NSC Earnings Predictions — 2026-07-23

Ticker Report or Guide KPI Prediction Answer Confidence
NSC Report Adjusted EPS (Q2'26) IN-LINE pred ~$3.00 vs. cons ~$3.05 MEDIUM
NSC Report Revenue (Q2'26) IN-LINE pred ~$3.18B vs. cons ~$3.19B MEDIUM
NSC Report Adjusted Operating Ratio (Q2'26) IN-LINE pred ~66.9% vs. cons ~66.6% MEDIUM
NSC Guide STB approval / deal close timing UNCHANGED guide ~mid-2027 vs. cons ~mid-2027 (close timing); reaffirm post-7/27 supplemental filing MEDIUM
NSC Guide FY26 adjusted operating-cost envelope UNCHANGED guide ~$8.2-8.4B vs. cons ~$8.3B (FY2026) MEDIUM
NSC Guide Merger-related intermodal revenue leakage / synergies UNKNOWN guide ~$2.75B synergies vs. cons ~$2.75B (post-close run-rate); leakage trajectory the swing item LOW
NSC Return Day-1 residual (stock − beta × S&P 500) -0.5% LOW
NSC Return 5-day cumulative residual -0.5% (STABILIZE) NSC is a merger-arb stock: equity value is locked to 1.0 UNP share + $88.82 cash and STB approval odds, not quarterly EPS. Price action confirms NSC tracks UNP almost 1:1, so the print itself has minimal idiosyncratic pull. Expect softer YoY profitability off a land-sale-aided Q2'25 comp but in-line vs consensus and solid sequential OR progress — not enough to reprice the ~15% deal spread. The only true catalyst is the 7/27 STB supplemental filing and any timeline/conditions color; absent a surprise there, residual return stays near zero and stabilizes as the spread re-anchors to UNP and regulatory probability. LOW