NISOURCE INC

For the period ended Dec 31, 2024. Filed Feb 12, 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 12, 2025

NI$45.06+2.1%Stored close · as of Nov 9, 2026

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Contents

Financial Statements and Supplementary Data

Index	Page
Report of Independent Registered Public Accounting Firm	58
Statements of Consolidated Income	61
Statements of Consolidated Comprehensive Income	62
Consolidated Balance Sheets	63
Statements of Consolidated Cash Flows	65
Statements of Consolidated Stockholders' Equity	66
Notes to Consolidated Financial Statements	68
1. Nature of Operations and Summary of Significant Accounting Policies	68
2. Recent Accounting Pronouncements	71
3. Revenue Recognition	72
4. Noncontrolling Interests	76
5. Earnings Per Share	77
6. Equity	78
7. Short-Term Borrowings	80
8. Long-Term Debt	81
9. Property, Plant and Equipment	83
10. Goodwill	84
11. Asset Retirement Obligations	84
12. Regulatory Matters	85
13. Risk Management Activities	89
14. Fair Value	90
15. Income Taxes	93
16. Pension and Other Postretirement Benefits	96
17. Share-Based Compensation	107
18. Leases	110
19. Other Commitments and Contingencies	113
20. Accumulated Other Comprehensive Loss	116
21. Business Segment Information	117
22. Other, Net	119
23. Interest Expense, Net	120
24. Supplemental Cash Flow Information	120
Schedule II	121

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.