SPIRE INC 8-K/A

What Happened
Spire Inc. filed Form 8‑K on April 6, 2026 to provide audited financial statements for an acquired business and unaudited pro forma condensed combined financial information reflecting the acquisition. The filing includes audited abbreviated financial statements of the acquired business for the years ended December 31, 2025 and December 31, 2024, and pro forma combined statements showing Spire’s balance sheet as of December 31, 2025 and income statements for the year ended September 30, 2025 and for the three months ended December 31, 2025. The report is signed by Adam Woodard, EVP and Chief Financial Officer.

Key Details

• Audited abbreviated financial statements of the Acquired Business for years ended Dec 31, 2025 and Dec 31, 2024 (Exhibit 99.1).
• Unaudited pro forma condensed combined balance sheet of Spire as of Dec 31, 2025 (Exhibit 99.2).
• Unaudited pro forma condensed combined statements of income for the year ended Sep 30, 2025 and for the three months ended Dec 31, 2025 (Exhibit 99.2).
• Exhibits include auditor consent (Deloitte & Touche LLP, Exhibit 23.1) and Inline XBRL cover page (Exhibit 104).

Why It Matters
Providing audited target financials and pro forma combined statements is a regulatory step after an acquisition that lets investors see how the deal affects Spire’s reported balance sheet and earnings. These documents allow shareholders to assess the acquisition’s impact on assets, liabilities, and recent operating results; investors should review the attached exhibits for the specific dollar amounts and effects on earnings, leverage, and quarterly comparability.