ThetaOwl

NOW Earnings Report

Analysis based on market close April 2, 2026

Earnings Verdict

Earnings in ~20 days (est. 4/22). IV remains sharply elevated for the 4/24 expiration (63.2%), confirming the crush setup. Historical pattern shows 100% EPS beat rate with a bullish post-earnings bias. 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 kink at 4/24 (63.2% vs 49.7% pre) confirms earnings pricing. Stock has gapped up 3 of last 4 quarters.
📅Earnings date inferred as ~4/22 based on IV kink at 4/24 expiry. Confirm via company IR.
📊Delta from prior report: Spot declined to $102 (below MP $108). Expected move tightened slightly to ±12.3%. Gamma regime strengthened (GEX more negative).
⚖️Key conflict: Bullish earnings history vs. bearish options flow. Favor defined-risk strategies until flow aligns.

Regime Classification

Vol Regime
High (IV 59%)
Gamma Regime
Trending (GEX $-9.2M — pro-cyclical)
Flow Regime
Bearish (net prem $-76.4M, P/C 1.29)
Spot vs MP
Below max pain by 5.6% (spot $102.00 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 (20 days)inferred (IV kink at 4/24, 2 days post-estimated date)

Expected moves:

  • 4/24 (22d): ±$12.60 (12.3%) [$89.40 - $114.60]

IV Setup

Term structure: Massive kink at 4/24 expiration (63.2% IV). Sharp drop to 61.3% for 5/01 and 59.4% for 5/08.

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

Skew: Flow remains bearish (P/C 1.29), 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: $90 - $115

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 4/10 $105 Calls (3,072 vol vs 580 OI, 5.3x) and 4/10 $95 Puts (2,201 vol vs 635 OI, 3.5x).

Near-term directional bets, with call activity slightly outweighing put activity in volume.

Strategies

Iron Condor (Premium Sale)
Sell $95/$90 Put Spread x Sell $115/$120 Call Spread, 4/24 Expiry.
Credit: $2.00-$2.50
Max loss: $3.00
Max gain: $2.50
BE: Puts: $93.00, Calls: $117.50
Trigger: Enter 5-7 days before earnings (mid-April).
Capitalizes on elevated IV (63.2%) and expected crush. Strikes calibrated to the 4/24 expected move ($89.40-$114.60) and key OI levels ($90 put wall, $115 call interest). Historical tendency to gap up but stay within a range supports this.
Outperforms: Stock stays between $95 and $115 post-earnings (within historical EM bounds and key OI levels).
Underperforms: Stock gaps below $90 or above $120.
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 $100-$102 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, offering a defined-risk play. Entry near the $100 put OI wall provides a favorable risk/reward.
Outperforms: Stock rallies post-earnings, surpassing $112.
Underperforms: Stock fails to rally or declines.
Strangle Sale (Aggressive Premium)
Sell $90 Put / Sell $120 Call, 4/24 Expiry.
Credit: $8.50-$9.50
Max loss: Unlimited beyond breakevens
Max gain: $9.50
BE: $80.50 and $129.50
Trigger: Enter 3-5 days before earnings if IV > 60%.
Maximum premium capture from 63.2% IV with wider breakevens than an iron condor. Benefits from pinning near the $100-$108 zone (between major put OI and max pain). High-risk, requires willingness to manage a naked position.
Outperforms: Stock stays between $90 and $120, with significant IV crush.
Underperforms: Stock gaps beyond breakevens.

Risk Assessment

!Gap Risk: 12.3% expected move is significant. A guidance miss could trigger a move toward the $90 put wall, especially with trending (pro-cyclical) gamma amplifying moves.
!IV Crush: Estimated 10-15 vol point drop is the primary profit driver for premium-selling strategies. If IV fails to crush sufficiently (e.g., due to market-wide vol spike), short premium plays will underperform.
!Contradictory Signals: Historical earnings bias is bullish, but overall options flow is bearish (net prem -$76.4M). This conflict increases uncertainty.
!Liquidity: Excellent (716K+ OI, 246 active strikes). Tight spreads expected for near-term expirations.

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 shift in the bearish flow regime (P/C ratio) toward neutrality.

Read the Earnings analysis for NOW for 2026-04-02. 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.