CMS Energy Corporation and its subsidiary Consumers Energy Company filed a joint Form 8-K with the SEC on October 27, 2026, announcing CMS Energy's third quarter 2026 operating results via an attached news release.

Key Highlights

  • Filing date: October 27, 2026, covering third quarter 2026 results under Item 2.02 (Results of Operations and Financial Condition).
  • Co-registrants: Both CMS Energy Corporation and Consumers Energy Company, each a Michigan corporation headquartered in Jackson, Michigan, are named registrants in the filing.
  • Non-GAAP measures: The attached news release (Exhibit 99.1) contains non-GAAP financial measures, with reconciliations to GAAP equivalents provided for all measures except forward-looking earnings guidance.
  • Adjusted earnings defined: According to the filing, management views adjusted earnings as "a key measure of CMS Energy's present operating financial performance" and uses it for external communications with analysts and investors.
  • Webcast held: CMS Energy held a webcast on October 27, 2026 at 10:00 a.m. ET to discuss third quarter results and provide a business and financial outlook, with a presentation furnished as Exhibit 99.2.
  • Signed by CFO: Srikanth Maddipati, Executive Vice President and Chief Financial Officer, signed the filing on behalf of both CMS Energy Corporation and Consumers Energy Company.

CMS Energy and Consumers Energy Joint 8-K Filing Details

CMS Energy Corporation (NYSE:CMS), a Michigan-based energy holding company whose principal subsidiary is Consumers Energy Company, filed this Current Report under Item 2.02 to announce its third quarter 2026 financial results. Consumers Energy, which operates as a regulated electric and natural gas utility serving customers in Michigan, is also a named registrant in the filing. The financial results themselves are contained in Exhibit 99.1, a news release dated October 27, 2026, which is incorporated by reference into the filing.

The filing notes that Exhibit 99.1 includes non-GAAP financial measures, which the company reconciles to the most directly comparable GAAP measures for all periods except forward-looking guidance. The filing lists potential adjustment items that could affect reported versus adjusted earnings, including discontinued operations, asset sales, impairments, restructuring costs, unrealized gains or losses from mark-to-market adjustments, and changes in federal and state tax policy, among others. The filing states that "adjusted earnings should be considered supplemental information to assist in understanding our business results, rather than as a substitute for the reported earnings."

Under Item 7.01, the filing invokes Regulation FD disclosure in connection with the same news release and the accompanying investor presentation (Exhibit 99.2). Per the filing, all references to net income in the exhibits refer to net income available to common stockholders, and all earnings per share figures are presented on a diluted basis. The filing explicitly states that the information furnished under Items 2.02 and 7.01, including the exhibits, is not deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934.

What Was Disclosed

CMS Energy Corporation and Consumers Energy Company jointly filed an 8-K on October 27, 2026 to announce CMS Energy's third quarter 2026 results. The filing referenced an attached news release containing financial results and non-GAAP reconciliations, as well as an investor presentation from the same date.