market-commentary

Betting on an EPS Beat Isn't Enough. It's the Whisper That Really Matters.

Let's discuss the hidden power of whisper numbers — and five small-caps I’m buying on pullbacks.

James "Rev Shark" DePorre·Jan 27, 2026, 11:50 AM EST

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Reverse rotation continues for the third day on Tuesday. The Russell 2000  (IWM)  is lagging with a loss of 0.3%, while the Nasdaq 100  (QQQ)  is leading with a gain of 0.9%. Investors are rotating back into big-cap technology names such as Apple  (AAPL)  and Microsoft  (MSFT) , which are due to report soon.

Betting on the Beat

Betting on an EPS beat has pretty good odds. Over the past 10 years, approximately 76% of S&P 500 stocks beat EPS estimates, and that has inched up to about 78% in the last five years. So far for 2025 fourth-quarter reports, the run rate is at about 75%.

While betting on an EPS beat carries good odds, that doesn’t mean the stock is going to trade higher. Many companies low-ball guidance, and that produces a "whisper" number, which is the real level of expectations. Research suggests that only about 45% to 50% beat the whisper number.

Why Whispers Matter

Whisper numbers are actually more accurate overall. One study shows that they missed actual numbers by about 21% versus a 44% miss for published consensus estimates.

What matters most is how the stock reacts. This is how things usually stack up:

ScenarioAverage Stock Reaction (Day 1)

Beat Consensus + Beat Whisper

+2.0% or more

Beat Consensus + Miss Whisper 

+0.1% (flat to slightly up)

Miss Consensus

Significant Selloff

The Small-Cap Risk

This data is focused on S&P 500 stocks. Beating on earnings for smaller stocks is much more dangerous. 

Many small stocks have little coverage and typically they have uneven financial results compared to mega-cap names. In many cases, I find it beneficial to trade small-caps after the report rather than in front of it.

Current Game Plan

I have my eye on a few pullbacks in my favorite names, but I am not doing a whole lot. At the top of my watch list right now are Lightpath Tech  (LPTH) , ClearPoint Neuro (CLPT) , NeoVolta  (NEOV) , Roku  (ROKU) , and Emergent BioSolutions  (EBS) .

Many of the smaller stocks are being hit due to the reverse rotation, but that scares folks and they end up dumping into the weakness. I believe it is just routine volatility and that small-caps will set up again for another run.

At the time of publication, Rev Shark was long LPTH, CLPT, NEOV, ROKU and EBS.