Finvest
OGS Gas Utilities · Regulated utility · Natural gas · Mid cap · Thesis updated July 12, 2026

Steady gas utility, new large-load upside

01 Running thesis

Slow utility, new demand lane

ONE Gas is a plain utility business. It owns pipes, delivers natural gas, and earns regulated returns on the money it spends to keep and expand that system. That makes earnings steadier than a normal energy company, because the company is not trying to win on gas prices.

The new twist is large-load demand. Management said it is in late-stage talks on six projects across Kansas, Oklahoma, and Texas. Together, those projects could support about 3 gigawatts of generation and up to 1 Bcf per day of gas demand. ONE Gas has also signed a transportation agreement for 20 million cubic feet per day to an Oklahoma data center.

The base case is still rate base growth. ONE Gas expects about $800 million of capital expenditures and asset removal costs in 2026. New rates helped lift operating income in Q1 2026, and management reaffirmed guidance even after a historically warm winter.

The bear case is not hard to see. Regulators can deny or delay recovery. Higher interest costs can make the capital plan harder to fund. Long term, electrification and decarbonization could slow demand for gas in homes and buildings. The large-load story also needs contracts, capital details, and regulator support before it becomes dependable earnings.

May 2026Q1 2026 added a clearer growth story. Management described six late-stage large-load projects that could add up to 1 Bcf per day of demand, while the 10-Q reaffirmed about $800 million of 2026 capital spending.
Feb 2026The 2025 10-K reinforced the rate base thesis with a $116.0 million operating income benefit from new rates and a larger 2026 capital plan. The lower-than-requested Texas rate outcome also kept regulatory risk in focus.
Nov 2025Q3 2025 results showed continued execution, with year-to-date operating income helped by a $92.2 million increase from new rates. The company also stayed on track with about $750 million of 2025 capital spending.
Aug 2025Q2 2025 confirmed the main thesis again. New rates drove higher operating income, and Oklahoma and Kansas regulatory outcomes were favorable.
May 2025Q1 2025 showed strong year-over-year earnings growth, helped by new rates and customer growth in Oklahoma and Texas. The 2025 capital plan stayed at about $750 million.
Feb 2025Initial thesis created from the 2024 10-K. ONE Gas was framed as a pure regulated gas utility, with upside from rate base growth and downside from regulation and long-term decarbonization.
02 Business model

Paid to deliver gas

ONE Gas charges customers to deliver natural gas through its local pipeline network. The cost of the gas itself is generally passed through to customers. The profit pool comes from regulated delivery rates.

Those rates are set by regulators in Oklahoma, Kansas, and Texas. Regulators allow the company to recover operating costs and earn a return on its rate base. Rate base means the pipes, meters, systems, and other assets regulators allow the utility to earn on.

This model creates a local moat. A second company is not likely to build a duplicate gas network in the same streets. The tradeoff is that ONE Gas cannot freely set prices. A bad rate case can slow earnings even if the company spends well.

Weather matters, because gas use is higher in winter. ONE Gas has weather normalization mechanisms in all service areas, which help smooth the impact of warmer or colder weather on delivery revenue.

03 Product portfolio

What runs through the pipes

Cash cow

Residential gas delivery

This is the core service for households in Oklahoma, Kansas, and Texas. It is seasonal, but weather normalization helps soften swings from warm winters.

Steady

Commercial gas delivery

ONE Gas serves businesses that use natural gas for heat, cooking, and operations. Growth follows local economic activity and customer additions.

Growth engine

Transportation service

Large customers can buy gas from another supplier and pay ONE Gas to move it through its system. This is the service type tied to the signed Oklahoma data center agreement.

Option

Large-load projects

Data centers, advanced manufacturing sites, and power generation could become a new growth lane. Management is discussing six projects that could add up to 1 Bcf per day of demand.

Option

CNG fueling supply

ONE Gas also supplies compressed natural gas fueling stations for motor vehicles. This is smaller than the core utility business, but it uses the same gas delivery system.

04 Business segments

Three state utilities

Oklahoma Natural Gas42%modest
Kansas Gas Service25%modest
Texas Gas Service33%modest

ONE Gas reports one business segment: regulated natural gas utilities. The mix below uses the latest disclosed division rate base from the 2025 10-K: Oklahoma $2.453 billion, Kansas $1.468 billion, and Texas $1.887 billion, so it is not a revenue mix.

05 Risk factors

What could break the case

Rate case disappointment

High impact · Medium odds

ONE Gas depends on regulators to approve cost recovery and allowed returns. The 2025 Texas case ended with a $14.5 million revenue increase after the company had requested $41.1 million, which shows the risk clearly. Near term, Oklahoma and Texas filings are important tests.

We watchWatch the Oklahoma PBRC request for $28.7 million and the Texas GRIP request for $36.9 million.

Large-load projects fail to convert

Medium impact · Medium odds

The data center and manufacturing opportunity is promising, but most of it is still in discussion. If customers delay, cancel, or need less gas than expected, the growth story falls back to normal utility spending. The capital needed for these projects is also not fully known yet.

We watchWatch for signed contracts, final investment decisions, and updates to the five-year capital plan.

Higher financing costs

High impact · Medium odds

ONE Gas is capital intensive. It expects about $800 million of capital spending and asset removal costs in 2026. If debt and equity become more expensive, funding that plan can pressure earnings and the balance sheet.

We watchWatch interest expense, credit ratings, equity issuance, and any change to the 2026 capital plan.

Electrification pressure

High impact · Medium odds

Natural gas utilities face long-term pressure from building electrification and climate policy. If more homes and businesses switch to electric heating, customer usage could weaken over time. This risk may move slowly, but it can change how regulators view new gas investment.

We watchWatch state and city rules on gas hookups, building codes, and gas appliance incentives.

Pipeline, weather, and cyber events

High impact · Low odds

A gas utility carries safety and reliability risk. Leaks, ruptures, severe weather, third-party damage, or cyberattacks can raise costs and harm trust. Regulators may not allow full or fast recovery of every cost after a major event.

We watchWatch safety incidents, outage reports, pipeline safety orders, and cybersecurity disclosures.
06 Quick answers

In one breath

Does ONE Gas make money when natural gas prices rise?

Usually no. ONE Gas mainly earns from delivering gas, while the commodity cost is passed through to customers. Its earnings are driven more by regulated rates, customer growth, and approved capital investment.

Why do data centers matter for ONE Gas?

Data centers and related power needs can require large, steady energy supply. ONE Gas says six late-stage projects could add up to 1 Bcf per day of demand, but those projects still need contracts and capital details.

Is ONE Gas a growth stock?

Not in the usual sense. It is a regulated utility with modest growth from rate base investment, plus a possible boost from large-load customers. Finn's view remains cautious because the stock still carries regulatory, financing, and long-term gas demand risks.