Spotify Technology S.A. SPOT will release first-quarter 2021 results on Apr 28, before the bell.The company’s earnings surprise history hasn’t been impressive. It delivered a negative earnings surprise of 76.2% in the last four quarters, on average.Q1 ExpectationsThe Zacks Consensus Estimate for revenues for the to-be-reported quarter is pegged at $2.55 billion, indicating year-over-year growth of 25.3%. Growth of subscribers and monthly active users (MAUs) is likely to have benefited the top line. However, average revenue per user or ARPU is expected to have declined due to shifts in both product and geographic mix.Gross margin is expected to have been lower due to impacts of seasonality. Notably, the metric is comparatively lower in the first and third quarters as costs of promotional campaigns are high compared with the second and fourth quarters. The Zacks Consensus Estimate stands at a loss of 57 cents per share for the to-be-reported quarter. The company had incurred a loss of 22 cents in the first quarter of 2020.What Our Model SaysOur proven model predicts an earnings beat for Spotify this time around. The combination of a positive Earnings ESP and a Zacks Rank #1 (Strong Buy), 2 (Buy) or 3 (Hold) increases the odds of an earnings beat. You can uncover the best stocks to buy or sell before they're reported with our Earnings ESP Filter.Spotify has an Earnings ESP of +56.31% and a Zacks Rank #3.Spotify Technology SA Price and EPS Surprise Spotify Technology SA price-eps-surprise | Spotify Technology SA QuoteOther Stocks That Warrant a LookHere are a few other stocks from the broader Zacks Business Services sector that investors may consider, as our model shows that these too have the right combination of elements to beat on earnings this season.S&P Global SPGI, with an Earnings ESP of +1.49% and a Zacks Rank of 3. You can see the complete list of today’s Zacks #1 Rank stocks here.Fiserv FISV, with an Earnings ESP of +0.56% and a Zacks Rank of 3.Avis Budget CAR, with an Earnings ESP of +15.22% and a Zacks Rank of 3.Zacks' Top Picks to Cash in on Artificial IntelligenceIn 2021, this world-changing technology is projected to generate $327.5 billion in revenue. Now Shark Tank star and billionaire investor Mark Cuban says AI will create "the world's first trillionaires." Zacks' urgent special report reveals 3 AI picks investors need to know about today.See 3 Artificial Intelligence Stocks With Extreme Upside Potential>>Want the latest recommendations from Zacks Investment Research? Today, you can download 7 Best Stocks for the Next 30 Days. Click to get this free report Avis Budget Group, Inc. (CAR): Free Stock Analysis Report Fiserv, Inc. (FISV): Free Stock Analysis Report S&P Global Inc. (SPGI): Free Stock Analysis Report Spotify Technology SA (SPOT): Free Stock Analysis Report To read this article on Zacks.com click here.