ThetaOwl

NOW Earnings Report

Analysis based on market close March 31, 2026

Earnings Verdict

Earnings in ~22 days (est. 4/22). IV sharply elevated for the 4/24 expiration (63.6%), creating a clear crush setup. Historical pattern shows consistent EPS beats and a tendency for the stock to gap up post-earnings. Best strategy is selling premium via an iron condor, with a directional call spread as a secondary play.

Confidence:
7 / 10
base 5; +1 strong historical beat rate; +1 clear IV term structure kink; +0.5 elevated IV; -0.5 bearish flow regime
Most important: IV term structure shows a massive kink at the 4/24 expiration, confirming earnings pricing. Historical beat rate is 100% (4/4) with an average move of +2.8% post-earnings.
📅Earnings date inferred as ~4/22 based on IV kink at 4/24 expiry. Confirm via company IR.
📈Historical post-earnings bias is strongly bullish (3/4 up, avg +2.8%). Favor bullish or non-directional strategies.
⚠️Overall flow is bearish (net prem -$76.5M), contradicting historical earnings bias. Monitor for shift.

Regime Classification

Vol Regime
High (IV 59%)
Gamma Regime
Trending (GEX $-0.6M — pro-cyclical)
Flow Regime
Bearish (net prem $-76.5M, P/C 1.46)
Spot vs MP
Below max pain by 3.2% (spot $104.55 vs MP $108)
Gamma flip: ~$90.00Below $90, dealers amplify moves downward due to significant put OI concentration.

Earnings Overview

Next earnings: 2026-04-22 (22 days)inferred (IV kink at 4/24, 2 days post-estimated date)

Expected moves:

  • 4/24 (24d): ±$13.60 (13.0%) [$90.95 - $118.15]

IV Setup

Term structure: Massive kink at 4/24 expiration (63.6% IV). Sharp drop to 59.2% for 5/01 and 57.4% for 5/08.

Crush estimate: ~10-15 vol pts post-earnings, back to ~50% range.

Skew: Flow is bearish (P/C 1.46), but top OI strikes show heavy put walls at $90 and $100, and call OI at $125+. Skew appears mixed with defensive positioning.

Historical Context

Beat rate: 100% (4/4 quarters)

Avg move vs expected: No explicit historical EM provided, but price action shows 3/4 quarters closed higher the day after earnings (avg +2.8%).

Directional bias: Bullish. 3/4 quarters gapped up post-earnings. Last 4 quarters: +2.1%, +0.5%, +5.9%, +2.6%.

Key Levels

1$90 (Major Put OI Wall)
2$100 (Major Put OI & near-term MP)
3$108 (Max Pain)
4$115 (Call OI & Unusual Activity)
5EM Bounds: $91 - $118

Flow Highlights

Massive bearish premium flow in June $178, $174, $220 puts (millions in net premium).

Likely institutional hedging or tail-risk protection, not a direct earnings bet given far OTM strikes.

Unusual volume in 4/24 $115 Calls (749 vol vs 299 OI).

Direct earnings upside bet, targeting a move above the expected move's upper bound.

Strategies

Iron Condor (Premium Sale)
Sell $100/$95 Put Spread x Sell $118/$123 Call Spread, 4/24 Expiry.
Credit: $2.00-$2.50
Max loss: $3.00
Max gain: $2.50
BE: Puts: $98.00, Calls: $120.50
Trigger: Enter 5-7 days before earnings (mid-April).
Capitalizes on elevated IV (63.6%) and expected crush. Strikes placed just inside EM bounds ($91-$118) and key OI levels ($100 put wall, $115 call interest). Historical tendency to under-move supports range-bound outcome.
Outperforms: Stock stays between $100 and $118 post-earnings (within historical EM bounds).
Underperforms: Stock gaps below $95 or above $123.
Bull Call Spread (Directional)
Buy $110 Call / Sell $115 Call, 4/24 Expiry.
Max loss: Cost of spread (~$2.00 est.)
Max gain: $3.00
BE: $112.00
Trigger: Enter on any pullback to $102-$104 before earnings.
Leverages strong historical beat rate (100%) and bullish post-earnings bias (avg +2.8%). Targets a move to the $115 area where there is notable call OI and unusual activity, offering a defined-risk play.
Outperforms: Stock rallies post-earnings, surpassing $112.
Underperforms: Stock fails to rally or declines.
Short Straddle (Advanced Gamma)
Sell $105 Straddle, 4/24 Expiry.
Credit: $13.50-$14.50
Max loss: Unlimited beyond breakevens
Max gain: $14.50
BE: $90.50 and $119.50
Trigger: Enter only if confident in pin near $105 and willing to manage delta actively.
Maximum premium capture from 63.6% IV. High-risk, high-reward. Requires active management. Breakevens are wide (~±$14.50) but encompass the expected move.
Outperforms: Stock pins exactly at $105 with massive IV crush.
Underperforms: Stock gaps beyond breakevens.

Risk Assessment

!Gap Risk: 13% expected move is significant. A guidance miss or beat could cause a move exceeding the EM, especially with trending gamma regime.
!IV Crush: Estimated 10-15 vol point drop is the primary profit driver for premium-selling strategies. If IV fails to crush sufficiently, short premium plays will underperform.
!Liquidity: Excellent (750K+ OI, 250+ active strikes). Tight spreads expected.
!Sizing: Size premium sales conservatively (1-2% risk capital) due to high IV and potential for large gaps.

What to Watch

?IV trajectory on the 4/24 expiration into the event.
?Price action relative to the $100 put OI wall and $108 max pain.
?Any change in the bearish flow regime (P/C ratio).

Read the Earnings analysis for NOW 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.