---
schema_version: "secwatch.filing_event.v1"
accession: "0000070145-24-000023"
form_type: "8-K"
ticker: "NFG"
cik: "0000070145"
company_name: "NATIONAL FUEL GAS CO"
filed_at: "2024-08-01T23:59:59+00:00"
generated_at: "2026-05-31T14:06:22.535436+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# National Fuel reports Q3 GAAP loss of $54M on E&P impairment; raises FY2024 guidance, initiates FY2025 above consensus

## Summary
- GAAP net loss of $54.2M ($0.59/sh) vs net income of $92.6M ($1.00/sh) a year ago; includes $145M after-tax impairment.
- Adjusted operating results of $91.7M ($0.99/sh) were roughly flat vs $93.4M ($1.01/sh) in prior-year quarter.
- Seneca produced 96.5 Bcf (+2% YoY) despite 5.6 Bcf of price-related curtailments; realized price $2.28/Mcf after hedging.
- FY2024 EPS guidance narrowed to $5.00-$5.10 (ex-items); FY2025 preliminary guidance $5.75-$6.25, up 19% at midpoint.
- Board approved 4% dividend increase to $2.06 annual rate; $29M in share repurchases YTD at avg $54.28/share.

## SEC filing metadata
- accession: 0000070145-24-000023
- form_type: 8-K
- ticker: NFG
- cik: 0000070145
- company_name: NATIONAL FUEL GAS CO
- filed_at: 2024-08-01T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/70145/000007014524000023/0000070145-24-000023-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/70145/000007014524000023/nfg-20240731.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000070145-24-000023
- JSON: https://secwatch.observer/filing/0000070145-24-000023.json
- Plain text: https://secwatch.observer/filing/0000070145-24-000023.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.