EQT Corporation
EQT
#686
Rank
$36.63 B
Marketcap
$58.70
Share price
2.66%
Change (1 day)
9.80%
Change (1 year)

EQT Corporation - 10-Q quarterly report FY


Text size:
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
-------------

FORM 10-Q

(Mark One)

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED MARCH 31, 1996

or

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE TRANSITION PERIOD FROM _______ TO _______

COMMISSION FILE NUMBER 1-3551


EQUITABLE RESOURCES, INC.
(Exact name of registrant as specified in its charter)


PENNSYLVANIA 25-0464690
(State of incorporation or organization) (IRS Employer Identification No.)


420 BOULEVARD OF THE ALLIES, PITTSBURGH, PENNSYLVANIA 15219
(Address of principal executive offices, including zip code)

Registrant's telephone number, including area code: (412) 261-3000
------------

NONE
(Former name, former address and former fiscal year, if
changed since last report)
------------

Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days. Yes X No

Indicate the number of shares outstanding of each of issuer's classes of common
stock, as of the close of the period covered by this report.

Outstanding at
Class March 31, 1996

Common stock, no par value 35,101,171 shares
EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

Index


Page No.

PART I. FINANCIAL STATEMENTS:

Statements of Consolidated Income for the Three
Months Ended March 31, 1996 and 1995,
and the Twelve Months Ended March 31,
1996 and 1995 1

Statements of Consolidated Cash Flows
for the Three Months Ended March 31, 1996
and 1995, and the Twelve Months Ended
March 31, 1996 and 1995 2

Consolidated Balance Sheets, March 31, 1996
and 1995 and December 31, 1995 3 - 4

Long-Term Debt, March 31, 1996 and 1995 5

Notes to Consolidated Financial Statements 6

Gas Produced, Purchased and Sold 7 - 10

Information by Business Segment 11

Management's Discussion and Analysis of
Financial Condition and Results of Operations 12 - 18

PART II. OTHER INFORMATION 19

SIGNATURE 20
<TABLE>
<CAPTION>

EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

Statements of Consolidated Income
(Thousands Except Per Share Amounts)


Three Months Ended Twelve Months Ended
March 31, March 31,

1996 1995 1996 1995

<S> <C> <C> <C> <C>

Operating Revenues................. $ 640,278 $ 404,691 $ 1,661,577 $ 1,362,433
Cost of Energy Purchased........... 475,471 258,557 1,128,272 903,816
----------- ----------- ----------- -----------

Net operating revenues.......... 164,807 146,134 533,305 458,617
----------- ----------- ----------- -----------

Operating Expenses:
Operation....................... 52,661 48,314 202,848 190,225
Maintenance..................... 5,908 6,978 25,565 31,587
Depreciation and depletion...... 21,582 28,625 97,582 99,078
Impairment of assets............ - - 121,081 -
Taxes other than income......... 15,253 13,905 43,186 40,146
----------- ----------- ----------- -----------

Total operating expenses...... 95,404 97,822 490,262 361,036
----------- ----------- ----------- -----------

Operating Income................... 69,403 48,312 43,043 97,581

Other Income........................ 2,169 (611) 3,167 2,220
Interest Charges................... 10,474 12,866 47,706 46,773
----------- ----------- ----------- -----------

Income (Loss) Before Income Taxes.. 61,098 34,835 (1,496) 53,028

Income Taxes (Benefits)............ 22,372 7,081 (14,015) 904
----------- ----------- ----------- -----------

Net Income......................... $ 38,726 $ 27,754 $ 12,519 $ 52,124
=========== =========== =========== ===========


Average Common
Shares Outstanding.............. 35,035 34,635 34,892 34,554
=========== =========== =========== ===========

Earnings Per Share of
Common Stock.................... $ 1.11 $ .80 $ .36 $ 1.51
=========== =========== =========== ===========

Dividends Per Share of
Common Stock.................... $ .59 $ .59 $ 1.18 $ 1.17
=========== =========== =========== ===========
</TABLE>
<TABLE>
<CAPTION>

EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

Statements of Consolidated Cash Flows
(Thousands)


Three Months Ended Twelve Months Ended
March 31, March 31,

1996 1995 1996 1995

<S> <C> <C> <C> <C>

Cash Flows from Operating Activities:
Net income............................... $ 38,726 $ 27,754 $ 12,519 $ 52,124
----------- ------------- ----------- ----------

Adjustments to reconcile net income
to net cash provided by operating
activities:
Impairment of assets.................. - - 121,081 -
Depreciation and depletion............ 21,582 28,625 97,582 99,078
Deferred income taxes (benefits)...... 12,824 (9,616) (51,908) (15,499)
Other - net........................... 2,754 2,543 (556) 1,029
Changes in other assets and liabilities:
Accounts receivable and unbilled revenues (89,321) (20,161) (143,435) 43,375
Gas stored underground.............. 9,758 11,412 3,525 (2,278)
Material and supplies............... 2,068 2,774 (552) 2,397
Deferred purchased gas cost......... (8,583) 25,695 (19,548) 10,022
Prepaid expenses and other.......... (341) (2,657) (6,438) (8,026)
Regulatory assets................... 365 21 2,154 (88)
Accounts payable.................... 68,853 (10,397) 138,041 (52,030)
Accrued taxes....................... 8,347 (3,684) 10,550 (16,657)
Refunds due customers............... 672 2,792 (8,372) 8,932
Customer credit balances............ (8,716) (9,198) (186) 1,211
Deferred revenue.................... (5,426) - 124,448 -
Other - net......................... 14,234 15,542 7,247 18,496
----------- ------------- ----------- ----------

Total adjustments................... 29,070 33,691 273,633 89,962
----------- ------------- ----------- ----------
Net cash provided by operating
activities...................... 67,796 61,445 286,152 142,086
----------- ------------- ----------- ----------

Cash Flows from Investing Activities:
Capital expenditures..................... (18,831) (30,724) (106,219) (152,362)
Proceeds from sale of property........... 425 647 24,388 1,611
----------- ------------- ----------- ----------
Net cash used in investing
activities (18,406) (30,077) (81,831) (150,751)
----------- ------------- ----------- ----------


Cash Flows from Financing Activities:
Issuance of common stock................. 543 658 2,641 1,970
Purchase of treasury stock............... - (69) (171) (464)
Dividends paid........................... (20,702) (10,224) (51,575) (40,083)
Proceeds from issuance of long-term debt. - - 17,836 (102)
Repayments and retirements of long-term debt - - (24,500) -
Increase (decrease) in short-term loans.. (3,654) (28,441) (109,513) 55,659
----------- ------------- ------------ ----------
Net cash provided (used) by
financing activities............ (23,813) (38,076) (165,282) 16,980
----------- ------------- ----------- ----------

Increase (decrease) in cash and
cash equivalents 25,577 (6,708) 39,039 8,315

Cash and cash equivalents at
beginning of period 30,169 23,415 16,707 8,392
----------- ------------- ----------- ----------

Cash and cash equivalents at end of period.. $ 55,746 $ 16,707 $ 55,746 $ 16,707
=========== ============= =========== ==========

Cash paid during the period for:
Interest (net of amount capitalized)..... $ 11,688 $ 13,418 $ 44,629 $ 41,737
=========== ============= =========== ==========

Income taxes............................. $ 606 $ (465) $ 42,343 $ 14,914
=========== ============= =========== ==========
</TABLE>
<TABLE>
<CAPTION>

EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

Consolidated Balance Sheets
(Thousands)


March 31, December 31,
1996 1995 1995

ASSETS
<S> <C> <C> <C>

Current Assets:
Cash and cash equivalents............................... $ 55,746 $ 16,707 $ 30,169
Accounts receivable (less accumulated
provision for doubtful accounts:
March 31, 1996 $13,075; 1995 $13,224;
December 31, 1995, $10,539)........................... 336,771 199,845 240,846
Unbilled revenues ...................................... 22,612 15,954 31,752
Gas stored underground - current inventory ............. 164 3,689 9,922
Material and supplies .................................. 10,509 10,102 12,577
Deferred purchased gas cost ............................ 18,743 (805) 10,160
Prepaid expenses and other ............................. 42,664 36,226 42,323
------------- ------------ -------------

Total current assets............................... 487,209 281,718 377,749
------------- ------------ -------------

Property, Plant and Equipment:
Exploration and production (successful efforts method).. 875,867 998,625 869,329
Energy marketing........................................ 301,258 312,919 295,061
Natural gas distribution................................ 570,669 561,455 568,272
Natural gas transmission................................ 386,666 389,177 388,986
------------- ------------ -------------

Total property, plant and equipment................ 2,134,460 2,262,176 2,121,648

Less accumulated depreciation and depletion .......... 682,507 666,217 664,065
------------- ------------ -------------

Net property, plant and equipment.................. 1,451,953 1,595,959 1,457,583
------------- ------------ -------------

Other Assets:
Regulatory assets ...................................... 84,876 88,366 85,241
Other................................................... 49,567 26,722 41,235
------------- ------------ -------------

Total other assets ................................... 134,443 115,088 126,476
------------- ------------ -------------

Total.............................................. $ 2,073,605 $ 1,992,765 $ 1,961,808
============= ============ =============
</TABLE>
<TABLE>
<CAPTION>

EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

Consolidated Balance Sheets
(Thousands)

March 31, December 31,
1996 1995 1995

CAPITALIZATION AND LIABILITIES

<S> <C> <C> <C>
Current Liabilities:
Long-term debt payable within one year............. $ - $ 24,500 $ -
Short-term loans................................... 131,346 240,859 135,000
Accounts payable................................... 251,038 112,997 182,185
Accrued taxes...................................... 26,454 15,904 18,107
Accrued interest................................... 12,639 11,421 14,842
Refunds due customers.............................. 16,675 25,047 16,003
Dividends payable.................................. 10,352 10,231 -
Customer credit balances........................... 1,043 1,229 9,759
Other.............................................. 26,520 197 13,383
-------------- -------------- ---------------

Total current liabilities..................... 476,067 442,385 389,279
-------------- -------------- ---------------

Long--Term Debt ....................................... 415,692 397,026 415,527
-------------- -------------- ---------------

Deferred and Other Credits:
Deferred income taxes.............................. 277,377 344,875 265,737
Deferred investment tax credits.................... 20,716 21,816 20,991
Deferred revenue................................... 124,448 - 129,874
Other.............................................. 23,605 27,318 25,321
-------------- -------------- ---------------

Total deferred and other credits.............. 446,146 394,009 441,923
-------------- -------------- ---------------

Capitalization:
Common stockholders' equity:
Common stock, no par value, authorized 80,000
shares; shares issued March
31, 1996, 35,440; March 31, 1995, 35,329;
December 31, 1995, 35,414..................... 224,500 227,086 223,854
Retained earnings ............................... 520,060 548,775 502,036
Treasury stock, shares at cost March 31, 1996,
339; March 31, 1995, 634;
December 31, 1995, 407........................ (7,722) (15,002) (9,673)
Foreign currency translation..................... (1,138) (1,514) (1,138)
-------------- -------------- ---------------

Total common stockholders' equity............. 735,700 759,345 715,079
-------------- -------------- ---------------

Total..................................... $ 2,073,605 $ 1,992,765 $ 1,961,808
============== ============== ===============
</TABLE>
<TABLE>
<CAPTION>

EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

Long-Term Debt
(Thousands)

Annual Maturities
Debt Maturities After One Year
March 31, March 31,
1996 1995 1996 1995

<S> <C> <C> <C> <C>

8 1/4% Debentures, due July 1, 1996 (a)............... $ $ $ 75,000 $ 75,000
7 1/2% Debentures, due July 1, 1999
($75,000 principal amount net of
unamortized original issue discount) (b).......... 71,540 70,675
9 1/2% Convertible subordinated
debentures, due January 15, 2006.................. 652 851
9.9% Debentures, due April 15, 2013 (c)............... 75,000 75,000
Medium-Term Notes:
7.2% to 9.0% Series A, due 1998 thru 2021......... 100,000 100,000
5.1% to 7.6% Series B, due 2003 thru 2023......... 24,500 75,500 75,500
6.8% to 7.6% Series C, due 2007 thru 2018......... 18,000
-------- -------- ---------- ----------

Total.......................................... $ - $ 24,500 $ 415,692 $ 397,026
======== ======== ========== ==========

<FN>

(a) 8 1/4% Debentures will be retired with proceeds from issuance of
new long-term debt.

(b) Not redeemable prior to maturity.

(c) Annual sinking fund payments of $3,750,000 are required beginning in 1999.
</FN>
</TABLE>
Equitable Resources, Inc. and Subsidiaries
Notes to Consolidated Financial Statements


A. The accompanying financial statements should be read in conjunction with
the Company's 1995 Annual Report on Form 10-K.

B. In the opinion of the Company, the accompanying unaudited consolidated
financial statements contain all adjustments necessary to present fairly the
financial position as of March 31, 1996 and 1995 and the results of
operations for the three and twelve months then ended and cash flows for the
three and twelve months then ended. All of the adjustments are of a normal
recurring nature.

C. The results of operations for the three-month periods ended March 31, 1996
and 1995 are not indicative of results for a full year because of the
seasonal nature of the Company's operations.

D. At March 31, 1996, 2,591,000 shares of Common Stock were reserved as
follows: 59,000 shares for conversion of the 9 1/2% Convertible
Subordinated Debentures, 601,000 shares for issuance under the Key
Employee Restricted Stock Option and Stock Appreciation Rights Incentive
Compensation Plan, 1,726,000 shares for issuance under the Long-Term
Incentive Plan, 76,000 shares for issuance under the Non-Employee
Directors' Stock Incentive Plan, and 129,000 shares for issuance under
the Company's Dividend Reinvestment and Stock Purchase Plan.

E. The Company filed a shelf registration with the Securities and Exchange
Commission in June 1994 to issue $100 million of Medium-Term Notes--Series C
to be used to retire short-term loans. As of March 31, 1996, $18 million of
Medium-Term Notes--Series C have been issued.

F. Effective March 29,1996, the Company acquired all of the outstanding
stock of Conogen, Inc. (Conogen) in exchange for 239,316 shares of the
Company's common stock valued at $7 million and subject to an additional
contingent amount to be paid by January 1998 based upon Conogen's
financial performance. At the time of closing, the Company tendered
68,376 shares of common stock held in treasury with 170,940 shares to be
tendered in July 1996. The effect of this acquisition on the
consolidated financial statements of the Company is not material.
Conogen is a design-builder and performance contractor in self-funded
energy and resource efficiency projects for commercial, industrial and
institutional customers.
<TABLE>
<CAPTION>

THREE MONTHS ENDED MARCH 31, 1996

Exploration Energy Natural Gas Natural Gas Intersegment
and Production Marketing Distribution Transmission Eliminations Consolidated

<S> <C> <C> <C> <C> <C> <C>

Gas Produced, Purchased and Sold (MMcf):
Produced .................................... 16,378 34 539 16,951
------ ------- ------ ------- ------- -------
Purchased:
Other producers........................... 135,184 16,683 2,636 154,503
Inter-segment purchases .................. 591 9,899 5,400 (15,890)
------ ------- ------ ------- ------- -------
Total purchases ....................... 591 145,083 22,083 2,636 (15,890) 154,503
------ ------- ------ ------- ------- -------
Total produced and purchased ........ 16,969 145,083 22,117 3,175 (15,890) 171,454
Deduct:
Net increase (decrease) in gas in storage. (5,299) (5,299)
Extracted natural gas liquids
(equivalent gas volumes) .............. 430 1,305 1,735
System use and unaccounted for............ 108 331 2,678 26 3,143
------ ------- ------ ------- ------- -------
Total................................ 16,431 143,447 24,738 3,149 (15,890) 171,875
====== ======= ====== ======= ======= =======

Gas Sales (MMcf):
Residential.................................. 15,017 15,017
Commercial................................... 6,332 6,332
Industrial and Utility....................... 3,389 (447) 2,942
Production................................... 16,378 (295) 16,083
Marketing.................................... 53 143,447 3,149 (15,148) 131,501
------ ------- ------ ------- ------- -------
Total................................ 16,431 143,447 24,738 3,149 (15,890) 171,875
====== ======= ====== ======= ======= =======

Natural Gas Transported (MMcf).................. 30,277 2,324 34,870 (32,267) 35,204
======= ====== ======== ======= =======

Oil Produced and Sold (thousands of bls)........ 450 450
====== =======

Natural Gas Liquids Sold (thousands of gallons) 12,407 39,072 51,479
====== ======= =======


Average Selling Price:
Residential Gas Sales (per Mcf)............. $8.075
Commercial Gas Sales........................ 6.431
Industrial and Utility Gas Sales............ 3.963
Produced Natural Gas........................ $ 2.342
Marketed Natural Gas........................ 3.415 $2.896 $3.963
Oil (per barrel)............................ 16.927
Natural Gas Liquids (per gallon)............ .354 .321

</TABLE>
<TABLE>
<CAPTION>

THREE MONTHS ENDED MARCH 31, 1995


Exploration Energy Natural Gas Natural Gas Intersegment
and Production Marketing Distribution Transmission Eliminations Consolidated

<S> <C> <C> <C> <C> <C> <C>

Gas Produced, Purchased and Sold (MMcf):
Produced .................................... 17,262 29 532 17,823
------ ------- ------ -------- ------- -------
Purchased:
Other producers........................... 113,481 11,894 1,571 126,946
Inter-segment purchases .................. 958 10,744 5,030 (16,732)
------ ------- ------ -------- ------- -------
Total purchases ....................... 958 124,225 16,924 1,571 (16,732) 126,946
------ ------- ------ -------- ------- -------
Total produced and purchased ........ 18,220 124,225 16,953 2,103 (16,732) 144,769
Deduct:
Net increase (decrease) in gas in storage. (5,117) (171) (5,288)
Extracted natural gas liquids
(equivalent gas volumes)............... 467 1,593 2,060
System use and unaccounted for............ 131 407 4,210 225 4,973
------ ------- ------ -------- ------- -------
Total................................ 17,622 122,225 17,860 2,049 (16,732) 143,024
====== ======= ====== ======== ======= =======

Gas Sales (MMcf):
Residential.................................. 13,414 13,414
Commercial................................... 1,778 1,778
Industrial and Utility....................... 2,668 1 2,669
Production................................... 17,262 (228) 17,034
Marketing.................................... 360 122,225 2,048 (16,504) 108,129
------ ------- ------ -------- ------- -------
Total................................ 17,622 122,225 17,860 2,049 (16,732) 143,024
====== ======= ====== ======== ======= =======

Natural Gas Transported (MMcf).................. 26,593 6,309 30,429 (27,720) 35,611
======= ====== ======== ======= =======

Oil Produced and Sold (thousands of bls)........ 511 511
====== =======

Natural Gas Liquids Sold (thousands of gallons) 15,047 48,233 63,280
====== ======= =======


Average Selling Price:
Residential Gas Sales (per Mcf)............. $9.155
Commercial Gas Sales........................ 9.468
Industrial and Utility Gas Sales............ 1.883
Produced Natural Gas........................ $ 1.612
Marketed Natural Gas........................ 1.347 $1.602 $2.073
Oil (per barrel)............................ 16.256
Natural Gas Liquids (per gallon)............ .349 .267

</TABLE>
<TABLE>
<CAPTION>


TWELVE MONTHS ENDED MARCH 31, 1996

Exploration Energy Natural Gas Natural Gas Intersegment
and Production Marketing Distribution Transmission Eliminations Consolidated

<S> <C> <C> <C> <C> <C> <C>

Gas Produced, Purchased and Sold (MMcf):
Produced..................................... 64,100 145 2,567 66,812
------- -------- ------- ------- -------- --------
Purchased:
Other producers........................... 485,254 46,715 9,101 541,070
Inter-segment purchases................... 2,779 52,711 13,919 - (69,409)
------- -------- ------- ------- -------- --------
Total purchases........................ 2,779 537,965 60,634 9,101 (69,409) 541,070
------- -------- ------- ------- -------- --------
Total produced and purchased......... 66,879 537,965 60,779 11,668 (69,409) 607,882
Deduct:
Net increase (decrease) in gas in storage. (1,577) (105) (1,682)
Extracted natural gas liquids
(equivalent gas volumes)............... 1,834 6,252 8,086
System use and unaccounted for............ 534 1,574 3,499 (474) 5,133
------- -------- ------- ------- -------- --------
Total................................ 64,511 530,139 58,857 12,247 (69,409) 596,345
======= ======== ======= ======= ======== ========

Gas Sales (MMcf):
Residential.................................. 31,097 31,097
Commercial................................... 9,048 9,048
Industrial and Utility....................... 18,712 (1) (10,796) 7,915
Production................................... 64,100 (532) 63,568
Marketing.................................... 411 530,139 12,248 (58,081) 484,717
------- -------- ------- ------- -------- --------
Total................................ 64,511 530,139 58,857 12,247 (69,409) 596,345
======= ======== ======= ======= ======== ========

Natural Gas Transported (MMcf).................. 126,089 12,118 123,531 (102,945) 158,793
======== ======= ======= ======== ========

Oil Produced and Sold (thousands of bls)........ 1,871 1,871
======= ========

Natural Gas Liquids Sold (thousands of gallons) 60,407 188,779 249,186
======= ======== ========


Average Selling Price:
Residential Gas Sales (per Mcf)............. $8.532
Commercial Gas Sales........................ 7.039
Industrial and Utility Gas Sales............ 2.439
Produced Natural Gas........................ $ 1.773
Marketed Natural Gas........................ 2.063 $1.973 $2.494
Oil (per barrel)............................ 16.602
Natural Gas Liquids (per gallon)............ .327 .279


</TABLE>
<TABLE>
<CAPTION>


TWELVE MONTHS ENDED MARCH 31, 1995

Exploration Energy Natural Gas Natural Gas Intersegment
and Production Marketing Distribution Transmission Eliminations Consolidated

<S> <C> <C> <C> <C> <C> <C>

Gas Produced, Purchased and Sold (MMcf):
Produced..................................... 64,486 157 1,995 66,638
------- -------- ------- ------- -------- --------
Purchased:
Other producers........................... 422,557 44,933 6,144 473,634
Inter-segment purchases................... 2,962 45,209 13,265 165 (61,601)
------- -------- ------- ------- -------- --------
Total purchases........................ 2,962 467,766 58,198 6,309 (61,601) 473,634
------- -------- ------- ------- -------- --------
Total produced and purchased......... 67,448 467,766 58,355 8,304 (61,601) 540,272
Deduct:
Net increase (decrease) in gas in storage. 1,085 (352) 733
Extracted natural gas liquids
(equivalent gas volumes)............... 1,787 6,703 8,490
System use and unaccounted for............ 525 1,629 9,328 358 11,840
------- -------- ------- ------- -------- --------
Total................................ 65,136 459,434 47,942 8,298 (61,601) 519,209
======= ======== ======= ======= ======== ========

Gas Sales (MMcf):
Residential.................................. 27,527 27,527
Commercial................................... 6,276 6,276
Industrial and Utility....................... 14,139 100 (3,303) 10,936
Production................................... 64,486 (5,787) 58,699
Marketing.................................... 650 459,434 8,198 (52,511) 415,771
------- -------- ------- ------- -------- --------
Total................................ 65,136 459,434 47,942 8,298 (61,601) 519,209
======= ======== ======= ======= ======== ========

Natural Gas Transported (MMcf).................. 108,588 11,798 118,570 (93,403) 145,553
======== ======= ======= ======== ========

Oil Produced and Sold (thousands of bls)........ 1,987 1,987
======= ========

Natural Gas Liquids Sold (thousands of gallons) 57,637 199,272 256,909
======= ======= ========

Average Selling Price:
Residential Gas Sales (per Mcf)............. $9.388
Commercial Gas Sales........................ 7.774
Industrial and Utility Gas Sales............ 2.190
Produced Natural Gas........................ $ 1.723
Marketed Natural Gas........................ 1.578 $1.751 $2.084
Oil (per barrel)............................ 15.772
Natural Gas Liquids (per gallon)............ .316 .267

</TABLE>
<TABLE>
<CAPTION>

EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

Information by Business Segment
(Thousands)


Three Months Ended Twelve Months Ended
March 31, March 31,
1996 1995 1996 1995

<S> <C> <C> <C> <C>

OPERATING REVENUES:

Exploration and production.. $ 55,374 $ 46,344 $ 243,895 $ 190,003
Energy marketing............ 431,494 211,005 1,109,792 867,857
Natural gas distribution.... 183,522 162,281 402,291 373,083
Natural gas transmission ... 38,329 31,645 125,545 111,936
Sales between segments ..... (68,441) (46,584) (219,946) (180,446)
--------- ---------- ----------- -----------

Total.................. $ 640,278 $ 404,691 $ 1,661,577 $ 1,362,433
========= ========== =========== ===========

OPERATING INCOME (LOSS):

Exploration and production.. $ 15,565 $ 1,731 $ 11 $ 21,220
Energy marketing ........... 5,549 2,247 (15,543) 4,879
Natural gas distribution.... 35,068 32,787 25,802 39,205
Natural gas transmission ... 13,221 11,547 32,773 32,277
--------- ---------- ----------- -----------

Total.................. $ 69,403 $ 48,312 $ 43,043 $ 97,581
========= ========== =========== ===========

CAPITAL EXPENDITURES:

Exploration and production.. $ 6,330 $ 16,384 $ 34,732 $ 87,060
Energy marketing............ 6,851 3,327 27,688 17,987
Natural gas distribution.... 5,584 9,522 38,257 36,259
Natural gas transmission.... 66 1,491 5,542 11,056
--------- ---------- ----------- -----------

Total.................. $ 18,831 $ 30,724 $ 106,219 $ 152,362
========= ========== =========== ===========
</TABLE>
MANAGEMENT'S  DISCUSSION  AND ANALYSIS OF FINANCIAL  CONDITION  AND RESULTS OF
OPERATIONS

OVERVIEW

Consolidated net income for the quarter ended March 31, 1996 was $38.7
million or $1.11 per share, compared with $27.8 million or $.80 per share for
the quarter ended March 31, 1995. The increase in income is due to a 45 percent
increase in average wellhead gas prices, increased retail gas sales reflecting
weather that was 11 percent colder than the prior quarter, higher margins for
natural gas marketing and lower depreciation and depletion and interest expense.
These increases were partially offset by lower fuels tax credits as a result of
the sale of certain gas properties in November 1995 and lower production of
natural gas.

Consolidated net income for the twelve months ended March 31, 1996 was
$12.5 million or $.36 per share, compared with $52.1 million or $1.51 per share
for the twelve months ended March 31, 1995. Earnings for the current period
include an after-tax charge of $74.2 million or $2.12 per share recorded in the
fourth quarter of 1995 for the recognition of impairment of assets of $121.2
million, pursuant to the methodology of Statement of Financial Accounting
Standards No. 121 "Accounting for the Impairment of Long-Lived Assets and for
Long-Lived Assets to Be Disposed Of". The results for the current period also
include a non-recurring after-tax gain of $29.1 million or $.83 per share
related to the Columbia Gas Transmission (Columbia) bankruptcy settlement and
$6.6 million or $.19 per share, resulting from regulatory approval for
accelerated recovery of future gas costs recognized in the fourth and third
quarters of 1995, respectively. Net income, excluding the charge for impairment
of assets and the effect of the settlements, remained substantially the same as
the 1995 period. Lower nonconventional fuels tax credits and higher operating
expenses were offset by increased retail gas sales reflecting weather that was
16 percent colder than the prior year and higher margins for natural gas
marketing

RESULTS OF OPERATIONS

EXPLORATION AND PRODUCTION

Operating revenues, which are derived from the sale of produced natural
gas, oil and natural gas liquids and from contract drilling were $55.4 million
for the quarter ended March 31, 1996 compared with $46.3 million for the quarter
ended March 31, 1995. The increase in operating revenues is due to a 45 percent
increase in average wellhead prices for natural gas, partially offset by lower
production of natural gas and natural gas liquids. Operating revenues for the
twelve months ended March 31, 1996 were $244.0 million compared with $190.0
million for the twelve months ended March 31, 1995. The 1996 revenues include
$40.2 million of nonrecurring amounts from the Columbia bankruptcy settlement,
and $11.0 million of additional revenue from direct bill settlements. The
increase in revenues, excluding the nonrecurring amounts, is due primarily to
higher wellhead prices for natural gas and increased production and prices for
natural gas liquids.
MANAGEMENT'S  DISCUSSION  AND ANALYSIS OF FINANCIAL  CONDITION  AND RESULTS OF
OPERATIONS (CONTINUED)

THREE MONTHS ENDED TWELVE MONTHS ENDED
MARCH 31, MARCH 31,
EXPLORATION AND PRODUCTION 1996 1995 1996 1995

OPERATING REVENUES (THOUSANDS):
Natural Gas.......... $38,361 $ 27,828 $113,646 $111,132
Oil.................. 7,617 8,307 31,063 31,339
Natural Gas Liquids.. 4,387 5,252 19,736 18,197
Contract Drilling.... 3,164 2,846 14,642 14,799
Direct Billing Settlements - - 32,582 7,815
Other................ 1,845 2,111 32,226 6,721
------- -------- ------- --------
Total Revenues..... $55,374 $ 46,344 $243,895 $190,003
======= ======== ======== ========

SALES QUANTITIES:
Natural Gas (MMcf)... 16,378 17,262 64,100 64,486
Oil (MBls)........... 450 511 1,871 1,987
Natural Gas Liquids
(thousands of gallons) 12,407 15,047 60,407 57,637

Energy purchased amounted to $4.9 million for the quarter ended March 31,
1996 compared with $2.8 million for the quarter ended March 31, 1995. The
increase for the quarter is due to higher prices. Energy purchased for the
twelve months ended March 31, 1996 amounted to $13.0 million compared with $10.7
million for the twelve months ended March 31, 1995. The increase in purchased
energy for the twelve month period is due to higher requirements, reflecting
increased production of natural gas liquids and higher prices.

Other operating expenses were $34.9 million for the quarter ended March 31,
1996 compared with $41.8 million for the quarter ended March 31, 1995. The
decrease for the quarter is due to decreased depreciation and depletion
reflecting lower depletion rates and lower production. Other operating expenses
for the twelve months ended March 31, 1996 of $230.9 million, excluding a charge
of $73.9 million for impairment of assets, were substantially the same as the
$158.1 million for the twelve months ended March 31, 1995.

Operating income was $15.6 million for the quarter ended March 31, 1996
compared with $1.7 million for the quarter ended March 31, 1995. The increase in
operating income for the quarter reflects higher wellhead prices for natural gas
and lower depreciation and depletion, partially offset by lower production of
natural gas and natural gas liquids. Operating income for the twelve months
ended March 31, 1996 was $.1 million compared with $21.2 million for the twelve
months ended March 31, 1995. The increase in operating income, excluding the
effect of the nonrecurring items is due to higher wellhead prices for natural
gas and higher prices and production of natural gas liquids.
MANAGEMENT'S  DISCUSSION  AND ANALYSIS OF FINANCIAL  CONDITION  AND RESULTS OF
OPERATIONS (CONTINUED)

ENERGY MARKETING

Operating revenues, which are derived primarily from the marketing of
natural gas, sale of produced natural gas liquids, and intrastate transportation
of natural gas in Louisiana, were $431.5 million for the quarter ended March 31,
1996 compared with $211.0 million for the quarter ended March 31, 1995. The
increase in revenues is due to an 81 percent increase in the average price of
marketed gas and a 17 percent increase in marketed gas volumes. Operating
revenues for the twelve months ended March 31, 1996 were $1,109.8 million
compared with $867.9 million for the twelve months ended March 31, 1995. The
increase in revenues is due to a 13 percent increase in the average price of
marketed gas and a 15 percent increase in marketed gas volumes. Revenues from
sale of natural gas liquids for the current periods were about the same as the
1995 amounts reflecting higher prices for natural gas liquids offset by lower
production.

THREE MONTHS ENDED TWELVE MONTHS ENDED
MARCH 31, MARCH 31,

ENERGY MARKETING 1996 1995 1996 1995

OPERATING REVENUES (THOUSANDS):
Natural Gas Marketing... $415,379 $195,755 1,045,767 $804,582
Natural Gas Liquids..... 12,534 12,884 52,669 53,256
Transportation.......... 1,723 2,293 8,835 9,672
Other................... 1,858 73 2,521 347
-------- -------- -------- --------
Total Revenues........ $431,494 $211,005 $1,109,792 $867,857
======== ======== ========== ========

SALES QUANTITIES:
Marketed Natural Gas (MMcf) 143,447 122,225 530,139 459,434
Natural Gas Liquids
(thousands of gallons) 39,072 48,233 188,779 199,272
Transportation Deliveries
(Mmcf) 30,277 26,593 126,089 108,588

Energy purchased was $419.3 million for the quarter ended March 31, 1996
compared with $201.3 million for the quarter ended March 31, 1995. Energy
purchased for the twelve months ended March 31, 1996 was $1,072.4 million
compared with $833.3 million for the twelve months ended March 31, 1995. The
increase in energy purchased for the current periods reflects higher gas prices
and an increase in purchased volumes.

Other operating expenses were $6.6 million for the quarter ended March 31,
1996 compared with $7.5 million for the quarter ended March 31, 1995. The
decrease for the quarter is due primarily to lower gas processing expenses
reflecting lower production of natural gas liquids. Other operating expenses for
the twelve months ended March 31, 1996 were $52.8 million compared with $29.7
million for the twelve months ended March 31, 1995. Other operating expenses for
the 1996 period include a charge of $21.2 million for impairment of assets. The
increase for the current period, excluding the charge, reflects marketing and
administrative expenses associated with the gas storage service that began in
early 1996.
MANAGEMENT'S  DISCUSSION  AND ANALYSIS OF FINANCIAL  CONDITION  AND RESULTS OF
OPERATIONS (CONTINUED)

Operating results for the quarter ended March 31, 1996 were $5.6 million
compared with $2.2 million for the quarter ended March 31, 1995. The increase is
due to higher margins and sales for marketed gas. Operating results for the
twelve months ended March 31, 1996 were a loss of $15.4 million compared with
income of $4.9 million for the twelve months ended March 31, 1995. The increase
in operating income for the twelve-month period, excluding the charge for
impairment of assets, reflects higher margins and sales for marketed gas.

NATURAL GAS DISTRIBUTION

Operating revenues, which are derived from the sale and transportation of
natural gas primarily to retail customers at state regulated rates, were $183.5
million for the quarter ended March 31, 1996 compared with $162.3 million for
the quarter ended March 31, 1995. The increase in revenues is due primarily to
an increase in retail gas sales, reflecting weather that was 11 percent colder
than the 1995 quarter, a change in the mix of industrial and utility gas sales
and the effect of commercial customers switching from transportation service to
gas sales, partially offset by lower retail rates to pass through decreased
purchased gas costs to customers. Operating revenues for the twelve months ended
March 31, 1996 were $402.3 million compared with $373.1 million for the twelve
months ended March 31, 1995. The increase in revenues is due to an increase in
retail gas sales reflecting weather that was 16 percent colder than the 1995
period, a change in the mix of industrial and utility gas sales and the effect
of commercial customers switching from transportation to gas sales.

THREE MONTHS ENDED TWELVE MONTHS ENDED
MARCH 31, MARCH 31,

NATURAL GAS DISTRIBUTION 1996 1995 1996 1995

OPERATING REVENUES (THOUSANDS):
Residential Gas Sales $121,268 $122,807 $265,316 $258,433
Commercial Gas Sales. 40,722 16,834 63,692 48,789
Industrial and Utility
Gas Sales 13,432 5,025 45,635 30,961
Transportation Service 5,951 16,292 21,389 30,328
Other................ 2,149 1,323 6,259 4,572
------- -------- -------- --------
Total Revenues..... $183,522 $162,281 $402,291 $373,083
======== ======== ======== ========
SALES QUANTITIES (MMCF):
Residential Gas Sales 15,017 13,414 31,097 27,527
Commercial Gas Sales. 6,332 1,778 9,048 6,276
Industrial and Utility
Gas Sales 3,389 2,668 18,712 14,139
Transportation Deliveries 2,324 6,309 12,118 11,798
Heating Degree Days.. 3,090 2,796 6,042 5,221
MANAGEMENT'S  DISCUSSION  AND ANALYSIS OF FINANCIAL  CONDITION  AND RESULTS OF
OPERATIONS (CONTINUED)

Energy purchased amounted to $108.9 million for the quarter ended March 31,
1996 compared with $96.7 million for the quarter ended March 31, 1995. Energy
purchased for the twelve months ended March 31, 1996 was $233.9 million compared
with $221.9 million for the twelve months ended March 31, 1995. The increase in
energy costs for the current periods is due to higher gas sales, partially
offset by the pass-through of lower costs in rates to retail customers.

Other operating expenses were $39.5 million for the quarter ended March 31,
1996 compared with $32.8 million for the quarter ended March 31, 1995. Other
operating expenses were $142.6 million for the twelve months ended March 31,
1996 compared with $112.0 million for the twelve months ended March 31, 1995.
Other operating expenses for the current twelve month period includes a charge
of $20.8 million for impairment of assets. The increase in other operating
expenses for the three- and twelve month periods, excluding the charge, is due
to increased labor and outside consultant expenses related to the Company's
reengineering efforts.

Operating income for the quarter ended March 31, 1996 was $35.1 million
compared with $32.8 million for the quarter ended March 31, 1995. Operating
income was $25.8 million for the twelve months ended March 31, 1996 compared
with $39.2 million for the twelve months ended March 31, 1995. The increase in
operating income for the current periods, excluding the charge for impairment of
assets, is due primarily to higher margins reflecting higher gas sales,
partially offset by increased operating expenses.

NATURAL GAS TRANSMISSION

Operating revenues, which are derived from the interstate transportation
and storage of natural gas subject to federal regulation, and the marketing of
natural gas, were $38.3 million for the quarter ended March 31, 1996 compared
with $31.6 million for the quarter ended March 31, 1995. Operating revenues for
the twelve months ended March 31,1996 were $125.6 million compared with $111.9
million for the twelve months ended March 31, 1995. Operating revenues for the
current twelve month period include $4.8 million related to the Columbia
bankruptcy settlement. The increase in revenues for the three- and twelve-month
periods, excluding the effect of the settlement, is due primarily to higher
selling prices and increased volumes of marketed natural gas.

THREE MONTHS ENDED TWELVE MONTHS ENDED
MARCH 31, MARCH 31,

NATURAL GAS TRANSMISSION 1996 1995 1996 1995
OPERATING REVENUES (THOUSANDS):

Industrial and Utility
Gas Sales $ 363 $ 363 $ 1,451 $ 1,329
Marketed Gas Sales... 12,479 4,245 30,542 17,088
Transportation Service 20,380 20,849 67,497 69,459
Storage Service...... 3,620 4,391 15,138 17,451
Other................ 1,487 1,797 10,917 6,609
------- -------- -------- --------
Total Revenues..... $38,329 $ 31,645 $125,545 $111,936
======= ======== ======== ========
MANAGEMENT'S  DISCUSSION  AND ANALYSIS OF FINANCIAL  CONDITION  AND RESULTS OF
OPERATIONS (CONTINUED)

SALES QUANTITIES (MMCF):
Industrial and Utility
Gas Sales - 1 (1) 100
Marketed Gas Sales... 3,149 2,048 12,248 8,198
Transportation Deliveries 34,870 30,429 123,531 118,570

Energy purchased amounted to $9.4 million for the quarter ended March 31,
1996 compared with $3.3 million for the quarter ended March 31, 1995. Energy
purchased for the twelve months ended March 31, 1996 was $23.5 million compared
with $14.0 million for the twelve months ended March 31, 1995. The increase in
energy costs for the three- and twelve month periods is due to higher prices for
marketed gas and an increase in marketed gas sales.

Other operating expenses were $15.7 million for the quarter ended March 31,
1996 compared with $16.8 million for the quarter ended March 31, 1995. Other
operating expenses for the twelve months ended March 31, 1996 were $69.5 million
compared with $65.6 million for the twelve months ended March 31, 1995. Other
operating expenses for the current twelve month period include a charge of $5.2
million for impairment of assets. Other operating expenses for the current
periods, excluding the charge, remained substantially the same.

Operating income was $13.2 million for the quarter ended March 31, 1996
compared with $11.5 million for the quarter ended March 31, 1995. Operating
income was $32.6 million for the twelve months ended March 31, 1996 compared
with $32.3 million for the twelve months ended March 31, 1995. The increase in
operating income for the current periods, excluding the effect of the Columbia
settlement and the charge for impairment of assets, is due to higher prices for
marketed gas and an increase in marketed natural gas sales.

CAPITAL RESOURCES AND LIQUIDITY

OPERATING ACTIVITIES

Cash required for operations is impacted primarily by the seasonal nature
of the Company's distribution operations. Gas purchased for storage during the
nonheating season is financed with short-term loans, which are repaid as gas is
withdrawn from storage and sold during the heating season. In addition,
short-term loans are used to provide other working capital requirements during
the nonheating season.
MANAGEMENT'S  DISCUSSION  AND ANALYSIS OF FINANCIAL  CONDITION  AND RESULTS OF
OPERATIONS (CONTINUED)

INVESTING ACTIVITIES

The Company's business requires major ongoing expenditures for
replacements, improvements, and additions to its distribution, transmission and
storage plant, and continuing development and expansion of its resource
production activities. A total of $129.5 million has been authorized for the
1996 capital expenditure program, with $63.8 allocated to exploration and
production, $30.7 million for natural gas marketing, $24.6 million for natural
gas distribution and $10.4 million for natural gas transmission. Capital
expenditures for the three months ended March 31, 1996 were $18.8 million.

Short-term loans are also used as interim financing for a portion of
capital expenditures. The Company expects to finance its 1996 capital
expenditures with cash generated from operations and temporarily with short-term
loans.

CAPITAL RESOURCES AND LIQUIDITY

FINANCING ACTIVITIES

The Company has adequate borrowing capacity to meet its financing
requirements. The Company has a revolving Credit Agreement with a group of banks
providing $500 million of available credit. The agreement requires a facility
fee of one-tenth of one percent. Bank loans and commercial paper, supported by
available credit, are used to meet short-term financing requirements. At March
31 1996, $131.0 million of commercial paper was outstanding at an average
interest rate of 5.38 percent. Adequate credit is expected to continue to be
available in the future.

The Company intends to file a shelf registration with the Securities and
Exchange Commission in June 1996 to issue $250 million of long-term debt. The
proceeds from issuance of this debt is expected to be used to retire the 8 1/4%
Debentures and provide funds for the possible tender or defeasance of the 9.9%
Debentures.

BALANCE SHEET CHANGES

The increase in accounts receivable is due to the higher sales of marketed
gas. The changes in deferred purchased gas cost are due to the timing of
pass-through of gas costs to ratepayers. Changes in deferred purchased gas costs
generally do not affect results of operations due to regulatory procedures for
purchased gas cost recovery in rates. The increase in accounts payable reflects
higher gas purchased for marketing.
PART II. OTHER INFORMATION


Item 5. Other Information

None.

Item 6. Exhibits and Reports on Form 8-K

(a) Exhibits:

3 (i) Articles of Amendment to the Restated Articles of
Incorporation of the Company dated May 7, 1996.

3 (ii) Company's Bylaws as amended March 21, 1996.

(b) Reports on Form 8-K during the quarter ended March 31, 1996:

Form 8-K dated March 21, 1996 describing the Board of Directors'
adoption of a Preferred Stock Purchase Rights Plan.
Signature


Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.






EQUITABLE RESOURCES, INC.
(Registrant)





/s/ Dan C. Eaton
Dan C. Eaton
Vice President -
Strategic & Financial Planning






Date: May 14, 1996