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ONE Gas, Inc. (OGS) Fundamental Analysis & AI Grade 2026

OGS NYSE Natural Gas Distribution OK CIK: 0001587732
Updated This Month • Analysis: May 6, 2026 • SEC Data: 2026-03-31
Combined AI Grade
A
65% Confidence
AGREEMENT
B
58% Conf
A
72% Conf

📊 OGS Key Takeaways

Revenue: $2.6B
Net Margin: 5.0%
Free Cash Flow: $19.8M
Current Ratio: 0.57x
Debt/Equity: 0.74x
EPS: $2.04
AI Grade: B with 58% confidence
ONE Gas, Inc. (OGS) receives a A fundamental grade with 65% confidence from our AI analysis based on SEC 10-K filings. With revenue of $2.6B, net profit margin of 5.0%, and return on equity (ROE) of 3.6%, ONE Gas, Inc. demonstrates strong fundamentals in the Utilities sector. Below is our complete OGS stock analysis for 2026.

Is ONE Gas, Inc. (OGS) a Good Investment?

Claude

ONE Gas demonstrates strong revenue growth of 42.5% YoY, but this masks significant operational headwinds with net income growth lagging at 18.6% and profitability returns critically weak (ROE 3.6%, ROA 1.5%). The concerning current ratio of 0.57x combined with minimal free cash flow generation (19.8M or 0.8% margin) despite 2.6B in revenue suggests structural margin compression that warrants caution, even as operating cash flow and debt service metrics remain adequate.

ChatGPT

ONE Gas exhibits solid fundamental momentum with double‑digit EPS and net income growth, healthy operating and net margins for a regulated utility, and moderate leverage. Strong operating cash flow supports elevated capex aimed at system expansion and safety, positioning earnings to grow as investments enter rate base. Liquidity is tight and interest coverage is modest, but both remain within typical utility norms.

ONE Gas, Inc. Key Strengths (OGS)

Claude
  • + Operating cash flow of 176.3M provides a solid foundation despite capital intensity of the business
  • + Moderate leverage with 0.74x debt-to-equity ratio and 5.9x interest coverage indicates manageable debt burden
  • + Revenue growth of 42.5% YoY demonstrates significant operational expansion or commodity price environment strength
ChatGPT
  • + Resilient profitability: 17.7% operating margin, 10.2% net margin, EPS +11.8% YoY
  • + Moderate leverage (0.77x D/E) with manageable 3.2x interest coverage
  • + Robust operating cash flow ($579M) underpinning infrastructure and growth capex

OGS Stock Risks: ONE Gas, Inc. Investment Risks

Claude
  • ! Current ratio of 0.57x signals acute short-term liquidity stress with current liabilities exceeding current assets by a dangerous margin
  • ! Extremely low profitability returns (ROE 3.6%, ROA 1.5%) indicate capital inefficiency and returns substantially below cost of capital
  • ! Severe margin compression evident as net income growth (18.6%) trails revenue growth (42.5%) by 24 percentage points, suggesting structural headwinds or commodity-driven revenue without profitability scaling
ChatGPT
  • ! Negative free cash flow and 0.60x current ratio necessitate external financing
  • ! Interest rate sensitivity given modest coverage and $2.64B long-term debt
  • ! Regulatory and weather variability may affect recovery timing and volumes

Key Metrics to Watch

Claude
  • * Current ratio and cash position trajectory - monitor for liquidity deterioration or covenant breaches
  • * Operating margin trend and gross margin stability - assess whether compression is temporary or structural
  • * Free cash flow generation and capital expenditure ratio - evaluate sustainability of dividend and debt service
ChatGPT
  • * Interest coverage ratio trend
  • * Free cash flow trajectory (OCF vs Capex)

ONE Gas, Inc. (OGS) Financial Metrics & Key Ratios

Revenue
$2.6B
Net Income
$128.7M
EPS (Diluted)
$2.04
Free Cash Flow
$19.8M
Total Assets
$8.8B
Cash Position
$11.4M

💡 AI Analyst Insight

The relatively thin 0.8% FCF margin may limit capital allocation flexibility. The current ratio below 1.0x warrants monitoring of short-term liquidity.

OGS Profit Margin, ROE & Profitability Analysis

Gross Margin 26.1%
Operating Margin 7.4%
Net Margin 5.0%
ROE 3.6%
ROA 1.5%
FCF Margin 0.8%

OGS vs Utilities Sector: How ONE Gas, Inc. Compares

How ONE Gas, Inc. compares to Utilities sector averages

Net Margin
OGS 5.0%
vs
Sector Avg 12.0%
OGS Sector
ROE
OGS 3.6%
vs
Sector Avg 10.0%
OGS Sector
Current Ratio
OGS 0.6x
vs
Sector Avg 0.8x
OGS Sector
Debt/Equity
OGS 0.7x
vs
Sector Avg 1.4x
OGS Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is ONE Gas, Inc. Stock Overvalued? OGS Valuation Analysis 2026

Based on fundamental analysis, ONE Gas, Inc. has mixed fundamental signals relative to the Utilities sector in 2026.

Return on Equity
3.6%
Sector avg: 10%
Net Profit Margin
5.0%
Sector avg: 12%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.74x
Sector avg: 1.4x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

ONE Gas, Inc. Balance Sheet: OGS Debt, Cash & Liquidity

Current Ratio
0.57x
Quick Ratio
0.57x
Debt/Equity
0.74x
Debt/Assets
0.0%
Interest Coverage
5.86x
Long-term Debt
$2.6B

OGS Revenue & Earnings Growth: 5-Year Financial Trend

OGS 5-year financial data: Year 2018: Revenue $1.6B, Net Income N/A, EPS N/A. Year 2019: Revenue $1.7B, Net Income N/A, EPS N/A. Year 2020: Revenue $1.7B, Net Income $172.2M, EPS $3.25. Year 2021: Revenue $1.8B, Net Income $186.7M, EPS $3.51. Year 2022: Revenue $2.6B, Net Income $196.4M, EPS $3.68.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: ONE Gas, Inc.'s revenue has grown significantly by 58% over the 5-year period, indicating strong business expansion. The most recent EPS of $4.14 reflects profitable operations.

OGS Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
0.8%
Free cash flow / Revenue

ONE Gas, Inc. Dividends, Buybacks & Capital Allocation

Operating Cash Flow
$176.3M
Cash generated from operations
Capital Expenditures
$156.5M
Investment in assets
Dividends Paid
$42.7M
Returned to shareholders

OGS SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for ONE Gas, Inc. (CIK: 0001587732)

📋 Recent SEC Filings

Date Form Document Action
May 27, 2026 8-K d127276d8k.htm View →
May 26, 2026 8-K ogs-20260526.htm View →
May 26, 2026 4 xslF345X06/ownership.xml View →
May 26, 2026 4 xslF345X06/ownership.xml View →
May 26, 2026 4 xslF345X06/ownership.xml View →

Frequently Asked Questions about OGS

What is the AI rating for OGS?

ONE Gas, Inc. (OGS) has a Combined AI Grade of A from Claude (B) and ChatGPT (A) with 65% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are OGS's key strengths?

Claude: Operating cash flow of 176.3M provides a solid foundation despite capital intensity of the business. Moderate leverage with 0.74x debt-to-equity ratio and 5.9x interest coverage indicates manageable debt burden. ChatGPT: Resilient profitability: 17.7% operating margin, 10.2% net margin, EPS +11.8% YoY. Moderate leverage (0.77x D/E) with manageable 3.2x interest coverage.

What are the risks of investing in OGS?

Claude: Current ratio of 0.57x signals acute short-term liquidity stress with current liabilities exceeding current assets by a dangerous margin. Extremely low profitability returns (ROE 3.6%, ROA 1.5%) indicate capital inefficiency and returns substantially below cost of capital. ChatGPT: Negative free cash flow and 0.60x current ratio necessitate external financing. Interest rate sensitivity given modest coverage and $2.64B long-term debt.

What is OGS's revenue and growth?

ONE Gas, Inc. reported revenue of $2.6B.

Does OGS pay dividends?

ONE Gas, Inc. pays dividends, with $42.7M distributed to shareholders in the trailing twelve months.

Where can I find OGS SEC filings?

Official SEC filings for ONE Gas, Inc. (CIK: 0001587732) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is OGS's EPS?

ONE Gas, Inc. has a diluted EPS of $2.04.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is OGS's fundamental grade?

Based on our AI fundamental analysis in May 2026, ONE Gas, Inc. has a A grade with 65% confidence. The AI analysis suggests favorable fundamentals based on SEC filings. This is not investment advice.

Is OGS stock overvalued or undervalued?

Valuation metrics for OGS: ROE of 3.6% (sector avg: 10%), net margin of 5.0% (sector avg: 12%). Compare these metrics with sector averages to assess valuation.

What is OGS's AI grade for 2026?

Our dual AI analysis gives ONE Gas, Inc. a combined A grade for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is OGS's free cash flow?

ONE Gas, Inc.'s operating cash flow is $176.3M, with capital expenditures of $156.5M. FCF margin is 0.8%.

How does OGS compare to other Utilities stocks?

Vs Utilities sector averages: Net margin 5.0% (avg: 12%), ROE 3.6% (avg: 10%), current ratio 0.57 (avg: 0.8).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: May 6, 2026 | Data as of: 2026-03-31 | Powered by Claude AI