Spire Missouri 10-Q 6 May 22 2022 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2022	May 01, 2022
Entity Information [Line Items]
Entity Registrant Name	Spire Inc
Entity Central Index Key	0001126956
Current Fiscal Year End Date	--09-30
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 Common Stock, Shares Outstanding (in shares)		52,121,977
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Document Type	10-Q
Amendment Flag	false
Entity Shell Company	false
Entity File Number	1-16681
Entity Tax Identification Number	74-2976504
Entity Address, Address Line One	700 Market Street
Entity Address, City or Town	St. Louis
Entity Address, State or Province	MO
Entity Address, Postal Zip Code	63101
City Area Code	314
Local Phone Number	342-0500
Entity Incorporation, State or Country Code	MO
Document Quarterly Report	true
Document Transition Report	false
Spire Missouri Inc
Entity Information [Line Items]
Entity Registrant Name	Spire Missouri Inc
Entity Central Index Key	0000057183
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding (in shares)		24,929
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Document Type	10-Q
Amendment Flag	false
Entity Shell Company	false
Entity File Number	1-1822
Entity Tax Identification Number	43-0368139
Entity Address, Address Line One	700 Market Street
Entity Address, City or Town	St. Louis
Entity Address, State or Province	MO
Entity Address, Postal Zip Code	63101
City Area Code	314
Local Phone Number	342-0500
Entity Incorporation, State or Country Code	MO
Spire Alabama Inc
Entity Information [Line Items]
Entity Registrant Name	Spire Alabama Inc
Entity Central Index Key	0000003146
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding (in shares)		1,972,052
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Document Type	10-Q
Amendment Flag	false
Entity Shell Company	false
Entity File Number	2-38960
Entity Tax Identification Number	63-0022000
Entity Address, Address Line One	605 Richard Arrington Blvd N
Entity Address, City or Town	Birmingham
Entity Address, State or Province	AL
Entity Address, Postal Zip Code	35203
City Area Code	205
Local Phone Number	326-8100
Entity Incorporation, State or Country Code	AL
Common Stock $1.00 par value
Entity Information [Line Items]
Trading Symbol	SR
Title of each class	Common Stock $1.00 par value
Name of each exchange on which registered	NYSE
Depositary Shares, each representing a 1/1,000th interest in a share of 5.90% Series A Cumulative Redeemable Perpetual Preferred Stock, par value $25.00 per share
Entity Information [Line Items]
Trading Symbol	SR.PRA
Title of each class	Depositary Shares
Name of each exchange on which registered	NYSE

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Operating Revenues	$ 880.9	$ 1,104.9	$ 1,436.3	$ 1,617.5
Operating Expenses:
Natural gas	392	619.1	641.2	800.3
Operation and maintenance	113.2	119	229.6	230.6
Depreciation and amortization	58.9	51.5	115.8	102.3
Taxes, other than income taxes	71.6	57.9	109.2	94
Total Operating Expenses	635.7	847.5	1,095.8	1,227.2
Operating Income	245.2	257.4	340.5	390.3
Interest Expense, Net	27.5	25.8	56.1	51.5
Other (Expense) Income, Net	(3.4)	1.8	4	6.1
Income Before Income Taxes	214.3	233.4	288.4	344.9
Income Tax Expense	40.7	46	59.1	68.6
Net Income	173.6	187.4	229.3	276.3
Provision for preferred dividends	3.7	3.7	7.4	7.4
Income allocated to participating securities	0.2	0.3	0.3	0.4
Net Income Available to Common Shareholders	$ 169.7	$ 183.4	$ 221.6	$ 268.5
Weighted Average Number of Common Shares Outstanding:
Basic	51.8	51.6	51.7	51.6
Diluted	51.9	51.7	51.8	51.7
Basic Earnings Per Common Share	$ 3.27	$ 3.56	$ 4.28	$ 5.21
Diluted Earnings Per Common Share	$ 3.27	$ 3.55	$ 4.28	$ 5.20
Spire Alabama
Operating Revenues	$ 204.1	$ 222.6	$ 330.7	$ 336.2
Operating Expenses:
Natural gas	52.1	69.8	97.6	104.9
Operation and maintenance	32.9	33.7	67.4	66.5
Depreciation and amortization	16.7	15.2	33.2	30.2
Taxes, other than income taxes	14.5	14.7	23.5	22.9
Total Operating Expenses	116.2	133.4	221.7	224.5
Operating Income	87.9	89.2	109	111.7
Interest Expense, Net	4.7	5.3	9.8	10
Other (Expense) Income, Net	0.1	0.7	0.5	1.4
Income Before Income Taxes	83.3	84.6	99.7	103.1
Income Tax Expense	20.9	21.3	25.1	26.1
Net Income	$ 62.4	$ 63.3	$ 74.6	$ 77

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Net Income	$ 173.6	$ 187.4	$ 229.3	$ 276.3
Cash flow hedging derivative instruments:
Net hedging gain arising during the period	18.7	43.5	13.9	60.7
Amounts reclassified into net income	(0.4)	(0.4)	(0.7)	(0.7)
Net gain on cash flow hedging derivative instruments	18.3	43.1	13.2	60
Net gain on defined benefit pension and other postretirement plans	0.1	0.2	0.2	0.2
Net unrealized loss on available for sale securities	(0.1)	(0.1)	(0.2)	(0.1)
Other Comprehensive Income, Before Tax	18.3	43.2	13.2	60.1
Other Comprehensive Income, Net of Tax	14	33.4	10.1	46.5
Comprehensive Income	187.6	220.8	239.4	322.8
Income Tax Expense Related to Items of Other Comprehensive Income	4.3	9.8	3.1	13.6
Other Comprehensive Income, Net of Tax	14	33.4	10.1	46.5
Comprehensive Income	187.6	220.8	239.4	322.8
Operating Revenues	880.9	1,104.9	1,436.3	1,617.5
Operating Expenses:
Natural gas	392	619.1	641.2	800.3
Operation and maintenance	113.2	119	229.6	230.6
Depreciation and amortization	58.9	51.5	115.8	102.3
Taxes, other than income taxes	71.6	57.9	109.2	94
Total Operating Expenses	635.7	847.5	1,095.8	1,227.2
Operating Income	245.2	257.4	340.5	390.3
Interest Expense, Net	27.5	25.8	56.1	51.5
Other (Expense) Income, Net	(3.4)	1.8	4	6.1
Income Before Income Taxes	214.3	233.4	288.4	344.9
Income Tax Expense	40.7	46	59.1	68.6
Net Income	173.6	187.4	229.3	276.3
Spire Missouri
Net Income	98.2	93.1	143.5	149.7
Cash flow hedging derivative instruments:
Other Comprehensive Income, Net of Tax	0.1	0.1	0.2	0.2
Comprehensive Income	98.3	93.2	143.7	149.9
Other Comprehensive Income, Net of Tax	0.1	0.1	0.2	0.2
Comprehensive Income	98.3	93.2	143.7	149.9
Operating Revenues	571.2	790.9	919.1	1,146.4
Operating Expenses:
Natural gas	287.8	537.4	444.1	699
Operation and maintenance	64.3	62.8	130.6	125.7
Depreciation and amortization	35.9	31	70.1	61.4
Taxes, other than income taxes	53	38.9	78.7	64
Total Operating Expenses	441	670.1	723.5	950.1
Operating Income	130.2	120.8	195.6	196.3
Interest Expense, Net	14.2	11.7	28.7	23.4
Other (Expense) Income, Net	(2.4)	0.8	3.5	3.5
Income Before Income Taxes	113.6	109.9	170.4	176.4
Income Tax Expense	15.4	16.8	26.9	26.7
Net Income	$ 98.2	$ 93.1	$ 143.5	$ 149.7

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021
ASSETS
Utility Plant	$ 7,443.7	$ 7,225	$ 6,974.3
Less: Accumulated depreciation and amortization	2,241.9	2,169.3	2,145.1
Net Utility Plant	5,201.8	5,055.7	4,829.2
Non-utility Property (net of accumulated depreciation and amortization of $41.3, $32.1 and $25.4 at March 31, 2022, September 30, 2021, and March 31, 2021, respectively)	475.8	471.1	457
Other Investments	89	83.1	76.4
Total Other Property and Investments	564.8	554.2	533.4
Current Assets:
Cash and cash equivalents	8.3	4.3	104
Accounts receivable:
Utility	389.2	338.4	447.7
Other	245.4	288.2	182.3
Allowance for credit losses	(35.1)	(30.3)	(34.4)
Delayed customer billings	54.7	9.2	20.7
Inventories:
Natural gas	125	267.7	143
Propane gas	8.6	8.7	8.7
Materials and supplies	34.7	28.6	28.3
Regulatory assets	164	306.5	60.4
Prepayments	26.6	29	29.4
Other	67.9	66.2	49.9
Regulatory assets	164	306.5	60.4
Prepayments	26.6	29	29.4
Other	67.9	66.2	49.9
Total Current Assets	1,089.3	1,316.5	1,040
Deferred Charges and Other Assets:
Goodwill	1,171.6	1,171.6	1,171.6
Regulatory assets	1,106.8	993.5	1,133.6
Other	267	264.9	229
Total Deferred Charges and Other Assets	2,545.4	2,430	2,534.2
Total Assets	9,401.3	9,356.4	8,936.8
Capitalization:
Preferred stock ($25.00 par value per share; 10.0 million depositary shares authorized, issued and outstanding at March 31, 2022, September 30, 2021, and March 31, 2021)	242	242	242
Common stock (par value $1.00 per share; 70.0 million shares authorized; 52.1 million shares issued and outstanding at March 31, 2022, 51.7 million shares issued and outstanding at September 30, 2021 and March 31, 2021, respectively)	52.1	51.7	51.7
Paid-in capital and common stock	1,541.1	1,517.9	1,512.2
Retained earnings	992.3	843	920.1
Accumulated other comprehensive income	13.7	3.6	5.3
Total Shareholders' Equity	2,841.2	2,658.2	2,731.3
Temporary equity	11.8	9.8	8.2
Long-term debt (less current portion)	3,207.3	2,939.1	2,692.5
Total Capitalization	6,060.3	5,607.1	5,432
Current Liabilities:
Current portion of long-term debt	31.2	55.8	110.8
Notes payable	607.1	672	653.5
Accounts payable	367.5	409.9	352.1
Advance customer billings	6.3	32.1	11.4
Wages and compensation accrued	39.3	59.5	43.5
Customer deposits	29.4	28.9	29.9
Taxes accrued	67.4	78.8	60
Regulatory liabilities	3.2	34.6	56.3
Other	244.4	236.7	190
Total Current Liabilities	1,395.8	1,608.3	1,507.5
Deferred Credits and Other Liabilities:
Deferred income taxes	666.5	612.3	602.8
Pension and postretirement benefit costs	199.2	235.9	274.4
Asset retirement obligations	530.1	519.6	551
Regulatory liabilities	400.4	620.9	423.5
Other	149	152.3	145.6
Total Deferred Credits and Other Liabilities	1,945.2	2,141	1,997.3
Commitments and Contingencies (Note 10)
Total Capitalization and Liabilities	9,401.3	9,356.4	8,936.8
Spire Missouri
ASSETS
Utility Plant	4,416.9	4,266.6	4,089.1
Less: Accumulated depreciation and amortization	949.2	905.1	869.9
Net Utility Plant	3,467.7	3,361.5	3,219.2
Other Investments	66.9	60.2	59.4
Accounts receivable:
Utility	288.6	279	363.9
Associated companies	3.6	4.7	2.8
Other	35.3	57.5	22.2
Allowance for credit losses	(27)	(22.6)	(26.6)
Delayed customer billings	53.5	2.4	18.4
Inventories:
Natural gas	80.9	176.7	115.6
Propane gas	8.6	8.7	8.7
Materials and supplies	18.6	15	15.8
Regulatory assets	112.7	276.3	37.5
Prepayments	16	19.7	18.9
Other	0	0.1	0
Regulatory assets	112.7	276.3	37.5
Prepayments	16	19.7	18.9
Other	0	0.1	0
Total Current Assets	590.8	817.5	577.2
Deferred Charges and Other Assets:
Goodwill	210.2	210.2	210.2
Regulatory assets	572.7	483.1	604.3
Other	126.4	125.6	99
Total Deferred Charges and Other Assets	909.3	818.9	913.5
Total Assets	5,034.7	5,058.1	4,769.3
Capitalization:
Paid-in capital and common stock	788.4	765.1	765.1
Retained earnings	960.5	817	822.6
Accumulated other comprehensive income	(4)	(4.2)	(2.7)
Total Shareholders' Equity	1,744.9	1,577.9	1,585
Long-term debt (less current portion)	1,637.1	1,338.4	1,092.4
Total Capitalization	3,382	2,916.3	2,677.4
Current Liabilities:
Notes payable	0	250	250
Notes payable – associated companies	277.2	240.9	369.4
Accounts payable	96.9	89.7	87.5
Notes receivable – associated companies	6.9	10.2	7.7
Advance customer billings	0	19.7	2.1
Wages and compensation accrued	27.1	40.3	28
Customer deposits	7.7	8	8.2
Taxes accrued	37.4	41.2	29.4
Regulatory liabilities	0	17.1	37.6
Other	49.4	47.4	43.4
Total Current Liabilities	502.6	764.5	863.3
Deferred Credits and Other Liabilities:
Deferred income taxes	498.9	480	470.9
Pension and postretirement benefit costs	132.9	159.5	193.7
Asset retirement obligations	146.3	143.4	156.5
Regulatory liabilities	313.7	538.8	353.5
Other	58.3	55.6	54
Total Deferred Credits and Other Liabilities	1,150.1	1,377.3	1,228.6
Commitments and Contingencies (Note 10)
Total Capitalization and Liabilities	5,034.7	5,058.1	4,769.3
Spire Alabama
ASSETS
Utility Plant	2,643.9	2,586.5	2,523.4
Less: Accumulated depreciation and amortization	1,154	1,124.8	1,136.5
Net Utility Plant	1,489.9	1,461.7	1,386.9
Current Assets:
Cash and cash equivalents	0.2	0	18.2
Accounts receivable:
Utility	86	49.8	66.4
Associated companies	0.7	0.6	0.5
Other	5.6	6.4	5.7
Allowance for credit losses	(7.1)	(6.6)	(6.5)
Delayed customer billings	1.2	6.7	2.3
Notes receivable – associated companies	0	0	20
Inventories:
Natural gas	32	35.5	14.8
Materials and supplies	13.1	10.8	10
Regulatory assets	41	18.8	11.8
Prepayments	3.6	5.4	4.7
Other	0	0	0.1
Regulatory assets	41	18.8	11.8
Prepayments	3.6	5.4	4.7
Other	0	0	0.1
Total Current Assets	176.3	127.4	148
Deferred Charges and Other Assets:
Regulatory assets	506.7	483.3	501.2
Deferred income taxes	9.1	34.2	33.2
Other	63.6	63.9	53.5
Total Deferred Charges and Other Assets	579.4	581.4	587.9
Total Assets	2,245.6	2,170.5	2,122.8
Capitalization:
Paid-in capital and common stock	322.9	328.9	328.9
Retained earnings	611.2	552.6	566.8
Total Shareholders' Equity	934.1	881.5	895.7
Long-term debt (less current portion)	571.4	571.2	571.1
Total Capitalization	1,505.5	1,452.7	1,466.8
Current Liabilities:
Current portion of long-term debt	0	50	50
Notes payable – associated companies	156.6	49	0
Accounts payable	50.8	52.3	37.4
Notes receivable – associated companies	6.2	6	8
Advance customer billings	5.2	11.2	5.4
Wages and compensation accrued	5.6	9.3	6.4
Customer deposits	19	18.4	19
Taxes accrued	24.3	30.4	25.1
Regulatory liabilities	0	13.4	14.2
Other	12.3	17.3	14.8
Total Current Liabilities	280	257.3	180.3
Deferred Credits and Other Liabilities:
Pension and postretirement benefit costs	59.1	66.7	68.2
Asset retirement obligations	370	362.8	381.7
Regulatory liabilities	24.7	23.4	18
Other	6.3	7.6	7.8
Total Deferred Credits and Other Liabilities	460.1	460.5	475.7
Commitments and Contingencies (Note 10)
Total Capitalization and Liabilities	$ 2,245.6	$ 2,170.5	$ 2,122.8

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Mar. 31, 2021
ASSETS
Non-utility property, accumulated depreciation and amortization	$ 41.3		$ 32.1	$ 25.4
Capitalization:
Common stock, par value (in dollars per share)	$ 1		$ 1	$ 1
Common stock, authorized (in shares)	70,000,000		70,000,000	70,000,000
Common stock, issued (in shares)	52,100,000		51,700,000	51,700,000
Common stock, outstanding (in shares)	52,100,000		51,700,000	51,700,000
Spire Missouri
Capitalization:
Common stock, par value (in dollars per share)	$ 1	$ 1	$ 1
Common stock, authorized (in shares)	50,000,000	50,000,000	50,000,000
Common stock, issued (in shares)	24,929	24,577	24,577
Common stock, outstanding (in shares)	24,929	24,577	24,577
Spire Alabama
Capitalization:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, authorized (in shares)	3,000,000	3,000,000	3,000,000
Common stock, issued (in shares)	2,000,000	2,000,000	2,000,000
Common stock, outstanding (in shares)	2,000,000	2,000,000	2,000,000
Depositary Shares
Capitalization:
Preferred stock, par value (in dollars per share)	$ 25		$ 25	$ 25
Preferred stock, depositary shares authorized (in shares)	10,000,000		10,000,000	10,000,000
Preferred stock, depositary shares outstanding (in shares)	10,000,000		10,000,000	10,000,000
Preferred stock, depositary shares issued (in shares)	10,000,000		10,000,000	10,000,000

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Millions	Total	Spire Missouri	Spire Alabama	Common Stock	Common StockSpire Missouri	Common StockSpire Alabama	Preferred Stock	Paid-in Capital	Paid-in CapitalSpire Missouri	Paid-in CapitalSpire Alabama	Retained Earnings	Retained EarningsSpire Missouri	Retained EarningsSpire Alabama	AOCI	[1]	AOCISpire Missouri	[1]
BALANCE at Sep. 30, 2020	$ 2,522.3	$ 1,435.1	$ 851.7	$ 51.6	$ 0.1		$ 242	$ 1,549.2	$ 765	$ 350.9	$ 720.7	$ 672.9	$ 500.8	$ (41.2)		$ (2.9)
BALANCE (in shares) at Sep. 30, 2020				51,611,789	24,577	1,972,052
Stockholders' Equity Rollforward
Net Income	276.3	149.7	77								276.3	149.7	77
Dividend reinvestment plan	0.7							0.7
Dividend reinvestment plan (in shares)				12,545
Stock-based compensation costs	3.4							3.4
Stock issued under stock-based compensation plans				$ 0.1				(0.1)
Stock issued under stock-based compensation plans (in shares)				64,410
Employees’ tax withholding for stock-based compensation	(0.9)							(0.9)
Employee's tax withholding for stock-based compensation (in shares)				(14,488)
Equity units issued	(40.1)							(40.1)
Temporary equity adjustment to redemption value	(2.1)										(2.1)
Return of capital to Spire			(22)							(22)
Dividends declared on common stock	(67.4)		(11)								(67.4)		(11)
Dividends declared on preferred stock	(7.4)										(7.4)
Other comprehensive income, net of tax	46.5	0.2												46.5		0.2
BALANCE at Mar. 31, 2021	2,731.3	1,585	895.7	$ 51.7	$ 0.1		242	1,512.2	765	328.9	920.1	822.6	566.8	5.3		(2.7)
BALANCE (in shares) at Mar. 31, 2021				51,674,256	24,577	1,972,052
BALANCE at Dec. 31, 2020	2,586.8	1,491.8	848.9	$ 51.7	$ 0.1		242	1,550	765	339.9	771.2	729.5	509	(28.1)		(2.8)
BALANCE (in shares) at Dec. 31, 2020				51,659,473	24,577	1,972,052
Stockholders' Equity Rollforward
Net Income	187.4	93.1	63.3								187.4	93.1	63.3
Dividend reinvestment plan	0.3							0.3
Dividend reinvestment plan (in shares)				5,847
Stock-based compensation costs	2							2
Stock issued under stock-based compensation plans (in shares)				9,249
Employee's tax withholding for stock-based compensation (in shares)				(313)
Equity units issued	(40.1)							(40.1)
Temporary equity adjustment to redemption value	(1.2)										(1.2)
Return of capital to Spire			(11)							(11)
Dividends declared on common stock	(33.6)		(5.5)								(33.6)		(5.5)
Dividends declared on preferred stock	(3.7)										(3.7)
Other comprehensive income, net of tax	33.4	0.1												33.4		0.1
BALANCE at Mar. 31, 2021	2,731.3	1,585	895.7	$ 51.7	$ 0.1		242	1,512.2	765	328.9	920.1	822.6	566.8	5.3		(2.7)
BALANCE (in shares) at Mar. 31, 2021				51,674,256	24,577	1,972,052
BALANCE at Sep. 30, 2021	2,658.2	1,577.9	881.5	$ 51.7	$ 0.1		242	1,517.9	765	328.9	843	817	552.6	3.6		(4.2)
BALANCE (in shares) at Sep. 30, 2021				51,684,883	24,577	1,972,052
Stockholders' Equity Rollforward
Net Income	229.3	143.5	74.6								229.3	143.5	74.6
Common stock issued	23.1	23.3		$ 0.3				22.8	23.3
Common stock issued (in shares)				354,000	352
Dividend reinvestment plan	0.8							0.8
Dividend reinvestment plan (in shares)				13,269
Stock-based compensation costs	1.4							1.4
Stock issued under stock-based compensation plans				$ 0.1				(0.1)
Stock issued under stock-based compensation plans (in shares)				91,428
Employees’ tax withholding for stock-based compensation	(1.7)							(1.7)
Employee's tax withholding for stock-based compensation (in shares)				(26,913)
Temporary equity adjustment to redemption value	(1.2)										(1.2)
Return of capital to Spire			(6)							(6)
Dividends declared on common stock	(71.4)		(16)								(71.4)		(16)
Dividends declared on preferred stock	(7.4)										(7.4)
Other comprehensive income, net of tax	10.1	0.2												10.1		0.2
BALANCE at Mar. 31, 2022	2,841.2	1,744.9	934.1	$ 52.1	$ 0.1		242	1,541.1	788.3	322.9	992.3	960.5	611.2	13.7		(4)
BALANCE (in shares) at Mar. 31, 2022				52,116,667	24,929	1,972,052
BALANCE at Dec. 31, 2021	2,669.8	1,623.3	879.7	$ 51.7	$ 0.1		242	1,516.9	765	322.9	859.5	862.3	556.8	(0.3)		(4.1)
BALANCE (in shares) at Dec. 31, 2021				51,742,481	24,577	1,972,052
Stockholders' Equity Rollforward
Net Income	173.6	98.2	62.4								173.6	98.2	62.4
Common stock issued	23.1	23.3		$ 0.3				22.8	23.3
Common stock issued (in shares)				354,000	352
Dividend reinvestment plan	0.4							0.4
Dividend reinvestment plan (in shares)				7,036
Stock-based compensation costs	1.1							1.1
Stock issued under stock-based compensation plans				$ 0.1				(0.1)
Stock issued under stock-based compensation plans (in shares)				13,452
Employee's tax withholding for stock-based compensation (in shares)				(302)
Temporary equity adjustment to redemption value	(1.3)										(1.3)
Dividends declared on common stock	(35.8)		(8)								(35.8)		(8)
Dividends declared on preferred stock	(3.7)										(3.7)
Other comprehensive income, net of tax	14	0.1												14		0.1
BALANCE at Mar. 31, 2022	$ 2,841.2	$ 1,744.9	$ 934.1	$ 52.1	$ 0.1		$ 242	$ 1,541.1	$ 788.3	$ 322.9	$ 992.3	$ 960.5	$ 611.2	$ 13.7		$ (4)
BALANCE (in shares) at Mar. 31, 2022				52,116,667	24,929	1,972,052
[1]	Accumulated other comprehensive income (loss)

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Statement Of Stockholders Equity [Abstract]
Dividends declared on common stock (in dollars per share)	$ 0.685	$ 0.65	$ 1.37	$ 1.30
Dividends declared on preferred stock (in dollars per depositary share)	$ 36,875	$ 0.36875	$ 0.7375	$ 0.7375

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Operating Activities:
Net Income	$ 229.3	$ 276.3
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation and amortization	115.8	102.3
Deferred income taxes and investment tax credits	59.1	68.5
Changes in assets and liabilities:
Accounts receivable	(3.4)	(342.3)
Inventories	136.9	14
Regulatory assets and liabilities	(230.5)	(6.7)
Accounts payable	(21.1)	141.3
Delayed/advance customer billings, net	(71.4)	(44.6)
Taxes accrued	(11.2)	(11.1)
Other assets and liabilities	(51.4)	(44.3)
Other	3	5.8
Accounts receivable	3.4	342.3
Inventories	(136.9)	(14)
Regulatory assets and liabilities	230.5	6.7
Delayed/advance customer billings, net	71.4	44.6
Other assets and liabilities	51.4	44.3
Net cash provided by operating activities	155.1	159.2
Investing Activities:
Capital expenditures	(275.9)	(303.5)
Other	2.7	(0.8)
Net cash used in investing activities	(273.2)	(304.3)
Capital expenditures	275.9	303.5
Other	(2.7)	0.8
Financing Activities:
Issuance of long-term debt	300	325
Repayment of long-term debt	(55.8)	(5.4)
(Repayment) issuance of short-term debt, net	(64.9)	5.5
Issuance of common stock	24	0.7
Dividends paid on common stock	(70.1)	(65.9)
Dividends paid on preferred stock	(7.4)	(7.4)
Other	(3.8)	(7.5)
Net cash provided by financing activities	122	245
Net Increase in Cash, Cash Equivalents, and Restricted Cash	3.9	99.9
Cash, Cash Equivalents, and Restricted Cash at Beginning of Period	11.3	4.1
Cash, Cash Equivalents, and Restricted Cash at End of Period	15.2	104
Supplemental disclosure of cash paid for:
Interest, net of amounts capitalized	(56.5)	(48.5)
Income taxes	(0.2)	(1.1)
Spire Missouri
Operating Activities:
Net Income	143.5	149.7
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation and amortization	70.1	61.4
Deferred income taxes and investment tax credits	26.9	26.7
Changes in assets and liabilities:
Accounts receivable	18.2	(251.1)
Inventories	92.4	(18.7)
Regulatory assets and liabilities	(181.3)	(28.7)
Accounts payable	12.9	32.3
Delayed/advance customer billings, net	(70.8)	(46.5)
Taxes accrued	(3.8)	(9.7)
Other assets and liabilities	(41.7)	(50.3)
Other	0.7	0.3
Accounts receivable	(18.2)	251.1
Inventories	(92.4)	18.7
Regulatory assets and liabilities	181.3	28.7
Delayed/advance customer billings, net	70.8	46.5
Other assets and liabilities	41.7	50.3
Net cash provided by operating activities	67.1	(134.6)
Investing Activities:
Capital expenditures	(176)	(184.1)
Other	1.4	0.5
Net cash used in investing activities	(174.6)	(183.6)
Capital expenditures	176	184.1
Other	(1.4)	(0.5)
Financing Activities:
Issuance of long-term debt	300	0
(Repayment) issuance of short-term debt, net	(250)	250
Issuance of common stock	23.3	0
Borrowings from (repayments to) Spire, net	36.2	68.2
Other	(2)	0
Net cash provided by financing activities	107.5	318.2
Net Increase in Cash, Cash Equivalents, and Restricted Cash	0	0
Cash, Cash Equivalents, and Restricted Cash at Beginning of Period	0	0
Cash, Cash Equivalents, and Restricted Cash at End of Period	0	0
Supplemental disclosure of cash paid for:
Interest, net of amounts capitalized	(28.3)	(22.9)
Income taxes	0	0
Spire Alabama
Operating Activities:
Net Income	74.6	77
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation and amortization	33.2	30.2
Deferred income taxes and investment tax credits	25.1	26.1
Changes in assets and liabilities:
Accounts receivable	(34.9)	(33.7)
Inventories	1.3	6.2
Regulatory assets and liabilities	(50.7)	14.6
Accounts payable	7.4	9.9
Delayed/advance customer billings, net	(0.6)	(0.9)
Taxes accrued	(6.1)	(2.9)
Other assets and liabilities	(14.2)	(4.6)
Other	(0.1)	0.1
Accounts receivable	34.9	33.7
Inventories	(1.3)	(6.2)
Regulatory assets and liabilities	50.7	(14.6)
Delayed/advance customer billings, net	0.6	0.9
Other assets and liabilities	14.2	4.6
Net cash provided by operating activities	35	122
Investing Activities:
Capital expenditures	(71)	(78.9)
Lending to Spire, net of repayments	0	20
Other	0.6	0.3
Net cash used in investing activities	(70.4)	(98.6)
Capital expenditures	71	78.9
Other	(0.6)	(0.3)
Lending to Spire, net of repayments	0	(20)
Financing Activities:
Issuance of long-term debt	0	150
Repayment of long-term debt	(50)	0
Return of capital to Spire	(6)	(22)
Borrowings from (repayments to) Spire, net	107.6	(121.3)
Dividends paid on common stock	(16)	(11)
Other	0	(0.9)
Net cash provided by financing activities	35.6	(5.2)
Net Increase in Cash, Cash Equivalents, and Restricted Cash	0.2	18.2
Cash, Cash Equivalents, and Restricted Cash at Beginning of Period	0	0
Cash, Cash Equivalents, and Restricted Cash at End of Period	0.2	18.2
Supplemental disclosure of cash paid for:
Interest, net of amounts capitalized	(10.1)	(8.4)
Income taxes	$ 0	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION – These notes are an integral part of the accompanying unaudited financial statements of Spire Inc. (“Spire” or the “Company”) presented on a consolidated basis, Spire Missouri Inc. (“Spire Missouri”) and Spire Alabama Inc. (“Spire Alabama”). Spire Missouri, Spire Alabama and Spire EnergySouth Inc. (“Spire EnergySouth”) are wholly owned subsidiaries of Spire. Spire Missouri, Spire Alabama and the subsidiaries of Spire EnergySouth (Spire Gulf Inc. and Spire Mississippi Inc.) are collectively referred to as the “Utilities.” The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial information with the instructions to Form 10-Q and Rule 10-01 of Regulation S‑X. Accordingly, they do not include all the disclosures required for complete financial statements. In the opinion of management, the accompanying unaudited financial statements include all adjustments necessary for the fair presentation of the results of operations for the periods presented. This Form 10-Q should be read in conjunction with the Notes to Financial Statements contained in Spire, Spire Missouri and Spire Alabama’s combined Annual Report on Form 10-K for the fiscal year ended September 30, 2021. The consolidated financial position, results of operations, and cash flows of Spire include the accounts of the Company and all its subsidiaries. Transactions and balances between consolidated entities have been eliminated from the consolidated financial statements of Spire. In compliance with GAAP, transactions between Spire Missouri and Spire Alabama and their affiliates, as well as intercompany balances on their balance sheets, have not been eliminated from their separate financial statements. NATURE OF OPERATIONS – Spire has two reportable segments: Gas Utility and Gas Marketing. The Gas Utility segment consists of the regulated natural gas distribution operations of the Company and is the core business segment of Spire in terms of revenue and earnings. The Gas Utility segment is comprised of the operations of: Spire Missouri, serving St. Louis, Kansas City, and other areas in Missouri; Spire Alabama, serving central and northern Alabama; and the subsidiaries of Spire EnergySouth, serving the Mobile, Alabama area and south-central Mississippi. The Gas Marketing segment includes Spire’s largest gas-related business, Spire Marketing Inc. (“Spire Marketing”), which provides non-regulated natural gas services throughout the United States (U.S.). The activities of the Company’s other subsidiaries are reported as Other and are described in Note 9 , Information by Operating Segment. Spire Missouri and Spire Alabama each have a single reportable segment. Nearly all the Company’s earnings are derived from its Gas Utility segment. Due to the seasonal nature of the Utilities’ business and the Spire Missouri rate design, earnings are typically concentrated during the heating season of November through April each fiscal year. As a result, the interim statements of income for Spire, Spire Missouri and Spire Alabama are not necessarily indicative of annual results or representative of succeeding quarters of the fiscal year. REGULATED OPERATIONS – The Utilities account for their regulated operations in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 980, Regulated Operations . This topic sets forth the application of GAAP for those companies whose rates are established by or are subject to approval by an independent third-party regulator. The provisions of this accounting guidance require, among other things, that financial statements of a regulated enterprise reflect the actions of regulators, where appropriate. These actions may result in the recognition of revenues and expenses in time periods that are different than non-regulated enterprises. When this occurs, costs are deferred as assets in the balance sheet (regulatory assets) and recorded as expenses when those amounts are reflected in rates. In addition, regulators can impose liabilities upon a regulated company for amounts previously collected from customers and for recovery of costs that are expected to be incurred in the future (regulatory liabilities). Management believes that the current regulatory environment supports the continued use of these regulatory accounting principles and that all regulatory assets and regulatory liabilities are recoverable or refundable through the regulatory process. As authorized by the Missouri Public Service Commission (MoPSC), the Mississippi Public Service Commission (MSPSC) and the Alabama Public Service Commission (APSC), the Purchased Gas Adjustment (PGA) clauses and Gas Supply Adjustment (GSA) riders allow the Utilities to pass through to customers the cost of purchased gas supplies. Regulatory assets and liabilities related to the PGA clauses and the GSA riders are both labeled Unamortized Purchased Gas Adjustments herein. See additional information about regulatory assets and liabilities in Note 4 , Regulatory Matters. DERIVATIVES – In the course of their business, certain subsidiaries of Spire enter into commitments associated with the purchase or sale of natural gas. Certain of their derivative natural gas contracts are designated as normal purchases or normal sales and, as such, are excluded from the scope of FASB ASC Topic 815, Derivatives and Hedging . Those contracts are accounted for as executory contracts and recorded on an accrual basis. Revenues and expenses from such contracts are recorded gross. Contracts not designated as normal purchases or normal sales are recorded as derivatives with changes in fair value recognized in earnings in the periods prior to physical delivery. Certain of Spire Marketing’s wholesale purchase and sale transactions are classified as trading activities for financial reporting purposes, with income and expenses presented on a net basis in natural gas expenses in the Condensed Consolidated Statements of Income. TRANSACTIONS WITH AFFILIATES – Transactions between affiliates of the Company have been eliminated from the consolidated financial statements of Spire. As reflected in their separate financial statements, Spire Missouri and Spire Alabama borrowed funds from the Company and incurred related interest and in 2021, Spire Alabama lent excess funds to the Company and earned related interest. Spire Missouri and Spire Alabama also participated in normal intercompany shared services transactions. Spire Missouri’s and Spire Alabama’s other transactions with affiliates are presented below: Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire Missouri Purchases of natural gas from Spire Marketing Inc. $ 17.9 $ 57.6 $ 36.1 $ 68.3 Transportation services received from Spire STL Pipeline LLC 7.8 7.9 15.9 16.0 Sales of natural gas to Spire Marketing Inc. — — — 1.1 Transportation services received from Spire NGL Inc. — 0.2 — 0.5 Spire Alabama Purchases of natural gas from Spire Marketing Inc. $ — $ 5.8 $ — $ 10.6 Sales of natural gas to Spire Marketing Inc. — 0.1 — 0.1 RESTRICTED CASH – In Spire’s statement of cash flows for the period ended March 31, 2022, total Cash, Cash Equivalents, and Restricted Cash included $6.9 and $7.0 of restricted cash reported in “Other Investments” on the Company’s balance sheet as of March 31, 2022 and September 30, 2021, respectively (in addition to amounts shown as “Cash and cash equivalents”). This restricted cash has been segregated and invested in debt securities in a trust account based on collateral requirements for reinsurance at Spire’s risk management company. ACCRUED CAPITAL EXPENDITURES – Accrued capital expenditures, shown in the following table, are excluded from capital expenditures in the statements of cash flows until paid. March 31, September 30, March 31, 2022 2021 2021 Spire $ 38.8 $ 59.5 $ 36.1 Spire Missouri 28.7 37.1 21.8 Spire Alabama 5.0 13.6 4.7 ACCOUNTS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES – Trade accounts receivable are recorded at the amounts due from customers, including unbilled amounts. Accounts receivable are written off when they are deemed to be uncollectible. An allowance for expected credit losses is estimated and updated based on relevant data and trends such as accounts receivable aging, historical write-off experience, current write-off trends, economic conditions, and the impact of weather and availability of customer payment assistance on collection trends. For the Utilities, net write-offs as a percentage of revenue has historically been the best predictor of base net write-off experience over time. Management judgment is applied in the development of the allowance due to the complexity of variables and subjective nature of certain relevant factors. For March 31, 2021, the estimates for expected credit losses were increased as a result of considerations related to the outbreak of the novel coronavirus (COVID-19), including trends from previous economic downturns, the effects of moratoriums on gas service cutoffs, and the effects of slower-than-normal disconnection activity in general, offset by the amount subject to specific recovery under Missouri’s deferral order (see Note 4 , Regulatory Matters). The accounts receivable of Spire’s non-utility businesses are evaluated separately from those of the Utilities. The allowance for credit losses for those other businesses is based on a continuous evaluation of the individual counterparty risk and is not significant for the periods presented. Activity in the allowance for credit losses is shown in the following table. Spire Spire Missouri Spire Alabama Three Months Ended March 31, 2022 2021 2022 2021 2022 2021 Allowance at beginning of period $ 31.4 $ 28.9 $ 23.8 $ 21.4 $ 6.7 $ 6.2 Provision for expected credit losses 5.2 6.6 4.7 5.7 0.5 0.6 Write-offs, net of recoveries (1.5 ) (1.1 ) (1.5 ) (0.5 ) (0.1 ) (0.3 ) Allowance at end of period $ 35.1 $ 34.4 $ 27.0 $ 26.6 $ 7.1 $ 6.5 Six Months Ended March 31, 2022 2021 2022 2021 2022 2021 Allowance at beginning of period $ 30.3 $ 24.9 $ 22.6 $ 18.1 $ 6.6 $ 5.5 Provision for expected credit losses 6.7 10.7 6.8 9.0 — 1.3 Write-offs, net of recoveries (1.9 ) (1.2 ) (2.4 ) (0.5 ) 0.5 (0.3 ) Allowance at end of period $ 35.1 $ 34.4 $ 27.0 $ 26.6 $ 7.1 $ 6.5

Revenue

Revenue	6 Months Ended
	Mar. 31, 2022
Revenue From Contract With Customer [Abstract]
Revenue	2. REVENUE The following tables show revenue disaggregated by source and customer type. Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire Gas Utility: Residential $ 687.3 $ 537.6 $ 1,029.3 $ 887.5 Commercial and industrial 85.6 369.2 189.4 472.2 Transportation 33.5 34.2 64.7 66.4 Off-system and other incentive 12.0 130.6 16.8 139.9 Other customer revenue 6.5 (11.9 ) 10.1 (9.7 ) Total revenue from contracts with customers 824.9 1,059.7 1,310.3 1,556.3 Changes in accrued revenue under alternative revenue programs (7.5 ) (6.6 ) 10.6 (5.0 ) Total Gas Utility operating revenues 817.4 1,053.1 1,320.9 1,551.3 Gas Marketing 59.4 33.4 107.3 58.2 Other 18.1 15.6 34.7 32.3 Total before eliminations 894.9 1,102.1 1,462.9 1,641.8 Intersegment eliminations (see Note 9, Information by Operating Segment) (14.0 ) 2.8 (26.6 ) (24.3 ) Total Operating Revenues $ 880.9 $ 1,104.9 $ 1,436.3 $ 1,617.5 Spire Missouri Residential $ 529.1 $ 365.4 $ 776.2 $ 628.4 Commercial and industrial 19.9 304.0 88.1 373.9 Transportation 10.1 9.9 19.3 18.9 Off-system and other incentive 11.3 128.5 15.8 135.9 Other customer revenue 3.6 (17.5 ) 5.9 (14.6 ) Total revenue from contracts with customers 574.0 790.3 905.3 1,142.5 Changes in accrued revenue under alternative revenue programs (2.8 ) 0.6 13.8 3.9 Total Operating Revenues $ 571.2 $ 790.9 $ 919.1 $ 1,146.4 Spire Alabama Residential $ 129.9 $ 144.8 $ 210.0 $ 214.0 Commercial and industrial 51.6 53.2 77.6 77.5 Transportation 20.7 21.7 40.1 42.2 Off-system and other incentive 0.6 1.9 1.0 3.9 Other customer revenue 1.9 3.9 2.7 2.0 Total revenue from contracts with customers 204.7 225.5 331.4 339.6 Changes in accrued revenue under alternative revenue programs (0.6 ) (2.9 ) (0.7 ) (3.4 ) Total Operating Revenues $ 204.1 $ 222.6 $ 330.7 $ 336.2 As discussed in Note 4 Gross receipts taxes associated with the Company’s natural gas utility services are imposed on the Company, Spire Missouri, and Spire Alabama and billed to its customers. The expense amounts (shown in the table below) are re ported gross in the “Taxes, other than income taxes” line in the statements of income , and corresponding revenues are reported in “Operating Revenues . ” Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire $ 51.9 $ 42.2 $ 73.8 $ 63.9 Spire Missouri 39.0 28.6 53.9 43.8 Spire Alabama 11.3 11.8 17.0 17.1

Earnings Per Common Share

Earnings Per Common Share	6 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
Earnings Per Common Share	3. EARNINGS PER COMMON SHARE Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Basic Earnings Per Common Share: Net Income $ 173.6 $ 187.4 $ 229.3 $ 276.3 Less: Provision for preferred dividends 3.7 3.7 7.4 7.4 Income allocated to participating securities 0.2 0.3 0.3 0.4 Income Available to Common Shareholders $ 169.7 $ 183.4 $ 221.6 $ 268.5 Weighted Average Common Shares Outstanding (in millions) 51.8 51.6 51.7 51.6 Basic Earnings Per Common Share $ 3.27 $ 3.56 $ 4.28 $ 5.21 Diluted Earnings Per Common Share: Net Income $ 173.6 $ 187.4 $ 229.3 $ 276.3 Less: Provision for preferred dividends 3.7 3.7 7.4 7.4 Income allocated to participating securities 0.2 0.3 0.3 0.4 Income Available to Common Shareholders $ 169.7 $ 183.4 $ 221.6 $ 268.5 Weighted Average Common Shares Outstanding (in millions) 51.8 51.6 51.7 51.6 Dilutive Effect of Restricted Stock and Restricted Stock Units (in millions)* 0.1 0.1 0.1 0.1 Weighted Average Diluted Common Shares (in millions) 51.9 51.7 51.8 51.7 Diluted Earnings Per Common Share $ 3.27 $ 3.55 $ 4.28 $ 5.20 * Calculation excludes certain outstanding common shares (shown in millions by period at the right) attributable to stock units subject to performance or market conditions and restricted stock, which could have a dilutive effect in the future 0.2 0.1 0.2 0.1

Regulatory Matters

Regulatory Matters	6 Months Ended
	Mar. 31, 2022
Regulated Operations [Abstract]
Regulatory Matters	4. REGULATORY MATTERS As explained in Note 1 , Summary of Significant Accounting Policies, the Utilities account for regulated operations in accordance with FASB ASC Topic 980, Regulated Operations March 31, September 30, March 31, Spire 2022 2021 2021 Regulatory Assets: Current: Pension and postretirement benefit costs $ — $ 31.1 $ 30.9 Unamortized purchased gas adjustments 146.6 243.5 0.1 Other 17.4 31.9 29.4 Total Current Regulatory Assets 164.0 306.5 60.4 Noncurrent: Pension and postretirement benefit costs 314.8 313.8 418.3 Cost of removal 456.3 431.9 430.7 Future income taxes due from customers 138.0 132.9 127.4 Energy efficiency 53.1 47.6 43.2 Unamortized purchased gas adjustments 35.2 — 51.5 Other 109.4 67.3 62.5 Total Noncurrent Regulatory Assets 1,106.8 993.5 1,133.6 Total Regulatory Assets $ 1,270.8 $ 1,300.0 $ 1,194.0 Regulatory Liabilities: Current: Pension and postretirement benefit costs $ — $ 5.8 $ 5.8 Unamortized purchased gas adjustments — 11.0 28.9 Other 3.2 17.8 21.6 Total Current Regulatory Liabilities 3.2 34.6 56.3 Noncurrent: Deferred taxes due to customers 152.1 127.5 133.2 Pension and postretirement benefit costs 179.4 159.3 170.2 Accrued cost of removal 38.3 36.2 28.7 Unamortized purchased gas adjustments 17.1 284.3 49.7 Other 13.5 13.6 41.7 Total Noncurrent Regulatory Liabilities 400.4 620.9 423.5 Total Regulatory Liabilities $ 403.6 $ 655.5 $ 479.8 March 31, September 30, March 31, Spire Missouri 2022 2021 2021 Regulatory Assets: Current: Pension and postretirement benefit costs $ — $ 21.9 $ 21.9 Unamortized purchased gas adjustments 112.5 242.8 — Other 0.2 11.6 15.6 Total Current Regulatory Assets 112.7 276.3 37.5 Noncurrent: Future income taxes due from customers 129.3 124.2 118.6 Pension and postretirement benefit costs 227.5 226.0 324.6 Energy efficiency 53.1 47.6 43.2 Unamortized purchased gas adjustments 35.2 — 51.5 Cost of removal 34.9 34.9 21.3 Other 92.7 50.4 45.1 Total Noncurrent Regulatory Assets 572.7 483.1 604.3 Total Regulatory Assets $ 685.4 $ 759.4 $ 641.8 Regulatory Liabilities: Current: Pension and postretirement benefit costs $ — $ 3.6 $ 3.6 Unamortized purchased gas adjustments — — 17.0 Other — 13.5 17.0 Total Current Regulatory Liabilities — 17.1 37.6 Noncurrent: Deferred taxes due to customers 134.7 110.2 115.8 Pension and postretirement benefit costs 148.3 131.4 151.9 Accrued cost of removal 5.7 4.9 — Unamortized purchased gas adjustments 17.1 284.3 49.7 Other 7.9 8.0 36.1 Total Noncurrent Regulatory Liabilities 313.7 538.8 353.5 Total Regulatory Liabilities $ 313.7 $ 555.9 $ 391.1 March 31, September 30, March 31, Spire Alabama 2022 2021 2021 Regulatory Assets: Current: Pension and postretirement benefit costs $ — $ 8.2 $ 8.0 Unamortized purchased gas adjustments 31.0 — — Other 10.0 10.6 3.8 Total Current Regulatory Assets 41.0 18.8 11.8 Noncurrent: Future income taxes due from customers 2.2 2.2 2.2 Pension and postretirement benefit costs 82.0 82.9 88.5 Cost of removal 421.4 397.0 409.4 Other 1.1 1.2 1.1 Total Noncurrent Regulatory Assets 506.7 483.3 501.2 Total Regulatory Assets $ 547.7 $ 502.1 $ 513.0 Regulatory Liabilities: Current: Pension and postretirement benefit costs $ — $ 2.2 $ 2.2 Unamortized purchased gas adjustments — 10.2 10.6 Other — 1.0 1.4 Total Current Regulatory Liabilities — 13.4 14.2 Noncurrent: Pension and postretirement benefit costs 21.1 19.8 14.3 Other 3.6 3.6 3.7 Total Noncurrent Regulatory Liabilities 24.7 23.4 18.0 Total Regulatory Liabilities $ 24.7 $ 36.8 $ 32.2 A portion of the Company’s and Spire Missouri’s regulatory assets are not earning a return, as shown in the table below: March 31, September 30, March 31, 2022 2021 2021 Spire Pension and postretirement benefit costs $ 152.0 $ 165.7 $ 226.3 Future income taxes due from customers 135.7 130.7 125.1 Unamortized purchased gas adjustments 147.7 242.8 — Other 120.2 86.0 122.9 Total Regulatory Assets Not Earning a Return $ 555.6 $ 625.2 $ 474.3 Spire Missouri Pension and postretirement benefit costs $ 152.0 $ 165.7 $ 226.3 Future income taxes due from customers 129.3 124.2 118.6 Unamortized purchased gas adjustments 147.7 242.8 — Other 120.2 86.0 122.9 Total Regulatory Assets Not Earning a Return $ 549.2 $ 618.7 $ 467.8 Like all the Company’s regulatory assets, these regulatory assets are expected to be recovered from customers in future rates. The recovery period for the future income taxes due from customers and pension and other postretirement benefit costs could be 20 years or longer, based on current Internal Revenue Service guidelines and average remaining service life of active participants, respectively. For the PGA assets, the recovery period is normally approximately one year, but it will be three years for a portion of these assets due to the Filing Adjustment Factor discussed below. The other items not earning a return are expected to be recovered over a period not to exceed 15 years, consistent with precedent set by the MoPSC. Spire Alabama does not have any regulatory assets that are not earning a return. Spire Missouri The MoPSC approved compliance tariffs with an effective date of December 23, 2021, in Spire Missouri’s general rate case GR-2021-0108. These new tariffs were designed to increase Spire Missouri’s aggregate annual gross base rate revenues by $72.2, which includes $24.9 incremental and $47.3 already being collected through the Infrastructure System Replacement Surcharge (ISRS). The decision, as reflected in the amended report and order dated November 12, 2021, revised the MoPSC’s long-standing position regarding Spire Missouri’s compliance with the FERC Uniform System of Accounts (USOA) on the capitalization of prudently incurred non-operational overheads. The amended report and order required Spire Missouri to cease capitalization of these overhead costs at the time new rates went into effect until a MoPSC staff audit of their revised interpretation of compliance with the USOA framework could be completed. MoPSC staff completed this audit and filed its audit report on March 18, 2022. The report recommends changes to Spire Missouri’s overhead capitalization rates based upon its new time study and the results of the audit. On April 13, 2022, the MoPSC issued an Order Authorizing Accounting Treatment clarifying that Spire Missouri may defer all non-operational overheads from December 23, 2021 forward into a regulatory asset for future review by the MoPSC in an appropriate proceeding. Based on Spire Missouri’s assessment of recoverability, the total amount deferred under this order was $17.5 through March 31, 2022, comprising: • $6.6 in accordance with new capitalization rates determined by the study and audit; • $5.9 of prudent costs which are in excess of the capitalization rates determined by the study and audit; and • $5.0 of prudent costs related to the ISRS settlement discussed below. On April 1, 2022, Spire Missouri filed tariff sheets to initiate a new general rate case proceeding which is intended to address the deferred amounts, along with other matters, and is expected to be resolved in nine to eleven months. The proposed tariff changes include revised rate schedules designed to produce an annual net increase in Spire Missouri’s gas revenues of approximately $151.9. The MoPSC has not yet set a procedural schedule for this case. In mid-February 2021, the central U.S. experienced a period of unusually severe cold weather (“Winter Storm Uri”), and Spire Missouri implemented an Operational Flow Order (OFO) to preserve the integrity of its distribution system. During this time, Spire Missouri was required to purchase additional natural gas supply, both to ensure adequate supply for its firm utility customers, and to cover the shortfall created when third-party marketers failed to deliver natural gas supply to its city gates on behalf of their customers. In accordance with its tariffs, Spire Missouri invoiced the cost of gas and associated penalties totaling $195.8 to non-compliant marketers pursuant to the MoPSC-approved OFO tariff and recorded accounts receivable. Recoveries collected, including $3.2 collected to date, will be an offset to cost of natural gas for firm utility customers through the Purchased Gas Adjustment (PGA) and Actual Cost Adjustment (ACA), so are net income neutral to Spire Missouri. The three largest counterparties did not remit payment when due, so Spire Missouri filed suit against them in federal court to recover the invoiced amounts. Those suits remain pending. Some marketers have filed complaints with the MoPSC requesting review of the transactions between them and Spire Missouri. Through the first quarter of fiscal 2022, the Company had no reason to believe the MoPSC would not follow the tariff and had determined collection was probable, so the entire amount was recognized. In late February 2022, the parties to the OFO waiver suits agreed to a settlement in principle, pursuant to which marketers will reimburse Spire Missouri for the actual cost of its incremental gas purchases to serve marketers’ customers during Winter Storm Uri, so Spire Missouri reduced revenue, accounts receivable, cost of gas and regulatory liabilities by approximately $150 in the second quarter of fiscal 2022. The settlement requires MoPSC approval and is expected to be concluded in the third quarter of fiscal 2022. Once concluded, the settlement will also resolve Spire Missouri’s lawsuits against the marketers. The MoPSC has also opened a working case to investigate the effects of Winter Storm Uri on all Missouri utilities. Spire Missouri is not subject to any upstream OFO penalties on any interstate pipelines. As a result of the significant net deferred gas costs and average inventory cost in the second quarter of fiscal 2021, primarily due to Winter Storm Uri, Spire Missouri filed for and received MoPSC approval for an adjustment to the PGA tariff to increase a Filing Adjustment Factor credit for three years. This credit will allow Spire Missouri to help mitigate rate impacts of Winter Storm Uri costs and the increased gas market from 2020 to 2021. All gas costs will eventually be recovered through the PGA or ACA mechanisms and carrying costs will be applied per the terms of the tariff. On December 22, 2021, Spire Missouri filed an application with the MoPSC for approval of $800.0 in new financing authority over three years. On February 23, 2022, the MoPSC issued an order approving this request, subject to certain standard conditions. On December 23, 2021, Spire Missouri filed a new ISRS case, its first under the ISRS statute amendments of 2020, seeking accelerated recovery of $11.3 in annual revenue for eligible pipe replacement from June through December 2021. Spire Alabama On October 26, 2021, Spire Alabama made its annual Rate Stabilization and Equalization (RSE) rate filing with the APSC, presenting the utility’s budget for the fiscal year ending September 30, 2022, including net income and a calculation of allowed return on average common equity (ROE). Following a regulatory review, adjusted rates became effective January 1, 2022. Spire Alabama filed GSA rate increases effective December 1, 2021, and April 1, 2022, primarily attributable to higher natural gas prices. Spire In addition to those discussed above for Spire Missouri and Spire Alabama, Spire is affected by the following regulatory matters. I n October 2021, Spire Gulf made its annual RSE rate filing with the APSC based on its budget for fiscal 2022 and an allowed ROE of 9.95%. New rates designed to provide increased annual revenues of $1.0 became effective January 3, 2022. On August 23, 2021, Spire Mississippi filed its Rate Stabilization Adjustment Rider (RSA) for the rate year ended June 30, 2021, which reflected an increase to annual revenue totaling $1.1. The MSPSC, by its order dated January 18, 2022, approved a stipulation agreement between the Mississippi Public Utilities Staff and Spire Mississippi that provided for increased annual revenues of $0.8 through rates that became effective on February 1, 2022. In August 2018, the FERC approved an order issuing a Certificate of Public Convenience and Necessity for the Spire STL Pipeline (“August 2018 Order”). In November 2018, the FERC issued a Notice to Proceed, and in November 2019, Spire STL Pipeline received FERC authorization to place the pipeline into service. Also, in November 2019, the FERC issued an Order on Rehearing of the August 2018 Order dismissing or denying the outstanding requests for rehearing filed by several parties, dismissing the request for stay filed by one party, and noting the withdrawal of the request for rehearing by another party. In January 2020, two of the rehearing parties filed petitions for review of the FERC’s orders with the U.S. Court of Appeals for the District of Columbia Circuit (“DC Circuit”). On June 22, 2021, that court issued an order vacating the Certificate of Public Convenience and Necessity and remanding the matter back to the FERC for further action. On September 14, 2021, and December 3, 2021, the FERC issued temporary certificates to allow the pipeline to continue operating indefinitely while it considers approval of a new permanent certificate. Certain parties in the temporary certificate proceeding sought rehearing of the FERC’s December 3, 2021 temporary certificate. The FERC denied rehearing by operation of law on February 3, 2022. On March 7, 2022, one group of the rehearing parties filed a petition for review of FERC’s December 3, 2021 temporary certificate order in the DC Circuit limited to whether the temporary certificates carry eminent domain authority. The DC Circuit proceeding remains pending. Meanwhile, on December 15, 2021, the FERC issued a notice of intent to prepare a supplemental environmental impact statement (EIS) with the final EIS not anticipated until October 7, 2022. Spire STL Pipeline will continue to pursue all legal and regulatory avenues to ensure access to reliable, affordable and safe delivery of energy for eastern Missouri. While there is no impairment at this time, if the pipeline is taken out of service, the Company’s financial condition and results of operations may be adversely impacted by impairment of Spire STL Pipeline’s assets, currently carried at over $270, and other effects. If Spire Missouri is unable to obtain sufficient pipeline capacity to meet its customers’ annual and seasonal natural gas demands, Spire Missouri’s financial condition and results of operations may be adversely impacted. On October 9, 2020, Spire Storage West LLC (“ Spire Storage ”) filed with the FERC an Abbreviated Application for an Amendment of Certificate of Public Convenience and Necessity, Reaffirmation of Market-Based Rate Authority, and Related Authorizations pursuant to Section 7(c) of the Natural Gas Act. The FERC issued a final EIS for this project on March 15, 2022. The final EIS concluded that construction and operation of the project would not result in significant environmental impacts and that project greenhouse gas emissions fall even below the FERC’s presumptive significance threshold for climate change impacts . The application , which requests authorization to expand capacity and increase pipeline connectivity at certain of Spire Storage’s natural gas storage facilities in Wyoming , remains pending .

Financing

Financing	6 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Financing	5. FINANCING Short-term Spire utilizes a commercial paper program (“CP Program”) pursuant to which Spire may issue short-term, unsecured commercial paper notes. Amounts available under the CP Program may be borrowed, repaid and re-borrowed from time to time, with the aggregate face or principal amount of the notes outstanding under the CP Program at any time not to exceed $975.0. The notes may have maturities of up to 365 days from date of issue. I n March 2021, Spire Missouri entered into a loan agreement with several banks for a $250.0, 364-day unsecured term loan with an interest rate based on LIBOR plus 65 basis points. The loan was repaid in March 2022. Information about short-term borrowings, including Spire Missouri’s and Spire Alabama’s borrowings from Spire, is presented in the following table. As of March 31, 2022, $496.6 of Spire’s CP Program borrowings was used to support lending to the Utilities. Spire (Parent Only) Spire Missouri Spire Alabama Spire CP Term Spire Spire Consol- Program Loan Note Note idated Six Months Ended March 31, 2022 Highest borrowings outstanding $ 746.8 $ 250.0 $ 412.0 $ 191.6 $ 996.8 Lowest borrowings outstanding 408.0 — 43.2 38.4 556.0 Weighted average borrowings 572.5 226.6 220.0 116.8 799.1 Weighted average interest rate 0.4 % 0.8 % 0.3 % 0.4 % 0.5 % As of March 31, 2022 Borrowings outstanding $ 607.1 $ — $ 277.2 $ 156.6 $ 607.1 Weighted average interest rate 0.9 % n/a 0.9 % 0.9 % 0.9 % As of September 30, 2021 Borrowings outstanding $ 422.0 $ 250.0 $ 240.9 $ 49.0 $ 672.0 Weighted average interest rate 0.2 % 0.7 % 0.2 % 0.2 % 0.4 % As of March 31, 2021 Borrowings outstanding $ 403.5 $ 250.0 $ 369.4 $ — $ 653.5 Weighted average interest rate 0.2 % 0.8 % 0.2 % n/a 0.4 % Long-term The long-term debt agreements of Spire, Spire Missouri and Spire Alabama contain customary financial covenants and default provisions. As of March 31, 2022, there were no events of default under these financial covenants. Interest expense shown on the statements of income is net of the capitalized interest amounts shown in the following table. Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire $ 1.0 $ 1.1 $ 2.1 $ 2.0 Spire Missouri 0.1 0.1 0.1 0.1 Spire Alabama 0.8 0.7 1.6 1.3 On December 7, 2021, pursuant to its registration statement on Form S-3 filed with the SEC, Spire Missouri issued $300.0 of first mortgage bonds due December 2, 2024, secured equally with all its other first mortgage bonds. Interest is payable quarterly in arrears at a floating rate based on the compounded secured overnight financing rate plus 50 basis points, with a maximum rate of the lesser of 8% or the maximum rate then permitted by applicable law.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	6 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	6. FAIR VALUE OF FINANCIAL INSTRUMENTS The carrying amounts of cash and cash equivalents, notes receivable, and short-term debt approximate fair value due to the short maturity of these instruments. The fair values of long-term debt are estimated based on market prices for similar issues. Refer to Note 7 , Fair Value Measurements, for information on financial instruments measured at fair value on a recurring basis. The carrying amounts and estimated fair values of financial instruments not measured at fair value on a recurring basis are shown in the following tables, classified according to the fair value hierarchy. There were no such instruments classified as Level 3 (significant unobservable inputs) as of March 31, 2022, September 30, 2021, and March 31, 2021. Classification of Estimated Fair Value Carrying Amount Fair Value Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Spire As of March 31, 2022 Cash and cash equivalents $ 8.3 $ 8.3 $ 8.3 $ — Notes payable 607.1 607.1 — 607.1 Long-term debt, including current portion 3,238.5 3,299.1 — 3,299.1 As of September 30, 2021 Cash and cash equivalents $ 4.3 $ 4.3 $ 4.3 $ — Notes payable 672.0 672.0 — 672.0 Long-term debt, including current portion 2,994.9 3,375.9 — 3,375.9 As of March 31, 2021 Cash and cash equivalents $ 104.0 $ 104.0 $ 104.0 $ — Notes payable 653.5 653.5 — 653.5 Long-term debt, including current portion 2,803.3 3,090.9 — 3,090.9 Spire Missouri As of March 31, 2022 Notes payable – associated companies $ 277.2 $ 277.2 $ — $ 277.2 Long-term debt 1,637.1 1,691.9 — 1,691.9 As of September 30, 2021 Notes payable $ 250.0 $ 250.0 $ — $ 250.0 Notes payable – 240.9 240.9 — 240.9 Long-term debt 1,338.4 1,540.4 — 1,540.4 As of March 31, 2021 Notes payable $ 250.0 $ 250.0 $ — $ 250.0 Notes payable – 369.4 369.4 — 369.4 Long-term debt 1,092.4 1,254.2 — 1,254.2 Spire Alabama As of March 31, 2022 Cash and cash equivalents $ 0.2 $ 0.2 $ 0.2 $ — Notes payable – 156.6 156.6 — 156.6 Long-term debt, including current portion 571.4 588.0 — 588.0 As of September 30, 2021 Notes payable – $ 49.0 $ 49.0 $ — $ 49.0 Long-term debt 621.2 707.5 — 707.5 As of March 31, 2021 Cash and cash equivalents $ 18.2 $ 18.2 $ 18.2 $ — Notes receivable – associated companies 20.0 20.0 — 20.0 Long-term debt, including current portion 621.1 682.3 — 682.3

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	7. FAIR VALUE MEASUREMENTS The information presented below categorizes the assets and liabilities in the balance sheets that are accounted for at fair value on a recurring basis in periods subsequent to initial recognition. The mutual funds included in Level 1 are valued based on exchange-quoted market prices of individual securities. Derivative instruments included in Level 1 are valued using quoted market prices on the New York Mercantile Exchange (NYMEX) or the Intercontinental Exchange (ICE). Derivative instruments classified in Level 2 include physical commodity derivatives that are valued using broker or dealer quotation services whose prices are derived principally from, or are corroborated by, observable market inputs. Also included in Level 2 are certain derivative instruments that have values that are similar to, and correlate with, quoted prices for exchange-traded instruments in active markets. Derivative instruments included in Level 3 are valued using generally unobservable inputs that are based upon the best information available and reflect management’s assumptions about how market participants would price the asset or liability. There were no Level 3 balances as of March 31, 2022, September 30, 2021, and March 31, 2021. The Company’s and the Utilities’ policy is to recognize transfers between the levels of the fair value hierarchy, if any, as of the beginning of the interim reporting period in which circumstances change or events occur to cause the transfer. The mutual funds are included in “Other Investments” on the Company’s balance sheets and in “Other Property and Investments” on Spire Missouri’s balance sheets. Derivative assets and liabilities, including receivables and payables associated with cash margin requirements, are presented net in the balance sheets when a legally enforceable netting agreement exists between the Company, Spire Missouri, or Spire Alabama and the counterparty to a derivative contract. Spire Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Effects of Netting and Cash Margin Receivables /Payables Total As of March 31, 2022 ASSETS Gas Utility: U.S. stock/bond mutual funds $ 23.0 $ — $ — $ 23.0 NYMEX/ICE natural gas contracts 58.9 — (58.9 ) — Gas Marketing: NYMEX/ICE natural gas contracts — 96.1 (88.4 ) 7.7 Natural gas commodity contracts — 30.8 (1.0 ) 29.8 Other: U.S. stock/bond mutual funds 24.1 — — 24.1 Interest rate swaps 28.8 — (7.9 ) 20.9 Total $ 134.8 $ 126.9 $ (156.2 ) $ 105.5 LIABILITIES Gas Marketing: NYMEX/ICE natural gas contracts $ — $ 40.4 $ (40.4 ) $ — Natural gas commodity contracts — 106.2 (1.0 ) 105.2 Other: Interest rate swaps 7.9 — (7.9 ) — Total $ 7.9 $ 146.6 $ (49.3 ) $ 105.2 Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Effects of Netting and Cash Margin Receivables /Payables Total As of September 30, 2021 ASSETS Gas Utility: U.S. stock/bond mutual funds $ 23.8 $ — $ — $ 23.8 NYMEX/ICE natural gas contracts 104.0 — (104.0 ) — Gas Marketing: NYMEX/ICE natural gas contracts — 114.7 (93.7 ) 21.0 Natural gas commodity contracts — 35.2 (5.5 ) 29.7 Other: U.S. stock/bond mutual funds 26.2 — — 26.2 Interest rate swaps 12.6 — (5.2 ) 7.4 Total $ 166.6 $ 149.9 $ (208.4 ) $ 108.1 LIABILITIES Gas Utility: NYMEX/ICE natural gas contracts $ 0.3 $ — $ (0.3 ) $ — Gas Marketing: NYMEX/ICE natural gas contracts — 62.0 (62.0 ) — Natural gas commodity contracts — 96.7 (5.5 ) 91.2 Other: Interest rate swaps 5.7 — (5.2 ) 0.5 Total $ 6.0 $ 158.7 $ (73.0 ) $ 91.7 As of March 31, 2021 ASSETS Gas Utility: U.S. stock/bond mutual funds $ 23.5 $ — $ — $ 23.5 NYMEX/ICE natural gas contracts 0.4 — (0.4 ) — Gasoline and heating oil contracts 0.3 — (0.3 ) — Gas Marketing: NYMEX/ICE natural gas contracts — 15.1 (12.3 ) 2.8 Natural gas commodity contracts — 9.3 — 9.3 Other: U.S. stock/bond mutual funds 22.9 — — 22.9 Interest rate swaps — 27.9 — 27.9 Total $ 47.1 $ 52.3 $ (13.0 ) $ 86.4 LIABILITIES Gas Utility: NYMEX/ICE natural gas contracts $ 1.8 $ — $ (1.8 ) $ — Gas Marketing: NYMEX/ICE natural gas contracts — 4.7 (4.7 ) — Natural gas commodity contracts — 24.5 — 24.5 Other: Interest rate swaps — 21.4 — 21.4 Total $ 1.8 $ 50.6 $ (6.5 ) $ 45.9 Spire Missouri Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Effects of Netting and Cash Margin Receivables /Payables Total As of March 31, 2022 ASSETS U.S. stock/bond mutual funds $ 23.0 $ — $ — $ 23.0 NYMEX/ICE natural gas contracts 58.9 — (58.9 ) — Total $ 81.9 $ — $ (58.9 ) $ 23.0 As of September 30, 2021 ASSETS U.S. stock/bond mutual funds $ 23.8 $ — $ — $ 23.8 NYMEX/ICE natural gas contracts 104.0 — (104.0 ) — Total $ 127.8 $ — $ (104.0 ) $ 23.8 LIABILITIES NYMEX/ICE natural gas contracts $ 0.3 $ — $ (0.3 ) $ — As of March 31, 2021 ASSETS U.S. stock/bond mutual funds $ 23.5 $ — $ — $ 23.5 NYMEX/ICE natural gas contracts 0.4 — (0.4 ) — Gasoline and heating oil contracts 0.3 — (0.3 ) — Total $ 24.2 $ — $ (0.7 ) $ 23.5 LIABILITIES NYMEX/ICE natural gas contracts $ 1.8 $ — $ (1.8 ) $ —

Pension Plans and Other Postret

Pension Plans and Other Postretirement Benefits	6 Months Ended
	Mar. 31, 2022
Compensation And Retirement Disclosure [Abstract]
Pension Plans and Other Postretirement Benefits	8. PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS Pension Plans Spire and the Utilities maintain pension plans for their employees. Spire Missouri and Spire Alabama have non-contributory, defined benefit, trusteed forms of pension plans covering the majority of their employees. Qualified plan assets are comprised of mutual and commingled funds consisting of U.S. equities with varying strategies, global equities, alternative investments, and fixed income investments. The net periodic pension cost includes components shown in the following tables. The components other than the service costs and regulatory adjustment are presented in “Other Income, Net” in the income statement, except for Spire Alabama’s losses on lump-sum settlements. Such losses are capitalized in regulatory balances and amortized over the remaining actuarial life of individuals in the plan, and that amortization is presented in “Other Income, Net.” Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire Service cost – benefits earned during the period $ 5.4 $ 5.3 $ 10.8 $ 10.9 Interest cost on projected benefit obligation 5.3 4.6 10.4 9.8 Expected return on plan assets (8.2 ) (7.1 ) (16.4 ) (15.1 ) Amortization of prior service credit (1.2 ) (0.7 ) (2.3 ) (1.5 ) Amortization of actuarial loss 3.6 3.8 7.3 7.8 Loss on lump-sum settlements 11.7 3.8 11.7 3.8 Subtotal 16.6 9.7 21.5 15.7 Regulatory adjustment (1.2 ) 5.2 9.4 14.8 Net pension cost $ 15.4 $ 14.9 $ 30.9 $ 30.5 Spire Missouri Service cost – benefits earned during the period $ 3.8 $ 3.9 $ 7.7 $ 7.8 Interest cost on projected benefit obligation 3.6 3.5 7.1 7.0 Expected return on plan assets (5.9 ) (5.6 ) (11.9 ) (11.2 ) Amortization of prior service credit (0.5 ) (0.1 ) (1.0 ) (0.3 ) Amortization of actuarial loss 2.8 2.8 5.6 5.7 Loss on lump-sum settlements 6.8 — 6.8 — Subtotal 10.6 4.5 14.3 9.0 Regulatory adjustment 1.1 7.5 9.6 15.1 Net pension cost $ 11.7 $ 12.0 $ 23.9 $ 24.1 Spire Alabama Service cost – benefits earned during the period $ 1.3 $ 1.4 $ 2.7 $ 2.9 Interest cost on projected benefit obligation 1.2 1.2 2.3 2.4 Expected return on plan assets (1.4 ) (1.5 ) (2.8 ) (3.1 ) Amortization of prior service credit (0.6 ) (0.6 ) (1.2 ) (1.2 ) Amortization of actuarial loss 0.8 1.0 1.7 2.1 Loss on lump-sum settlements 4.9 3.8 4.9 3.8 Subtotal 6.2 5.3 7.6 6.9 Regulatory adjustment (2.5 ) (2.5 ) (0.6 ) (0.7 ) Net pension cost $ 3.7 $ 2.8 $ 7.0 $ 6.2 Pursuant to the provisions of Spire Missouri’s and Spire Alabama’s pension plans, pension obligations may be satisfied by monthly annuities, lump-sum cash payments, or special termination benefits. Lump-sum payments are recognized as settlements (which can result in gains or losses) only if the total of such payments exceeds the sum of service and interest costs in a specific year. Special termination benefits, when offered, are also recognized as settlements which can result in Spire Alabama plans met the criteria for settlement recognition. The lump-sum payments recognized as settlements for the remeasurement were $21.6 for the Spire Missouri plan and $17.4 for the Spire Alabama plans. The lump-sum settlement resulted in losses of $6.8 and $4.9 for Spire Missouri and Spire Alabama, respectively. For the remeasurement, the discount rate for the Spire Missouri plan was updated to 3.6% from 3.0% at September 30, 2021. and the discount rate for the Spire Alabama plans were updated to 3.6% from 3.0% for the first plan and 3.1% for the second plan at September 30, 2021. The Spire Alabama regulatory tariff requires that settlement losses be amortized over the remaining actuarial life of the individuals in the plan— in this case, 12.3 years for the one plan and 12.6 years for the second plan. Therefore, no lump sum settlement expense was recorded in the period ended March 31, 2022. Effective December 23, 2021, the pension cost for Spire Missouri’s western territory (Missouri West) included in customer rates was reduced from $5.5 to $4.4 per year, the pension cost included in Spire Missouri’s eastern territory (Missouri East) customer rates was increased from $29.0 to $32.4 per year. The difference between these amounts and pension expense as calculated pursuant to the above and that otherwise would be included in the statements of income and statements of comprehensive income is deferred as a regulatory asset or regulatory liability. Also effective December 23, 2021, Missouri East prepaid pension assets and other postretirement benefits that were previously being included in rates at $21.6 per year for eight years were reduced to $11.0 per year, with the amortization period being reset for another eight years. Missouri West net liability for pension and other postretirement benefits that were previously reducing rates by $3.3 per year for eight years were reduced to a $1.1 reduction in rates per year, with the amortization period being reset for another eight years. The funding policy of the Utilities is to contribute an amount not less than the minimum required by government funding standards, nor more than the maximum deductible amount for federal income tax purposes. Fiscal 2022 contributions to Spire Missouri’s pension plans through March 31, 2022 were $21.2 to the qualified trusts and none to non-qualified plans. There were $ 10.0 Contributions to the qualified trusts of Spire Missouri’s pension plans for the remainder of fiscal 2022 are anticipated to be $16.5. Contributions to Spire Alabama’s pension plans for the remainder of fiscal 2022 are anticipated to be $4.4. Other Postretirement Benefits Spire and the Utilities provide certain life insurance benefits at retirement. Spire Missouri plans provide for medical insurance after early retirement until age 65. For retirements prior to January 1, 2015, certain Spire Missouri plans provided medical insurance after retirement until death. The Spire Alabama plans provide medical insurance upon retirement until death for certain retirees depending on the type of employee and the date the employee was originally hired. The net periodic postretirement benefit cost includes components shown in the following tables. The components other than the service costs and regulatory adjustment are presented in “Other Income, Net” in the income statement, except in the event Spire Alabama incurs losses on lump-sum settlements. Any such losses are capitalized in regulatory balances and amortized over the remaining actuarial life of individuals in the plan, and that amortization is presented in “Other Income, Net.” Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire Service cost – benefits earned during the period $ 2.0 $ 1.9 $ 3.9 $ 3.7 Interest cost on accumulated postretirement benefit obligation 1.5 1.6 3.0 3.0 Expected return on plan assets (4.3 ) (4.1 ) (8.5 ) (8.1 ) Amortization of prior service cost 0.2 0.2 0.5 0.5 Amortization of actuarial gain (0.6 ) (0.4 ) (1.2 ) (0.8 ) Subtotal (1.2 ) (0.8 ) (2.3 ) (1.7 ) Regulatory adjustment 0.1 3.2 3.3 6.6 Net postretirement benefit (income) cost $ (1.1 ) $ 2.4 $ 1.0 $ 4.9 Spire Missouri Service cost – benefits earned during the period $ 1.6 $ 1.5 $ 3.2 $ 3.1 Interest cost on accumulated postretirement benefit obligation 1.1 1.1 2.2 2.2 Expected return on plan assets (2.9 ) (2.8 ) (5.7 ) (5.5 ) Amortization of prior service cost 0.2 0.2 0.4 0.4 Amortization of actuarial gain (0.5 ) (0.3 ) (1.0 ) (0.7 ) Subtotal (0.5 ) (0.3 ) (0.9 ) (0.5 ) Regulatory adjustment 0.5 3.7 4.1 7.5 Net postretirement benefit cost $ — $ 3.4 $ 3.2 $ 7.0 Spire Alabama Service cost – benefits earned during the period $ 0.3 $ 0.3 $ 0.6 $ 0.5 Interest cost on accumulated postretirement benefit obligation 0.3 0.4 0.7 0.7 Expected return on plan assets (1.3 ) (1.3 ) (2.6 ) (2.5 ) Amortization of prior service cost — — 0.1 0.1 Subtotal (0.7 ) (0.6 ) (1.2 ) (1.2 ) Regulatory adjustment (0.4 ) (0.5 ) (0.9 ) (0.9 ) Net postretirement benefit income $ (1.1 ) $ (1.1 ) $ (2.1 ) $ (2.1 ) Missouri and Alabama state laws provide for the recovery in rates of costs accrued pursuant to GAAP provided that such costs are funded through an independent, external funding mechanism. The Utilities have established Voluntary Employees’ Beneficiary Association (VEBA) and Rabbi Trusts as external funding mechanisms. The assets of the VEBA and Rabbi Trusts consist primarily of money market securities and mutual funds invested in stocks and bonds. Effective December 23, 2021, the $8.6 allowance for recovery in rates for Spire Missouri’s postretirement benefit plans was discontinued. The difference between no recovery in rates and pension expense as calculated pursuant to the above and that otherwise would be included in the statements of income and statements of comprehensive income is deferred as a regulatory asset or regulatory liability. The Utilities’ funding policy is to contribute amounts to the trusts equal to the periodic benefit cost calculated pursuant to GAAP as recovered in rates. There have been no

Information by Operating Segmen

Information by Operating Segment	6 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Information by Operating Segment	9. INFORMATION BY OPERATING SEGMENT The Company has two reportable segments: Gas Utility and Gas Marketing. The Gas Utility segment is the aggregation of the operations of the Utilities. The Gas Marketing segment includes the results of Spire Marketing, a subsidiary engaged in the non-regulated marketing of natural gas and related activities, including utilizing natural gas storage contracts for providing natural gas sales. Other components of the Company’s consolidated information include: • unallocated corporate items, including certain debt and associated interest costs; • Spire STL Pipeline, a subsidiary of Spire providing interstate natural gas pipeline transportation services; • Spire Storage, a subsidiary of Spire providing interstate natural gas storage services; and • Spire’s subsidiaries engaged in the operation of a propane pipeline and risk management, among other activities. Accounting policies are described in Note 1 , Summary of Significant Accounting Policies. Intersegment transactions include sales of natural gas from Spire Marketing to Spire Missouri, Spire Alabama and Spire Storage, sales of natural gas from Spire Missouri to Spire Marketing, propane transportation services provided by Spire NGL Inc to Spire Missouri, and natural gas transportation services provided by Spire STL Pipeline to Spire Missouri. Management evaluates the performance of the operating segments based on the computation of net economic earnings. Net economic earnings exclude from reported net income the after-tax impacts of fair value accounting and timing adjustments associated with energy-related transactions, the impacts of acquisition, divestiture and restructuring activities, and the largely non-cash impacts of impairments and other non-recurring or unusual items such as certain regulatory, legislative, or GAAP standard-setting actions. Gas Utility Gas Marketing Other Eliminations Consolidated Three Months Ended March 31, 2022 Operating Revenues: Revenues from external customers $ 817.4 $ 59.4 $ 4.1 $ — $ 880.9 Intersegment revenues — — 14.0 (14.0 ) — Total Operating Revenues 817.4 59.4 18.1 (14.0 ) 880.9 Operating Expenses: Natural gas 356.0 45.8 — (9.8 ) 392.0 Operation and maintenance 104.2 3.2 10.0 (4.2 ) 113.2 Depreciation and amortization 56.5 0.4 2.0 — 58.9 Taxes, other than income taxes 70.3 0.4 0.9 — 71.6 Total Operating Expenses 587.0 49.8 12.9 (14.0 ) 635.7 Operating Income $ 230.4 $ 9.6 $ 5.2 $ — $ 245.2 Net Economic Earnings (Loss) $ 169.2 $ 14.4 $ (2.6 ) $ — $ 181.0 Gas Utility Gas Marketing Other Eliminations Consolidated Three Months Ended March 31, 2021 Operating Revenues: Revenues from external customers $ 1,053.0 $ 47.4 $ 4.5 $ — $ 1,104.9 Intersegment revenues 0.1 (14.0 ) 11.1 2.8 — Total Operating Revenues 1,053.1 33.4 15.6 2.8 1,104.9 Operating Expenses: Natural gas 619.2 (6.2 ) 0.1 6.0 619.1 Operation and maintenance 104.0 7.1 11.1 (3.2 ) 119.0 Depreciation and amortization 49.5 0.3 1.7 — 51.5 Taxes, other than income taxes 56.4 0.5 1.0 — 57.9 Total Operating Expenses 829.1 1.7 13.9 2.8 847.5 Operating Income $ 224.0 $ 31.7 $ 1.7 $ — $ 257.4 Net Economic Earnings (Loss) $ 159.7 $ 39.8 $ (3.9 ) $ — $ 195.6 Gas Utility Gas Marketing Other Eliminations Consolidated Six Months Ended March 31, 2022 Operating Revenues: Revenues from external customers $ 1,320.9 $ 107.3 $ 8.1 $ — $ 1,436.3 Intersegment revenues — — 26.6 (26.6 ) — Total Operating Revenues 1,320.9 107.3 34.7 (26.6 ) 1,436.3 Operating Expenses: Natural gas 566.2 93.8 — (18.8 ) 641.2 Operation and maintenance 211.5 5.9 20.0 (7.8 ) 229.6 Depreciation and amortization 111.1 0.7 4.0 — 115.8 Taxes, other than income taxes 107.3 0.4 1.5 — 109.2 Total Operating Expenses 996.1 100.8 25.5 (26.6 ) 1,095.8 Operating Income $ 324.8 $ 6.5 $ 9.2 $ — $ 340.5 Net Economic Earnings (Loss) $ 236.4 $ 14.9 $ (7.7 ) $ — $ 243.6 Gas Utility Gas Marketing Other Eliminations Consolidated Six Months Ended March 31, 2021 Operating Revenues: Revenues from external customers $ 1,550.2 $ 58.1 $ 9.2 $ — $ 1,617.5 Intersegment revenues 1.1 0.1 23.1 (24.3 ) — Total Operating Revenues 1,551.3 58.2 32.3 (24.3 ) 1,617.5 Operating Expenses: Natural gas 823.5 (5.5 ) 0.1 (17.8 ) 800.3 Operation and maintenance 207.0 10.4 19.7 (6.5 ) 230.6 Depreciation and amortization 98.1 0.6 3.6 — 102.3 Taxes, other than income taxes 91.9 0.7 1.4 — 94.0 Total Operating Expenses 1,220.5 6.2 24.8 (24.3 ) 1,227.2 Operating Income $ 330.8 $ 52.0 $ 7.5 $ — $ 390.3 Net Economic Earnings (Loss) $ 236.1 $ 43.1 $ (6.7 ) $ — $ 272.5 The following table reconciles the Company’s net economic earnings to net income. Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Net Income $ 173.6 $ 187.4 $ 229.3 $ 276.3 Adjustments, pre-tax: Missouri regulatory adjustment — (9.0 ) — (9.0 ) Fair value and timing adjustments 9.9 20.1 13.6 4.1 Income tax adjustments (2.5 ) (2.9 ) 0.7 1.1 Net Economic Earnings $ 181.0 $ 195.6 $ 243.6 $ 272.5 The Company’s total assets by segment were as follows: March 31, September 30, March 31, 2022 2021 2021 Total Assets: Gas Utility $ 7,684.1 $ 7,615.4 $ 7,265.0 Gas Marketing 431.1 466.1 341.0 Other 2,543.8 2,351.7 2,513.7 Eliminations (1,257.7 ) (1,076.8 ) (1,182.9 ) Total Assets $ 9,401.3 $ 9,356.4 $ 8,936.8

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Mar. 31, 2022
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	10. COMMITMENTS AND CONTINGENCIES Commitments The Company and the Utilities have entered into contracts with various counterparties, expiring on dates through 2039, for the storage, transportation, and supply of natural gas. Minimum payments required under the contracts in place at March 31, 2022, are estimated at $1,972.1, $1,310.2, and $554.6 for the Company, Spire Missouri, and Spire Alabama, respectively. Additional contracts are generally entered into prior to or during the heating season of November through April. The Utilities recover their costs from customers in accordance with their PGA clauses or GSA riders. Contingencies The Company and the Utilities account for contingencies, including environmental liabilities, in accordance with accounting standards under the loss contingency guidance of ASC Topic 450, Contingencies In addition to matters noted below, the Company and the Utilities are involved in other litigation, claims, and investigations arising in the normal course of business. Management, after discussion with counsel, believes the final outcome will not have a material effect on the statements of income, balance sheets, and statements of cash flows of the Company, Spire Missouri, or Spire Alabama. However, there is uncertainty in the valuation of pending claims and prediction of litigation results. The Company and the Utilities own and operate natural gas distribution, transmission, and storage facilities, the operations of which are subject to various environmental laws, regulations, and interpretations. While environmental issues resulting from such operations arise in the ordinary course of business, such issues have not materially affected the Company’s or Utilities’ financial position and results of operations. As environmental laws, regulations, and their interpretations change, the Company or the Utilities may incur additional environmental liabilities that may result in additional costs, which may be material. In the natural gas industry, many gas distribution companies have incurred environmental liabilities associated with sites they or their predecessor companies formerly owned or operated where manufactured gas operations took place. The Utilities each have former manufactured gas plant (MGP) operations in their respective service territories, some of which are discussed under the Spire Missouri and Spire Alabama headings below. To the extent costs are incurred associated with environmental remediation activities, the Utilities would request authority from their respective regulators to defer such costs (less any amounts received from insurance proceeds or as contributions from other potentially responsible parties (PRPs)) and collect them through future rates. To date, costs incurred for all Spire MGP sites for investigation, remediation, and monitoring have not been material. However, the amount of costs relative to future remedial actions at these and other sites is unknown and may be material. The actual future costs that Spire Missouri and Spire Alabama may incur could be materially higher or lower depending upon several factors, including whether remediation will be required, final selection and regulatory approval of any remedial actions, changing technologies and government regulations, the ultimate ability of other PRPs to pay, and any insurance recoveries. In 2020, Spire retained an outside consultant to conduct probabilistic cost modeling of its former MGP sites in Missouri and Alabama. The purpose of this analysis was to develop an estimated range of probabilistic future liability for each of their MGP sites. That analysis, completed in March 2021, provided a range of demonstrated possible future expenditures to investigate, monitor and remediate the former MGP sites. Spire Missouri and Spire Alabama have recorded their best estimates of the probable expenditures that relate to these matters. The amount remains immaterial, and Spire Missouri, Spire Alabama, and the Company do not expect potential liabilities that may arise from remediating these sites to have a material impact on their future financial condition or results of operations. Spire Missouri Spire Missouri has identified three former MGP sites in the city of St. Louis, Missouri (the “City”) where costs have been incurred and claims have been asserted. Spire Missouri has enrolled two of the sites in the Missouri Department of Natural Resources (MoDNR) Brownfields/Voluntary Cleanup Program (BVCP). The third site is the result of an assertion by the United States Environmental Protection Agency (EPA). In conjunction with redevelopment of the Carondelet Coke site, Spire Missouri and another former owner of the site entered into an agreement (the “Remediation Agreement”) with the City development agencies, the developer, and an environmental consultant that obligates one of the City agencies and the environmental consultant to remediate the site and obtain a No Further Action (NFA) letter from the MoDNR. The Remediation Agreement also provides for a release of Spire Missouri and the other former site owner from certain liabilities related to the past and current environmental condition of the site and requires the developer and the environmental consultant to maintain certain insurance coverage, including remediation cost containment, premises pollution liability, and professional liability. The operative provisions of the Remediation Agreement were triggered on December 20, 2010, on which date Spire Missouri and the other former site owner, as full consideration under the Remediation Agreement, paid a small percentage of the cost of remediation of the site. The property was divided into seven parcels, and MoDNR NFA letters have been received for six of the parcels. Remediation is ongoing on the last parcel. In a letter dated June 29, 2011, the Attorney General for the State of Missouri informed Spire Missouri that the MoDNR had completed an investigation of the second site, Station A. The Attorney General requested that Spire Missouri participate in the follow up investigations of the site. In a letter dated January 10, 2012, Spire Missouri stated that it would participate in future environmental response activities at the site in conjunction with other PRPs. Accordingly, Spire Missouri entered into a cost sharing agreement for remedial investigation with other PRPs. MoDNR never approved the agreement, so no remedial investigation took place. Additionally, in correspondence dated November 30, 2016, Region 7 of the EPA has asserted that Spire Missouri is liable under Section 107(a) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) for alleged coal gas waste contamination at a third site, Station B. Spire Missouri and the site owner notified the EPA that information and data provided by the EPA to date does not rise to the level of documenting a threat to the public health or environment. As such, in March 2017 Spire Missouri requested more information from the EPA. Spire Missouri never received a response from the EPA. Spire Missouri has notified its insurers that it seeks reimbursement for costs incurred in the past and future potential liabilities associated with these MGP sites. While some of the insurers have denied coverage and reserved their rights, Spire Missouri retains the right to seek potential reimbursements from them. On March 10, 2015, Spire Missouri received a Section 104(e) information request under CERCLA from EPA Region 7 regarding the former Thompson Chemical/Superior Solvents site in the City. In turn, Spire Missouri issued a Freedom of Information Act (FOIA) request to the EPA on April 3, 2015, to identify the basis of the inquiry. The FOIA response from the EPA was received on July 15, 2015, and a response was provided to the EPA on August 15, 2015. Spire Missouri has received no further inquiry from the EPA regarding this matter. In its western service area, Spire Missouri has six owned MGP sites enrolled in the BVCP, including Joplin MGP #1, St. Joseph MGP #1, Kansas City Coal Gas Station B, Kansas City Station A Railroad area, Kansas City Coal Gas Station A, and Independence MGP #2. Source removal has been conducted at all the owned sites since 2003 with the exception of Joplin. On September 15, 2016, a request was made with the MoDNR for a restrictive covenant use limitation with respect to Joplin. Remediation efforts at the six sites are at various stages of completion, ranging from groundwater monitoring and sampling following source removal activities to the aforementioned request for the Joplin site. As part of its participation in the BVCP, Spire Missouri communicates regularly with the MoDNR with respect to its remediation efforts and monitoring activities at these sites. On May 11, 2015, MoDNR approved the next phase of investigation at the Kansas City Station A Railroad area. Spire Alabama Spire Alabama is in the chain of title of nine former MGP sites, four of which it still owns, and five former manufactured gas distribution sites, one of which it still owns. In 2012, Spire Alabama responded to an EPA Request for Information Pursuant to Section 104 of CERCLA relating to the 35th Avenue Superfund Site located in North Birmingham, Jefferson County, Alabama. Spire Alabama was identified as a PRP under CERCLA for the cleanup of the site or costs the EPA incurs in cleaning up the site. At this point, Spire Alabama has not been provided information that would allow it to determine the extent, if any, of its potential liability with respect to the 35th Avenue Superfund Site and vigorously denies its inclusion as a PRP. Spire In addition to those discussed above for Spire Missouri and Spire Alabama, Spire is aware of the following contingent matters. Spire Marketing, along with many natural gas industry participants, faced the unprecedented effects of Winter Storm Uri in February 2021. Numerous natural gas producers and midstream operators were unable to deliver natural gas to market as they experienced wellhead freeze-offs, power outages and equipment failure due to the extreme weather. These events resulted in supply curtailments, and related notices of force majeure to excuse performance, from and to certain counterparties. Further, these events have made Spire Marketing subject to various commercial disputes (including regarding force majeure) and a regulatory dispute regarding tariff obligations as a shipper on an interstate pipeline. As such, Spire Marketing has recorded an estimate of potential liabilities for damages based on communications with counterparties to date and the facts and circumstances surrounding each transaction. It is expected that the estimate will change as new facts emerge or settlements are reached, and it is possible that final settlement amounts may materially differ from the current estimate.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	BASIS OF PRESENTATION – These notes are an integral part of the accompanying unaudited financial statements of Spire Inc. (“Spire” or the “Company”) presented on a consolidated basis, Spire Missouri Inc. (“Spire Missouri”) and Spire Alabama Inc. (“Spire Alabama”). Spire Missouri, Spire Alabama and Spire EnergySouth Inc. (“Spire EnergySouth”) are wholly owned subsidiaries of Spire. Spire Missouri, Spire Alabama and the subsidiaries of Spire EnergySouth (Spire Gulf Inc. and Spire Mississippi Inc.) are collectively referred to as the “Utilities.” The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial information with the instructions to Form 10-Q and Rule 10-01 of Regulation S‑X. Accordingly, they do not include all the disclosures required for complete financial statements. In the opinion of management, the accompanying unaudited financial statements include all adjustments necessary for the fair presentation of the results of operations for the periods presented. This Form 10-Q should be read in conjunction with the Notes to Financial Statements contained in Spire, Spire Missouri and Spire Alabama’s combined Annual Report on Form 10-K for the fiscal year ended September 30, 2021. The consolidated financial position, results of operations, and cash flows of Spire include the accounts of the Company and all its subsidiaries. Transactions and balances between consolidated entities have been eliminated from the consolidated financial statements of Spire. In compliance with GAAP, transactions between Spire Missouri and Spire Alabama and their affiliates, as well as intercompany balances on their balance sheets, have not been eliminated from their separate financial statements.
Regulated Operations	REGULATED OPERATIONS – The Utilities account for their regulated operations in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 980, Regulated Operations . This topic sets forth the application of GAAP for those companies whose rates are established by or are subject to approval by an independent third-party regulator. The provisions of this accounting guidance require, among other things, that financial statements of a regulated enterprise reflect the actions of regulators, where appropriate. These actions may result in the recognition of revenues and expenses in time periods that are different than non-regulated enterprises. When this occurs, costs are deferred as assets in the balance sheet (regulatory assets) and recorded as expenses when those amounts are reflected in rates. In addition, regulators can impose liabilities upon a regulated company for amounts previously collected from customers and for recovery of costs that are expected to be incurred in the future (regulatory liabilities). Management believes that the current regulatory environment supports the continued use of these regulatory accounting principles and that all regulatory assets and regulatory liabilities are recoverable or refundable through the regulatory process. As authorized by the Missouri Public Service Commission (MoPSC), the Mississippi Public Service Commission (MSPSC) and the Alabama Public Service Commission (APSC), the Purchased Gas Adjustment (PGA) clauses and Gas Supply Adjustment (GSA) riders allow the Utilities to pass through to customers the cost of purchased gas supplies. Regulatory assets and liabilities related to the PGA clauses and the GSA riders are both labeled Unamortized Purchased Gas Adjustments herein. See additional information about regulatory assets and liabilities in Note 4 , Regulatory Matters.
Derivatives	DERIVATIVES – In the course of their business, certain subsidiaries of Spire enter into commitments associated with the purchase or sale of natural gas. Certain of their derivative natural gas contracts are designated as normal purchases or normal sales and, as such, are excluded from the scope of FASB ASC Topic 815, Derivatives and Hedging . Those contracts are accounted for as executory contracts and recorded on an accrual basis. Revenues and expenses from such contracts are recorded gross. Contracts not designated as normal purchases or normal sales are recorded as derivatives with changes in fair value recognized in earnings in the periods prior to physical delivery. Certain of Spire Marketing’s wholesale purchase and sale transactions are classified as trading activities for financial reporting purposes, with income and expenses presented on a net basis in natural gas expenses in the Condensed Consolidated Statements of Income.
Transactions with Affiliates	TRANSACTIONS WITH AFFILIATES – Transactions between affiliates of the Company have been eliminated from the consolidated financial statements of Spire. As reflected in their separate financial statements, Spire Missouri and Spire Alabama borrowed funds from the Company and incurred related interest and in 2021, Spire Alabama lent excess funds to the Company and earned related interest. Spire Missouri and Spire Alabama also participated in normal intercompany shared services transactions. Spire Missouri’s and Spire Alabama’s other transactions with affiliates are presented below: Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire Missouri Purchases of natural gas from Spire Marketing Inc. $ 17.9 $ 57.6 $ 36.1 $ 68.3 Transportation services received from Spire STL Pipeline LLC 7.8 7.9 15.9 16.0 Sales of natural gas to Spire Marketing Inc. — — — 1.1 Transportation services received from Spire NGL Inc. — 0.2 — 0.5 Spire Alabama Purchases of natural gas from Spire Marketing Inc. $ — $ 5.8 $ — $ 10.6 Sales of natural gas to Spire Marketing Inc. — 0.1 — 0.1
Restricted Cash	RESTRICTED CASH – In Spire’s statement of cash flows for the period ended March 31, 2022, total Cash, Cash Equivalents, and Restricted Cash included $6.9 and $7.0 of restricted cash reported in “Other Investments” on the Company’s balance sheet as of March 31, 2022 and September 30, 2021, respectively (in addition to amounts shown as “Cash and cash equivalents”). This restricted cash has been segregated and invested in debt securities in a trust account based on collateral requirements for reinsurance at Spire’s risk management company.
Accrued Capital Expenditures	ACCRUED CAPITAL EXPENDITURES – Accrued capital expenditures, shown in the following table, are excluded from capital expenditures in the statements of cash flows until paid. March 31, September 30, March 31, 2022 2021 2021 Spire $ 38.8 $ 59.5 $ 36.1 Spire Missouri 28.7 37.1 21.8 Spire Alabama 5.0 13.6 4.7
Accounts Receivable and Allowance For Credit Losses	ACCOUNTS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES – Trade accounts receivable are recorded at the amounts due from customers, including unbilled amounts. Accounts receivable are written off when they are deemed to be uncollectible. An allowance for expected credit losses is estimated and updated based on relevant data and trends such as accounts receivable aging, historical write-off experience, current write-off trends, economic conditions, and the impact of weather and availability of customer payment assistance on collection trends. For the Utilities, net write-offs as a percentage of revenue has historically been the best predictor of base net write-off experience over time. Management judgment is applied in the development of the allowance due to the complexity of variables and subjective nature of certain relevant factors. For March 31, 2021, the estimates for expected credit losses were increased as a result of considerations related to the outbreak of the novel coronavirus (COVID-19), including trends from previous economic downturns, the effects of moratoriums on gas service cutoffs, and the effects of slower-than-normal disconnection activity in general, offset by the amount subject to specific recovery under Missouri’s deferral order (see Note 4 , Regulatory Matters). The accounts receivable of Spire’s non-utility businesses are evaluated separately from those of the Utilities. The allowance for credit losses for those other businesses is based on a continuous evaluation of the individual counterparty risk and is not significant for the periods presented. Activity in the allowance for credit losses is shown in the following table. Spire Spire Missouri Spire Alabama Three Months Ended March 31, 2022 2021 2022 2021 2022 2021 Allowance at beginning of period $ 31.4 $ 28.9 $ 23.8 $ 21.4 $ 6.7 $ 6.2 Provision for expected credit losses 5.2 6.6 4.7 5.7 0.5 0.6 Write-offs, net of recoveries (1.5 ) (1.1 ) (1.5 ) (0.5 ) (0.1 ) (0.3 ) Allowance at end of period $ 35.1 $ 34.4 $ 27.0 $ 26.6 $ 7.1 $ 6.5 Six Months Ended March 31, 2022 2021 2022 2021 2022 2021 Allowance at beginning of period $ 30.3 $ 24.9 $ 22.6 $ 18.1 $ 6.6 $ 5.5 Provision for expected credit losses 6.7 10.7 6.8 9.0 — 1.3 Write-offs, net of recoveries (1.9 ) (1.2 ) (2.4 ) (0.5 ) 0.5 (0.3 ) Allowance at end of period $ 35.1 $ 34.4 $ 27.0 $ 26.6 $ 7.1 $ 6.5

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Schedule of Inter-Company Transactions	Spire Missouri’s and Spire Alabama’s other transactions with affiliates are presented below Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire Missouri Purchases of natural gas from Spire Marketing Inc. $ 17.9 $ 57.6 $ 36.1 $ 68.3 Transportation services received from Spire STL Pipeline LLC 7.8 7.9 15.9 16.0 Sales of natural gas to Spire Marketing Inc. — — — 1.1 Transportation services received from Spire NGL Inc. — 0.2 — 0.5 Spire Alabama Purchases of natural gas from Spire Marketing Inc. $ — $ 5.8 $ — $ 10.6 Sales of natural gas to Spire Marketing Inc. — 0.1 — 0.1
Schedule of Capital Expenditures Excluded from Statement of Cash Flow	Accrued capital expenditures, shown in the following table, are excluded from capital expenditures in the statements of cash flows until paid. March 31, September 30, March 31, 2022 2021 2021 Spire $ 38.8 $ 59.5 $ 36.1 Spire Missouri 28.7 37.1 21.8 Spire Alabama 5.0 13.6 4.7
Schedule of Allowance for Credit Losses	Spire Spire Missouri Spire Alabama Three Months Ended March 31, 2022 2021 2022 2021 2022 2021 Allowance at beginning of period $ 31.4 $ 28.9 $ 23.8 $ 21.4 $ 6.7 $ 6.2 Provision for expected credit losses 5.2 6.6 4.7 5.7 0.5 0.6 Write-offs, net of recoveries (1.5 ) (1.1 ) (1.5 ) (0.5 ) (0.1 ) (0.3 ) Allowance at end of period $ 35.1 $ 34.4 $ 27.0 $ 26.6 $ 7.1 $ 6.5 Six Months Ended March 31, 2022 2021 2022 2021 2022 2021 Allowance at beginning of period $ 30.3 $ 24.9 $ 22.6 $ 18.1 $ 6.6 $ 5.5 Provision for expected credit losses 6.7 10.7 6.8 9.0 — 1.3 Write-offs, net of recoveries (1.9 ) (1.2 ) (2.4 ) (0.5 ) 0.5 (0.3 ) Allowance at end of period $ 35.1 $ 34.4 $ 27.0 $ 26.6 $ 7.1 $ 6.5

Revenue (Tables)

Revenue (Tables)	6 Months Ended
	Mar. 31, 2022
Revenue From Contract With Customer [Abstract]
Schedule of Revenue Disaggregated by Source and Customer Type	The following tables show revenue disaggregated by source and customer type. Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire Gas Utility: Residential $ 687.3 $ 537.6 $ 1,029.3 $ 887.5 Commercial and industrial 85.6 369.2 189.4 472.2 Transportation 33.5 34.2 64.7 66.4 Off-system and other incentive 12.0 130.6 16.8 139.9 Other customer revenue 6.5 (11.9 ) 10.1 (9.7 ) Total revenue from contracts with customers 824.9 1,059.7 1,310.3 1,556.3 Changes in accrued revenue under alternative revenue programs (7.5 ) (6.6 ) 10.6 (5.0 ) Total Gas Utility operating revenues 817.4 1,053.1 1,320.9 1,551.3 Gas Marketing 59.4 33.4 107.3 58.2 Other 18.1 15.6 34.7 32.3 Total before eliminations 894.9 1,102.1 1,462.9 1,641.8 Intersegment eliminations (see Note 9, Information by Operating Segment) (14.0 ) 2.8 (26.6 ) (24.3 ) Total Operating Revenues $ 880.9 $ 1,104.9 $ 1,436.3 $ 1,617.5 Spire Missouri Residential $ 529.1 $ 365.4 $ 776.2 $ 628.4 Commercial and industrial 19.9 304.0 88.1 373.9 Transportation 10.1 9.9 19.3 18.9 Off-system and other incentive 11.3 128.5 15.8 135.9 Other customer revenue 3.6 (17.5 ) 5.9 (14.6 ) Total revenue from contracts with customers 574.0 790.3 905.3 1,142.5 Changes in accrued revenue under alternative revenue programs (2.8 ) 0.6 13.8 3.9 Total Operating Revenues $ 571.2 $ 790.9 $ 919.1 $ 1,146.4 Spire Alabama Residential $ 129.9 $ 144.8 $ 210.0 $ 214.0 Commercial and industrial 51.6 53.2 77.6 77.5 Transportation 20.7 21.7 40.1 42.2 Off-system and other incentive 0.6 1.9 1.0 3.9 Other customer revenue 1.9 3.9 2.7 2.0 Total revenue from contracts with customers 204.7 225.5 331.4 339.6 Changes in accrued revenue under alternative revenue programs (0.6 ) (2.9 ) (0.7 ) (3.4 ) Total Operating Revenues $ 204.1 $ 222.6 $ 330.7 $ 336.2
Schedule of Gross Receipts Taxes	The expense amounts (shown in the table below) are re ported gross in the “Taxes, other than income taxes” line in the statements of income , and corresponding revenues are reported in “Operating Revenues . ” Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire $ 51.9 $ 42.2 $ 73.8 $ 63.9 Spire Missouri 39.0 28.6 53.9 43.8 Spire Alabama 11.3 11.8 17.0 17.1

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	6 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Share	Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Basic Earnings Per Common Share: Net Income $ 173.6 $ 187.4 $ 229.3 $ 276.3 Less: Provision for preferred dividends 3.7 3.7 7.4 7.4 Income allocated to participating securities 0.2 0.3 0.3 0.4 Income Available to Common Shareholders $ 169.7 $ 183.4 $ 221.6 $ 268.5 Weighted Average Common Shares Outstanding (in millions) 51.8 51.6 51.7 51.6 Basic Earnings Per Common Share $ 3.27 $ 3.56 $ 4.28 $ 5.21 Diluted Earnings Per Common Share: Net Income $ 173.6 $ 187.4 $ 229.3 $ 276.3 Less: Provision for preferred dividends 3.7 3.7 7.4 7.4 Income allocated to participating securities 0.2 0.3 0.3 0.4 Income Available to Common Shareholders $ 169.7 $ 183.4 $ 221.6 $ 268.5 Weighted Average Common Shares Outstanding (in millions) 51.8 51.6 51.7 51.6 Dilutive Effect of Restricted Stock and Restricted Stock Units (in millions)* 0.1 0.1 0.1 0.1 Weighted Average Diluted Common Shares (in millions) 51.9 51.7 51.8 51.7 Diluted Earnings Per Common Share $ 3.27 $ 3.55 $ 4.28 $ 5.20 * Calculation excludes certain outstanding common shares (shown in millions by period at the right) attributable to stock units subject to performance or market conditions and restricted stock, which could have a dilutive effect in the future 0.2 0.1 0.2 0.1

Regulatory Matters (Tables)

Regulatory Matters (Tables)	6 Months Ended
	Mar. 31, 2022
Regulated Operations [Abstract]
Schedule of Regulatory Assets and Liabilities	The following regulatory assets and regulatory liabilities were reflected in the balance sheets of the Company, Spire Missouri and Spire Alabama as of March 31, 2022, September 30, 2021, and March 31, 2021. March 31, September 30, March 31, Spire 2022 2021 2021 Regulatory Assets: Current: Pension and postretirement benefit costs $ — $ 31.1 $ 30.9 Unamortized purchased gas adjustments 146.6 243.5 0.1 Other 17.4 31.9 29.4 Total Current Regulatory Assets 164.0 306.5 60.4 Noncurrent: Pension and postretirement benefit costs 314.8 313.8 418.3 Cost of removal 456.3 431.9 430.7 Future income taxes due from customers 138.0 132.9 127.4 Energy efficiency 53.1 47.6 43.2 Unamortized purchased gas adjustments 35.2 — 51.5 Other 109.4 67.3 62.5 Total Noncurrent Regulatory Assets 1,106.8 993.5 1,133.6 Total Regulatory Assets $ 1,270.8 $ 1,300.0 $ 1,194.0 Regulatory Liabilities: Current: Pension and postretirement benefit costs $ — $ 5.8 $ 5.8 Unamortized purchased gas adjustments — 11.0 28.9 Other 3.2 17.8 21.6 Total Current Regulatory Liabilities 3.2 34.6 56.3 Noncurrent: Deferred taxes due to customers 152.1 127.5 133.2 Pension and postretirement benefit costs 179.4 159.3 170.2 Accrued cost of removal 38.3 36.2 28.7 Unamortized purchased gas adjustments 17.1 284.3 49.7 Other 13.5 13.6 41.7 Total Noncurrent Regulatory Liabilities 400.4 620.9 423.5 Total Regulatory Liabilities $ 403.6 $ 655.5 $ 479.8 March 31, September 30, March 31, Spire Missouri 2022 2021 2021 Regulatory Assets: Current: Pension and postretirement benefit costs $ — $ 21.9 $ 21.9 Unamortized purchased gas adjustments 112.5 242.8 — Other 0.2 11.6 15.6 Total Current Regulatory Assets 112.7 276.3 37.5 Noncurrent: Future income taxes due from customers 129.3 124.2 118.6 Pension and postretirement benefit costs 227.5 226.0 324.6 Energy efficiency 53.1 47.6 43.2 Unamortized purchased gas adjustments 35.2 — 51.5 Cost of removal 34.9 34.9 21.3 Other 92.7 50.4 45.1 Total Noncurrent Regulatory Assets 572.7 483.1 604.3 Total Regulatory Assets $ 685.4 $ 759.4 $ 641.8 Regulatory Liabilities: Current: Pension and postretirement benefit costs $ — $ 3.6 $ 3.6 Unamortized purchased gas adjustments — — 17.0 Other — 13.5 17.0 Total Current Regulatory Liabilities — 17.1 37.6 Noncurrent: Deferred taxes due to customers 134.7 110.2 115.8 Pension and postretirement benefit costs 148.3 131.4 151.9 Accrued cost of removal 5.7 4.9 — Unamortized purchased gas adjustments 17.1 284.3 49.7 Other 7.9 8.0 36.1 Total Noncurrent Regulatory Liabilities 313.7 538.8 353.5 Total Regulatory Liabilities $ 313.7 $ 555.9 $ 391.1 March 31, September 30, March 31, Spire Alabama 2022 2021 2021 Regulatory Assets: Current: Pension and postretirement benefit costs $ — $ 8.2 $ 8.0 Unamortized purchased gas adjustments 31.0 — — Other 10.0 10.6 3.8 Total Current Regulatory Assets 41.0 18.8 11.8 Noncurrent: Future income taxes due from customers 2.2 2.2 2.2 Pension and postretirement benefit costs 82.0 82.9 88.5 Cost of removal 421.4 397.0 409.4 Other 1.1 1.2 1.1 Total Noncurrent Regulatory Assets 506.7 483.3 501.2 Total Regulatory Assets $ 547.7 $ 502.1 $ 513.0 Regulatory Liabilities: Current: Pension and postretirement benefit costs $ — $ 2.2 $ 2.2 Unamortized purchased gas adjustments — 10.2 10.6 Other — 1.0 1.4 Total Current Regulatory Liabilities — 13.4 14.2 Noncurrent: Pension and postretirement benefit costs 21.1 19.8 14.3 Other 3.6 3.6 3.7 Total Noncurrent Regulatory Liabilities 24.7 23.4 18.0 Total Regulatory Liabilities $ 24.7 $ 36.8 $ 32.2
Schedule of Regulatory Assets Not Earning a Return	A portion of the Company’s and Spire Missouri’s regulatory assets are not earning a return, as shown in the table below: March 31, September 30, March 31, 2022 2021 2021 Spire Pension and postretirement benefit costs $ 152.0 $ 165.7 $ 226.3 Future income taxes due from customers 135.7 130.7 125.1 Unamortized purchased gas adjustments 147.7 242.8 — Other 120.2 86.0 122.9 Total Regulatory Assets Not Earning a Return $ 555.6 $ 625.2 $ 474.3 Spire Missouri Pension and postretirement benefit costs $ 152.0 $ 165.7 $ 226.3 Future income taxes due from customers 129.3 124.2 118.6 Unamortized purchased gas adjustments 147.7 242.8 — Other 120.2 86.0 122.9 Total Regulatory Assets Not Earning a Return $ 549.2 $ 618.7 $ 467.8

Financing (Tables)

Financing (Tables)	6 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Schedule of Short-term Borrowings	Information about short-term borrowings, including Spire Missouri’s and Spire Alabama’s borrowings from Spire, is presented in the following table. As of March 31, 2022, $496.6 of Spire’s CP Program borrowings was used to support lending to the Utilities. Spire (Parent Only) Spire Missouri Spire Alabama Spire CP Term Spire Spire Consol- Program Loan Note Note idated Six Months Ended March 31, 2022 Highest borrowings outstanding $ 746.8 $ 250.0 $ 412.0 $ 191.6 $ 996.8 Lowest borrowings outstanding 408.0 — 43.2 38.4 556.0 Weighted average borrowings 572.5 226.6 220.0 116.8 799.1 Weighted average interest rate 0.4 % 0.8 % 0.3 % 0.4 % 0.5 % As of March 31, 2022 Borrowings outstanding $ 607.1 $ — $ 277.2 $ 156.6 $ 607.1 Weighted average interest rate 0.9 % n/a 0.9 % 0.9 % 0.9 % As of September 30, 2021 Borrowings outstanding $ 422.0 $ 250.0 $ 240.9 $ 49.0 $ 672.0 Weighted average interest rate 0.2 % 0.7 % 0.2 % 0.2 % 0.4 % As of March 31, 2021 Borrowings outstanding $ 403.5 $ 250.0 $ 369.4 $ — $ 653.5 Weighted average interest rate 0.2 % 0.8 % 0.2 % n/a 0.4 %
Summary Capitalized Interest	Interest expense shown on the statements of income is net of the capitalized interest amounts shown in the following table. Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire $ 1.0 $ 1.1 $ 2.1 $ 2.0 Spire Missouri 0.1 0.1 0.1 0.1 Spire Alabama 0.8 0.7 1.6 1.3

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	6 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Summary of Financial Instruments Measured at Fair Value on Recurring Basis	The carrying amounts and estimated fair values of financial instruments not measured at fair value on a recurring basis are shown in the following tables, classified according to the fair value hierarchy. There were no such instruments classified as Level 3 (significant unobservable inputs) as of March 31, 2022, September 30, 2021, and March 31, 2021. Classification of Estimated Fair Value Carrying Amount Fair Value Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Spire As of March 31, 2022 Cash and cash equivalents $ 8.3 $ 8.3 $ 8.3 $ — Notes payable 607.1 607.1 — 607.1 Long-term debt, including current portion 3,238.5 3,299.1 — 3,299.1 As of September 30, 2021 Cash and cash equivalents $ 4.3 $ 4.3 $ 4.3 $ — Notes payable 672.0 672.0 — 672.0 Long-term debt, including current portion 2,994.9 3,375.9 — 3,375.9 As of March 31, 2021 Cash and cash equivalents $ 104.0 $ 104.0 $ 104.0 $ — Notes payable 653.5 653.5 — 653.5 Long-term debt, including current portion 2,803.3 3,090.9 — 3,090.9 Spire Missouri As of March 31, 2022 Notes payable – associated companies $ 277.2 $ 277.2 $ — $ 277.2 Long-term debt 1,637.1 1,691.9 — 1,691.9 As of September 30, 2021 Notes payable $ 250.0 $ 250.0 $ — $ 250.0 Notes payable – 240.9 240.9 — 240.9 Long-term debt 1,338.4 1,540.4 — 1,540.4 As of March 31, 2021 Notes payable $ 250.0 $ 250.0 $ — $ 250.0 Notes payable – 369.4 369.4 — 369.4 Long-term debt 1,092.4 1,254.2 — 1,254.2 Spire Alabama As of March 31, 2022 Cash and cash equivalents $ 0.2 $ 0.2 $ 0.2 $ — Notes payable – 156.6 156.6 — 156.6 Long-term debt, including current portion 571.4 588.0 — 588.0 As of September 30, 2021 Notes payable – $ 49.0 $ 49.0 $ — $ 49.0 Long-term debt 621.2 707.5 — 707.5 As of March 31, 2021 Cash and cash equivalents $ 18.2 $ 18.2 $ 18.2 $ — Notes receivable – associated companies 20.0 20.0 — 20.0 Long-term debt, including current portion 621.1 682.3 — 682.3

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Mar. 31, 2022
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	Spire Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Effects of Netting and Cash Margin Receivables /Payables Total As of March 31, 2022 ASSETS Gas Utility: U.S. stock/bond mutual funds $ 23.0 $ — $ — $ 23.0 NYMEX/ICE natural gas contracts 58.9 — (58.9 ) — Gas Marketing: NYMEX/ICE natural gas contracts — 96.1 (88.4 ) 7.7 Natural gas commodity contracts — 30.8 (1.0 ) 29.8 Other: U.S. stock/bond mutual funds 24.1 — — 24.1 Interest rate swaps 28.8 — (7.9 ) 20.9 Total $ 134.8 $ 126.9 $ (156.2 ) $ 105.5 LIABILITIES Gas Marketing: NYMEX/ICE natural gas contracts $ — $ 40.4 $ (40.4 ) $ — Natural gas commodity contracts — 106.2 (1.0 ) 105.2 Other: Interest rate swaps 7.9 — (7.9 ) — Total $ 7.9 $ 146.6 $ (49.3 ) $ 105.2 Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Effects of Netting and Cash Margin Receivables /Payables Total As of September 30, 2021 ASSETS Gas Utility: U.S. stock/bond mutual funds $ 23.8 $ — $ — $ 23.8 NYMEX/ICE natural gas contracts 104.0 — (104.0 ) — Gas Marketing: NYMEX/ICE natural gas contracts — 114.7 (93.7 ) 21.0 Natural gas commodity contracts — 35.2 (5.5 ) 29.7 Other: U.S. stock/bond mutual funds 26.2 — — 26.2 Interest rate swaps 12.6 — (5.2 ) 7.4 Total $ 166.6 $ 149.9 $ (208.4 ) $ 108.1 LIABILITIES Gas Utility: NYMEX/ICE natural gas contracts $ 0.3 $ — $ (0.3 ) $ — Gas Marketing: NYMEX/ICE natural gas contracts — 62.0 (62.0 ) — Natural gas commodity contracts — 96.7 (5.5 ) 91.2 Other: Interest rate swaps 5.7 — (5.2 ) 0.5 Total $ 6.0 $ 158.7 $ (73.0 ) $ 91.7 As of March 31, 2021 ASSETS Gas Utility: U.S. stock/bond mutual funds $ 23.5 $ — $ — $ 23.5 NYMEX/ICE natural gas contracts 0.4 — (0.4 ) — Gasoline and heating oil contracts 0.3 — (0.3 ) — Gas Marketing: NYMEX/ICE natural gas contracts — 15.1 (12.3 ) 2.8 Natural gas commodity contracts — 9.3 — 9.3 Other: U.S. stock/bond mutual funds 22.9 — — 22.9 Interest rate swaps — 27.9 — 27.9 Total $ 47.1 $ 52.3 $ (13.0 ) $ 86.4 LIABILITIES Gas Utility: NYMEX/ICE natural gas contracts $ 1.8 $ — $ (1.8 ) $ — Gas Marketing: NYMEX/ICE natural gas contracts — 4.7 (4.7 ) — Natural gas commodity contracts — 24.5 — 24.5 Other: Interest rate swaps — 21.4 — 21.4 Total $ 1.8 $ 50.6 $ (6.5 ) $ 45.9
Spire Missouri
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	Spire Missouri Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Effects of Netting and Cash Margin Receivables /Payables Total As of March 31, 2022 ASSETS U.S. stock/bond mutual funds $ 23.0 $ — $ — $ 23.0 NYMEX/ICE natural gas contracts 58.9 — (58.9 ) — Total $ 81.9 $ — $ (58.9 ) $ 23.0 As of September 30, 2021 ASSETS U.S. stock/bond mutual funds $ 23.8 $ — $ — $ 23.8 NYMEX/ICE natural gas contracts 104.0 — (104.0 ) — Total $ 127.8 $ — $ (104.0 ) $ 23.8 LIABILITIES NYMEX/ICE natural gas contracts $ 0.3 $ — $ (0.3 ) $ — As of March 31, 2021 ASSETS U.S. stock/bond mutual funds $ 23.5 $ — $ — $ 23.5 NYMEX/ICE natural gas contracts 0.4 — (0.4 ) — Gasoline and heating oil contracts 0.3 — (0.3 ) — Total $ 24.2 $ — $ (0.7 ) $ 23.5 LIABILITIES NYMEX/ICE natural gas contracts $ 1.8 $ — $ (1.8 ) $ —

Pension Plans and Other Postr_2

Pension Plans and Other Postretirement Benefits (Tables)	6 Months Ended
	Mar. 31, 2022
Pension Plans
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic cost	The net periodic pension cost includes components shown in the following tables. The components other than the service costs and regulatory adjustment are presented in “Other Income, Net” in the income statement, except for Spire Alabama’s losses on lump-sum settlements. Such losses are capitalized in regulatory balances and amortized over the remaining actuarial life of individuals in the plan, and that amortization is presented in “Other Income, Net.” Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire Service cost – benefits earned during the period $ 5.4 $ 5.3 $ 10.8 $ 10.9 Interest cost on projected benefit obligation 5.3 4.6 10.4 9.8 Expected return on plan assets (8.2 ) (7.1 ) (16.4 ) (15.1 ) Amortization of prior service credit (1.2 ) (0.7 ) (2.3 ) (1.5 ) Amortization of actuarial loss 3.6 3.8 7.3 7.8 Loss on lump-sum settlements 11.7 3.8 11.7 3.8 Subtotal 16.6 9.7 21.5 15.7 Regulatory adjustment (1.2 ) 5.2 9.4 14.8 Net pension cost $ 15.4 $ 14.9 $ 30.9 $ 30.5 Spire Missouri Service cost – benefits earned during the period $ 3.8 $ 3.9 $ 7.7 $ 7.8 Interest cost on projected benefit obligation 3.6 3.5 7.1 7.0 Expected return on plan assets (5.9 ) (5.6 ) (11.9 ) (11.2 ) Amortization of prior service credit (0.5 ) (0.1 ) (1.0 ) (0.3 ) Amortization of actuarial loss 2.8 2.8 5.6 5.7 Loss on lump-sum settlements 6.8 — 6.8 — Subtotal 10.6 4.5 14.3 9.0 Regulatory adjustment 1.1 7.5 9.6 15.1 Net pension cost $ 11.7 $ 12.0 $ 23.9 $ 24.1 Spire Alabama Service cost – benefits earned during the period $ 1.3 $ 1.4 $ 2.7 $ 2.9 Interest cost on projected benefit obligation 1.2 1.2 2.3 2.4 Expected return on plan assets (1.4 ) (1.5 ) (2.8 ) (3.1 ) Amortization of prior service credit (0.6 ) (0.6 ) (1.2 ) (1.2 ) Amortization of actuarial loss 0.8 1.0 1.7 2.1 Loss on lump-sum settlements 4.9 3.8 4.9 3.8 Subtotal 6.2 5.3 7.6 6.9 Regulatory adjustment (2.5 ) (2.5 ) (0.6 ) (0.7 ) Net pension cost $ 3.7 $ 2.8 $ 7.0 $ 6.2
Other Postretirement Plans
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic cost	The net periodic postretirement benefit cost includes components shown in the following tables. The components other than the service costs and regulatory adjustment are presented in “Other Income, Net” in the income statement, except in the event Spire Alabama incurs losses on lump-sum settlements. Any such losses are capitalized in regulatory balances and amortized over the remaining actuarial life of individuals in the plan, and that amortization is presented in “Other Income, Net.” Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Spire Service cost – benefits earned during the period $ 2.0 $ 1.9 $ 3.9 $ 3.7 Interest cost on accumulated postretirement benefit obligation 1.5 1.6 3.0 3.0 Expected return on plan assets (4.3 ) (4.1 ) (8.5 ) (8.1 ) Amortization of prior service cost 0.2 0.2 0.5 0.5 Amortization of actuarial gain (0.6 ) (0.4 ) (1.2 ) (0.8 ) Subtotal (1.2 ) (0.8 ) (2.3 ) (1.7 ) Regulatory adjustment 0.1 3.2 3.3 6.6 Net postretirement benefit (income) cost $ (1.1 ) $ 2.4 $ 1.0 $ 4.9 Spire Missouri Service cost – benefits earned during the period $ 1.6 $ 1.5 $ 3.2 $ 3.1 Interest cost on accumulated postretirement benefit obligation 1.1 1.1 2.2 2.2 Expected return on plan assets (2.9 ) (2.8 ) (5.7 ) (5.5 ) Amortization of prior service cost 0.2 0.2 0.4 0.4 Amortization of actuarial gain (0.5 ) (0.3 ) (1.0 ) (0.7 ) Subtotal (0.5 ) (0.3 ) (0.9 ) (0.5 ) Regulatory adjustment 0.5 3.7 4.1 7.5 Net postretirement benefit cost $ — $ 3.4 $ 3.2 $ 7.0 Spire Alabama Service cost – benefits earned during the period $ 0.3 $ 0.3 $ 0.6 $ 0.5 Interest cost on accumulated postretirement benefit obligation 0.3 0.4 0.7 0.7 Expected return on plan assets (1.3 ) (1.3 ) (2.6 ) (2.5 ) Amortization of prior service cost — — 0.1 0.1 Subtotal (0.7 ) (0.6 ) (1.2 ) (1.2 ) Regulatory adjustment (0.4 ) (0.5 ) (0.9 ) (0.9 ) Net postretirement benefit income $ (1.1 ) $ (1.1 ) $ (2.1 ) $ (2.1 )

Information by Operating Segm_2

Information by Operating Segment (Tables)	6 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Schedule of Operating Segment Information	Gas Utility Gas Marketing Other Eliminations Consolidated Three Months Ended March 31, 2022 Operating Revenues: Revenues from external customers $ 817.4 $ 59.4 $ 4.1 $ — $ 880.9 Intersegment revenues — — 14.0 (14.0 ) — Total Operating Revenues 817.4 59.4 18.1 (14.0 ) 880.9 Operating Expenses: Natural gas 356.0 45.8 — (9.8 ) 392.0 Operation and maintenance 104.2 3.2 10.0 (4.2 ) 113.2 Depreciation and amortization 56.5 0.4 2.0 — 58.9 Taxes, other than income taxes 70.3 0.4 0.9 — 71.6 Total Operating Expenses 587.0 49.8 12.9 (14.0 ) 635.7 Operating Income $ 230.4 $ 9.6 $ 5.2 $ — $ 245.2 Net Economic Earnings (Loss) $ 169.2 $ 14.4 $ (2.6 ) $ — $ 181.0 Gas Utility Gas Marketing Other Eliminations Consolidated Three Months Ended March 31, 2021 Operating Revenues: Revenues from external customers $ 1,053.0 $ 47.4 $ 4.5 $ — $ 1,104.9 Intersegment revenues 0.1 (14.0 ) 11.1 2.8 — Total Operating Revenues 1,053.1 33.4 15.6 2.8 1,104.9 Operating Expenses: Natural gas 619.2 (6.2 ) 0.1 6.0 619.1 Operation and maintenance 104.0 7.1 11.1 (3.2 ) 119.0 Depreciation and amortization 49.5 0.3 1.7 — 51.5 Taxes, other than income taxes 56.4 0.5 1.0 — 57.9 Total Operating Expenses 829.1 1.7 13.9 2.8 847.5 Operating Income $ 224.0 $ 31.7 $ 1.7 $ — $ 257.4 Net Economic Earnings (Loss) $ 159.7 $ 39.8 $ (3.9 ) $ — $ 195.6 Gas Utility Gas Marketing Other Eliminations Consolidated Six Months Ended March 31, 2022 Operating Revenues: Revenues from external customers $ 1,320.9 $ 107.3 $ 8.1 $ — $ 1,436.3 Intersegment revenues — — 26.6 (26.6 ) — Total Operating Revenues 1,320.9 107.3 34.7 (26.6 ) 1,436.3 Operating Expenses: Natural gas 566.2 93.8 — (18.8 ) 641.2 Operation and maintenance 211.5 5.9 20.0 (7.8 ) 229.6 Depreciation and amortization 111.1 0.7 4.0 — 115.8 Taxes, other than income taxes 107.3 0.4 1.5 — 109.2 Total Operating Expenses 996.1 100.8 25.5 (26.6 ) 1,095.8 Operating Income $ 324.8 $ 6.5 $ 9.2 $ — $ 340.5 Net Economic Earnings (Loss) $ 236.4 $ 14.9 $ (7.7 ) $ — $ 243.6 Gas Utility Gas Marketing Other Eliminations Consolidated Six Months Ended March 31, 2021 Operating Revenues: Revenues from external customers $ 1,550.2 $ 58.1 $ 9.2 $ — $ 1,617.5 Intersegment revenues 1.1 0.1 23.1 (24.3 ) — Total Operating Revenues 1,551.3 58.2 32.3 (24.3 ) 1,617.5 Operating Expenses: Natural gas 823.5 (5.5 ) 0.1 (17.8 ) 800.3 Operation and maintenance 207.0 10.4 19.7 (6.5 ) 230.6 Depreciation and amortization 98.1 0.6 3.6 — 102.3 Taxes, other than income taxes 91.9 0.7 1.4 — 94.0 Total Operating Expenses 1,220.5 6.2 24.8 (24.3 ) 1,227.2 Operating Income $ 330.8 $ 52.0 $ 7.5 $ — $ 390.3 Net Economic Earnings (Loss) $ 236.1 $ 43.1 $ (6.7 ) $ — $ 272.5 March 31, September 30, March 31, 2022 2021 2021 Total Assets: Gas Utility $ 7,684.1 $ 7,615.4 $ 7,265.0 Gas Marketing 431.1 466.1 341.0 Other 2,543.8 2,351.7 2,513.7 Eliminations (1,257.7 ) (1,076.8 ) (1,182.9 ) Total Assets $ 9,401.3 $ 9,356.4 $ 8,936.8
Schedule of Reconciliation of Consolidated Net Economic Earnings to Consolidated Net Income	The following table reconciles the Company’s net economic earnings to net income. Three Months Ended March 31, Six Months Ended March 31, 2022 2021 2022 2021 Net Income $ 173.6 $ 187.4 $ 229.3 $ 276.3 Adjustments, pre-tax: Missouri regulatory adjustment — (9.0 ) — (9.0 ) Fair value and timing adjustments 9.9 20.1 13.6 4.1 Income tax adjustments (2.5 ) (2.9 ) 0.7 1.1 Net Economic Earnings $ 181.0 $ 195.6 $ 243.6 $ 272.5

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Details) $ in Millions	6 Months Ended
	Mar. 31, 2022USD ($)ReportingUnit	Mar. 31, 2022USD ($)operating-segment	Sep. 30, 2021USD ($)
Accounting Policies [Abstract]
Number of reportable segments	2	2
Restricted cash	$ 6.9	$ 6.9	$ 7

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Inter-Company Transactions (Details) - Affiliated Entity - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Spire Missouri | Spire Marketing Inc | Regulated Operation
Related Party Transaction [Line Items]
Purchases of natural gas from related party	$ 17.9	$ 57.6	$ 36.1	$ 68.3
Sales of natural gas to Spire Marketing Inc.				1.1
Spire Missouri | Spire STL Pipeline LLC | Unregulated Operation
Related Party Transaction [Line Items]
Transportation services received	$ 7.8	7.9	$ 15.9	16
Spire Missouri | Spire NGL Inc. | Unregulated Operation
Related Party Transaction [Line Items]
Transportation services received		0.2		0.5
Spire Alabama | Spire Marketing Inc | Regulated Operation
Related Party Transaction [Line Items]
Purchases of natural gas from related party		5.8		10.6
Sales of natural gas to Spire Marketing Inc.		$ 0.1		$ 0.1

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Accrued Capital Expenditures (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021
Schedule Of Accrued Capital Expenditures Excluded From Statement Of Cash Flow [Line Items]
Accruals for capital expenditures	$ 38.8	$ 36.1	$ 59.5
Spire Missouri
Schedule Of Accrued Capital Expenditures Excluded From Statement Of Cash Flow [Line Items]
Accruals for capital expenditures	28.7	21.8	37.1
Spire Alabama
Schedule Of Accrued Capital Expenditures Excluded From Statement Of Cash Flow [Line Items]
Accruals for capital expenditures	$ 5	$ 4.7	$ 13.6

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Allowance for Credit Losses (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Accounts Notes And Loans Receivable [Line Items]
Allowance at beginning of period	$ 31.4	$ 28.9	$ 30.3	$ 24.9
Provision for expected credit losses	5.2	6.6	6.7	10.7
Write-offs, net of recoveries	(1.5)	(1.1)	(1.9)	(1.2)
Allowance at end of period	35.1	34.4	35.1	34.4
Spire Missouri
Accounts Notes And Loans Receivable [Line Items]
Allowance at beginning of period	23.8	21.4	22.6	18.1
Provision for expected credit losses	4.7	5.7	6.8	9
Write-offs, net of recoveries	(1.5)	(0.5)	(2.4)	(0.5)
Allowance at end of period	27	26.6	27	26.6
Spire Alabama
Accounts Notes And Loans Receivable [Line Items]
Allowance at beginning of period	6.7	6.2	6.6	5.5
Provision for expected credit losses	0.5	0.6		1.3
Write-offs, net of recoveries	(0.1)	(0.3)	0.5	(0.3)
Allowance at end of period	$ 7.1	$ 6.5	$ 7.1	$ 6.5

Revenue - Schedule of Revenue D

Revenue - Schedule of Revenue Disaggregated by Source and Customer Type (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Feb. 28, 2021	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Disaggregation Of Revenue [Line Items]
Total operating revenues	$ 3.2
Total operating revenues		$ 880.9	$ 1,104.9	$ 1,436.3	$ 1,617.5
Commercial And Industrial
Disaggregation Of Revenue [Line Items]
Total operating revenues		150		150
Off System And Other Incentive
Disaggregation Of Revenue [Line Items]
Total operating revenues	$ 25
Other Customer Revenue
Disaggregation Of Revenue [Line Items]
Total operating revenues			25		25
Intersegment Eliminations
Disaggregation Of Revenue [Line Items]
Total operating revenues		(14)	2.8	(26.6)	(24.3)
Gas Utility | Operating Segments
Disaggregation Of Revenue [Line Items]
Total operating revenues		817.4	1,053.1	1,320.9	1,551.3
Gas Marketing | Operating Segments
Disaggregation Of Revenue [Line Items]
Total operating revenues		59.4	33.4	107.3	58.2
Spire
Disaggregation Of Revenue [Line Items]
Total operating revenues		880.9	1,104.9	1,436.3	1,617.5
Spire | Operating Segments
Disaggregation Of Revenue [Line Items]
Total operating revenues		894.9	1,102.1	1,462.9	1,641.8
Spire | Intersegment Eliminations
Disaggregation Of Revenue [Line Items]
Total operating revenues		(14)	2.8	(26.6)	(24.3)
Spire | Gas Utility | Operating Segments
Disaggregation Of Revenue [Line Items]
Total operating revenues		824.9	1,059.7	1,310.3	1,556.3
Changes in accrued revenue under alternative revenue programs		(7.5)	(6.6)	10.6	(5)
Total operating revenues		817.4	1,053.1	1,320.9	1,551.3
Spire | Gas Utility | Operating Segments | Residential
Disaggregation Of Revenue [Line Items]
Total operating revenues		687.3	537.6	1,029.3	887.5
Spire | Gas Utility | Operating Segments | Commercial And Industrial
Disaggregation Of Revenue [Line Items]
Total operating revenues		85.6	369.2	189.4	472.2
Spire | Gas Utility | Operating Segments | Transportation
Disaggregation Of Revenue [Line Items]
Total operating revenues		33.5	34.2	64.7	66.4
Spire | Gas Utility | Operating Segments | Off System And Other Incentive
Disaggregation Of Revenue [Line Items]
Total operating revenues		12	130.6	16.8	139.9
Spire | Gas Utility | Operating Segments | Other Customer Revenue
Disaggregation Of Revenue [Line Items]
Total operating revenues		6.5	(11.9)	10.1	(9.7)
Spire | Gas Marketing | Operating Segments
Disaggregation Of Revenue [Line Items]
Total operating revenues		59.4	33.4	107.3	58.2
Spire | Other | Operating Segments
Disaggregation Of Revenue [Line Items]
Total operating revenues		$ 18.1	$ 15.6	$ 34.7	$ 32.3

Revenue - Schedule of Operating

Revenue - Schedule of Operating Revenue Information (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Feb. 28, 2021	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Disaggregation Of Revenue [Line Items]
Total operating revenues		$ 880.9	$ 1,104.9	$ 1,436.3	$ 1,617.5
Commercial And Industrial
Disaggregation Of Revenue [Line Items]
Total operating revenues		150		150
Off System And Other Incentive
Disaggregation Of Revenue [Line Items]
Total operating revenues	$ 25
Other Customer Revenue
Disaggregation Of Revenue [Line Items]
Total operating revenues			25		25
Spire Missouri
Disaggregation Of Revenue [Line Items]
Total operating revenues		574	790.3	905.3	1,142.5
Changes in accrued revenue under alternative revenue programs		(2.8)	0.6	13.8	3.9
Total operating revenues		571.2	790.9	919.1	1,146.4
Spire Missouri | Commercial And Industrial
Disaggregation Of Revenue [Line Items]
Total operating revenues		19.9	304	88.1	373.9
Spire Missouri | Residential
Disaggregation Of Revenue [Line Items]
Total operating revenues		529.1	365.4	776.2	628.4
Spire Missouri | Off System And Other Incentive
Disaggregation Of Revenue [Line Items]
Total operating revenues		11.3	128.5	15.8	135.9
Spire Missouri | Transportation
Disaggregation Of Revenue [Line Items]
Total operating revenues		10.1	9.9	19.3	18.9
Spire Missouri | Other Customer Revenue
Disaggregation Of Revenue [Line Items]
Total operating revenues		3.6	(17.5)	5.9	(14.6)
Spire Alabama
Disaggregation Of Revenue [Line Items]
Total operating revenues		204.7	225.5	331.4	339.6
Changes in accrued revenue under alternative revenue programs		(0.6)	(2.9)	(0.7)	(3.4)
Total operating revenues		204.1	222.6	330.7	336.2
Spire Alabama | Commercial And Industrial
Disaggregation Of Revenue [Line Items]
Total operating revenues		51.6	53.2	77.6	77.5
Spire Alabama | Residential
Disaggregation Of Revenue [Line Items]
Total operating revenues		129.9	144.8	210	214
Spire Alabama | Off System And Other Incentive
Disaggregation Of Revenue [Line Items]
Total operating revenues		0.6	1.9	1	3.9
Spire Alabama | Transportation
Disaggregation Of Revenue [Line Items]
Total operating revenues		20.7	21.7	40.1	42.2
Spire Alabama | Other Customer Revenue
Disaggregation Of Revenue [Line Items]
Total operating revenues		$ 1.9	$ 3.9	$ 2.7	$ 2

Revenue - Additional Informatio

Revenue - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Feb. 28, 2021	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Commercial And Industrial
Disaggregation Of Revenue [Line Items]
Total operating revenues		$ 150		$ 150
Off System And Other Incentive
Disaggregation Of Revenue [Line Items]
Total operating revenues	$ 25
Other Customer Revenue
Disaggregation Of Revenue [Line Items]
Total operating revenues			$ 25		$ 25

Revenue - Schedule of Gross Rec

Revenue - Schedule of Gross Receipts Taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Scheduleof Gross Receipts Taxes [Line Items]
Gross receipts taxes recorded in regulated gas distribution operating revenues	$ 51.9	$ 42.2	$ 73.8	$ 63.9
Spire Missouri
Scheduleof Gross Receipts Taxes [Line Items]
Gross receipts taxes recorded in regulated gas distribution operating revenues	39	28.6	53.9	43.8
Spire Alabama
Scheduleof Gross Receipts Taxes [Line Items]
Gross receipts taxes recorded in regulated gas distribution operating revenues	$ 11.3	$ 11.8	$ 17	$ 17.1

Earnings Per Common Share - Sch

Earnings Per Common Share - Schedule of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Basic Earnings Per Common Share:
Net Income	$ 173.6	$ 187.4	$ 229.3	$ 276.3
Less: Provision for preferred dividends	3.7	3.7	7.4	7.4
Income allocated to participating securities	0.2	0.3	0.3	0.4
Net Income Available to Common Shareholders	$ 169.7	$ 183.4	$ 221.6	$ 268.5
Weighted Average Common Shares Outstanding (in millions)	51.8	51.6	51.7	51.6
Basic Earnings Per Common Share	$ 3.27	$ 3.56	$ 4.28	$ 5.21
Diluted Earnings Per Common Share:
Net Income	$ 173.6	$ 187.4	$ 229.3	$ 276.3
Less: Provision for preferred dividends	3.7	3.7	7.4	7.4
Income allocated to participating securities	0.2	0.3	0.3	0.4
Income Available to Common Shareholders	$ 169.7	$ 183.4	$ 221.6	$ 268.5
Weighted Average Common Shares Outstanding (in millions)	51.8	51.6	51.7	51.6
Dilutive Effect of Restricted Stock and Restricted Stock Units (in millions)	0.1	0.1	0.1	0.1
Weighted Average Diluted Common Shares (in millions)	51.9	51.7	51.8	51.7
Diluted Earnings Per Common Share	$ 3.27	$ 3.55	$ 4.28	$ 5.20

Earnings Per Common Share - S_2

Earnings Per Common Share - Schedule of Basic and Diluted Earnings Per Common Share (Parenthetical) (Details) - shares shares in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Restricted Stock and Restricted Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Outstanding common shares excluded from calculation of diluted EPS (in shares)	0.2	0.1	0.2	0.1

Regulatory Matters - Schedule o

Regulatory Matters - Schedule of Regulatory Assets and Liabilities, Reflected in Balance Sheets (Details) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021
Regulatory Asset And Liabilities [Line Items]
Regulatory assets	$ 164	$ 306.5	$ 60.4
Regulatory assets, non current	1,106.8	993.5	1,133.6
Total Regulatory Assets	1,270.8	1,300	1,194
Regulatory liabilities	3.2	34.6	56.3
Regulatory liabilities, non current	400.4	620.9	423.5
Total Regulatory Liabilities	403.6	655.5	479.8
Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets	112.7	276.3	37.5
Regulatory assets, non current	572.7	483.1	604.3
Total Regulatory Assets	685.4	759.4	641.8
Regulatory liabilities	0	17.1	37.6
Regulatory liabilities, non current	313.7	538.8	353.5
Total Regulatory Liabilities	313.7	555.9	391.1
Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory assets	41	18.8	11.8
Regulatory assets, non current	506.7	483.3	501.2
Total Regulatory Assets	547.7	502.1	513
Regulatory liabilities	0	13.4	14.2
Regulatory liabilities, non current	24.7	23.4	18
Total Regulatory Liabilities	24.7	36.8	32.2
Pension and Other Postretirement Benefits
Regulatory Asset And Liabilities [Line Items]
Regulatory assets	0	31.1	30.9
Regulatory assets, non current	314.8	313.8	418.3
Pension and Other Postretirement Benefits | Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets	0	21.9	21.9
Regulatory assets, non current	227.5	226	324.6
Pension and Other Postretirement Benefits | Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory assets		8.2	8
Regulatory assets, non current	82	82.9	88.5
Unamortized Purchased Gas Adjustments
Regulatory Asset And Liabilities [Line Items]
Regulatory assets	146.6	243.5	0.1
Regulatory assets, non current	35.2	0	51.5
Unamortized Purchased Gas Adjustments | Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets	112.5	242.8	0
Regulatory assets, non current	35.2	0	51.5
Unamortized Purchased Gas Adjustments | Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory assets	31	0	0
Other
Regulatory Asset And Liabilities [Line Items]
Regulatory assets	17.4	31.9	29.4
Regulatory assets, non current	109.4	67.3	62.5
Other | Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets	0.2	11.6	15.6
Regulatory assets, non current	92.7	50.4	45.1
Other | Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory assets	10	10.6	3.8
Regulatory assets, non current	1.1	1.2	1.1
Future Income Taxes Due from Customers
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	138	132.9	127.4
Future Income Taxes Due from Customers | Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	129.3	124.2	118.6
Future Income Taxes Due from Customers | Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	2.2	2.2	2.2
Accrued Cost of Removal
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	456.3	431.9	430.7
Accrued Cost of Removal | Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	34.9	34.9	21.3
Accrued Cost of Removal | Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	421.4	397	409.4
Energy Efficiency
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	53.1	47.6	43.2
Energy Efficiency | Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	53.1	47.6	43.2
Pension and Other Postretirement Benefits
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities	0	5.8	5.8
Regulatory liabilities, non current	179.4	159.3	170.2
Pension and Other Postretirement Benefits | Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities	0	3.6	3.6
Regulatory liabilities, non current	148.3	131.4	151.9
Pension and Other Postretirement Benefits | Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities		2.2	2.2
Regulatory liabilities, non current	21.1	19.8	14.3
Unamortized Purchased Gas Adjustments
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities	0	11	28.9
Regulatory liabilities, non current	17.1	284.3	49.7
Unamortized Purchased Gas Adjustments | Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities	0	0	17
Regulatory liabilities, non current	17.1	284.3	49.7
Unamortized Purchased Gas Adjustments | Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities		10.2	10.6
Other
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities	3.2	17.8	21.6
Regulatory liabilities, non current	13.5	13.6	41.7
Other | Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities	0	13.5	17
Regulatory liabilities, non current	7.9	8	36.1
Other | Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities		1	1.4
Regulatory liabilities, non current	3.6	3.6	3.7
Deferred Taxes Due to Customers
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, non current	152.1	127.5	133.2
Deferred Taxes Due to Customers | Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, non current	134.7	110.2	115.8
Accrued Cost of Removal
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, non current	38.3	36.2	28.7
Accrued Cost of Removal | Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, non current	$ 5.7	$ 4.9	$ 0

Regulatory Matters - Schedule_2

Regulatory Matters - Schedule of Regulatory Assets Not Earning a Return (Details) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	$ 555.6	$ 625.2	$ 474.3
Pension and Other Postretirement Benefits
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	152	165.7	226.3
Future Income Taxes Due from Customers
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	135.7	130.7	125.1
Unamortized Purchased Gas Adjustments
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	147.7	242.8
Other
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	120.2	86	122.9
Spire Missouri
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	549.2	618.7	467.8
Spire Missouri | Pension and Other Postretirement Benefits
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	152	165.7	226.3
Spire Missouri | Future Income Taxes Due from Customers
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	129.3	124.2	118.6
Spire Missouri | Unamortized Purchased Gas Adjustments
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	147.7	242.8
Spire Missouri | Other
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	$ 120.2	$ 86	$ 122.9

Regulatory Matters - Additional

Regulatory Matters - Additional Information (Details) - USD ($) $ in Millions

Apr. 21, 2022

Jan. 18, 2022

Jan. 03, 2022

Dec. 23, 2021

Aug. 23, 2021

Oct. 31, 2021

Feb. 28, 2021

Mar. 31, 2022

Dec. 31, 2021

Mar. 31, 2021

Mar. 31, 2022

Mar. 31, 2021

Dec. 31, 2021

Dec. 22, 2021

Public Utilities, General Disclosures [Line Items]

Remaining recovery period for certain regulatory assets for which no return on investment during recovery period is provided (in years)

20 years

Remaining recovery period for regulatory assets for which no return on investment during recovery period is provided (in years)

15 years

Natural gas

$ 195.8

$ 392

$ 619.1

$ 641.2

$ 800.3

Incremental gross revenue

$ 3.2

Reduced revenue, accounts receivable, cost of gas and regulatory liabilities

150

Spire STL Pipeline LLC

Public Utilities, General Disclosures [Line Items]

Impairment of assets

$ 270

MoPSC | Infrastructure System Replacement Surcharge

Public Utilities, General Disclosures [Line Items]

Requested rate increase

$ 47.3

Spire Missouri

Public Utilities, General Disclosures [Line Items]

Natural gas

287.8

$ 537.4

444.1

$ 699

Spire Missouri | Infrastructure System Replacement Surcharge

Public Utilities, General Disclosures [Line Items]

Regulated operating revenue pipe replacement

$ 11.3

Spire Missouri | MoPSC

Public Utilities, General Disclosures [Line Items]

Approved rate increase (decrease) amount

72.2

Requested rate increase

$ 24.9

Amount deferred under order authorizing accounting treatment

17.5

17.5

Deferred amount in accordance with new capitalization rates

6.6

6.6

Deferred amount prudent costs in excess of capitalization rates

5.9

5.9

Deferred amount prudent costs related to the ISRS settlement

$ 5

5

Annual net increase in gas revenues

$ 151.9

Financing authority pending approval

$ 800

Spire Missouri | MoPSC | Subsequent Event

Public Utilities, General Disclosures [Line Items]

Incremental annual revenue from settlement

$ 8.5

Spire Gulf

Public Utilities, General Disclosures [Line Items]

Approved return rate on equity

9.95%

Approved rate increase (decrease), annualized revenue

$ 1

Spire Mississippi

Public Utilities, General Disclosures [Line Items]

Approved rate increase (decrease), annualized revenue

$ 0.8

$ 1.1

Financing - Additional Informat

Financing - Additional Information (Details) - USD ($)	Dec. 07, 2021	Mar. 31, 2021	Mar. 31, 2022
Spire
Debt Instrument And Equity Units [Line Items]
Stated Interest rate			0.50%
Spire Missouri
Debt Instrument And Equity Units [Line Items]
Stated Interest rate			0.80%
Spire Missouri | Bonds due December 2, 2024
Debt Instrument And Equity Units [Line Items]
Interest rate	0.50%
Long-term debt	$ 300,000,000
Stated Interest rate	8.00%
Debt instrument, maturity date	Dec. 2, 2024
Debt instrument, payment terms			Interest is payable quarterly
Commercial Paper Notes
Debt Instrument And Equity Units [Line Items]
Debt amount			$ 975,000,000
Debt term			365 days
Commercial Paper Notes | Spire
Debt Instrument And Equity Units [Line Items]
Short-term borrowings used to support lending to Utilities			$ 496,600,000
Stated Interest rate			0.40%
Unsecured Term Loan | Spire Missouri
Debt Instrument And Equity Units [Line Items]
Debt amount		$ 250,000,000
Debt term		364 days
Unsecured Term Loan | Spire Missouri | LIBOR
Debt Instrument And Equity Units [Line Items]
Interest rate		0.65%

Financing -Schedule of Short-te

Financing -Schedule of Short-term Borrowings (Details) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021
Spire Alabama | Spire Note
Short-term Debt [Line Items]
Highest borrowings outstanding	$ 191.6
Lowest borrowings outstanding	38.4
Weighted average borrowings	$ 116.8
Weighted average interest rate	0.40%
Borrowings outstanding	$ 156.6	$ 49
Weighted average interest rate	0.90%	0.20%
Spire Missouri
Short-term Debt [Line Items]
Highest borrowings outstanding	$ 250
Weighted average borrowings	$ 226.6
Weighted average interest rate	0.80%
Borrowings outstanding		$ 250	$ 250
Weighted average interest rate		0.70%	0.80%
Spire Missouri | Spire Note
Short-term Debt [Line Items]
Highest borrowings outstanding	$ 412
Lowest borrowings outstanding	43.2
Weighted average borrowings	$ 220
Weighted average interest rate	0.30%
Borrowings outstanding	$ 277.2	$ 240.9	$ 369.4
Weighted average interest rate	0.90%	0.20%	0.20%
Spire
Short-term Debt [Line Items]
Highest borrowings outstanding	$ 996.8
Lowest borrowings outstanding	556
Weighted average borrowings	$ 799.1
Weighted average interest rate	0.50%
Borrowings outstanding	$ 607.1	$ 672	$ 653.5
Weighted average interest rate	0.90%	0.40%	0.40%
Spire | Commercial Paper Notes
Short-term Debt [Line Items]
Highest borrowings outstanding	$ 746.8
Lowest borrowings outstanding	408
Weighted average borrowings	$ 572.5
Weighted average interest rate	0.40%
Borrowings outstanding	$ 607.1	$ 422	$ 403.5
Weighted average interest rate	0.90%	0.20%	0.20%

Financing - Summary of Net of C

Financing - Summary of Net of Capitalized Interest (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Spire Missouri
Debt Instrument [Line Items]
Interest expense, net	$ 0.1	$ 0.1	$ 0.1	$ 0.1
Spire Alabama
Debt Instrument [Line Items]
Interest expense, net	0.8	0.7	1.6	1.3
Spire
Debt Instrument [Line Items]
Interest expense, net	$ 1	$ 1.1	$ 2.1	$ 2

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Summary of Financial Instruments Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021
Quoted Prices in Active Markets (Level 1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 8.3	$ 4.3	$ 104
Quoted Prices in Active Markets (Level 1) | Spire Alabama
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0.2		18.2
Significant Observable Inputs (Level 2)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes payable	607.1	672	653.5
Long-term debt, including current portion	3,299.1	3,375.9	3,090.9
Significant Observable Inputs (Level 2) | Spire Missouri
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes payable		250	250
Notes payable – associated companies	277.2	240.9	369.4
Long-term debt, including current portion	1,691.9	1,540.4	1,254.2
Significant Observable Inputs (Level 2) | Spire Alabama
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes payable – associated companies	156.6	49
Long-term debt, including current portion	588	707.5	682.3
Notes receivable – associated companies			20
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	8.3	4.3	104
Notes payable	607.1	672	653.5
Long-term debt, including current portion	3,238.5	2,994.9	2,803.3
Carrying Amount | Spire Missouri
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes payable		250	250
Notes payable – associated companies	277.2	240.9	369.4
Long-term debt, including current portion	1,637.1	1,338.4	1,092.4
Carrying Amount | Spire Alabama
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0.2		18.2
Notes payable – associated companies	156.6	49
Long-term debt, including current portion	571.4	621.2	621.1
Notes receivable – associated companies			20
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	8.3	4.3	104
Notes payable	607.1	672	653.5
Long-term debt, including current portion	3,299.1	3,375.9	3,090.9
Fair Value | Spire Missouri
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes payable		250	250
Notes payable – associated companies	277.2	240.9	369.4
Long-term debt, including current portion	1,691.9	1,540.4	1,254.2
Fair Value | Spire Alabama
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0.2		18.2
Notes payable – associated companies	156.6	49
Long-term debt, including current portion	$ 588	$ 707.5	682.3
Notes receivable – associated companies			$ 20

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021
ASSETS
Effects of netting and cash margin receivables/payables	$ (156.2)	$ (208.4)	$ (13)
Derivative asset after the effects of netting	105.5	108.1	86.4
LIABILITIES
Effects of netting and cash margin receivables/payables	(49.3)	(73)	(6.5)
Derivative liability after the effects of netting	105.2	91.7	45.9
Spire Missouri
ASSETS
Effects of netting and cash margin receivables/payables	(58.9)	(104)	(0.7)
Derivative asset after the effects of netting	23	23.8	23.5
U.S. stock/bond mutual funds | Spire Missouri
ASSETS
Effects of netting and cash margin receivables/payables	0	0	0
Derivative asset after the effects of netting	23	23.8	23.5
NYMEX/ICE natural gas contracts | Spire Missouri
ASSETS
Effects of netting and cash margin receivables/payables	(58.9)	(104)	(0.4)
Derivative asset after the effects of netting	0	0	0
LIABILITIES
Effects of netting and cash margin receivables/payables		(0.3)	(1.8)
Derivative liability after the effects of netting		0	0
Gasoline And Heating Oil Contracts | Spire Missouri
ASSETS
Effects of netting and cash margin receivables/payables			(0.3)
Derivative asset after the effects of netting			0
Operating Segments | NYMEX/ICE natural gas contracts
ASSETS
Effects of netting and cash margin receivables/payables	(58.9)
Derivative asset after the effects of netting	0
Other | U.S. stock/bond mutual funds
ASSETS
Effects of netting and cash margin receivables/payables	0	0	0
Derivative asset after the effects of netting	24.1	26.2	22.9
Other | Interest Rate Swap
ASSETS
Effects of netting and cash margin receivables/payables	(7.9)	(5.2)	0
Derivative asset after the effects of netting	20.9	7.4	27.9
LIABILITIES
Effects of netting and cash margin receivables/payables	(7.9)	(5.2)	0
Derivative liability after the effects of netting	0	0.5	21.4
Gas Utility | Operating Segments | U.S. stock/bond mutual funds
ASSETS
Effects of netting and cash margin receivables/payables	0	0	0
Derivative asset after the effects of netting	23	23.8	23.5
Gas Utility | Operating Segments | NYMEX/ICE natural gas contracts
ASSETS
Effects of netting and cash margin receivables/payables		(104)	(0.4)
Derivative asset after the effects of netting		0	0
LIABILITIES
Effects of netting and cash margin receivables/payables		(0.3)	(1.8)
Derivative liability after the effects of netting		0	0
Gas Utility | Operating Segments | Gasoline And Heating Oil Contracts
ASSETS
Effects of netting and cash margin receivables/payables			(0.3)
Derivative asset after the effects of netting			0
Gas Marketing | Operating Segments | NYMEX/ICE natural gas contracts
ASSETS
Effects of netting and cash margin receivables/payables	(88.4)	(93.7)	(12.3)
Derivative asset after the effects of netting	7.7	21	2.8
LIABILITIES
Effects of netting and cash margin receivables/payables	(40.4)	(62)	(4.7)
Derivative liability after the effects of netting	0	0	0
Gas Marketing | Operating Segments | Natural gas commodity contracts
ASSETS
Effects of netting and cash margin receivables/payables	(1)	(5.5)	0
Derivative asset after the effects of netting	29.8	29.7	9.3
LIABILITIES
Effects of netting and cash margin receivables/payables	(1)	(5.5)	0
Derivative liability after the effects of netting	105.2	91.2	24.5
Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before effects of netting	134.8	166.6	47.1
LIABILITIES
Derivative liability before effects of netting	7.9	6	1.8
Quoted Prices in Active Markets (Level 1) | Spire Missouri
ASSETS
Derivative asset before effects of netting	81.9	127.8	24.2
Quoted Prices in Active Markets (Level 1) | U.S. stock/bond mutual funds | Spire Missouri
ASSETS
Derivative asset before effects of netting	23	23.8	23.5
Quoted Prices in Active Markets (Level 1) | NYMEX/ICE natural gas contracts | Spire Missouri
ASSETS
Derivative asset before effects of netting	58.9	104	0.4
LIABILITIES
Derivative liability before effects of netting		0.3	1.8
Quoted Prices in Active Markets (Level 1) | Gasoline And Heating Oil Contracts | Spire Missouri
ASSETS
Derivative asset before effects of netting			0.3
Quoted Prices in Active Markets (Level 1) | Operating Segments | NYMEX/ICE natural gas contracts
ASSETS
Derivative asset before effects of netting	58.9
Quoted Prices in Active Markets (Level 1) | Other | U.S. stock/bond mutual funds
ASSETS
Derivative asset before effects of netting	24.1	26.2	22.9
Quoted Prices in Active Markets (Level 1) | Other | Interest Rate Swap
ASSETS
Derivative asset before effects of netting	28.8	12.6	0
LIABILITIES
Derivative liability before effects of netting	7.9	5.7	0
Quoted Prices in Active Markets (Level 1) | Gas Utility | Operating Segments | U.S. stock/bond mutual funds
ASSETS
Derivative asset before effects of netting	23	23.8	23.5
Quoted Prices in Active Markets (Level 1) | Gas Utility | Operating Segments | NYMEX/ICE natural gas contracts
ASSETS
Derivative asset before effects of netting		104	0.4
LIABILITIES
Derivative liability before effects of netting		0.3	1.8
Quoted Prices in Active Markets (Level 1) | Gas Utility | Operating Segments | Gasoline And Heating Oil Contracts
ASSETS
Derivative asset before effects of netting			0.3
Quoted Prices in Active Markets (Level 1) | Gas Marketing | Operating Segments | NYMEX/ICE natural gas contracts
ASSETS
Derivative asset before effects of netting	0	0	0
LIABILITIES
Derivative liability before effects of netting	0	0	0
Quoted Prices in Active Markets (Level 1) | Gas Marketing | Operating Segments | Natural gas commodity contracts
ASSETS
Derivative asset before effects of netting	0	0	0
LIABILITIES
Derivative liability before effects of netting	0	0	0
Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before effects of netting	126.9	149.9	52.3
LIABILITIES
Derivative liability before effects of netting	146.6	158.7	50.6
Significant Observable Inputs (Level 2) | Spire Missouri
ASSETS
Derivative asset before effects of netting	0	0	0
Significant Observable Inputs (Level 2) | U.S. stock/bond mutual funds | Spire Missouri
ASSETS
Derivative asset before effects of netting	0	0	0
Significant Observable Inputs (Level 2) | NYMEX/ICE natural gas contracts | Spire Missouri
ASSETS
Derivative asset before effects of netting	0	0	0
LIABILITIES
Derivative liability before effects of netting		0	0
Significant Observable Inputs (Level 2) | Gasoline And Heating Oil Contracts | Spire Missouri
ASSETS
Derivative asset before effects of netting			0
Significant Observable Inputs (Level 2) | Operating Segments | NYMEX/ICE natural gas contracts
ASSETS
Derivative asset before effects of netting	0
Significant Observable Inputs (Level 2) | Other | U.S. stock/bond mutual funds
ASSETS
Derivative asset before effects of netting	0	0	0
Significant Observable Inputs (Level 2) | Other | Interest Rate Swap
ASSETS
Derivative asset before effects of netting	0	0	27.9
LIABILITIES
Derivative liability before effects of netting	0	0	21.4
Significant Observable Inputs (Level 2) | Gas Utility | Operating Segments | U.S. stock/bond mutual funds
ASSETS
Derivative asset before effects of netting	0	0	0
Significant Observable Inputs (Level 2) | Gas Utility | Operating Segments | NYMEX/ICE natural gas contracts
ASSETS
Derivative asset before effects of netting		0	0
LIABILITIES
Derivative liability before effects of netting		0	0
Significant Observable Inputs (Level 2) | Gas Utility | Operating Segments | Gasoline And Heating Oil Contracts
ASSETS
Derivative asset before effects of netting			0
Significant Observable Inputs (Level 2) | Gas Marketing | Operating Segments | NYMEX/ICE natural gas contracts
ASSETS
Derivative asset before effects of netting	96.1	114.7	15.1
LIABILITIES
Derivative liability before effects of netting	40.4	62	4.7
Significant Observable Inputs (Level 2) | Gas Marketing | Operating Segments | Natural gas commodity contracts
ASSETS
Derivative asset before effects of netting	30.8	35.2	9.3
LIABILITIES
Derivative liability before effects of netting	$ 106.2	$ 96.7	$ 24.5

Pension Plans and Other Postr_3

Pension Plans and Other Postretirement Benefits - Schedule of Net Periodic Cost (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Pension Plans
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost – benefits earned during the period	$ 5.4	$ 5.3	$ 10.8	$ 10.9
Interest cost on projected benefit obligation	5.3	4.6	10.4	9.8
Expected return on plan assets	(8.2)	(7.1)	(16.4)	(15.1)
Amortization of prior service cost (credit)	(1.2)	(0.7)	(2.3)	(1.5)
Amortization of actuarial (gain) loss	3.6	3.8	7.3	7.8
Loss on lump-sum settlements	11.7	3.8	11.7	3.8
Subtotal	16.6	9.7	21.5	15.7
Regulatory adjustment	(1.2)	5.2	9.4	14.8
Net pension cost	15.4	14.9	30.9	30.5
Other Postretirement Plans
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost – benefits earned during the period	2	1.9	3.9	3.7
Interest cost on projected benefit obligation	1.5	1.6	3	3
Expected return on plan assets	(4.3)	(4.1)	(8.5)	(8.1)
Amortization of prior service cost (credit)	0.2	0.2	0.5	0.5
Amortization of actuarial (gain) loss	(0.6)	(0.4)	(1.2)	(0.8)
Subtotal	(1.2)	(0.8)	(2.3)	(1.7)
Regulatory adjustment	0.1	3.2	3.3	6.6
Net pension cost	(1.1)	2.4	1	4.9
Spire Missouri | Pension Plans
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost – benefits earned during the period	3.8	3.9	7.7	7.8
Interest cost on projected benefit obligation	3.6	3.5	7.1	7
Expected return on plan assets	(5.9)	(5.6)	(11.9)	(11.2)
Amortization of prior service cost (credit)	(0.5)	(0.1)	(1)	(0.3)
Amortization of actuarial (gain) loss	2.8	2.8	5.6	5.7
Loss on lump-sum settlements	6.8		6.8
Subtotal	10.6	4.5	14.3	9
Regulatory adjustment	1.1	7.5	9.6	15.1
Net pension cost	11.7	12	23.9	24.1
Spire Missouri | Other Postretirement Plans
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost – benefits earned during the period	1.6	1.5	3.2	3.1
Interest cost on projected benefit obligation	1.1	1.1	2.2	2.2
Expected return on plan assets	(2.9)	(2.8)	(5.7)	(5.5)
Amortization of prior service cost (credit)	0.2	0.2	0.4	0.4
Amortization of actuarial (gain) loss	(0.5)	(0.3)	(1)	(0.7)
Subtotal	(0.5)	(0.3)	(0.9)	(0.5)
Regulatory adjustment	0.5	3.7	4.1	7.5
Net pension cost		3.4	3.2	7
Spire Alabama | Pension Plans
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost – benefits earned during the period	1.3	1.4	2.7	2.9
Interest cost on projected benefit obligation	1.2	1.2	2.3	2.4
Expected return on plan assets	(1.4)	(1.5)	(2.8)	(3.1)
Amortization of prior service cost (credit)	(0.6)	(0.6)	(1.2)	(1.2)
Amortization of actuarial (gain) loss	0.8	1	1.7	2.1
Loss on lump-sum settlements	4.9	3.8	4.9	3.8
Subtotal	6.2	5.3	7.6	6.9
Regulatory adjustment	(2.5)	(2.5)	(0.6)	(0.7)
Net pension cost	3.7	2.8	7	6.2
Spire Alabama | Other Postretirement Plans
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost – benefits earned during the period	0.3	0.3	0.6	0.5
Interest cost on projected benefit obligation	0.3	0.4	0.7	0.7
Expected return on plan assets	(1.3)	(1.3)	(2.6)	(2.5)
Amortization of prior service cost (credit)			0.1	0.1
Subtotal	(0.7)	(0.6)	(1.2)	(1.2)
Regulatory adjustment	(0.4)	(0.5)	(0.9)	(0.9)
Net pension cost	$ (1.1)	$ (1.1)	$ (2.1)	$ (2.1)

Pension Plans and Other Postr_4

Pension Plans and Other Postretirement Benefits - Additional Information (Details)	Dec. 23, 2021USD ($)	Dec. 22, 2021USD ($)	Mar. 31, 2022USD ($)plan	Mar. 31, 2022USD ($)plan	Sep. 30, 2021USD ($)	Mar. 31, 2021USD ($)
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Settlement benefits paid				$ 0
Regulatory assets			$ 1,270,800,000	$ 1,270,800,000	$ 1,300,000,000	$ 1,194,000,000
Remaining recovery period for regulatory assets for which no return on investment during recovery period is provided (in years)			15 years
Medical insurance available until age is reached after early retirement				65 years
Recovery in rates for postretirement benefit	$ 8,600,000
Spire Missouri
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Regulatory assets			$ 685,400,000	$ 685,400,000	759,400,000	641,800,000
Spire Alabama
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Regulatory assets			$ 547,700,000	547,700,000	$ 502,100,000	$ 513,000,000
Spire Missouri West | Pension Cost | MoPSC | Infrastructure System Replacement Surcharge
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Regulatory assets	4,400,000	$ 5,500,000
Spire Missouri West | Pension and Other Postretirement Benefits
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Amortization of assets	$ 1,100,000	3,300,000
Remaining recovery period for regulatory assets for which no return on investment during recovery period is provided (in years)	8 years
Additional remaining recovery period for regulatory assets for which no return on investment during recovery period is provided	8 years
Spire Missouri East | Pension Cost | MoPSC | Infrastructure System Replacement Surcharge
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Regulatory assets	$ 32,400,000	29,000,000
Spire Missouri East | Pension and Other Postretirement Benefits
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Amortization of assets	$ 11,000,000	$ 21,600,000
Remaining recovery period for regulatory assets for which no return on investment during recovery period is provided (in years)	8 years
Additional remaining recovery period for regulatory assets for which no return on investment during recovery period is provided	8 years
Other Postretirement Benefits Plan
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions				$ 10,000,000
Other Postretirement Benefits Plan | Spire Missouri
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Number of Plans | plan			1	1
Settlement benefits paid			$ 21,600,000	$ 21,600,000
Settlement loss			$ 6,800,000	$ 6,800,000
Discount rates			3.60%	3.60%	3.00%
Anticipated contributions to pension plans for qualified trust				$ 16,500,000
Other Postretirement Benefits Plan | Spire Missouri | Qualified Plan
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions				21,200,000
Other Postretirement Benefits Plan | Spire Missouri | Nonqualified Plan
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions				$ 0
Other Postretirement Benefits Plan | Spire Alabama
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Number of Plans | plan			2	2
Settlement benefits paid			$ 17,400,000	$ 17,400,000
Settlement loss			$ 4,900,000	4,900,000
Anticipated contributions to pension plans for qualified trust				$ 4,400,000
Other Postretirement Benefits Plan | Spire Alabama First Plan
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rates			3.60%	3.60%	3.00%
Settlement losses amortized over remaining actuarial life				12 years 3 months 18 days
Other Postretirement Benefits Plan | Spire Alabama Second Plan
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rates					3.10%
Settlement losses amortized over remaining actuarial life				12 years 7 months 6 days
Other Postretirement Benefits Plan | Spire Missouri
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions				$ 0
Anticipated contributions to pension plans for qualified trust				0
Other Postretirement Benefits Plan | Spire Alabama
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions				0
Anticipated contributions to pension plans for qualified trust				$ 0

Information by Operating Segm_3

Information by Operating Segment - Additional Information (Details) - 6 months ended Mar. 31, 2022	ReportingUnit	operating-segment
Segment Reporting [Abstract]
Number of reportable segments	2	2

Information by Operating Segm_4

Information by Operating Segment - Schedule of Operating Segment Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021
Operating Segment Information [Abstract]
Revenues from external customers	$ 880.9	$ 1,104.9	$ 1,436.3	$ 1,617.5
Total operating revenues	880.9	1,104.9	1,436.3	1,617.5
Operating Expenses:
Natural gas	392	619.1	641.2	800.3
Operation and maintenance	113.2	119	229.6	230.6
Depreciation and amortization	58.9	51.5	115.8	102.3
Taxes, other than income taxes	71.6	57.9	109.2	94
Total Operating Expenses	635.7	847.5	1,095.8	1,227.2
Operating Income	245.2	257.4	340.5	390.3
Net Economic Earnings (Loss)	181	195.6	243.6	272.5
Total Assets	9,401.3	8,936.8	9,401.3	8,936.8	$ 9,356.4
Other
Operating Segment Information [Abstract]
Revenues from external customers	4.1	4.5	8.1	9.2
Intersegment revenues	14	11.1	26.6	23.1
Total operating revenues	18.1	15.6	34.7	32.3
Operating Expenses:
Natural gas		0.1		0.1
Operation and maintenance	10	11.1	20	19.7
Depreciation and amortization	2	1.7	4	3.6
Taxes, other than income taxes	0.9	1	1.5	1.4
Total Operating Expenses	12.9	13.9	25.5	24.8
Operating Income	5.2	1.7	9.2	7.5
Net Economic Earnings (Loss)	(2.6)	(3.9)	(7.7)	(6.7)
Total Assets	2,543.8	2,513.7	2,543.8	2,513.7	2,351.7
Eliminations
Operating Segment Information [Abstract]
Total operating revenues	(14)	2.8	(26.6)	(24.3)
Operating Expenses:
Natural gas	(9.8)	6	(18.8)	(17.8)
Operation and maintenance	(4.2)	(3.2)	(7.8)	(6.5)
Total Operating Expenses	(14)	2.8	(26.6)	(24.3)
Total Assets	(1,257.7)	(1,182.9)	(1,257.7)	(1,182.9)	(1,076.8)
Gas Utility
Operating Segment Information [Abstract]
Revenues from external customers	817.4	1,053	1,320.9	1,550.2
Intersegment revenues		0.1		1.1
Gas Utility | Operating Segments
Operating Segment Information [Abstract]
Total operating revenues	817.4	1,053.1	1,320.9	1,551.3
Operating Expenses:
Natural gas	356	619.2	566.2	823.5
Operation and maintenance	104.2	104	211.5	207
Depreciation and amortization	56.5	49.5	111.1	98.1
Taxes, other than income taxes	70.3	56.4	107.3	91.9
Total Operating Expenses	587	829.1	996.1	1,220.5
Operating Income	230.4	224	324.8	330.8
Net Economic Earnings (Loss)	169.2	159.7	236.4	236.1
Total Assets	7,684.1	7,265	7,684.1	7,265	7,615.4
Gas Marketing
Operating Segment Information [Abstract]
Revenues from external customers	59.4	47.4	107.3	58.1
Intersegment revenues		(14)		0.1
Gas Marketing | Operating Segments
Operating Segment Information [Abstract]
Total operating revenues	59.4	33.4	107.3	58.2
Operating Expenses:
Natural gas	45.8	(6.2)	93.8	(5.5)
Operation and maintenance	3.2	7.1	5.9	10.4
Depreciation and amortization	0.4	0.3	0.7	0.6
Taxes, other than income taxes	0.4	0.5	0.4	0.7
Total Operating Expenses	49.8	1.7	100.8	6.2
Operating Income	9.6	31.7	6.5	52
Net Economic Earnings (Loss)	14.4	39.8	14.9	43.1
Total Assets	$ 431.1	$ 341	$ 431.1	$ 341	$ 466.1

Information by Operating Segm_5

Information by Operating Segment - Reconciliation of Consolidated Net Economic Earnings to Consolidated Net Income (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Segment Reporting [Abstract]
Net Income	$ 173.6	$ 187.4	$ 229.3	$ 276.3
Missouri regulatory adjustment		(9)		(9)
Fair value and timing adjustments	9.9	20.1	13.6	4.1
Income tax adjustments	(2.5)	(2.9)	0.7	1.1
Net Economic Earnings	$ 181	$ 195.6	$ 243.6	$ 272.5

Commitments and Contingencies -

Commitments and Contingencies - Additional Information - Commitments (Details) $ in Millions	6 Months Ended
	Mar. 31, 2022USD ($)
Long-term Purchase Commitment [Line Items]
Minimum total payments required for natural gas contracts	$ 1,972.1
Spire Missouri
Long-term Purchase Commitment [Line Items]
Minimum total payments required for natural gas contracts	1,310.2
Spire Alabama
Long-term Purchase Commitment [Line Items]
Minimum total payments required for natural gas contracts	$ 554.6

Commitments and Contingencies_2

Commitments and Contingencies - Additional Information - Contingencies (Details)	Mar. 31, 2022site
Spire Missouri East
Site Contingency [Line Items]
Number of former manufactured gas plant (MGP) sites in Missouri	3
Number of sites enrolled in Brownfields/Voluntary clean up program	2
Spire Missouri West | Previous Ownership
Site Contingency [Line Items]
Number of former manufactured gas plant (MGP)	6
Spire Alabama
Site Contingency [Line Items]
Number of former manufactured gas plant (MGP)	9
Number of former manufactured gas distribution	5
Spire Alabama | Current Ownership
Site Contingency [Line Items]
Number of former manufactured gas plant (MGP)	4
Number of former manufactured gas distribution	1