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Earnings Beat

When a company reports EPS or revenue above the analyst consensus estimate. Often triggers a stock price increase.

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An earnings beat occurs when a company's reported EPS, revenue, or both exceed the consensus estimate compiled from Wall Street analysts before the report. The size of the beat — a $0.02 beat versus a $0.30 beat — and what guidance says next determines the magnitude of the reaction.

Not all beats are created equal. If a stock has already rallied 30% into earnings pricing in a big beat, even a solid beat can cause a "sell the news" selloff. Context matters: the implied move in the options market reveals how much volatility traders have priced in.

Structural beats driven by genuine operating leverage are different from beats engineered via share buybacks (which inflate EPS mechanically without operational improvement).

#earnings#event#price-reaction

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