Eversource Energy is New England’s largest energy delivery system, serving more than four million customers across Connecticut, Massachusetts, and New Hampshire through regulated electric transmission, electric distribution, and natural gas networks. The company has materially de-risked its profile by completing the $2.4 billion Aquarion Water sale on June 30, 2026, producing approximately $1.7 billion of adjusted net equity proceeds for parent-level debt reduction, and exiting its 50% offshore-wind partnership with Orsted. **The core growth engine is a $26.51 billion 2026–2030 capital plan** supporting a $34.0 billion rate base and electrification initiatives. Q2 2026 revenue increased 2.3% to $2.903 billion, while recurring non-GAAP EPS was $0.87; GAAP EPS fell to $0.14 because of $111.4 million of Aquarion and $164.0 million of Revolution Wind after-tax charges. Management reaffirmed 2026 recurring EPS guidance of $4.57–$4.72 and 5%–7% annual EPS growth through 2030. At approximately 18.4x–18.7x trailing earnings versus a 20.5x industry average, with a 4.4% yield, valuation appears reasonable. Near-term catalysts are the Section 205 ROE decision expected around November 30, 2026, storm-cost securitization, and Revolution Wind commercial operation.