ThetaOwl

CAT Earnings Report

Analysis based on market close March 31, 2026

Earnings Verdict

Earnings expected around 4/30, ~30 days out. IV is elevated for the May 1 expiration (47.6% vs 44% pre/post), presenting a classic IV crush setup. Historical data shows a strong beat rate and tendency to gap up post-earnings, but the expected move is substantial at ±11.3%. The best strategy is a defined-risk short premium play, capitalizing on elevated IV and the stock's tendency to under-move relative to expectations.

Confidence:
6 / 10
base 5; +1 clear earnings date inference from IV kink; +0 strong historical beat rate; -0 elevated IV but not extreme
Most important: IV term structure shows a clear kink at the 5/01 expiration (31 days out), confirming the implied earnings date of 4/30. Historical EPS beat rate is 75% with a clear upward bias.
📅Earnings date NOT explicitly provided. Inferred as ~4/30 from IV kink at 5/01 expiry (31 days out). Confirm via company IR.
📊Historical data shows 75% EPS beat rate and positive bias, but no actual price move data is provided. This limits backtest confidence.
⚖️Spot is precisely at current max pain ($708) and near the gamma flip ($700). Expect pinning forces into weekly expirations prior to earnings.

Regime Classification

Vol Regime
Normal (IV 49%)
Gamma Regime
Pinning (GEX +$1.4M — mean-reverting)
Flow Regime
Mixed (net prem $36.3M, P/C 1.11)
Spot vs MP
At max pain $708 (spot $708.46)
Gamma flip: ~$700.00Gamma flip estimated near $700. Below this, dealers may amplify downside moves.

Earnings Overview

Next earnings: 2026-04-30 (30 days)inferred

Expected moves:

  • 5/01 (31d): ±$80.17 (11.3%) [$628.29 - $788.64]

IV Setup

Term structure: Clear kink at 5/01 expiration (47.6% IV) vs 44.4% (4/17) and 46.3% (5/15). 4/02 expiry at 54.9% is too near-term.

Crush estimate: ~5-8 vol pts, back to ~42-43% range post-earnings

Skew: P/C OI ratio of 1.13 suggests slightly more put interest overall, but unusual call flow in Apr/May expiries.

Historical Context

Beat rate: 75% (3/4 quarters)

Avg move vs expected: Insufficient price move data provided. Focus on EPS surprise: Avg surprise +3.25%.

Directional bias: 3/4 quarters positive EPS surprise, last two quarters strong beats.

Key Levels

1$700 gamma flip & major put OI
2$790 call wall (large net put premium)
3EM bounds: $627.5 - $790

Flow Highlights

Large net put premium at $790 strike (-$3.0M). This is a synthetic short position or a large hedge.

Institutional downside protection or bearish bet for the May/June timeframe.

Unusual call buying in 4/10 $750C & $760C (Vol/OI > 3x).

Speculative bets for a post-earnings rally into mid-April, potentially front-running the event.

Strategies

Short Iron Condor (May 1 Expiry)
Sell $627.5/$622.5 Put Spread x Buy $790/$795 Call Spread 5/01
Credit: $1.50-$2.00
Max loss: $3.50
Max gain: $1.50
BE: Below $626.00, Above $791.50
Trigger: Enter 5-7 days before expected earnings (late April).
Capitalizes on elevated IV at the 5/01 expiry. Strikes placed just outside the expected move provide a buffer. Defined risk.
Outperforms: Stock stays within the wide expected move bounds ($627.5-$790). IV crush provides theta decay.
Underperforms: Stock gaps beyond short strikes by more than the credit received.
Put Calendar Spread (Bearish/Neutral)
Buy $700 Put 5/01 (long) x Sell $700 Put 4/24 (short)
Max loss: Debit paid
Max gain: IV crush on short leg + theta decay
BE: Stock near $700 at 4/24 expiry, with IV crush on the short-dated option.
Trigger: Enter 10-14 days before earnings.
Targets the pinning level ($700) and exploits the steep IV term structure. The short 4/24 put benefits from IV crush if earnings are after its expiry, while the long 5/01 put retains earnings volatility exposure.
Outperforms: Stock pins near $700 (max pain & gamma flip) through 4/24, and IV crushes post-earnings on the short leg.
Underperforms: Large directional move before 4/24 expiry, especially to the upside.
Long Call Diagonal (Bullish)
Buy $730 Call 6/18 (long) x Sell $750 Call 4/10 (short)
Credit: $2.00-$4.00
Max loss: Unlimited (risk of assignment on short call)
Max gain: Credit received + upside on long call if short expires worthless
BE: Complex. Best if stock rises slowly, staying below $750 through 4/10.
Trigger: Enter now to collect premium from unusual call flow into 4/10 expiry.
A bullish income play that leverages the unusual call buying in April. Funds a longer-dated, lower-delta call with the sale of a nearer-term, higher-IV call. Aligns with historical positive surprise bias.
Outperforms: Stock rallies but stays below $750 through 4/10, then continues higher. IV crush on short-dated call helps.
Underperforms: Stock gaps above $750 before 4/10, forcing a buy-back or assignment.

Risk Assessment

!Gap Risk: High. 11.3% expected move is wide. A guidance miss in this cyclical name could trigger a move exceeding the EM.
!IV Crush: Moderate. IV is elevated but not extreme (~47.6%). Crush may be 5-8 vol points, which could disappoint pure long volatility positions.
!Liquidity: Good. High OI at key strikes ($700P, $810C) and decent volume. Wider spreads on OTM strikes in condor.
!Sizing: Use reduced size. The wide expected move requires wide condor wings, reducing credit/margin efficiency.

What to Watch

?IV trajectory on the 5/01 expiration as the date approaches.
?Spot price action relative to the $700 gamma flip/pinning level.
?Any unusual put flow into May/June expiries, given the large $790 put block.

Read the Earnings analysis for CAT. 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.

CAT Earnings Report | ThetaOwl