SJW (SJW) 10-Q29 Apr 222022 Q1 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2022	Apr. 25, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2022
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		30,237,145
Entity Central Index Key	0000766829
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Amendment Flag	false

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
REVENUE	$ 124,302	$ 114,785
Production Expenses:
Purchased water	19,217	15,645
Power	3,080	3,003
Groundwater extraction charges	13,928	15,545
Other production expenses	10,123	9,402
Total production expenses	46,348	43,595
Administrative and general	24,205	20,893
Maintenance	6,695	6,265
Property taxes and other non-income taxes	8,309	7,515
Depreciation and amortization	27,606	23,438
Gain on sale of nonutility properties	(5,450)	0
Total operating expense	107,713	101,706
OPERATING INCOME	16,589	13,079
OTHER (EXPENSE) INCOME:
Interest on long-term debt and other interest expense	(13,729)	(13,439)
Pension non-service cost	949	326
Other, net	995	1,754
Income before income taxes	4,804	1,720
Provision (benefit) for income taxes	1,067	(896)
NET INCOME	3,737	2,616
Other comprehensive (loss) income, net	(181)	38
COMPREHENSIVE INCOME	$ 3,556	$ 2,654
EARNINGS PER SHARE
Basic (usd per share)	$ 0.12	$ 0.09
Diluted (usd per share)	0.12	0.09
DIVIDENDS PER SHARE (usd per share)	$ 0.36	$ 0.34
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic (shares)	30,224,135	28,862,882
Diluted (shares)	30,335,974	28,990,203

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Utility plant:
Land	$ 39,900	$ 39,004
Depreciable plant and equipment	3,420,850	3,381,908
Construction in progress	180,961	176,427
Intangible assets	36,290	36,276
Property, plant, and equipment, gross	3,678,001	3,633,615
Less accumulated depreciation and amortization	1,160,758	1,136,116
Public utilities, property, plant and equipment, net	2,517,243	2,497,499
Real estate investments and nonutility properties	57,673	57,632
Less accumulated depreciation and amortization	16,251	15,951
Real estate investment property, total	41,422	41,681
Cash and cash equivalents:
Cash	17,487	10,908
Restricted cash	602	1,211
Accounts receivable:
Customers, net of allowances for uncollectible accounts of $5,113 and $4,600 on March 31, 2022 and December 31, 2021, respectively	53,942	53,699
Income tax	2,267	2,308
Other	4,470	4,735
Accrued unbilled utility revenue	39,506	44,026
Prepaid expenses	11,270	9,667
Current regulatory assets, net	4,370	2,629
Other current assets	4,021	4,902
Total current assets	137,935	134,085
OTHER ASSETS:
Net regulatory assets, less current portion	147,566	151,992
Investments	15,866	15,784
Goodwill	640,311	640,471
Other	11,533	10,883
Total other assets	815,276	819,130
Total assets	3,511,876	3,492,395
Stockholders’ equity:
Common stock, $0.001 par value; authorized 70,000,000 shares; issued and outstanding shares 30,237,145 on March 31, 2022 and 30,181,348 on December 31, 2021	30	30
Additional paid-in capital	607,637	606,392
Retained earnings	421,095	428,260
Accumulated other comprehensive income	(344)	(163)
Total stockholders’ equity	1,028,418	1,034,519
Long-term debt, less current portion	1,491,556	1,492,935
Capitalization, long-term debt and equity	2,519,974	2,527,454
CURRENT LIABILITIES:
Line of credit	75,997	62,996
Current portion of long-term debt	38,919	39,106
Accrued groundwater extraction charges, purchased water and power	19,340	17,200
Accounts payable	28,367	30,391
Accrued interest	18,500	14,174
Accrued payroll	8,746	11,583
Other current liabilities	27,984	27,821
Total current liabilities	217,853	203,271
DEFERRED INCOME TAXES	203,186	200,451
ADVANCES FOR CONSTRUCTION	137,436	130,693
CONTRIBUTIONS IN AID OF CONSTRUCTION	317,494	316,479
POSTRETIREMENT BENEFIT PLANS	92,069	89,998
OTHER NONCURRENT LIABILITIES	23,864	24,049
COMMITMENTS AND CONTINGENCIES
Total capitalization and liabilities	$ 3,511,876	$ 3,492,395

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
CURRENT ASSETS:
Allowance for uncollectible accounts	$ 5,113	$ 4,600
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)	30,237,145	30,181,348
Common stock, shares outstanding (shares)	30,237,145	30,181,348

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income
Beginning balance (in shares) at Dec. 31, 2020		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
Stock-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, 2021	30,181,348	30,181,348
Beginning balance at Dec. 31, 2021	$ 1,034,519	$ 30	606,392	428,260	(163)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,737			3,737
Unrealized gain (loss) on investment, net of tax	(181)				(181)
Stock-based compensation	1,532		1,552	(20)
Issuance of restricted and deferred stock units (in shares)		37,879
Issuance of restricted and deferred stock units	(1,269)		(1,269)
Employee stock purchase plan (in shares)		17,918
Employee stock purchase plan	1,049		1,049
Common stock issuance costs	(87)		(87)
Dividends paid	$ (10,882)			(10,882)
Ending balance (in shares) at Mar. 31, 2022	30,237,145	30,237,145
Ending balance at Mar. 31, 2022	$ 1,028,418	$ 30	$ 607,637	$ 421,095	$ (344)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statement of Stockholders' Equity [Abstract]
Unrealized gain (loss) on investment, tax	$ 67	$ (14)
Dividends per share (usd per share)	$ 0.36	$ 0.34

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
OPERATING ACTIVITIES:
Net income	$ 3,737	$ 2,616
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	28,081	23,931
Deferred income taxes	2,264	(762)
Stock-based compensation	1,552	1,280
Allowance for equity funds used during construction	(510)	(402)
Gain on sale of nonutility properties	(5,450)	0
Changes in operating assets and liabilities:
Accounts receivable and accrued unbilled utility revenue	4,311	7,725
Accounts payable and other current liabilities	(1,635)	(3,719)
Accrued groundwater extraction charges, purchased water and power	2,140	(1,040)
Tax receivable and payable, and other accrued taxes	1,135	3,333
Postretirement benefits	1,230	1,649
Regulatory assets and liabilities excluding income tax temporary differences, net and postretirement benefits	5,124	(1,750)
Other changes, net	3,315	515
NET CASH PROVIDED BY OPERATING ACTIVITIES	45,294	33,376
INVESTING ACTIVITIES:
Company-funded	(43,727)	(46,674)
Contributions in aid of construction	(4,782)	(4,653)
Additions to real estate investments	(40)	(152)
Payments to retire utility plant, net of salvage	(1,087)	(461)
Proceeds from sale of nonutility properties	227	0
Payments for business acquisitions	(33)	0
NET CASH USED IN INVESTING ACTIVITIES	(49,442)	(51,940)
FINANCING ACTIVITIES:
Borrowings on line of credit	15,377	28,637
Repayments on line of credit	(2,375)	(82,222)
Long-term borrowings	0	17,000
Repayments of long-term borrowings	(1,172)	(1,159)
Issuance of common stock, net of issuance costs	0	67,249
Dividends paid	(10,882)	(9,724)
Receipts of advances and contributions in aid of construction	10,044	4,687
Refunds of advances for construction	(595)	(583)
Other changes, net	(279)	(80)
NET CASH PROVIDED BY FINANCING ACTIVITIES	10,118	23,805
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	5,970	5,241
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF PERIOD	12,119	9,269
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF PERIOD	18,089	14,510
LESS RESTRICTED CASH, END OF PERIOD	602	3,104
CASH AND CASH EQUIVALENTS, END OF PERIOD	17,487	11,406
Cash paid during the period for:
Interest	11,127	9,516
Income taxes	165	158
Supplemental disclosure of non-cash activities:
Accrued payables for additions to utility plant	20,472	16,720
Utility property installed by developers	546	202
Accrued additional common stock issuance costs	$ 0	$ 353

General

General	3 Months Ended
General	Mar. 31, 2022
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 2021 Annual Report on Form 10-K should be read with the accompanying unaudited condensed consolidated financial statements. SJW Group is a holding company with five wholly-owned subsidiaries: San Jose Water Company (“SJWC”), SJWNE LLC, SJWTX, Inc., SJW Land Company, and SJW Holdings, Inc. SJWNE LLC is the holding company for Connecticut Water Service, Inc. (“CTWS”) whose wholly-subsidiaries are The Connecticut Water Company (“Connecticut Water”), The Maine Water Company (“Maine Water”), New England Water Utility Services, Inc. (“NEWUS”), and Chester Realty, Inc. SJWC, Connecticut Water, SJWTX, Inc. doing business as Canyon Lake Water Service Company (“CLWSC”), Maine Water and NEWUS are referred to as “Water Utility Services.” SJW Land Company and Chester Realty, Inc. are collectively referred to as “Real Estate Services.” 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 March 31, 2022 2021 Revenue from contracts with customers $ 121,777 112,238 Alternative revenue programs, net (1,927) 112 Other balancing and memorandum accounts, net 2,430 1,521 Other regulatory mechanisms, net 666 (430) Rental income 1,356 1,344 $ 124,302 114,785 Real Estate Investments and Nonutility Properties The major components of real estate investments and nonutility properties as of March 31, 2022, and December 31, 2021, are as follows: March 31, December 31, Land $ 12,615 12,615 Buildings and improvements 45,058 45,017 Subtotal 57,673 57,632 Less: accumulated depreciation and amortization 16,251 15,951 Total $ 41,422 41,681 On October 29, 2021, SJWC sold two nonutility properties located in San Jose, California for $13,150. SJW Group recognized a pre-tax gain on the sale of nonutility properties of $7,230, after selling expenses of $277 for one of the properties sold, and a gain of $5,442, after selling expenses of $178, was deferred on the other nonutility property pending CPUC review for the year ended December 31, 2021. On February 15, 2022, the California Public Utilities Commission (“CPUC”) review was completed and $5,442 was recognized as gain on sale of nonutility properties. Fair Value Measurement The following instruments are not measured at fair value on SJW Group’s condensed consolidated balance sheets as of March 31, 2022, 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 March 31, 2022, approximates their carrying value as reported on the condensed consolidated balance sheets. The estimated fair value of such financial instruments were 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 months ended March 31, 2022. 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 $1,493,425 and $1,651,825 as of March 31, 2022, and December 31, 2021, 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 $1,530,475 and $1,532,041 as of March 31, 2022, and December 31, 2021, respectively. The fair value of long-term debt would be categorized as Level 2 in the fair value hierarchy. Connecticut Water Service, Inc.’s (“CTWS”) 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 $3,469 and $3,797 as of March 31, 2022, and December 31, 2021, respectively, and are categorized as Level 1 in the fair value hierarchy. 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 CTWS, and shares potentially issuable under the Employee Stock Purchase Plan (“ESPP”). For the three months ended March 31, 2022 and 2021, 10,860

Regulatory Matters

Regulatory Matters	3 Months Ended
Regulatory Matters	Mar. 31, 2022
Regulated Operations [Abstract]
Regulatory Matters	Regulatory Matters Regulatory assets, net are comprised of the following as of March 31, 2022, and December 31, 2021: March 31, 2022 December 31, 2021 Regulatory assets: Income tax temporary differences, net $ 24,309 22,420 Postretirement pensions and other postretirement benefits 63,126 62,197 Business combinations debt premium, net 19,302 19,937 Balancing and memorandum accounts, net 33,800 38,334 Water Rate Adjustment 1,512 2,588 Other, net 9,887 9,145 Total regulatory assets, net in Condensed Consolidated Balance Sheets 151,936 154,621 Less: current regulatory assets, net 4,370 2,629 Total regulatory assets, net, less current portion $ 147,566 151,992 As of March 31, 2022, and December 31, 2021, SJW Group’s regulatory assets, net not earning a return primarily included postretirement pensions and other medical benefits unfunded amount, and business combination debt premiums, net. The total amount of regulatory assets, net not earning a return at March 31, 2022, and December 31, 2021, either by interest on the regulatory asset/liability or as a component of rate base at the allowed rate of return was $85,446 and $84,887, respectively. 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 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 (“MWRAM”) 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. The Water Conservation Memorandum Account (“WCMA”) allows SJWC to track lost revenue, net of related water costs, associated with reduced sales due to water conservation and associated calls for water use reductions. SJWC records the lost revenue captured in the WCMA balancing accounts. Drought surcharges collected will be used to offset the revenue losses tracked in the WCMA. Balancing and memorandum accounts recorded to regulatory assets, net for the three months ended March 31, 2022, and 2021 as follows: Three months ended March 31, 2022 Three months ended March 31, 2021 Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Revenue accounts: MWRAM $ 16,866 2,193 1 19,060 $ 12,077 1,776 — 13,853 WCMA 3,534 (100) (6,495) (3,061) 666 — — 666 Cost of capital memorandum account (1,563) (1) — (1,564) (1,561) — — (1,561) All others (386) 312 1 (73) (1,139) (175) 1 (1,313) Total revenue accounts $ 18,451 2,404 (6,493) 14,362 $ 10,043 1,601 1 11,645 Cost-recovery accounts: Water supply costs 10,545 244 — 10,789 8,123 787 — 8,910 Pension 4,941 65 — 5,006 3,478 366 — 3,844 PRVMA 707 1 (76) 632 1,108 — (81) 1,027 CEMA 3,245 (807) — 2,438 2,266 — — 2,266 All others 445 128 — 573 445 — — 445 Total cost-recovery accounts $ 19,883 (369) (76) 19,438 $ 15,420 1,153 (81) 16,492 Total $ 38,334 2,035 (6,569) 33,800 $ 25,463 2,754 (80) 28,137

Bank Borrowings and Long-Term L

Bank Borrowings and Long-Term Liabilities	3 Months Ended
Bank Borrowings and Long-Term Liabilities	Mar. 31, 2022
Debt Disclosure [Abstract]
Bank Borrowings and Long-Term Liabilities	Bank Borrowings and Long-Term LiabilitiesSJW 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. The refunds of the advance deposit payments constitute an obligation of the respective subsidiaries.

Income Taxes

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesIncome tax expense (benefit) for the three months ended March 31, 2022, and 2021, was $1,067 and $(896), respectively. The effective consolidated income tax rates were 22% and (52)% for the three months ended March 31, 2022, and 2021, respectively. The higher effective tax rate for the three months ended March 31, 2022, was primarily due to discrete tax expense items.SJW Group had unrecognized tax benefits, before the impact of deductions of state taxes, excluding interest and penalties of approximately $8,014 and $7,961 as of March 31, 2022, and December 31, 2021, respectively. SJW Group does not expect its unrecognized tax benefits to change significantly within the next 12 months.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2022
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.

Benefit Plans

Benefit Plans	3 Months Ended
Benefit Plans	Mar. 31, 2022
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 months ended March 31, 2022, and 2021 are as follows: Three months ended March 31, 2022 2021 Service cost $ 2,652 2,735 Interest cost 2,860 2,580 Expected return on assets (5,043) (4,752) Unrecognized actuarial loss 1,164 1,780 Amortization of prior service cost 4 12 Total $ 1,637 2,355 In 2022, SJW Group expects to make required and discretionary cash contributions of up to $7,842 to the pension plans and other postretirement benefits. For the three months ended March 31, 2022, SJW Group has made no contributions to the plans.

Equity Plans

Equity Plans	3 Months Ended
Equity Plans	Mar. 31, 2022
Share-based Payment Arrangement [Abstract]
Equity Plans	Equity PlansThe 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. SJW Group also maintains stock plans in connection with its acquisition of CTWS which are no longer granting new awards under the plan. As of March 31, 2022, 179,833 shares are issuable upon the vesting of outstanding restricted stock units and deferred restricted stock units and an additional 625,071 shares are available for award issuances under the Incentive Plan. A summary of compensation costs charged to income and proceeds from the exercise of 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 months ended March 31, 2022, and 2021: Three months ended March 31, 2022 2021 Compensation costs charged to income: ESPP $ 185 181 Restricted stock and deferred restricted stock 1,367 1,099 Total compensation costs charged to income $ 1,552 1,280 ESPP proceeds $ 1,049 1,026 Restricted Stock and Deferred Restricted Stock For the three months ended March 31, 2022, and 2021, SJW Group granted under the Incentive Plan 31,399 and 33,701, respectively, one year and three year service-based restricted stock awards with a weighted-average grant date fair value of $68.37 and $64.22, respectively, per unit. For the three months ended March 31, 2022, and 2021, SJW Group granted under the Incentive Plan 33,621 and 29,459 target units, respectively, performance-based and market-based restricted stock awards granted with a weighted-average grant date fair value of $70.35 and $66.35, 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 March 31, 2022, the total unrecognized compensation costs related to restricted and deferred restricted stock plans amounted to $7,618. This cost is expected to be recognized over a weighted-average period of 2.14 years. Employee Stock Purchase Plan SJW Group’s recorded expenses were $93 and $88 for the three months ended March 31, 2022 and 2021, respectively, related to the ESPP. The total unrecognized compensation costs related to the semi-annual offering period that ends July 29, 2022, for the ESPP is approximately $132. This cost is expected to be recognized during the second and third quarters of 2022.

Segment and Non-Tariffed Busine

Segment and Non-Tariffed Business Reporting	3 Months Ended
Segment and Non-Tariffed Business Reporting	Mar. 31, 2022
Segment Reporting [Abstract]
Segment and Non-Tariffed Business Reporting	Segment and Non-Tariffed Business ReportingSJW Group is a holding company with five 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, (iv) SJWNE LLC a holding company for CTWS and its subsidiaries, The Connecticut Water Company, The Maine Water Company, New England Water Utility Services, Inc. and Chester Realty, Inc., and (v) SJWTX Holdings, Inc. which was formed for the purpose of effecting a corporate reorganization of the water utility operations in Texas. 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 March 31, 2022 Water Utility Services Real Estate Services All Other (1) SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 120,518 2,428 1,356 — 120,518 3,784 124,302 Operating expense 101,451 3,979 909 1,374 101,451 6,262 107,713 Operating income (loss) 19,067 (1,551) 447 (1,374) 19,067 (2,478) 16,589 Net income (loss) 9,715 (1,317) 308 (4,969) 9,715 (5,978) 3,737 Depreciation and amortization 24,511 2,572 300 223 24,511 3,095 27,606 Interest on long-term debt and other interest expense 8,763 — — 4,966 8,763 4,966 13,729 Provision (benefit) for income taxes 2,020 (437) 103 (619) 2,020 (953) 1,067 Assets $ 3,403,006 4,139 44,361 60,370 3,403,006 108,870 3,511,876 For Three Months Ended March 31, 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 $ 111,396 2,045 1,344 — 111,396 3,389 114,785 Operating expense 98,478 1,369 881 978 98,478 3,228 101,706 Operating income (loss) 12,918 676 463 (978) 12,918 161 13,079 Net income (loss) 5,699 722 323 (4,128) 5,699 (3,083) 2,616 Depreciation and amortization 22,817 109 289 223 22,817 621 23,438 Interest on long-term debt and other interest expense 8,171 — — 5,268 8,171 5,268 13,439 Provision (benefit) for income taxes (116) 182 109 (1,071) (116) (780) (896) Assets $ 3,218,536 7,625 44,763 61,218 3,218,536 113,606 3,332,142 ____________________ (1) The “All Other” category for the three months ended March 31, 2022, includes the accounts of SJW Group, SJWNE LLC, CTWS and SJWTX Holdings, Inc. on a stand-alone basis. SJWTX Holdings, Inc. had no activity for the three months ended March 31, 2022 . For the three months ended March 31, 2021, “All Other” category includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis. (2) As of March 31, 2022 and December 31, 2021, 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 (Policies)

General (Policies)	3 Months Ended
General (Policies)	Mar. 31, 2022
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 2021 Annual Report on Form 10-K should be read with the accompanying unaudited condensed 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 CTWS, and shares potentially issuable under the Employee Stock Purchase Plan (“ESPP”).

General (Tables)

General (Tables)	3 Months Ended
General (Tables)	Mar. 31, 2022
Accounting Policies [Abstract]
Major Streams of Revenue	The major streams of revenue for SJW Group are as follows: Three months ended March 31, 2022 2021 Revenue from contracts with customers $ 121,777 112,238 Alternative revenue programs, net (1,927) 112 Other balancing and memorandum accounts, net 2,430 1,521 Other regulatory mechanisms, net 666 (430) Rental income 1,356 1,344 $ 124,302 114,785
Schedule of Real Estate Investments and Nonutility Properties	The major components of real estate investments and nonutility properties as of March 31, 2022, and December 31, 2021, are as follows: March 31, December 31, Land $ 12,615 12,615 Buildings and improvements 45,058 45,017 Subtotal 57,673 57,632 Less: accumulated depreciation and amortization 16,251 15,951 Total $ 41,422 41,681

Regulatory Matters (Tables)

Regulatory Matters (Tables)	3 Months Ended
Regulatory Matters (Tables)	Mar. 31, 2022
Regulated Operations [Abstract]
Schedule of Regulatory Assets, Net	Regulatory assets, net are comprised of the following as of March 31, 2022, and December 31, 2021: March 31, 2022 December 31, 2021 Regulatory assets: Income tax temporary differences, net $ 24,309 22,420 Postretirement pensions and other postretirement benefits 63,126 62,197 Business combinations debt premium, net 19,302 19,937 Balancing and memorandum accounts, net 33,800 38,334 Water Rate Adjustment 1,512 2,588 Other, net 9,887 9,145 Total regulatory assets, net in Condensed Consolidated Balance Sheets 151,936 154,621 Less: current regulatory assets, net 4,370 2,629 Total regulatory assets, net, less current portion $ 147,566 151,992
Public Utilities General Disclosures	Balancing and memorandum accounts recorded to regulatory assets, net for the three months ended March 31, 2022, and 2021 as follows: Three months ended March 31, 2022 Three months ended March 31, 2021 Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Revenue accounts: MWRAM $ 16,866 2,193 1 19,060 $ 12,077 1,776 — 13,853 WCMA 3,534 (100) (6,495) (3,061) 666 — — 666 Cost of capital memorandum account (1,563) (1) — (1,564) (1,561) — — (1,561) All others (386) 312 1 (73) (1,139) (175) 1 (1,313) Total revenue accounts $ 18,451 2,404 (6,493) 14,362 $ 10,043 1,601 1 11,645 Cost-recovery accounts: Water supply costs 10,545 244 — 10,789 8,123 787 — 8,910 Pension 4,941 65 — 5,006 3,478 366 — 3,844 PRVMA 707 1 (76) 632 1,108 — (81) 1,027 CEMA 3,245 (807) — 2,438 2,266 — — 2,266 All others 445 128 — 573 445 — — 445 Total cost-recovery accounts $ 19,883 (369) (76) 19,438 $ 15,420 1,153 (81) 16,492 Total $ 38,334 2,035 (6,569) 33,800 $ 25,463 2,754 (80) 28,137

Benefit Plans (Tables)

Benefit Plans (Tables)	3 Months Ended
Benefit Plans (Tables)	Mar. 31, 2022
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 months ended March 31, 2022, and 2021 are as follows: Three months ended March 31, 2022 2021 Service cost $ 2,652 2,735 Interest cost 2,860 2,580 Expected return on assets (5,043) (4,752) Unrecognized actuarial loss 1,164 1,780 Amortization of prior service cost 4 12 Total $ 1,637 2,355

Equity Plans (Tables)

Equity Plans (Tables)	3 Months Ended
Equity Plans (Tables)	Mar. 31, 2022
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 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 months ended March 31, 2022, and 2021: Three months ended March 31, 2022 2021 Compensation costs charged to income: ESPP $ 185 181 Restricted stock and deferred restricted stock 1,367 1,099 Total compensation costs charged to income $ 1,552 1,280 ESPP proceeds $ 1,049 1,026

Segment and Non-Tariffed Busi_2

Segment and Non-Tariffed Business Reporting (Tables)	3 Months Ended
Segment and Non-Tariffed Business Reporting (Tables)	Mar. 31, 2022
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 March 31, 2022 Water Utility Services Real Estate Services All Other (1) SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 120,518 2,428 1,356 — 120,518 3,784 124,302 Operating expense 101,451 3,979 909 1,374 101,451 6,262 107,713 Operating income (loss) 19,067 (1,551) 447 (1,374) 19,067 (2,478) 16,589 Net income (loss) 9,715 (1,317) 308 (4,969) 9,715 (5,978) 3,737 Depreciation and amortization 24,511 2,572 300 223 24,511 3,095 27,606 Interest on long-term debt and other interest expense 8,763 — — 4,966 8,763 4,966 13,729 Provision (benefit) for income taxes 2,020 (437) 103 (619) 2,020 (953) 1,067 Assets $ 3,403,006 4,139 44,361 60,370 3,403,006 108,870 3,511,876 For Three Months Ended March 31, 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 $ 111,396 2,045 1,344 — 111,396 3,389 114,785 Operating expense 98,478 1,369 881 978 98,478 3,228 101,706 Operating income (loss) 12,918 676 463 (978) 12,918 161 13,079 Net income (loss) 5,699 722 323 (4,128) 5,699 (3,083) 2,616 Depreciation and amortization 22,817 109 289 223 22,817 621 23,438 Interest on long-term debt and other interest expense 8,171 — — 5,268 8,171 5,268 13,439 Provision (benefit) for income taxes (116) 182 109 (1,071) (116) (780) (896) Assets $ 3,218,536 7,625 44,763 61,218 3,218,536 113,606 3,332,142 ____________________ (1) The “All Other” category for the three months ended March 31, 2022, includes the accounts of SJW Group, SJWNE LLC, CTWS and SJWTX Holdings, Inc. on a stand-alone basis. SJWTX Holdings, Inc. had no activity for the three months ended March 31, 2022 . For the three months ended March 31, 2021, “All Other” category includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis. (2) As of March 31, 2022 and December 31, 2021, 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 - Narrative (Details)

General - Narrative (Details)	3 Months Ended
General - Narrative (Details)	Mar. 31, 2022subsidiary
Accounting Policies [Abstract]
Number of subsidiaries	5

General - Major Streams of Reve

General - Major Streams of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
Revenue from contracts with customers	$ 121,777	$ 112,238
Alternative revenue programs, net	(1,927)	112
Other balancing and memorandum accounts, net	2,430	1,521
Other regulatory mechanisms, net	666	(430)
Rental income	1,356	1,344
Total revenues	$ 124,302	$ 114,785

General - Real Estate Investmen

General - Real Estate Investments and Nonutility Properties (Details) $ in Thousands	Feb. 15, 2022USD ($)	Oct. 29, 2021USD ($)property	Mar. 31, 2022USD ($)	Dec. 31, 2021USD ($)
Accounting Policies [Abstract]
Land			$ 12,615	$ 12,615
Buildings and improvements			45,058	45,017
Subtotal			57,673	57,632
Less accumulated depreciation and amortization			16,251	15,951
Real estate investment property, total			$ 41,422	$ 41,681
Property Two
Schedule of Investments [Line Items]
Gain on sale of real estate investments	$ 5,442
San Jose Water Company
Schedule of Investments [Line Items]
Number of properties sold \| property		2
Proceeds from sale of real estate held-for-investment		$ 13,150
San Jose Water Company \| Property One
Schedule of Investments [Line Items]
Gain on sale of real estate investments		7,230
Properties selling expenses		277
San Jose Water Company \| Property Two
Schedule of Investments [Line Items]
Properties selling expenses		178
Deferred gain on sale of properties		$ 5,442

General - Fair Value Measuremen

General - Fair Value Measurement (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, book value	$ 1,530,475	$ 1,532,041
Fair Value, Inputs, Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	1,493,425	1,651,825
Fair Value, Inputs, Level 1 \| Supplemental Employee Retirement Plan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	$ 3,469	$ 3,797

General - Earnings per Share (D

General - Earnings per Share (Details) - shares	3 Months Ended
General - Earnings per Share (Details) - shares	Mar. 31, 2022	Mar. 31, 2021
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)	10,860	8,579

Regulatory Matters - Regulatory

Regulatory Matters - Regulatory Assets, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Regulatory Assets [Line Items]
Regulatory assets	$ 151,936	$ 154,621
Less: current regulatory assets, net	4,370	2,629
Total regulatory assets, net, less current portion	147,566	151,992
Regulatory assets, net not earning a return	85,446	84,887
Income tax temporary differences, net
Regulatory Assets [Line Items]
Regulatory assets	24,309	22,420
Postretirement pensions and other postretirement benefits
Regulatory Assets [Line Items]
Regulatory assets	63,126	62,197
Business combinations debt premium, net
Regulatory Assets [Line Items]
Regulatory assets	19,302	19,937
Balancing and memorandum accounts, net
Regulatory Assets [Line Items]
Regulatory assets	33,800	38,334
Water Rate Adjustment
Regulatory Assets [Line Items]
Regulatory assets	1,512	2,588
Other, net
Regulatory Assets [Line Items]
Regulatory assets	$ 9,887	$ 9,145

Regulatory Matters - Public Uti

Regulatory Matters - Public Utilities General Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenue accounts:
Beginning Balance	$ 18,451	$ 10,043
Regulatory Asset Increase (Decrease)	2,404	1,601
Refunds (Collections) Adjustments	(6,493)	1
Ending Balance	14,362	11,645
Cost-recovery accounts:
Beginning Balance	19,883	15,420
Regulatory Asset Increase (Decrease)	(369)	1,153
Refunds (Collections) Adjustments	(76)	(81)
Ending Balance	19,438	16,492
Total
Beginning Balance	38,334	25,463
Regulatory Asset Increase (Decrease)	2,035	2,754
Refunds (Collections) Adjustments	(6,569)	(80)
Ending Balance	33,800	28,137
MWRAM
Revenue accounts:
Beginning Balance	16,866	12,077
Regulatory Asset Increase (Decrease)	2,193	1,776
Refunds (Collections) Adjustments	1	0
Ending Balance	19,060	13,853
WCMA
Revenue accounts:
Beginning Balance	3,534	666
Regulatory Asset Increase (Decrease)	(100)	0
Refunds (Collections) Adjustments	(6,495)	0
Ending Balance	(3,061)	666
Cost of capital memorandum account
Revenue accounts:
Beginning Balance	(1,563)	(1,561)
Regulatory Asset Increase (Decrease)	(1)	0
Refunds (Collections) Adjustments	0	0
Ending Balance	(1,564)	(1,561)
All others
Revenue accounts:
Beginning Balance	(386)	(1,139)
Regulatory Asset Increase (Decrease)	312	(175)
Refunds (Collections) Adjustments	1	1
Ending Balance	(73)	(1,313)
Cost-recovery accounts:
Beginning Balance	445	445
Regulatory Asset Increase (Decrease)	128	0
Refunds (Collections) Adjustments	0	0
Ending Balance	573	445
Water supply costs
Cost-recovery accounts:
Beginning Balance	10,545	8,123
Regulatory Asset Increase (Decrease)	244	787
Refunds (Collections) Adjustments	0	0
Ending Balance	10,789	8,910
Pension
Cost-recovery accounts:
Beginning Balance	4,941	3,478
Regulatory Asset Increase (Decrease)	65	366
Refunds (Collections) Adjustments	0	0
Ending Balance	5,006	3,844
PRVMA
Cost-recovery accounts:
Beginning Balance	707	1,108
Regulatory Asset Increase (Decrease)	1	0
Refunds (Collections) Adjustments	(76)	(81)
Ending Balance	632	1,027
CEMA
Cost-recovery accounts:
Beginning Balance	3,245	2,266
Regulatory Asset Increase (Decrease)	(807)	0
Refunds (Collections) Adjustments	0	0
Ending Balance	$ 2,438	$ 2,266

Regulatory Matters - Balancing

Regulatory Matters - Balancing and Memorandum Accounts (Details)	Mar. 31, 2022
Regulated Operations [Abstract]
Authorized revenue, threshold percentage	2.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Provision (benefit) for income taxes	$ 1,067	$ (896)
Effective consolidated income tax rate	22.00%	(52.00%)
Unrecognized tax benefits	$ 8,014		$ 7,961

Benefit Plans - Narrative (Deta

Benefit Plans - Narrative (Details)	3 Months Ended
Benefit Plans - Narrative (Details)	Mar. 31, 2022USD ($)
Defined Benefit Plan Disclosure [Line Items]
Estimated employer contributions for the current fiscal year	$ 7,842,000
Employer plan contributions	$ 0
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
	Mar. 31, 2022	Mar. 31, 2021
Retirement Benefits [Abstract]
Service cost	$ 2,652	$ 2,735
Interest cost	2,860	2,580
Expected return on assets	(5,043)	(4,752)
Unrecognized actuarial loss	1,164	1,780
Amortization of prior service cost	4	12
Net periodic benefit cost	$ 1,637	$ 2,355

Equity Plans - Narrative (Detai

Equity Plans - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs	$ 7,618
Recognition period for unrecognized compensation cost	2 years 1 month 20 days
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (in shares)	31,399	33,701
Service-based restricted stock vesting period	1 year	3 years
Grant date fair value of equity instruments granted (usd per share)	$ 68.37	$ 64.22
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (in shares)	33,621	29,459
Grant date fair value of equity instruments granted (usd per share)	$ 70.35	$ 66.35
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)	179,833
Remaining shares available for issuance under the Incentive Plan (in shares)	625,071
Employee Stock Purchase Plan (ESPP)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs	$ 132
Plan expense	$ 93	$ 88

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
	Mar. 31, 2022	Mar. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	$ 1,552	$ 1,280
Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	1,367	1,099
Employee Stock Purchase Plan (ESPP)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	185	181
ESPP proceeds	$ 1,049	$ 1,026

Segment and Non-Tariffed Busi_3

Segment and Non-Tariffed Business Reporting - Narrative (Details)	3 Months Ended
	Mar. 31, 2022subsidiary
Segment Reporting [Abstract]
Number of subsidiaries	5

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
	Mar. 31, 2022USD ($)reportingUnit	Mar. 31, 2021USD ($)	Jun. 30, 2021reportingUnit	Dec. 31, 2021USD ($)
Segment Reporting Information [Line Items]
Operating revenue	$ 124,302	$ 114,785
Operating expense	107,713	101,706
Operating income (loss)	16,589	13,079
Net income (loss)	3,737	2,616
Depreciation and amortization	27,606	23,438
Interest on long-term debt and other interest expense	13,729	13,439
Provision (benefit) for income taxes	1,067	(896)
Assets	$ 3,511,876	3,332,142		$ 3,492,395
Number of reporting units \| reportingUnit	2		2
Water Utility Services \| Regulated
Segment Reporting Information [Line Items]
Operating revenue	$ 120,518	111,396
Operating expense	101,451	98,478
Operating income (loss)	19,067	12,918
Net income (loss)	9,715	5,699
Depreciation and amortization	24,511	22,817
Interest on long-term debt and other interest expense	8,763	8,171
Provision (benefit) for income taxes	2,020	(116)
Assets	3,403,006	3,218,536
Water Utility Services \| Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	2,428	2,045
Operating expense	3,979	1,369
Operating income (loss)	(1,551)	676
Net income (loss)	(1,317)	722
Depreciation and amortization	2,572	109
Interest on long-term debt and other interest expense	0	0
Provision (benefit) for income taxes	(437)	182
Assets	4,139	7,625
Real Estate Services \| Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	1,356	1,344
Operating expense	909	881
Operating income (loss)	447	463
Net income (loss)	308	323
Depreciation and amortization	300	289
Interest on long-term debt and other interest expense	0	0
Provision (benefit) for income taxes	103	109
Assets	44,361	44,763
All Other \| Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	0	0
Operating expense	1,374	978
Operating income (loss)	(1,374)	(978)
Net income (loss)	(4,969)	(4,128)
Depreciation and amortization	223	223
Interest on long-term debt and other interest expense	4,966	5,268
Provision (benefit) for income taxes	(619)	(1,071)
Assets	60,370	61,218
SJW Group \| Regulated
Segment Reporting Information [Line Items]
Operating revenue	120,518	111,396
Operating expense	101,451	98,478
Operating income (loss)	19,067	12,918
Net income (loss)	9,715	5,699
Depreciation and amortization	24,511	22,817
Interest on long-term debt and other interest expense	8,763	8,171
Provision (benefit) for income taxes	2,020	(116)
Assets	3,403,006	3,218,536
SJW Group \| Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	3,784	3,389
Operating expense	6,262	3,228
Operating income (loss)	(2,478)	161
Net income (loss)	(5,978)	(3,083)
Depreciation and amortization	3,095	621
Interest on long-term debt and other interest expense	4,966	5,268
Provision (benefit) for income taxes	(953)	(780)
Assets	$ 108,870	$ 113,606