UNP Earnings Predictions — 2026-07-23

Ticker Report or Guide KPI Prediction Answer Confidence
UNP Report Adjusted EPS (Q2'26) BEAT pred ~$3.20 vs. cons $3.14 MEDIUM
UNP Report Revenue (Q2'26) IN-LINE pred ~$6.62B vs. cons $6.60B MEDIUM
UNP Report Adjusted Operating Ratio (Q2'26) MISS pred ~59.8% vs. cons 59.3% (higher OR = worse, fuel headwind) MEDIUM
UNP Guide FY2026 reported EPS growth (reaffirm) UNCHANGED guide ~mid-single-digit (~+5%) vs. cons +7.6% (FY2026) MEDIUM
UNP Guide FY2026 Operating Ratio improvement UNKNOWN guide ~full-year OR improvement vs. cons ~60 bps improvement (FY2026); fuel spike clouds reaffirmation LOW
UNP Guide NS merger / STB timing (approval) UNKNOWN guide ~Q2 2027 approval vs. cons ~Q2 2027 (2027); July 27 supplemental filing is next checkpoint MEDIUM
UNP Guide FY2026 capex UNCHANGED guide ~$3.3B vs. cons ~$3.3B (FY2026) HIGH
UNP Return Day-1 residual (stock − beta × S&P 500) -1.5% LOW
UNP Return 5-day cumulative residual -2.5% (FADE) Stock rallied ~26% YTD to ~$292 (peaked $301 on 7/17, already fading) and trades on rich multiples driven by the NS merger, not the P&L. A modest EPS beat is largely priced; the fuel-driven OR pressure and buyback pause cap upside, while reaffirmed (conservative, reported-basis) guidance offers no new lift. Absent a fresh positive STB catalyst before the ~July 27 supplemental filing, sell-the-news dynamics and downward out-period OR revisions math should extend the day-1 dip through the week. LOW