Essential Utilities, Inc. 8-K

What Happened
Essential Utilities (WTRG) filed an 8-K on May 8, 2026 disclosing that, with American Water's consent, it is furnishing American Water’s unaudited consolidated financial statements as an exhibit. The Merger Agreement (entered October 26, 2025) calls for Merger Sub (an American Water subsidiary) to merge with and into Essential Utilities, making Essential Utilities a wholly owned subsidiary of American Water upon closing. The company notes the merger has not closed and remains subject to customary conditions, including required regulatory approvals.

Key Details

• Merger Agreement date: October 26, 2025; 8-K filing date: May 8, 2026.
• Exhibit furnished: American Water’s unaudited consolidated financial statements as of March 31, 2026 and for the three months ended March 31, 2026 and March 31, 2025 (from American Water’s Form 10-Q filed April 29, 2026).
• Essential Utilities states these historical financials were prepared by American Water and have not been independently validated by Essential.
• The 8-K (and Exhibit 99.1) is incorporated by reference into Essential Utilities’ Form S-3 (File No. 333-277563).

Why It Matters
This filing gives investors access to American Water’s recent financials to help evaluate the companies ahead of the planned merger. It confirms the transaction remains pending and subject to regulatory clearance and other closing conditions, and it clarifies that the provided financials are American Water’s unaudited numbers—not updates to Essential Utilities’ own financial statements. Investors should watch for regulatory developments and any additional SEC filings or proxy materials for further detail.