CMS ENERGY CORP

For the period ended Dec 31, 2024. Filed Feb 11, 2025.

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.

FY2024 · Filed Feb 11, 2025

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	90
Consolidated Statements of Income	90
Consolidated Statements of Comprehensive Income	92
Consolidated Statements of Cash Flows	94
Consolidated Balance Sheets	96
Consolidated Statements of Changes in Equity	98
Consumers Consolidated Financial Statements	100
Consolidated Statements of Income	100
Consolidated Statements of Comprehensive Income	101
Consolidated Statements of Cash Flows	102
Consolidated Balance Sheets	104
Consolidated Statements of Changes in Equity	106
Notes to the Consolidated Financial Statements	107
1:	Significant Accounting Policies	107
2:	Regulatory Matters	110
3:	Contingencies and Commitments	117
4:	Financings and Capitalization	123
5:	Fair Value Measurements	131
6:	Financial Instruments	133
7:	Plant, Property, and Equipment	135
8:	Leases	139
9:	Asset Retirement Obligations	143
10:	Retirement Benefits	145
11:	Stock-based Compensation	156
12:	Income Taxes	159
13:	Earnings Per Share—CMS Energy	163
14:	Revenue	165
15:	Other Income and Other Expense	169
16:	Reportable Segments	170
17:	Related-party Transactions—Consumers	177
18:	Variable Interest Entities	178
19:	Exit Activities and Asset Sales	180
Reports of Independent Registered Public Accounting Firm (PCAOB ID 238)	182
CMS Energy	182
Consumers	186

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.