CONSUMERS ENERGY CO

For the period ended Dec 31, 2023. Filed Feb 8, 2024.

About this filing

A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2023 · Filed Feb 8, 2024

CMS$69.78+0.3%Stored close · as of Nov 10, 2026

Extracted filing text, with the paragraph anchors used by the comparison.

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Contents

Item 8. Financial Statements and Supplementary Data

Index to Financial Statements

CMS Energy Consolidated Financial Statements	92
Consolidated Statements of Income	92
Consolidated Statements of Comprehensive Income	94
Consolidated Statements of Cash Flows	95
Consolidated Balance Sheets	98
Consolidated Statements of Changes in Equity	100
Consumers Consolidated Financial Statements	102
Consolidated Statements of Income	102
Consolidated Statements of Comprehensive Income	103
Consolidated Statements of Cash Flows	104
Consolidated Balance Sheets	106
Consolidated Statements of Changes in Equity	108
Notes to the Consolidated Financial Statements	109
1:	Significant Accounting Policies	109
2:	Regulatory Matters	112
3:	Contingencies and Commitments	118
4:	Financings and Capitalization	124
5:	Fair Value Measurements	132
6:	Financial Instruments	134
7:	Plant, Property, and Equipment	135
8:	Leases	140
9:	Asset Retirement Obligations	144
10:	Retirement Benefits	146
11:	Stock-based Compensation	157
12:	Income Taxes	160
13:	Earnings Per Share—CMS Energy	164
14:	Revenue	165
15:	Other Income and Other Expense	169
16:	Reportable Segments	170
17:	Related-party Transactions—Consumers	175
18:	Variable Interest Entities	176
19:	Exit Activities and Discontinued Operations	178
Reports of Independent Registered Public Accounting Firm (PCAOB ID 238)	180
CMS Energy	180
Consumers	184

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.