0000766829-22-000150 | 10-Q | XBRL Viewer

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2022	Oct. 24, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	1-8966
Entity Registrant Name	SJW GROUP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	77-0066628
Entity Address, Address Line One	110 West Taylor Street,
Entity Address, City or Town	San Jose,
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95110
City Area Code	(408)
Local Phone Number	279-7800
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	SJW
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		30,319,317
Entity Central Index Key	0000766829
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
REVENUE	$ 175,981	$ 166,923	$ 449,324	$ 433,949
Production Expenses:
Purchased water	38,744	33,121	84,313	76,434
Power	3,913	4,179	10,387	10,573
Groundwater extraction charges	19,059	23,736	51,347	59,419
Other production expenses	11,888	11,069	33,607	30,302
Total production expenses	73,604	72,105	179,654	176,728
Administrative and general	23,909	22,713	71,374	64,932
Maintenance	7,065	6,369	20,651	19,221
Property taxes and other non-income taxes	8,354	8,125	24,242	22,789
Depreciation and amortization	25,529	23,837	78,342	70,787
Gain on sale of nonutility properties	(82)	0	(5,532)	0
Total operating expense	138,379	133,149	368,731	354,457
OPERATING INCOME	37,602	33,774	80,593	79,492
OTHER (EXPENSE) INCOME:
Interest on long-term debt and other interest expense	(14,190)	(13,535)	(42,160)	(40,655)
Pension non-service cost	970	334	2,860	999
Gain on sale of Texas Water Alliance	0	0	0	3,000
Other, net	875	1,244	2,694	4,782
Income before income taxes	25,257	21,817	43,987	47,618
Provision for income taxes	223	2,749	3,658	5,159
NET INCOME	25,034	19,068	40,329	42,459
Other comprehensive (loss) income, net	(173)	(12)	(602)	133
COMPREHENSIVE INCOME	$ 24,861	$ 19,056	$ 39,727	$ 42,592
EARNINGS PER SHARE
Basic (usd per share)	$ 0.83	$ 0.64	$ 1.33	$ 1.44
Diluted (usd per share)	0.82	0.64	1.33	1.43
DIVIDENDS PER SHARE (usd per share)	$ 0.36	$ 0.34	$ 1.08	$ 1.02
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic (shares)	30,269,462	29,816,736	30,246,201	29,496,533
Diluted (shares)	30,392,295	29,952,477	30,358,268	29,625,784

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Utility plant:
Land	$ 39,885	$ 39,004
Depreciable plant and equipment	3,596,198	3,381,908
Construction in progress	127,528	176,427
Intangible assets	35,960	36,276
Property, plant, and equipment, gross	3,799,571	3,633,615
Less accumulated depreciation and amortization	1,206,690	1,136,116
Public utilities, property, plant and equipment, net	2,592,881	2,497,499
Real estate investments and nonutility properties	58,012	57,632
Less accumulated depreciation and amortization	16,855	15,951
Real estate investment property, total	41,157	41,681
Cash and cash equivalents:
Cash	13,190	10,908
Restricted cash	0	1,211
Accounts receivable:
Customers, net of allowances for uncollectible accounts of $5,665 and $4,600 on September 30, 2022 and December 31, 2021, respectively	63,760	53,699
Income tax	0	2,308
Other	7,300	4,735
Accrued unbilled utility revenue	53,682	44,026
Prepaid expenses	12,964	9,667
Current regulatory assets, net	738	2,629
Other current assets	6,266	4,902
Total current assets	157,900	134,085
OTHER ASSETS:
Net regulatory assets, less current portion	145,945	151,992
Investments	14,438	15,784
Goodwill	640,311	640,471
Other	12,072	10,883
Total other assets	812,766	819,130
Total assets	3,604,704	3,492,395
Stockholders’ equity:
Common stock, $0.001 par value; authorized 70,000,000 shares; issued and outstanding shares 30,315,265 on September 30, 2022 and 30,181,348 on December 31, 2021	30	30
Additional paid-in capital	614,226	606,392
Retained earnings	435,856	428,260
Accumulated other comprehensive income	(765)	(163)
Total stockholders’ equity	1,049,347	1,034,519
Long-term debt, less current portion	1,453,748	1,492,935
Capitalization, long-term debt and equity	2,503,095	2,527,454
CURRENT LIABILITIES:
Line of credit	199,170	62,996
Current portion of long-term debt	4,340	39,106
Accrued groundwater extraction charges, purchased water and power	27,694	17,200
Accounts payable	29,765	30,391
Accrued interest	17,905	14,174
Accrued payroll	11,524	11,583
Income tax payable	3,859	0
Other current liabilities	24,453	27,821
Total current liabilities	318,710	203,271
DEFERRED INCOME TAXES	208,130	200,451
ADVANCES FOR CONSTRUCTION	140,842	130,693
CONTRIBUTIONS IN AID OF CONSTRUCTION	319,866	316,479
POSTRETIREMENT BENEFIT PLANS	89,610	89,998
OTHER NONCURRENT LIABILITIES	24,451	24,049
COMMITMENTS AND CONTINGENCIES
Total capitalization and liabilities	$ 3,604,704	$ 3,492,395

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
CURRENT ASSETS:
Allowance for uncollectible accounts	$ 5,665	$ 4,600
CAPITALIZATION:
Common stock, par value (usd per share)	$ 0.001	$ 0.001
Common stock, shares authorized (shares)	70,000,000	70,000,000
Common stock, shares issued (shares)	30,315,265	30,181,348
Common stock, shares outstanding (shares)	30,315,265	30,181,348

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income
Beginning balance (in shares) at Dec. 31, 2020		28,556,605
Beginning balance at Dec. 31, 2020	$ 917,160	$ 29	$ 510,158	$ 408,037	$ (1,064)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,616			2,616
Unrealized gain (loss) on investment, net of tax	38				38
Stock-based compensation	1,248		1,280	(32)
Issuance of restricted and deferred stock units (in shares)		30,547
Issuance of restricted and deferred stock units	(964)		(964)
Employee stock purchase plan (in shares)		18,235
Employee stock purchase plan	1,026		1,026
Common stock issuance, net of costs (in shares)		1,184,500
Common stock issuance, net of costs	66,896	$ 1	66,895
Dividends paid	(9,724)			(9,724)
Ending balance (in shares) at Mar. 31, 2021		29,789,887
Ending balance at Mar. 31, 2021	978,296	$ 30	578,395	400,897	(1,026)
Beginning balance (in shares) at Dec. 31, 2020		28,556,605
Beginning balance at Dec. 31, 2020	917,160	$ 29	510,158	408,037	(1,064)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	42,459
Ending balance (in shares) at Sep. 30, 2021		29,822,182
Ending balance at Sep. 30, 2021	1,000,711	$ 30	581,201	420,411	(931)
Beginning balance (in shares) at Mar. 31, 2021		29,789,887
Beginning balance at Mar. 31, 2021	978,296	$ 30	578,395	400,897	(1,026)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	20,775			20,775
Unrealized gain (loss) on investment, net of tax	107				107
Stock-based compensation	763		791	(28)
Issuance of restricted and deferred stock units (in shares)		15,040
Issuance of restricted and deferred stock units	(9)		(9)
Common stock issuance, net of costs	(120)		(120)
Dividends paid	(10,133)			(10,133)
Ending balance (in shares) at Jun. 30, 2021		29,804,927
Ending balance at Jun. 30, 2021	989,679	$ 30	579,057	411,511	(919)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	19,068			19,068
Unrealized gain (loss) on investment, net of tax	(12)				(12)
Stock-based compensation	1,101		1,130	(29)
Issuance of restricted and deferred stock units (in shares)		186
Issuance of restricted and deferred stock units	14		14
Employee stock purchase plan (in shares)		17,069
Employee stock purchase plan	1,000		1,000
Dividends paid	(10,139)			(10,139)
Ending balance (in shares) at Sep. 30, 2021		29,822,182
Ending balance at Sep. 30, 2021	$ 1,000,711	$ 30	581,201	420,411	(931)
Beginning balance (in shares) at Dec. 31, 2021	30,181,348	30,181,348
Beginning balance at Dec. 31, 2021	$ 1,034,519	$ 30	606,392	428,260	(163)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,737			3,737
Unrealized gain (loss) on investment, net of tax	(181)				(181)
Stock-based compensation	1,532		1,552	(20)
Issuance of restricted and deferred stock units (in shares)		37,879
Issuance of restricted and deferred stock units	(1,269)		(1,269)
Employee stock purchase plan (in shares)		17,918
Employee stock purchase plan	1,049		1,049
Common stock issuance costs	(87)		(87)
Dividends paid	(10,882)			(10,882)
Ending balance (in shares) at Mar. 31, 2022		30,237,145
Ending balance at Mar. 31, 2022	$ 1,028,418	$ 30	607,637	421,095	(344)
Beginning balance (in shares) at Dec. 31, 2021	30,181,348	30,181,348
Beginning balance at Dec. 31, 2021	$ 1,034,519	$ 30	606,392	428,260	(163)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 40,329
Ending balance (in shares) at Sep. 30, 2022	30,315,265	30,315,265
Ending balance at Sep. 30, 2022	$ 1,049,347	$ 30	614,226	435,856	(765)
Beginning balance (in shares) at Mar. 31, 2022		30,237,145
Beginning balance at Mar. 31, 2022	1,028,418	$ 30	607,637	421,095	(344)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	11,558			11,558
Unrealized gain (loss) on investment, net of tax	(248)				(248)
Stock-based compensation	1,018		1,041	(23)
Issuance of restricted and deferred stock units (in shares)		10,529
Issuance of restricted and deferred stock units	(6)		(6)
Common stock issuance, net of costs	(6)		(6)
Dividends paid	(10,889)			(10,889)
Ending balance (in shares) at Jun. 30, 2022		30,247,674
Ending balance at Jun. 30, 2022	1,029,845	$ 30	608,666	421,741	(592)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	25,034			25,034
Unrealized gain (loss) on investment, net of tax	(173)				(173)
Stock-based compensation	1,375		1,398	(23)
Issuance of restricted and deferred stock units (in shares)		1,316
Issuance of restricted and deferred stock units	13		13
Employee stock purchase plan (in shares)		18,667
Employee stock purchase plan	1,042		1,042
Common stock issuance, net of costs (in shares)		47,608
Common stock issuance, net of costs	3,107		3,107
Dividends paid	$ (10,896)			(10,896)
Ending balance (in shares) at Sep. 30, 2022	30,315,265	30,315,265
Ending balance at Sep. 30, 2022	$ 1,049,347	$ 30	$ 614,226	$ 435,856	$ (765)

Condensed Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021
Statement of Stockholders' Equity [Abstract]
Unrealized gain (loss) on investment, tax expense (benefit)	$ (154)	$ 0	$ (67)	$ (4)	$ 39	$ 14
Dividends per share (usd per share)	$ 0.36	$ 0.36	$ 0.36	$ 0.34	$ 0.34	$ 0.34

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
OPERATING ACTIVITIES:
Net income	$ 40,329	$ 42,459
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	79,862	71,912
Deferred income taxes	7,135	4,140
Stock-based compensation	3,991	3,201
Allowance for equity funds used during construction	(1,324)	(1,490)
Gain on sale of nonutility properties and Texas Water Alliance	(5,532)	(3,000)
Changes in operating assets and liabilities:
Accounts receivable and accrued unbilled utility revenue	(22,511)	(19,647)
Accounts payable and other current liabilities	(1,475)	3,697
Accrued groundwater extraction charges, purchased water and power	10,494	9,846
Tax receivable and payable, and other accrued taxes	(1,851)	832
Postretirement benefits	(2,719)	265
Regulatory assets and liabilities excluding income tax temporary differences, net and postretirement benefits	21,776	(12,418)
Up-front service concession payment	(1,600)	0
Other changes, net	2,774	458
NET CASH PROVIDED BY OPERATING ACTIVITIES	129,349	100,255
INVESTING ACTIVITIES:
Company-funded	(160,515)	(169,238)
Contributions in aid of construction	(17,773)	(12,520)
Additions to real estate investments	(610)	(606)
Payments to retire utility plant, net of salvage	(2,432)	(3,535)
Proceeds from sale of nonutility properties and Texas Water Alliance	310	3,000
Payments for business acquisitions	(433)	0
NET CASH USED IN INVESTING ACTIVITIES	(181,453)	(182,899)
FINANCING ACTIVITIES:
Borrowings on line of credit	152,655	67,099
Repayments on line of credit	(16,481)	(120,120)
Long-term borrowings	15,000	137,000
Repayments of long-term borrowings	(87,757)	(52,700)
Issuance of common stock, net of issuance costs	3,107	66,775
Dividends paid	(32,667)	(29,996)
Receipts of advances and contributions in aid of construction	21,593	23,585
Refunds of advances for construction	(2,177)	(2,179)
Other changes, net	(98)	132
NET CASH PROVIDED BY FINANCING ACTIVITIES	53,175	89,596
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	1,071	6,952
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF PERIOD	12,119	9,269
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF PERIOD	13,190	16,221
LESS RESTRICTED CASH, END OF PERIOD	0	2,202
CASH AND CASH EQUIVALENTS, END OF PERIOD	13,190	14,019
Cash paid during the period for:
Interest	42,473	39,533
Income taxes	572	7,643
Supplemental disclosure of non-cash activities:
Accrued payables for additions to utility plant	22,044	26,628
Utility property installed by developers	$ 976	$ 1,527

General

9 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

General

In the opinion of management, the accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting only of normal, recurring adjustments) necessary for a fair presentation of the results for the interim periods.

The unaudited interim financial information has been prepared in accordance with accounting principles generally accepted in the United States of America and in accordance with the instructions for Form 10-Q and Rule 10-01 of Regulation S-X promulgated by the Securities and Exchange Commission. The Notes to Consolidated Financial Statements in SJW Group’s 2021 Annual Report on Form 10-K should be read with the accompanying unaudited condensed consolidated financial statements.

SJW Group is a holding company with five wholly-owned subsidiaries: San Jose Water Company (“SJWC”), SJWNE LLC, SJWTX, Inc., SJW Land Company, and SJWTX Holdings, Inc. SJWNE LLC is the holding company for Connecticut Water Service, Inc. (“CTWS”) whose wholly-subsidiaries are The Connecticut Water Company (“Connecticut Water”), The Maine Water Company (“Maine Water”), New England Water Utility Services, Inc. (“NEWUS”), and Chester Realty, Inc. SJWC, Connecticut Water, SJWTX, Inc. doing business as Canyon Lake Water Service Company (“CLWSC”), Maine Water and NEWUS are referred to as “Water Utility Services.” SJW Land Company and Chester Realty, Inc. are collectively referred to as “Real Estate Services.”

Revenue

Water sales are seasonal in nature and influenced by weather conditions. The timing of precipitation and climatic conditions can cause seasonal water consumption by customers to vary significantly. Due to the seasonal nature of the water business, the operating results for interim periods are not indicative of the operating results for a 12-month period. Revenue is generally higher in the warm, dry summer months when water usage and sales are greater, and lower in the winter months when cooler temperatures and increased precipitation curtail water usage resulting in lower sales.

The major streams of revenue for SJW Group are as follows:


	Three months ended September 30,			Nine months ended September 30,
	2022		2021	2022		2021
Revenue from contracts with customers	$	169,972	163,103	$	440,406	422,545
Alternative revenue programs, net	3,172		2,216	(1,737)		4,984
Other balancing and memorandum accounts, net	1,857		639	6,719		3,637
Other regulatory mechanisms, net	(494)		(438)	(260)		(1,284)
Rental income	1,474		1,403	4,196		4,067
	$	175,981	166,923	$	449,324	433,949

Real Estate Investments and Nonutility Properties

The major components of real estate investments and nonutility properties as of September 30, 2022, and December 31, 2021, are as follows:


	September 30, 2022		December 31, 2021
Land	$	12,615	12,615
Buildings and improvements	45,397		45,017

Subtotal	58,012		57,632
Less: accumulated depreciation and amortization	16,855		15,951
Total	$	41,157	41,681

On October 29, 2021, SJWC sold two nonutility properties located in San Jose, California for $13,150. SJW Group recognized a pre-tax gain on the sale of nonutility properties of $7,230, after selling expenses of $277 for one of the properties sold, and a gain of $5,442, after selling expenses of $178, was deferred on the other nonutility property pending California Public Utilities

Commission (“CPUC”) review for the year ended December 31, 2021. On February 15, 2022, the CPUC review was completed and $5,442 was recognized as gain on sale of the second nonutility property.

A former wholly owned subsidiary of SJW Group, Texas Water Alliance Limited, was sold to Guadalupe-Blanco River Authority (“GBRA”) in 2017. The sales agreement with GBRA included a holdback amount of $3,000 to be paid to SJW Group on June 30, 2021, subject to reduction under certain conditions. SJW Group received the holdback amount without reduction from the GBRA on June 29, 2021, and recognized a pre-tax gain on sale of $3,000.

Fair Value Measurement

The following instruments are not measured at fair value on SJW Group’s condensed consolidated balance sheets as of September 30, 2022, but require disclosure of their fair values: cash and cash equivalents, accounts receivable and accounts payable. The estimated fair value of such instruments as of September 30, 2022, approximates their carrying value as reported on the condensed consolidated balance sheets. The estimated fair value of such financial instruments were determined using the income approach based on the present value of estimated future cash flows. There have been no changes in valuation techniques during the three and nine months ended September 30, 2022. The fair value of these instruments would be categorized as Level 2 in the fair value hierarchy, with the exception of cash and cash equivalents, which would be categorized as Level 1.

The fair value of SJW Group’s long-term debt was approximately $1,247,530 and $1,651,825 as of September 30, 2022, and December 31, 2021, respectively, and was determined using a discounted cash flow analysis, based on the current rates for similar financial instruments of the same duration and creditworthiness of the company. The book value of long-term debt was $1,458,088 and $1,532,041 as of September 30, 2022, and December 31, 2021, respectively. The fair value of long-term debt would be categorized as Level 2 in the fair value hierarchy.

CTWS’s additional retirement benefits under the supplemental executive retirement plans and retirement contracts are funded by investment assets held by a Rabbi Trust. The fair value of the money market funds, mutual funds and fixed income investments in the Rabbi Trust was $2,790 and $3,797 as of September 30, 2022, and December 31, 2021, respectively, and are categorized as Level 1 in the fair value hierarchy.

Earnings per Share

Basic earnings per share is calculated using income available to common stockholders, divided by the weighted average number of shares outstanding during the period. Diluted earnings per share is calculated using income available to common stockholders divided by the weighted average number of shares of common stock including both shares outstanding and shares potentially issuable in connection with restricted common stock awards under SJW Group’s Long-Term Incentive Plan (as amended, the “Incentive Plan”), shares potentially issuable under the performance stock plans assumed through the business combination with CTWS, and shares potentially issuable under the Employee Stock Purchase Plan (“ESPP”). For the three months ended September 30, 2022 and 2021, 2,416 and 1,558 anti-dilutive restricted common stock units were excluded from the dilutive earnings per share calculation, respectively. For the nine months ended September 30, 2022 and 2021, 18,240 and 14,441 anti-dilutive restricted common stock units were excluded from the dilutive earnings per share calculation, respectively.

Regulatory Matters

9 Months Ended

Sep. 30, 2022

Regulated Operations [Abstract]

Regulatory Matters

Regulatory assets, net are comprised of the following as of September 30, 2022, and December 31, 2021:


	September 30, 2022		December 31, 2021
Regulatory assets:
Income tax temporary differences, net	$	33,811	22,420
Postretirement pensions and other postretirement benefits	64,934		62,197
Business combinations debt premium, net	18,031		19,937
Balancing and memorandum accounts, net	22,583		38,334
Water Rate Adjustment	(2,800)		2,588
Other, net	10,124		9,145
Total regulatory assets, net in Condensed Consolidated Balance Sheets	146,683		154,621
Less: current regulatory assets, net	738		2,629
Total regulatory assets, net, less current portion	$	145,945	151,992

As of September 30, 2022, and December 31, 2021, SJW Group’s regulatory assets, net, not earning a return primarily included postretirement pensions and the unfunded amount of other medical benefits, and business combination debt premiums, net. The total amount of regulatory assets, net not earning a return at September 30, 2022, and December 31, 2021, either by interest on the regulatory asset/liability or as a component of rate base at the allowed rate of return was $86,113 and $84,887, respectively.

Balancing and Memorandum Accounts

SJWC has established balancing accounts for the purpose of tracking the under-collection or over-collection associated with expense changes and revenue authorized by the CPUC to offset those expense changes. SJWC also maintains memorandum accounts to track revenue impacts due to catastrophic events, certain unforeseen water quality expenses related to new federal and state water quality standards, energy efficiency, water conservation, water tariffs, and other approved activities or as directed by the CPUC. The Monterey Water Revenue Adjustment Mechanism (“MWRAM”) tracks the difference between the revenue received for actual metered sales through the tiered volumetric rate and the revenue that would have been received with the same actual metered sales if a uniform rate would have been in effect. The Water Conservation Memorandum Account (“WCMA”) allows SJWC to track lost revenue, net of related water costs, associated with reduced sales due to water conservation and associated calls for water use reductions. SJWC records the lost revenue captured in the WCMA balancing accounts. Drought surcharges collected are used to offset the revenue losses tracked in the WCMA. On October 11, 2022, the CPUC issued General Rate Case Decision No. 22-10-005, which approved a recovery of $18,174 in balancing and memorandum accounts from customers.

Balancing and memorandum accounts recorded to regulatory assets, net for the three and nine months ended September 30, 2022, and 2021 are as follows:


	Three months ended September 30, 2022				Three months ended September 30, 2021
	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance
Revenue accounts:
MWRAM	$	21,096	1,381	—	22,477	$	15,278	363	—	15,641
WCMA	(14,961)		3,868	(8,708)	(19,801)	668		—	—	668
Cost of capital memorandum account	(1,568)		(8)	—	(1,576)	(1,562)		—	—	(1,562)
All others	417		590	—	1,007	(1,164)		397	—	(767)
Total revenue accounts	4,984		5,831	(8,708)	2,107	13,220		760	—	13,980
Cost-recovery accounts:
Water supply costs	11,111		391	—	11,502	9,895		388	—	10,283
Pension	5,069		59	—	5,128	4,210		366	—	4,576
Hydro Generation Research, Development and Demonstration Memorandum Account (“PRVMA”)	543		3	(106)	440	928		—	(121)	807
COVID-19 Catastrophic Event Memorandum Account (“CEMA”)	2,586		420	—	3,006	2,618		567	—	3,185
All others	479		(79)	—	400	446		—	—	446
Total cost-recovery accounts	19,788		794	(106)	20,476	18,097		1,321	(121)	19,297

Total	$	24,772	6,625	(8,814)	22,583	$	31,317	2,081	(121)	33,277


	Nine months ended September 30, 2022				Nine months ended September 30, 2021
	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance
Revenue accounts:
MWRAM	$	16,866	5,610	1	22,477	$	12,077	3,563	1	15,641
WCMA	3,534		2,768	(26,103)	(19,801)	666		—	2	668
Cost of capital memorandum account	(1,563)		(13)	—	(1,576)	(1,561)		(1)	—	(1,562)
All others	(386)		1,392	1	1,007	(1,139)		369	3	(767)
Total revenue accounts	18,451		9,757	(26,101)	2,107	10,043		3,931	6	13,980
Cost-recovery accounts:
Water supply costs	10,545		957	—	11,502	8,123		2,159	1	10,283
Pension	4,941		187	—	5,128	3,478		1,098	—	4,576
PRVMA	707		5	(272)	440	1,108		—	(301)	807
CEMA	3,245		(239)	—	3,006	2,266		919	—	3,185
All others	445		(45)	—	400	445		1	—	446
Total cost-recovery accounts	19,883		865	(272)	20,476	15,420		4,177	(300)	19,297

Total	$	38,334	10,622	(26,373)	22,583	$	25,463	8,108	(294)	33,277

All balancing accounts and memorandum accounts not included for recovery or refund in the current general rate case will be reviewed by the CPUC in SJWC’s next general rate case or at the time an individual account balance reaches a threshold of 2% of authorized revenue, whichever occurs first.

Capitalization	9 Months Ended
Capitalization	Sep. 30, 2022
Equity [Abstract]
Capitalization	CapitalizationOn November 17, 2021, SJW Group entered into an equity distribution agreement (the “Equity Distribution Agreement”) with J.P. Morgan Securities LLC, Janney Montgomery Scott LLC, RBC Capital Markets, LLC and Wells Fargo Securities, LLC, pursuant to which the company may offer and sell shares of its common stock, $0.001 par value per share, from time to time in “at-the-market” offerings, having an aggregate gross sales price of up to $100,000. For the three and nine months ended September 30, 2022, SJW Group issued and sold a total of 47,608 shares of common stock with a weighted average price of $66.26 per share and received approximately $3,107 in net proceeds under the Equity Distribution Agreement. Since the inception of the Equity Distribution Agreement, SJW Group has issued and sold 402,723 shares of common stock with a weighted average price of $69.91 for a total net proceeds of $27,360 and has a remaining $71,845 under the Equity Distribution Agreement to issue into shares. On March 8, 2021, SJW Group entered into an underwriting agreement with J.P. Morgan Securities LLC, as the representative of the several underwriters named therein (the “Underwriters”), which provided for the issuance and sale by SJW Group to the Underwriters 1,030,000 shares of our common stock, par value $0.001 per share, in an underwritten public offering (the “Offering”). The shares in the Offering were sold at a public offering price of $59.00 per share. SJW Group also granted the Underwriters an option to purchase up to 154,500 additional shares of common stock, which was exercised in full. The Offering closed on March 11, 2021, and the offering of option shares closed on March 16, 2021. SJW Group received net proceeds of approximately $66,775 from the Offering and the sale of option shares, after deducting the underwriting discounts and commissions and offering expenses.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

Bank Borrowings and Long-Term Liabilities

9 Months Ended

Sep. 30, 2022

Debt Disclosure [Abstract]

Bank Borrowings and Long-Term Liabilities

SJW Group’s contractual obligations and commitments include senior notes, bank term loans, revenue bonds, state revolving fund loans and other obligations. Water Utility Services has received advance deposit payments from its customers on certain construction projects. The refunds of the advance deposit payments constitute an obligation of the respective entities.

Short-term Financing Agreements

On August 2, 2022, SJW Group, SJWC, SJWTX, Inc., and CTWS entered into a $300,000 syndicated line of credit agreement (the “Credit Agreement”) with JPMorgan Chase Bank, N.A., as Administrative Agent (“JP Morgan”), Wells Fargo Bank, National Association, as Documentation Agent, and a syndicate of banks. Proceeds of borrowings under the Credit Agreement will be used for refinancing existing debt, working capital, and general corporate purposes. The Credit Agreement has a maturity date of August 2, 2027.

Under the terms of the Credit Agreement, each of SJW Group, SJWC, SJWTX, Inc., and CTWS is a borrower with several and not joint liability. Each borrower has an initial borrowing entitlement, or sublimit, which can be periodically adjusted from time to time as set forth in the Credit Agreement. The initial sublimit of each borrower is as follows:


	Initial Sublimit
SJW Group	$	50,000
SJWC	140,000
CTWS	90,000
SJWTX, Inc.	20,000
	$	300,000

Borrowings under the Credit Agreement bear interest at either the Alternative Base Rate (as defined in the Credit Agreement and hereinafter referred to as “ABR”) or the Adjusted Term Secured Overnight Financing Rate (as defined in the Credit Agreement and hereinafter referred to as “SOFR”). ABR borrowings (which are borrowings bearing interest at a rate determined by reference to ABR) will bear interest at a rate per annum equal to ABR plus the applicable rate. SOFR borrowings (which are borrowings bearing interest at a rate determined by reference to SOFR) will bear interest at a rate per

annum equal to SOFR plus the applicable rate. The applicable rate and pricing is variable depending on the credit ratings of the borrower.

The Credit Agreement contains customary representations, warranties and events of default, as well as certain restrictive covenants customary for facilities of this type, including restrictions on indebtedness, liens, asset sales, and fundamental changes. The Credit Agreement also includes a financial covenant that requires each of the borrowers to maintain its funded debt to capitalization ratio at or below 70%.

This Credit Agreement replaces the existing $140,000 credit agreement, dated April 23, 2021, between SJWC and JP Morgan and the existing $5,000 credit agreement, dated April 23, 2021, between SJWTX and JP Morgan, with SJW Group as guarantor, both of which were terminated upon entering into the Credit Agreement and were set to mature on December 31, 2023. In addition, on August 2, 2022, CTWS and Citizens Bank, National Association, entered into a fourth modification to the amended and restated revolving credit facility, dated December 18, 2019, as amended, pursuant to which the credit commitment was reduced from $75,000 to $10,000.

Long-term Financing Agreements

On April 6, 2022, Maine Water entered into a credit agreement with a commercial bank, pursuant to an existing master loan agreement under which the commercial bank issued Maine Water a promissory note on the same date with an aggregate principal amount of $15,000 at a fixed interest rate of 4.54%, due May 31, 2042. The notes are unsecured obligations of Maine Water. Interest is payable quarterly in arrears on the 20th day of January, April, July and October of each year. The promissory note contains customary representations and warranties. Under the promissory note, Maine Water is required to comply with certain customary affirmative and negative covenants for as long as the notes are outstanding. The notes are also subject to customary events of default, the occurrence of which may result in all of the notes then outstanding becoming immediately due and payable. Proceeds from the borrowing were received on May 13, 2022.

On June 28, 2022, Connecticut Water entered into a note purchase agreement with certain affiliates of New York Life Insurance Company, pursuant to which Connecticut Water sold an aggregate principal amount of $25,000 of its 4.71% Senior Notes, Series 2022, due 2052. The closing of the note purchase agreement is expected to occur on December 15, 2022, and is subject to customary closing conditions. The Series 2022 Notes are unsecured obligations of Connecticut Water. Interest is payable semi-annually in arrears on June 15th and December 15th of each year. The note purchase agreement contains customary representations and warranties. Connecticut Water has agreed to customary affirmative and negative covenants for as long as the Series 2022 Notes are outstanding. The Series 2022 Notes are also subject to customary events of default, the occurrence of which may result in all of the Series 2022 Notes then outstanding becoming immediately due and payable.

On July 14, 2022, SJWC entered into a note purchase agreement with certain affiliates of New York Life Insurance, Metropolitan Life Insurance, Northwestern Mutual Life Insurance, and John Hancock Life Insurance (collectively the “Purchasers”), pursuant to which the company will sell an aggregate principal amount of $70,000 of its 4.85% Senior Notes, Series P (“Series P Notes”) to the Purchasers. The Series P Notes are unsecured obligations of SJWC and are due on February 1, 2053. Interest is payable semi-annually in arrears on February 1st and August 1st of each year. The note purchase agreement contains customary affirmative and negative covenants for as long as the Series P Notes are outstanding. The Series P Notes are also subject to customary events of default. The closing is expected to occur in January 2023 upon satisfaction of customary closing conditions.

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the three and nine months ended September 30, 2022, income tax expense was $223 and $3,658, respectively. Income tax expense for the three and nine months ended September 30, 2021, was $2,749 and $5,159, respectively. The effective consolidated income tax rates were 1% and 13% for the three months ended September 30, 2022 and 2021, respectively, and 8% and 11% for the nine months ended September 30, 2022, and 2021, respectively. The lower effective tax rate for the three and nine months ended September 30, 2022, was primarily due to a tax accounting method change at CTWS regarding the non-network asset repairs deduction. SJW Group unrecognized tax benefits, before the impact of deductions of state taxes, excluding interest and penalties, of approximately $8,937 and $7,961 as of September 30, 2022, and December 31, 2021, respectively. SJW Group does not expect its unrecognized tax benefits to change significantly within the next 12 months. On August 16, 2022, the Inflation Reduction Act of 2022 (the “IRA”) was signed into law. SJW Group has considered the income tax implications of the IRA in its estimated tax provision and does not believe it will materially impact the company’s year-end tax rate.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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+ Details

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and ContingenciesSJW Group is subject to ordinary routine litigation incidental to its business. There are no pending legal proceedings to which SJW Group or any of its subsidiaries is a party, or to which any of its properties is the subject, that are expected to have a material effect on SJW Group’s business, financial position, results of operations or cash flows.

Benefit Plans

9 Months Ended

Sep. 30, 2022

Retirement Benefits [Abstract]

Benefit Plans

SJW Group maintains noncontributory defined benefit pension plans for its eligible employees. SJWC and CTWS employees hired before March 31, 2008, and January 1, 2009, respectively, are entitled to benefits under the pension plans based on the employee’s years of service and compensation. For SJWC employees hired on or after March 31, 2008, benefits are determined using a cash balance formula based upon compensation credits and interest credits for each employee. Certain CTWS employees hired before March 1, 2012, and covered by a plan merged into the CTWS plan in 2013 are also entitled to benefits based on the employee’s years of service and compensation. CTWS employees hired on or after January 1, 2009, are entitled to an additional 1.5% of eligible compensation to their company sponsored savings plan. SJW Group does not have multi-employer plans.

In addition, senior management hired before March 31, 2008, for SJWC and January 1, 2009, for CTWS are eligible to receive additional retirement benefits under supplemental executive retirement plans and retirement contracts. SJWC’s senior management hired on or after March 31, 2008, are eligible to receive additional retirement benefits under SJWC’s Cash Balance Executive Supplemental Retirement Plan. The supplemental retirement plans and Cash Balance Executive Supplemental Retirement Plan are non-qualified plans in which only senior management and other designated members of management may participate. SJW Group also provides health care and life insurance benefits for retired employees under employer-sponsored postretirement benefits that are not pension plans.

The components of net periodic benefit costs for the defined benefit plans and other postretirement benefits for the three and nine months ended September 30, 2022, and 2021 are as follows:


	Three months ended September 30,			Nine months ended September 30,
	2022		2021	2022		2021
Service cost	$	2,652	2,711	$	7,956	8,134
Interest cost	2,860		2,556	8,581		7,666
Expected return on assets	(5,044)		(4,748)	(15,132)		(14,242)
Unrecognized actuarial loss	1,182		1,788	3,546		5,362
Amortization of prior service cost	4		12	12		37
Total	$	1,654	2,319	$	4,963	6,957

In 2022, SJW Group expects to make required and discretionary cash contributions of up to $7,842 to the pension plans and other postretirement benefits. For the three and nine months ended September 30, 2022, SJW Group has made $2,577 and $4,538, respectively, contributions to such plans.

- Definition

The entire disclosure for retirement benefits.

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+ Details

Equity Plans

9 Months Ended

Sep. 30, 2022

Share-Based Payment Arrangement [Abstract]

Equity Plans

Equity PlansThe Incentive Plan allows SJW Group to provide employees, non-employee board members or the board of directors of any parent or subsidiary, consultants, and other independent advisors who provide services to the company or any parent or subsidiary the opportunity to acquire an equity interest in SJW Group. SJW Group also maintains stock plans in connection with its acquisition of CTWS which are no longer granting new stock awards. As of September 30, 2022, 179,848 shares are issuable upon the vesting of outstanding restricted stock units and deferred restricted stock units and an additional 612,738 shares are available for award issuances under the Incentive Plan.

A summary of compensation costs charged to income and proceeds from the exercise of restricted stock and similar instruments that are recorded to additional paid-in capital and common stock, by award type, are presented below for the three and nine months ended September 30, 2022, and 2021:


	Three months ended September 30,			Nine months ended September 30,
	2022		2021	2022		2021
Compensation costs charged to income:
ESPP	$	184	176	$	369	357
Restricted stock and deferred restricted stock	1,214		954	3,622		2,844
Total compensation costs charged to income	$	1,398	1,130	$	3,991	3,201
ESPP proceeds	$	1,042	1,000	$	2,091	2,026

Restricted Stock and Deferred Restricted Stock

For the three months ended September 30, 2022, and 2021, SJW Group granted under the Incentive Plan 1,723 and 1,134, respectively, one year and three year service-based restricted stock awards with a weighted-average grant date fair value of $62.56 and $69.20, respectively, per unit. For the nine months ended September 30, 2022, and 2021, SJW Group granted under the Incentive Plan 45,726 and 46,567, respectively, one year and three year service-based restricted stock awards with a weighted-average grant date fair value of $65.31 and $64.65, respectively, per unit.

For the three months ended September 30, 2022, and 2021, SJW Group granted under the Incentive Plan 2,193 and 0 target units, respectively, performance-based and market-based restricted stock awards with a weighted-average grant date fair value of $69.70 and $0.00, respectively, per unit. For the nine months ended September 30, 2022, and 2021, SJW Group granted under the Incentive Plan 35,846 and 30,641 target units, respectively, performance-based and market-based restricted stock awards granted with a weighted-average grant date fair value of $70.31 and $66.33, respectively, per unit. Based upon actual attainment relative to the target performance metric, the number of shares issuable can range between 0% to 150% of the target number of shares for performance-based restricted stock awards, or between 0% and 200% of the target number of shares for market-based restricted stock awards.

As of September 30, 2022, the total unrecognized compensation costs related to restricted and deferred restricted stock plans amounted to $5,660. This cost is expected to be recognized over a weighted-average period of 1.78 years.

Employee Stock Purchase Plan

SJW Group’s recorded expenses for its ESPP were $94 and $276 for the three and nine months ended September 30, 2022, respectively, and $91 and $265 for the three and nine months ended September 30, 2021, respectively. The total unrecognized compensation costs related to the semi-annual offering period that ends January 31, 2023, for the ESPP is approximately $131. This cost is expected to be recognized during the fourth quarter of 2022 and first quarter of 2023.

Segment and Non-Tariffed Business Reporting

9 Months Ended

Sep. 30, 2022

Segment Reporting [Abstract]

Segment and Non-Tariffed Business Reporting

Segment and Non-Tariffed Business ReportingSJW Group is a holding company with five subsidiaries: (i) SJWC, a water utility operation with both regulated and non-tariffed businesses, (ii) CLWSC, a regulated water utility located in Canyon Lake, Texas, and its consolidated non-tariffed variable interest entity, Acequia Water Supply Corporation, (iii) SJW Land Company and its consolidated variable interest entity, 444 West Santa Clara Street, L.P., which operated commercial building rentals, (iv) SJWNE LLC a holding company for CTWS and its subsidiaries, The Connecticut Water Company, The Maine Water Company, New England Water Utility Services, Inc. and Chester Realty, Inc., and (v) SJWTX Holdings, Inc. which was formed for the purpose of effecting a corporate reorganization of the water utility operations in Texas. In accordance with FASB ASC Topic 280 - “Segment Reporting,” SJW Group’s reportable segments have been determined based on information used by the chief operating decision maker. SJW Group’s chief operating decision maker includes the Chairman, President and Chief Executive Officer, and his executive staff. The first segment is providing water utility and utility-related services to its customers through SJW Group’s subsidiaries, SJWC, Connecticut Water, CLWSC, Maine Water, and NEWUS together referred to as “Water Utility Services.” The second segment is property management and investment activity conducted by SJW Land Company and Chester Realty, Inc., referred to as “Real Estate Services.”

The following tables set forth information relating to SJW Group’s reportable segments and distribution of regulated and non-tariffed business activities within the reportable segments. Certain allocated assets, such as goodwill, revenue and expenses have been included in the reportable segment amounts. Other business activity of SJW Group not included in the reportable segments is included in the “All Other” category.


	For Three Months Ended September 30, 2022
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	171,044	3,463	1,474	—	171,044	4,937	175,981
Operating expense	134,739		2,092	975	573	134,739	3,640	138,379
Operating income (loss)	36,305		1,371	499	(573)	36,305	1,297	37,602
Net income (loss)	29,176		(10)	367	(4,499)	29,176	(4,142)	25,034
Depreciation and amortization	24,919		84	302	224	24,919	610	25,529
Interest on long-term debt and other interest expense	9,111		—	—	5,079	9,111	5,079	14,190
Provision (benefit) for income taxes	103		392	128	(400)	103	120	223
Assets	$	3,498,396	5,302	43,017	57,989	3,498,396	106,308	3,604,704


	For Three Months Ended September 30, 2021
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	162,352	3,168	1,403	—	162,352	4,571	166,923
Operating expense	129,915		2,156	956	122	129,915	3,234	133,149
Operating income (loss)	32,437		1,012	447	(122)	32,437	1,337	33,774
Net income (loss)	20,625		879	294	(2,730)	20,625	(1,557)	19,068
Depreciation and amortization	23,209		113	292	223	23,209	628	23,837
Interest on long-term debt and other interest expense	8,805		—	—	4,730	8,805	4,730	13,535
Provision (benefit) for income taxes	3,537		280	100	(1,168)	3,537	(788)	2,749
Assets	$	3,352,976	7,141	44,629	64,995	3,352,976	116,765	3,469,741


	For Nine Months Ended September 30, 2022
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	435,823	9,305	4,196	—	435,823	13,501	449,324
Operating expense	355,620		7,868	2,799	2,444	355,620	13,111	368,731
Operating income (loss)	80,203		1,437	1,397	(2,444)	80,203	390	80,593
Net income (loss)	51,656		441	998	(12,766)	51,656	(11,327)	40,329
Depreciation and amortization	73,888		2,821	903	730	73,888	4,454	78,342
Interest on long-term debt and other interest expense	27,676		—	—	14,484	27,676	14,484	42,160
Provision (benefit) for income taxes	4,844		398	341	(1,925)	4,844	(1,186)	3,658
Assets	$	3,498,396	5,302	43,017	57,989	3,498,396	106,308	3,604,704


	For Nine Months Ended September 30, 2021
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	421,985	7,897	4,067	—	421,985	11,964	433,949
Operating expense	343,965		5,467	2,718	2,307	343,965	10,492	354,457
Operating income (loss)	78,020		2,430	1,349	(2,307)	78,020	1,472	79,492
Net income (loss)	46,909		2,278	913	(7,641)	46,909	(4,450)	42,459
Depreciation and amortization	68,913		332	872	670	68,913	1,874	70,787
Interest on long-term debt and other interest expense	25,323		—	—	15,332	25,323	15,332	40,655
Provision (benefit) for income taxes	8,001		665	305	(3,812)	8,001	(2,842)	5,159
Assets	$	3,352,976	7,141	44,629	64,995	3,352,976	116,765	3,469,741

____________________

(1) The “All Other” category for the nine months ended September 30, 2022, includes the accounts of SJW Group, SJWNE LLC, CTWS and SJWTX Holdings, Inc. on a stand-alone basis. SJWTX Holdings, Inc. had no activity for the nine months ended September 30, 2022 . For the nine months ended September 30, 2021, “All Other” category includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis.

(2) As of September 30, 2022 and December 31, 2021, the Company has performed an allocation of goodwill associated with the acquisition of CTWS to two reporting units, Connecticut and Maine, which are both aggregated within the Regulated Water Utility Services reportable segment.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI https://asc.fasb.org/topic&trid=2134510

+ Details

Subsequent Event	9 Months Ended
Subsequent Event	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Event	Subsequent EventThe CPUC approved the settlement of SJWC’s General Rate Case Application No. 21-01-003 (“2022 GRC”) on October 6, 2022 and issued Decision No. 22-10-005 (“2022 GRC Decision”) on October 11, 2022. SJWC received authority for an increase of $25,074 or 6.03% in 2022, $12,955 or 2.94% in 2023, and $16,102 or 3.56% in 2024. The application included requests to recover $18,174 from balancing and memorandum accounts and authorization for a $350,000 capital budget. Additionally, it further aligns authorized and actual consumption, particularly for business customers, addresses the water supply mix variability, and provides greater revenue recovery in the fixed charge. The 2022 approved revenue increase is effective retrospectively to January 1, 2022. SJWC will be filing advice letters to implement new rates and to recover interim revenue and balancing and memorandum accounts in accordance with the 2022 GRC Decision.

General (Policies)	9 Months Ended
General (Policies)	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Accounting	The unaudited interim financial information has been prepared in accordance with accounting principles generally accepted in the United States of America and in accordance with the instructions for Form 10-Q and Rule 10-01 of Regulation S-X promulgated by the Securities and Exchange Commission. The Notes to Consolidated Financial Statements in SJW Group’s 2021 Annual Report on Form 10-K should be read with the accompanying unaudited condensed consolidated financial statements.
Revenue	Revenue Water sales are seasonal in nature and influenced by weather conditions. The timing of precipitation and climatic conditions can cause seasonal water consumption by customers to vary significantly. Due to the seasonal nature of the water business, the operating results for interim periods are not indicative of the operating results for a 12-month period. Revenue is generally higher in the warm, dry summer months when water usage and sales are greater, and lower in the winter months when cooler temperatures and increased precipitation curtail water usage resulting in lower sales.
Earnings per Share	Earnings per ShareBasic earnings per share is calculated using income available to common stockholders, divided by the weighted average number of shares outstanding during the period. Diluted earnings per share is calculated using income available to common stockholders divided by the weighted average number of shares of common stock including both shares outstanding and shares potentially issuable in connection with restricted common stock awards under SJW Group’s Long-Term Incentive Plan (as amended, the “Incentive Plan”), shares potentially issuable under the performance stock plans assumed through the business combination with CTWS, and shares potentially issuable under the Employee Stock Purchase Plan (“ESPP”).

General (Tables)

9 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

Major Streams of Revenue

The major streams of revenue for SJW Group are as follows:


	Three months ended September 30,			Nine months ended September 30,
	2022		2021	2022		2021
Revenue from contracts with customers	$	169,972	163,103	$	440,406	422,545
Alternative revenue programs, net	3,172		2,216	(1,737)		4,984
Other balancing and memorandum accounts, net	1,857		639	6,719		3,637
Other regulatory mechanisms, net	(494)		(438)	(260)		(1,284)
Rental income	1,474		1,403	4,196		4,067
	$	175,981	166,923	$	449,324	433,949

Schedule of Real Estate Investments and Nonutility Properties

The major components of real estate investments and nonutility properties as of September 30, 2022, and December 31, 2021, are as follows:


	September 30, 2022		December 31, 2021
Land	$	12,615	12,615
Buildings and improvements	45,397		45,017

Subtotal	58,012		57,632
Less: accumulated depreciation and amortization	16,855		15,951
Total	$	41,157	41,681

Regulatory Matters (Tables)

9 Months Ended

Sep. 30, 2022

Regulated Operations [Abstract]

Schedule of Regulatory Assets, Net

Regulatory assets, net are comprised of the following as of September 30, 2022, and December 31, 2021:


	September 30, 2022		December 31, 2021
Regulatory assets:
Income tax temporary differences, net	$	33,811	22,420
Postretirement pensions and other postretirement benefits	64,934		62,197
Business combinations debt premium, net	18,031		19,937
Balancing and memorandum accounts, net	22,583		38,334
Water Rate Adjustment	(2,800)		2,588
Other, net	10,124		9,145
Total regulatory assets, net in Condensed Consolidated Balance Sheets	146,683		154,621
Less: current regulatory assets, net	738		2,629
Total regulatory assets, net, less current portion	$	145,945	151,992

Public Utilities General Disclosures

Balancing and memorandum accounts recorded to regulatory assets, net for the three and nine months ended September 30, 2022, and 2021 are as follows:


	Three months ended September 30, 2022				Three months ended September 30, 2021
	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance
Revenue accounts:
MWRAM	$	21,096	1,381	—	22,477	$	15,278	363	—	15,641
WCMA	(14,961)		3,868	(8,708)	(19,801)	668		—	—	668
Cost of capital memorandum account	(1,568)		(8)	—	(1,576)	(1,562)		—	—	(1,562)
All others	417		590	—	1,007	(1,164)		397	—	(767)
Total revenue accounts	4,984		5,831	(8,708)	2,107	13,220		760	—	13,980
Cost-recovery accounts:
Water supply costs	11,111		391	—	11,502	9,895		388	—	10,283
Pension	5,069		59	—	5,128	4,210		366	—	4,576
Hydro Generation Research, Development and Demonstration Memorandum Account (“PRVMA”)	543		3	(106)	440	928		—	(121)	807
COVID-19 Catastrophic Event Memorandum Account (“CEMA”)	2,586		420	—	3,006	2,618		567	—	3,185
All others	479		(79)	—	400	446		—	—	446
Total cost-recovery accounts	19,788		794	(106)	20,476	18,097		1,321	(121)	19,297

Total	$	24,772	6,625	(8,814)	22,583	$	31,317	2,081	(121)	33,277


	Nine months ended September 30, 2022				Nine months ended September 30, 2021
	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance
Revenue accounts:
MWRAM	$	16,866	5,610	1	22,477	$	12,077	3,563	1	15,641
WCMA	3,534		2,768	(26,103)	(19,801)	666		—	2	668
Cost of capital memorandum account	(1,563)		(13)	—	(1,576)	(1,561)		(1)	—	(1,562)
All others	(386)		1,392	1	1,007	(1,139)		369	3	(767)
Total revenue accounts	18,451		9,757	(26,101)	2,107	10,043		3,931	6	13,980
Cost-recovery accounts:
Water supply costs	10,545		957	—	11,502	8,123		2,159	1	10,283
Pension	4,941		187	—	5,128	3,478		1,098	—	4,576
PRVMA	707		5	(272)	440	1,108		—	(301)	807
CEMA	3,245		(239)	—	3,006	2,266		919	—	3,185
All others	445		(45)	—	400	445		1	—	446
Total cost-recovery accounts	19,883		865	(272)	20,476	15,420		4,177	(300)	19,297

Total	$	38,334	10,622	(26,373)	22,583	$	25,463	8,108	(294)	33,277

Bank Borrowings and Long-Term Liabilities (Tables)

9 Months Ended

Sep. 30, 2022

Debt Disclosure [Abstract]

Schedule of Borrowing Credit Agreement


	Initial Sublimit
SJW Group	$	50,000
SJWC	140,000
CTWS	90,000
SJWTX, Inc.	20,000
	$	300,000

Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2022

Retirement Benefits [Abstract]

Schedule of Net Benefit Costs

The components of net periodic benefit costs for the defined benefit plans and other postretirement benefits for the three and nine months ended September 30, 2022, and 2021 are as follows:


	Three months ended September 30,			Nine months ended September 30,
	2022		2021	2022		2021
Service cost	$	2,652	2,711	$	7,956	8,134
Interest cost	2,860		2,556	8,581		7,666
Expected return on assets	(5,044)		(4,748)	(15,132)		(14,242)
Unrecognized actuarial loss	1,182		1,788	3,546		5,362
Amortization of prior service cost	4		12	12		37
Total	$	1,654	2,319	$	4,963	6,957

Equity Plans (Tables)

9 Months Ended

Sep. 30, 2022

Share-Based Payment Arrangement [Abstract]

Schedule of Compensation Costs Charged to Income and Proceeds from the Exercise of Any Restricted Stock and Similar Instruments that are Recorded to Additional Paid-In Capital and Common Stock, by Award Type


	Three months ended September 30,			Nine months ended September 30,
	2022		2021	2022		2021
Compensation costs charged to income:
ESPP	$	184	176	$	369	357
Restricted stock and deferred restricted stock	1,214		954	3,622		2,844
Total compensation costs charged to income	$	1,398	1,130	$	3,991	3,201
ESPP proceeds	$	1,042	1,000	$	2,091	2,026

Segment and Non-Tariffed Business Reporting (Tables)

9 Months Ended

Sep. 30, 2022

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment


	For Three Months Ended September 30, 2022
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	171,044	3,463	1,474	—	171,044	4,937	175,981
Operating expense	134,739		2,092	975	573	134,739	3,640	138,379
Operating income (loss)	36,305		1,371	499	(573)	36,305	1,297	37,602
Net income (loss)	29,176		(10)	367	(4,499)	29,176	(4,142)	25,034
Depreciation and amortization	24,919		84	302	224	24,919	610	25,529
Interest on long-term debt and other interest expense	9,111		—	—	5,079	9,111	5,079	14,190
Provision (benefit) for income taxes	103		392	128	(400)	103	120	223
Assets	$	3,498,396	5,302	43,017	57,989	3,498,396	106,308	3,604,704


	For Three Months Ended September 30, 2021
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	162,352	3,168	1,403	—	162,352	4,571	166,923
Operating expense	129,915		2,156	956	122	129,915	3,234	133,149
Operating income (loss)	32,437		1,012	447	(122)	32,437	1,337	33,774
Net income (loss)	20,625		879	294	(2,730)	20,625	(1,557)	19,068
Depreciation and amortization	23,209		113	292	223	23,209	628	23,837
Interest on long-term debt and other interest expense	8,805		—	—	4,730	8,805	4,730	13,535
Provision (benefit) for income taxes	3,537		280	100	(1,168)	3,537	(788)	2,749
Assets	$	3,352,976	7,141	44,629	64,995	3,352,976	116,765	3,469,741


	For Nine Months Ended September 30, 2022
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	435,823	9,305	4,196	—	435,823	13,501	449,324
Operating expense	355,620		7,868	2,799	2,444	355,620	13,111	368,731
Operating income (loss)	80,203		1,437	1,397	(2,444)	80,203	390	80,593
Net income (loss)	51,656		441	998	(12,766)	51,656	(11,327)	40,329
Depreciation and amortization	73,888		2,821	903	730	73,888	4,454	78,342
Interest on long-term debt and other interest expense	27,676		—	—	14,484	27,676	14,484	42,160
Provision (benefit) for income taxes	4,844		398	341	(1,925)	4,844	(1,186)	3,658
Assets	$	3,498,396	5,302	43,017	57,989	3,498,396	106,308	3,604,704


	For Nine Months Ended September 30, 2021
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	421,985	7,897	4,067	—	421,985	11,964	433,949
Operating expense	343,965		5,467	2,718	2,307	343,965	10,492	354,457
Operating income (loss)	78,020		2,430	1,349	(2,307)	78,020	1,472	79,492
Net income (loss)	46,909		2,278	913	(7,641)	46,909	(4,450)	42,459
Depreciation and amortization	68,913		332	872	670	68,913	1,874	70,787
Interest on long-term debt and other interest expense	25,323		—	—	15,332	25,323	15,332	40,655
Provision (benefit) for income taxes	8,001		665	305	(3,812)	8,001	(2,842)	5,159
Assets	$	3,352,976	7,141	44,629	64,995	3,352,976	116,765	3,469,741

____________________

General - Narrative (Details)	9 Months Ended
General - Narrative (Details)	Sep. 30, 2022 subsidiary
Accounting Policies [Abstract]
Number of subsidiaries	5

General - Major Streams of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Accounting Policies [Abstract]
Revenue from contracts with customers	$ 169,972	$ 163,103	$ 440,406	$ 422,545
Alternative revenue programs, net	3,172	2,216	(1,737)	4,984
Other balancing and memorandum accounts, net	1,857	639	6,719	3,637
Other regulatory mechanisms, net	(494)	(438)	(260)	(1,284)
Rental income	1,474	1,403	4,196	4,067
Total revenues	$ 175,981	$ 166,923	$ 449,324	$ 433,949

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

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+ Details

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

General - Real Estate Investments and Nonutility Properties (Details) $ in Thousands				3 Months Ended		9 Months Ended
	Feb. 15, 2022 USD ($)	Oct. 29, 2021 USD ($) property	Jun. 29, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2017 USD ($)
Accounting Policies [Abstract]
Land				$ 12,615		$ 12,615		$ 12,615
Buildings and improvements				45,397		45,397		45,017
Subtotal				58,012		58,012		57,632
Less accumulated depreciation and amortization				16,855		16,855		15,951
Real estate investment property, total				41,157		41,157		$ 41,681
Schedule of Investments [Line Items]
Gain on sale of real estate investments			$ 3,000	$ 0	$ 0	$ 0	$ 3,000
Sales agreement, holdback amount									$ 3,000
Property Two
Schedule of Investments [Line Items]
Gain on sale of real estate investments	$ 5,442
San Jose Water Company
Schedule of Investments [Line Items]
Number of properties sold \| property		2
Proceeds from sale of real estate held-for-investment		$ 13,150
San Jose Water Company \| Property One
Schedule of Investments [Line Items]
Gain on sale of real estate investments		7,230
Properties selling expenses		277
San Jose Water Company \| Property Two
Schedule of Investments [Line Items]
Properties selling expenses		178
Deferred gain on sale of properties		$ 5,442

General - Fair Value Measurement (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, book value	$ 1,458,088	$ 1,532,041
Fair Value, Inputs, Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	1,247,530	1,651,825
Fair Value, Inputs, Level 1 \| Supplemental Employee Retirement Plan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	$ 2,790	$ 3,797

- Definition

Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

+ References + Details

- Definition

Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

General - Earnings per Share (Details) - shares	3 Months Ended		9 Months Ended
General - Earnings per Share (Details) - shares	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive restricted common stock units excluded from computation of earnings per share (in shares)	2,416	1,558	18,240	14,441

Regulatory Matters - Regulatory Assets, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Regulatory Assets [Line Items]
Regulatory assets	$ 146,683	$ 154,621
Less: current regulatory assets, net	738	2,629
Total regulatory assets, net, less current portion	145,945	151,992
Regulatory assets, net not earning a return	86,113	84,887
Income tax temporary differences, net
Regulatory Assets [Line Items]
Regulatory assets	33,811	22,420
Postretirement pensions and other postretirement benefits
Regulatory Assets [Line Items]
Regulatory assets	64,934	62,197
Business combinations debt premium, net
Regulatory Assets [Line Items]
Regulatory assets	18,031	19,937
Balancing and memorandum accounts, net
Regulatory Assets [Line Items]
Regulatory assets	22,583	38,334
Water Rate Adjustment
Regulatory Assets [Line Items]
Regulatory assets	(2,800)	2,588
Other, net
Regulatory Assets [Line Items]
Regulatory assets	$ 10,124	$ 9,145

Regulatory Matters - Balancing and Memorandum Accounts (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Oct. 11, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Regulatory Assets [Line Items]
Refunds (Collections) Adjustments		$ (8,708)	$ 0	$ (26,101)	$ 6
Authorized revenue, threshold percentage		2.00%		2.00%
Subsequent Event
Regulatory Assets [Line Items]
Refunds (Collections) Adjustments	$ 18,174

Regulatory Matters - Public Utilities General Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue accounts:
Beginning Balance	$ 4,984	$ 13,220	$ 18,451	$ 10,043
Regulatory Asset Increase (Decrease)	5,831	760	9,757	3,931
Refunds (Collections) Adjustments	(8,708)	0	(26,101)	6
Ending Balance	2,107	13,980	2,107	13,980
Cost-recovery accounts:
Beginning Balance	19,788	18,097	19,883	15,420
Regulatory Asset Increase (Decrease)	794	1,321	865	4,177
Refunds (Collections) Adjustments	(106)	(121)	(272)	(300)
Ending Balance	20,476	19,297	20,476	19,297
Total
Beginning Balance	24,772	31,317	38,334	25,463
Regulatory Asset Increase (Decrease)	6,625	2,081	10,622	8,108
Refunds (Collections) Adjustments	(8,814)	(121)	(26,373)	(294)
Ending Balance	22,583	33,277	22,583	33,277
MWRAM
Revenue accounts:
Beginning Balance	21,096	15,278	16,866	12,077
Regulatory Asset Increase (Decrease)	1,381	363	5,610	3,563
Refunds (Collections) Adjustments	0	0	1	1
Ending Balance	22,477	15,641	22,477	15,641
WCMA
Revenue accounts:
Beginning Balance	(14,961)	668	3,534	666
Regulatory Asset Increase (Decrease)	3,868	0	2,768	0
Refunds (Collections) Adjustments	(8,708)	0	(26,103)	2
Ending Balance	(19,801)	668	(19,801)	668
Cost of capital memorandum account
Revenue accounts:
Beginning Balance	(1,568)	(1,562)	(1,563)	(1,561)
Regulatory Asset Increase (Decrease)	(8)	0	(13)	(1)
Refunds (Collections) Adjustments	0	0	0	0
Ending Balance	(1,576)	(1,562)	(1,576)	(1,562)
All others
Revenue accounts:
Beginning Balance	417	(1,164)	(386)	(1,139)
Regulatory Asset Increase (Decrease)	590	397	1,392	369
Refunds (Collections) Adjustments	0	0	1	3
Ending Balance	1,007	(767)	1,007	(767)
Cost-recovery accounts:
Beginning Balance	479	446	445	445
Regulatory Asset Increase (Decrease)	(79)	0	(45)	1
Refunds (Collections) Adjustments	0	0	0	0
Ending Balance	400	446	400	446
Water supply costs
Cost-recovery accounts:
Beginning Balance	11,111	9,895	10,545	8,123
Regulatory Asset Increase (Decrease)	391	388	957	2,159
Refunds (Collections) Adjustments	0	0	0	1
Ending Balance	11,502	10,283	11,502	10,283
Pension
Cost-recovery accounts:
Beginning Balance	5,069	4,210	4,941	3,478
Regulatory Asset Increase (Decrease)	59	366	187	1,098
Refunds (Collections) Adjustments	0	0	0	0
Ending Balance	5,128	4,576	5,128	4,576
PRVMA
Cost-recovery accounts:
Beginning Balance	543	928	707	1,108
Regulatory Asset Increase (Decrease)	3	0	5	0
Refunds (Collections) Adjustments	(106)	(121)	(272)	(301)
Ending Balance	440	807	440	807
CEMA
Cost-recovery accounts:
Beginning Balance	2,586	2,618	3,245	2,266
Regulatory Asset Increase (Decrease)	420	567	(239)	919
Refunds (Collections) Adjustments	0	0	0	0
Ending Balance	$ 3,006	$ 3,185	$ 3,006	$ 3,185

Capitalization (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended	9 Months Ended	10 Months Ended
	Mar. 08, 2021	Sep. 30, 2022	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021	Nov. 17, 2021
Subsidiary, Sale of Stock [Line Items]
Common stock, par value (usd per share)	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Offering price per share (usd per share)	$ 59.00
At The Market Offering Member
Subsidiary, Sale of Stock [Line Items]
Common stock, par value (usd per share)						$ 0.001
Aggregate gross sales price (up to)						$ 100
Shares issued in offering (shares)		47,608	47,608	402,723
Weighted average price per share (usd per share)		$ 66.26	$ 66.26	$ 69.91
Net proceeds from stock offering		$ 3,107	$ 3,107	$ 27,360
Total equity distribution		$ 71,845	$ 71,845	$ 71,845
Public Stock Offering
Subsidiary, Sale of Stock [Line Items]
Shares issued in offering (shares)	1,030,000
Net proceeds from stock offering	$ 66,775
Over-Allotment Option
Subsidiary, Sale of Stock [Line Items]
Shares issued in offering (shares)	154,500

Bank Borrowings and Long-Term Liabilities - Narrative (Details)		9 Months Ended
	Apr. 23, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Aug. 02, 2022 USD ($)	Aug. 01, 2022 USD ($)	Jul. 14, 2022 USD ($)	Jun. 28, 2022 USD ($)	Apr. 06, 2022 USD ($)
Debt Instrument [Line Items]
Repayments of lines of credit		$ 16,481,000	$ 120,120,000
4.54% Note Due May 2042 \| Notes Payable to Banks \| Maine Water Company
Debt Instrument [Line Items]
Aggregate principal amount								$ 15,000,000
Interest rate								4.54%
4.71% Senior Note, Series 2022, Due 2052 \| Senior Notes \| Connecticut Water Company
Debt Instrument [Line Items]
Aggregate principal amount							$ 25,000,000
Interest rate							4.71%
4.85% Senior Note, Series P \| Senior Notes \| San Jose Water Company
Debt Instrument [Line Items]
Aggregate principal amount						$ 70,000,000
Interest rate						4.85%
Revolving Credit Facility \| Credit Agreement \| Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				$ 300,000,000
Capitalization ratio				0.70
Revolving Credit Facility \| Credit Agreement \| Line of Credit \| CTWS
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				$ 90,000,000
Revolving Credit Facility \| SJWC Credit Agreement \| Line of Credit
Debt Instrument [Line Items]
Repayments of lines of credit	$ 140,000,000
Revolving Credit Facility \| SJWTX Credit Agreement \| Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 5,000,000
Revolving Credit Facility \| Amended and Restated Revolving Credit Facility \| Line of Credit \| CTWS
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				$ 10,000,000	$ 75,000,000

Bank Borrowings and Long-Term Liabilities - Borrowing Credit Agreement (Details) - Revolving Credit Facility - Credit Agreement - Line of Credit	Aug. 02, 2022 USD ($)
Line of Credit Facility [Line Items]
Initial Sublimit	$ 300,000,000
SJW Group
Line of Credit Facility [Line Items]
Initial Sublimit	50,000,000
SJWC
Line of Credit Facility [Line Items]
Initial Sublimit	140,000,000
CTWS
Line of Credit Facility [Line Items]
Initial Sublimit	90,000,000
SJWTX, Inc.
Line of Credit Facility [Line Items]
Initial Sublimit	$ 20,000,000

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Provision (benefit) for income taxes	$ 223	$ 2,749	$ 3,658	$ 5,159
Effective consolidated income tax rate	1.00%	13.00%	8.00%	11.00%
Unrecognized tax benefits	$ 8,937		$ 8,937		$ 7,961

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Benefit Plans - Narrative (Details) $ in Thousands	3 Months Ended	9 Months Ended
Benefit Plans - Narrative (Details) $ in Thousands	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Estimated employer contributions for the current fiscal year	$ 7,842	$ 7,842
Employer plan contributions	$ 2,577	$ 4,538
CTWS Employees
Defined Benefit Plan Disclosure [Line Items]
Rate of compensation increase		1.50%

Benefit Plans - Schedule of Net Benefit Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Retirement Benefits [Abstract]
Service cost	$ 2,652	$ 2,711	$ 7,956	$ 8,134
Interest cost	2,860	2,556	8,581	7,666
Expected return on assets	(5,044)	(4,748)	(15,132)	(14,242)
Unrecognized actuarial loss	1,182	1,788	3,546	5,362
Amortization of prior service cost	4	12	12	37
Total	$ 1,654	$ 2,319	$ 4,963	$ 6,957

Equity Plans - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs	$ 5,660		$ 5,660
Recognition period for unrecognized compensation cost			1 year 9 months 10 days
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (in shares)	1,723	1,134	45,726	46,567
Service-based restricted stock vesting period	1 year	3 years	1 year	3 years
Grant date fair value of equity instruments granted (usd per share)	$ 62.56	$ 69.20	$ 65.31	$ 64.65
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (in shares)	2,193	0	35,846	30,641
Grant date fair value of equity instruments granted (usd per share)	$ 69.70	$ 0.00	$ 70.31	$ 66.33
Performance Shares \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage			0.00%
Performance Shares \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage			150.00%
Market-based RSU \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage			0.00%
Market-based RSU \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage			200.00%
Incentive Plan \| Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issuable upon exercise of Incentive Plan awards (in shares)	179,848		179,848
Remaining shares available for issuance under the Incentive Plan (in shares)	612,738		612,738
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs	$ 131		$ 131
Plan expense	$ 94	$ 91	$ 276	$ 265

Equity Plans - Schedule of Compensation Costs Charged to Income and Proceeds from the Exercise of Any Restricted Stock and Similar Instruments that are Recorded to Additional Paid-In Capital and Common Stock, by Award Type (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	$ 1,398	$ 1,130	$ 3,991	$ 3,201
Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	1,214	954	3,622	2,844
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	184	176	369	357
ESPP proceeds	$ 1,042	$ 1,000	$ 2,091	$ 2,026

Segment and Non-Tariffed Business Reporting - Narrative (Details)	9 Months Ended
	Sep. 30, 2022 subsidiary
Segment Reporting [Abstract]
Number of subsidiaries	5

Segment and Non-Tariffed Business Reporting - Schedule of Segment Reporting Information, by Segment (Details) $ in Thousands	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Sep. 30, 2022 USD ($) reporting_unit	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) reporting_unit
Segment Reporting Information [Line Items]
Operating revenue	$ 175,981			$ 166,923			$ 449,324	$ 433,949
Operating expense	138,379			133,149			368,731	354,457
Operating income (loss)	37,602			33,774			80,593	79,492
Net income (loss)	25,034	$ 11,558	$ 3,737	19,068	$ 20,775	$ 2,616	40,329	42,459
Depreciation and amortization	25,529			23,837			78,342	70,787
Interest on long-term debt and other interest expense	14,190			13,535			42,160	40,655
Provision (benefit) for income taxes	223			2,749			3,658	5,159
Assets	3,604,704			3,469,741			$ 3,604,704	3,469,741	$ 3,492,395
Number of reporting units \| reporting_unit							2		2
Water Utility Services \| Regulated
Segment Reporting Information [Line Items]
Operating revenue	171,044			162,352			$ 435,823	421,985
Operating expense	134,739			129,915			355,620	343,965
Operating income (loss)	36,305			32,437			80,203	78,020
Net income (loss)	29,176			20,625			51,656	46,909
Depreciation and amortization	24,919			23,209			73,888	68,913
Interest on long-term debt and other interest expense	9,111			8,805			27,676	25,323
Provision (benefit) for income taxes	103			3,537			4,844	8,001
Assets	3,498,396			3,352,976			3,498,396	3,352,976
Water Utility Services \| Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	3,463			3,168			9,305	7,897
Operating expense	2,092			2,156			7,868	5,467
Operating income (loss)	1,371			1,012			1,437	2,430
Net income (loss)	(10)			879			441	2,278
Depreciation and amortization	84			113			2,821	332
Interest on long-term debt and other interest expense	0			0			0	0
Provision (benefit) for income taxes	392			280			398	665
Assets	5,302			7,141			5,302	7,141
Real Estate Services \| Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	1,474			1,403			4,196	4,067
Operating expense	975			956			2,799	2,718
Operating income (loss)	499			447			1,397	1,349
Net income (loss)	367			294			998	913
Depreciation and amortization	302			292			903	872
Interest on long-term debt and other interest expense	0			0			0	0
Provision (benefit) for income taxes	128			100			341	305
Assets	43,017			44,629			43,017	44,629
All Other \| Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	0			0			0	0
Operating expense	573			122			2,444	2,307
Operating income (loss)	(573)			(122)			(2,444)	(2,307)
Net income (loss)	(4,499)			(2,730)			(12,766)	(7,641)
Depreciation and amortization	224			223			730	670
Interest on long-term debt and other interest expense	5,079			4,730			14,484	15,332
Provision (benefit) for income taxes	(400)			(1,168)			(1,925)	(3,812)
Assets	57,989			64,995			57,989	64,995
SJW Group \| Regulated
Segment Reporting Information [Line Items]
Operating revenue	171,044			162,352			435,823	421,985
Operating expense	134,739			129,915			355,620	343,965
Operating income (loss)	36,305			32,437			80,203	78,020
Net income (loss)	29,176			20,625			51,656	46,909
Depreciation and amortization	24,919			23,209			73,888	68,913
Interest on long-term debt and other interest expense	9,111			8,805			27,676	25,323
Provision (benefit) for income taxes	103			3,537			4,844	8,001
Assets	3,498,396			3,352,976			3,498,396	3,352,976
SJW Group \| Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	4,937			4,571			13,501	11,964
Operating expense	3,640			3,234			13,111	10,492
Operating income (loss)	1,297			1,337			390	1,472
Net income (loss)	(4,142)			(1,557)			(11,327)	(4,450)
Depreciation and amortization	610			628			4,454	1,874
Interest on long-term debt and other interest expense	5,079			4,730			14,484	15,332
Provision (benefit) for income taxes	120			(788)			(1,186)	(2,842)
Assets	$ 106,308			$ 116,765			$ 106,308	$ 116,765

Subsequent Event (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
Subsequent Event (Details) - USD ($) $ in Thousands	Oct. 11, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Subsequent Event [Line Items]
Refunds (Collections) Adjustments		$ (8,708)	$ 0	$ (26,101)	$ 6
Subsequent Event
Subsequent Event [Line Items]
2022 revenue increase	$ 25,074
2022 percent revenue increase	6.03%
2023 revenue increase	$ 12,955
2023 percent revenue increase	2.94%
2024 revenue increase	$ 16,102
2024 percent revenue increase	3.56%
Refunds (Collections) Adjustments	$ 18,174
Regulatory authorization for capital budget	$ 350,000