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 JUNE 30, 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 June 30, 1998

Common stock, no par value 37,100,000 shares
EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

Index




Page No.

Part I. Financial Statements:

Statements of Consolidated Income for the Three and
Six Months Ended June 30, 1998 and 1997 1

Statements of Condensed Consolidated Cash Flows
for the Three and Six Months Ended June 30, 1998
and 1997 2

Consolidated Balance Sheets, June 30, 1998,
and December 31, 1997 3 - 4

Notes to Consolidated Financial Statements 5 - 7

Information by Business Segment 8

Management's Discussion and Analysis of
Financial Condition and Results of Operations 9 - 17

Part II. Other Information 18 - 19

Signature 20
<TABLE>
<CAPTION>

EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

Statements of Consolidated Income (Unaudited)
(Thousands Except Per Share Amounts)



Three Months Ended Six Months Ended
June 30, June 30,
1998 1997 1998 1997
----------------------------- -----------------------------
Restated Restated

<S> <C> <C> <C> <C>
Operating revenues $ 182,097 $ 177,896 $ 475,329 $ 482,052
Cost of energy purchased 94,430 82,288 255,834 249,872
----------- ----------- ----------- -----------
Net operating revenues 87,667 95,608 219,495 232,180
----------- ----------- ----------- -----------

Operating expenses:
Operation 43,464 54,067 89,888 103,635
Maintenance 6,566 7,915 11,810 14,587
Depreciation, depletion and amortization 19,764 17,302 39,416 34,279
Taxes other than income 4,508 7,818 16,174 21,836
Impairment of assets - 13,000 - 13,000
----------- ----------- ----------- -----------
Total operating expenses 74,302 100,102 157,288 187,337
----------- ----------- ----------- -----------

13,365 (4,494) 62,207 44,843

Other income 374 530 298 687
Interest charges 10,262 9,219 20,852 18,942
----------- ----------- ----------- -----------

Income (loss) before income taxes 3,477 (13,183) 41,653 26,588

Income taxes (benefits) 1,203 (5,452) 14,727 9,081
----------- ----------- ----------- -----------

Net income (loss) from continuing operations 2,274 (7,731) 26,926 17,507

Income (loss) from discontinued operations after taxes - (1,532) (4,604) 1,020
----------- ----------- ----------- -----------

Net income (loss) $ 2,274 $ (9,263) $ 22,322 $ 18,527
=========== =========== =========== ===========

Average common shares outstanding 37,050 35,289 36,953 35,355
=========== =========== =========== ===========

Earnings (loss) per share of common stock - basic/diluted:
Continuing operations $ 0.06 $ (0.22) $ 0.72 $ 0.49
Discontinued operations - (0.04) (0.12) 0.03
----------- ----------- ----------- -----------
Net income $ 0.06 $ 0.26 $ 0.60 $ 0.52
=========== =========== =========== ===========

Dividends per share of common stock $ - $ - $ 0.59 $ 0.59
=========== =========== =========== ===========

<FN>
The accompanying notes are an integral part of these condensed
consolidated financial statements.
</FN>
</TABLE>
<TABLE>
<CAPTION>


EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

Condensed Consolidated Statements of Cash Flows (Unaudited)
(Thousands)



Three Months Ended Six Months Ended
June 30, June 30,
1998 1997 1998 1997
-------------------------- ---------------------------
Restated Restated

<S> <C> <C> <C> <C>
Cash flows from operating activities $ 67,311 $ 13,395 $ 114,967 $ 71,490

Cash flows from investing activities:
Capital expenditures (52,018) (28,895) (77,674) (47,577)
Proceeds from sale of property - 97 - 313
Additions to net assets of discontinued operations (9,730) (3,445) (13,741) (4,595)
---------- ---------- ----------- -----------
Net cash used in investing activities (61,748) (32,243) (91,415) (51,859)
---------- ---------- ----------- -----------

Cash flows from financing activities:
Retirement of long-term debt (5,880) (157) (10,880) (157)
Increase (decrease) in short-term loans (118,001) 35,769 (146,791) 51,201
Dividends paid - - (21,878) (20,648)
Proceeds from issuance of preferred trust securities 125,000 - 125,000 -
Proceeds from issuance of common stock 350 314 1,755 354
Purchase of treasury stock - (23,751) - (23,751)
---------- ---------- ----------- -----------
Net cash used in financing activities 1,469 12,175 (52,794) 6,999
---------- ---------- ----------- -----------

Net increase (decrease) in cash and cash equivalents 7,032 (6,673) (29,242) 26,630
Cash and cash equivalents at beginning of period 33,168 48,088 69,442 14,737
---------- ---------- ----------- -----------
Cash and cash equivalents at end of period $ 40,200 $ 41,415 $ 40,200 $ 41,367
========== ========== =========== ===========

Cash paid during the period for:
Interest (net of amount capitalized) $ 1,860 $ 2,358 $ 18,710 $ 15,037
========== ========== =========== ===========
Income taxes $ 8,345 $ 10,500 $ 9,854 $ 5,273
========== ========== =========== ===========

<FN>
The accompanying notes are an integral part of these condensed
consolidated financial statements.
</FN>
</TABLE>
<TABLE>
<CAPTION>

EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

Condensed Consolidated Balance Sheets (Unaudited)


ASSETS June 30, December 31,
1998 1997
-----------------------------------
(Thousands)
-----------------------------------
Restated

<S> <C> <C>
Current assets:
Cash and cash equivalents $ 40,200 $ 69,442
Accounts receivable 263,855 360,713
Unbilled revenues 10,197 25,935
Inventory 23,224 37,156
Deferred purchased gas cost 35,714 44,053
Derivative commodity instruments, at fair value 97,614 82,912
Prepaid expenses and other 59,402 64,523
-------------- --------------

Total current assets 530,206 684,734
-------------- --------------

Property, plant and equipment 1,928,723 1,862,412

Less accumulated depreciation and depletion 707,105 675,410
-------------- --------------

Net property, plant and equipment 1,221,618 1,187,002
-------------- --------------

Net assets of discontinued operations 250,236 238,182
-------------- --------------

Other assets 214,094 218,133
-------------- --------------

Total $ 2,216,154 $ 2,328,051
============== ==============
<FN>
The accompanying notes are an integral part of these condensed
consolidated financial statements.
</FN>
</TABLE>
<TABLE>
<CAPTION>

EQUITABLE RESOURCES, INC. AND SUBSIDIARIES
Condensed Consolidated Balance Sheets (Unaudited)



LIABILITIES AND STOCKHOLDERS EQUITY June 30, December 31,
1998 1997
-----------------------------------
(Thousands)
-----------------------------------
Restated
<S> <C> <C>
Current liabilities:
Short-term loans $ 134,653 $ 286,444
Accounts payable 185,218 288,192
Derivative commodity instruments, at fair value 96,210 79,012
Other current liabilities 109,442 92,053
-------------- --------------

Total current liabilities 525,523 745,701
-------------- --------------

Long-term debt 412,174 417,564

Deferred and other credits 323,907 341,266

Commitments and contingencies - -
Preferred trust securities 125,000 -

Capitalization:
Common stockholders' equity:
Common stock, no par value, authorized 80,000
shares; shares issued June 30,1998, 37,109;
December 31, 1997, 36,929 275,467 269,878
Retained earnings 555,687 555,246
Treasury stock, shares at cost June 30, 1998,
56; December 31, 1997, 56 (1,551) (1,551)
Accumulated other comprehensive income (53) (53)
-------------- --------------

Total common stockholders' equity 829,550 823,520
-------------- --------------

Total $ 2,216,154 $ 2,328,051
============== ==============

<FN>
The accompanying notes are an integral part of these condensed
consolidated financial statements.
</FN>
</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 June 30, 1998 and 1997, and
the results of operations and cash flows for the three months and six
months then ended. All adjustments are of a normal, recurring nature
unless otherwise indicated.

C. The results of operations for the three- and six-month periods ended June
30, 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. Management believes that the operations will be
sold in the fourth quarter of 1998.

Net income (loss) from discontinued operations was $1.0 million for the
six months ended June 30, 1997 and ($4.6) million for the six months
ended June 30, 1998. These results were reported net of income tax
expense (benefit) of $.06 million and $(2.3) million in 1997 and 1998,
respectively.

Interest expense allocated to discontinued operations was $4.0 million in
the first six months of 1998 and $3.5 million in the first six months of
1997.

Proceeds from the sale of the midstream operations are expected to be
adequate to exceed estimated losses from operations and costs of
disposal.

The net assets of discontinued operations are summarized as follows:

June 30, 1998 December 31, 1997
------------------------------------------
(millions)

Property, plant and equipment $ 326.8 $ 319.5
Deferred credits (86.6) (81.3)
-------------- --------------
$ 250.2 $ 238.2
============== ==============
Equitable Resources, Inc. and Subsidiaries
Notes to Condensed Consolidated Financial Statements (Unaudited)


E. In April 1998, $125 million of 7.35% Trust Preferred Capital Securities
were issued. The capital securities were issued through a subsidiary trust,
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. Interest expense for the
three- and six-months ended June 30, 1998, includes $1.7 million of
preferred dividends related to the trust preferred capital securities.

F. Comprehensive Income

In June 1997 the Financial Accounting Standards Board (FASB) issued
Statement of Financial Accounting Standards No. 130, "Reporting
Comprehensive Income" (SFAS No. 130). SFAS No. 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. SFAS No. 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 SFAS No. 130.

During the six months ended June 30, 1998 and 1997, total comprehensive
income (which includes net income) amounted to $22,322,000 and $18,803,000,
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. The company has not yet
determined what effect SFAS No. 131 will have on the Company's reported
segments.
Equitable Resources, Inc. and Subsidiaries
Notes to Condensed Consolidated Financial Statements (Unaudited)


I. Derivative Instruments and Hedging Activities

In June 1998 the FASB issued Statement of Financial Accounting Standards
No. 133, "Accounting for Derivative Instruments and Hedging Activities"
(SFAS No. 133), which is required to be adopted in years beginning after
June 15, 1999. The statement permits early adoption as of the beginning of
any fiscal quarter after its issuance. The Company has not yet decided when
to adopt the statement. The statement will require the Company to recognize
all derivatives on the balance sheet at fair value. Derivatives that are
not hedges must be adjusted to fair value through income. If the derivative
is a hedge, depending on the nature of the hedge, changes in the fair value
of derivatives will either be offset against the change in fair value of
the hedged assets, liabilities, or firm commitments through earnings or
recognized in other comprehensive income until the hedged item is
recognized in earnings. The ineffective portion of a derivative's change in
fair value will be immediately recognized in earnings. The Company has not
yet determined what effect SFAS No. 133 will have on the earnings and
financial position of the Company. However, SFAS No. 133 could increase
volatility in earnings and other comprehensive income.

J. At June 30, 1998, 8,963,000 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,
26,000 shares for issuance under the Company's Dividend Reinvestment and
Stock Purchase Plan, and 6,675,000 shares for possible use in connection
with future acquisitions.
<TABLE>
<CAPTION>

EQUITABLE RESOURCES, INC. AND SUBSIDIARIES

Information by Business Segment


Three Months Ended Six Months Ended
June 30, June 30,
------------------------------- ---------------------------------
1998 1997 1998 1997
------------------------------- ---------------------------------
(Thousands) (Thousands)
------------------------------- ---------------------------------
Restated Restated
Operating revenues

<S> <C> <C> <C> <C>
Supply and logistics $ 38,269 $ 50,387 $ 82,811 $ 98,471
Utilities 75,234 83,426 233,904 277,522
Services 98,007 74,096 215,808 182,698
Sales between segments (29,413) (30,013) (57,194) (76,639)
------------- ------------- -------------- -------------
Total $ 182,097 $ 177,896 $ 475,329 $ 482,052
============= ============= ============== =============

Operating income (loss) from continuing operations:

Supply and logistics $ 6,551 $ 9,640 $ 19,996 $ 20,670
Utilities 7,144 (8,826) 44,317 30,447
Services (330) (5,308) (2,106) (6,274)
------------- ------------- -------------- -------------
Total $ 13,365 $ (4,494) $ 62,207 $ 44,843
============= ============= ============== =============

Capital expenditures (continuing operations):

Supply and logistics $ 41,318 $ 18,366 $ 58,525 $ 28,336
Utilities 10,556 9,920 18,569 18,303
Services 144 609 580 938
------------- ------------- -------------- -------------
Total $ 52,018 $ 28,895 $ 77,674 $ 47,577
============= ============= ============== =============
</TABLE>
Management's Discussion and Analysis of Financial
Condition and Results of Operations

OVERVIEW


Equitable's consolidated net income for the quarter ended June 30, 1998,
was $2.3 million, or $0.06 per share, compared with a net loss of $9.3 million,
or $0.26 per share, for the quarter ended June 30, 1997. The 1997 loss included
a one-time, after-tax charge of $8.5 million ($13 million pretax), or $0.24 per
share, for an asset writedown related to the Company's investment in a natural
gas storage project in Avoca, New York.

In April 1998 the Company adopted a formal plan to sell its 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.
Management believes that the operations will be sold in the fourth quarter of
1998.

Equitable's income from continuing operations for the three months ended
June 30, 1998, was $2.3 million, or $0.06 per share, compared to a loss of $7.7
million, or $0.22 per share for the three months ended June 30, 1997. Excluding
the one-time charge for the storage project, 1997 results from continuing
operations would have been $0.8 million of net income or $0.02 per share for the
three months ended June 30. Overall, the current period results benefited from
higher net revenues from energy service operations and lower utility operating
expenses. These benefits were partially offset by lower revenues from crude oil
and natural gas liquids production and lower retail gas sales due to warmer
weather in the Company's distribution territory. 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.

Equitable's consolidated net income for the six months ended June 30,
1998, was $22.3 million, or $0.72 per share, compared to $18.5 million or $0.49
per share for the six months ended June 30, 1997. Excluding the 1997 storage
charge, income from continuing operations was essentially unchanged at $26.9
million, or $0.72 per share, for 1998 compared to $26.0 million, or $0.73 per
share for 1997. The current year benefits of higher net revenues from energy
services, new utility rate design, and lower production, exploration and
maintenance expenses in Supply and Logistics and Utilities were offset by the
effects of lower crude oil and natural gas liquids revenues, distribution
territory weather 21% warmer than 1997, increased depreciation, depletion and
amortization charges, and increased interest expense.
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 Six Months Ended
June 30, June 30,
SUPPLY AND LOGISTICS 1998 1997 1998 1997
- ----------------------------------------------------------------------------------- ------------------------------------
(Thousands) (Thousands)
---------------------------------- ------------------------------------
Restated Restated
<S> <C> <C> <C> <C>
Continuing Operations
Operating Revenues
Produced Natural Gas $ 28,508 $ 28,658 $ 60,677 $ 57,443
Produced Natural Gas Liquids 4,110 6,216 9,939 11,763
Crude Oil 3,691 7,233 7,857 14,721
Other 1,960 8,280 4,338 14,544
-------------- --------------- --------------- ---------------
Total Revenues 38,269 50,387 82,811 98,471
Cost of Energy Purchased 3,814 3,659 7,608 7,715
-------------- --------------- --------------- ---------------
Net Operating Revenues 34,455 46,728 75,203 90,756

Operating Expenses:
Production 7,899 8,804 14,964 17,670
Exploration 1,772 4,096 3,081 5,789
Gas Processing 1,009 1,723 2,261 3,043
Other 5,815 12,226 12,236 23,226
Depreciation, Depletion and Amortization 11,409 10,239 22,665 20,358
-------------- --------------- --------------- ---------------
Total Operating Expenses 27,904 37,088 55,207 70,086
-------------- --------------- --------------- ---------------

Operating Income from Continuing Operations $ 6,551 $ 9,640 $ 19,996 $ 20,670
============== =============== =============== ===============

Sales Quantities:
Produced Natural Gas (MMcf) 13,305 13,584 26,299 26,312
Crude Oil (MBls) 271 421 535 832
Natural Gas Liquids (thousands of gallons) 16,021 16,979 34,232 29,131

Discontinued Operations
Operating Revenues 380,787 243,669 770,134 517,532
Operating Income (loss) - (346) (5,444) 4,797
</TABLE>
Management's Discussion and Analysis of Financial
Condition and Results of Operations (Continued)

Three Months Ended June 30, 1998
vs. Three Months Ended June 30, 1997

Net operating revenues for the three months ended June 30, 1998,
decreased $12.3 million, due to the sale of the Company's Union Drilling
division in the fourth quarter of 1997 ($5.1 million), declines in crude oil
prices ($1.7 million) and volumes ($1.8 million) and natural gas liquids price
decline ($1.8 million).

Natural gas production declined slightly in 1998 compared to 1997, as a
1.9 bcf increase in offshore Gulf production (97%) was more than offset by
declines of 0.3 bcf in the Company's Appalachian region (3%) and 1.9 bcf 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 declines in crude oil (21%) and natural gas liquids (30%) prices
are a reflection of the overall commodity market, where oil price indexes show a
27% decline for the three-months ended June 30, 1998, compared to the same
period in 1997.

Total operating expenses for the second quarter of 1998 reflect savings
of $12.6 million due to the sales of the Union Drilling division and the western
properties. In addition, exploration expenses are down in the Gulf by $1.7
million because the 1998 drilling program has reallocated much of its
exploration budget to fund ongoing development and exploitation programs due to
the decline in oil prices. These savings are partially offset by higher
production costs ($1.7 million) and depreciation, depletion and amortization
(DD&A) expenses ($4.0 million) in the Gulf due to increases offshore production
activity and the acquisition of additional producing properties in the second
half of 1997.

Six Months Ended June 30, 1998
vs. Six Months Ended June 30, 1997

Net operating revenues for the six months ended June 30, 1998, decreased
$15.6 million due primarily to the sale of the Union Drilling division ($8.4
million) and declines in crude oil volumes ($3.9 million) and prices ($3.0
million) and natural gas liquids prices ($3.3 million). These decreases are
partially offset by an increase in the Company's average effective gas price
($3.9 million) as a result of a favorable hedged position.

Gas volumes for the six-month period of 1998 are comparable to 1997 as
production increases in the Gulf were offset by the loss of gas volumes
associated with the western property sale. The decline in oil volumes for the
year-to-date period is a result of the western sale.
Management's Discussion and Analysis of Financial
Condition and Results of Operations (Continued)

SUPPLY AND LOGISTICS (Continued)

Total operating expenses for the first six months of 1998 benefited from
the sales of the Union Drilling division ($8.7 million) and western properties
($14.2 million) and lower exploration expenses ($1.3 million) in the Gulf.
Offsetting these decreases is an increase in the Gulf's production costs ($2.6
million) and DD&A expense ($8.3 million) due to the reasons noted above in the
discussion of the second quarter results.


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 Six Months Ended
June 30, June 30,
UTILITIES 1998 1997 1998 1997
- ------------------------------------------------------------------------------------- -------------------------------------
(Thousands) (Thousands)

<S> <C> <C> <C> <C>
Operating Revenues
Residential Gas Sales $ 35,974 $ 48,920 $ 140,775 $ 180,529
Commercial Gas Sales 3,423 4,844 14,073 21,620
Industrial and Utility Gas Sales 10,745 10,107 22,357 27,040
Marketed Gas Sales 5,271 4,665 9,827 10,883
Transportation Service 15,173 10,806 37,790 29,291
Storage Service 2,530 1,878 4,975 3,786
Other 2,118 2,206 4,107 4,373
--------------- -------------- ---------------- ---------------
Total Revenues 75,234 83,426 233,904 277,522
Cost of Energy Purchased 29,555 36,218 104,783 142,004
--------------- -------------- ---------------- ---------------
Net Operating Revenues 45,679 47,208 129,121 135,518

Operating Expenses:
Operations and Maintenance 31,450 36,228 70,705 78,618
Depreciation, Depletion and Amortization 7,085 6,806 14,099 13,453
Impairment of Assets 13,000 13,000
--------------- -------------- ---------------- ---------------
Total Operating Expenses 38,535 56,034 84,804 105,071
--------------- -------------- ---------------- ---------------
Operating Income $ 7,144 $ (8,826) $ 44,317 $ 30,447
=============== ============== ================ ===============

Sales Quantities (MMcf):
Residential Gas Sales 3,050 4,411 13,720 17,307
Commercial Gas Sales 342 444 1,454 2,117
Industrial and Utility Gas Sales 4,048 4,350 8,666 9,781
Marketed Gas Sales 2,506 1,417 4,710 3,382
Transportation Deliveries 22,199 21,126 40,859 41,615
Heating Degree Days 572 919 2,882 3,642

</TABLE>
Management's Discussion and Analysis of Financia
Condition and Results of Operations (Continued)

Three Months Ended June 30, 1998
vs. Three Months Ended June 30, 1997

Net operating revenues for the quarter ended June 30, 1998, decreased
3.2% to $45.7 million, primarily as a result of weather 38% warmer than last
year in the Company's western Pennsylvania area distribution operations. The
effect of the weather on net operating revenues ($4.5 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 ($2.8 million benefit).

Approximately $0.8 million of the increase in transportation revenues
compared to 1997 also results from a base rate increase in 1997, with the
balance attributable to an increase in transportation for third parties rather
than regulated affiliates. This increase had minimal impact on the Company's
overall margins due to the regulatory treatment of purchased gas costs. Storage
revenues also increased due to new rates in effect in 1998.

Excluding the effect of the one-time storage project charge on 1997
results, operating expenses in the current period reflect the benefit of the
mild weather, as lower sales revenues are offset by savings in gross receipts
tax ($0.8 million), uncollectible accounts and customer assistance programs
($1.0 million, combined). The 1998 results also reflect lower utility and
corporate administrative expenses ($1.9 million), as the benefits are realized
from a third quarter 1997 evaluation and reduction of corporate office and
noncore business functions.

Six Months Ended June 30, 1998
vs. Six Months Ended June 30, 1997

Net operating revenues for the six-month period ended June 30, 1998,
decreased $6.4 million (4.7%) due to the warmer weather ($13.5 million),
substantially offset by the new rates in effect ($9.6 million) for gas sales and
transportation at the distribution company and for transportation and storage
services at Equitrans' pipeline. Marketed gas revenues declined 10% in the
current period, as the effects of natural gas commodity price decreases of 35%
offset volume increases of 40% compared to 1997. Taken together, these factors
resulted in a $0.4 million decline in net operating revenues in 1998. Net
operating revenues in 1998 declined by $1.3 million at Equitrans, due to the
elimination of certain processing surcharges previously passed through to
customers. This decrease is also reflected in operating expenses with no net
impact on the Company.

Excluding the storage project charge in 1997, operating expenses
decreased due to weather related factors ($4.5 million), the 1997 evaluation and
reduction of corporate office and noncore business functions ($2.3 million), and
the elimination of the processing surcharge ($1.3 million) described above.
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 Six Months Ended
June 30, June 30,
SERVICES 1998 1997 1998 1997
- -------------------------------------------------------------------------------------- -------------------------------------
(Thousands) (Thousands)
<S> <C> <C> <C> <C>
Operating Revenues
Marketed Natural Gas $ 75,476 $ 71,023 $ 174,345 $ 176,742
Energy Service Contracting 22,531 3,073 41,463 5,956
------------- -------------- -------------- -------------
Total Revenues 98,007 74,096 215,808 182,698
Cost of Energy Purchased 75,076 68,914 172,237 171,497
Energy Service Contract Costs 14,753 2,625 26,896 3,938
------------- -------------- -------------- -------------
Net Operating Revenues 8,178 2,557 16,675 7,263

Operating Expenses:
Other 7,238 7,606 16,130 13,068
Depreciation, Depletion and Amortization 1,270 259 2,651 469
------------- -------------- -------------- -------------
Total Operating Expenses 8,508 7,865 18,781 13,537
------------- -------------- -------------- -------------

Operating Income (Loss) $ (330) $ (5,308) $ (2,106) $ (6,274)
============= ============== ============== =============

Sales Quantities:
Marketed Natural Gas (MMcf) 32,626 27,163 68,556 57,725

</TABLE>

Three Months Ended June 30, 1998
vs. Three Months Ended June 30, 1997

Net operating revenues increased to $8.2 million for the quarter ended
June 30, 1998, compared to $2.6 million for 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 $1.7 million
reduction in net operating revenues in the second quarter of 1998, as energy
prices remained low 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 million due to the
acquisition of NORESCO ($2.0 million), and the start-up of the energy marketing
operations of Equitable Energy, a new nonregulated retail marketing group in the
Company's southwestern Pennsylvania distribution area ($0.5 million). These
increases were substantially offset by a decrease in operating expenses relating
to the energy marketing business. Depreciation, depletion, and amortization also
increased due to $0.8 million amortization of goodwill associated with NORESCO.

Six Months Ended June 30, 1998
vs. Six Months Ended June 30, 1997

Net operating revenues increased to $16.7 million for the six months
ended June 30, 1998, compared to $7.3 million for 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 $3.1 million
reduction in net operating revenues in the six months ended 1998, as energy
prices remained low and competition increased for the more profitable commercial
customers.

Operating expenses for this group increased $3.0 million, primarily in
the energy management and performance contracting businesses, due to the
acquisition of NORESCO ($5.9 million), and the start-up of the energy marketing
operations of Equitable Energy, a new nonregulated retail marketing group in the
Company's southwestern Pennsylvania distribution area ($0.5 million) offset
somewhat by a decrease in operating expenses relating to the energy marketing
business. Depreciation, depletion, and amortization also increased due to $1.5
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.

Cash flows from operating activities totaled $67.3 million in the three
months ended June 30, 1998, compared to $13.4 million in the 1997 period. Cash
flows from operations increased in 1998 primarily as a result of improved
collections of accounts receivable.
Management's Discussion and Analysis of Financial
Condition and Results of Operations (Continued)

CAPITAL RESOURCES AND LIQUIDITY (Continued)

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. The net
investment in these projects during the six months ended June 30, 1998, was
approximately $25.1 million.

ERI's financial objectives require ongoing capital expenditures for
growth projects in continuing operations of the Supply & Logistics segment, as
well as replacements, improvements and additions to plant assets in the
Utilities segment. Such capital expenditures during the 1998 quarter were
approximately $52 million, including $37 million for exploration and production
projects in the Gulf of Mexico. In addition, ongoing capital projects in the
Company's discontinued operations accounted for an additional $10 million use of
cash in the three months ended June 30, 1998. A total of $229 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 second quarter of 1998, financing activities used $1.5 million of
cash, as a result of the retirement of certain outstanding long-and short-term
debt through the issuance of preferred trust capital securities described below.

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 5.7% during the second 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 trust,
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.
Management's Discussion and Analysis of Financial
Condition and Results of Operations (Continued)

YEAR 2000 COSTS

ERI recognizes the need to ensure the continued safe and reliable
operation of its regulated utility systems and its nonregulated businesses up
to, across and beyond the year 2000. To achieve this, ERI has established a
program office to coordinate ongoing efforts to identify systems (and
operational processes) that are not Year 2000 compliant and to take corrective
actions as appropriate. The Company also has initiated discussions with its
significant suppliers, large customers and financial institutions to ensure that
those parties have appropriate plans to remediate Year 2000 issues when their
systems interface with the Company's systems or otherwise impact its operations.
The Company is assessing the extent to which its operations are vulnerable
should those organizations fail to remediate properly their computer systems.
Within ERI, assessment of systems has been substantially completed, systems have
been prioritized for remediation or replacement activities and corrective action
has been completed and tested on certain systems. In addition, ERI is presently
upgrading many of its financial and operating systems as part of an
enterprise-wide initiative to integrate systems and enhance operational
efficiencies. These systems are Year 2000 compliant. Management believes it has
adequate resources, both internal and external, to complete all necessary
activities. The estimated costs to convert remaining systems is not expected to
be material to results of operations in any future period.

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

The Securities and Exchange Commission has amended Rule 14a-4(C) under
the Securities Exchange Act of 1934 (the "1934 Act") which governs the
Company's use of discretionary proxy voting authority with respect to
shareholder proposals that are not being included in the Company's
proxy solicitation materials pursuant to Rule 14a-8 of the 1934 Act.
Therefore, in the event a shareholder does not notify the company by
March 1, 1999, of an intent to present such a proposal at the
Company's 1999 annual meeting, the Company's management proxies will
have the right to exercise their discretionary authority in connection
with the matter submitted by the shareholder, without discussion of
the matter in the proxy statement.

Item 6. Exhibits and Reports on Form 8-K

(a) Exhibits:

4.1 Junior Subordinated Indenture Between Equitable
Resources, Inc. and Bankers Trust Company.

4.2 Amended and Restated Trust Agreement Between Equitable
Resources, Inc. and Bankers Trust Company.

4.3 Equitable Resources, Inc. 7.35% Junior Subordinated
Deferrable Interest Debentures Certificate.

10.1 Employment Agreement Addendum No. 2 to Employment
Agreement dated August 1, 1997, with Donald I. Moritz.

10.2 Employment Agreement dated as of May 4, 1998, with
Murry S. Gerber.

10.3 Change in Control Agreement dated May 4, 1998, with
Murry S. Gerber.

10.4 Supplemental Executive Retirement Agreement dated as of
May 4, 1998, with Murry S. Gerber.

10.5 Post-Termination Confidentiality and Non-Competition
Agreement dated May 4, 1998, with Murry S. Gerber.

(b) Reports on Form 8-K during the quarter ended June 30, 1998:

Form 8-K Current Report dated May 4, 1998, announcing the
appointment of Murry S. Gerber as the Company's president
and chief executive officer effective June 1, 1998.
PART II. OTHER INFORMATION (Continued)


Item 6. Exhibits and Reports on Form 8-K (Continued)

Form 8-K Current Report dated June 2, 1998, announcing a jury
verdict in the case of U.S. Gas Transportation, Inc.

Form 8-K Current Report dated June 25, 1998, announcing
the addition of David L. Porges as the Company's senior
vice president and chief financial officer effective July
1, 1998.
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/ David L. Porges
________________________________
David L. Porges
Senior Vice President
and Chief Financial Officer





Date: August 14, 1998