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CRC · CRUDE PETROLEUM & NATURAL GAS · 8-K · Item 2.02 · Aug 10, 2026

Adjusted earnings missed plan; full-year EBITDAX outlook fell sharply.

California Resources Corp (CRC) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

The quarter came in below CRC’s prior operating plan. Production of 149 MBoe/d landed within the prior 2Q26 expectation of 148–150 MBoe/d, but adjusted EBITDAX was $338 million versus prior guidance of $370–$410 million, and capital investment was $149 million versus the prior $120–$140 million range. The shortfall was not purely operational: Brent averaged $96.87 per barrel versus the $105 assumption behind the earlier plan, while temporary takeaway constraints, weaker differentials and higher operating and transportation costs reduced quarterly adjusted EBITDAX by about $25 million. (Price Statistics; Management Commentary)

MetricQ2 2026 actualComparisonSource
Net production149 MBoe/dPrior guidance: 148–150 MBoe/d(Production Statistics)
Adjusted EBITDAX$338 millionPrior guidance: $370–$410 million(Adjusted EBITDAX reconciliation)
Adjusted EPS$0.99Q1: $0.88; Q2 2025: $1.10(Statements of Operations)
Capital investment$149 millionPrior guidance: $120–$140 million(Capital Investments)
Free cash flow$114 millionQ1: $(32) million; Q2 2025: $109 million(Free Cash Flow)
Net cash from operations before working-capital changes$300 millionQ1: $247 million; Q2 2025: $221 million(Free Cash Flow Before Net Changes)

The headline $514 million profit substantially overstates the recurring result. GAAP net income was lifted by a $370 million non-cash gain on Brent-linked derivatives and a $20 million gain on natural-gas derivatives; adjusted net income was only $88 million, or $0.99 per diluted share. (Adjusted Net Income reconciliation) Core oil-and-gas adjusted EBITDAX improved to $608 million from $439 million in Q1, but that strength was partly offset by gas prices falling to $1.84 per Mcf from $3.56 and oil production declining to 120 MBbl/d from 124 MBbl/d. (Segment Adjusted EBITDAX; Price Statistics; Production Statistics)

The largest negative is the full-year outlook reset. CRC cut 2026 adjusted EBITDAX guidance to $1.2–$1.3 billion from the previously communicated $1.4–$1.5 billion range, while leaving total capital guidance at $520–$560 million and production at 150–155 MBoe/d. The company attributes the change partly to a lower commodity-price deck—2026 Brent is now assumed at $84.51 versus $90.58 previously—but the unchanged spending and materially lower earnings range still imply weaker expected cash generation. (2026 Guidance)

Operational efficiency is a genuine offset, not enough to reverse the read. CRC reduced its drilling, completions and workover capital outlook by $10 million to $370–$390 million and said flat California production can be maintained with fewer rigs. (Management Commentary) The inventory buildup from takeaway constraints was mostly sold in July, which should improve near-term cash conversion, and free cash flow recovered to $114 million after $(32) million in Q1. (Management Commentary; Free Cash Flow) Debt refinancing also extended maturities and reduced annual interest expense, but liquidity fell to $1.322 billion from $1.401 billion at year-end after the note redemption. (Liquidity; Debt Refinancing Commentary)

Net: a clear miss against the standing plan, with lower earnings power now embedded in guidance. Production execution and the dividend were broadly steady, while the midstream acquisition, data-center project and first CCS injection add strategic optionality but do not yet contribute meaningful reported earnings. (Management Commentary; Dividend Disclosure) The quarter’s recurring earnings were weaker than planned, and the full-year EBITDAX reduction outweighs the operational and balance-sheet improvements.

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