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The 2Q26 earnings preview highlights power demand, data centers, natural gas infrastructure, and domestic manufacturing chains as the core themes for the energy, utilities, and mining sectors.

Institution
Goldman Sachs
Date
2026-07-30
Authors
Neil Mehta, Brian Lee, CFA, John Mackay, Carly Davenport, Nick Cash, Alexa Petrick Breno, Olivia Foster
Company
-
Ticker
-
Industry
Energy, utilities, mining, clean technology, metals and mining
Rating
-
NeutralLow confidenceAmong reported 2Q26 results, several companies showed better-than-expected earnings, raised guidance, and benefited from data center and power demand, natural gas infrastructure, and improving domestic steel demand. However, near-term natural gas price pressure, regulatory risks, geopolitical disruptions, and valuation divergences require continued monitoring.
AuthorsNeil Mehta, Brian Lee, CFA, John Mackay, Carly Davenport, Nick Cash, Alexa Petrick Breno, Olivia Foster
CoverageEurope
Business segmentsClean Technology、Energy Services、E&Ps、Majors & Refiners、Metals & Mining、Midstream、Utilities、MLPs/Pipelines、Solar、Rare Earths
Research firm divisions/subsidiariesGoldman Sachs(Other)

AI summary card

The 2Q26 earnings preview highlights power demand, data centers, natural gas infrastructure, and domestic manufacturing chains as the core themes for the energy, utilities, and mining sectors.

Goldman Sachs reviews the results and investor focus areas for ENPH, PWR, EQT, VLO, NUE, KMI, FE, and others. Overall readings are positive, but near-term natural gas prices, regulation, and the pace of project FIDs remain key uncertainties.

This is not a single-company ratings report; VLO is rated Buy in the report, and the overall view remains constructive on several earnings outperformers and beneficiaries of power demand.
2Q26 earningsEnergy and utilitiesData center power demandNatural gas infrastructureRefining marginsDomestic steel demandSolar and storage
  • PWR’s adjusted EBITDA was approximately 21% above consensus, and it raised the midpoint of its FY26 organic guidance by approximately 13%, supporting the long-term transmission, distribution, and data center construction theme.
  • EQT’s 2Q26 production was 5% above consensus, and it raised its full-year production guidance. Near-term increases in natural gas supply weigh on prices, but approximately 20 Bcf/d of potential demand growth in Appalachia represents a long-term positive.
  • VLO reported 2Q EPS of $12.54, above GS/FactSet consensus of $10.25/$10.13, and returned approximately $2.6bn through buybacks and dividends during the quarter.
  • NUE management was more optimistic on its 2026 volume guidance, approaching +10% for the full year, supported by Section 232 tariffs, energy, public infrastructure, and data center demand.
  • KMI’s backlog of projects under development was $9.6b, and management expects to announce at least $1.4b of projects in 2H26. Natural gas pipelines and Waha spread marketing capabilities remain key areas of read-through for the sector.
  • FE’s data center and West Virginia opportunities could provide incremental upside to rate-base growth, although regulatory risks across multiple PJM states remain a point of disagreement.

Report interpretation

Overview

This edition of Energy, Utilities & Mining Pulse focuses on early insights from the 2Q26 earnings season, highlighting the companies with the most notable reported results, deviations from expectations, implications for peers and subsectors, and the questions investors are most focused on going forward. The report covers clean technology, energy services, E&P, integrated oil and gas and refining, metals and mining, midstream, utilities, solar, rare earths, and other sectors.

Core views

The core view is that early earnings-season signals are broadly constructive. PWR, VLO, NUE, and KMI delivered earnings or guidance above expectations. Although ENPH’s results were broadly in line, its 4Q26 outlook, European storage demand, safe-harbor activity, and SST data center opportunity provide potential upside drivers. EQT’s production and long-term Appalachia demand outlook support the long-term natural gas theme, while near-term supply growth pressures natural gas prices. FE, PCG, and other utilities benefit from data center loads and capital expenditure opportunities, but regulatory and policy outcomes remain prerequisites for valuation re-rating.

Analysis framework

The report combines top-down industry themes with bottom-up company earnings analysis. It first reviews 2Q26 results, guidance changes, and share-price reactions, then maps individual company performance to subsector read-throughs, including refining margins, natural gas supply and demand, transmission and distribution construction, data center power demand, domestic steel demand, and solar and storage demand. The report also incorporates investor calls and conference feedback to identify the catalysts, risks, and valuation disagreements currently attracting the most market attention.

Methodology notes

  • Earnings previewAnalysis of earnings surprises and guidance changes

    Comparing actual company results, consensus expectations, management guidance, and subsequent share-price reactions.

    This method identifies which companies performed best during the 2Q26 earnings season and assesses whether their results can serve as early signals for peers or subsectors.

  • Cross-company read-throughRead-through analysis

    Extrapolating operating signals from an individual company to related peers, supply chains, or thematic assets.

    For example, ENPH’s European storage demand and inverter import restrictions are read through to the residential solar and C&I markets; KMI’s project pipeline is read through to natural gas pipeline operators; and NUE’s volume guidance is read through to domestic steel producers.

  • Investor sentiment trackingCompilation of investor discussions and key questions

    Assessing market focus based on the frequency and direction of investor questions.

    The report summarizes investors’ main questions regarding EXE, TOU, CVE, XOM, CVX, LBRT, FTI, FE, PCG, KGS, solar, and rare earths, including capital expenditure, buybacks, regulation, FIDs, valuation, and demand sustainability.

Asset mapping & comparison

Structured mapping from thesis to named assets (strengths, weaknesses, peers, risks).

  • ENPH
    Clean technology and solar earnings-preview company
    Strengths
    A better-than-expected 4Q26 outlook, strong European battery storage demand, continued progress on U.S. prepaid leasing, and upside potential from the SST data center opportunity and inverter import restrictions.
    Weaknesses
    Revenue uplift from 2026 safe-harbor activity may affect investors’ assessment of the 2027 revenue trajectory.
    Comparison
    Relative to FSLR and NXT, which had not yet reported, ENPH provides an early reference point for residential solar, storage, and new-product demand.
    Risks
    Unsustainable safe-harbor activity, uncertainty in U.S. residential demand, and slower-than-expected SST commercialization.
  • PWR
    Energy services and transmission and distribution construction beneficiary
    Strengths
    Adjusted EBITDA significantly exceeded expectations in 2Q26. Acquisitions strengthened skilled labor and manufacturing capabilities, while the company benefits from grid electrification, 765 kV lines, and data center construction.
    Weaknesses
    High growth expectations require continued project execution and delivery of margin expansion.
    Comparison
    The report views PWR’s strong results as a positive read-through for energy services peers under the power demand theme.
    Risks
    Project execution, labor costs, acquisition integration, and the pace of data center construction.
  • EQT
    Natural gas E&P early earnings outperformer
    Strengths
    Production exceeded expectations, full-year production guidance was raised, compression testing improved well performance, and the company has exposure to long-term demand growth in Appalachia.
    Weaknesses
    Production growth and supply expansion by peers could pressure near-term natural gas prices.
    Comparison
    Provides a two-sided read-through for the natural gas E&P sector: abundant short-term supply pressures prices, while long-term power and data center demand is supportive.
    Risks
    Lower natural gas prices, insufficient FID and commercial agreement execution, and delays in infrastructure and takeaway expansion.
  • VLO
    Key integrated oil and refining company
    Strengths
    2Q EPS significantly exceeded consensus, refining and renewable diesel performed strongly, cash flow supported high shareholder returns, and management’s outlook for crack spreads was constructive.
    Weaknesses
    After strong year-to-date performance, short-term valuation and profit-taking pressures warrant attention.
    Comparison
    The report views VLO as a key beneficiary of a strong refining-margin environment and a positive read-through for refining peers.
    Risks
    Lower refining margins, weak demand, restoration of global capacity, and policy disruptions.
  • NUE
    Metals and mining steel company with strong results and guidance
    Strengths
    Results exceeded expectations, 2026 volume guidance was more optimistic, and the company benefits from Section 232 tariffs, domestic import substitution, energy, public infrastructure, and data center demand.
    Weaknesses
    Automotive demand remains weak.
    Comparison
    Relative to STLD, NUE offers more of a fundamental volume and market-share opportunity, while STLD may have aluminum-related re-rating potential.
    Risks
    Lower steel prices, changes in tariff policy, weak automotive demand, and lower-than-expected capacity utilization.
  • KMI
    Midstream natural gas infrastructure and pipeline theme company
    Strengths
    Quarterly results were solid and above expectations, FY26 guidance was raised, and the company benefits from butane blending, Waha spreads, and natural gas infrastructure demand.
    Weaknesses
    The project backlog declined sequentially, and some pre-FID projects still await final investment decisions.
    Comparison
    Potentially provides a positive read-through for operators with product-blending capabilities and Waha spread marketing expertise, as well as gas pipeline operators.
    Risks
    Delayed FIDs, higher project capital expenditure, and slower-than-expected natural gas demand realization.
  • FE
    Utility driven by data center loads and West Virginia opportunities
    Strengths
    If approved, the Maidsville Energy Center could add 100 bps to rate-base growth. Data center customer interest is strong, and the stock trades at a discount to peers.
    Weaknesses
    Multi-state regulatory risks and West Virginia data center development remain at an early stage.
    Comparison
    AEP also has West Virginia exposure and could benefit from large-load opportunities and transmission and generation capital spending.
    Risks
    Regulatory outcomes in NJ, MD, PA, OH, and other PJM states; affordability concerns; and weaker-than-expected CPCN approval.

Key data

  • PWR adjusted EBITDA beatapproximately 21%Relative to market consensus; the company also raised the midpoint of its FY26 organic guidance by approximately 13%.
  • PWR long-term EPS CAGR estimateapproximately 19% through 2030Goldman Sachs estimate, driven by vertically integrated projects, 765 kV lines, and data center construction.
  • EQT 2Q26 production beat5%Relative to consensus estimates; the company also raised full-year production guidance and lowered maintenance capital expenditure guidance.
  • Potential Appalachia demand growthapproximately 20 Bcf/dDriven by power, data centers, and export expansion in EQT’s outlook, but still requiring FIDs and definitive agreements for validation.
  • VLO 2Q EPS$12.54Above GS/FactSet consensus of $10.25/$10.13, primarily driven by stronger-than-expected Gulf Coast refining and renewable diesel.
  • VLO quarterly shareholder returnsapproximately $2.6bnReturned through buybacks and dividends.
  • NUE 2026 volume guidanceclose to +10%Supported by domestic steel demand, Section 232 tariffs, energy, public infrastructure, and data center investment cycles.
  • KMI project backlog$9.6bDown from $10.1b previously; management expects to announce at least $1.4b of projects in 2H26.
  • Potential FE rate-base growth increment100 bpsIf the Maidsville Energy Center’s CPCN is approved, it could increase the company’s rate-base growth outlook.
  • Paducah data center project$100b, 2 GW of gas-fired generation, up to 2.6 GW of storageBased on approximately 200 mmcf/d per GW, 2 GW of gas-fired generation could imply approximately 400 mmcf/d of incremental natural gas demand.

Impact & implications

For investment implications, the report reinforces three themes. First, data centers and power demand are spreading into transmission and distribution, utilities, natural gas pipelines, gas-fired generation, solar and storage, and engineering services. Second, traditional energy segments—including refining, Canadian oil sands, natural gas marketing, and pipeline projects—can still be supported by strong cash flow and capital returns. Third, reshoring, tariffs, and infrastructure capital spending provide a positive read-through for U.S. steel demand. At the same time, near-term natural gas price pressure, delayed project FIDs, regulatory approvals, and policy uncertainty may affect the pace at which these themes are realized.

Risks

  • Near-term natural gas supply growth could pressure prices.
  • Data center, power-load, and gas-fired generation projects still require validation through FIDs, commercial agreements, and regulatory approvals.
  • Utilities face uncertainty from multi-state regulation, affordability concerns, and policy reform.
  • Refining margins may be affected by changes in inventories, demand, capacity restoration, and geopolitical events.
  • Solar safe-harbor activity may create a timing mismatch between 2026 and 2027 revenue.
  • The rare earths sector faces geopolitical uncertainty and uncertainty related to Chinese export restrictions.
  • Several stocks have performed strongly year to date, and short-term valuation and crowded positioning could create volatility.

What to watch

  • Updates from ENPH, FSLR, and NXT on U.S. and European demand, storage, SST, Section 232 investigation outcomes, and orders/ASPs.
  • Further commentary from EQT and other E&P companies on natural gas production, Appalachia demand, FIDs, and commercial marketing agreements.
  • Progress on KMI’s Western Gateway, TGP 219 South, NGPL Permian Link, and other pre-FID projects.
  • FE’s Maidsville Energy Center CPCN approval, the final order on West Virginia investment adjustment mechanisms, and the potential structure of a second gas-fired power plant.
  • Progress on PCG California wildfire reform legislation and its impact on the $73bn five-year capital plan.
  • Which operator secures pipeline transportation commitments related to the Paducah data center project and the pace of project announcements.
  • Updates from XOM and CVX on upstream, downstream, chemicals, LNG recovery, capital returns, and geopolitical risks.
  • Comments from NUE, STLD, and other steel companies on second-half volumes, pricing, automotive demand, and the ramp-up of aluminum operations.
Zhejiang ICP No. 2022035445-5
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