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                                 UNITED STATES                                  
                       SECURITIES AND EXCHANGE COMMISSION                       
                             WASHINGTON, D.C. 20549                             
                                      FORM                                      
                                      8-K                                       
                                 CURRENT REPORT                                 
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934     
               Date of report (Date of earliest event reported):                
                               February 12, 2024                                
                             OTTER TAIL CORPORATION                             
             (Exact name of registrant as specified in its charter)             

                           Minnesota                                      0-53713                         27-0383995              
 (State or other jurisdiction of incorporation or organization)   (Commission File Number)   (I.R.S. Employer Identification No.) 

                            215 South Cascade Street                            
                                       ,                                        
                                  P.O. Box 496                                  
                                       ,                                        
                                  Fergus Falls                                  
                                       ,                                        
                                       MN                                       
                                                                                
                                   56538-0496                                   
          (Address of principal executive offices, including zip code)          
                                       (                                        
                                      866                                       
                                       )                                        
                                    410-8780                                    
              (Registrant's telephone number, including area code)              
                                 Not Applicable                                 
         (Former name or former address, if changed since last report)          
     Check the appropriate box below if the Form 8-K filing is intended to      
  simultaneously satisfy the filing obligation of the registrant under any of   
                           the following provisions:                            

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 
230.425)

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 
240.14a-12)

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange 
Act (17 CFR 240.14d-2(b))

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange 
Act (17 CFR 240.13e-4(c))
 Securities registered pursuant to Section 12(b) of the Securities Exchange Act 
                                    of 1934:                                    

           Title of each class              Trading Symbol(s)   Name of each exchange on which registered 
 Common Shares, par value $5.00 per share         OTTR                 The Nasdaq Stock Market LLC        

Indicate by check mark whether the registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the 
Securities Exchange Act of 1934.
Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has 
elected not to use the extended transition period for complying with any new 
or revised financial accounting standards provided pursuant to Section 13(a) 
of the Exchange Act.
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Item 2.02    Results of Operations and Financial Condition
On February 12, 2024 Otter Tail Corporation issued a press release announcing 
its consolidated financial results for 2023 and its earnings guidance for 
2024. A copy of the press release is furnished herewith as Exhibit 99.1.
The information in this Item 2.02 (including Exhibit 99.1 attached hereto) 
shall not be deemed "filed" for purposes of Section 18 of the Securities 
Exchange Act of 1934, nor shall it be deemed incorporated by reference in any 
filing under the Securities Act of 1933 or the Securities Exchange Act of 
1934, except as shall be expressly set forth by specific reference in such 
filing.
Item 9.01    Financial Statements and Exhibits

 (d)   Exhibits                                                                         
99.1   Press Release                                                                 
       issued February 12, 2024.                                                     
104    Cover Page Interactive Data File (embedded within the Inline XBRL document).  

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                                   SIGNATURE                                    
Pursuant to the requirements of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.

OTTER TAIL CORPORATION                               
Date: February 13, 2024   By:   /s/ Todd R. Wahlund  
Todd R. Wahlund                                      
Chief Financial Officer                              



                     
Press Release        


                 
February 12, 2024

Otter Tail Corporation Announces Record Annual Earnings, Increases Quarterly 
Dividend, and Announces 2024 Earnings Guidance
FERGUS FALLS, Minnesota
- Otter Tail Corporation (Nasdaq: OTTR) today announced financial results for 
the quarter and year ended December 31, 2023.
2023 SUMMARY

                                                                                            
(in millions, except per share amounts)     Q4 2023      Q4 2022          2023          2022
Operating Revenues                        $ 314.3      $ 301.4      $ 1,349.2     $ 1,460.2 
                                                                                            
Net Income                                $  57.8      $  42.0      $   294.2     $   284.2 
                                                                                            
Diluted Earnings Per Share                $  1.37      $  1.00      $    7.00     $    6.78 
                                                                                            

Compared to the year ended December 31, 2022:
.
Consolidated operating revenues decreased 8% to $1.3 billion.
.
Consolidated net income increased 4% to $294.2 million.
.
Diluted earnings per share increased 3% to $7.00 per share.
.
The corporation achieved a consolidated return on equity of 22.1% on an equity 
ratio of 61.4%.
The corporation's board of directors increased the quarterly common stock 
dividend to $0.4675 per share, an indicated annual dividend rate of $1.87 per 
share in 2024, a 7% increase from $1.75 per share in 2023.
CEO OVERVIEW
"Otter Tail Corporation, through the efforts of our employees and the strength 
of our diversified business model, produced record earnings in 2023, beating 
the record set last year," said President and CEO Chuck MacFarlane. "Electric 
segment earnings grew 6 percent compared to 2022, driven by the recovery of 
rate base investments and increased commercial and industrial sales. 
Manufacturing segment earnings increased modestly from 2022. Plastics segment 
earnings fell 4 percent from 2022 primarily due to a decrease in sales 
volumes. While Plastics segment earnings declined slightly from the 
extraordinary results produced in 2022, this segment continues to capitalize 
on favorable industry conditions and produce strong financial results compared 
to pre-2021 levels. A significant reduction in our corporate costs also drove 
2023 earnings as we benefited from returns on our short-term investments 
funded by the significant cash flows our businesses have generated over the 
last three years.
"We continue to identify opportunities to reinvest in our businesses. In 2023, 
Otter Tail Power completed the purchase of Ashtabula III, a 62 MW wind 
facility, and placed Hoot Lake Solar, a 49 MW solar facility, into service. 
Expansion projects are underway for both BTD Manufacturing and Vinyltech as we 
add capacity to support our customers and future growth opportunities.
"We updated our Electric segment's 5 year capital expenditure plan to $1.3 
billion, an increase of approximately $200 million from our previous plan. Our 
updated plan is expected to produce rate base growth at a compounded annual 
rate of 7.7 percent.
"We ended 2023 in a position of financial strength, with a strong balance 
sheet and ample liquidity. We expect to fund our capital expenditures and fuel 
our earnings growth over the next five years without the need for additional 
equity financing.
"Our long-term focus remains unchanged - executing our strategy to grow our 
business and achieve operational, commercial and talent excellence to 
strengthen our position in the markets we serve. We believe our businesses are 
well-positioned to achieve our objectives and to deliver on our financial 
targets, including producing a compounded annual growth rate in consolidated 
earnings per share of 5 to 7 percent over the long-term based on an earnings 
mix of approximately 65 percent from our Electric segment and 35 percent from 
our Manufacturing and Plastics segments.
"We are initiating our 2024 diluted earnings per share guidance range of $5.13 
to $5.43. Our 2024 guidance reflects Electric segment earnings growth of 
approximately 7 percent and a decline in our Plastics segment earnings, driven 
by a continuing downward trend in sales prices and resin spreads, but 
partially offset by increased sales volumes. We expect declines in sales 
prices and resin spreads will occur throughout 2024 and into 2025.


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CASH FLOWS AND LIQUIDITY
Our consolidated cash provided by operating activities was a record $404.5 
million in 2023, compared to $389.3 million in 2022, with the increase 
primarily due to a $10.0 million increase in net income and a decrease in 
pension plan contributions due to the plan's funded status, partially offset 
by an increase in working capital. Investing activities included capital 
expenditures of $287.1 million in 2023, primarily related to capital 
investments within our Electric segment, including the purchase of the 
Ashtabula III wind farm and investments in our Hoot Lake Solar and wind 
repowering projects. Financing activities in 2023 included net short-term 
borrowings of $73.2 million and dividend payments of $73.1 million.
As of December 31, 2023, we had $249.4 million of available liquidity under 
our credit facilities and $230.4 million of available cash and cash 
equivalents, for total available liquidity of $479.8 million.
ANNUAL SEGMENT OPERATING RESULTS
Electric Segment

                                                                             
($ in thousands)             2023           2022       $ Change      % Change
Operating Revenues     $ 528,359      $ 549,699     $ (21,340)       (3.9)  %
                                                                             
Net Income                84,424         79,974          4,450         5.6   
                                                                             
                                                                             
Retail MWh Sales       5,772,215      5,592,368        179,847         3.2  %
                                                                             
Heating Degree Days        6,259          7,122          (863)      (12.1)   
                                                                             
Cooling Degree Days          590            531             59        11.1   
                                                                             

The following table shows heating and cooling degree days as a percent of 
normal.

                                          
                          2023        2022
Heating Degree Days     98.4 %     112.5 %
                                          
Cooling Degree Days    127.2 %     113.5 %
                                          

The following table summarizes the estimated effect on diluted earnings per 
share of the difference in retail kilowatt-hour (kwh) sales under actual 
weather conditions and expected retail kwh sales under normal weather 
conditions in 2023 and 2022.

                                                                                             
                                        2023 vs Normal      2023 vs 2022      2022 vs Normal 
Effect on Diluted Earnings Per Share       $ 0.02            $ (0.09)            $ 0.11      

Operating Revenues
decreased $21.3 million primarily due to decreased fuel recovery and wholesale 
revenues, and the impact of unfavorable weather, partially offset by increased 
commercial and industrial sales volumes and rider revenue. The decrease in 
fuel recovery revenues was primarily due to lower purchased power and fuel 
costs arising from decreased market energy costs and natural gas prices. 
Wholesale revenues decreased due to a decrease in wholesale electric prices, 
largely driven by decreased fuel costs. Commercial and industrial sales 
volumes increased compared to the previous year as a result of increased 
demand, including a new commercial customer load in North Dakota added during 
2022. The increase in rider revenue was driven by the recovery of costs from 
the acquisition of the Ashtabula III wind farm and our Hoot Lake Solar 
project, which were completed during the year.
Net Income
increased $4.5 million primarily due to increased rider revenue, increased 
commercial and industrial sales, and lower pension and other postretirement 
benefit costs, partially offset by increased operating and maintenance 
expenses, increased depreciation expense, and the impact of unfavorable 
weather. Increased operating and maintenance expenses included strategic 
spending on customer reliability initiatives, increased labor and employee 
benefit costs, and increased insurance expenses.
Manufacturing Segment

                                                                         
(in thousands)             2023          2022      $ Change      % Change
Operating Revenues   $ 402,781     $ 397,983     $ 4,798           1.2  %
                                                                         
Net Income              21,454        20,950         504           2.4   
                                                                         

Operating Revenues
increased $4.8 million primarily due to a 12% increase in sales volumes at BTD 
Manufacturing (BTD), our contract metal fabricator, driven by strong end 
market demand in the construction, industrial, and agricultural segments. 
Operating revenues also benefited from sales price increases implemented in 
response to labor and non-steel material cost inflation. Sales price increases 
and sales volume growth were partially offset by decreased steel prices, 
resulting in an 11% decrease in material costs, which are passed through to 
customers. Operating revenues at T.O. Plastics, our plastics thermoforming 
manufacturer, decreased primarily due to decreased sales volumes of 
horticulture products, as order and delivery lead times for these products 
have begun to normalize after volatility experienced in the previous year and 
customers reduced their order demand and are beginning to return to normal 
seasonal buying patterns.
Net Income
increased $0.5 million due to increased operating revenues at BTD, partially 
offset by lower sales volumes at T.O. Plastics, increased depreciation 
expense, and increased operating expenses due to inflationary cost pressures 
and increased variable operating costs.


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Plastics Segment

                                                                          
(in thousands)             2023          2022       $ Change      % Change
Operating Revenues   $ 418,026     $ 512,527     $ (94,501)      (18.4)  %
                                                                          
Net Income             187,748       195,374        (7,626)       (3.9)   
                                                                          

Operating Revenues
decreased $94.5 million primarily due to a 14% decrease in sales volumes. 
Sales volume decreases were attributable to softer end market demand coupled 
with distributor inventory management, as these customers reduced their 
inventory levels during the first half of the year after previously building 
higher inventory levels in response to market uncertainty and supply chain 
challenges. Operating revenue decreases were also the result of a 5% decrease 
in sales prices, as prices in 2023 decreased from record highs in 2022.
Net Income
decreased $7.6 million due to decreased operating revenues, as described 
above, partially offset by an increase in gross profit margins, as decreases 
in the cost of PVC resin and other input materials outpaced decreases in sales 
prices.
Corporate

                                                                     
(in thousands)        2023           2022      $ Change      % Change
                                                                     
                                                                     
Net Income (Loss)   $ 565     $ (12,114)     $ 12,679       104.7   %
                                                                     

Net Income
at our corporate cost center increased $12.7 million, from a $12.1 million 
loss in the prior year primarily due to increased investment income earned on 
our short-term cash equivalent investments, lower health care costs related to 
our self-funded health insurance program, and investment gains from our 
corporate-owned life insurance policies.
FOURTH QUARTER OPERATING RESULTS
Consolidated Results

                                                                                               
(in thousands, except per share amounts)         2023          2022      $ Change      % Change
Operating Revenues                         $ 314,313     $ 301,409     $ 12,904          4.3  %
                                                                                               
Operating Expenses                           244,233       246,468      (2,235)        (0.9)   
                                                                                               
Operating Income                              70,080        54,941       15,139         27.6   
                                                                                               
Other Expense                                  1,109         5,728      (4,619)       (80.6)   
                                                                                               
Income Before Income Taxes                    68,971        49,213       19,758         40.1   
                                                                                               
Income Tax Expense                            11,205         7,208        3,997         55.5   
                                                                                               
Net Income                                 $  57,766     $  42,005     $ 15,761         37.5   
                                                                                               
Diluted Earnings Per Share                 $    1.37     $    1.00     $   0.37         37.0  %
                                                                                               

Electric Segment
Electric segment net income was $17.0 million, which was consistent with the 
fourth quarter of 2022. Compared to last year, operating revenues decreased 
primarily due to lower fuel recovery revenues driven by lower purchased power 
costs, the impact of unfavorable weather, and decreased transmission revenue, 
partially offset by an increase in rider revenue. Operating and maintenance 
expenses increased compared to last year including increases in labor and 
employee benefit cost, vegetative maintenance, and insurance expenses. The 
decrease in operating revenues and increase in operating and maintenance 
expenses were largely offset by lower pension and other postretirement benefit 
costs.
Manufacturing Segment
Manufacturing segment net income was $1.2 million, a $1.9 million decrease 
from the fourth quarter of 2022. The decrease was primarily due to decreased 
sales volumes of horticulture products at T.O. Plastics and increased 
operating expenses, partially offset by increased sales volumes and sales 
price increases implemented in response to labor and non-steel material cost 
inflation at BTD, as well as a $0.6 million increase in scrap revenues, driven 
primarily by higher scrap metal prices.
Plastics Segment
Plastics segment net income was $39.5 million, a $14.9 million increase from 
the fourth quarter of 2022, primarily due to a 59% increase in sales volumes. 
In the fourth quarter of 2022, demand for PVC pipe was lower as distributor 
customers strategically managed their inventory levels and made efforts to 
sell through higher-priced inventories. The increase in sales volumes was 
partially offset by decreased sales prices, as sales prices decreased 14% from 
the fourth quarter of 2022.
Corporate
Corporate net income was $0.1 million, a $2.8 million increase from a $2.7 
million loss in the fourth quarter of 2022, primarily due investment income 
earned on our short-term cash equivalent investments and lower health care 
costs related to our self-funded health insurance program.
2024 BUSINESS OUTLOOK
We anticipate 2024 diluted earnings per share to be in the range of $5.13 to 
$5.43, with an earnings mix of approximately 41% from our Electric segment and 
59% from our Manufacturing and Plastics segments, net of corporate costs. This 
anticipated mix deviates from our long-term expected earnings mix of 
approximately 65% Electric/35% non-Electric as we expect Plastics segment 
earnings to remain elevated in 2024 compared to our long-term view of normal 
earnings for this segment.


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The segment components of our 2024 diluted earnings per share guidance 
compared with actual earnings for 2023 are as follows:

                                                                  
                           2023 EPS          2024 EPS Guidance    
                          by Segment                              
                             Low           High   
Electric                   $ 2.01         $ 2.13          $ 2.17  
Manufacturing                0.51           0.51            0.55  
Plastics                     4.47           2.62            2.81  
Corporate                    0.01         (0.13)          (0.10)  
Total                      $ 7.00         $ 5.13          $ 5.43  
Return on Equity             22.1   %       14.3 %          15.1 %

The following items contribute to our 2024 earnings guidance:
Electric Segment
- We expect segment earnings to increase 7% over 2023 based on the following 
key assumptions:
.
Normal weather conditions in 2024.
.
Returns generated from an increase in average rate base of 8.5% in 2024, 
compared to 2023.
.
Interim revenue increase, which commenced January 1, 2024, resulting from the 
general rate case filed in North Dakota.
.
Lower operating and maintenance expenses driven by lower anticipated employee 
benefit cost and discretionary spending.
.
Increased depreciation expense resulting from our capital expenditures.
.
Increased interest expense from increased borrowings to fund our capital 
investments.
Manufacturing Segment
- We expect segment earnings in 2024 to increase 4% over 2023 based on the 
following key assumptions:
.
Higher sales volumes and favorable product mix, improved productivity and 
lower incentive costs at BTD, partially offset by continued cost pressures in 
the business.
.
Product pricing pressures and increased manufacturing cost at T.O. Plastics 
driving a decline in earnings in 2024.
Plastics Segment
- We expect segment earnings to decline in 2024 based on the following key 
assumptions:
.
Anticipated margin compression resulting from a continued downward trend in 
product prices over the course of 2024.
.
Increased sales volumes as distributor purchasing normalizes in 2024 after 
destocking and inventory management in 2023.
Corporate Costs
- We anticipate corporate costs will increase in 2024 primarily due to the 
following:
.
Lower anticipated market-based gains on our corporate investments.
.
Expected increase in claims in our self-insured health plan.
.
Lower incentive compensation cost.
.
Higher earnings on cash equivalent investments from an anticipated increase in 
our average investment balance.
CAPITAL EXPENDITURES
The following provides a summary of actual capital expenditures for the year 
ended December 31, 2023, and anticipated annual capital expenditures for the 
next five years, along with average rate base and annual rate base growth of 
our Electric segment:

                                                                                                                           
(in                                    2023            2024         2025         2026         2027         2028       Total
millions)                                                                                                            2024 -
                                                                                                                       2028
Electric                                                                                                                   
Segment:                                                                                                                   
Renewables                                        $   118      $    93      $    33      $   113      $   129      $   486 
Transmission                                           51           85          111           98          100          445 
Distribution                                           38           39           36           38           39          190 
Other                                                  67           37           30           27           25          186 
Total Electric                    $   241         $   274      $   254      $   210      $   276      $   293      $ 1,307 
Segment                                                                                                                    
Manufacturing and                      46              79           35           27           25           26          192 
Plastics Segments                                                                                                          
Total Capital                     $   287         $   353      $   289      $   237      $   301      $   319      $ 1,499 
Expenditures                                                                                                               
                                                                                                                           
Total Electric Utility            $ 1,742         $ 1,890      $ 2,080      $ 2,200      $ 2,350      $ 2,520              
Average Rate Base                                                                                                          
Annual Rate                           7.3 %           8.5 %       10.1 %        5.8 %        6.8 %        7.2 %            
Base Growth                                                                                                                

Our updated capital expenditure plan for the next five years (2024-2028) 
includes Electric segment investments in wind and solar resources, 
transmission and distribution assets, and investments in system reliability 
and technology. Our Electric segment capital expenditure plan produces a 
compounded annual growth rate on average rate base of 7.7% over the next five 
years and will serve as a key driver in increasing Electric segment


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earnings over this timeframe. Our previous five year capital expenditure plan 
(2023-2027) had a compounded annual growth rate on average rate base of 6.5%. 
Our capital expenditure plan in our Manufacturing and Plastics segments 
includes investments to bring additional capacity to our operations, which 
will provide an opportunity for organic growth within these segments.
CONFERENCE CALL AND WEBCAST
The corporation will host a live webcast on Tuesday, February 13, 2024, at 
10:00 a.m. CT to discuss its financial and operating performance.
The presentation will be posted on our website before the webcast. To access 
the live webcast, go to
www.ottertail.com/presentations
and select "Webcast." Please allow time prior to the call to visit the site 
and download any software needed to listen in. An archived copy of the webcast 
will be available on our website shortly after the call.
If you are interested in asking a question during the live webcast, visit and 
follow the link provided in the press release announcing the upcoming 
conference call.
FORWARD-LOOKING STATEMENTS
Except for historical information contained here, the statements in this 
release are forward-looking and made pursuant to the safe harbor provisions of 
the Private Securities Litigation Reform Act of 1995. The words "anticipate," 
"believe," "could," "estimate," "expect," "future," "goal," "intend," 
"likely," "may," "outlook," "plan," "possible," "potential," "predict," 
"probable," "projected," "should," "target," "will," "would" and similar words 
and expressions are intended to identify forward-looking statements. Such 
statements are based upon the current beliefs and expectations of management. 
Forward-looking statements made herein, which may include statements regarding 
2024 earnings and earnings per share, long-term earnings, earnings per share 
growth and earnings mix, anticipated levels of energy generation from 
renewable resources, anticipated reductions in carbon dioxide emissions, 
future investments and capital expenditures, rate base levels and rate base 
growth, future raw materials costs, future raw materials availability and 
supply constraints, future operating revenues and operating results, and 
expectations regarding regulatory proceedings, as well as other assumptions 
and statements, involve known and unknown risks and uncertainties that may 
cause our actual results in current or future periods to differ materially 
from the forecasted assumptions and expected results. The Company's risks and 
uncertainties include, among other things, uncertainty of future investments 
and capital expenditures, rate base levels and rate base growth, risks 
associated with energy markets, the availability and pricing of resource 
materials, inflationary cost pressures, attracting and maintaining a qualified 
and stable workforce, changing macroeconomic and industry conditions, 
long-term investment risk, seasonal weather patterns and extreme weather 
events, counterparty credit risk, future business volumes with key customers, 
reductions in our credit ratings, our ability to access capital markets on 
favorable terms, assumptions and costs relating to funding our employee 
benefit plans, our subsidiaries' ability to make dividend payments, 
cybersecurity threats or data breaches, the impact of government legislation 
and regulation including foreign trade policy and environmental, health and 
safety laws and regulations, changes in tax laws and regulations, the impact 
of climate change including compliance with legislative and regulatory changes 
to address climate change, expectations regarding regulatory proceedings, and 
operational and economic risks associated with our electric generating and 
manufacturing facilities. These and other risks are more fully described in 
our filings with the Securities and Exchange Commission, including our most 
recently filed Annual Report on Form 10-K, as updated in subsequently filed 
Quarterly Reports on Form 10-Q, as applicable. Forward-looking statements 
speak only as of the date they are made, and we expressly disclaim any 
obligation to update any forward-looking information.
Category: Earnings
About the Corporation:
Otter Tail Corporation, a member of the S&P SmallCap 600 Index, has interests 
in diversified operations that include an electric utility and manufacturing 
businesses. Otter Tail Corporation stock trades on the Nasdaq Global Select 
Market under the symbol OTTR. The latest investor and corporate information is 
available at
www.ottertail.com
. Corporate offices are in Fergus Falls, Minnesota, and Fargo, North Dakota.
Media Contact:
Stephanie Hoff, Director of Corporate Communications, (218) 739-8535
Investor Contact:
Beth Eiken, Manager of Investor Relations, (701) 451-3571
                                     # # #                                      


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OTTER TAIL CORPORATION
CONSOLIDATED STATEMENTS OF INCOME (unaudited)

                                                                                                                   
                                    Three Months Ended December 31,            Twelve Months Ended December 31,    
(in thousands, except                    2023                      2022             2023                       2022
per-share amounts)                                                                                                 
Operating                                                                                                          
Revenues                                                                                                           
Electric                         $ 132,362                $ 145,587         $ 528,359                 $ 549,699    
                                                                                                                   
Product                            181,951                  155,822           820,807                   910,510    
Sales                                                                                                              
Total Operating                    314,313                  301,409         1,349,166                 1,460,209    
Revenues                                                                                                           
Operating                                                                                                          
Expenses                                                                                                           
Electric                            14,410                   10,572            60,339                    65,110    
Production Fuel                                                                                                    
Electric                            20,360                   35,677            78,292                   100,281    
Purchased Power                                                                                                    
Electric Operating and              56,659                   54,917           191,263                   181,378    
Maintenance Expense                                                                                                
Cost of Products Sold              102,793                   99,358           454,122                   542,944    
(excluding depreciation)                                                                                           
Nonelectric Selling, General,       21,230                   18,738            72,663                    69,718    
and Administrative Expenses                                                                                        
Depreciation and                    25,319                   22,768            97,954                    92,597    
Amortization                                                                                                       
Electric                             3,462                    4,438            16,614                    17,742    
Property Taxes                                                                                                     
Total Operating                    244,233                  246,468           971,247                 1,069,770    
Expenses                                                                                                           
Operating                           70,080                   54,941           377,919                   390,439    
Income                                                                                                             
Other Income                                                                                                       
and (Expense)                                                                                                      
Interest                           (9,392)                  (8,818)          (37,677)                  (36,016)    
Expense                                                                                                            
Nonservice Components of             3,475                      250            10,597                     1,075    
Postretirement Benefits                                                                                            
Other Income                         4,808                    2,840            12,650                     2,037    
(Expense), net                                                                                                     
Income Before                       68,971                   49,213           363,489                   357,535    
Income Taxes                                                                                                       
Income Tax                          11,205                    7,208            69,298                    73,351    
Expense                                                                                                            
Net                              $  57,766                $  42,005         $ 294,191                 $ 284,184    
Income                                                                                                             
                                                                                                                   
Weighted-Average Common                                                                                            
Shares Outstanding:                                                                                                
Basic                               41,680                   41,600            41,668                    41,586    
                                                                                                                   
Diluted                             42,065                   41,932            42,039                    41,931    
                                                                                                                   
Earnings                                                                                                           
Per Share:                                                                                                         
Basic                            $    1.39                $    1.01         $    7.06                 $    6.83    
                                                                                                                   
Diluted                          $    1.37                $    1.00         $    7.00                 $    6.78    
                                                                                                                   



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OTTER TAIL CORPORATION
CONSOLIDATED BALANCE SHEETS (unaudited)

                                                                                             
                                                                         December 31,        
(in thousands)                                                           2023            2022
Assets                                                                                       
Current Assets                                                                               
Cash and Cash Equivalents                                        $   230,373     $   118,996 
                                                                                             
Receivables, net of allowance for credit losses                      157,143         144,393 
                                                                                             
Inventories                                                          149,701         145,952 
                                                                                             
Regulatory Assets                                                     16,127          24,999 
                                                                                             
Other Current Assets                                                  16,826          18,412 
                                                                                             
Total Current Assets                                                 570,170         452,752 
                                                                                             
Noncurrent Assets                                                                            
Investments                                                           62,516          54,845 
                                                                                             
Property, Plant and Equipment, net of accumulated depreciation     2,418,375       2,212,717 
                                                                                             
Regulatory Assets                                                     95,715          94,655 
                                                                                             
Intangible Assets, net of accumulated amortization                     6,843           7,943 
                                                                                             
Goodwill                                                              37,572          37,572 
                                                                                             
Other Noncurrent Assets                                               51,377          41,177 
                                                                                             
Total Noncurrent Assets                                            2,672,398       2,448,909 
                                                                                             
Total Assets                                                     $ 3,242,568     $ 2,901,661 
                                                                                             
                                                                                             
Liabilities and Shareholders' Equity                                                         
Current Liabilities                                                                          
Short-Term Debt                                                  $    81,422     $     8,204 
                                                                                             
                                                                                             
Accounts Payable                                                      94,428         104,400 
                                                                                             
Accrued Salaries and Wages                                            38,134          32,327 
                                                                                             
Accrued Taxes                                                         26,590          19,340 
                                                                                             
Regulatory Liabilities                                                25,408          17,300 
                                                                                             
Other Current Liabilities                                             43,775          56,065 
                                                                                             
Total Current Liabilities                                            309,757         237,636 
                                                                                             
Noncurrent Liabilities and Deferred Credits                                                  
Pensions Benefit Liability                                            33,101          33,210 
                                                                                             
Other Postretirement Benefits Liability                               27,676          46,977 
                                                                                             
Regulatory Liabilities                                               276,547         244,497 
                                                                                             
Deferred Income Taxes                                                237,273         221,302 
                                                                                             
Deferred Tax Credits                                                  15,172          15,916 
                                                                                             
Other Noncurrent Liabilities                                          75,977          60,985 
                                                                                             
Total Noncurrent Liabilities and Deferred Credits                    665,746         622,887 
                                                                                             
Commitments and Contingencies                                                                
Capitalization                                                                               
Long-Term Debt                                                       824,059         823,821 
                                                                                             
Shareholders' Equity                                                                         
Common Shares                                                        208,553         208,156 
                                                                                             
Additional Paid-In Capital                                           426,963         423,034 
                                                                                             
Retained Earnings                                                    806,342         585,212 
                                                                                             
Accumulated Other Comprehensive Income                                 1,148             915 
                                                                                             
Total Shareholders' Equity                                         1,443,006       1,217,317 
                                                                                             
Total Capitalization                                               2,267,065       2,041,138 
                                                                                             
Total Liabilities and Shareholders' Equity                       $ 3,242,568     $ 2,901,661 
                                                                                             



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OTTER TAIL CORPORATION
CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited)

                                                                                                                            
                                                                                        Twelve Months Ended December 31,    
(in thousands)                                                                               2023                       2022
Operating Activities                                                                                                        
Net Income                                                                           $ 294,191                 $ 284,184    
                                                                                                                            
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:                                           
Depreciation and Amortization                                                           97,954                    92,597    
                                                                                                                            
Deferred Tax Credits                                                                     (744)                     (745)    
Deferred Income Taxes                                                                   13,508                    32,424    
                                                                                                                            
Discretionary Contribution to Pension Plan                                                   -                  (20,000)    
                                                                                                                            
Investment (Gains) Losses                                                              (7,222)                     3,296    
Stock Compensation Expense                                                               7,753                     6,814    
                                                                                                                            
Other, net                                                                               (423)                   (1,473)    
Change in Operating Assets and Liabilities:                                                                                 
Receivables                                                                           (12,750)                    30,560    
Inventories                                                                            (2,450)                     5,339    
Regulatory Assets                                                                       12,479                   (2,464)    
                                                                                                                            
Other Assets                                                                             2,817                     (368)    
                                                                                                                            
Accounts Payable                                                                       (9,988)                  (29,763)    
Accrued and Other Liabilities                                                                6                   (5,490)    
                                                                                                                            
Regulatory Liabilities                                                                  20,973                   (6,846)    
                                                                                                                            
Pension and Other Postretirement Benefits                                             (11,605)                     1,244    
Net Cash Provided by Operating Activities                                              404,499                   389,309    
                                                                                                                            
Investing Activities                                                                                                        
Capital Expenditures                                                                 (287,134)                 (171,134)    
Proceeds from Disposal of Noncurrent Assets                                              6,225                     4,346    
                                                                                                                            
Purchases of Investments and Other Assets                                              (8,378)                   (8,283)    
Net Cash Used in Investing Activities                                                (289,287)                 (175,071)    
Financing Activities                                                                                                        
Net Borrowings (Repayments) on Short-Term Debt                                          73,218                  (82,959)    
                                                                                                                            
                                                                                                                            
Proceeds from Issuance of Long-Term Debt                                                     -                    90,000    
                                                                                                                            
Payments for Retirement of Long-Term Debt                                                    -                  (30,000)    
                                                                                                                            
Dividends Paid                                                                        (73,061)                  (68,755)    
Payments for Shares Withheld for Employee Tax Obligations                              (3,088)                   (2,942)    
Other, net                                                                               (904)                   (2,123)    
Net Cash Used in Financing Activities                                                  (3,835)                  (96,779)    
Net Change in Cash and Cash Equivalents                                                111,377                   117,459    
                                                                                                                            
Cash and Cash Equivalents at Beginning of Period                                       118,996                     1,537    
                                                                                                                            
Cash and Cash Equivalents at End of Period                                           $ 230,373                 $ 118,996    
                                                                                                                            



-------------------------------------------------------------------------------

OTTER TAIL CORPORATION
SEGMENT RESULTS (unaudited)

                                                                                                              
                               Three Months Ended December 31,            Twelve Months Ended December 31,    
(in thousands)                      2023                      2022               2023                     2022
Operating Revenues                                                                                            
Electric                    $ 132,362                $ 145,587         $   528,359              $   549,699   
                                                                                                              
Manufacturing                  92,846                   91,062             402,781                  397,983   
                                                                                                              
Plastics                       89,105                   64,760             418,026                  512,527   
                                                                                                              
Total Operating Revenues    $ 314,313                $ 301,409         $ 1,349,166              $ 1,460,209   
                                                                                                              
                                                                                                              
Operating Income (Loss)                                                                                       
Electric                    $  18,096                $  22,374         $   106,521              $   113,138   
                                                                                                              
Manufacturing                   2,484                    4,047              29,140                   29,065   
                                                                                                              
Plastics                       53,565                   33,355             254,402                  264,578   
                                                                                                              
Corporate                     (4,065)                  (4,835)            (12,144)                 (16,342)   
Total Operating Income      $  70,080                $  54,941         $   377,919              $   390,439   
                                                                                                              
                                                                                                              
Net Income (Loss)                                                                                             
Electric                    $  17,005                $  17,036         $    84,424              $    79,974   
                                                                                                              
Manufacturing                   1,177                    3,092              21,454                   20,950   
                                                                                                              
Plastics                       39,508                   24,586             187,748                  195,374   
                                                                                                              
Corporate                          76                  (2,709)                 565                 (12,114)   
                                                                                                              
Total Net Income            $  57,766                $  42,005         $   294,191              $   284,184   
                                                                                                              



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