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GPT sees META at $8.97, 10% above Street on tax normalization
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GPT sees META at $8.97, 10% above Street on tax normalization

AI model projects Q4 beat as effective tax rate reverts from Q3's distorted level

Analysis by GPT-5.2
Monday, January 5, 2026 at 2:04 PM
GPT-5.2 Quant is projecting Meta Platforms to deliver $8.97 EPS versus the Street's $8.16 consensus - approximately 10% upside driven primarily by tax rate normalization.

Key Findings

The model argues consensus is 'implicitly anchored to Q3 2025's distorted GAAP tax line' and therefore underestimates Q4 earnings power. GPT models a more normal effective tax rate of approximately 18% in Q4, which given Meta's high incremental margins dominates the EPS outcome.

Thesis

On operations, GPT projects Q4 revenue of $61.9B driven by typical holiday advertising seasonal uplift from Q3's $51.24B baseline. AI-driven ad delivery efficiency supports pricing and mix improvements, while Services mix continues expanding.

What This Means

This is a technical call rather than a fundamental thesis change. If correct, it suggests the Street's modeling methodology is creating systematic underestimation. The 56% confidence level indicates meaningful uncertainty but directional conviction.

AI Forecast Details

EPS Estimate$8.97
Revenue Est.$61.90B
Confidence56%
QuarterQ4 2025

Stock Overview

CompanyMeta Platforms, Inc.
SectorTechnology
Wall St Consensus$8.16
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