SJW (SJW) 10-Q30 Jul 212021 Q2 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information Document - shares	6 Months Ended
Document and Entity Information Document - shares	Jun. 30, 2021	Jul. 23, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2021
Document Transition Report	false
Entity File Number	1-8966
Entity Registrant Name	SJW GROUP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	77-0066628
Entity Address, Address Line One	110 West Taylor Street,
Entity Address, City or Town	San Jose,
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95110
City Area Code	(408)
Local Phone Number	279-7800
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	SJW
Security Exchange Name	NYSE
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 Shell Company	false
Entity Common Stock, Shares Outstanding		29,804,927
Entity Central Index Key	0000766829
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Amendment Flag	false

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
REVENUE	$ 152,241	$ 147,209	$ 267,026	$ 262,963
Production Expenses:
Purchased water	27,668	25,889	43,313	41,823
Power	3,391	3,426	6,394	6,151
Groundwater extraction charges	20,138	18,583	35,683	33,611
Other production expenses	9,831	10,280	19,233	20,373
Total production expenses	61,028	58,178	104,623	101,958
Administrative and general	21,326	17,772	42,219	39,388
Maintenance	6,587	5,334	12,852	11,420
Property taxes and other non-income taxes	7,149	7,102	14,664	14,565
Depreciation and amortization	23,512	22,753	46,950	44,135
Total operating expense	119,602	111,139	221,308	211,466
OPERATING INCOME	32,639	36,070	45,718	51,497
OTHER (EXPENSE) INCOME:
Interest on long-term debt and other interest expense	(13,681)	(13,180)	(27,120)	(26,464)
Pension non-service cost	339	(7)	665	(52)
Gain on sale of Texas Water Alliance	3,000	0	3,000	0
Other, net	1,784	1,048	3,538	1,805
Income before income taxes	24,081	23,931	25,801	26,786
Provision for income taxes	3,306	4,210	2,410	4,648
NET INCOME	20,775	19,721	23,391	22,138
Other comprehensive income (loss), net	107	10	145	(125)
COMPREHENSIVE INCOME	$ 20,882	$ 19,731	$ 23,536	$ 22,013
EARNINGS PER SHARE
Basic (usd per share)	$ 0.70	$ 0.69	$ 0.80	$ 0.78
Diluted (usd per share)	0.69	0.69	0.79	0.77
DIVIDENDS PER SHARE (usd per share)	$ 0.34	$ 0.32	$ 0.68	$ 0.64
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic (shares)	29,799,499	28,507,940	29,333,776	28,498,649
Diluted (shares)	29,924,191	28,683,208	29,459,782	28,678,715

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Utility plant:
Land	$ 38,352	$ 36,845
Depreciable plant and equipment	3,269,984	3,198,060
Construction in progress	145,039	109,976
Intangible assets	35,357	35,167
Property, plant, and equipment, gross	3,488,732	3,380,048
Less accumulated depreciation and amortization	1,092,337	1,045,136
Public utilities, property, plant and equipment, net	2,396,395	2,334,912
Real estate investments	58,389	58,129
Less accumulated depreciation and amortization	15,363	14,783
Real estate investments, net	43,026	43,346
Cash and cash equivalents:
Cash	25,442	5,269
Restricted cash	2,659	4,000
Accounts receivable:
Customers, net of allowances for uncollectible accounts of $3,866 and $3,891 on June 30, 2021 and December 31, 2020, respectively	50,825	46,832
Income tax	0	7,041
Other	4,054	4,269
Accrued unbilled utility revenue	48,984	44,950
Prepaid expenses	8,471	8,097
Current regulatory assets, net	1,075	1,748
Other current assets	5,348	5,125
Total current assets	146,858	127,331
OTHER ASSETS:
Net regulatory assets, less current portion	172,312	156,482
Investments	15,163	14,367
Goodwill	628,144	628,144
Other	7,624	6,883
Total other assets	823,243	805,876
Total assets	3,409,522	3,311,465
Stockholders’ equity:
Common stock, $0.001 par value; authorized 70,000,000 shares; issued and outstanding shares 29,804,927 on June 30, 2021 and 28,556,605 on December 31, 2020	30	29
Additional paid-in capital	579,057	510,158
Retained earnings	411,511	408,037
Accumulated other comprehensive income	(919)	(1,064)
Total stockholders’ equity	989,679	917,160
Long-term debt, less current portion	1,372,126	1,287,580
Capitalization, long-term debt and equity	2,361,805	2,204,740
CURRENT LIABILITIES:
Line of credit	138,541	175,094
Current portion of long-term debt	26,270	76,241
Accrued groundwater extraction charges, purchased water and power	26,290	19,184
Accounts payable	39,546	34,200
Accrued interest	13,035	12,861
Accrued payroll	13,895	14,012
Income tax payable	246	0
Other current liabilities	16,608	19,203
Total current liabilities	274,431	350,795
DEFERRED INCOME TAXES	191,376	191,415
ADVANCES FOR CONSTRUCTION	128,855	125,027
CONTRIBUTIONS IN AID OF CONSTRUCTION	302,503	296,105
POSTRETIREMENT BENEFIT PLANS	125,594	121,597
REGULATORY LIABILITIES	0	0
OTHER NONCURRENT LIABILITIES	24,958	21,786
COMMITMENTS AND CONTINGENCIES (See Note 12)
Total capitalization and liabilities	$ 3,409,522	$ 3,311,465

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
CURRENT ASSETS:
Allowance for uncollectible accounts	$ 3,866	$ 3,891
CAPITALIZATION:
Common stock, par value (usd per share)	$ 0.001	$ 0.001
Common stock, shares authorized (shares)	70,000,000	70,000,000
Common stock, shares issued (shares)	29,804,927	28,556,605
Common stock, shares outstanding (shares)	29,804,927	28,556,605

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income
Beginning balance (in shares) at Dec. 31, 2019		28,456,508
Beginning balance at Dec. 31, 2019	$ 889,984	$ 28	$ 506,639	$ 383,191	$ 126
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,417			2,417
Unrealized gain (loss) on investment, net of tax	(135)				(135)
Share-based compensation	208		251	(43)
Issuance of restricted and deferred stock units (in shares)		25,781
Issuance of restricted and deferred stock units	(785)		(785)
Employee stock purchase plan (in shares)		15,552
Employee stock purchase plan	970		970
Dividends paid	(9,118)			(9,118)
Ending balance (in shares) at Mar. 31, 2020		28,497,841
Ending balance at Mar. 31, 2020	883,541	$ 28	507,075	376,447	(9)
Beginning balance (in shares) at Dec. 31, 2019		28,456,508
Beginning balance at Dec. 31, 2019	889,984	$ 28	506,639	383,191	126
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	22,138
Ending balance (in shares) at Jun. 30, 2020		28,516,705
Ending balance at Jun. 30, 2020	895,131	$ 29	508,098	387,003	1
Beginning balance (in shares) at Mar. 31, 2020		28,497,841
Beginning balance at Mar. 31, 2020	883,541	$ 28	507,075	376,447	(9)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	19,721			19,721
Unrealized gain (loss) on investment, net of tax	10				10
Share-based compensation	966		1,009	(43)
Issuance of restricted and deferred stock units (in shares)		18,864
Issuance of restricted and deferred stock units	15	$ 1	14
Dividends paid	(9,122)			(9,122)
Ending balance (in shares) at Jun. 30, 2020		28,516,705
Ending balance at Jun. 30, 2020	$ 895,131	$ 29	508,098	387,003	1
Beginning balance (in shares) at Dec. 31, 2020	28,556,605	28,556,605
Beginning balance at Dec. 31, 2020	$ 917,160	$ 29	510,158	408,037	(1,064)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,616			2,616
Unrealized gain (loss) on investment, net of tax	38				38
Share-based compensation	1,248		1,280	(32)
Issuance of restricted and deferred stock units (in shares)		30,547
Issuance of restricted and deferred stock units	(964)		(964)
Employee stock purchase plan (in shares)		18,235
Employee stock purchase plan	1,026		1,026
Common stock issuance, net of costs (in shares)		1,184,500
Common stock issuance, net of costs	66,896	$ 1	66,895
Dividends paid	(9,724)			(9,724)
Ending balance (in shares) at Mar. 31, 2021		29,789,887
Ending balance at Mar. 31, 2021	$ 978,296	$ 30	578,395	400,897	(1,026)
Beginning balance (in shares) at Dec. 31, 2020	28,556,605	28,556,605
Beginning balance at Dec. 31, 2020	$ 917,160	$ 29	510,158	408,037	(1,064)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 23,391
Ending balance (in shares) at Jun. 30, 2021	29,804,927	29,804,927
Ending balance at Jun. 30, 2021	$ 989,679	$ 30	579,057	411,511	(919)
Beginning balance (in shares) at Mar. 31, 2021		29,789,887
Beginning balance at Mar. 31, 2021	978,296	$ 30	578,395	400,897	(1,026)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	20,775			20,775
Unrealized gain (loss) on investment, net of tax	107				107
Share-based compensation	763		791	(28)
Issuance of restricted and deferred stock units (in shares)		15,040
Issuance of restricted and deferred stock units	(9)		(9)
Common stock issuance, net of costs	(120)		(120)
Dividends paid	$ (10,133)			(10,133)
Ending balance (in shares) at Jun. 30, 2021	29,804,927	29,804,927
Ending balance at Jun. 30, 2021	$ 989,679	$ 30	$ 579,057	$ 411,511	$ (919)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020
Statement of Stockholders' Equity [Abstract]
Unrealized gain (loss) on investment, tax	$ 39	$ 14	$ 4	$ (50)
Dividends per share (usd per share)	$ 0.34	$ 0.34	$ 0.32	$ 0.32

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
OPERATING ACTIVITIES:
Net income	$ 23,391	$ 22,138
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	48,406	45,608
Deferred income taxes	903	(977)
Stock-based compensation	2,071	1,260
Allowance for equity funds used during construction	(916)	0
Gain on sale of Texas Water Alliance	(3,000)	0
Changes in operating assets and liabilities:
Accounts receivable and accrued unbilled utility revenue	(7,812)	(23,081)
Accounts payable and other current liabilities	553	(9,012)
Accrued groundwater extraction charges, purchased water and power	7,106	9,403
Tax receivable and payable, and other accrued taxes	2,647	5,734
Postretirement benefits	1,955	4,295
Regulatory assets and liabilities excluding income tax temporary differences, net and postretirement benefits.	(8,231)	(13,903)
Up-front service concession payment	0	(5,000)
Other changes, net	23	(4,125)
NET CASH PROVIDED BY OPERATING ACTIVITIES	67,096	32,340
INVESTING ACTIVITIES:
Company-funded	(100,057)	(74,081)
Contributions in aid of construction	(7,357)	(5,044)
Additions to real estate investments	(230)	(324)
Payments to retire utility plant, net of salvage	(909)	(1,649)
Proceeds from sale of Texas Water Alliance	3,000	0
Payment for asset acquisition	(1,452)	0
NET CASH USED IN INVESTING ACTIVITIES	(107,005)	(81,098)
FINANCING ACTIVITIES:
Borrowings on line of credit	45,669	89,196
Repayments on line of credit	(82,222)	(59,734)
Long-term borrowings	87,000	35,000
Repayments of long-term borrowings	(51,617)	(1,706)
Issuance of common stock, net of issuance costs	66,775	0
Debt issuance costs	(296)	(214)
Dividends paid	(19,857)	(18,240)
Receipts of advances and contributions in aid of construction	14,673	11,064
Refunds of advances for construction	(1,363)	(1,326)
Other changes, net	(21)	91
NET CASH PROVIDED BY FINANCING ACTIVITIES	58,741	54,131
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	18,832	5,373
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF PERIOD	9,269	17,944
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF PERIOD	28,101	23,317
LESS RESTRICTED CASH, END OF PERIOD	2,659	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	25,442	23,317
Cash paid during the period for:
Interest	29,266	30,030
Income taxes	1,020	5
Supplemental disclosure of non-cash activities:
Accrued payables for additions to utility plant	29,123	18,006
Change in accrued payables for construction costs capitalized	3,391	(4,166)
Utility property installed by developers	$ 1,230	$ 3,154

General

General	6 Months Ended
General	Jun. 30, 2021
Accounting Policies [Abstract]
General	General In the opinion of management, the accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting only of normal, recurring adjustments) necessary for a fair presentation of the results for the interim periods. The unaudited interim financial information has been prepared in accordance with accounting principles generally accepted in the United States of America and in accordance with the instructions for Form 10-Q and Rule 10-01 of Regulation S-X promulgated by the Securities and Exchange Commission. The Notes to Consolidated Financial Statements in SJW Group’s 2020 Annual Report on Form 10-K should be read with the accompanying unaudited condensed consolidated financial statements. Recently Adopted Accounting Principles In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, “Simplifying the Accounting for Income Taxes”, which simplifies the accounting for income taxes, eliminates certain exceptions within Topic 740, “Income Taxes”, and clarifies certain aspects of the current guidance to promote consistency among reporting entities. ASU 2019-12 was effective for SJW Group in the first quarter of fiscal 2021. The adoption of ASU 2019-12 did not have a material impact on the consolidated financial statements. Revenue Water sales are seasonal in nature and influenced by weather conditions. The timing of precipitation and climatic conditions can cause seasonal water consumption by customers to vary significantly. Due to the seasonal nature of the water business, the operating results for interim periods are not indicative of the operating results for a 12-month period. Revenue is generally higher in the warm, dry summer months when water usage and sales are greater, and lower in the winter months when cooler temperatures and increased precipitation curtail water usage resulting in lower sales. The major streams of revenue for SJW Group are as follows: Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Revenue from contracts with customers $ 147,204 142,163 $ 259,442 247,299 Alternative revenue programs, net 2,656 3,049 2,768 3,553 Other balancing and memorandum accounts, net 1,477 1,629 2,998 10,211 Other regulatory mechanisms, net (416) (1,076) (846) (914) Rental income 1,320 1,444 2,664 2,814 $ 152,241 147,209 $ 267,026 262,963 Earnings per Share Basic earnings per share is calculated using income available to common stockholders, divided by the weighted average number of shares outstanding during the period. Diluted earnings per share is calculated using income available to common stockholders divided by the weighted average number of shares of common stock including both shares outstanding and shares potentially issuable in connection with restricted common stock awards under SJW Group’s Long-Term Incentive Plan (as amended, the “Incentive Plan”), shares potentially issuable under the performance stock plans assumed through the business combination with Connecticut Water Service, Inc. (“CTWS”), and shares potentially issuable under the Employee Stock Purchase Plan (“ESPP”). For the three months ended June 30, 2021 and 2020, 4,304 and 9,397 anti-dilutive restricted common stock units were excluded from the dilutive earnings per share calculation, respectively. For the six months ended June 30, 2021 and 2020, 12,883 and 19,191 anti-dilutive restricted common stock units were excluded from the dilutive earnings per share calculation, respectively. Utility Plant Depreciation A portion of depreciation expense is allocated to administrative and general expense. For the three months ended June 30, 2021 and 2020, the amounts allocated to administrative and general expense were $120 and $370, respectively. For the six months ended June 30, 2021, and 2020, the amounts allocated to administrative and general expense were $1,456 and $1,469, respectively. Real Estate Investments The major components of real estate investments as of June 30, 2021, and December 31, 2020, are as follows: June 30, December 31, Land $ 14,198 14,168 Buildings and improvements 44,191 43,961 Subtotal 58,389 58,129 Less: accumulated depreciation and amortization 15,363 14,783 Total $ 43,026 43,346 A former wholly owned subsidiary of SJW Group, Texas Water Alliance Limited was sold to Guadalupe-Blanco River Authority (“GBRA”) in 2017. The sales agreement with GBRA included a holdback amount of $3,000 to be paid to SJW Group on June 30, 2021, subject to reduction under certain conditions. SJW Group received the holdback amount without reduction from the GBRA on June 29, 2021 and recognized a pre-tax gain on sale of $3,000.

Regulatory Rate Filings

Regulatory Rate Filings	6 Months Ended
Regulatory Rate Filings	Jun. 30, 2021
Regulated Operations [Abstract]
Regulatory Rate Filings	Regulatory Rate Filings California Regulatory Affairs On March 17, 2020, the California Public Utilities Commission (“CPUC”) ordered its regulated water utilities to halt customer disconnection activities in connection with the COVID-19 pandemic. On April 2, 2020, California Governor Gavin Newsom issued Executive Order N-42-20 suspending customer disconnection activities until further notice. On April 16, 2020, the CPUC issued Resolution M-4842 directing utilities to implement emergency customer protections to assist customers such as waiving reconnection deposits, offering payment arrangements, and suspending disconnections for nonpayment. This resolution was effective for up to one year, or April 15, 2021, with the option to extend. On February 11, 2021, the CPUC approved Resolution M-4849 extending customer protections required in Resolution M-4842 through June 30, 2021. The resolution also requires water utilities to develop a transition plan regarding shutoffs and terminations with customers once the moratorium ends. On April 1, 2021, San Jose Water Company (“SJWC”) filed Advice Letter 560 which includes such plan and the filing was approved on June 16, 2021. On June 11, 2021, Governor Newsom issued Executive Order N-08-21 which ends the suspension on customer disconnection activities on September 30, 2021. On June 16, 2021, the CPUC directed its regulated water utilities to extend the suspension on customer disconnection activities through September 30, 2021, in response to the Governor’s order. On June 23, 2021, SJWC filed Advice Letter 565 to extend Resolution M-4849’s emergency customer protections through September 30, 2021. This advice was approved on July 1, 2021. SJWC filed Advice Letter 556 on November 16, 2020, with the CPUC requesting authorization to increase its revenue requirement by 11,750 or 3.04% in 2021 for the final escalation year authorized in our 2018 General Rate Case Decision 18-011-025 which established rates for 2019, 2020, and 2021. This advice letter was approved on December 17, 2020, and new rates became effective January 1, 2021. On January 4, 2021, SJWC filed General Rate Case Application No. 21-01-003 requesting authority for an increase of revenue of $51,585 or 13.35% in 2022, $16,932 or 3.88% in 2023, and $19,195 or 4.24% in 2024. The application also includes requests to recover $18,499 from balancing and memorandum accounts, authorization for a $435,000 capital budget, further alignment between actual and authorized usage, and a shift to greater revenue collection in the service charge. The application will undergo a year-long review process and new rates, if approved, are expected to be effective in the second quarter of 2022. On May 3, 2021, SJWC filed Application No. 21-05-004 requesting authority to adjust its cost of capital for the period from January 1, 2022 through December 31, 2024. The request seeks a revenue increase of $6,418 or 1.61% in 2022. The application also proposes a rate of return of 8.11% from the current rate of 7.64%, a decrease in the average cost of debt rate from 6.20% to 5.48%, and a return of equity of 10.30% from the current rate of 8.90%. In addition, the request seeks to adjust SJWC’s currently authorized capital structure of approximately 47% debt and 53% equity to approximately 45% debt and 55% equity. If approved, rates are expected to be effective on January 1, 2022. On May 27, 2021, SJWC filed Advice Letter No. 561/561A with the CPUC requesting authorization to increase revenue by $17,262 or 4.34% to recover the increases to purchased potable water charges, the groundwater extraction fee, and purchased recycled water charges implemented by Santa Clara Valley Water District (“Valley Water”) and South Bay Water Recycling effective July 1, 2021. This advice letter was approved with an effective date of July 1, 2021. On June 9, 2021, Valley Water declared a water shortage emergency and asked its retailers to reduce consumption by 15% based on 2019’s volume. On June 18, 2021, SJWC filed Advice Letter 563 with the CPUC to activate Stage 3 of its Rule 14.1, Water Shortage Contingency Plan, in response to Valley Water’s declaration of drought emergency and call for 15% mandatory conservation. Advice Letter 564 was also filed on June 9, 2021, to establish a Water Conservation Memorandum Account to track the revenue impact of authorized vs actual water consumption and the incremental expenses required to implement our mandatory water conservation plan. Similar memorandum accounts were authorized during the previous drought. On July 20, 2021, Advice Letter 564 was approved. Advice Letter 563 is pending with the CPUC. Connecticut Regulatory Affairs On October 28, 2020, The Connecticut Water Company (“Connecticut Water”) filed a Water Infrastructure Conservation Adjustment (“WICA”) application representing an additional 1.11% surcharge or approximately $956 increase in revenues, for a cumulative WICA surcharge of 6.94%. The Public Utilities Regulatory Authority of Connecticut (“PURA”) approved the requested increase with an April 1, 2021 effective date. Additionally, on February 1, 2021, Connecticut Water filed its annual WICA reconciliation which called for a 0.09% increase of the WICA surcharge. On March 3, 2021, PURA approved the reconciliation, resulting in a net cumulative 7.03% surcharge for Connecticut Water which became effective on customers’ bills on April 1, 2021. As of June 30, 2021, WICA surcharges for Connecticut Water and its Avon Water division were 7.03% and 8.51%, respectively. The Heritage Village Water division does not have an approved WICA surcharge. On January 15, 2021, Connecticut Water filed an application with PURA to amend rates for its customers, including the divisions of Avon and Heritage Village. The filing requests an increase of $20,206 in annual revenues that includes more than $265,514 in completed infrastructure investments that are not currently in approved rates and surcharges. The filing proposes a new rate that would provide a 15% reduction in water bills for income-eligible customers, which would be the first low-income rate for a Connecticut water utility, if approved. The filing also includes a tiered block rate structure for residential water customers to promote water conservation. The proposed increase will be applied across the company but may differ by rate divisions, meter size and between customer rate categories. The application also reflects the costs of operating and maintaining the utility, including expenditures on power and treatment additives that have increased since the company’s last general rate case decision in 2010. PURA has 200 days from the filing date to review the application, and the approved rates will go into effect soon thereafter. On July 28, 2021, Connecticut Water received the final decision approving an increase of $5,208 in annual revenues, a return on equity of 9.0%, with new rates effective July 28, 2021. The final decision also approved the low-income rate, tiered block rate structure for residential water customers and the cost of debt and equity percentage as requested. The final decision did not include all of the requested proforma plant in service due to the timing of its completion. However, no plant was disallowed. Connecticut Water will seek recovery for the projects in the future, including a portion of plant which is eligible for recovery through WICA. In addition, the final decision reset WICA, which was approaching its statutory cap to zero. Long-term debt issuances for Connecticut Water require regulatory authorization which is typically obtained for a specified amount of debt to be issued during a specified period of time. On March 16, 2021, Connecticut Water filed for PURA approval for the issuance of up to $100,000 of long-term borrowings in 2021. Connecticut Water anticipates to use the proceeds to pay down line of credit borrowings and payoff maturing debt, as well as general working capital needs. Connecticut Water received approval of the financings from PURA on June 9, 2021. Texas Regulatory Affairs On January 29, 2021, SJWTX, Inc., doing business as Canyon Lake Water Service Company (“CLWSC”) submitted its Water Pass-Through Charge (“WPC”) true-up report for the Canyon Lake area water systems’ 2020 purchased water costs. The WPC is the annual filing to change the monthly per thousand gallons charge for changes in purchased water costs since the last annual true-up report. The 2020 WPC true-up report resulted in a reduction of the WPC usage rate from $0.95 dollars to $0.7 dollars per thousand gallons which became effective on March 1, 2021. The Deer Creek Ranch water system has a separate WPC. A WPC filing for Deer Creek Ranch is required only when there is a change in purchased water costs. The WPC true-up report for this system was submitted December 1, 2020, which resulted in a decrease in the usage charge from $2.02 to $1.84 dollars per thousand gallons, and an increase in the monthly base charge of $0.51 dollars per residential account. The Deer Creek Ranch WPC rate changes became effective February 25, 2021. A disaster declaration was declared on February 12, 2021 by the Public Utilities Commission of Texas (“PUCT”) because of severe winter weather. The PUCT issued orders under Docket No. 51812-6 which prohibited disconnections for non-payment, suspended the rules for late fees and interest, and allowed for estimated billing for the duration of the disaster declaration. On March 5, 2021, the PUCT reinstituted the utilities’ ability to resume charging late fees, and on June 15, 2021, removed the prohibition on disconnections for non-payment. On June 28, 2021, CLWSC announced that it reached an agreement to acquire the Kendall West and Bandera East utilities in Bandera and Medina counties in Texas and that change in ownership applications had been filed with the PUCT. The acquisition, pending approval by the PUCT, would grow CLWSC by 1,400 service connections that serve an estimated 4,000 county residences. A decision by the PUCT is expected in the fourth quarter of 2021. Maine Regulatory Affairs On June 17, 2020, the Maine Public Utilities Commission (“MPUC”) approved a general rate increase for Skowhegan Division customers allowing $198 in additional revenue. Per the MPUC decision, the increase will be implemented in two steps: an initial 9.80% rate increase effective June 15, 2020, and a 3.51% rate increase effective July 1, 2021. The combined rate increase is 13.31%. On November 23, 2020, The Maine Water Company (“Maine Water”) filed Water Infrastructure Surcharge (“WISC”) applications with the MPUC in five divisions requesting an increase between 1.1% and 5%, representing approximately $304 in additional revenues. The WISC applications were approved on December 15, 2020, and December 22, 2020 and the surcharges became effective January 1, 2021. On March 10, 2021, Maine Water filed a general rate increase application for the Biddeford Saco Division seeking approximately $6,659, or 77.5%, in additional revenue. The application has proposed a multi-year rate plan that is designed to ease the transition to higher water bills over the period from July 2021 to July 2023. The primary driver for the increase in rates is the support for a new drinking water treatment facility on the Saco River, a $60,000 project to replace the existing facility that is expected to be in service in the second quarter of 2022. On June 23, 2021, the MPUC approved the first step in the plan adopting the proposed rate smoothing mechanism and implementing a temporary 22.65% surcharge on all customer bills. The surcharge will be in effect for one year while the MPUC reviews and acts on the requested increase in base rates. A decision on the requested revenue increase is expected in the second quarter of 2022, in alignment with the completion of the new water treatment facility.

Regulatory Assets, Net

Regulatory Assets, Net	6 Months Ended
Regulatory Assets, Net	Jun. 30, 2021
Regulatory Assets and Liabilities Disclosure [Abstract]
Regulatory Assets, Net	Regulatory Assets, Net Regulatory assets, net are comprised of the following as of June 30, 2021, and December 31, 2020: June 30, 2021 December 31, 2020 Regulatory assets: Income tax temporary differences, net $ 11,880 6,230 Postretirement pensions and other medical benefits 98,009 95,559 Business combinations debt premium, net 21,208 22,479 Balancing and memorandum accounts, net 31,317 25,463 Water Rate Adjustment 3,033 323 Other, net 7,940 8,176 Total regulatory assets, net in Condensed Consolidated Balance Sheets 173,387 158,230 Less: current regulatory assets, net 1,075 1,748 Total regulatory assets, net, less current portion $ 172,312 156,482

Balancing and Memorandum Accoun

Balancing and Memorandum Accounts	6 Months Ended
Balancing and Memorandum Accounts	Jun. 30, 2021
Regulated Operations [Abstract]
Balancing and Memorandum Accounts	Balancing and Memorandum Accounts SJWC has established balancing accounts for the purpose of tracking the under-collection or over-collection associated with expense changes and the revenue authorized by the CPUC to offset those expense changes. SJWC also maintains memorandum accounts to track revenue impacts due to catastrophic events, certain unforeseen water quality expenses related to new federal and state water quality standards, energy efficiency, water conservation, water tariffs, and other approved activities or as directed by the CPUC. The Monterey Water Revenue Adjustment Mechanism (“WRAM”) tracks the difference between the revenue received for actual metered sales through the tiered volumetric rate and the revenue that would have been received with the same actual metered sales if a uniform rate would have been in effect. Balancing and memorandum accounts recorded to regulatory assets, net for the three and six months ended June 30, 2021 and 2020 as follows: Three months ended June 30, 2021 Three months ended June 30, 2020 Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Revenue accounts: Monterey WRAM $ 13,853 1,424 1 15,278 $ 8,958 1,591 — 10,549 Cost of capital memorandum account (1,561) (1) — (1,562) (1,558) (2) — (1,560) Tax memorandum account 333 — — 333 332 — — 332 All others (980) 147 4 (829) (1,074) 40 — (1,034) Total revenue accounts $ 11,645 1,570 5 13,220 $ 6,658 1,629 — 8,287 Cost-recovery accounts: Water supply costs 8,910 984 1 9,895 5,061 838 — 5,899 Pension 3,844 366 — 4,210 2,886 99 — 2,985 Hydro Generation Research, Development and Demonstration Memorandum Account (“PRVMA”) 1,027 — (99) 928 — — — — COVID-19 Catastrophic Event Memorandum Account (“CEMA”) 2,266 352 — 2,618 — — — — All others 445 1 — 446 443 1 — 444 Total cost-recovery accounts $ 16,492 1,703 (98) 18,097 $ 8,390 938 — 9,328 Total $ 28,137 3,273 (93) 31,317 $ 15,048 2,567 — 17,615 Six months ended June 30, 2021 Six months ended June 30, 2020 Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Revenue accounts: Monterey WRAM $ 12,077 3,200 1 15,278 $ 7,015 3,561 (27) 10,549 Cost of capital memorandum account (1,561) (1) — (1,562) (1,553) (7) — (1,560) Tax memorandum account 333 — — 333 (6,643) (3) 6,978 332 All others (806) (28) 5 (829) (759) (165) (110) (1,034) Total revenue accounts $ 10,043 3,171 6 13,220 $ (1,940) 3,386 6,841 8,287 Cost-recovery accounts: Water supply costs 8,123 1,771 1 9,895 4,328 1,605 (34) 5,899 Pension 3,478 732 — 4,210 2,449 514 22 2,985 PRVMA 1,108 — (180) 928 — — — — CEMA 2,266 352 — 2,618 — — — — All others 445 1 — 446 446 2 (4) 444 Total cost-recovery accounts $ 15,420 2,856 (179) 18,097 $ 7,223 2,121 (16) 9,328 Total $ 25,463 6,027 (173) 31,317 $ 5,283 5,507 6,825 17,615

Capitalization

Capitalization	6 Months Ended
Capitalization	Jun. 30, 2021
Equity [Abstract]
Capitalization	Capitalization On March 8, 2021, SJW Group entered into an underwriting agreement with J.P. Morgan Securities LLC, as the representative of the several underwriters named therein (the “Underwriters”), which provided for the issuance and sale by SJW Group to the Underwriters 1,030,000 shares of our common stock, par value $0.001 per share, in an underwritten public offering (the “Offering”). The shares in the Offering were sold at a public offering price of $59.00 per share. SJW Group also granted the Underwriters an option to purchase up to 154,500 additional shares of common stock, which was exercised in full. The Offering closed on March 11, 2021 and the offering of option shares closed on March 16, 2021. SJW Group received net proceeds of approximately $66,775 from the Offering and the sale of option shares, after deducting the underwriting discounts and commissions and offering expenses. SJW Group used the proceeds from the offerings to pay down a bank line of credit agreement, dated as of June 1, 2016, between SJWC and JPMorgan Chase Bank, N.A. and for general corporate purposes, which included, among other things, financing infrastructure improvements and other capital expenditures, repayment of debt or other corporate obligations and working capital.

Equity Plans

Equity Plans	6 Months Ended
Equity Plans	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Equity Plans	Equity Plans The Incentive Plan allows SJW Group to provide employees, non-employee board members or the board of directors of any parent or subsidiary, consultants, and other independent advisors who provide services to the company or any parent or subsidiary the opportunity to acquire an equity interest in SJW Group. As of June 30, 2021, 174,489 shares are issuable upon the vesting of outstanding restricted stock units and deferred restricted stock units and an additional 685,578 shares are available for award issuances under the Incentive Plan. In connection with the merger with CTWS on October 9, 2019, SJW Group assumed outstanding awards of restricted stock units and deferred share units under the following stock plans: the CTWS 2014 Performance Stock Program, the CTWS 2004 Performance Stock Program and the CTWS 1994 Performance Stock Program (collectively, the “CTWS Plans”). As of June 30, 2021, approximately 56,056 shares are issuable upon the exercise of outstanding restricted stock units and deferred restricted stock units under the CTWS Plans. A summary of compensation costs charged to income and proceeds from the exercise of any restricted stock and similar instruments that are recorded to additional paid-in capital and common stock, by award type, are presented below for the three and six months ended June 30, 2021, and 2020. Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Adjustments to additional paid-in capital and common stock for: Compensation costs charged to income: ESPP $ — — $ 181 171 Restricted stock and deferred restricted stock 791 1,009 1,890 1,089 Total compensation costs charged to income $ 791 1,009 $ 2,071 1,260 ESPP proceeds $ — — $ 1,026 970 Restricted Stock and Deferred Restricted Stock For the three months ended June 30, 2021, and 2020, SJW Group granted under the Incentive Plan 11,732 and 14,346, respectively, one year and three year service-based restricted stock awards with a weighted-average grant date fair value of $65.43 and $60.17, respectively, per unit. For the six months ended June 30, 2021, and 2020, SJW Group granted under the Incentive Plan 45,433 and 42,713, respectively, one year and three year service-based restricted stock awards with a weighted-average grant date fair value of $64.53 and $63.97, respectively, per unit. For the three months ended June 30, 2021, and 2020, SJW Group granted under the Incentive Plan 1,182 and 138 target units, respectively, performance-based and market-based restricted stock awards with a weighted-average grant date fair value of $65.70 and $66.99, respectively, per unit. For the six months ended June 30, 2021, and 2020, SJW Group granted under the Incentive Plan 30,641 and 24,719 target units, respectively, performance-based and market-based restricted stock awards granted with a weighted-average grant date fair value of $66.33 and $72.01, respectively, per unit. Based upon actual attainment relative to the target performance metric, the number of shares issuable can range between 0% to 150% of the target number of shares for performance-based restricted stock awards, or between 0% and 200% of the target number of shares for market-based restricted stock awards. As of June 30, 2021, the total unrecognized compensation costs related to restricted and deferred restricted stock plans amounted to $6,528. This cost is expected to be recognized over a weighted-average period of 1.91 years. Employee Stock Purchase Plan SJW Group’s recorded expenses were $86 and $174 for the three and six months ended June 30, 2021, respectively, and $74 and $160 for the three and six months ended June 30, 2020, respectively, related to the ESPP. The total unrecognized compensation costs related to the semi-annual offering period that ends July 30, 2021, for the ESPP is approximately $30. This cost is expected to be recognized during the third quarter of 2021.

Bank Borrowings and Long-Term L

Bank Borrowings and Long-Term Liabilities	6 Months Ended
Bank Borrowings and Long-Term Liabilities	Jun. 30, 2021
Long-Term Liabilities and Bank Borrowings [Abstract]
Bank Borrowings and Long-Term Liabilities	Bank Borrowings and Long-Term Liabilities SJW Group’s contractual obligations and commitments include senior notes, bank term loans, revenue bonds, state revolving fund loans and other obligations. Water Utility Services have received advance deposit payments from its customers on certain construction projects and the refunds of the advance deposit payments constitute an obligation of the respective subsidiaries. Lines of Credit On April 23, 2021, SJWC closed its $140,000 line of credit agreement which was set to mature on June 1, 2021, and entered into a new $140,000 credit agreement (“SJWC Credit Agreement”) with JPMorgan Chase Bank, N.A., as the lender (the “Lender”). The SJWC Credit Agreement provides an unsecured credit facility with a letter of credit sublimit of $15,000. Proceeds of borrowings under the SJWC Credit Agreement may be used to refinance existing debt, for working capital, and for general corporate purposes. The new SJWC Credit Agreement has a maturity date of December 31, 2023. The line of credit bears interest at variable rates. The SJWC Credit Agreement contains customary representations, warranties and events of default, as well as restrictive covenants customary for facilities of this type. The SJWC Credit Agreement also includes certain customary financial covenants such as a funded debt to capitalization ratio. Also on April 23, 2021, SJW Group, as guarantor, and CLWSC closed its $5,000 line of credit agreement which was set to mature on June 1, 2021, and entered into a new $5,000 credit agreement (“SJWTX Credit Agreement”) with the Lender. The SJWTX Credit Agreement provides an unsecured credit facility with a letter of credit sublimit of $1,000. The new SJWTX Credit Agreement has a maturity date of December 31, 2023. Long-Term Debt On March 2, 2021, Maine Water entered into a credit agreement with a commercial bank, pursuant to an existing master loan agreement under which the commercial bank issued Maine Water a promissory note on the same date with an aggregate principal amount of $17,000 and a fixed interest rate of 3.89%, due March 1, 2041. The notes are unsecured obligations of Maine Water. Interest is payable quarterly in arrears on the 20th day of January, April, July and October of each year. The promissory note contains customary representations and warranties. Under the promissory note, Maine Water is required to comply with certain customary affirmative and negative covenants for as long as the notes are outstanding. The notes are also subject to customary events of default, the occurrence of which may result in all of the notes then outstanding becoming immediately due and payable. Proceeds from the borrowing were received on March 18, 2021. On May 13, 2021, CLWSC entered into a master credit agreement and promissory note with a commercial bank under which it entered into a borrowing agreement for an aggregate principal amount not to exceed $30,000, of which $20,000 was advanced at the closing date. The borrowing carries a fixed interest rate of 4.01% due on March 20, 2041. The remaining aggregate principal amount of the promissory note is to be advanced at the discretion of CLWSC before the maturity date. The notes are unsecured obligations of CLWSC. Interest is payable quarterly in arrears on the 20th day of January, April, July and October of each year. The promissory note contains customary representations and warranties. Under the promissory note, CLWSC is required to comply with certain customary affirmative and negative covenants for as long as the notes are outstanding. The notes are also subject to customary events of default, the occurrence of which may result in all of the notes then outstanding becoming immediately due and payable. On June 25, 2021, SJWC entered into a note purchase agreement with certain affiliates of New York Life Insurance (collectively the “Purchasers”), pursuant to which the company sold an aggregate principal amount of $50,000 of its 3.00% Senior Notes, Series N (“Series N Notes”) to the Purchasers. The Series N Notes are unsecured obligations of SJWC and are due on June 25, 2051. Interest is payable semi-annually in arrears on January 1st and July 1st of each year. The note purchase agreement contains customary affirmative and negative covenants for as long as the Series N Notes are outstanding. The Series N Notes are also subject to customary events of default, the occurrence of which may result in all of the Series N Notes then outstanding becoming immediately due and payable. The closing occurred simultaneously with the signing of the note purchase agreement.

Benefit Plans

Benefit Plans	6 Months Ended
Benefit Plans	Jun. 30, 2021
Retirement Benefits [Abstract]
Benefit Plans	Benefit Plans SJW Group maintains noncontributory defined benefit pension plans for its eligible employees. SJWC and CTWS employees hired before March 31, 2008, and January 1, 2009, respectively, are entitled to benefits under the pension plans based on the employee’s years of service and compensation. For SJWC employees, hired on or after March 31, 2008, benefits are determined using a cash balance formula based upon compensation credits and interest credits for each employee. Certain CTWS employees hired before March 1, 2012, and covered by a plan merged into the CTWS plan in 2013 are also entitled to benefits based on the employee’s years of service and compensation. CTWS employees hired on or after January 1, 2009, are entitled to an additional 1.5% of eligible compensation to their company sponsored savings plan. SJW Group does not have multi-employer plans. In addition, senior management hired before March 31, 2008, for SJWC and January 1, 2009, for CTWS are eligible to receive additional retirement benefits under supplemental executive retirement plans and retirement contracts. SJWC’s senior management hired on or after March 31, 2008, are eligible to receive additional retirement benefits under SJWC’s Cash Balance Executive Supplemental Retirement Plan. The supplemental retirement plans and Cash Balance Executive Supplemental Retirement Plan are non-qualified plans in which only senior management and other designated members of management may participate. SJW Group also provides health care and life insurance benefits for retired employees under employer-sponsored postretirement benefits other than pension plans. The components of net periodic benefit costs for the defined benefit plans and other postretirement benefits for the three and six months ended June 30, 2021, and 2020 are as follows: Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Service cost $ 2,688 2,337 $ 5,423 4,780 Interest cost 2,530 2,816 5,110 5,720 Expected return on assets (4,742) (4,183) (9,494) (8,303) Unrecognized actuarial loss 1,794 1,834 3,574 2,592 Amortization of prior service cost 13 (665) 25 76 Total $ 2,283 2,139 $ 4,638 4,865 In 2021, SJW Group expects to make required and discretionary cash contributions of up to $9,043 to the pension plans and other postretirement benefits. For the three and six months ended June 30, 2021, SJW Group has made $1,480 contributions to such plans.

Income Taxes

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the three and six months ended June 30, 2021, income tax expense was $3,306 and $2,410, respectively. Income tax expense for the three and six months ended June 30, 2020, was $4,210 and $4,648, respectively. The effective consolidated income tax rates were 14% and 18% for the three months ended June 30, 2021 and 2020, respectively, and 9% and 17% for the six months ended June 30, 2021, and 2020, respectively. The lower effective rates for the three and six months ended June 30, 2021, were primarily due to flow-through tax benefits. In addition, discrete tax benefits recorded in the first quarter of 2021 resulted in a lower effective tax rate for the six months ended June 30, 2021. SJW Group had unrecognized tax benefits, before the impact of deductions of state taxes, excluding interest and penalties of approximately $6,882 and $6,468 as of June 30, 2021 and December 31, 2020, respectively. SJW Group does not expect its unrecognized tax benefits to change significantly within the next 12 months.

Fair Value Measurement

Fair Value Measurement	6 Months Ended
Fair Value Measurement	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement The following instruments are not measured at fair value on SJW Group’s condensed consolidated balance sheets as of June 30, 2021, but require disclosure of their fair values: cash and cash equivalents, accounts receivable and accounts payable. The estimated fair value of such instruments as of June 30, 2021, approximates their carrying value as reported on the condensed consolidated balance sheets. The fair value of such financial instruments are determined using the income approach based on the present value of estimated future cash flows. There have been no changes in valuation techniques during the three and six months ended June 30, 2021. The fair value of these instruments would be categorized as Level 2 in the fair value hierarchy, with the exception of cash and cash equivalents, which would be categorized as Level 1. The fair value of SJW Group’s long-term debt was approximately $1,546,640 and $1,570,727 as of June 30, 2021, and December 31, 2020, respectively, and was determined using a discounted cash flow analysis, based on the current rates for similar financial instruments of the same duration and creditworthiness of the company. The book value of long-term debt was $1,398,396 and $1,363,821 as of June 30, 2021, and December 31, 2020, respectively. The fair value of long-term debt would be categorized as Level 2 in the fair value hierarchy. CTWS’s additional retirement benefits under the supplemental executive retirement plans and retirement contracts are funded by investment assets held by a Rabbi Trust. The fair value of the money market funds, mutual funds and fixed income investments in the Rabbi Trust was $3,078 and $3,014 as of June 30, 2021, and December 31, 2020, respectively, and are categorized as Level 1 in the fair value hierarchy.

Segment and Non-Tariffed Busine

Segment and Non-Tariffed Business Reporting	6 Months Ended
Segment and Non-Tariffed Business Reporting	Jun. 30, 2021
Segment Reporting [Abstract]
Segment and Non-Tariffed Business Reporting	Segment and Non-Tariffed Business Reporting SJW Group is a holding company with four subsidiaries: (i) SJWC, a water utility operation with both regulated and non-tariffed businesses, (ii) CLWSC, a regulated water utility located in Canyon Lake, Texas, and its consolidated non-tariffed variable interest entity, Acequia Water Supply Corporation, (iii) SJW Land Company and its consolidated variable interest entity, 444 West Santa Clara Street, L.P., which operated commercial building rentals, and (iv) SJWNE LLC a holding company for CTWS and its subsidiaries, Connecticut Water, Maine Water, New England Water Utility Services, Inc. (“NEWUS”) and Chester Realty, Inc. In accordance with FASB ASC Topic 280 - “Segment Reporting,” SJW Group’s reportable segments have been determined based on information used by the chief operating decision maker. SJW Group’s chief operating decision maker includes the Chairman, President and Chief Executive Officer, and his executive staff. The first segment is providing water utility and utility-related services to its customers through SJW Group’s subsidiaries, SJWC, Connecticut Water, CLWSC, Maine Water, and NEWUS together referred to as “Water Utility Services.” The second segment is property management and investment activity conducted by SJW Land Company and Chester Realty, Inc., referred to as “Real Estate Services.” The following tables set forth information relating to SJW Group’s reportable segments and distribution of regulated and non-tariffed business activities within the reportable segments. Certain allocated assets, such as goodwill, revenue and expenses have been included in the reportable segment amounts. Other business activity of SJW Group not included in the reportable segments is included in the “All Other” category. For Three Months Ended June 30, 2021 Water Utility Services Real Estate Services All Other (1) SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 148,237 2,684 1,320 — 148,237 4,004 152,241 Operating expense 115,572 1,942 881 1,207 115,572 4,030 119,602 Operating income (loss) 32,665 742 439 (1,207) 32,665 (26) 32,639 Net income (loss) 20,585 677 296 (783) 20,585 190 20,775 Depreciation and amortization 22,887 110 291 224 22,887 625 23,512 Interest on long-term debt and other interest expense 8,347 — — 5,334 8,347 5,334 13,681 Provision (benefit) for income taxes 4,580 203 96 (1,573) 4,580 (1,274) 3,306 Assets $ 3,300,414 8,248 45,090 55,770 3,300,414 109,108 3,409,522 For Three Months Ended June 30, 2020 Water Utility Services Real Estate Services All Other (1) SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 143,072 2,693 1,444 — 143,072 4,137 147,209 Operating expense 107,185 1,759 850 1,345 107,185 3,954 111,139 Operating income (loss) 35,887 934 594 (1,345) 35,887 183 36,070 Net income (loss) 22,236 881 443 (3,839) 22,236 (2,515) 19,721 Depreciation and amortization 22,123 108 298 224 22,123 630 22,753 Interest on long-term debt and other interest expense 8,289 — — 4,891 8,289 4,891 13,180 Provision (benefit) for income taxes 5,449 260 124 (1,623) 5,449 (1,239) 4,210 Assets $ 3,079,118 9,913 44,889 76,057 3,079,118 130,859 3,209,977 For Six Months Ended June 30, 2021 Water Utility Services Real Estate Services All Other (1) SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 259,633 4,729 2,664 — 259,633 7,393 267,026 Operating expense 214,050 3,311 1,762 2,185 214,050 7,258 221,308 Operating income (loss) 45,583 1,418 902 (2,185) 45,583 135 45,718 Net income (loss) 26,284 1,399 619 (4,911) 26,284 (2,893) 23,391 Depreciation and amortization 45,704 219 580 447 45,704 1,246 46,950 Interest on long-term debt and other interest expense 16,518 — — 10,602 16,518 10,602 27,120 Provision (benefit) for income taxes 4,464 385 205 (2,644) 4,464 (2,054) 2,410 Assets $ 3,300,414 8,248 45,090 55,770 3,300,414 109,108 3,409,522 For Six Months Ended June 30, 2020 Water Utility Services Real Estate Services All Other (1) SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 254,439 5,710 2,814 — 254,439 8,524 262,963 Operating expense 203,202 3,120 1,681 3,463 203,202 8,264 211,466 Operating income (loss) 51,237 2,590 1,133 (3,463) 51,237 260 51,497 Net income (loss) 28,064 2,351 831 (9,108) 28,064 (5,926) 22,138 Depreciation and amortization 42,872 216 600 447 42,872 1,263 44,135 Interest on long-term debt and other interest expense 16,463 — — 10,001 16,463 10,001 26,464 Provision (benefit) for income taxes 6,651 730 256 (2,989) 6,651 (2,003) 4,648 Assets $ 3,079,118 9,913 44,889 76,057 3,079,118 130,859 3,209,977 ____________________ (1) The “All Other” category for the six months ended June 30, 2021 and June 30, 2020, includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis. (2) As of June 30, 2021 and December 31, 2020, the Company has performed an allocation of goodwill associated with the acquisition of CTWS to two reporting units, Connecticut and Maine, which are both aggregated within the Regulated Water Utility Services reportable segment.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and ContingenciesSJW Group is subject to ordinary routine litigation incidental to its business. There are no pending legal proceedings to which SJW Group or any of its subsidiaries is a party, or to which any of its properties is the subject, that are expected to have a material effect on SJW Group’s business, financial position, results of operations or cash flows.

General (Policies)

General (Policies)	6 Months Ended
General (Policies)	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Accounting	The unaudited interim financial information has been prepared in accordance with accounting principles generally accepted in the United States of America and in accordance with the instructions for Form 10-Q and Rule 10-01 of Regulation S-X promulgated by the Securities and Exchange Commission. The Notes to Consolidated Financial Statements in SJW Group’s 2020 Annual Report on Form 10-K should be read with the accompanying unaudited condensed consolidated financial statements.
Recently Adopted Accounting Principles	Recently Adopted Accounting Principles In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, “Simplifying the Accounting for Income Taxes”, which simplifies the accounting for income taxes, eliminates certain exceptions within Topic 740, “Income Taxes”, and clarifies certain aspects of the current guidance to promote consistency among reporting entities. ASU 2019-12 was effective for SJW Group in the first quarter of fiscal 2021. The adoption of ASU 2019-12 did not have a material impact on the consolidated financial statements.
Revenue	Revenue Water sales are seasonal in nature and influenced by weather conditions. The timing of precipitation and climatic conditions can cause seasonal water consumption by customers to vary significantly. Due to the seasonal nature of the water business, the operating results for interim periods are not indicative of the operating results for a 12-month period. Revenue is generally higher in the warm, dry summer months when water usage and sales are greater, and lower in the winter months when cooler temperatures and increased precipitation curtail water usage resulting in lower sales.
Earnings per Share	Earnings per ShareBasic earnings per share is calculated using income available to common stockholders, divided by the weighted average number of shares outstanding during the period. Diluted earnings per share is calculated using income available to common stockholders divided by the weighted average number of shares of common stock including both shares outstanding and shares potentially issuable in connection with restricted common stock awards under SJW Group’s Long-Term Incentive Plan (as amended, the “Incentive Plan”), shares potentially issuable under the performance stock plans assumed through the business combination with Connecticut Water Service, Inc. (“CTWS”), and shares potentially issuable under the Employee Stock Purchase Plan (“ESPP”).
Utility Plant Depreciation	Utility Plant DepreciationA portion of depreciation expense is allocated to administrative and general expense.

General (Tables)

General (Tables)	6 Months Ended
General (Tables)	Jun. 30, 2021
Accounting Policies [Abstract]
Major Streams of Revenue	The major streams of revenue for SJW Group are as follows: Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Revenue from contracts with customers $ 147,204 142,163 $ 259,442 247,299 Alternative revenue programs, net 2,656 3,049 2,768 3,553 Other balancing and memorandum accounts, net 1,477 1,629 2,998 10,211 Other regulatory mechanisms, net (416) (1,076) (846) (914) Rental income 1,320 1,444 2,664 2,814 $ 152,241 147,209 $ 267,026 262,963
Schedule of Real Estate Investments	The major components of real estate investments as of June 30, 2021, and December 31, 2020, are as follows: June 30, December 31, Land $ 14,198 14,168 Buildings and improvements 44,191 43,961 Subtotal 58,389 58,129 Less: accumulated depreciation and amortization 15,363 14,783 Total $ 43,026 43,346

Regulatory Assets, Net (Tables)

Regulatory Assets, Net (Tables)	6 Months Ended
Regulatory Assets, Net (Tables)	Jun. 30, 2021
Regulatory Assets and Liabilities Disclosure [Abstract]
Schedule of Regulatory Assets, Net	Regulatory assets, net are comprised of the following as of June 30, 2021, and December 31, 2020: June 30, 2021 December 31, 2020 Regulatory assets: Income tax temporary differences, net $ 11,880 6,230 Postretirement pensions and other medical benefits 98,009 95,559 Business combinations debt premium, net 21,208 22,479 Balancing and memorandum accounts, net 31,317 25,463 Water Rate Adjustment 3,033 323 Other, net 7,940 8,176 Total regulatory assets, net in Condensed Consolidated Balance Sheets 173,387 158,230 Less: current regulatory assets, net 1,075 1,748 Total regulatory assets, net, less current portion $ 172,312 156,482

Balancing and Memorandum Acco_2

Balancing and Memorandum Accounts (Tables)	6 Months Ended
Balancing and Memorandum Accounts (Tables)	Jun. 30, 2021
Regulated Operations [Abstract]
Public Utilities General Disclosures	Balancing and memorandum accounts recorded to regulatory assets, net for the three and six months ended June 30, 2021 and 2020 as follows: Three months ended June 30, 2021 Three months ended June 30, 2020 Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Revenue accounts: Monterey WRAM $ 13,853 1,424 1 15,278 $ 8,958 1,591 — 10,549 Cost of capital memorandum account (1,561) (1) — (1,562) (1,558) (2) — (1,560) Tax memorandum account 333 — — 333 332 — — 332 All others (980) 147 4 (829) (1,074) 40 — (1,034) Total revenue accounts $ 11,645 1,570 5 13,220 $ 6,658 1,629 — 8,287 Cost-recovery accounts: Water supply costs 8,910 984 1 9,895 5,061 838 — 5,899 Pension 3,844 366 — 4,210 2,886 99 — 2,985 Hydro Generation Research, Development and Demonstration Memorandum Account (“PRVMA”) 1,027 — (99) 928 — — — — COVID-19 Catastrophic Event Memorandum Account (“CEMA”) 2,266 352 — 2,618 — — — — All others 445 1 — 446 443 1 — 444 Total cost-recovery accounts $ 16,492 1,703 (98) 18,097 $ 8,390 938 — 9,328 Total $ 28,137 3,273 (93) 31,317 $ 15,048 2,567 — 17,615 Six months ended June 30, 2021 Six months ended June 30, 2020 Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Revenue accounts: Monterey WRAM $ 12,077 3,200 1 15,278 $ 7,015 3,561 (27) 10,549 Cost of capital memorandum account (1,561) (1) — (1,562) (1,553) (7) — (1,560) Tax memorandum account 333 — — 333 (6,643) (3) 6,978 332 All others (806) (28) 5 (829) (759) (165) (110) (1,034) Total revenue accounts $ 10,043 3,171 6 13,220 $ (1,940) 3,386 6,841 8,287 Cost-recovery accounts: Water supply costs 8,123 1,771 1 9,895 4,328 1,605 (34) 5,899 Pension 3,478 732 — 4,210 2,449 514 22 2,985 PRVMA 1,108 — (180) 928 — — — — CEMA 2,266 352 — 2,618 — — — — All others 445 1 — 446 446 2 (4) 444 Total cost-recovery accounts $ 15,420 2,856 (179) 18,097 $ 7,223 2,121 (16) 9,328 Total $ 25,463 6,027 (173) 31,317 $ 5,283 5,507 6,825 17,615

Equity Plans (Tables)

Equity Plans (Tables)	6 Months Ended
Equity Plans (Tables)	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Compensation Costs Charged to Income and Proceeds from the Exercise of Any Restricted Stock and Similar Instruments that are Recorded to Additional Paid-In Capital and Common Stock, by Award Type	A summary of compensation costs charged to income and proceeds from the exercise of any restricted stock and similar instruments that are recorded to additional paid-in capital and common stock, by award type, are presented below for the three and six months ended June 30, 2021, and 2020. Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Adjustments to additional paid-in capital and common stock for: Compensation costs charged to income: ESPP $ — — $ 181 171 Restricted stock and deferred restricted stock 791 1,009 1,890 1,089 Total compensation costs charged to income $ 791 1,009 $ 2,071 1,260 ESPP proceeds $ — — $ 1,026 970

Benefit Plans (Tables)

Benefit Plans (Tables)	6 Months Ended
Benefit Plans (Tables)	Jun. 30, 2021
Retirement Benefits [Abstract]
Schedule of Net Benefit Costs	The components of net periodic benefit costs for the defined benefit plans and other postretirement benefits for the three and six months ended June 30, 2021, and 2020 are as follows: Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Service cost $ 2,688 2,337 $ 5,423 4,780 Interest cost 2,530 2,816 5,110 5,720 Expected return on assets (4,742) (4,183) (9,494) (8,303) Unrecognized actuarial loss 1,794 1,834 3,574 2,592 Amortization of prior service cost 13 (665) 25 76 Total $ 2,283 2,139 $ 4,638 4,865

Segment and Non-Tariffed Busi_2

Segment and Non-Tariffed Business Reporting (Tables)	6 Months Ended
Segment and Non-Tariffed Business Reporting (Tables)	Jun. 30, 2021
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables set forth information relating to SJW Group’s reportable segments and distribution of regulated and non-tariffed business activities within the reportable segments. Certain allocated assets, such as goodwill, revenue and expenses have been included in the reportable segment amounts. Other business activity of SJW Group not included in the reportable segments is included in the “All Other” category. For Three Months Ended June 30, 2021 Water Utility Services Real Estate Services All Other (1) SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 148,237 2,684 1,320 — 148,237 4,004 152,241 Operating expense 115,572 1,942 881 1,207 115,572 4,030 119,602 Operating income (loss) 32,665 742 439 (1,207) 32,665 (26) 32,639 Net income (loss) 20,585 677 296 (783) 20,585 190 20,775 Depreciation and amortization 22,887 110 291 224 22,887 625 23,512 Interest on long-term debt and other interest expense 8,347 — — 5,334 8,347 5,334 13,681 Provision (benefit) for income taxes 4,580 203 96 (1,573) 4,580 (1,274) 3,306 Assets $ 3,300,414 8,248 45,090 55,770 3,300,414 109,108 3,409,522 For Three Months Ended June 30, 2020 Water Utility Services Real Estate Services All Other (1) SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 143,072 2,693 1,444 — 143,072 4,137 147,209 Operating expense 107,185 1,759 850 1,345 107,185 3,954 111,139 Operating income (loss) 35,887 934 594 (1,345) 35,887 183 36,070 Net income (loss) 22,236 881 443 (3,839) 22,236 (2,515) 19,721 Depreciation and amortization 22,123 108 298 224 22,123 630 22,753 Interest on long-term debt and other interest expense 8,289 — — 4,891 8,289 4,891 13,180 Provision (benefit) for income taxes 5,449 260 124 (1,623) 5,449 (1,239) 4,210 Assets $ 3,079,118 9,913 44,889 76,057 3,079,118 130,859 3,209,977 For Six Months Ended June 30, 2021 Water Utility Services Real Estate Services All Other (1) SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 259,633 4,729 2,664 — 259,633 7,393 267,026 Operating expense 214,050 3,311 1,762 2,185 214,050 7,258 221,308 Operating income (loss) 45,583 1,418 902 (2,185) 45,583 135 45,718 Net income (loss) 26,284 1,399 619 (4,911) 26,284 (2,893) 23,391 Depreciation and amortization 45,704 219 580 447 45,704 1,246 46,950 Interest on long-term debt and other interest expense 16,518 — — 10,602 16,518 10,602 27,120 Provision (benefit) for income taxes 4,464 385 205 (2,644) 4,464 (2,054) 2,410 Assets $ 3,300,414 8,248 45,090 55,770 3,300,414 109,108 3,409,522 For Six Months Ended June 30, 2020 Water Utility Services Real Estate Services All Other (1) SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 254,439 5,710 2,814 — 254,439 8,524 262,963 Operating expense 203,202 3,120 1,681 3,463 203,202 8,264 211,466 Operating income (loss) 51,237 2,590 1,133 (3,463) 51,237 260 51,497 Net income (loss) 28,064 2,351 831 (9,108) 28,064 (5,926) 22,138 Depreciation and amortization 42,872 216 600 447 42,872 1,263 44,135 Interest on long-term debt and other interest expense 16,463 — — 10,001 16,463 10,001 26,464 Provision (benefit) for income taxes 6,651 730 256 (2,989) 6,651 (2,003) 4,648 Assets $ 3,079,118 9,913 44,889 76,057 3,079,118 130,859 3,209,977 ____________________ (1) The “All Other” category for the six months ended June 30, 2021 and June 30, 2020, includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis. (2) As of June 30, 2021 and December 31, 2020, the Company has performed an allocation of goodwill associated with the acquisition of CTWS to two reporting units, Connecticut and Maine, which are both aggregated within the Regulated Water Utility Services reportable segment.

General - Major Streams of Reve

General - Major Streams of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Accounting Policies [Abstract]
Revenue from contracts with customers	$ 147,204	$ 142,163	$ 259,442	$ 247,299
Alternative revenue programs, net	2,656	3,049	2,768	3,553
Other balancing and memorandum accounts, net	1,477	1,629	2,998	10,211
Other regulatory mechanisms, net	(416)	(1,076)	(846)	(914)
Rental income	1,320	1,444	2,664	2,814
Total revenues	$ 152,241	$ 147,209	$ 267,026	$ 262,963

General - Earnings per Share (D

General - Earnings per Share (Details) - shares	3 Months Ended		6 Months Ended
General - Earnings per Share (Details) - shares	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive restricted common stock units excluded from computation of earnings per share (in shares)	4,304	9,397	12,883	19,191

General - Utility Plant Depreci

General - Utility Plant Depreciation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
General and Administrative Expense
Public Utility, Property, Plant and Equipment [Line Items]
Depreciation	$ 120	$ 370	$ 1,456	$ 1,469

General - Real Estate Investmen

General - Real Estate Investments (Details) - USD ($) $ in Thousands	Jun. 29, 2021	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2017
Accounting Policies [Abstract]
Land		$ 14,198		$ 14,198		$ 14,168
Buildings and improvements		44,191		44,191		43,961
Subtotal		58,389		58,389		58,129
Less accumulated depreciation and amortization		15,363		15,363		14,783
Real estate investments, net		43,026		43,026		$ 43,346
Sales agreement, holdback amount							$ 3,000
Gain on sale of real estate investments	$ 3,000	$ 3,000	$ 0	$ 3,000	$ 0

Regulatory Rate Filings (Detail

Regulatory Rate Filings (Details) residence in Thousands

Jul. 28, 2021USD ($)

Mar. 01, 2021USD ($)

Feb. 25, 2021USD ($)

Jan. 29, 2021USD ($)

Jan. 15, 2021USD ($)

Dec. 01, 2020USD ($)

Nov. 23, 2020USD ($)

Oct. 28, 2020USD ($)

Jun. 17, 2020USD ($)

Jun. 30, 2022USD ($)

Jun. 30, 2021

Jun. 28, 2021serviceConnectionresidence

Jun. 23, 2021

May 27, 2021USD ($)

May 03, 2021USD ($)

Mar. 16, 2021USD ($)

Mar. 10, 2021USD ($)

Mar. 03, 2021

Feb. 01, 2021

Jan. 04, 2021USD ($)

Nov. 16, 2020USD ($)

San Jose Water Company | General Rate Case No. 21-01-003

Public Utilities, General Disclosures [Line Items]

Regulatory rate filings, requested rate increase, year one

$ 51,585,000

$ 11,750,000

Regulatory rate filings, requested rate increase as percentage of total revenue at time of request, year one

13.35%

3.04%

Regulatory rate filings, requested rate increase, year two

$ 16,932,000

Regulatory rate filings, proposed rate increase, percent of authorized revenue, year two

3.88%

Regulatory rate filings, requested rate increase, year three

$ 19,195,000

Regulatory rate filings, requested rate increase, percent of authorized revenue, year three

4.24%

Regulatory rate filings, balancing and memorandum account, requested recovery (refund)

$ 18,499,000

Regulatory rate filings, requested authorization for capital budget, amount

$ 435,000,000

San Jose Water Company | General Rate Case No. 21-05-004

Public Utilities, General Disclosures [Line Items]

Regulatory rate filings, requested rate increase, year one

$ 6,418,000

Regulatory rate filings, requested rate increase as percentage of total revenue at time of request, year one

1.61%

Regulatory rate filings, rate of return, requested

8.11%

Regulatory rate filings, rate of return, current

7.64%

Regulatory rate filings, average cost of debt rate, requested

6.20%

Regulatory rate filings, average cost of debt rate, current

5.48%

Regulatory rate filings, return of equity rate, requested

10.30%

Regulatory rate filings, return of equity rate, current

8.90%

Regulatory rate filings, capital structure, debt percentage, current

47.00%

Regulatory rate filings, capital structure, equity percentage, current

53.00%

Regulatory rate filings, capital structure, debt percentage, requested

45.00%

Regulatory rate filings, capital structure, equity percentage, requested

55.00%

San Jose Water Company | Advice Letter No. 561/561A

Public Utilities, General Disclosures [Line Items]

Regulatory rate filings, requested rate increase, year one

$ 17,262,000

Regulatory rate filings, requested rate increase as percentage of total revenue at time of request, year one

4.34%

Connecticut Water Company

Public Utilities, General Disclosures [Line Items]

Public utilities, requested rate increase (decrease), amount

$ 956,000

Requested WICA surcharge, percentage

6.94%

7.03%

Authorized WICA surcharge, percentage

7.03%

Regulatory rate filings, requested increase in revenues

$ 20,206,000

Requested increase in revenues, completed infrastructure investments not currently in approved rates and surcharges

$ 265,514,000

Regulatory rate filings, requested reduction in water bills for income-eligible customers

15.00%

Connecticut Water Company | Subsequent Event

Public Utilities, General Disclosures [Line Items]

Regulatory rate filings, approved revenue increase

$ 5,208,000

Regulatory rate filings, return of equity rate, approved

9.00%

Regulatory rate filings, statutory cap reset value

$ 0

Connecticut Water Company | Maximum

Public Utilities, General Disclosures [Line Items]

Regulatory rate filings, requested authorization for debt issuance

$ 100,000,000

Connecticut Water Company | WICA

Public Utilities, General Disclosures [Line Items]

Requested WICA surcharge increase (decrease), percentage

1.11%

0.09%

Avon Water Company

Public Utilities, General Disclosures [Line Items]

Authorized WICA surcharge, percentage

8.51%

CLWSC

Public Utilities, General Disclosures [Line Items]

Authorized regulatory surcharge, per thousand gallons

$ 0.7

$ 1.84

$ 0.95

$ 2.02

Authorized regulatory base charge, per residential account

$ 0.51

Potential increase in number of service connections | serviceConnection

1,400

Number of county residences served | residence

Maine Water Company

Public Utilities, General Disclosures [Line Items]

Regulatory rate filings, requested rate increase, year one

$ 6,659,000

Regulatory rate filings, requested rate increase as percentage of total revenue at time of request, year one

77.50%

Public utilities, requested rate increase (decrease), amount

$ 304,000

Approved rate increase (decrease)

$ 198,000

Approved rate increase (decrease), step increase 1

9.80%

Approved rate increase (decrease), step increase 2

3.51%

Approved rate increase (decrease)

13.31%

Authorized temporary surcharge, percentage

22.65%

Maine Water Company | Forecast

Public Utilities, General Disclosures [Line Items]

Regulatory rate filings, requested project replacement value

$ 60,000,000

Maine Water Company | Maximum

Public Utilities, General Disclosures [Line Items]

Requested WISC surcharge increase (decrease), percentage

5.00%

Maine Water Company | Minimum

Public Utilities, General Disclosures [Line Items]

Requested WISC surcharge increase (decrease), percentage

1.10%

Regulatory Assets, Net (Details

Regulatory Assets, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Regulatory Assets [Line Items]
Regulatory assets	$ 173,387	$ 158,230
Less: current regulatory assets, net	1,075	1,748
Total regulatory assets, net, less current portion	172,312	156,482
Regulatory assets, net not earning a return	120,482	119,236
Income tax temporary differences
Regulatory Assets [Line Items]
Regulatory assets	11,880	6,230
Postretirement pensions and other medical benefits
Regulatory Assets [Line Items]
Regulatory assets	98,009	95,559
Business combinations debt premium, net
Regulatory Assets [Line Items]
Regulatory assets	21,208	22,479
Balancing and memorandum accounts, net
Regulatory Assets [Line Items]
Regulatory assets	31,317	25,463
Water Rate Adjustment
Regulatory Assets [Line Items]
Regulatory assets	3,033	323
Other, net
Regulatory Assets [Line Items]
Regulatory assets	$ 7,940	$ 8,176

Balancing and Memorandum Acco_3

Balancing and Memorandum Accounts - Public Utilities General Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenue accounts:
Beginning Balance	$ 11,645	$ 6,658	$ 10,043	$ (1,940)
Regulatory Asset Increase (Decrease)	1,570	1,629	3,171	3,386
Refunds (Collections) Adjustments	5	0	6	6,841
Ending Balance	13,220	8,287	13,220	8,287
Cost-recovery accounts:
Beginning Balance	16,492	8,390	15,420	7,223
Regulatory Asset Increase (Decrease)	1,703	938	2,856	2,121
Refunds (Collections) Adjustments	(98)	0	(179)	(16)
Ending Balance	18,097	9,328	18,097	9,328
Total
Beginning Balance	28,137	15,048	25,463	5,283
Regulatory Asset Increase (Decrease)	3,273	2,567	6,027	5,507
Refunds (Collections) Adjustments	(93)	0	(173)	6,825
Ending Balance	$ 31,317	17,615	$ 31,317	17,615
Authorized revenue, threshold percentage	2.00%		2.00%
Monterey WRAM
Revenue accounts:
Beginning Balance	$ 13,853	8,958	$ 12,077	7,015
Regulatory Asset Increase (Decrease)	1,424	1,591	3,200	3,561
Refunds (Collections) Adjustments	1	0	1	(27)
Ending Balance	15,278	10,549	15,278	10,549
Cost of capital memorandum account
Revenue accounts:
Beginning Balance	(1,561)	(1,558)	(1,561)	(1,553)
Regulatory Asset Increase (Decrease)	(1)	(2)	(1)	(7)
Refunds (Collections) Adjustments	0	0	0	0
Ending Balance	(1,562)	(1,560)	(1,562)	(1,560)
Tax memorandum account
Revenue accounts:
Beginning Balance	333	332	333	(6,643)
Regulatory Asset Increase (Decrease)	0	0	0	(3)
Refunds (Collections) Adjustments	0	0	0	6,978
Ending Balance	333	332	333	332
All others
Revenue accounts:
Beginning Balance	(980)	(1,074)	(806)	(759)
Regulatory Asset Increase (Decrease)	147	40	(28)	(165)
Refunds (Collections) Adjustments	4	0	5	(110)
Ending Balance	(829)	(1,034)	(829)	(1,034)
Cost-recovery accounts:
Beginning Balance	445	443	445	446
Regulatory Asset Increase (Decrease)	1	1	1	2
Refunds (Collections) Adjustments	0	0	0	(4)
Ending Balance	446	444	446	444
Water supply costs
Cost-recovery accounts:
Beginning Balance	8,910	5,061	8,123	4,328
Regulatory Asset Increase (Decrease)	984	838	1,771	1,605
Refunds (Collections) Adjustments	1	0	1	(34)
Ending Balance	9,895	5,899	9,895	5,899
Pension
Cost-recovery accounts:
Beginning Balance	3,844	2,886	3,478	2,449
Regulatory Asset Increase (Decrease)	366	99	732	514
Refunds (Collections) Adjustments	0	0	0	22
Ending Balance	4,210	2,985	4,210	2,985
PRVMA
Cost-recovery accounts:
Beginning Balance	1,027	0	1,108	0
Regulatory Asset Increase (Decrease)	0	0	0	0
Refunds (Collections) Adjustments	(99)	0	(180)	0
Ending Balance	928	0	928	0
CEMA
Cost-recovery accounts:
Beginning Balance	2,266	0	2,266	0
Regulatory Asset Increase (Decrease)	352	0	352	0
Refunds (Collections) Adjustments	0	0	0	0
Ending Balance	$ 2,618	$ 0	$ 2,618	$ 0

Capitalization (Details)

Capitalization (Details) - USD ($) $ / shares in Units, $ in Thousands	Mar. 08, 2021	Jun. 30, 2021	Dec. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Common stock, par value (usd per share)	$ 0.001	$ 0.001	$ 0.001
Offering price per share (usd per share)	$ 59
Public Stock Offering
Subsidiary, Sale of Stock [Line Items]
Shares issued in offering (in shares)	1,030,000
Net proceeds from stock offering	$ 66,775
Over-Allotment Option
Subsidiary, Sale of Stock [Line Items]
Shares issued in offering (in shares)	154,500

Equity Plans - Narrative (Detai

Equity Plans - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs	$ 6,528		$ 6,528
Recognition period for unrecognized compensation cost			1 year 10 months 28 days
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (in shares)	11,732	14,346	45,433	42,713
Service-based restricted stock vesting period	1 year	3 years	1 year	3 years
Grant date fair value of equity instruments granted (usd per share)	$ 65.43	$ 60.17	$ 64.53	$ 63.97
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (in shares)	1,182	138	30,641	24,719
Grant date fair value of equity instruments granted (usd per share)	$ 65.70	$ 66.99	$ 66.33	$ 72.01
Performance Shares \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage			0.00%
Performance Shares \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage			150.00%
Market-based RSU \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage			0.00%
Market-based RSU \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage			200.00%
Incentive Plan \| Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issuable upon exercise of Incentive Plan awards (in shares)	174,489		174,489
Remaining shares available for issuance under the Incentive Plan (in shares)	685,578		685,578
CTWS Plan \| Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issuable upon exercise of Incentive Plan awards (in shares)	56,056		56,056
Employee Stock Purchase Plan (ESPP)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs	$ 30		$ 30
Plan expense	$ 86	$ 74	$ 174	$ 160

Equity Plans - Schedule of Comp

Equity Plans - Schedule of Compensation Costs Charged to Income and Proceeds from the Exercise of Any Restricted Stock and Similar Instruments that are Recorded to Additional Paid-In Capital and Common Stock, by Award Type (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	$ 791	$ 1,009	$ 2,071	$ 1,260
Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	791	1,009	1,890	1,089
Employee Stock Purchase Plan (ESPP)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	0	0	181	171
ESPP proceeds	$ 0	$ 0	$ 1,026	$ 970

Bank Borrowings and Long-Term_2

Bank Borrowings and Long-Term Liabilities (Details) - USD ($)	May 13, 2021	Apr. 23, 2021	Jun. 30, 2021	Jun. 30, 2020	Jun. 25, 2021	Mar. 02, 2021
Debt Instrument [Line Items]
Repayments of lines of credit			$ 82,222,000	$ 59,734,000
Line of Credit \| Revolving Credit Facility \| Chase Bank, N.A. \| San Jose Water Company
Debt Instrument [Line Items]
Repayments of lines of credit		$ 140,000,000
Line of Credit \| Revolving Credit Facility \| Chase Bank, N.A. \| San Jose Water Company \| SJWC Credit Agreement
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		140,000,000
Line of Credit \| Revolving Credit Facility \| Chase Bank, N.A. \| SJW Group and CLWSC \| SJWTX Credit Agreement
Debt Instrument [Line Items]
Repayments of lines of credit		5,000,000
Line of credit facility, maximum borrowing capacity		5,000,000
Line of Credit \| Letter of Credit Sublimit \| Chase Bank, N.A. \| San Jose Water Company \| SJWC Credit Agreement
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		15,000,000
Line of Credit \| Letter of Credit Sublimit \| Chase Bank, N.A. \| SJW Group and CLWSC \| SJWTX Credit Agreement
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 1,000,000
Notes Payable to Banks \| 3.89% Note Due March 2041 \| Maine Water Company
Debt Instrument [Line Items]
Aggregate principal amount						$ 17,000,000
Interest Rate						3.89%
Notes Payable to Banks \| 4.01% Note Due March 2041 \| CLWSC
Debt Instrument [Line Items]
Interest Rate	4.01%
Proceeds from issuance of unsecured debt	$ 20,000,000
Notes Payable to Banks \| 4.01% Note Due March 2041 \| CLWSC \| Maximum
Debt Instrument [Line Items]
Aggregate principal amount	$ 30,000,000
Notes Payable, Other Payables \| Series N Notes \| San Jose Water Company
Debt Instrument [Line Items]
Aggregate principal amount					$ 50,000,000
Interest Rate					3.00%

Benefit Plans - Narrative (Deta

Benefit Plans - Narrative (Details)	3 Months Ended	6 Months Ended
Benefit Plans - Narrative (Details)	Jun. 30, 2021USD ($)	Jun. 30, 2021USD ($)
Defined Benefit Plan Disclosure [Line Items]
Estimated employer contributions for the current fiscal year	$ 9,043,000	$ 9,043,000
Employer plan contributions	$ 1,480,000	$ 1,480,000
CTWS Employees
Defined Benefit Plan Disclosure [Line Items]
Rate of compensation increase		1.50%

Benefit Plans - Schedule of Net

Benefit Plans - Schedule of Net Benefit Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Retirement Benefits [Abstract]
Service cost	$ 2,688	$ 2,337	$ 5,423	$ 4,780
Interest cost	2,530	2,816	5,110	5,720
Expected return on assets	(4,742)	(4,183)	(9,494)	(8,303)
Unrecognized actuarial loss	1,794	1,834	3,574	2,592
Amortization of prior service cost	13	(665)	25	76
Net periodic benefit cost	$ 2,283	$ 2,139	$ 4,638	$ 4,865

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 3,306	$ 4,210	$ 2,410	$ 4,648
Effective consolidated income tax rate	14.00%	18.00%	9.00%	17.00%
Unrecognized tax benefits	$ 6,882		$ 6,882		$ 6,468

Fair Value Measurement (Details

Fair Value Measurement (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, book value	$ 1,398,396	$ 1,363,821
Fair Value, Inputs, Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	1,546,640	1,570,727
Fair Value, Inputs, Level 1 \| Supplemental Employee Retirement Plan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	$ 3,078	$ 3,014

Segment and Non-Tariffed Busi_3

Segment and Non-Tariffed Business Reporting - Narrative (Details)	6 Months Ended
	Jun. 30, 2021subsidiary
Segment Reporting [Abstract]
Number of subsidiaries	4

Segment and Non-Tariffed Busi_4

Segment and Non-Tariffed Business Reporting - Schedule of Segment Reporting Information, by Segment (Details) $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2021USD ($)	Mar. 31, 2021USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Jun. 30, 2021USD ($)reportingUnit	Jun. 30, 2020USD ($)	Dec. 31, 2020USD ($)reportingUnit
Segment Reporting Information [Line Items]
Operating revenue	$ 152,241		$ 147,209		$ 267,026	$ 262,963
Operating expense	119,602		111,139		221,308	211,466
Operating income (loss)	32,639		36,070		45,718	51,497
Net income (loss)	20,775	$ 2,616	19,721	$ 2,417	23,391	22,138
Depreciation and amortization	23,512		22,753		46,950	44,135
Interest on long-term debt and other interest expense	13,681		13,180		27,120	26,464
Provision (benefit) for income taxes	3,306		4,210		2,410	4,648
Assets	3,409,522		3,209,977		$ 3,409,522	3,209,977	$ 3,311,465
Number of reporting units \| reportingUnit					2		2
Water Utility Services \| Regulated
Segment Reporting Information [Line Items]
Operating revenue	148,237		143,072		$ 259,633	254,439
Operating expense	115,572		107,185		214,050	203,202
Operating income (loss)	32,665		35,887		45,583	51,237
Net income (loss)	20,585		22,236		26,284	28,064
Depreciation and amortization	22,887		22,123		45,704	42,872
Interest on long-term debt and other interest expense	8,347		8,289		16,518	16,463
Provision (benefit) for income taxes	4,580		5,449		4,464	6,651
Assets	3,300,414		3,079,118		3,300,414	3,079,118
Water Utility Services \| Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	2,684		2,693		4,729	5,710
Operating expense	1,942		1,759		3,311	3,120
Operating income (loss)	742		934		1,418	2,590
Net income (loss)	677		881		1,399	2,351
Depreciation and amortization	110		108		219	216
Interest on long-term debt and other interest expense	0		0		0	0
Provision (benefit) for income taxes	203		260		385	730
Assets	8,248		9,913		8,248	9,913
Real Estate Services \| Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	1,320		1,444		2,664	2,814
Operating expense	881		850		1,762	1,681
Operating income (loss)	439		594		902	1,133
Net income (loss)	296		443		619	831
Depreciation and amortization	291		298		580	600
Interest on long-term debt and other interest expense	0		0		0	0
Provision (benefit) for income taxes	96		124		205	256
Assets	45,090		44,889		45,090	44,889
All Other \| Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	0		0		0	0
Operating expense	1,207		1,345		2,185	3,463
Operating income (loss)	(1,207)		(1,345)		(2,185)	(3,463)
Net income (loss)	(783)		(3,839)		(4,911)	(9,108)
Depreciation and amortization	224		224		447	447
Interest on long-term debt and other interest expense	5,334		4,891		10,602	10,001
Provision (benefit) for income taxes	(1,573)		(1,623)		(2,644)	(2,989)
Assets	55,770		76,057		55,770	76,057
SJW Group \| Regulated
Segment Reporting Information [Line Items]
Operating revenue	148,237		143,072		259,633	254,439
Operating expense	115,572		107,185		214,050	203,202
Operating income (loss)	32,665		35,887		45,583	51,237
Net income (loss)	20,585		22,236		26,284	28,064
Depreciation and amortization	22,887		22,123		45,704	42,872
Interest on long-term debt and other interest expense	8,347		8,289		16,518	16,463
Provision (benefit) for income taxes	4,580		5,449		4,464	6,651
Assets	3,300,414		3,079,118		3,300,414	3,079,118
SJW Group \| Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	4,004		4,137		7,393	8,524
Operating expense	4,030		3,954		7,258	8,264
Operating income (loss)	(26)		183		135	260
Net income (loss)	190		(2,515)		(2,893)	(5,926)
Depreciation and amortization	625		630		1,246	1,263
Interest on long-term debt and other interest expense	5,334		4,891		10,602	10,001
Provision (benefit) for income taxes	(1,274)		(1,239)		(2,054)	(2,003)
Assets	$ 109,108		$ 130,859		$ 109,108	$ 130,859