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VTS · 10-Q filed August 3, 2026

VTS earnings analysis

What we found in VTS's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Vitesse delivered a strong Q2 revenue and margin recovery: revenue reached $91.004 million, operating margin was 22.9%, and diluted EPS was $0.77. The result was partly supported by a $40.213 million unrealized derivative gain, while underlying production fell 8% to 17,354 Boe/d and realized hedging losses totaled $18.170 million. Liquidity appears adequate with $116.5 million of revolver availability, but $158.5 million of debt, low $0.9 million cash, and continued commodity and volume exposure keep the overall setup balanced.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue grew 11% year over year
Q2 revenue was $91.004 million, up $9.249 million from $81.755 million in Q2 2025 and up $23.593 million from the implied $67.411 million in Q1 2026. The year-over-year increase reflected a 22% increase in realized price per Boe before hedging, partly offset by an 8% volume decline.
Margins improved sequentially
Gross margin, calculated as revenue less lease operating expense, expanded to 80.2% from 76.0% in Q2 2025 and 77.3% in Q1 2026. Operating income was $20.876 million, or 22.9% of revenue, versus $18.667 million, or 22.8%, a year earlier and $5.913 million, or 8.8%, in Q1.
EPS rebounded, aided by derivative mark
Diluted EPS was $0.77, compared with $0.60 in Q2 2025 and a loss of $1.05 in Q1 2026. Q2 net income of $33.1 million included a $40.213 million unrealized commodity-derivative gain.
Oil growth offset gas-revenue contraction
Oil revenue increased $19.896 million to $86.507 million, while natural-gas revenue fell $10.647 million to $4.497 million. Oil represented about 95% of the $91.004 million total revenue base.
Cash flow remained positive after investment
Q2 operating cash flow was $25.4 million and capital development and acquisition investment, net of divestitures, was $20.7 million, implying approximately $4.7 million of free cash flow. For the first six months, operating cash flow was $49.468 million against $39.388 million of investing outflows.
Working capital and revolver support liquidity
Working-capital surplus rose to $3.1 million at June 30 from $0.9 million at December 31, 2025, driven in part by a $21.8 million increase in accrued revenue. Revolver availability was $116.5 million, with $0.9 million of unrestricted cash.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Production volumes continue to decline
Combined production declined 8% year over year to 17,354 Boe/d, including a 16% decline in oil volumes to 1.119 million barrels. Lower volumes reduced Q2 oil and gas revenue by $8.4 million, partially offsetting the price-driven benefit.
Hedging caps realized oil-price upside
Hedges covered 84% of Q2 oil volumes and produced a $19.6 million realized oil-derivative loss; total realized derivative loss was $18.170 million. The $40.213 million unrealized gain that lifted reported earnings is non-cash and can reverse with commodity-price moves.
Leverage and market sensitivity remain material
Total debt was $158.5 million at June 30, 2026, while unrestricted cash was only $0.9 million. A hypothetical 10% increase in the WTI strip would reduce the net derivative position by approximately $29.3 million, and a 1% rate increase would add approximately $0.7 million of six-month interest expense.
No risk-factor update; commodity volatility persists
Item 1A reports no material changes to risk factors from the 2025 Form 10-K. Nevertheless, management expects commodity-price volatility throughout 2026; Q2 WTI averaged $92.38 per barrel, while the June 30 WTI price used in derivative valuation was $69.50 per barrel.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $20 Operating expenses $57 Left as operating profit $23
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.77
Gross margin
80.2%
Operating margin
22.9%
Segment
Oil revenue: $86.507 million, up $19.896 million year over year.
Segment
Natural-gas revenue: $4.497 million, down $10.647 million year over year.
Guidance

What they said about what is next.

The 10-Q does not provide a quantitative production, revenue, EPS, or capital-spending outlook. Management says it expects commodity-price volatility to continue throughout 2026 and believes cash flow, cash on hand, and revolver capacity will fund budgeted capital spending and operating expenses for at least the next 12 months.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 4, 2026
Vitesse Energy reported total revenue of $67.4 million for Q1 2026, surpassing the previous year's $66.2 million, marking a 1.9% increase. However, the company experienced a net loss of $42.3 million, primarily impacted…
10-K · March 2, 2026
Vitesse (VTS) positions itself as a non‑operator-focused upstream owner that returns capital to shareholders while growing production through targeted acquisitions and selective development; the company closed the…
10-Q · November 3, 2025
Q3 2025 revenue rose to $67,443 (in thousands), up from $58,280 in Q3 2024, driven by higher oil sales, and the company closed the Lucero acquisition (shares issued valued at $194,279 (in thousands)). However, operating…
10-K · February 26, 2024
Vitesse describes a non-operated, capital-return-focused strategy: acquiring minority working and royalty interests, prioritizing returns to stockholders while maintaining a conservative balance sheet. As of December…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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We read every filing VTS makes the day it lands, and put it next to what the options market did about it. Members get both, and an alert when a filing arrives.

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