Quarterly Report for Period Ended June 30, 2026 - This is a Form 10-Q quarterly report filed by The York Water Company, a Pennsylvania-incorporated water supply utility company, covering the six-month period ending June 30, 2026 Company Classification - York Water Company is classified as a non-accelerated filer and smaller reporting company; trades under ticker symbol YORW on the Nasdaq Global…

Our analysis rates this filing NEUTRAL. York Water Company presents a balanced, stable financial picture typical of a mature regulated water utility. The two identified risks are minor in nature and represent normal operational characteristics rather than material threats. The 8.8% increase in…

Concern level: MODERATE (3.8/10). Key factors: Increased allowance for doubtful accounts (+8.8% YoY) suggests modest deterioration in customer payment quality; Accumulated depreciation rising faster than asset base growth, indicating aging infrastructure requiring sustained capital investment; Minimal cash position ($555K) typical for utilities but leaves limited buffer for unexpected operational…

Notable risk changes: Balance sheet shows modest growth in utility plant assets ($735.9M vs $711.1M), indicating continued capital investment in infrastructure; Current assets remain minimal with only $555K cash on hand (up from $1K), typical for regulated utilities with stable cash flows; Unbilled revenues increased to $4.5M from $3.8M, suggesting normal seasonal billing patterns for water utility operations.

The model predicts YORW will underperform the S&P 500 by about 0.0% over 30 days. This is model analysis for research, not investment advice.