ThetaOwl

GS Earnings Report

Analysis based on market close March 31, 2026

Earnings Verdict

Earnings expected around 4/13 (implied by IV kink). IV is elevated for the 4/17 expiration (44% vs 39% front week), setting up a classic IV crush play. The stock is in a strong pinning regime above max pain, favoring a range-bound outcome. Best strategy is a short premium play targeting the expected move boundaries.

Confidence:
6 / 10
base 5; +1 strong pinning regime; +0.5 elevated IV for earnings expiration; -0.5 limited historical data
Most important: Strong pinning regime (GEX +$6.1M) and spot 3.8% above max pain suggest gravity toward $815-$835, supporting a short premium strategy.
🎯Earnings date not explicit but strongly implied by IV kink at 4/17 expiration (17 days out).
📊Perfect 4/4 EPS beat rate historically, but no price move data provided.
⚖️Strong pinning regime (GEX +$6.1M) is the dominant technical factor favoring range-bound outcomes.

Regime Classification

Vol Regime
Normal (IV 42%)
Gamma Regime
Pinning (GEX +$6.1M — mean-reverting)
Flow Regime
Mixed (net prem $42.9M, P/C 1.02)
Spot vs MP
Above max pain by 3.8% (spot $845.99 vs MP $815)
Gamma flip: ~$800.00Below $800, dealers amplify moves; above, they suppress volatility.

Earnings Overview

Next earnings: 2026-04-13 (13 days)implied (IV kink at 4/17, 17d out from 3/31)

Expected moves:

  • 4/17 (17d): ±$63.58 (7.5%) [$782.41 - $909.56]

IV Setup

Term structure: Clear kink at 4/17 expiration (44.0% ATM) vs 39.3% for 4/10 and 43.5% for 4/24.

Crush estimate: ~5-7 vol pts post-earnings, back to ~37-39% range.

Skew: P/C OI ratio 0.93 suggests slightly more put OI, but P/C volume 1.02 is balanced. Unusual put flow at $830 (4/02) and $855 (general) indicates hedging.

Historical Context

Beat rate: 100% (4/4 quarters)

Avg move vs expected: Insufficient price history provided to calculate.

Directional bias: All four recent quarters showed positive EPS surprises.

Key Levels

1$800 gamma flip / put OI wall
2$815 max pain (3/27)
3$850 max pain (4/17)
4EM bounds: $780 - $910

Flow Highlights

Heavy $830 Put buying for 4/02 (Vol 1,883 vs OI 152, 12.4x).

Likely near-term downside hedge or earnings protection.

Large net premium outflow at $855 Put (-$2.07M).

Significant put selling at a key level just above spot, suggesting a floor or covered write strategy.

Unusual $925 Call buying for 4/17 (Vol 1,331 vs OI 217, 6.1x).

Earnings upside speculation, targeting a ~9.3% move from spot.

Strategies

Short Iron Condor (IV Crush)
Sell $780/$775 Put x Buy $910/$915 Call 4/17
Credit: $2.50-$3.50
Max loss: $2.50
Max gain: $2.50
BE: Puts: $777.50, Calls: $912.50
Trigger: Enter 3-5 days before suspected earnings date (4/13).
Capitalizes on elevated IV (44%) at the earnings expiration. The pinning regime and spot above max pain support a range-bound outcome. Strikes calibrated to the expected move boundaries using valid strikes.
Outperforms: Stock stays within the 7.5% expected move and IV crushes post-earnings.
Underperforms: Gap exceeds EM bounds by a wide margin.
Put Credit Spread (Pinning Play)
Sell $800 Put / Buy $795 Put 4/17
Credit: $1.20-$1.80
Max loss: $3.80
Max gain: $1.20
BE: $798.80
Trigger: Enter at any time, given strong pinning signals.
Leverages the strong pinning regime (GEX +$6.1M) and the concentration of put OI at $800 (2,038 contracts). The spot is well above this level, and max pain trends support a gravitational pull higher.
Outperforms: Stock stays above $800 (gamma flip & major put OI wall).
Underperforms: Stock breaks decisively below $795.
Long Straddle (Directional Breakout)
Buy $845 Straddle 4/17
Max loss: Debit paid
Max gain: Unlimited
BE: $781.42 / $908.58 (assuming ~$63.58 debit)
Trigger: Enter only if IV for 4/17 dips below 42% before earnings.
For traders betting the 100% beat rate leads to a larger-than-expected reaction, especially given the elevated IV provides some cushion against crush. High risk due to pinning regime.
Outperforms: Actual post-earnings move exceeds 7.5% (the EM).
Underperforms: Stock pins near $845 and IV crushes significantly.

Risk Assessment

!Gap Risk: 7.5% expected move is significant. A guidance miss or macro shock could cause a break of key support at $800.
!IV Crush: Estimated 5-7 vol point drop post-earnings will severely impact long premium strategies.
!Liquidity: Excellent (319k+ OI, 236 active strikes). Execution should be fine.
!Sizing: Size short premium strategies conservatively (1-2% risk capital) due to gap risk.

What to Watch

?IV trajectory for the 4/17 expiration into the suspected earnings week.
?Spot price action relative to the $815-$850 max pain zone.
?Any unusual flow in OTM calls above $925 or puts below $785.

Read the Earnings analysis for GS 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.