10-Q – 2025-11-06 – evrg-20250930.htm

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Table of Contents

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
For the quarterly period ended September 30, 2025
or
☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
For the transition period from _______to_______

  Exact name of registrant as specified in its charter,  
Commission state of incorporation, address of principal I.R.S. Employer
File Number executive offices and telephone number Identification Number
     
001-38515 EVERGY, INC. 82-2733395

(a Missouri corporation)
1200 Main Street
Kansas City , Missouri 64105
( 816 ) 556-2200

   
001-03523 EVERGY KANSAS CENTRAL, INC. 48-0290150

(a Kansas corporation)
818 South Kansas Avenue
Topeka , Kansas 66612
( 785 ) 575-6300

000-51873 EVERGY METRO, INC. 44-0308720

(a Missouri corporation)
1200 Main Street
Kansas City , Missouri 64105
( 816 ) 556-2200

      Securities registered pursuant to Section 12(b) of the Act:
Title of each class Trading Symbol(s) Name of each exchange on which registered
Evergy, Inc. common stock EVRG The Nasdaq Stock Market LLC

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Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Evergy, Inc. Yes x No ☐

Evergy Kansas Central, Inc. Yes x No ☐

Evergy Metro, Inc. Yes x No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

Evergy, Inc. Yes x No ☐

Evergy Kansas Central, Inc. Yes x No ☐

Evergy Metro, Inc. Yes x No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Evergy, Inc. Large Accelerated Filer x Accelerated Filer ☐ Non-accelerated Filer ☐ Smaller Reporting Company ☐ Emerging Growth Company ☐

Evergy Kansas Central, Inc. Large Accelerated Filer ☐ Accelerated Filer ☐ Non-accelerated Filer x Smaller Reporting Company ☐ Emerging Growth Company ☐

Evergy Metro, Inc. Large Accelerated Filer ☐ Accelerated Filer ☐ Non-accelerated Filer x Smaller Reporting Company ☐ Emerging Growth Company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

Evergy, Inc. ☐

Evergy Kansas Central, Inc. ☐

Evergy Metro, Inc. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Evergy, Inc. Yes ☐ No x

Evergy Kansas Central, Inc. Yes ☐ No x

Evergy Metro, Inc. Yes ☐ No x

On October 31, 2025, Evergy, Inc. had  230,214,144 shares of common stock outstanding.  On October 31, 2025, Evergy Metro, Inc. and Evergy Kansas Central, Inc. each had one share of common stock outstanding and held by Evergy, Inc.

Evergy Kansas Central, Inc. and Evergy Metro, Inc. meet the conditions set forth in General Instruction (H)(1)(a) and (b) of Form 10-Q and are therefore filing this Form 10-Q with the reduced disclosure format.

This combined Quarterly Report on Form 10-Q is provided by the following registrants: Evergy, Inc. (Evergy), Evergy Kansas Central, Inc. (Evergy Kansas Central) and Evergy Metro, Inc. (Evergy Metro) (collectively, the Evergy Companies). Information relating to any individual registrant is filed by such registrant solely on its own behalf. Each registrant makes no representation as to information relating exclusively to the other registrants.
This report should be read in its entirety.  No one section of the report deals with all aspects of the subject matter.  It should be read in conjunction with the consolidated financial statements and related notes and with the management's discussion and analysis of financial condition and results of operations included in the annual report on Form 10-K for the fiscal year ended December 31, 2024 for each of Evergy, Evergy Kansas Central and Evergy Metro (2024 Form 10-K).

Table of Contents

TABLE OF CONTENTS
Page Number
Cautionary Statements Regarding Certain Forward-Looking Information
4

Glossary of Terms
6

Part I - Financial Information

Item 1. Financial Statements

Evergy, Inc.

Unaudited Consolidated Balance Sheets
8

Unaudited Consolidated Statements of Comprehensive Income
10

Unaudited Consolidated Statements of Cash Flows
11

Unaudited Consolidated Statements of Changes in Equity
12

Evergy Kansas Central, Inc.

Unaudited Consolidated Balance Sheets
14

Unaudited Consolidated Statements of Income
16

Unaudited Consolidated Statements of Cash Flows
17

Unaudited Consolidated Statements of Changes in Equity
18

Evergy Metro, Inc.

Unaudited Consolidated Balance Sheets
19

Unaudited Consolidated Statements of Comprehensive Income
21

Unaudited Consolidated Statements of Cash Flows
22

Unaudited Consolidated Statements of Changes in Equity
23

Combined Notes to Unaudited Consolidated Financial Statements for Evergy, Inc., Evergy Kansas Central, Inc. and Evergy Metro, Inc.
24

Note 1:
Organization and Basis of Presentation
24

Note 2:
Revenue
31

Note 3:
Receivables
32

Note 4:
Rate Matters and Regulation
34

Note 5: Goodwill
36

Note 6: Pension Plans and Post-Retirement Benefits
36

Note 7: Short-Term Borrowings and Short-Term Bank Lines of Credit
38

Note 8: Long-Term Debt
39

Note 9: Derivative Instruments
40

Note 10: Fair Value Measurements
45

Note 11: Commitments and Contingencies
50

Note 12: Related Party Transactions and Relationships
54

Note 13: Shareholders' Equity
56

Note 14:
Taxes
57

Note 15:
Segment Information
58

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations
59

Item 3. Quantitative and Qualitative Disclosures About Market Risk
75

Item 4. Controls and Procedures
75

Part II - Other Information

Item 1. Legal Proceedings
76

Item 1A. Risk Factors
77

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds
77

Item 3. Defaults Upon Senior Securities
77

Item 4. Mine Safety Disclosures
77

Item 5. Other Information
77

Item 6. Exhibits
79

Signatures
81

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CAUTIONARY STATEMENTS REGARDING CERTAIN FORWARD-LOOKING INFORMATION
Statements made in this document that are not based on historical facts are forward-looking, may involve risks and uncertainties, and are intended to be as of the date when made. Forward-looking statements include, but are not limited to, statements relating to Evergy's strategic plan, including, without limitation, those related to earnings per share, dividend, operating and maintenance expense and capital investment goals; the outcome of legislative efforts and regulatory and legal proceedings; future energy demand, including demand driven by new and existing customers; future power prices; plans with respect to existing and potential future generation resources; the availability and cost of generation resources and energy storage; target emissions reductions; and other matters relating to expected financial performance or affecting future operations. Forward-looking statements are often accompanied by forward-looking words such as "anticipates," "believes," "expects," "estimates," "forecasts," "guidance," "should," "could," "may," "seeks," "intends," "predict," "potential," "opportunities," "proposed," "projects," "planned," "target," "outlook," "remain confident," "goal," "will" or other words of similar meaning. Forward-looking statements involve risks, uncertainties and other factors that could cause actual results to differ materially from the forward-looking information.
In connection with the safe harbor provisions of the Private Securities Litigation Reform Act of 1995, the Evergy Companies are providing a number of risks, uncertainties and other factors that could cause actual results to differ from the forward-looking information. These risks, uncertainties and other factors include, but are not limited to: economic and weather conditions and any impact on sales, prices and costs; significant changes in the demand for electricity; changes in business strategy or operations, including with respect to the Evergy Companies' strategy to meet demand requirements of existing and future customers; the impact of federal, state and local political, legislative, judicial and regulatory actions or developments, including deregulation, re-regulation, securitization and restructuring of the electric utility industry; changes in U.S. trade policies (including tariffs and other trade measures) and responses from other countries; the ability to build or acquire generation, battery storage and transmission facilities to meet the future demand for electricity from customers; the ability to control costs, avoid costs and schedule overruns during the development, construction and operation of generation, battery storage, transmission, distribution or other projects due to challenges, which include, but are not limited to, changes in labor costs, availability and productivity, challenges with the management of contractors or vendors, subcontractor performance, shortages, delays, increased costs or inconsistent quality of equipment, materials and labor and increased financing costs as a result of changes in interest rates or as a result of project delays; decisions of regulators regarding, among other things, customer rates and the prudency of operational decisions such as capital expenditures and asset retirements; changes in applicable laws, regulations, rules, principles or practices, or the interpretations thereof, governing tax, accounting and environmental matters, including air and water quality and waste management and disposal; development, adoption and use of artificial intelligence by the Evergy Companies and its third-party vendors; the impact of climate change, including increased frequency and severity of significant weather events; risks relating to potential wildfires, including costs of litigation, potential regulatory penalties and damages in excess of insurance liability coverage; the extent to which counterparties are willing to do business with, finance the operations of or purchase energy from the Evergy Companies due to the fact that the Evergy Companies operate coal-fired generation; prices and availability of electricity and natural gas in wholesale markets; market perception of the energy industry and the Evergy Companies; the impact of future pandemic health events on, among other things, sales, results of operations, financial position, liquidity and cash flows, and also on operational issues, such as supply chain issues and the availability and ability of the Evergy Companies' employees and suppliers to perform the functions that are necessary to operate the Evergy Companies; changes in the energy trading markets in which the Evergy Companies participate, including retroactive repricing of transactions by regional transmission organizations (RTO) and independent system operators; financial market conditions and performance, disruptions in the banking industry, including volatility in interest rates and credit spreads and in availability and cost of capital and the effects on derivatives and hedges, nuclear decommissioning trust and pension plan assets and costs; impairments of long-lived assets or goodwill; credit ratings; inflation rates; effectiveness of risk management policies and procedures and the ability of counterparties to satisfy their contractual commitments; impact of physical and cybersecurity breaches, criminal activity, terrorist attacks, acts of war and other disruptions to the Evergy Companies' facilities or information technology infrastructure or the facilities and infrastructure of third-party service providers on which the Evergy Companies rely; impact of geopolitical conflicts on the global energy market, including the ability to contract for non-Russian sourced uranium; ability to carry out marketing and
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sales plans; cost, availability, quality and timely provision of equipment, supplies, labor and fuel; ability to achieve generation goals and the occurrence and duration of planned and unplanned generation outages; the Evergy Companies' ability to manage their generation, transmission and distribution development plans and transmission joint ventures; the inherent risks associated with the ownership and operation of a nuclear facility, including environmental, health, safety, regulatory and financial risks; workforce risks, including those related to the Evergy Companies' ability to attract and retain qualified personnel, maintain satisfactory relationships with their labor unions and manage costs of, or changes in, wages, retirement, health care and other benefits; disruption, costs and uncertainties caused by or related to the actions of individuals or entities, such as activist shareholders or special interest groups, that seek to influence Evergy's strategic plan, financial results or operations; the impact of changing expectations and demands of the Evergy Companies' customers, regulators, investors and stakeholders, including differing views on environmental, social and governance concerns, which, among other things, could impact the trajectory of expected load growth; the possibility that strategic initiatives, including mergers, acquisitions, joint ventures and divestitures, and long-term financial plans, may not create the value that they are expected to achieve in a timely manner or at all; difficulties in maintaining relationships with customers, employees, contractors, regulators or suppliers; the outcome of litigation involving the Evergy Companies; and other risks and uncertainties.
This list of factors is not all-inclusive because it is not possible to predict all factors. You should also carefully consider the information contained in the Evergy Companies' other filings with the Securities and Exchange Commission (SEC). Additional risks and uncertainties are discussed from time to time in current, quarterly and annual reports filed by the Evergy Companies with the SEC. New factors emerge from time to time, and it's not possible for the Evergy Companies to predict all such factors, nor can the Evergy Companies assess the impact of each such factor on the business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained or implied in any forward-looking statement. Given these uncertainties, undue reliance should not be placed on these forward-looking statements. The Evergy Companies undertake no obligation to publicly update or revise any forward-looking statement, whether as a result of new information, future events or otherwise, except as required by law.
AVAILABLE INFORMATION
The SEC maintains an internet site that contains reports, proxy and information statements and other information regarding issuers that file electronically with the SEC at sec.gov. Additionally, information about the Evergy Companies, including their combined annual reports on Form 10-K, combined quarterly reports on Form 10-Q, current reports on Form 8-K and amendments to those reports filed with the SEC, is also available through the Evergy Companies' website, http://investors.evergy.com. Such reports are accessible at no charge and are made available as soon as reasonably practical after such material is filed with or furnished to the SEC.
Investors should note that the Evergy Companies announce material financial information in SEC filings, press releases and public conference calls. In accordance with SEC guidelines, the Evergy Companies also use the Investor Relations section of their website, http://investors.evergy.com, to communicate with investors. It is possible that the financial and other information posted there could be deemed to be material information. The information on the Evergy Companies' website is not part of this document.
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GLOSSARY OF TERMS  
The following is a glossary of frequently used abbreviations or acronyms that are found throughout this report.

Abbreviation or Acronym Definition
   

AEP
American Electric Power Company, Inc.
AFUDC
Allowance for funds used during construction
AOCI Accumulated other comprehensive income
AROs Asset retirement obligations

ATM Program At-the-Market Program

BSER Best system of emission reduction
CAA Clean Air Act

CCN Certificate of Convenience and Necessity
CCRs Coal combustion residuals
CCS Carbon capture and sequestration

CO 2
Carbon dioxide

COLI Corporate-owned life insurance

CSAPR Cross-State Air Pollution Rule

CWIP Construction work in progress

EIRR Environmental Improvement Revenue Refunding
EPA Environmental Protection Agency
EPS Earnings per common share

Evergy Evergy, Inc. and its consolidated subsidiaries
Evergy Board Evergy Board of Directors

Evergy Companies Evergy, Evergy Kansas Central, and Evergy Metro, collectively, which are individual registrants within the Evergy consolidated group

Evergy Kansas Central Evergy Kansas Central, Inc., a wholly-owned subsidiary of Evergy, and its consolidated subsidiaries

Evergy Kansas South Evergy Kansas South, Inc., a wholly-owned subsidiary of Evergy Kansas Central

Evergy Metro Evergy Metro, Inc., a wholly-owned subsidiary of Evergy, and its consolidated subsidiaries

Evergy Missouri West Evergy Missouri West, Inc., a wholly-owned subsidiary of Evergy

Evergy Transmission Company Evergy Transmission Company, LLC

Exchange Act The Securities Exchange Act of 1934, as amended

FERC Federal Energy Regulatory Commission
FIP Federal implementation plan

GAAP Generally Accepted Accounting Principles
GHG Greenhouse gas

HB House Bill

IRP Integrated Resource Plan

ITFIP Interstate Transport Federal Implementation Plans
ITSIP Interstate Transport State Implementation Plans
JEC Jeffrey Energy Center

KCC State Corporation Commission of the State of Kansas
KDHE Kansas Department of Health & Environment

kV Kilovolt

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Abbreviation or Acronym Definition
LLPS Large Load Power Service

MDNR Missouri Department of Natural Resources

MPSC Public Service Commission of the State of Missouri
MW Megawatt
MWh Megawatt hour
NAAQS National Ambient Air Quality Standards
NAV Net asset value

OBBBA One Big Beautiful Bill Act
OCI Other comprehensive income

PISA Plant-in-service accounting

Prairie Wind Prairie Wind Transmission, LLC, 50% owned by Evergy Kansas Central

RSU Restricted share unit
RTO Regional transmission organization

SB Senate Bill
SEC Securities and Exchange Commission

SIP State implementation plan
SPP Southwest Power Pool, Inc.

TCR Transmission congestion rights
TDC Transmission delivery charge

TFR Transmission formula rate
Transource Transource Energy, LLC and its subsidiaries, 13.5% owned by Evergy Transmission Company

VIE Variable interest entity

Wolf Creek Wolf Creek Generating Station

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PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

EVERGY, INC.
Consolidated Balance Sheets
(Unaudited)

September 30 December 31
  2025 2024
ASSETS (millions, except share amounts)
CURRENT ASSETS:  
Cash and cash equivalents $ 27.5   $ 22.0  

Receivables, net of allowance for credit losses of $ 11.5 and $ 15.7 , respectively
338.3   245.4  
Accounts receivable pledged as collateral 425.0   401.0  
Fuel inventory and supplies 817.0   867.4  
Income taxes receivable 25.1   11.1  
Regulatory assets, includes $ 16.5 and $ 15.9 related to variable interest entity, respectively
166.0   180.9  
Prepaid expenses 65.0   66.1  
Other 60.8   45.4  
Total Current Assets 1,924.7   1,839.3  
PROPERTY, PLANT AND EQUIPMENT, NET, includes $ 121.1 and $ 126.5 related to variable interest entity, respectively
25,698.6   24,930.9  

OTHER ASSETS:    
Regulatory assets, includes $ 282.1 and $ 294.5 related to variable interest entity, respectively
1,855.8   1,719.3  
Nuclear decommissioning trust 991.8   879.8  
Goodwill 2,336.6   2,336.6  
Other 632.9   576.2  
Total Other Assets 5,817.1   5,511.9  
TOTAL ASSETS $ 33,440.4   $ 32,282.1  

The accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.
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EVERGY, INC.
Consolidated Balance Sheets
(Unaudited)

September 30 December 31
  2025 2024
LIABILITIES AND EQUITY (millions, except share amounts)
CURRENT LIABILITIES:    
Current maturities of long-term debt, includes $ 16.6 and $ 16.2 related to variable interest entity, respectively
$ 616.6   $ 651.7  

Commercial paper 1,230.7   1,207.6  
Collateralized note payable 425.0   401.0  
Accounts payable 344.9   613.8  

Accrued taxes 356.6   159.0  
Accrued interest, includes $ 5.3 and $ 1.3 related to variable interest entity, respectively
179.7   136.4  
Regulatory liabilities 178.0   173.8  
Asset retirement obligations 31.9   28.7  

Other 369.6   290.4  
Total Current Liabilities 3,733.0   3,662.4  
LONG-TERM LIABILITIES:    
Long-term debt, net, includes $ 287.7 and $ 295.7 related to variable interest entity, respectively
12,446.3   11,809.2  
Deferred income taxes 2,031.9   2,035.7  
Unamortized investment tax credits 157.6   162.8  
Regulatory liabilities 2,764.1   2,672.0  
Pension and post-retirement liability 345.0   371.3  
Asset retirement obligations 1,297.1   1,268.3  
Other 332.9   311.2  
Total Long-Term Liabilities 19,374.9   18,630.5  
Commitments and Contingencies (Note 11)

EQUITY:
Evergy, Inc. Shareholders' Equity:
Common stock - 600,000,000 shares authorized, without par value
230,199,858 and 229,983,615 shares issued, stated value
7,266.5   7,245.9  
Retained earnings 3,042.5   2,732.9  
Accumulated other comprehensive loss ( 19.9 ) ( 23.8 )
Total Evergy, Inc. Shareholders' Equity 10,289.1   9,955.0  
Noncontrolling Interests 43.4   34.2  
Total Equity 10,332.5   9,989.2  
TOTAL LIABILITIES AND EQUITY $ 33,440.4   $ 32,282.1  

The accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.
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EVERGY, INC.
Consolidated Statements of Comprehensive Income
(Unaudited)

Three Months Ended
September 30 Year to Date
September 30
2025 2024 2025 2024
(millions, except per share amounts)
OPERATING REVENUES $ 1,809.9   $ 1,811.4   $ 4,621.4   $ 4,589.9  
OPERATING EXPENSES:
Fuel and purchased power 393.1   433.7   1,078.8   1,169.1  
SPP network transmission costs 110.7   99.7   322.0   272.4  
Operating and maintenance 252.8   251.6   739.9   720.8  
Depreciation and amortization 290.3   282.3   866.8   838.5  
Taxes other than income tax 104.5   116.6   320.0   343.3  

Total Operating Expenses 1,151.4   1,183.9   3,327.5   3,344.1  
INCOME FROM OPERATIONS 658.5   627.5   1,293.9   1,245.8  
OTHER INCOME (EXPENSE):
Investment earnings (loss) 1.7   ( 0.1 ) ( 17.1 ) 7.8  
Other income 4.8   12.9   31.5   31.2  
Other expense ( 10.9 ) ( 9.8 ) ( 29.2 ) ( 30.7 )
Total Other Income (Expense), Net ( 4.4 ) 3.0   ( 14.8 ) 8.3  
Interest expense 152.0   143.9   458.3   420.7  
INCOME BEFORE INCOME TAXES
502.1   486.6   820.8   833.4  
Income tax expense 26.0   20.0   45.6   34.7  
Equity in earnings of equity method investees, net of income taxes 1.9   2.0   5.3   5.8  
NET INCOME 478.0   468.6   780.5   804.5  
Less: Net income attributable to noncontrolling interests 3.0   3.0   9.2   9.2  
NET INCOME ATTRIBUTABLE TO EVERGY, INC. $ 475.0   $ 465.6   $ 771.3   $ 795.3  
BASIC AND DILUTED EARNINGS PER AVERAGE COMMON SHARE OUTSTANDING ATTRIBUTABLE TO EVERGY, INC. (see Note 1)

Basic earnings per common share $ 2.06   $ 2.02   $ 3.35   $ 3.45  
Diluted earnings per common share $ 2.03   $ 2.02   $ 3.31   $ 3.45  
AVERAGE COMMON SHARES OUTSTANDING
Basic 230.5   230.3   230.4   230.3  
Diluted 234.1   230.6   233.0   230.5  
COMPREHENSIVE INCOME
NET INCOME $ 478.0   $ 468.6   $ 780.5   $ 804.5  
Derivative hedging activity

Reclassification to expenses, net of tax 1.2   1.4   4.0   4.1  
Derivative hedging activity, net of tax 1.2   1.4   4.0   4.1  

Amortization of net gains included in net periodic benefit costs, net of tax —   ( 0.1 ) ( 0.1 ) ( 0.1 )
Change in unrecognized pension expense, net of tax —   ( 0.1 ) ( 0.1 ) ( 0.1 )
Total other comprehensive income 1.2   1.3   3.9   4.0  
COMPREHENSIVE INCOME 479.2   469.9   784.4   808.5  
Less:  Comprehensive income attributable to noncontrolling interest 3.0   3.0   9.2   9.2  
COMPREHENSIVE INCOME ATTRIBUTABLE TO EVERGY, INC. $ 476.2   $ 466.9   $ 775.2   $ 799.3  

The accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.
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EVERGY, INC.
Consolidated Statements of Cash Flows
(Unaudited)

Year to Date September 30 2025 2024
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES: (millions)
Net income $ 780.5   $ 804.5  
Adjustments to reconcile income to net cash from operating activities:
Depreciation and amortization 866.8   838.5  
Amortization of nuclear fuel 46.8   40.1  
Amortization of deferred refueling outage 12.5   13.3  
Amortization of corporate-owned life insurance 20.6   18.7  
Stock compensation 16.6   11.5  
Net deferred income taxes and credits 53.3   24.2  
Allowance for equity funds used during construction ( 10.1 ) ( 13.4 )
Payments for asset retirement obligations ( 10.7 ) ( 8.9 )
Equity in earnings of equity method investees, net of income taxes ( 5.3 ) ( 5.8 )
Income from corporate-owned life insurance ( 8.3 ) ( 18.0 )
(Gains) losses from investments in early-stage clean energy and energy solution companies 29.0   —  
Other 1.1   ( 0.4 )
Changes in working capital items:
Accounts receivable ( 96.1 ) ( 94.3 )
Accounts receivable pledged as collateral ( 24.0 ) ( 83.0 )
Fuel inventory and supplies 50.7   ( 40.8 )
Prepaid expenses and other current assets 18.2   146.1  
Accounts payable ( 184.4 ) ( 124.0 )
Accrued taxes 183.7   174.3  
Other current liabilities 78.4   ( 69.7 )
Changes in other assets ( 10.9 ) ( 0.2 )
Changes in other liabilities ( 97.2 ) ( 24.6 )
Cash Flows from Operating Activities 1,711.2   1,588.1  
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES:    
Additions to property, plant and equipment ( 1,932.4 ) ( 1,822.4 )

Purchase of securities - trusts ( 83.8 ) ( 78.7 )
Sale of securities - trusts 79.1   74.6  
Investment in corporate-owned life insurance ( 14.8 ) ( 15.0 )
Proceeds from investment in corporate-owned life insurance 53.7   54.0  

Other investing activities ( 3.8 ) ( 2.8 )
Cash Flows used in Investing Activities ( 1,902.0 ) ( 1,790.3 )
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES:    
Short-term debt, net 23.1   471.0  

Collateralized short-term borrowings, net 24.0   83.0  
Issuance of common stock 0.8   —  
Proceeds from long-term debt 1,012.7   919.6  

Retirements of long-term debt ( 417.4 ) ( 800.0 )

Borrowings against cash surrender value of corporate-owned life insurance 47.2   50.1  
Repayment of borrowings against cash surrender value of corporate-owned life insurance ( 43.8 ) ( 36.6 )
Proceeds from refundable advances for construction 27.0   —  
Cash dividends paid ( 455.7 ) ( 443.2 )

Other financing activities ( 13.4 ) ( 12.7 )
Cash Flows from Financing Activities 204.5   231.2  
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH 13.7   29.0  
CASH, CASH EQUIVALENTS AND RESTRICTED CASH:
Beginning of period 29.9   27.7  
End of period $ 43.6   $ 56.7  

The accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.
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EVERGY, INC.
Consolidated Statements of Changes in Equity
(Unaudited)

Evergy, Inc. Shareholders
Common stock shares Common stock Retained earnings AOCI Non-controlling interests Total equity
(millions, except share amounts)
Balance as of December 31, 2023 229,729,296   $ 7,234.9   $ 2,457.8   $ ( 29.6 ) $ 21.9   $ 9,685.0  
Net income —  —  122.7   —  3.1   125.8  

Issuance of stock compensation and reinvested dividends, net of tax withholding
193,042   ( 4.0 ) —  —  —  ( 4.0 )

Dividends declared on common stock ($ 0.6425 per share)
—  —  ( 147.7 ) —  —  ( 147.7 )
Dividend equivalents declared —  —  ( 0.4 ) —  —  ( 0.4 )
Stock compensation expense —  3.9   —  —  —  3.9  

Derivative hedging activity, net of tax —  —  —  1.3   —  1.3  
Other —  0.2   —  —  —  0.2  
Balance as of March 31, 2024 229,922,338   7,235.0   2,432.4   ( 28.3 ) 25.0   9,664.1  
Net income —  —  207.0   —  3.1   210.1  

Issuance of stock compensation and reinvested dividends, net of tax withholding
32,186   ( 0.1 ) —  —  —  ( 0.1 )
Dividends declared on common stock ($ 0.6425 per share)
—  —  ( 147.7 ) —  —  ( 147.7 )
Dividend equivalents declared —  —  ( 0.4 ) —  —  ( 0.4 )
Stock compensation expense —  4.2   —  —  —  4.2  

Derivative hedging activity, net of tax —  —  —  1.4   —  1.4  

Other —  0.1   —  —  —  0.1  
Balance as of June 30, 2024 229,954,524   7,239.2   2,491.3   ( 26.9 ) 28.1   9,731.7  
Net income —  —  465.6   —  3.0   468.6  

Issuance of stock compensation and reinvested dividends, net of tax withholding
18,308   ( 0.4 ) —  —  —  ( 0.4 )

Dividends declared on common stock ($ 0.6425 per share)
—  —  ( 147.8 ) —  —  ( 147.8 )
Dividend equivalents declared —  ( 0.8 ) —  —  ( 0.8 )
Stock compensation expense —  3.4   —  —  —  3.4  

Derivative hedging activity, net of tax —  —  —  1.4   —  1.4  
Change in unrecognized pension expense, net of tax —  —  —  ( 0.1 ) —  ( 0.1 )
Other —  0.2   —  —  —  0.2  
Balance as of September 30, 2024 229,972,832   $ 7,242.4   $ 2,808.3   $ ( 25.6 ) $ 31.1   $ 10,056.2  

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EVERGY, INC.
Consolidated Statements of Changes in Equity
(Unaudited)

Evergy, Inc. Shareholders
Common stock shares Common stock Retained earnings AOCI Non-controlling interests Total equity
(millions, except share amounts)

Balance as of December 31, 2024 229,983,615   $ 7,245.9   $ 2,732.9   $ ( 23.8 ) $ 34.2   $ 9,989.2  
Net income —  —  125.0   —  3.1   128.1  

Issuance of stock compensation and reinvested dividends, net of tax withholding
101,120   ( 2.3 ) —  —  —  ( 2.3 )

Dividends declared on common stock ($ 0.6675 per share)
—  —  ( 153.6 ) —  —  ( 153.6 )
Dividend equivalents declared —  —  0.3   —  —  0.3  
Stock compensation expense —  4.5   —  —  —  4.5  

Derivative hedging activity, net of tax —  —  —  1.4   —  1.4  
Other —  0.3   —  —  —  0.3  
Balance as of March 31, 2025 230,084,735   7,248.4   2,704.6   ( 22.4 ) 37.3   9,967.9  
Net income —  —  171.3   —  3.1   174.4  
Issuance of common stock, net of issuance costs 44,622   3.0   —  —  —  3.0  
Issuance of stock compensation and reinvested dividends, net of tax withholding
21,912   —   —  —  —  —  
Dividends declared on common stock ($ 0.6675 per share)
—  —  ( 153.6 ) —  —  ( 153.6 )
Dividend equivalents declared —  —  ( 0.5 ) —  —  ( 0.5 )
Stock compensation expense —  6.8   —  —  —  6.8  

Derivative hedging activity, net of tax —  —  —  1.4   —  1.4  
Change in unrecognized pension expense, net of tax —  —  —  ( 0.1 ) —  ( 0.1 )
Other —  ( 0.1 ) —  —  —  ( 0.1 )
Balance as of June 30, 2025 230,151,269   7,258.1   2,721.8   ( 21.1 ) 40.4   9,999.2  
Net income —  —  475.0   —  3.0   478.0  
Issuance of common stock, net of issuance costs 41,364   2.9   —  —  —  2.9  
Issuance of stock compensation and reinvested dividends, net of tax withholding
7,225   ( 0.1 ) —  —  —  ( 0.1 )
Dividends declared on common stock ($ 0.6675 per share)
—  ( 153.6 ) —  —  ( 153.6 )
Dividend equivalents declared —  —  ( 0.7 ) —  —  ( 0.7 )
Stock compensation expense —  5.3   —  —  —  5.3  

Derivative hedging activity, net of tax —  —  —  1.2   —  1.2  

Other —  0.3   —  —  —  0.3  
Balance as of September 30, 2025 230,199,858   $ 7,266.5   $ 3,042.5   $ ( 19.9 ) $ 43.4   $ 10,332.5  

The accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.
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EVERGY KANSAS CENTRAL, INC.
Consolidated Balance Sheets
(Unaudited)

September 30 December 31
  2025 2024
ASSETS (millions, except share amounts)
CURRENT ASSETS:  
Cash and cash equivalents $ 6.7   $ 3.7  
Receivables, net of allowance for credit losses of $ 5.0 and $ 7.8 , respectively
190.9   133.1  
Related party receivables 22.3   23.4  
Accounts receivable pledged as collateral 215.0   215.0  
Fuel inventory and supplies 429.0   472.5  
Income taxes receivable 23.2   11.4  
Regulatory assets 58.1   79.7  
Prepaid expenses 32.8   30.2  
Other 18.3   9.2  
Total Current Assets 996.3   978.2  
PROPERTY, PLANT AND EQUIPMENT, NET, includes $ 121.1 and $ 126.5 related to variable interest entity, respectively
13,259.3   12,880.1  

OTHER ASSETS:    
Regulatory assets 518.9   446.6  
Nuclear decommissioning trust 456.1   407.9  
Other 331.2   296.3  
Total Other Assets 1,306.2   1,150.8  
TOTAL ASSETS $ 15,561.8   $ 15,009.1  

The disclosures regarding Evergy Kansas Central included in the accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.
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EVERGY KANSAS CENTRAL, INC.
Consolidated Balance Sheets
(Unaudited)

September 30 December 31
  2025 2024
LIABILITIES AND EQUITY (millions, except share amounts)
CURRENT LIABILITIES:    
Current maturities of long-term debt $ 600.0   $ 250.0  

Commercial paper 300.7   797.3  
Collateralized note payable 215.0   215.0  
Accounts payable 158.3   281.5  
Related party payables 33.7   36.7  

Accrued taxes 184.1   109.7  
Accrued interest 74.0   79.2  
Regulatory liabilities 90.0   76.6  
Asset retirement obligations 16.9   16.5  

Other 193.1   165.6  
Total Current Liabilities 1,865.8   2,028.1  
LONG-TERM LIABILITIES:    
Long-term debt, net 4,580.0   4,333.5  
Deferred income taxes 787.1   805.6  
Unamortized investment tax credits 49.6   52.4  
Regulatory liabilities 1,529.5   1,475.8  
Pension and post-retirement liability 202.3   218.2  
Asset retirement obligations 648.2   631.3  
Other 171.1   179.3  
Total Long-Term Liabilities 7,967.8   7,696.1  
Commitments and Contingencies (Note 11)

EQUITY:  
Evergy Kansas Central, Inc. Shareholder's Equity:    
Common stock - 1,000 shares authorized, $ 0.01 par value, 1 share issued
2,737.6   2,737.6  
Retained earnings 2,947.2   2,513.1  
Total Evergy Kansas Central, Inc. Shareholder's Equity 5,684.8   5,250.7  
Noncontrolling Interests 43.4   34.2  
Total Equity 5,728.2   5,284.9  
TOTAL LIABILITIES AND EQUITY $ 15,561.8   $ 15,009.1  

The disclosures regarding Evergy Kansas Central included in the accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.

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EVERGY KANSAS CENTRAL, INC.
Consolidated Statements of Income
(Unaudited)

Three Months Ended
September 30 Year to Date
September 30
2025 2024 2025 2024
(millions)
OPERATING REVENUES $ 886.0   $ 917.5   $ 2,328.6   $ 2,338.0  
OPERATING EXPENSES:
Fuel and purchased power 162.9   183.1   406.9   445.7  
SPP network transmission costs 110.7   99.7   322.0   272.4  
Operating and maintenance 123.3   122.3   352.5   355.9  
Depreciation and amortization 145.6   142.6   431.9   422.3  
Taxes other than income tax 55.1   64.5   171.9   190.4  
Total Operating Expenses 597.6   612.2   1,685.2   1,686.7  
INCOME FROM OPERATIONS 288.4   305.3   643.4   651.3  
OTHER INCOME (EXPENSE):
Investment earnings 1.3   1.7   6.6   3.0  
Other income 3.1   9.8   15.6   25.5  
Other expense ( 4.9 ) ( 5.2 ) ( 13.7 ) ( 14.7 )
Total Other Income (Expense), Net ( 0.5 ) 6.3   8.5   13.8  
Interest expense 58.5   59.2   178.9   173.2  
INCOME BEFORE INCOME TAXES
229.4   252.4   473.0   491.9  
Income tax expense 11.4   8.0   22.3   13.0  
Equity in earnings of equity method investees, net of income taxes 0.9   0.8   2.6   2.4  
NET INCOME 218.9   245.2   453.3   481.3  
Less: Net income attributable to noncontrolling interests 3.0   3.0   9.2   9.2  
NET INCOME ATTRIBUTABLE TO EVERGY KANSAS CENTRAL, INC. $ 215.9   $ 242.2   $ 444.1   $ 472.1  

The disclosures regarding Evergy Kansas Central included in the accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.

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EVERGY KANSAS CENTRAL, INC.
Consolidated Statements of Cash Flows
(Unaudited)

Year to Date September 30 2025 2024
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES: (millions)
Net income $ 453.3   $ 481.3  
Adjustments to reconcile income to net cash from operating activities:
Depreciation and amortization 431.9   422.3  
Amortization of nuclear fuel 23.2   19.9  
Amortization of deferred refueling outage 6.3   6.6  
Amortization of corporate-owned life insurance 20.6   18.7  
Net deferred income taxes and credits 20.2   25.3  
Allowance for equity funds used during construction ( 7.2 ) ( 9.7 )
Payments for asset retirement obligations ( 5.8 ) ( 5.6 )
Equity in earnings of equity method investees, net of income taxes ( 2.6 ) ( 2.4 )
Income from corporate-owned life insurance ( 8.3 ) ( 18.0 )
Other ( 4.1 ) ( 4.1 )
Changes in working capital items:
Accounts receivable ( 41.4 ) ( 17.6 )
Accounts receivable pledged as collateral —   ( 49.0 )
Fuel inventory and supplies 43.8   ( 37.3 )
Prepaid expenses and other current assets 18.9   67.8  
Accounts payable ( 71.7 ) ( 8.3 )
Accrued taxes 62.6   36.1  
Other current liabilities ( 13.2 ) ( 102.5 )
Changes in other assets ( 20.1 ) ( 10.6 )
Changes in other liabilities ( 40.1 ) ( 11.3 )
Cash Flows from Operating Activities 866.3   801.6  
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES:    
Additions to property, plant and equipment ( 968.5 ) ( 962.1 )

Purchase of securities - trusts ( 12.7 ) ( 11.6 )
Sale of securities - trusts 11.4   8.2  
Investment in corporate-owned life insurance ( 14.2 ) ( 15.0 )
Proceeds from investment in corporate-owned life insurance 52.3   51.3  
Net money pool lending ( 12.3 ) —  
Other investing activities ( 1.1 ) 0.6  
Cash Flows used in Investing Activities ( 945.1 ) ( 928.6 )
CASH FLOWS FROM FINANCING ACTIVITIES:    
Short-term debt, net ( 496.6 ) 461.3  
Collateralized short-term debt, net —   49.0  
Proceeds from long-term debt 593.4   —  

Net money pool borrowings —   ( 261.4 )

Borrowings against cash surrender value of corporate-owned life insurance 44.2   47.0  
Repayment of borrowings against cash surrender value of corporate-owned life insurance ( 42.5 ) ( 34.0 )
Cash dividends paid ( 10.0 ) ( 127.0 )

Other financing activities ( 6.7 ) ( 5.1 )
Cash Flows from Financing Activities 81.8   129.8  
NET CHANGE IN CASH AND CASH EQUIVALENTS 3.0   2.8  
CASH AND CASH EQUIVALENTS:
Beginning of period 3.7   9.2  
End of period $ 6.7   $ 12.0  

The disclosures regarding Evergy Kansas Central included in the accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.
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EVERGY KANSAS CENTRAL, INC.
Consolidated Statements of Changes in Equity
(Unaudited)

Evergy Kansas Central, Inc. Shareholder
Common stock shares Common stock Retained earnings Non-controlling interests Total equity
(millions, except share amounts)
Balance as of December 31, 2023 1   $ 2,737.6   $ 2,132.4   $ 21.9   $ 4,891.9  
Net income —  —  108.5   3.1   111.6  

Balance as of March 31, 2024 1   2,737.6   2,240.9   25.0   5,003.5  
Net income —  —  121.4   3.1   124.5  

Balance as of June 30, 2024 1   2,737.6   2,362.3   28.1   5,128.0  
Net income —  —  242.2   3.0   245.2  
Dividends declared on common stock —  —  ( 127.0 ) —  ( 127.0 )
Balance as of September 30, 2024 1   $ 2,737.6   $ 2,477.5   $ 31.1   $ 5,246.2  

Balance as of December 31, 2024 1   $ 2,737.6   $ 2,513.1   $ 34.2   $ 5,284.9  
Net income —  —  107.8   3.1   110.9  
Dividends declared on common stock —  —  ( 10.0 ) —  ( 10.0 )
Balance as of March 31, 2025 1   2,737.6   2,610.9   37.3   5,385.8  
Net income —  —  120.4   3.1   123.5  

Balance as of June 30, 2025 1   2,737.6   2,731.3   40.4   5,509.3  
Net income —  —  215.9   3.0   218.9  

Balance as of September 30, 2025 1   $ 2,737.6   $ 2,947.2   $ 43.4   $ 5,728.2  

The disclosures regarding Evergy Kansas Central included in the accompanying Unaudited Notes to Consolidated Financial Statements are an integral part of these statements.
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EVERGY METRO, INC.
Consolidated Balance Sheets
(Unaudited)

September 30 December 31
  2025 2024
ASSETS (millions, except share amounts)
CURRENT ASSETS:  
Cash and cash equivalents $ 6.4   $ 3.7  
Receivables, net of allowance for credit losses of $ 4.7 and $ 5.8 , respectively
94.5   58.1  
Related party receivables 125.1   126.1  
Accounts receivable pledged as collateral 160.0   136.0  
Fuel inventory and supplies 278.2   283.8  

Regulatory assets 28.3   42.7  
Prepaid expenses 23.6   25.6  
Other 25.8   25.5  
Total Current Assets 741.9   701.5  
PROPERTY, PLANT AND EQUIPMENT, NET 8,358.9   8,292.4  
OTHER ASSETS:    
Regulatory assets 510.7   429.4  
Nuclear decommissioning trust 535.7   471.9  
Other 125.0   81.5  
Total Other Assets 1,171.4   982.8  
TOTAL ASSETS $ 10,272.2   $ 9,976.7  

The disclosures regarding Evergy Metro included in the accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.
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EVERGY METRO, INC.
Consolidated Balance Sheets
(Unaudited)

September 30 December 31
  2025 2024
LIABILITIES AND EQUITY (millions, except share amounts)
CURRENT LIABILITIES:    
Current maturities of long-term debt $ —   $ 350.0  
Commercial paper 96.8   158.7  
Collateralized note payable 160.0   136.0  
Accounts payable 137.2   252.8  
Related party payables 3.6   0.2  
Accrued taxes 130.8   52.4  
Accrued interest 51.4   32.1  
Regulatory liabilities 48.8   38.5  
Asset retirement obligations 14.3   11.8  

Other 146.1   107.4  
Total Current Liabilities 789.0   1,139.9  
LONG-TERM LIABILITIES:    
Long-term debt, net 3,271.2   2,873.4  
Deferred income taxes 740.3   755.3  
Unamortized investment tax credits 105.6   108.0  
Regulatory liabilities 1,094.6   1,008.4  
Pension and post-retirement liability 126.0   137.0  
Asset retirement obligations 501.6   490.9  
Other 95.4   87.6  
Total Long-Term Liabilities 5,934.7   5,460.6  
Commitments and Contingencies (Note 11)

EQUITY:    
Common stock - 1,000 shares authorized, without par value, 1 share issued, stated value
1,563.1   1,563.1  
Retained earnings 1,982.2   1,809.7  
Accumulated other comprehensive income 3.2   3.4  
Total Equity 3,548.5   3,376.2  
TOTAL LIABILITIES AND EQUITY $ 10,272.2   $ 9,976.7  

The disclosures regarding Evergy Metro included in the accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.
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EVERGY METRO, INC.
Consolidated Statements of Comprehensive Income
(Unaudited)

Three Months Ended
September 30 Year to Date
September 30
2025 2024 2025 2024
(millions)
OPERATING REVENUES $ 615.9   $ 608.3   $ 1,514.8   $ 1,503.2  
OPERATING EXPENSES:    
Fuel and purchased power 150.0   149.1   432.6   431.2  
Operating and maintenance 75.2   74.8   224.3   210.3  
Depreciation and amortization 100.6   100.8   304.6   303.2  
Taxes other than income tax 35.4   38.4   106.6   111.9  

Total Operating Expenses 361.2   363.1   1,068.1   1,056.6  
INCOME FROM OPERATIONS 254.7   245.2   446.7   446.6  
OTHER INCOME (EXPENSE):
Investment earnings 1.1   1.1   4.4   3.9  
Other income 1.4   2.9   3.7   5.3  
Other expense ( 3.7 ) ( 2.8 ) ( 8.8 ) ( 10.0 )
Total Other Income (Expense), Net ( 1.2 ) 1.2   ( 0.7 ) ( 0.8 )
Interest expense 34.6   36.0   105.1   112.0  
INCOME BEFORE INCOME TAXES
218.9   210.4   340.9   333.8  
Income tax expense 27.1   26.4   43.4   42.5  
NET INCOME $ 191.8   $ 184.0   $ 297.5   $ 291.3  
COMPREHENSIVE INCOME
NET INCOME $ 191.8   $ 184.0   $ 297.5   $ 291.3  
OTHER COMPREHENSIVE INCOME:
Derivative hedging activity
Reclassification to expenses, net of tax —   —   ( 0.2 ) ( 0.2 )
Derivative hedging activity, net of tax —   —   ( 0.2 ) ( 0.2 )
Total other comprehensive loss —   —   ( 0.2 ) ( 0.2 )
COMPREHENSIVE INCOME $ 191.8   $ 184.0   $ 297.3   $ 291.1  

The disclosures regarding Evergy Metro included in the accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.
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EVERGY METRO, INC.
Consolidated Statements of Cash Flows
(Unaudited)

Year to Date September 30 2025 2024
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES: (millions)
Net income $ 297.5   $ 291.3  
Adjustments to reconcile income to net cash from operating activities:
Depreciation and amortization 304.6   303.2  
Amortization of nuclear fuel 23.6   20.2  
Amortization of deferred refueling outage 6.3   6.6  
Net deferred income taxes and credits 23.9   6.2  
Allowance for equity funds used during construction ( 2.7 ) ( 3.7 )
Payments for asset retirement obligations ( 4.8 ) ( 3.0 )

Other ( 0.3 ) ( 0.3 )
Changes in working capital items:
Accounts receivable ( 20.7 ) ( 36.4 )
Accounts receivable pledged as collateral ( 24.0 ) ( 34.0 )
Fuel inventory and supplies 5.6   1.4  
Prepaid expenses and other current assets 9.0   ( 4.3 )
Accounts payable ( 85.5 ) ( 66.1 )
Accrued taxes 78.4   98.1  
Other current liabilities 69.5   10.8  
Changes in other assets ( 18.5 ) ( 11.7 )
Changes in other liabilities ( 20.7 ) 11.9  
Cash Flows from Operating Activities 641.2   590.2  
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES:    
Additions to property, plant and equipment ( 522.3 ) ( 488.0 )
Purchase of securities - trusts ( 71.1 ) ( 67.1 )
Sale of securities - trusts 67.7   66.4  

Other investing activities 1.8   0.2  
Cash Flows used in Investing Activities ( 523.9 ) ( 488.5 )
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES:    
Short-term debt, net ( 61.9 ) ( 351.4 )
Collateralized short-term debt, net 24.0   34.0  
Proceeds from long-term debt 419.3   296.8  
Retirements of long-term debt ( 373.4 ) —  

Net money pool borrowing 3.6   —  
Cash dividends paid ( 125.0 ) ( 76.0 )
Other financing activities ( 1.2 ) ( 1.3 )
Cash Flows used in Financing Activities ( 114.6 ) ( 97.9 )
NET CHANGE IN CASH AND CASH EQUIVALENTS 2.7   3.8  
CASH AND CASH EQUIVALENTS:
Beginning of period 3.7   3.3  
End of period $ 6.4   $ 7.1  

The disclosures regarding Evergy Metro included in the accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.
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EVERGY METRO, INC
Consolidated Statements of Changes in Equity
(Unaudited)

 Common stock shares  Common Stock  Retained earnings  AOCI - Net gains (losses) on cash flow hedges  Total equity
 (millions, except share amounts)
Balance as of December 31, 2023 1   $ 1,563.1   $ 1,626.2   $ 3.7   $ 3,193.0  
Net income —  —  32.7   —  32.7  

Derivative hedging activity, net of tax —  —  —  ( 0.1 ) ( 0.1 )
Balance as of March 31, 2024 1   1,563.1   1,658.9   3.6   3,225.6  
Net income —  —  74.6   —  74.6  

Derivative hedging activity, net of tax —  —  —  ( 0.1 ) ( 0.1 )
Balance as of June 30, 2024 1   1,563.1   1,733.5   3.5   3,300.1  
Net income —  —  184.0   —  184.0  
Dividends declared on common stock —  —  ( 76.0 ) —  ( 76.0 )

Balance as of September 30, 2024 1   $ 1,563.1   $ 1,841.5   $ 3.5   $ 3,408.1  

Balance as of December 31, 2024 1   $ 1,563.1   $ 1,809.7   $ 3.4   $ 3,376.2  
Net income —  —  36.9   —  36.9  
Dividends declared on common stock —  —  ( 50.0 ) —  ( 50.0 )
Derivative hedging activity, net of tax —  —  —  ( 0.1 ) ( 0.1 )
Balance as of March 31, 2025 1   1,563.1   1,796.6   3.3   3,363.0  
Net income —  —  68.8   —  68.8  
Dividends declared on common stock —  —  ( 35.0 ) —  ( 35.0 )
Derivative hedging activity, net of tax —  —  —  ( 0.1 ) ( 0.1 )
Balance as of June 30, 2025 1   1,563.1   1,830.4   3.2   3,396.7  
Net income —  —  191.8   —  191.8  
Dividends declared on common stock —  —  ( 40.0 ) —  ( 40.0 )

Balance as of September 30, 2025 1   $ 1,563.1   $ 1,982.2   $ 3.2   $ 3,548.5  

The disclosures regarding Evergy Metro included in the accompanying Notes to Unaudited Consolidated Financial Statements are an integral part of these statements.
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EVERGY, INC.
EVERGY KANSAS CENTRAL, INC.
EVERGY METRO, INC.
Combined Notes to Unaudited Consolidated Financial Statements
The notes to unaudited consolidated financial statements that follow are a combined presentation for Evergy, Inc., Evergy Kansas Central, Inc. and Evergy Metro, Inc., all registrants under this filing.  The terms "Evergy," "Evergy Kansas Central," "Evergy Metro" and "Evergy Companies" are used throughout this report.  "Evergy" refers to Evergy, Inc. and its consolidated subsidiaries, unless otherwise indicated.  "Evergy Kansas Central" refers to Evergy Kansas Central, Inc. and its consolidated subsidiaries, unless otherwise indicated. "Evergy Metro" refers to Evergy Metro, Inc. and its consolidated subsidiaries, unless otherwise indicated. "Evergy Companies" refers to Evergy, Evergy Kansas Central and Evergy Metro, collectively, which are individual registrants within the Evergy consolidated group.

1. ORGANIZATION AND BASIS OF PRESENTATION
Organization
Evergy is a public utility holding company incorporated in 2017 and headquartered in Kansas City, Missouri. Evergy operates primarily through the following wholly-owned direct subsidiaries listed below.
• Evergy Kansas Central, Inc. (Evergy Kansas Central) is an integrated, regulated electric utility that provides electricity to customers in the state of Kansas. Evergy Kansas Central has one active wholly-owned subsidiary with significant operations, Evergy Kansas South, Inc. (Evergy Kansas South).
• Evergy Metro, Inc. (Evergy Metro) is an integrated, regulated electric utility that provides electricity to customers in the states of Missouri and Kansas.
• Evergy Missouri West, Inc. (Evergy Missouri West) is an integrated, regulated electric utility that provides electricity to customers in the state of Missouri.
• Evergy Transmission Company, LLC (Evergy Transmission Company) owns 13.5 % of Transource Energy, LLC (Transource) with the remaining 86.5 % owned by AEP Transmission Holding Company, LLC, a subsidiary of American Electric Power Company, Inc. (AEP). Transource is focused on the development of competitive electric transmission projects. Evergy Transmission Company accounts for its investment in Transource under the equity method.
Evergy Kansas Central also owns a 50 % interest in Prairie Wind Transmission, LLC (Prairie Wind), which is a joint venture between Evergy Kansas Central and subsidiaries of AEP and Berkshire Hathaway Energy Company. Prairie Wind owns a 108 -mile, 345 kilovolt (kV) double-circuit transmission line that provides transmission service in the Southwest Power Pool, Inc. (SPP). Evergy Kansas Central accounts for its investment in Prairie Wind under the equity method.
Evergy Kansas Central, Evergy Kansas South, Evergy Metro and Evergy Missouri West conduct business in their respective service territories using the name Evergy. Collectively, the Evergy Companies have approximately 15,800 megawatts (MWs) of owned generating capacity and renewable power purchase agreements and engage in the generation, transmission, distribution and sale of electricity to approximately 1.7 million customers in the states of Kansas and Missouri.
Basis of Presentation
These unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, these unaudited consolidated financial statements do not include all of the information and notes required by GAAP for annual financial statements and should be read in conjunction with the consolidated financial statements in the Evergy Companies' combined 2024 Form 10-K.
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These unaudited consolidated financial statements, in the opinion of management, reflect all normal recurring adjustments necessary to fairly present the unaudited consolidated financial statements for each of the Evergy Companies for these interim periods. In preparing financial statements that conform to GAAP, management must make estimates and assumptions that affect the reported amounts of assets and liabilities, the reported amounts of revenues and expenses, and the disclosure of contingent assets and liabilities at the date of the financial statements. Actual results could differ from those estimates.
Principles of Consolidation
Each of Evergy's, Evergy Kansas Central's and Evergy Metro's unaudited consolidated financial statements includes the accounts of their subsidiaries and the variable interest entities (VIEs) of which Evergy and Evergy Kansas Central are the primary beneficiaries. Undivided interests in jointly-owned generation facilities are included on a proportionate basis.  Intercompany transactions have been eliminated. The Evergy Companies assess financial performance and allocate resources on a consolidated basis (i.e., operate in one segment).
Cash, Cash Equivalents and Restricted Cash
Cash equivalents consist of highly liquid investments with original maturities of three months or less at acquisition. Evergy has restricted cash included in Other Current Assets and Other Non-current Assets on Evergy's consolidated balance sheet to facilitate the servicing of Evergy Missouri West Storm Funding I, LLC's debt and the funding requirements for a jointly-owned generation facility. The following table summarizes the cash, cash equivalents and restricted cash included on Evergy's consolidated balance sheet.

September 30
2025 December 31
2024
Evergy (millions)
Current assets
Cash and cash equivalents $ 27.5   $ 22.0  
Other 14.4   6.2  
Other assets
Other 1.7   1.7  
Total cash, cash equivalents and restricted cash $ 43.6   $ 29.9  

Fuel Inventory and Supplies
The Evergy Companies record fuel inventory and supplies at average cost. The following table separately states the balances for fuel inventory and supplies.

September 30
2025 December 31
2024
Evergy (millions)
Fuel inventory $ 205.5   $ 264.2  
Supplies 611.5   603.2  
Fuel inventory and supplies $ 817.0   $ 867.4  
Evergy Kansas Central
Fuel inventory $ 106.3   $ 154.2  
Supplies 322.7   318.3  
Fuel inventory and supplies $ 429.0   $ 472.5  
Evergy Metro    
Fuel inventory $ 65.4   $ 71.9  
Supplies 212.8   211.9  
Fuel inventory and supplies $ 278.2   $ 283.8  

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Property, Plant and Equipment
The following tables summarize the property, plant and equipment of Evergy, Evergy Kansas Central and Evergy Metro.

September 30, 2025 Evergy Evergy Kansas Central Evergy Metro
(millions)
Electric plant in service $ 37,767.4   $ 18,703.3   $ 13,863.5  
Electric plant acquisition adjustment 739.8   724.9   —  
Accumulated depreciation ( 14,782.2 ) ( 7,194.4 ) ( 6,035.3 )
Plant in service, net 23,725.0   12,233.8   7,828.2  
Construction work in progress 1,760.8   919.2   424.2  
Nuclear fuel, net 212.8   106.3   106.5  

Property, plant and equipment, net $ 25,698.6   $ 13,259.3   $ 8,358.9  

December 31, 2024 Evergy Evergy Kansas Central Evergy Metro
(millions)
Electric plant in service $ 36,444.9   $ 17,914.9   $ 13,468.3  
Electric plant acquisition adjustment 742.9   724.9   —  
Accumulated depreciation ( 14,165.5 ) ( 6,914.4 ) ( 5,752.6 )
Plant in service, net 23,022.3   11,725.4   7,715.7  
Construction work in progress 1,707.0   1,053.7   476.1  
Nuclear fuel, net 200.9   100.3   100.6  
Plant to be retired, net (a)
0.7   0.7   —  
Property, plant and equipment, net $ 24,930.9   $ 12,880.1   $ 8,292.4  

(a) As of December 31, 2024, represents the planned retirement of Evergy Kansas Central analog meters prior to the end of their remaining useful lives.
Investments in Early-Stage Clean Energy and Energy Solution Companies
From time to time, Evergy has made limited non-regulated equity and debt investments in early-stage clean energy and energy solution companies. These investments are recorded in Other Assets - Long-Term on Evergy’s consolidated balance sheets and as of September 30, 2025, and December 31, 2024, the total value of these investments was $ 95.7 million and $ 121.4 million, respectively. These investments have historically not had a significant impact on Evergy’s results of operations.
Year to date September 30, 2025, Evergy recorded unrealized losses and impairment losses of $ 29.0  million, which are included in investment earnings (loss) on Evergy's consolidated statements of income and comprehensive income as a result of a decrease in the value of these investments.
Evergy has initiated a process to dispose of these investments and could experience additional losses or gains on these investments as a result of further changes in their value or upon their ultimate liquidation.
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Other Income and Other Expense
The tables below show the detail of other income and other expense, respectively, for each of the Evergy Companies.

Three Months Ended
September 30 Year to Date
September 30
Other Income 2025 2024 2025 2024
Evergy (millions)
AFUDC equity $ 4.2   $ 5.6   $ 10.1   $ 13.4  

Corporate-owned life insurance policy benefit —   7.2   7.8   15.6  
Income from sale of commercial solar project —   —   11.6   —  
Other 0.6   0.1   2.0   2.2  
Other income $ 4.8   $ 12.9   $ 31.5   $ 31.2  
Evergy Kansas Central
AFUDC equity $ 2.8   $ 3.0   $ 7.2   $ 9.7  

Corporate-owned life insurance policy benefit —   6.4   7.5   14.8  
Other 0.3   0.4   0.9   1.0  
Other income $ 3.1   $ 9.8   $ 15.6   $ 25.5  
Evergy Metro
AFUDC equity $ 1.2   $ 2.6   $ 2.7   $ 3.7  

Other 0.2   0.3   1.0   1.6  
Other income $ 1.4   $ 2.9   $ 3.7   $ 5.3  

Three Months Ended
September 30 Year to Date
September 30
Other Expense 2025 2024 2025 2024
Evergy (millions)
Non-service cost component of net benefit cost $ ( 3.3 ) $ ( 3.6 ) $ ( 8.3 ) $ ( 12.8 )
Corporate-owned life insurance ( 6.4 ) ( 5.9 ) ( 16.9 ) ( 16.7 )
Other ( 1.2 ) ( 0.3 ) ( 4.0 ) ( 1.2 )
Other expense $ ( 10.9 ) $ ( 9.8 ) $ ( 29.2 ) $ ( 30.7 )
Evergy Kansas Central
Non-service cost component of net benefit cost $ 1.2   $ 0.5   $ 2.9   $ 1.6  
Corporate-owned life insurance ( 6.1 ) ( 5.6 ) ( 16.2 ) ( 16.0 )
Other —   ( 0.1 ) ( 0.4 ) ( 0.3 )
Other expense $ ( 4.9 ) $ ( 5.2 ) $ ( 13.7 ) $ ( 14.7 )
Evergy Metro
Non-service cost component of net benefit cost $ ( 3.2 ) $ ( 2.5 ) $ ( 7.3 ) $ ( 8.6 )
Corporate-owned life insurance ( 0.3 ) ( 0.3 ) ( 0.7 ) ( 0.7 )
Other ( 0.2 ) —   ( 0.8 ) ( 0.7 )
Other expense $ ( 3.7 ) $ ( 2.8 ) $ ( 8.8 ) $ ( 10.0 )

Earnings Per Share
To compute basic earnings per common share (EPS), Evergy divides net income attributable to Evergy, Inc. by the weighted average number of common shares outstanding. Diluted EPS includes the effect of issuable common shares resulting from restricted share units (RSUs), convertible notes, a warrant and forward sale agreements entered into through Evergy's at-the-market (ATM) equity offering program. Evergy computes the dilutive effects of potential issuances of common shares using the treasury stock method, the contingently issuable share method or the if-converted method, as applicable.

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The following table reconciles Evergy's basic and diluted EPS.

Three Months Ended
September 30 Year to Date
September 30
2025 2024 2025 2024
Income (millions, except per share amounts)
Net income $ 478.0   $ 468.6   $ 780.5   $ 804.5  
Less: net income attributable to noncontrolling interests 3.0   3.0   9.2   9.2  
Net income attributable to Evergy, Inc. $ 475.0   $ 465.6   $ 771.3   $ 795.3  
Common Shares Outstanding    
Weighted average number of common shares outstanding - basic 230.5   230.3   230.4   230.3  
Add: effect of dilutive securities 3.6   0.3   2.6   0.2  
Diluted average number of common shares outstanding 234.1   230.6   233.0   230.5  
Basic EPS $ 2.06   $ 2.02   $ 3.35   $ 3.45  
Diluted EPS $ 2.03   $ 2.02   $ 3.31   $ 3.45  

The effect of dilutive securities for the three months ended and year to date September 30, 2025, included 3.0  million shares and 2.1  million shares, respectively, resulting from Evergy's convertible notes. There was no dilution resulting from Evergy's convertible notes for the three months ended and year to date September 30, 2024.
The table below summarizes the anti-dilutive securities excluded from the computation of diluted EPS.

Three Months Ended
September 30 Year to Date
September 30
Anti-Dilutive Securities 2025 2024 2025 2024
(shares in millions)

RSUs with performance measures —   —   0.1 —  

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Supplemental Cash Flow Information

Evergy
Year to Date September 30 2025 2024
Cash paid for (received from): (millions)
Interest, net of amount capitalized $ 400.1   $ 361.6  
Interest of VIEs 8.2   —  
Income taxes, net of refunds 6.2   18.1  
Right-of-use assets obtained in exchange for new operating lease liabilities 15.9   4.1  
Right-of-use assets obtained in exchange for new finance lease liabilities 26.6   12.4  
Non-cash investing transactions:
Property, plant and equipment additions 136.5   178.7  

Non-cash financing transactions:
Issuance of common stock for reinvested dividends 5.2   —  

Evergy Kansas Central
Year to Date September 30 2025 2024
Cash paid for (received from): (millions)
Interest, net of amount capitalized $ 176.6   $ 160.6  

Income taxes, net of refunds 13.9   8.3  
Right-of-use assets obtained in exchange for new operating lease liabilities 7.2   2.4  
Right-of-use assets obtained in exchange for new finance lease liabilities 11.2   7.9  
Non-cash investing transactions:
Property, plant and equipment additions 66.6   116.6  

Evergy Metro
Year to Date September 30 2025 2024
Cash paid for (received from): (millions)
Interest, net of amount capitalized $ 95.4   $ 90.0  
Income taxes, net of refunds 22.5   21.3  
Right-of-use assets obtained in exchange for new operating lease liabilities 7.9   1.7  
Right-of-use assets obtained in exchange for new finance lease liabilities 11.4   3.0  
Non-cash investing transactions:
Property, plant and equipment additions 40.8   47.7  

Dividends Declared
In October 2025, Evergy's Board of Directors (Evergy Board) declared a quarterly dividend of $ 0.6950 per share on Evergy's common stock. The common dividend is payable on December 19, 2025, to shareholders of record as of November 21, 2025.
In October 2025, Evergy Kansas Central's Board of Directors and Evergy Metro's Board of Directors each declared a cash dividend to Evergy of up to $ 50.0  million and $ 125.0  million, respectively, and payable on or before December 18, 2025.
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Missouri Legislation
In April 2025, Missouri Senate Bill (SB) 4 was signed into law by the Governor of Missouri. Most notably, SB 4 establishes new mechanisms for Missouri electric utilities to recover the costs associated with the construction of new natural gas-fired generating units. The utilities will be able to include certain costs of construction work in progress (CWIP) in rate base. The inclusion of CWIP will be in lieu of allowance for funds used during construction (AFUDC) applicable to the construction of the new natural gas-fired generating units. The Public Service Commission of the State of Missouri (MPSC) will determine the amount of CWIP that may be included in rate base. Additionally, amounts collected arising from the inclusion of CWIP in rate base are subject to refund under certain circumstances. These provisions are scheduled to expire at the end of 2035.
Additionally, the law extends Missouri's existing plant-in service accounting (PISA) provisions to include certain natural gas-fired generating units as qualifying electric plants and extends the sunset date of these provisions through the end of 2035. These provisions allow electric utilities to defer to a regulatory asset for recovery in a subsequent general rate case 85 % of depreciation expense and the associated return on investment for qualifying electric plant rate base additions for assets placed in-service between general rate cases.
Natural Gas Plant Investments
The Evergy Companies use a triennial integrated resource plan (IRP), a detailed analysis that estimates factors that influence the future supply and demand for electricity, to inform the manner in which they supply electricity. The most recent IRPs incorporate the latest SPP resource adequacy requirements and anticipated load growth. Based on these and other factors, the IRP indicated the addition of new supply side resources, including combined and simple cycle natural gas plants, would be needed.
In October 2024, Evergy announced its plan to construct two combined-cycle natural gas plants located in Kansas. Evergy Kansas Central and Evergy Missouri West will jointly-own each plant and expect each plant to have an initial generating capacity of approximately 705 MW. The first plant is expected to begin operations by summer of 2029 and the second plant is expected to begin operations by summer of 2030.
Additionally, Evergy Missouri West plans to construct a 440 MW simple-cycle natural gas plant located in Missouri. The plant is expected to begin operations in 2030.
See "Applications for Predetermination" and "Requests for Certificate of Convenience and Necessity" in Note 4 for information regarding Evergy Kansas Central's and Evergy Missouri West's applications for predetermination and a Certificate of Convenience and Necessity (CCN) for their investments in these natural gas plants.
Renewable Plant Investments
Evergy Kansas Central intends to construct and own an approximately 159 MW solar generation facility to be located in Kansas called Kansas Sky. Kansas Sky is expected to begin operations by summer of 2027 and construction is subject to the granting by the Kansas Corporation Commission (KCC) of predetermination with reasonably acceptable terms and other closing conditions. See "Applications for Predetermination" in Note 4 for additional information regarding Evergy Kansas Central's application for predetermination for its investment in this renewable generating plant.
In 2024, Evergy Missouri West entered into agreements to own two solar generation facilities currently under development. The first facility, to be called Sunflower Sky, is a solar generation facility to be located in Kansas with an expected generating capacity of approximately 65 MW. In September 2025, Evergy Missouri West acquired the Sunflower Sky solar facility assets from the developer and will complete construction of the facility. The second facility, to be called Foxtrot, is a solar generation facility to be located in Missouri with an expected generating capacity of approximately 100 MW. In November 2025, Evergy Missouri West acquired the Foxtrot solar facility assets from the developer and will complete construction of the facility. The solar generation facilities are expected to begin operations by summer of 2027. The agreements are subject to regulatory approvals and closing conditions, including the granting by the MPSC of a CCN with reasonably acceptable terms. See "Requests for Certificate of Convenience and Necessity" in Note 4 for information regarding Evergy Missouri West's application for a CCN for its investment in these renewable generating plants.
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2. REVENUE
Evergy's, Evergy Kansas Central's and Evergy Metro's revenues disaggregated by customer class are summarized in the following tables.

Evergy
Three Months Ended
September 30 Year to Date
September 30
2025 2024 2025 2024
Revenues (millions)
Residential $ 733.9   $ 730.8   $ 1,735.7   $ 1,746.5  
Commercial 598.8   615.2   1,502.9   1,533.7  
Industrial 180.3   188.9   485.8   524.0  
Other retail 12.7   10.9   33.5   33.0  
Total electric retail $ 1,525.7   $ 1,545.8   $ 3,757.9   $ 3,837.2  
Wholesale 103.3   114.7   243.1   259.0  
Transmission 128.9   123.1   391.2   360.9  
Industrial steam and other 6.4   6.5   21.3   20.7  
Total revenue from contracts with customers $ 1,764.3   $ 1,790.1   $ 4,413.5   $ 4,477.8  
Other 45.6   21.3   207.9   112.1  
Operating revenues $ 1,809.9   $ 1,811.4   $ 4,621.4   $ 4,589.9  

Evergy Kansas Central
Three Months Ended
September 30 Year to Date
September 30
2025 2024 2025 2024
Revenues (millions)
Residential $ 311.2   $ 331.8   $ 743.3   $ 779.8  
Commercial 242.5   261.0   618.9   652.9  
Industrial 113.8   122.2   310.9   342.4  
Other retail 6.5   6.8   18.1   18.9  
Total electric retail $ 674.0   $ 721.8   $ 1,691.2   $ 1,794.0  
Wholesale 70.5   79.1   213.3   194.9  
Transmission 119.9   115.8   362.7   340.1  
Other 0.8   0.9   2.7   2.7  
Total revenue from contracts with customers $ 865.2   $ 917.6   $ 2,269.9   $ 2,331.7  
Other 20.8   ( 0.1 ) 58.7   6.3  
Operating revenues $ 886.0   $ 917.5   $ 2,328.6   $ 2,338.0  

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Evergy Metro
Three Months Ended
September 30 Year to Date
September 30
2025 2024 2025 2024
Revenues (millions)
Residential $ 259.5   $ 252.0   $ 601.5   $ 592.9  
Commercial 251.0   254.1   610.4   610.3  
Industrial 39.5   39.1   102.6   103.8  
Other retail 3.2   2.4   8.6   7.9  
Total electric retail $ 553.2   $ 547.6   $ 1,323.1   $ 1,314.9  
Wholesale 31.2   33.0   20.8   64.8  
Transmission 6.1   5.2   19.4   15.0  
Other 1.2   1.3   3.7   3.8  
Total revenue from contracts with customers $ 591.7   $ 587.1   $ 1,367.0   $ 1,398.5  
Other 24.2   21.2   147.8   104.7  
Operating revenues $ 615.9   $ 608.3   $ 1,514.8   $ 1,503.2  

3. RECEIVABLES
The Evergy Companies' receivables are detailed in the following table.

September 30 December 31
2025 2024
Evergy (millions)
Customer accounts receivable - billed $ 21.6   $ 2.7  
Customer accounts receivable - unbilled 179.7   108.4  
Other receivables 148.5   150.0  
Allowance for credit losses ( 11.5 ) ( 15.7 )
Total $ 338.3   $ 245.4  
Evergy Kansas Central

Customer accounts receivable - unbilled $ 64.7   $ 36.0  
Other receivables 131.2   104.9  
Allowance for credit losses ( 5.0 ) ( 7.8 )
Total $ 190.9   $ 133.1  
Evergy Metro    

Customer accounts receivable - unbilled $ 67.5   $ 28.5  
Other receivables 31.7   35.4  
Allowance for credit losses ( 4.7 ) ( 5.8 )
Total $ 94.5   $ 58.1  

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The Evergy Companies' other receivables as of September 30, 2025, and December 31, 2024, consisted primarily of receivables from partners in jointly-owned electric utility plants, wholesale sales receivables and receivables related to alternative revenue programs. The Evergy Companies' other receivables also included receivables from contracts with customers as summarized in the following table.

September 30 December 31

2025 2024
(millions)
Evergy $ 99.0   $ 68.9  
Evergy Kansas Central 90.2   65.3  
Evergy Metro 7.3   2.6  

The change in the Evergy Companies' allowance for credit losses is summarized in the following table.

2025 2024
Evergy (millions)
Beginning balance January 1 $ 15.7   $ 24.2  
Credit loss expense 10.5   4.9  
Write-offs ( 23.4 ) ( 24.1 )
Recoveries of prior write-offs 8.7   8.9  
Ending balance September 30 $ 11.5   $ 13.9  
Evergy Kansas Central
Beginning balance January 1 $ 7.8   $ 11.6  
Credit loss expense 4.9   2.2  
Write-offs ( 11.1 ) ( 11.6 )
Recoveries of prior write-offs 3.4   4.0  
Ending balance September 30 $ 5.0   $ 6.2  
Evergy Metro
Beginning balance January 1 $ 5.8   $ 7.9  
Credit loss expense 3.7   2.5  
Write-offs ( 8.6 ) ( 8.6 )
Recoveries of prior write-offs 3.8   3.3  
Ending balance September 30 $ 4.7   $ 5.1  

Sale of Accounts Receivable
Evergy Kansas Central, Evergy Metro and Evergy Missouri West sell an undivided percentage ownership interest in their retail electric accounts receivable to independent outside investors. These sales are accounted for as secured borrowings with accounts receivable pledged as collateral and a corresponding short-term collateralized note payable recognized on the balance sheets.   The Evergy Companies' accounts receivable pledged as collateral and the corresponding short-term collateralized note payable are summarized in the following table.

September 30 December 31

2025 2024
(millions)
Evergy $ 425.0   $ 401.0  
Evergy Kansas Central 215.0   215.0  
Evergy Metro 160.0   136.0  

In April 2025, Evergy Kansas Central, Evergy Metro and Evergy Missouri West extended the expiration of each receivable sale facility from November 2025 to April 2028. Evergy Kansas Central's facility allows up to
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$ 185.0  million in aggregate outstanding principal amount to be borrowed at any time. To the extent Evergy Kansas Central has qualifying accounts receivable and subject to the lender's discretion, Evergy Kansas Central's facility allows for an additional $ 65.0  million in aggregate outstanding principal amount to be borrowed at any time. Evergy Metro's facility allows up to $ 130.0  million in aggregate outstanding principal amount to be borrowed at any time. To the extent Evergy Metro has qualifying accounts receivable and subject to the lender's discretion, Evergy Metro's facility allows for an additional $ 70.0  million in aggregate outstanding principal amount to be borrowed at any time. Evergy Missouri West's facility allows up to $ 50.0  million in aggregate outstanding principal amount to be borrowed at any time. To the extent Evergy Missouri West has qualifying accounts receivable and subject to the lender's discretion, Evergy Missouri West's facility allows for an additional $ 65.0  million in aggregate outstanding principal amount to be borrowed at any time.