.82 vs $32.7M / $0.54 LY, a 52% Q2 increase and 16% YTD EPS growth despite a winter ~25% warmer than normal), about $16M of new‑rate revenue, an expected ~$0.42 full‑year EPS benefit from Texas HB 4384 (≈$0.28–$0.29 recognized in 1H), continued customer growth (11,000 new meters through July), $188M of capex placed in Q2, three contracted large‑load projects (~$15M incremental annual revenue and ~$175M associated capital), six late‑stage projects (collectively ~3 GW / up to 1 Bcf/d) plus 17 earlier opportunities, capacity‑release revenues of ~$0.9M in Q2 and ~$2.8M YTD with ~$1.2M remaining, Q2 O&M up ~6.6% YoY but long‑term O&M growth guide of 3%–4%, a maintained quarterly dividend of $0.68, and ~ $41.5M of forward equity sales in place (≈half this year’s need).

ONE Gas Financial Statement Overview

Summary
Income statement profitability is solid and improving (net margin rising into low-double-digits), consistent with a regulated utility profile. However, the sharp TTM revenue decline and recurring negative free cash flow indicate capital intensity and reliance on external funding, limiting financial flexibility. Balance sheet leverage is meaningful (debt-to-equity around ~1 in recent years), which amplifies risk if cash flow stays pressured.
Income Statement
66
Positive
Balance Sheet
58
Neutral
Cash Flow
44
Neutral
BreakdownTTMDec 2025Dec 2024Dec 2023Dec 2022Dec 2021
Income Statement
Total Revenue2.31B2.43B2.08B2.37B2.58B1.81B
Gross Profit1.73B1.43B775.11M729.08M646.65M583.91M
EBITDA783.03M781.52M703.17M666.90M574.25M514.28M
Net Income288.25M264.22M222.85M231.23M221.74M206.43M
Balance Sheet
Total Assets8.81B9.33B8.43B7.77B7.78B8.40B
Cash, Cash Equivalents and Short-Term Investments7.86M33.73M57.99M18.84M9.68M8.85M
Total Debt3.39B3.39B3.33B3.05B3.26B4.18B
Total Liabilities5.27B5.89B5.32B5.01B5.19B6.05B
Stockholders Equity3.54B3.44B3.10B2.77B2.58B2.35B
Cash Flow
Free Cash Flow-172.84M-128.39M-334.75M272.90M961.36M-2.03B
Operating Cash Flow517.36M578.83M368.41M939.53M1.57B-1.54B
Investing Cash Flow-696.56M-715.32M-707.50M-669.64M-614.11M-501.08M
Financing Cash Flow167.05M91.68M378.23M-248.63M-947.46M2.04B

ONE Gas Technical Analysis

Technical Analysis Sentiment
Positive
Last Price80.53
Price Trends
50DMA
77.94
Positive
100DMA
81.00
Positive
200DMA
80.30
Positive
Market Momentum
MACD
0.54
Negative
RSI
59.80
Neutral
STOCH
67.81
Neutral
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For OGS, the sentiment is Positive. The current price of 80.53 is above the 20-day moving average (MA) of 79.08, above the 50-day MA of 77.94, and above the 200-day MA of 80.30, indicating a bullish trend. The MACD of 0.54 indicates Negative momentum. The RSI at 59.80 is Neutral, neither overbought nor oversold. The STOCH value of 67.81 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for OGS.

ONE Gas Risk Analysis

ONE Gas disclosed 15 risk factors in its most recent earnings report. ONE Gas reported the most risks in the "Legal & Regulatory" category.
Finance & Corporate - Financial and accounting risks. Risks related to the execution of corporate activity and strategy
Latest Risks Added 0 New Risks

ONE Gas Peers Comparison

Overall Rating
UnderperformOutperform
Sector (66)
Financial Indicators
Name
Overall Rating
Market Cap
P/E Ratio
ROE
Dividend Yield
Revenue Growth
EPS Growth
70
Outperform
$8.23B12.3613.15%4.07%-0.50%60.66%
69
Neutral
$5.63B15.1514.42%3.16%7.08%-11.82%
66
Neutral
$17.65B18.105.60%3.62%6.62%11.55%
65
Neutral
$6.64B12.7812.89%2.69%-63.47%166.76%
63
Neutral
$5.09B17.478.42%3.35%-0.78%10.67%
60
Neutral
$2.15B16.538.34%3.81%4.41%19.03%
55
Neutral
$4.91B9.2921.42%3.95%4.12%93.82%
* Utilities Sector Average
Performance Comparison
Ticker
Company Name
Price
Change
% Change
OGS
ONE Gas
81.39
8.73
12.02%
SR
Spire
83.52
10.35
14.14%
NJR
New Jersey Resources
55.08
9.85
21.79%
NWN
Northwest Gas
50.65
11.53
29.49%
SWX
Southwest Gas
91.75
17.54
23.64%
UGI
UGI
38.55
5.12
15.32%

ONE Gas Corporate Events

Business Operations and StrategyPrivate Placements and Financing
ONE Gas Completes $375 Million Senior Notes Offering
Positive
Aug 13, 2026
On August 11, 2026, ONE Gas, Inc. entered into an underwriting agreement with BofA Securities, RBC Capital Markets and Truist Securities for a $375 million offering of 5.45% Senior Notes due 2036, under customary terms including representations, w...
Business Operations and StrategyDividendsFinancial DisclosuresRegulatory Filings and Compliance
ONE Gas Raises 2026 Earnings Outlook After Strong Quarter
Positive
Aug 4, 2026
ONE Gas reported on August 4, 2026, that its second-quarter 2026 adjusted net income rose to $52.1 million, or $0.82 per diluted share, from $32.7 million, or $0.54 per share, a year earlier, driven by new rates, customer growth in Oklahoma and Te...
Executive/Board Changes
ONE Gas Adds Veteran Energy Leader to Board
Positive
Jul 13, 2026
On July 13, 2026, ONE Gas, Inc. expanded its board of directors from eight to nine members and appointed veteran energy executive Nickolas Stavropoulos to the new seat, with all existing directors remaining in place. Stavropoulos, 68, brings more ...
Financial Disclosures
ONE Gas Schedules Q2 2026 Earnings Results Release
Neutral
Jul 8, 2026
On July 8, 2026, ONE Gas announced plans to publish its second-quarter 2026 financial results after the market closes on Tuesday, August 4, 2026. The release will be followed by an earnings conference call led by the executive management team on W...
Business Operations and StrategyExecutive/Board ChangesShareholder Meetings
ONE Gas Shareholders Reelect Board, Support Governance Measures
Positive
May 27, 2026
At its annual meeting of shareholders held on May 21, 2026, ONE Gas shareholders elected eight directors, including President and CEO Robert S. McAnnally, to one-year terms expiring at the 2027 annual meeting, reflecting broad investor support for...
Business Operations and Strategy
ONE Gas Highlights Strategy at Bank of America Conference
Positive
May 26, 2026
On May 26, 2026, ONE Gas, Inc. announced it would participate in the Bank of America Power, Utilities and Cleantech Conference scheduled for May 27, 2026, in New York City, underscoring its engagement with the broader utilities and energy transiti...
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

Disclaimer

This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.Date of analysis: Aug 17, 2026