ThetaOwl

ASML Earnings Report

Analysis based on market close March 31, 2026

Earnings Verdict

Earnings expected around 4/15, with IV sharply elevated in the 4/17 expiration (64.8%). The high IV and historical tendency to under-move expected moves favor premium-selling strategies, but the pro-cyclical gamma regime increases gap risk. Best strategy is a short strangle to capture IV crush, with a defined-risk iron condor as a more conservative alternative.

Confidence:
6 / 10
base 5; +1 high IV (59%) and clear term structure kink; +0 historical data available; -0.5 gamma trending (pro-cyclical) increases gap risk
Most important: IV term structure shows a clear kink at the 4/17 expiration (64.8% vs 52.6% on 4/10), strongly suggesting earnings are scheduled for that week.
⚠️Gamma regime is 'Trending' (GEX negative). This increases the risk of an accelerated move if spot breaks away from current levels, particularly to the downside.
📊Earnings date inferred from IV term structure kink at 4/17 expiration. Confirm via company IR.
🎯Major put OI concentration at $1245, just above the lower EM bound ($1165). This could act as a magnet or support if tested.

Regime Classification

Vol Regime
High (IV 59%)
Gamma Regime
Trending (GEX $-2.4M — pro-cyclical)
Flow Regime
Mixed (net prem +$65.1M, P/C 1.31)
Spot vs MP
Below max pain by 2.2% (spot $1320.83 vs MP $1350)
Gamma flip: ~$1245.00Below ~$1245, negative GEX suggests dealers amplify downside moves.

Earnings Overview

Next earnings: 2026-04-15 (15 days)inferred from term structure kink at 4/17 expiration, aligns with provided EPS date

Expected moves:

  • 4/17 (17d): ±$154.85 (11.7%) [$1165.98 - $1475.68]

IV Setup

Term structure: Sharp kink at 4/17 expiration (64.8%) vs 52.6% on 4/10 and 61.5% on 4/24. Confirms earnings event.

Crush estimate: ~12-15 vol pts post-earnings, back to ~50% range.

Skew: P/C OI ratio of 1.41 shows more put open interest, but P/C volume ratio of 1.31 is more balanced. Top premium flow is heavily call-biased at low strikes ($340, $380), suggesting institutional/hedge flow rather than directional bets.

Historical Context

Beat rate: 75% (3/4 quarters)

Avg move vs expected: Insufficient data for precise EM comparison, but 4-quarter EPS surprise avg: +3.75%.

Directional bias: Mixed: 2 gaps up, 1 gap down, 1 flat on last report.

Key Levels

1$1245 (Gamma Flip / Major Put OI)
2$1400 (Call OI Wall)
3$1330 (Near-term Max Pain)
4EM Bounds: $1165 - $1475

Flow Highlights

Heavy $1430C 4/02 buying (1,482 vol vs 138 OI, IV 47.8%)

Near-term upside speculation, but IV is lower than ATM, may be a volatility sale or spread leg.

Large $790P 4/24 block (527 vol, IV 106.3%)

Extreme OTM put purchase, likely a cheap tail hedge or part of a complex strategy, not a direct earnings bet.

Massive net call premium at ultra-low strikes ($340, $380).

Likely non-directional institutional flow (e.g., collar rolls, financing trades). Disregard for directional signal.

Strategies

Short Strangle (Premium Sale)
Sell $1165 PUT / Sell $1475 CALL 4/17
Credit: $45.00-$55.00
Max loss: Unlimited
Max gain: $50.00
BE: 1115.0 / 1525.0 (approx, using $1165/$1475)
Trigger: Enter 3-5 days before earnings if IV > 60%
Captures high IV (64.8%) with strikes set just outside the 11.7% expected move. Historical EPS beat rate is good, but not extreme, supporting a range-bound outcome.
Outperforms: Stock stays within a wide range (~$1150-$1490), IV crushes post-earnings.
Underperforms: Gap exceeds EM by >20% ($110 or ~8.5%).
Iron Condor (Defined Risk)
Sell $1200/$1180 Put Spread x Sell $1440/$1460 Call Spread 4/17
Credit: $8.50-$10.50
Max loss: $11.50
Max gain: $9.50
BE: 1191.5 / 1448.5 (approx)
Trigger: Enter 2-4 days before earnings.
Defined-risk alternative to the strangle. Tighter wings (inside the EM) for higher probability of success, sacrificing some premium. Aligns with spot below near-term max pain ($1330).
Outperforms: Stock stays between $1200 and $1440.
Underperforms: Move exceeds ~9% in either direction.
Long Straddle (Directional Volatility)
Buy $1320 Straddle 4/17
Max loss: Cost of straddle (~$155)
Max gain: Unlimited
BE: 1165.0 / 1475.0
Trigger: Enter only if IV dips below 60% before earnings, or on a volatility spike day.
High-cost, low-probability play. Justified only if you anticipate a significant guidance shock or a break from historical patterns. The high IV makes this expensive.
Outperforms: Actual move exceeds EM (11.7%) by >15%.
Underperforms: Stock pins near $1320 and IV crushes heavily post-earnings.

Risk Assessment

!Gap Risk: Elevated. 11.7% EM is large. Pro-cyclical gamma (GEX -$2.4M) means any directional move could be amplified by dealer hedging, increasing gap potential.
!IV Crush: Significant. Expect IV to drop from ~65% to ~50% post-event, punishing long premium strategies.
!Liquidity: Good. High OI at key strikes ($1245P, $1400C), ample strikes available. Top premium flow is concentrated in low-dollar strikes, which is atypical but not a liquidity concern for near-ATM.
!Sizing: Size short premium strategies small (1-2% risk capital). The trending gamma regime warrants caution.

What to Watch

?IV trajectory in the 4/17 expiration over the next week — further spikes improve short premium entry.
?Spot price action relative to the $1245 gamma flip level and $1330 max pain.
?Any unusual OTM call or put activity in the 4/17 expiration for clues on institutional positioning.

Read the Earnings analysis for ASML for 2026-03-31. This AI-generated report covers regime classification, key price levels, strategy recommendations, and actionable trade ideas drawn from end-of-day options data including gamma exposure, delta exposure, and implied volatility.