secwatch.observer — SEC 8-K summary
======================================

Issuer:     AVISTA CORP (AVA)
CIK:        0000104918
Form:       8-K
Filed at:   2026-07-31T23:11:39+00:00
Accession:  0001193125-26-329086
Event type: earnings
Sentiment:  positive
Materiality: 0.60
Item codes: 2.02, 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Avista Q2 GAAP EPS $0.43 vs $0.17 YoY; confirms 2026 utility guidance $2.52-$2.72
--------------------------------------------------------------------------------

- GAAP net income $35M ($0.43 diluted EPS) vs $14M ($0.17) in Q2 2025.
- Non-GAAP utility earnings $23M ($0.29 diluted EPS), flat YoY.
- Year-to-date GAAP net income $127M ($1.54 EPS) vs $93M ($1.15) in prior year.
- 2026 non-GAAP utility earnings guidance reaffirmed at $2.52-$2.72 per diluted share.
- CEO cites strong execution, disciplined cost management, and recovery of non-utility investment losses.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/104918/000119312526329086/0001193125-26-329086-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/104918/000119312526329086/ava-20260803.htm
  HTML page:      https://secwatch.observer/filing/0001193125-26-329086

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer