Investor Presentaiton

Unrecorded Regulatory Mechanisms Due to the delayed GRC we did not record certain regulatory mechanisms in the quarter: Interim Rate Memorandum Account (IRMA): Tracks the difference between interim rates and final rates authorized by the CPUC in our 2021 GRC Filing. For the quarter, the IRMA balance would have recorded between $8M and $15M if a final decision on revenue requirements falls within the range set by the positions of the parties. Our practice is to record IRMA balances as revenue when amounts are known and authorized for recovery after a GRC decision. Incremental Cost Balancing Account (ICBA): Tracks the difference between adopted and recorded water production costs. Due to the delay in the GRC, we are not able to record these amounts. MWRAM: Tracks the difference between sales revenue and modeled single-quantity rate revenue. We cannot record these amounts due to the pending GRC. A range was provided above. DREMA: Tracks reduced sales revenues when customer demand is affected by requests for voluntary or mandatory usage reductions. We cannot record these amounts due to the pending GRC. A range was provided above. CALIFORNIA WATER SERVICE GROUP INVESTING FOR LIFE INVESTOR RELATIONS 9

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