Looking at this filing, I need to identify the key financial facts from a 10-Q for Southwest Gas Holdings, Inc. for the quarterly period ended September 30, 2026, filed November 4, 2026. Let me extract what substantive content is available and structure the article accordingly.

Southwest Gas Holdings, Inc. (NYSE:SWX) filed a combined quarterly report for the period ended September 30, 2026, covering both the holding company and its wholly owned subsidiary, Southwest Gas Corporation.

Key Highlights

  • 72,477,679 shares outstanding of Southwest Gas Holdings, Inc. Common Stock ($1 par value) as of October 30, 2026.
  • Combined filing structure: The report covers two separate registrants, Southwest Gas Holdings, Inc. and Southwest Gas Corporation, with separate financial statements for each entity.
  • Large accelerated filer status applies to Southwest Gas Holdings, Inc., while Southwest Gas Corporation filed under reduced disclosure format as permitted by applicable instructions.
  • All-Party Settlement filed September 2025 agreeing to a revenue increase, before consideration of the litigated capital structure and cost of capital, according to the filing's glossary.
  • Southwest Gas Corporation is a wholly owned subsidiary of Southwest Gas Holdings, Inc., with all outstanding shares held by the parent as of October 30, 2026.

Southwest Gas Holdings Files Combined Q3 2026 Report for Two Registrants

Southwest Gas Holdings, Inc. and its wholly owned subsidiary, Southwest Gas Corporation, jointly submitted this quarterly report covering the period ended September 30, 2026. According to the filing, Southwest Gas Corporation meets the conditions set forth in General Instruction (H)(1)(a) and (b) and is therefore filing with the reduced disclosure format. The holding company, organized in Delaware with an IRS Employer Identification Number of 81-3881866, is classified as a large accelerated filer, while Southwest Gas Corporation, incorporated in California, is classified as a non-accelerated filer.

The filing discloses that the report includes separate balance sheets, statements of income, statements of comprehensive income, statements of cash flows, and statements of equity for each registrant, in that order. Notes to the condensed consolidated financial statements are presented on a combined basis. Southwest Gas Corporation operates the natural gas distribution business, serving customers across its service territory, with regulatory oversight from multiple commissions including the Arizona Corporation Commission, the Public Utilities Commission of Nevada, and the California Public Utilities Commission, as identified in the filing's glossary of key terms.

The filing also references regulatory mechanisms relevant to the natural gas distribution segment, including a Purchased Gas Adjustment, Rate Adjustment Mechanism, and Tax Expense Adjustor Mechanism, among others. The All-Party Settlement referenced in the glossary was filed in September 2025 and agreed to a revenue increase prior to resolution of the litigated capital structure and cost of capital questions, according to the filing's definitions.

What Was Disclosed

Southwest Gas Holdings, Inc. and Southwest Gas Corporation jointly filed a quarterly report for the period ended September 30, 2026, disclosing 72,477,679 shares outstanding for the holding company as of October 30, 2026, and providing separate financial statements for each registrant under a combined filing structure.