Company Overview - Atmos Energy (ATO) is expected to report quarterly earnings of $1.17 per share, reflecting a year-over-year increase of +8.3% [3] - Revenues are anticipated to reach $940.91 million, which is a significant increase of 34.1% compared to the same quarter last year [3] Earnings Expectations - The consensus EPS estimate has been revised down by 3.35% over the last 30 days, indicating a reassessment by analysts [4] - The Most Accurate Estimate for Atmos is the same as the Zacks Consensus Estimate, resulting in an Earnings ESP of 0%, suggesting no recent differing analyst views [12] Historical Performance - In the last reported quarter, Atmos had an expected EPS of $2.92 but delivered $3.03, achieving a surprise of +3.77% [13] - Over the past four quarters, Atmos has consistently beaten consensus EPS estimates [14] Market Sentiment - The stock's movement may be influenced by how actual results compare to expectations, with potential for a price increase if results exceed estimates [2] - Despite the positive historical performance, Atmos does not appear to be a compelling earnings-beat candidate based on current estimates and market conditions [17] Industry Context - Another player in the gas distribution sector, Southwest Gas (SWX), is expected to report earnings of $0.42 per share, indicating a year-over-year change of +35.5% [18] - Southwest Gas has an Earnings ESP of +8%, suggesting a higher likelihood of beating consensus estimates, contrasting with Atmos's situation [19][20]

Core Viewpoint - Atmos Energy (ATO) is anticipated to report a year-over-year increase in earnings driven by higher revenues, with the actual results being a significant factor influencing its near-term stock price [1][2]. Earnings Expectations - The earnings report is scheduled for May 7, 2025, with expectations of quarterly earnings at $2.89 per share, reflecting a +1.4% change year-over-year, and revenues projected at $1.88 billion, up 14.4% from the previous year [3][2]. - The consensus EPS estimate has been revised 0.14% lower in the last 30 days, indicating a reassessment by analysts [4]. Earnings Surprise Prediction - The Zacks Earnings ESP model suggests that a positive Earnings ESP reading indicates a likely earnings beat, particularly when combined with a Zacks Rank of 1 (Strong Buy), 2 (Buy), or 3 (Hold) [8][10]. - Atmos has a positive Earnings ESP of +1.33% and a Zacks Rank of 2, suggesting a strong likelihood of beating the consensus EPS estimate [11]. Historical Performance - In the last reported quarter, Atmos exceeded the expected earnings of $2.20 per share by delivering $2.23, resulting in a surprise of +1.36% [12]. - Over the past four quarters, Atmos has consistently beaten consensus EPS estimates [13]. Industry Comparison - New Jersey Resources (NJR), another player in the Zacks Utility - Gas Distribution industry, is expected to report earnings of $1.65 per share, indicating a year-over-year change of +17.9%, with revenues projected at $731.72 million, up 11.2% [17]. - NJR's consensus EPS estimate has been revised 750% lower in the last 30 days, but a higher Most Accurate Estimate has resulted in an Earnings ESP of 1.21%, suggesting a likely earnings beat [18].