Debt (Tables)

3 Months Ended

Mar. 31, 2026

DEBT

Long-term debt is as follows:


	Interest			March 31,		December 31,
$ in millions	Rate		Due	2026		2025
First Mortgage Bonds	3.95	%	June 2049	$	425.0	$	425.0
First Mortgage Bonds	3.20	%	July 2040	140.0		140.0
First Mortgage Bonds	5.70	%	December 2033	107.5		107.5
First Mortgage Bonds	5.19	%	April 2033	100.0		100.0
First Mortgage Bonds	4.55	%	August 2030	375.0		375.0
First Mortgage Bonds	5.49	%	December 2028	92.5		92.5
Tax-exempt First Mortgage Bonds (a)	4.25	%	June 2027	100.0		100.0
Tax-exempt First Mortgage Bonds (b)	4.00	%	June 2027	40.0		40.0
U.S. Government note	4.20	%	February 2061	16.4		16.4
Unamortized deferred financing costs				(8.8)		(9.1)
Unamortized debt discounts				(2.4)		(2.5)
Total long-term debt				1,385.2		1,384.8
Less: current portion				(0.2)		(0.2)
Long-term debt, net of current portion				$	1,385.0	$	1,384.6

(a)First mortgage bonds issued to the OAQDA, to secure the loan of proceeds from tax-exempt bonds issued by the OAQDA. The bonds have a final maturity date of November 1, 2040 but are subject to a mandatory put in June 2027.

(b)First mortgage bonds issued to the OAQDA, to secure the loan of proceeds from tax-exempt bonds issued by the OAQDA. The bonds have a final maturity date of January 1, 2034 but are subject to a mandatory put in June 2027.

Revolving Credit Agreement

AES Ohio entered into the third amendment and restatement of its $350 million revolving Credit Agreement on March 25, 2025 with a syndicate of bank lenders. The AES Ohio Credit Agreement is an unsecured committed line of credit to be used: (i) to finance capital expenditures; (ii) to refinance certain existing indebtedness, (iii) to support working capital; and (iv) for general corporate purposes. This agreement matures on March 25, 2030, and bears interest at variable rates as described in the agreement. It includes an uncommitted $150.0 million accordion feature to provide AES Ohio with an option to request an increase in the size of the facility at any time prior to March 25, 2029, subject to approval by the lenders. The AES Ohio Credit Agreement also includes two one-year extension options, allowing AES Ohio to extend the maturity date subject to approval by the lenders. As of March 31, 2026 and December 31, 2025, the AES Ohio Credit Agreement had outstanding borrowings of $30.0 million and $0.0 million, respectively.

Long-term debt covenants and restrictions

The AES Ohio Credit Agreement and Fifty-Third, Fifty-Fourth and Fifty-Fifth Supplemental Indentures to the First Mortgage, pursuant to which the 3.20% Bonds due 2040, the 5.19% Bonds due 2033, the 5.49% Bonds due 2028 and the 5.70% Bonds due 2033 were issued, respectively, each contain one financial covenant. The covenant measures Total Debt to Total Capitalization and is calculated, at the end of each fiscal quarter, by dividing total debt at the end of the quarter by total capitalization at the end of the quarter. AES Ohio’s Total Debt to Total Capitalization ratio shall not be greater than 0.67 to 1.00. As of March 31, 2026, AES Ohio was in compliance with this financial covenant.

AES Ohio does not have any meaningful restrictions in its debt financing documents prohibiting dividends and return of capital payments to its parent. As of March 31, 2026, AES Ohio was in compliance with all debt covenants, including the financial covenant described above.

Substantially all property, plant and equipment of AES Ohio is subject to the lien of the mortgage securing AES Ohio’s First and Refunding Mortgage.

Schedule of Long-term Debt Instruments


	Interest			March 31,		December 31,
$ in millions	Rate		Due	2026		2025
First Mortgage Bonds	3.95	%	June 2049	$	425.0	$	425.0
First Mortgage Bonds	3.20	%	July 2040	140.0		140.0
First Mortgage Bonds	5.70	%	December 2033	107.5		107.5
First Mortgage Bonds	5.19	%	April 2033	100.0		100.0
First Mortgage Bonds	4.55	%	August 2030	375.0		375.0
First Mortgage Bonds	5.49	%	December 2028	92.5		92.5
Tax-exempt First Mortgage Bonds (a)	4.25	%	June 2027	100.0		100.0
Tax-exempt First Mortgage Bonds (b)	4.00	%	June 2027	40.0		40.0
U.S. Government note	4.20	%	February 2061	16.4		16.4
Unamortized deferred financing costs				(8.8)		(9.1)
Unamortized debt discounts				(2.4)		(2.5)
Total long-term debt				1,385.2		1,384.8
Less: current portion				(0.2)		(0.2)
Long-term debt, net of current portion				$	1,385.0	$	1,384.6

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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- Definition

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- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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DAYTON POWER & LIGHT CO 10-Q