{"url_path":"/sec/cik-0001004155/8-k/2026-02-19/item-2-02","section_key":"item-2-02","section_title":"Item 2.02 Results of Operations and Financial Condition","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-02-19","source_url":"https://www.sec.gov/Archives/edgar/data/1004155/0000092122-26-000008-index.html","accession_number":"0000092122-26-000008","cik":"0001004155","ticker":null,"issuer_name":"SOUTHERN CO GAS","edgar_url":"https://www.sec.gov/Archives/edgar/data/1004155/0000092122-26-000008-index.html","primary_entity_key":"0001004155","primary_entity_name":"SOUTHERN CO GAS"},"word_count":614,"has_tables":true,"body_markdown":"Item 2.02Results of Operations and Financial Condition\n\nThe information in this Current Report on Form 8-K, including the exhibits attached hereto, shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities under that Section. Furthermore, such information, including the exhibits attached hereto, shall not be deemed to be incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing.\n\nOn February 19, 2026, The Southern Company (“Southern Company”) issued a press release regarding its earnings for the three-month and twelve-month periods ended December 31, 2025, including certain additional information regarding the financial results for such period. A copy of this release is being furnished as Exhibit 99 to this Current Report on Form 8-K.\n\nUse of Non-GAAP Financial Measures\n\nExhibit 99 to this Current Report on Form 8-K includes earnings and earnings per share in accordance with generally accepted accounting principles (“GAAP”) for the three-month and twelve-month periods ended December 31, 2025 and 2024. The exhibit also includes earnings and earnings per share (1) for the three-month and twelve-month periods ended December 31, 2025 and 2024, excluding (a) charges (net of salvage proceeds) and credits, associated legal expenses (net of insurance recoveries), and tax impacts related to plants under construction and (b) accelerated depreciation related to the repowering of certain wind facilities at Southern Power Company, (2) for the three-month and twelve-month periods ended December 31, 2025, excluding (a) costs associated with the extinguishment of debt at Southern Company, (b) an estimated loss at Southern Company Gas related to Nicor Gas capital investment disallowances by the Illinois Commerce Commission, and (c) a tax benefit related to an adjustment to the 2017 Tax Cuts and Jobs Act impact on certain deferred income tax balances at Southern Company Gas, (3) for the twelve-month period ended December 31, 2025, excluding disposition impacts related to the sale of a multi-use commercial facility development at Alabama Power\n\nCompany, and (4) for the twelve-month period ended December 31, 2024, excluding an impairment loss associated with Alabama Power Company discontinuing development of the multi-use commercial facility discussed above. The attached exhibit includes additional information regarding these excluded items, as well as reconciliations of each non-GAAP financial measure to the most comparable financial measure under GAAP. Southern Company believes the presentation of earnings and earnings per share, excluding these items, is useful to investors because it provides investors with additional information to evaluate the performance of Southern Company’s ongoing business activities. Southern Company management also uses earnings and earnings per share, excluding the effect of these items, to evaluate the performance of Southern Company’s ongoing business activities.  The presentation of this additional information is not meant to be considered a substitute for financial measures prepared in accordance with GAAP.\n\nExhibits\n\nExhibit 99 contains business segment information for Alabama Power Company, Georgia Power Company, Mississippi Power Company, Southern Power Company and Southern Company Gas. Accordingly, this report is also being furnished on behalf of each such registrant.\n\nExhibit 99\n[Press Release.](ex99-pressreleaseq42025.htm)\n\nExhibit 104Cover Page Interactive Data File – The cover page iXBRL tags are embedded within the inline XBRL document.\n\n2\n\nSIGNATURES\n\nPursuant to the requirements of the Securities Exchange Act of 1934, each of the registrants has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.\n\nDate:   February 19, 2026THE SOUTHERN COMPANY\n\nBy\n/s/Matthew M. Kim\n\nMatthew M. Kim\n\nComptroller\n\nALABAMA POWER COMPANY\nGEORGIA POWER COMPANY\nMISSISSIPPI POWER COMPANY\nSOUTHERN POWER COMPANY\nSOUTHERN COMPANY GAS\n\nBy/s/Melissa K. Caen\n\nMelissa K. Caen\nAssistant Secretary\n\n3"}