ThetaOwl

KO Earnings Report

Analysis based on market close March 31, 2026

Earnings Verdict

Earnings expected around 4/28 (28 days out). IV is normal (24%), with a slight term structure kink at 5/01 (31d) to 24.1%. The stock is in a strong pinning regime with bullish flow. Historical EPS beat rate is 100% over the last 4 quarters, but moves are typically modest. Best strategy is a short premium play, capitalizing on the pinning regime and low expected volatility.

Confidence:
6.5 / 10
base 5; +1 strong pinning regime; +0.5 consistent EPS beat history; -0.5 low absolute IV limits crush premium
Most important: Strong pinning regime (GEX +$61.4M) and spot above max pain suggest a high probability of price containment.
🎯Strong pinning regime (GEX +$61M) is the dominant technical factor favoring range-bound price action.
📊Earnings date inferred from term structure kink at 5/01 and provided EPS estimate date. Confirm via company IR.
⚠️Low absolute IV means crush plays offer smaller credits. Risk/Reward less attractive than in high-vol names.

Regime Classification

Vol Regime
Normal (IV 24%)
Gamma Regime
Pinning (GEX +$61.4M — mean-reverting)
Flow Regime
Bullish (net prem +$2.3M, P/C 0.32)
Spot vs MP
Above max pain by 1.4% (spot $76.05 vs MP $75)
Gamma flip: ~$65.00Below $65, dealers may amplify downside moves due to put OI concentration.

Earnings Overview

Next earnings: 2026-04-28 (28 days)inferred from term structure kink and EPS estimate date

Expected moves:

  • 5/01 (31d): ±$4.04 (5.3%)
  • 4/24 (24d): ±$3.24 (4.3%)

IV Setup

Term structure: Slight kink at 5/01 (31d) to 24.1% vs 22.5% on 4/24 and 24.9% on 5/08. No extreme front-month spike.

Crush estimate: ~2-4 vol pts post-earnings, back to ~20-22% range.

Skew: Flow is heavily call-skewed (P/C 0.32), but OI is more balanced (P/C 0.94).

Historical Context

Beat rate: 100% (4/4 quarters)

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

Directional bias: All 4 recent quarters showed positive EPS surprises.

Key Levels

1$65 gamma flip / major put OI
2$75 max pain & put OI wall
3$77.50 call OI wall
4$80 major call OI wall
531d EM Bounds: $72 - $80

Flow Highlights

Heavy bullish premium flow at $75C (+$794k net), $76C (+$476k net).

Institutional buying of near-term calls, supporting bullish sentiment into earnings.

Unusual volume in 4/10 $77C & $78C (Vol/OI >5x).

Traders positioning for a pre-earnings or post-earnings move towards $77-$78.

Strategies

Short Iron Condor (Post-Earnings IV Crush)
Sell $72.5 PUT / Buy $70 PUT x Sell $80 CALL / Buy $82 CALL 5/01
Credit: $0.70-$0.90
Max loss: $1.80
Max gain: $0.80
BE: 73.20 / 79.80
Trigger: Enter 1-2 days before earnings (4/26-4/27).
Capitalizes on pinning regime, elevated IV in the 5/01 expiration, and historical tendency for modest moves. Wings set just outside the expected move.
Outperforms: Stock stays within the 31-day expected move ($72.01-$80.09) and IV crushes.
Underperforms: Stock gaps outside condor wings ($70-$82).
Bull Call Spread (Directional, Lower Cost)
Buy $76 CALL / Sell $78 CALL 5/01
Max loss: Debit paid
Max gain: $2.00
BE: 76 + debit
Trigger: Enter on any dip towards $75 (max pain) before earnings.
Leverages bullish flow, positive EPS surprise history, and spot above max pain. Targets a move into the dense call OI zone at $77.50-$80.
Outperforms: Stock rallies post-earnings, targeting the $78 call OI wall.
Underperforms: Stock fails to rally or sells off.
Short Strangle (Premium Harvest, Higher Risk)
Sell $72.5 PUT / Sell $80 CALL 5/01
Credit: $1.40-$1.60
Max loss: Unlimited
Max gain: $1.50
BE: 71.00 / 81.50
Trigger: Enter 3-5 days before earnings if IV rises.
More aggressive premium sale than the condor, betting on strong pinning and a contained move. Higher margin requirement and risk.
Outperforms: Stock pins between $73-$79, IV crushes significantly.
Underperforms: Stock gaps beyond breakevens, especially below $71.

Risk Assessment

!Gap Risk: 31-day expected move is ±5.3% ($4.04). A guidance-related surprise could breach this.
!IV Crush Impact: Limited. IV is only moderately elevated (~24%), so crush premium is smaller than in high-IV names.
!Liquidity: Excellent. High OI at key strikes ($65P, $75P, $80C) and tight spreads expected.
!Sizing: Standard sizing appropriate. The pinning regime reduces tail risk but does not eliminate it.

What to Watch

?Spot price action relative to $75 max pain and $65 gamma flip.
?IV movement in the 5/01 expiration as earnings approach.
?Any unusual put flow, as current flow is overwhelmingly call-biased.

Read the Earnings analysis for KO 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.