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    CNX
    Earnings call· Jun 2026(Q2 FY26)

    CNX Resources Q2 FY26 earnings call CNX

    Jul 30, 2026 Source

    Executive summary

    CNX Resources Q2 FY26 — 45Z Credit Monetization Uplift and Strategic Capital Allocation

    CNX Resources held a Q&A-only call to discuss Q2 FY26 results, highlighting a significant uplift in 45Z credit monetization and environmental attribute value, targeting a $90 million annual run rate. The company reiterated its long-standing capital allocation philosophy focused on long-term value per share, including a countercyclical buyback strategy. Production scheduling for the back half of the year will see a large Marcellus pad come online in Q3, followed by a Utica pad in Q4, with Utica wells performing strongly.

    Highlights

    4
    • Confirmed methane stream for first 4 months of '25 qualified for 45Z credit, stepping up cash flows for current year.

    • Treasury's refined carbon intensity calculations raised annual 45Z monetization value to approximately $40 million per year.

    • Targeting approximately $90 million annual run rate from 45Z sales and environmental attributes.

    • Utica wells performing as guided and considered top tier in the basin.

    Concerns

    1
    • Weaker near-term macro environment for gas in 2026 and 2027.

    Guidance & targets

    5
    CategoryTargetConfidence
    Annual 45Z monetization
    $40 million
    high materiality
    High
    Total annual monetization (45Z + environmental attributes)
    $90 million
    high materiality
    High
    Full-year 2026 CapEx
    Midpoint of range
    medium materiality
    High
    Q3 TILs
    12 to 13 wells
    medium materiality
    High
    Q4 TILs
    Utica pad
    medium materiality
    High

    Operational metrics

    7
    45Z credit monetization cash flow step-up
    Confirmed
    First 4 months of '25

    Confirmation that methane stream captured for the first 4 months of '25 qualified for credit, leading to a step-up in cash flows for the current year.

    45Z credit monetization cash flow impact
    $30 million
    Q3 FY26

    Cash flow impact from the sale of 45Z credits, expected to hit in Q3.

    Pennsylvania AEC market stability
    Stable to flat
    Go-forward

    Outlook for the Pennsylvania Alternative Energy Credit market, based on trade-off ICE.

    CapEx timing
    Slightly highervs Q2 FY26
    Q3 FY26

    CapEx expected to be slightly higher in Q3 due to timing of field activity, then level out in Q4.

    Utica well cost
    $1,700
    Current

    Current well cost per foot for Utica wells, with ongoing efforts to improve drilling efficiency.

    Utica drilling records
    Last couple of quarters

    Company has set 24-hour drilling records in the Utica, indicating improved efficiency.

    Lateral length optimization
    Ongoing

    Lateral length is optimized based on acreage position to improve well economics.

    Industry KPIs

    4
    MetricValueDetails
    D c efficiency rig activity24-hour drilling records
    Basin level production volume12-13 TILswells
    Cost of supply unit cash cost$1,700USD per foot
    FCF shareholder distributionsCountercyclical buyback

    Risks & headwinds

    1
    Weaker near-term macro environment for gas2026-2027

    Soft outlook

    Mitigation: Countercyclical capital allocation strategy, focus on long-term value per share, bullish long-term outlook for Appalachian gas.

    What to watch in Q3 FY26

    5

    45Z credit monetization cash flow impact

    Q3 FY26
    CurrentExpected
    TargetConfirmation of $30M cash flow in Q3

    Why it matters

    This represents a significant cash flow step-up for the current year, impacting financial performance.

    Yes. As a reminder, you'll see it come through in the cash flow in Q3. That's why we disclosed it sort of early July activity.

    Q&A highlights

    7

    How should we think about the timing of the Treasury's final ruling for 45Z credits and the $40 million revenue number for 2027?

    Treasury guidance is expected in the second half of the year. The refined carbon intensity calculations increased the annual 45Z monetization to $40 million for 2027, contributing to a $90 million annual run rate when combined with environmental attributes.

    So when you combine our 45Z sales going forward, which will be monetized in '27, plus our environmental attributes, we're targeting approximately a $90 million a year run rate between the two.

    asked by Gabe Daoud · answered by Everett Good

    2 min read5 chapters

    Detailed Narrative

    01

    45Z Credit Monetization and Environmental Attributes

    CNX provided an update on its 45Z credit monetization, confirming that methane captured for the first four months of 2025 qualified for credit, leading to a step-up in current year cash flows. Treasury's refined carbon intensity calculations increased the annual monetization value to approximately $40 million for 2027. Combined with environmental attributes, the company is targeting an annual run rate of $90 million, with the cash flow impact from the $30 million credit sale expected in Q3.

    02

    Capital Allocation Strategy

    The company reaffirmed its consistent capital allocation philosophy, now in its 6.5th year, which prioritizes creating long-term value per share. Management emphasized flexibility and a willingness to capitalize on attractive opportunities, particularly on the equity side, given a strong belief in the long-term outlook for Appalachian gas. This includes a countercyclical buyback approach, with a philosophical openness to outspending if it aligns with risk management and value creation.

    03

    Production and Capital Expenditure Timing

    CNX clarified that its full-year 2026 CapEx guidance remains at the midpoint, despite anticipated quarterly fluctuations. Q3 is expected to see slightly higher CapEx due to the timing of📎 field activity, specifically a large Marcellus pad coming online. This will be followed by a Utica pad in Q4, which will contribute to a production surge towards the end of the year, naturally peaking in Q4.

    04

    Utica Well Performance and Drilling Efficiency

    The company expressed satisfaction with the performance of its Utica wells, noting they are performing as guided and are considered 'top tier' in the basin. CNX continues to achieve 24-hour drilling records in the Utica, with well costs remaining around $1,700 per foot. Management indicated ongoing efforts to improve drilling efficiency and may provide further updates on well costs once a more comprehensive data set is available.

    05

    Pennsylvania AEC Market Outlook

    Regarding the Pennsylvania AEC (Alternative Energy Credit) market, management expects relative stability, marking it to market based on current trade-off ICE. While some volatility is acknowledged, the current outlook assumes a stable to flat run rate for this component of their environmental attributes, contributing to the overall $90 million annual monetization target.

    AI-generated summary of the company’s earnings call. Not investment advice.