Summary of Significant Accounting Policies (Tables)

6 Months Ended

Mar. 31, 2026


	Three Months Ended March 31,				Six Months Ended March 31,
	2026		2025		2026		2025
Spire Missouri
Purchases of natural gas from Spire Marketing	$	4.8	$	6.0	$	8.3	$	8.2
Transportation services received from Spire MoGas Pipeline*		9.9		9.7		19.9		19.6
Sales of natural gas to Spire Marketing		0.1		0.1		0.1		0.1
Spire Alabama
Purchases of natural gas from Spire Marketing	$	—	$	9.0	$	—	$	13.9

* Spire STL Pipeline LLC and Spire MoGas Pipeline LLC merged on December 31, 2025, with Spire MoGas Pipeline LLC being the surviving entity. All Spire STL Pipeline LLC transactions are included under Spire MoGas Pipeline.

Schedule of Capital Expenditure Excluded From Statement Of Cash Flow


	March 31,		September 30,		March 31,
	2026		2025		2025
Spire	$	54.9	$	82.5	$	66.8
Spire Missouri		44.2		61.8		45.6
Spire Alabama		5.8		9.5		8.5

Accounts Receivable, Allowance for Credit Loss


	Spire						Spire Missouri						Spire Alabama
Three Months Ended March 31,	2026			2025			2026			2025			2026			2025
Allowance at beginning of period	$	28.7		$	34.7		$	22.5		$	27.9		$	5.1		$	6.0
Acquisition		1.7			—			—			—			—			—
Provision for expected credit losses		10.0			8.9			7.9			6.6			1.7			2.0
Write-offs, net of recoveries		(6.7	)		(6.8	)		(5.1	)		(4.9	)		(1.2	)		(1.9	)
Allowance at end of period	$	33.7		$	36.8		$	25.3		$	29.6		$	5.6		$	6.1

Six Months Ended March 31,	2026			2025			2026			2025			2026			2025
Allowance at beginning of period	$	28.8		$	31.4		$	23.0		$	24.9		$	4.9		$	5.7
Acquisition		1.7			—			—			—			—			—
Provision for expected credit losses		16.0			14.0			12.1			10.7			3.2			2.8
Write-offs, net of recoveries		(12.8	)		(8.6	)		(9.8	)		(6.0	)		(2.5	)		(2.4	)
Allowance at end of period	$	33.7		$	36.8		$	25.3		$	29.6		$	5.6		$	6.1