Operator
Good day, and thank you for standing by. Welcome to the New Jersey Resources Second Quarter Fiscal 2021 Conference Call. [Operator Instructions]
I would now like to hand the conference over to your speaker today, Dennis Puma, Director of Investor Relations. Please go ahead.
Dennis Puma --
Director, Investor Relations
Okay. Thank you, Christie, and good morning, everyone. Welcome to New Jersey Resources Second Quarter Fiscal '21 Conference Call and Webcast. I'm joined here today by Steve Westhoven, our President and CEO; Pat Migliaccio, our Senior Vice President and Chief Financial Officer; as well as other members of our senior management team. As you know, certain statements in today's call contain estimates and other forward-looking statements within the meaning of the securities laws. We caution listeners of this call that the current expectations, assumptions and beliefs forming the basis for our forward-looking statements include many factors that are beyond our ability to control or estimate precisely. This could cause results to materially differ from our expectations, as found on slide one. These items can also be found in the forward-looking statements section of today's earnings release furnished on Form 8-K and in our most recent Forms 10-K and Q as filed with the SEC. We do not, by including this statement, assume any obligation to review or revise any particular forward-looking statement referenced herein in light of future events. We'll also be referring to certain non-GAAP financial measures such as net financial earnings, or NFE. We believe that NFE provides a more complete understanding of our financial performance. However, it is not intended to be a substitute for GAAP. Our non-GAAP financial measures are discussed more fully in Item seven of our 10-K. Our agenda for today is found on slide two. Steve will begin today's call with highlights from the quarter, followed by Pat, who will review our financial results. Then we'll open the call up for your questions. The slides accompanying today's presentation are available on our website and were furnished on Form 8-K filed with the SEC this morning.