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Spire Inc 2025年度报告

2026-06-25 美股财报 罗鑫涛Robin
报告封面

FORM 11-K FOR ANNUAL REPORTS OF EMPLOYEE STOCK PURCHASE, SAVINGSAND SIMILAR PLANS PURSUANT TO SECTION 15(d) OF THESECURITIES EXCHANGE ACT OF 1934 ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2025 [ ]TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission file number 1-16681 Spire Employee Savings Plan (Full title of the Plan) SPIRE INC.700 Market StreetSt. Louis, MO 63101 (Name of issuer of the securities held pursuant to the Plan and the address of its principal executive office) SPIRE EMPLOYEE SAVINGS PLAN TABLE OF CONTENTSPAGE Report of Independent Registered Public Accounting Firm1 Financial Statements as of and for the Years Ended December 31, 2025 and 2024:Statements of Net Assets Available for Benefits3Statements of Changes in Net Assets Available for Benefits4Notes to Financial Statements5 Supplemental Schedule as of December 31, 2025:Form 5500, Schedule H, Line 4i - Schedule of Assets (Held at End of Year) 10 Signatures11 Exhibit Index12 Report of Independent Registered Public Accounting Firm Plan Administrator, Spire Inc. Retirement PlansCommittee and Plan ParticipantsSpire Employee Savings PlanSt. Louis, Missouri Opinion on the Financial Statements We have audited the accompanying statements of net assets available for benefits of the Spire Employee Savings Plan(Plan) as of December 31, 2025 and 2024, the related statements of changes in net assets available for benefits for theyears then ended, and the related notes (collectively referred to as the “financial statements”). In our opinion, thefinancial statements referred to above present fairly, in all material respects, the net assets available for benefits of thePlan as of December 31, 2025 and 2024, and the changes in net assets available for benefits for the years then endedin conformity with accounting principles generally accepted in the United States of America. Basis of Opinion These financial statements are the responsibility of the Plan’s management. Our responsibility is to express an opinionon these financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States)(“PCAOB”) and are required to be independent with respect to the Plan in accordance with the U.S. federal securitieslaws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan andperform the audits to obtain reasonable assurance about whether the financial statements are free of materialmisstatement, whether due to error or fraud. The Plan is not required to have, nor were we engaged to perform, anaudit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding ofinternal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of thePlan’s internal control over financial reporting. Accordingly, we express no such opinion. Our audits included performing procedures to assess the risks of material misstatement of the financial statements,whether due to error or fraud, and performing procedures that respond to those risks. Such procedures includedexamining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits alsoincluded evaluating the accounting principles used and significant estimates made by management, as well asevaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basisfor our opinion. Plan Administrator, Spire Inc. Retirement PlansCommittee and Plan ParticipantsSpire Employee Savings Plan Report on Supplemental Information The supplemental information in the accompanying Schedule of Assets (Held at End of Year) as of December 31,2025, has been subjected to audit procedures performed in conjunction with the audit of the Plan’s financial statements.The supplemental schedule is the responsibility of the Plan’s management. Our audit procedures included determiningwhether the supplemental schedule reconciles to the financial statements or the underlying accounting and otherrecords, as applicable, and performing procedures to test the completeness and accuracy of the information presentedin the supplemental schedule. In forming our opinion on the supplemental schedule, we evaluated whether thesupplemental schedule, including its form and content, is presented in conformity with the Department of Labor’s Rulesand Regulations for Reporting and Disclosure under theEmployee Retirement Income Security Act of 1974. In ouropinion, the Schedule of Assets (Held at End of Year) is fairly stated, in all material respects, in relation to the basicfinancial statements taken as a whole. We have served as the P