Financial Trends -- 6/10

Commodity-price-driven E&P. Revenue +94% YoY in Q1'26 on higher gas prices ($5.08/Mcfe, +35% YoY) and Equitrans integration. FCF positive and growing. Capital discipline improving -- deleveraging from acquisition. But revenue/margins swing with Henry Hub, not secular growth. Share count diluted ~35% from Equitrans acquisition. Weight: 25%
Q1'26 Revenue
+94% YoY | Gas price driven
Realized Price
+35% YoY | Commodity-driven
Sales Volumes
+8.2% YoY | Growing
Share Count
Diluted ~35%
Equitrans acquisition | Now deleveraging
Quarterly Revenue (USD M)
Quarter Revenue YoY Growth
Q1 2024 $1,412M --
Q2 2024 $953M --
Q3 2024 $1,284M --
Q4 2024 $1,625M --
Q1 2025 $1,740M +23.2%
Q2 2025 $2,558M +168.5%
Q3 2025 $1,959M +52.6%
Q4 2025 $2,388M +47.0%
Q1 2026 $3,379M +94.2%
Revenue growth is lumpy because it is commodity-price-driven. Equitrans integration adds volumes and basis improvement. Q1'26 jump reflects $5.08/Mcfe realized price (+35% YoY) combined with 8.2% volume growth. Total operating revenue includes derivative gains/losses and pipeline/marketing services, which can swing quarter to quarter.
Revenue leverage to gas prices is extreme: Q1'26 revenue nearly doubled YoY on a 35% price move. High operating leverage means small commodity moves create large earnings swings. This is not secular growth -- it is commodity-price beta.

Production Volumes and Realized Pricing
Metric Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026
Sales Volumes (Bcfe) 571 568 634 609 618
Avg Realized Price ($/Mcfe) $3.93 $2.99 $2.64 $3.44 $5.08
Q1'26 volumes +8.2% YoY on Equitrans integration. Realized price of $5.08/Mcfe is +35% YoY and +48% QoQ, driving the revenue surge. Price ranged from $2.64 to $5.08/Mcfe over the past five quarters -- a 92% swing top to bottom.

Free Cash Flow (USD M, Quarterly)
Metric Q1 2025 Q2 2025 Q3 2025 Q4 2025
Operating Cash Flow 1,741M 1,242M 1,018M 1,125M
FCF Attr. to EQT 1,036M 240M 484M 744M
Full year 2025 FCF: $2,503M (up 343% YoY from ~$567M in 2024). FCF positive and growing. Capital discipline improving as the company deleverages from the Equitrans acquisition.
FCF inflection is the headline story. 2024 FCF was depressed (~$567M) due to Equitrans deal costs and low gas prices. 2025 delivered a step-change to $2.5B. With Q1'26 revenue nearly doubling YoY, FCF trajectory remains positive -- but entirely contingent on gas prices staying elevated.

Production Expense (USD M, Quarterly)
Metric Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025
Production Expense 94M 104M 88M 92M 98M 110M
LOE running ~$0.16/Mcfe -- roughly 50% below Appalachian peer average per management commentary. Equitrans synergies ($250M+ annually) are pulling unit costs down.

Key Financial Observations
Revenue surging on price + volume: Q1'26 revenue of $3.4B is +94% YoY, driven by realized prices of $5.08/Mcfe (+35%) and volumes of 618 Bcfe (+8.2%). Equitrans integration adds both volume and basis improvement.
Balance sheet deleveraging: Capital discipline improving post-Equitrans acquisition. FCF positive and growing, enabling debt reduction. Cost structure remains best-in-class in Appalachia with LOE ~$0.16/Mcfe.
Share count diluted ~35% from Equitrans: The acquisition meaningfully diluted per-share economics. Combined with extreme commodity-price sensitivity -- revenue/margins swing with Henry Hub, not secular growth -- this caps the financial score.
Commodity sensitivity remains extreme: Revenue nearly doubled YoY on a 35% price move. Q2/Q3 2025 showed vulnerability when gas prices dipped below $3. This is not a business that can grow revenue independent of commodity prices.

Acceleration / Deceleration Analysis
Signal Detail Direction
Q1'26 Revenue $3,379M, +94% YoY -- gas price driven ($5.08/Mcfe, +35% YoY) plus volume growth (+8.2%) Accelerating
FCF Generation FY2025 FCF $2,503M (+343% YoY); positive and growing on higher prices and cost discipline Positive
Production Growth 618 Bcfe in Q1'26 (+8.2% YoY); Equitrans integration adding volumes Steady
Gas Price Sensitivity Revenue nearly doubled on 35% price move; margins swing entirely with Henry Hub High Risk
Share Dilution ~35% dilution from Equitrans acquisition; per-share economics permanently impacted Negative
Capital Discipline Deleveraging from acquisition debt; FCF being directed to balance sheet repair Improving

Score: 6/10
Financial Trends Score: 6 / 10. Revenue +94% YoY and FCF positive and growing, but this is commodity-price beta, not secular growth. Share count diluted ~35% from Equitrans acquisition. Revenue/margins swing with Henry Hub. Capital discipline is improving and the company is deleveraging, but the financial profile cannot be separated from the gas price outlook. Score reflects strong execution within a structurally commodity-dependent business.

Source: Daloopa. FYE December 31. Data sourced from Daloopa.