EQT Corporation
EQT
#683
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


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UNITED STATES
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, 1998

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, 1998

Common stock, no par value 37,095,245 shares
EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

INDEX




Page No.

PART I. FINANCIAL STATEMENTS:

Statements of Consolidated Income for the Three
Months Ended March 31, 1998 and 1997 1

Statements of Condensed Consolidated Cash Flows
for the Three Months Ended March 31, 1998 and
1997 2

Consolidated Balance Sheets, March 31, 1998,
and December 31, 1997 3 - 4

Notes to Consolidated Financial Statements 5 - 6

Information by Business Segment 7

Management's Discussion and Analysis of
Financial Condition and Results of Operations 8 - 15

PART II. OTHER INFORMATION 16

SIGNATURE 17
<TABLE>
<CAPTION>


EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

STATEMENTS OF CONSOLIDATED INCOME (UNAUDITED)
(Thousands except per share amounts)

Three Months Ended
March 31,
1998 1997
------------------------------
RESTATED

<S> <C> <C>
Operating revenues $ 299,367 $ 312,481
Cost of sales 167,539 175,909
----------- -----------
Net operating revenues 131,828 136,572
----------- -----------

OPERATING EXPENSES:
Operation 46,424 49,568
Maintenance 5,244 6,672
Depreciation, depletion and amortization 19,652 16,977
Taxes other than income 11,666 14,018
----------- -----------
Total operating expenses 82,986 87,235
----------- -----------

Operating income 48,842 49,337

Other income (76) 157
Interest charges 10,590 9,723
----------- -----------

Income before income taxes 38,176 39,771

Income taxes 13,524 14,533
----------- -----------

INCOME FROM CONTINUING OPERATIONS 24,652 25,238

Income (loss) from discontinued operations after taxes (4,604) 2,552
----------- -----------

NET INCOME $ 20,048 $ 27,790
=========== ===========

Average common shares outstanding 36,934 35,462
=========== ===========

EARNINGS (LOSS) PER SHARE OF COMMON STOCK - BASIC/DILUTED
Continuing operations $ 0.66 $ 0.71
Discontinued operations (0.12) 0.07
----------- -----------
Net income $ 0.54 $ 0.78
=========== ===========


DIVIDENDS PER SHARE OF COMMON STOCK $ 0.59 $ 0.59
=========== ===========

The accompanying notes are an integral part of these condensed consolidated
financial statements.

</TABLE>
<TABLE>
<CAPTION>


EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

STATEMENTS OF CONSOLIDATED CASH FLOWS (UNAUDITED)
(Thousands)

Three Months Ended
March 31,
1998 1997
-------------------------------
RESTATED

<S> <C> <C>
CASH FLOWS FROM OPERATING ACTIVITIES $ 47,656 $ 58,095

CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures (25,656) (18,682)
Proceeds from sale of property - 216
Net noncurrent assets held for sale (4,011) (1,150)
------------ ------------
Net cash used in investing activities (29,667) (19,616)
------------ ------------

CASH FLOWS FROM FINANCING ACTIVITIES:
Retirement of long-term debt (5,000) -
Increase (decrease) in short-term loans (28,790) 15,432
Dividends paid (21,878) (20,600)
Proceeds from issuance of common stock 1,405 40
------------ ------------
Net cash used in financing activities (54,263) (5,128)
------------ ------------

Net increase (decrease) in cash and cash equivalents (36,274) 33,351
Cash and cash equivalents at beginning of period 69,442 14,737
------------ ------------
Cash and cash equivalents at end of period $ 33,168 $ 48,088
============ ============

CASH PAID (RECEIVED) DURING THE PERIOD FOR:
Interest (net of amount capitalized) $ 16,850 $ 12,679
============ ============
Income taxes $ 1,509 $ (5,227)
============ ============

The accompanying notes are an integral part of these condensed consolidated
financial statements.

</TABLE>
<TABLE>
<CAPTION>


EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS, DECEMBER 31,




ASSETS March 31, December 31,
1998 1997
----------------------------------
(Thousands)
----------------------------------
RESTATED

<S> <C> <C>
CURRENT ASSETS:
Cash and cash equivalents $ 33,168 $ 69,442
Accounts receivable 323,964 360,713
Unbilled revenues 21,133 25,935
Inventory 21,181 37,156
Deferred purchased gas cost 34,829 44,053
Derivative commodity instruments, at fair value 81,782 82,912
Prepaid expenses and other 69,467 64,523
------------ --------------

Total current assets 585,524 684,734
------------ --------------

PROPERTY, PLANT AND EQUIPMENT 1,878,647 1,862,412

Less accumulated depreciation and depletion 692,219 675,410
------------ --------------

Net property, plant and equipment 1,186,428 1,187,002
------------ --------------

NET ASSETS OF DISCONTINUED OPERATIONS 240,544 238,182
------------ --------------

OTHER ASSETS 225,289 218,133
------------ --------------

Total $2,237,785 $2,328,051
============ ==============

The accompanying notes are an integral part of these condensed consolidated
financial statements.


</TABLE>
<TABLE>
<CAPTION>

EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS, DECEMBER 31,



LIABILITIES AND STOCKHOLDERS EQUITY March 31, December 31,
1997 1997
----------------------------------
(Thousands)
----------------------------------
RESTATED

<S> <C> <C>
CURRENT LIABILITIES:
Short-term loans $ 252,654 $ 286,444
Accounts payable 232,969 288,192
Derivative commodity instruments, at fair value 79,065 79,012
Other current liabilities 120,039 92,053
------------ --------------

Total current liabilities 684,727 745,701
------------ --------------

LONG-TERM DEBT 417,809 417,564

Deferred and other credits 308,333 341,266

Commitments and contingencies - -

CAPITALIZATION:
Common stockholders' equity:
Common stock, no par value, authorized 80,000
shares; shares issued March 31,1998, 37,095;
December 31, 1997, 36,929 275,105 269,878
Retained earnings 553,415 555,246
Treasury stock, shares at cost March 31, 1998,
56; December 31, 1997, 56 (1,551) (1,551)
Accumulated other comprehensive income (53) (53)
------------ --------------

Total common stockholders' equity 826,916 823,520
------------ --------------

Total $2,237,785 $2,328,051
============ ==============

The accompanying notes are an integral part of these condensed consolidated
financial statements.


</TABLE>
EQUITABLE RESOURCES, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)



A. The accompanying financial statements should be read in conjunction with
the Company's 1997 Annual Report and Form 10-K.

B. In the opinion of the Company, the accompanying unaudited condensed
consolidated financial statements contain all adjustments necessary to
present fairly the financial position as of March 31, 1998 and 1997, and
the results of operations and cash flows for the three months then ended.
All adjustments are of a normal, recurring nature unless otherwise
indicated.

C. The results of operations for the three month periods ended March 31,
1998 and 1997, are not indicative of results for a full year because of
the seasonal nature of the Company's natural gas distribution operations.

D. In April 1998 management adopted a formal plan to sell the Company's
natural gas midstream operations. The operations include an integrated
gas gathering, processing and storage system in Louisiana and a natural
gas and electricity marketing business based in Houston. The condensed
consolidated financial statements have been restated to classify these as
discontinued operations, in accordance with generally accepted accounting
principles. Management believes that the operations may be sold as early
as the third quarter of 1998.

Selected financial information for the midstream operations for the three
months ended March 31 is shown below:

(thousands) 1998 1997
---- ----

Revenues 389,347 273,863
Operating income (loss) (5,444) 5,143

Proceeds from the sale of the midstream operations are expected to be
adequate to exceed future estimated losses from operations and costs of
disposal; therefore, no additional loss on disposal has been recognized
in conjunction with the discontinued operations. Interest expense
allocated to the income (losses) from discontinued operations was $1.8
million in the first quarter of 1998 and $1.6 million in the first
quarter of 1997.
Results  from  discontinued  operations  were  reported net of income tax
expense (benefit) of $(2.3) million and $1.5 million in the three months
ended March 31, 1998 and 1997, respectively. The net assets of
discontinued operations are summarized as follows:

March 31, 1998 December 31, 1997
------------------------------------
(millions)

Property, plant and equipment $ 322.9 $ 319.5
Less: Deferred tax liabilities 82.4 81.3
------------ ------------
$ 240.5 $ 238.2
============ ============

E. In April 1998 $125 million of 7.35% Trust Preferred Capital Securities
were issued. The capital securities were issued through a subsidiary,
Equitable Resources Capital Trust I, established for the purpose of
issuing the capital securities and investing the proceeds in 7.35% Junior
Subordinated Debentures issued by the Company. The capital securities
have a mandatory redemption date of April 15, 2038; however, at the
Company's option, the securities may be redeemed on or after April 23,
2003. Proceeds were used to reduce short-term debt outstanding.

F. Comprehensive Income

In June 1997 the Financial Accounting Standards Board issued Statement of
Financial Accounting Standards (SFAS) No. 130 Reporting Comprehensive
Income. Statement 130 established new rules for the reporting and display
of comprehensive income and its components; however, the adoption of this
Statement had no impact on the Company's net income or shareholders'
equity. Statement 130 requires foreign currency translation adjustments,
which prior to adoption were reported separately in shareholders' equity,
to be reported as other comprehensive income. Prior year financial
statements have been reclassified to conform to the requirements of
Statement 130.

During the first quarter of 1998 and 1997, total comprehensive income
(which includes net income) amounted to $20,048 and $28,114,
respectively.

G. Software Costs

Statement of Position 98-1, "Accounting for the Costs of Computer
Software Developed or Obtained for Internal Use" (SOP 98-1) requires the
capitalization of certain costs incurred in connection with developing or
obtaining software for internal use. Qualifying software costs are
capitalized and amortized over the estimated useful life of the software.
The adoption of SOP 98-1 did not have a material impact on the Company's
financial position or results of operations.

H. Segment Disclosure

Statement of Financial Accounting Standards No. 131, "Disclosures about
Segments of an Enterprise and Related Information" (SFAS No. 131),
establishes new standards for reporting information about operating
segments in interim and annual financial statements. This statement is
effective for 1998 year-end financial statements. Management does not
anticipate that the adoption of this statement will have a significant
effect on the Company's reported segments.

I. At March 31, 1998, 8,977,000 shares of Common Stock were reserved as
follows: 460,000 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 Nonemployee Directors' Stock Incentive
Plan, 38,000 shares for issuance under the Company's Dividend
Reinvestment and Stock Purchase Plan, and 6,677,000 shares for possible
use in connection with future acquisitions.
<TABLE>
<CAPTION>


EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

INFORMATION BY BUSINESS SEGMENT


Three Months Ended
March 31,
------------------------------------------
1998 1997
------------------------------------------
(Thousands)
------------------------------------------
RESTATED

<S> <C> <C>
OPERATING REVENUES (CONTINUING OPERATIONS):

Supply and logistics $ 44,542 $ 48,084
Utilities 158,670 194,096
Services 117,801 108,602
Sales between segments (21,646) (38,301)
-------------- --------------
Total $299,367 $312,481
============== ==============

OPERATING INCOME (LOSS) FROM CONTINUING OPERATIONS:

Supply and logistics $ 13,445 $ 11,030
Utilities 37,173 39,273
Services (1,776) (966)
-------------- --------------
Total $ 48,842 $ 49,337
============== ==============

CAPITAL EXPENDITURES (CONTINUING OPERATIONS):

Supply and logistics $ 17,207 $ 9,970
Utilities 8,013 8,383
Services 436 329
-------------- --------------
Total $ 25,656 $ 18,682
============== ==============


</TABLE>
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS

OVERVIEW

THREE MONTHS ENDED MARCH 31, 1998
VS. THREE MONTHS ENDED MARCH 31, 1997

Equitable's consolidated net income for the quarter ended March 31, 1998
was $20.0 million, or $0.54 per share, compared with net income of $27.8
million, or $0.78 per share, for the quarter ended March 31, 1997.

In April 1998 the Company adopted a formal plan to sell it's natural gas
midstream operations. The operations include an integrated gas gathering,
processing and storage system in Louisiana and a natural gas and electricity
marketing business based in Houston. The condensed consolidated financial
statements have been restated to classify these as discontinued operations, in
accordance with generally accepted accounting principles. Management believes
that the operations may be sold as early as the third quarter of 1998.

Equitable's income from continuing operations for the three months ended
March 31 1998, was $24.7 million, or $0.66 per share, compared to $25.2 million,
or $0.71 per share for the three months ended March 31, 1997. Overall, the
current period results were adversely impacted by weather in the Company's
service territory that was 15 percent warmer than 1997 and 19 percent warmer
than normal. The latest quarter's results were also affected by lower revenues
from crude oil sales and lower margins on marketed natural gas. The negative
impact of the weather was mitigated by a new retail rate design and base rate
increase implemented by the Company's distribution division in the fourth
quarter of 1997. Results for the current quarter also benefited from higher
revenues from produced natural gas, due to an improved net hedge position and
slightly higher sales volumes.
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS (CONTINUED)

RESULTS OF OPERATIONS

SUPPLY AND LOGISTICS

Supply and Logistics' continuing operations are comprised of the
exploration and production of natural gas and crude oil and the processing and
sale of natural gas liquids through operations focused in the offshore Louisiana
Gulf Coast and Appalachian regions.

<TABLE>
<CAPTION>


Three Months Ended
March 31,
SUPPLY AND LOGISTICS 1998 1997
- ------------------------------------------------------------------------------------
(Thousands)
------------------------------
RESTATED
<S> <C> <C>
CONTINUING OPERATIONS
Operating Revenues
Produced Natural Gas $ 32,169 $ 28,785
Produced Natural Gas Liquids 5,829 5,547
Crude Oil 4,166 7,488
Other 2,378 6,264
----------- -----------
Total Revenues 44,542 48,084
Cost of Energy Purchased 3,794 4,056
----------- -----------
Net Operating Revenues 40,748 44,028

Operating Expenses:
Production 7,065 8,866
Exploration 1,309 1,693
Gas Processing 1,252 1,320
Other 6,421 11,000
Depreciation, Depletion and Amortization 11,256 10,119
----------- -----------
Total Operating Expenses 27,303 32,998
----------- -----------

Operating Income from Continuing Operations $ 13,445 $ 11,030
=========== ===========

Sales Quantities:
Produced Natural Gas (MMcf) 12,994 12,728
Crude Oil (MBls) 264 411
Natural Gas Liquids (thousands of gallons) 18,211 12,152

DISCONTINUED OPERATIONS
Operating Revenues 389,347 273,863
Operating Income (loss) (5,444) 5,143

</TABLE>
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS (CONTINUED)

THREE MONTHS ENDED MARCH 31, 1998
VS. THREE MONTHS ENDED MARCH 31, 1997

Net operating revenues for the three months ended March 31, 1998,
decreased $3.3 million, due to the sale of the Company's Union Drilling division
in the fourth quarter of 1997 ($3.3 million), and a decline in crude oil prices
($1.3 million) and volumes ($2.0 million). These factors were partially offset
by increased revenues from a 0.3 billion cubic feet (Bcf) increase in natural
gas production ($0.5 million) and a 10% increase in the net effective sales
price ($2.8 million) due to improved overall hedged position. In addition, the
revenues lost due to the sale of the Union Drilling division were more than
offset by related operating expense declines of $3.7 million.

The natural gas production increases for 1998 compared to 1997 result
from a 0.4 Bcf increase in the Company's Appalachian region (4%), and a 1.7 Bcf
increase in offshore Gulf production (108%), which together more than offset the
1.8 Bcf decrease due to the third quarter 1997 sale of the Company's western
properties.

The decline in crude oil production reflects the 1997 sale of the
Company's western properties, which held the majority of the Company's oil
reserves. The increase in natural gas liquids production is due to a full three
months operations in the current year compared to 1997 when the Company's
processing plant was idle for a month of scheduled maintenance.

In addition to the $3.7 million operating expense savings in the first
quarter of 1998 due to the sale of Union Drilling, the current quarter benefited
from more than $4 million savings compared to the first quarter of 1997 due to
the sale of the western properties. This decrease includes a $2 million
reduction in production expenses, and $2 million reduction in G & A expenses.
These savings are partially offset by a $1 million increase in production
expenses in the Gulf due to increased activities and a $1.2 million increase in
depreciation, depletion, and amortization expenses due to higher depletion rates
associated with Gulf production compared to the rates for western production in
1997.
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS (CONTINUED)

UTILITIES

Utilities operations are comprised of the sale and transportation of
natural gas to retail customers at state-regulated rates, interstate
transportation and storage of natural gas subject to federal regulation and the
marketing of natural gas.

<TABLE>
<CAPTION>


Three Months Ended
March 31,
UTILITIES 1998 1997
- --------------------------------------------------------------------------------------------
(Thousands)

<S> <C> <C>
OPERATING REVENUES
Residential Gas Sales $104,801 $131,609
Commercial Gas Sales 10,650 16,776
Industrial and Utility Gas Sales 11,612 16,933
Marketed Gas Sales 4,556 6,218
Transportation Service 22,617 18,485
Storage Service 2,445 1,908
Other 1,989 2,167
----------- -----------
Total Revenues 158,670 194,096
COST OF ENERGY PURCHASED 75,228 105,786
----------- -----------
Net Operating Revenues 83,442 88,310

OPERATING EXPENSES:
Operations and Maintenance 39,255 42,390
Depreciation, Depletion and Amortization 7,014 6,647
----------- -----------
Total Operating Expenses 46,269 49,037
----------- -----------
OPERATING INCOME $ 37,173 $ 39,273
=========== ===========

SALES QUANTITIES (MMCF):
Residential Gas Sales 10,670 12,896
Commercial Gas Sales 1,112 1,673
Industrial and Utility Gas Sales 4,618 5,431
Marketed Gas Sales 2,204 1,965
Transportation Deliveries 18,660 20,489

HEATING DEGREE DAYS 2,310 2,723

</TABLE>
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS (CONTINUED)

THREE MONTHS ENDED MARCH 31, 1998
VS. THREE MONTHS ENDED MARCH 31, 1997

Net operating revenues for the quarter ended March 31, 1998, decreased
5.5% to $83.4 million, primarily as a result of weather 15% warmer than last
year in the Company's western Pennsylvania, area distribution operations. The
effect of the weather on net operating revenues ($9 million) was substantially
mitigated by the effect of the base rate increases for Pennsylvania residential
and commercial customers and new rate design put in place by the Company in
October 1997 ($5.1 million benefit).

Approximately $1 million of the increase in transportation revenues
compared to 1997 also results from a base rate increase in 1997, with the
balance attributable to the movement of commercial and industrial customers from
sales to transportation service with minimal impact on the Company's margins.
The decrease in transportation volumes compared to 1997 occurred in the
Company's interstate pipeline operations. Increases and decreases in pipeline
volumes have little impact on operating results, as operating margins in these
operations are derived from fixed capacity charges for pipeline availability.

Marketed gas revenues declined 27% in the current period, as natural
gas commodity price decreases of 35% offset volume increases of 12% compared to
1997. Taken together, these factors resulted in a $0.4 million decline in net
operating revenues in 1998.

Operating expenses in the current period reflect the benefit of a mild
winter, as lower sales revenues are offset by savings in gross receipts tax
($1.7 million), uncollectible accounts and customer assistance programs ($1.0
million, combined).
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS (CONTINUED)

SERVICES

Services' operations are comprised of two business lines: (1) marketing
of natural gas and (2) comprehensive energy services provided to industrial,
commercial, institutional and governmental customers. Energy services includes
the development, implementation, financing and management of energy and water
efficiency programs through the use of performance-based contracting activities,
the development and construction of cogeneration and independent power
production facilities and central plant facilities management. Beginning in
1995, this business segment was built through internal development and a series
of acquisitions of private energy performance and facilities management
contractors.

<TABLE>
<CAPTION>

Three Months Ended
March 31,
SERVICES 1998 1997
- -------------------------------------------------------------------------------------
(Thousands)
<S> <C> <C>
Operating Revenues
Marketed Natural Gas $ 98,869 $105,719
Energy Service Contracting 18,932 2,883
----------- ------------
Total Revenues 117,801 108,602
Cost of Energy Purchased 97,161 102,583
Energy Service Contract Costs 12,143 1,313
----------- ------------
Net Operating Revenues 8,497 4,706

Operating Expenses:
Other 8,892 5,462
Depreciation, Depletion and Amortization 1,381 210
----------- ------------
Total Operating Expenses 10,273 5,672
----------- ------------

Operating Income (Loss) $ (1,776) $ (966)
=========== ============

Sales Quantities:
Marketed Natural Gas (MMcf) 35,930 30,562


</TABLE>

Net operating revenues increased 81% for the quarter ended March 31
1998, compared to the same period in 1997. This segment's energy management and
performance contracting operations experienced substantial growth in revenues,
due to the acquisition of NORESCO and internally generated growth, as operations
have moved forward from contract awards to construction projects over the past
12 months.

This segment's energy marketing business experienced a $1.4 million
reduction in margin in the first quarter of 1998, as energy prices fell and
competition increased for the more profitable commercial customers.
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS (CONTINUED)

SERVICES (CONTINUED)

Operating expenses for this group increased $4.6 million, primarily in
the energy management and performance contracting businesses, due to the
acquisition of NORESCO ($2.0 million), and the start-up of the energy marketing
operations of Equitable Energy, a new unregulated retail marketing group in the
Company's southwestern Pennsylvania distribution area ($0.5 million).
Depreciation, depletion, and amortization also increased due to $0.8 million
amortization of goodwill associated with NORESCO.

CAPITAL RESOURCES AND LIQUIDITY

CASH FLOWS

Cash required for operations is impacted primarily by the seasonal
nature of ERI's natural gas distribution operations and the volatility of oil
and gas commodity prices. Short-term loans used to support working capital
requirements during the summer months are repaid as gas is sold during the
heating season.

The Company's performance contracting business requires substantial
initial working capital investments which are recovered in revenues as the
related energy savings are realized or when the contract is assigned.

Cash flows from operating activities totaled $48 million in the three
months ended March 31, 1998, compared to $58 million in the 1997 period. Cash
flows from operations decreased in 1998 primarily as a result of decreased
earnings.

ERI's financial objectives require ongoing capital expenditures for
growth projects in continuing operations of the Supply & Logistics and segments,
as well as replacements, improvements and additions to plant assets in the
Utilities segments. Such capital expenditures during the 1998 quarter were
approximately $26 million, including $12 million for new exploration and
production projects in the Gulf of Mexico. In addition, ongoing capital projects
in the Company's discontinued operations accounted for an additional $4 million
use of cash in 1998. A total of $168.7 million has been authorized for the 1998
capital expenditure program. The Company expects to finance its authorized 1998
capital expenditure program with cash generated from operations and with
short-term loans.

In the first quarter of 1998, financing activities used $54 million of
cash, as a result of net repayments of $29 million in short-term loans and $5
million of long-term debt and dividends paid of $21 million. The dividends paid
in both years represent $0.295 per share, at the current annual rate of $1.18
per share.
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS (CONTINUED)

CAPITAL RESOURCES AND LIQUIDITY (CONTINUED)

CAPITAL RESOURCES

ERI has adequate borrowing capacity to meet its financing requirements.
Bank loans and commercial paper, supported by available credit, are used to meet
short-term financing requirements. Interest rates on these short-term loans
averaged 5.6% during the first quarter of 1998. ERI maintains a revolving credit
agreement with a group of banks providing $500 million of available credit.
Adequate credit is expected to continue to be available in the future.

In April 1998 $125 million of 7.35% Trust Preferred Capital Securities
were issued. The capital securities were issued through a subsidiary, Equitable
Resources Capital Trust I, established for the purpose of issuing the capital
securities and investing the proceeds in 7.35% Junior Subordinated Debentures
issued by the Company. The capital securities have a mandatory redemption date
of April 15, 2038; however, at the Company's option, the securities may be
redeemed on or after April 23, 2003. Proceeds were used to reduce short-term
debt outstanding

INFORMATION REGARDING FORWARD LOOKING STATEMENTS

Disclosures in this report may include forward-looking statements
related to such matters as anticipated financial performance, business
prospects, capital projects, new products and operational matters. The Company
notes that a variety of factors could cause the Company's actual results to
differ materially from the anticipated results or other expectations expressed
in the Company's forward-looking statements. The risks and uncertainties that
may affect the operations, performance, development and results of the Company
business include, but are not limited to, the following: weather conditions, the
pace of deregulation of retail natural gas and electricity markets, the timing
and extent of changes in commodity prices for gas and oil, changes in interest
rates, the timing and extent of the Company's success in acquiring gas and oil
properties and in discovering, developing and producing reserves, delays in
obtaining necessary governmental approvals and the impact of competitive factors
on profit margins in various markets in which the Company competes.
PART II. OTHER INFORMATION



ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

(a) Exhibits:

Equitable Resources, Inc. By-Laws as Amended through
March 19, 1998.

(b) Reports on Form 8-K during the quarter ended March 31, 1998:

Form 8-K dated March 3, 1998, announcing earnings for the
fourth quarter and year ended December 31, 1997.

Form 8-K dated March 20, 1998, announcing Board of
Directors' approval for management to develop a plan to
sell its natural gas midstream operations located in
Louisiana and Texas.
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/ Jeffrey C. Swoveland
Jeffrey C. Swoveland
Vice President - Finance and Treasurer
and Interim Chief Financial Officer






Date: May 15, 1998