---
schema_version: "secwatch.filing_event.v1"
accession: "0000108985-26-000040"
form_type: "8-K"
ticker: "YORW"
cik: "0000108985"
company_name: "YORK WATER CO"
filed_at: "2026-05-05T23:59:59+00:00"
generated_at: "2026-05-14T23:12:46.844391+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# York Water Q1 net income $4.8M, EPS $0.33 (+32% YoY); revenue up 9% to $20.1M

## Summary
- Operating revenue $20.1M (+9% YoY); net income $4.8M (+32%); diluted EPS $0.33 vs $0.25.
- Revenue growth driven by rate increase effective March 1, 2026 and customer growth; partially offset by DSIC reset to zero.
- Dividends declared $0.2280 per share, up from $0.2192 in Q1 2025.
- Capital investments $9.8M in Q1; acquired two wastewater systems for $470k; plans additional $38.1M in 2026.
- Income taxes decreased due to higher IRS tangible property deductions; partially offset by higher opex, depreciation, and interest.

## SEC filing metadata
- accession: 0000108985-26-000040
- form_type: 8-K
- ticker: YORW
- cik: 0000108985
- company_name: YORK WATER CO
- filed_at: 2026-05-05T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/108985/000010898526000040/0000108985-26-000040-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/108985/000010898526000040/form8k-05052026.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000108985-26-000040
- JSON: https://secwatch.observer/filing/0000108985-26-000040.json
- Plain text: https://secwatch.observer/filing/0000108985-26-000040.txt

## Source-grounded claims
- claim_id: 3b10673b8de5d1f89f2218797ccb9856efc885c2
  claim: YORK WATER CO reported first quarter of 2026 results: revenue $20,074,000, net income $4,814,000, EPS $0.33.
  evidence_excerpt: President Hand reported that first quarter operating revenues of $20,074,000 increased $1,618,000, and net income of $4,814,000 increased $1,176,000 compared to the first quarter of 2025. Basic and Diluted Earnings per share of $0.33 for the three-month period increased $0.08 compared to the same period last year.
  evidence_url: https://www.sec.gov/Archives/edgar/data/108985/000010898526000040/0000108985-26-000040-index.htm

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