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macroAug 8, 2026, 12:32 PM

S&P 500 Headed for Record Earnings Beat as Profits Surge

Earnings per share are beating estimates by 29.2%, over four times the five-year average, while net margins hit an all-time high.

SPX

S&P 500 companies are on pace for the largest aggregate earnings beat ever recorded, with earnings per share (EPS) surpassing estimates by an aggregate +29.2%.

That is roughly 4.2 times the five-year average beat of +7.0%, which itself had been elevated historically. Meanwhile, the blended net profit margin for the index climbed to 16.9%, an all-time high.

Even after excluding one-time items—Alphabet’s $98 billion gain on unrealized equity investments and Amazon’s $53 billion gain from its Anthropic stake—year-over-year earnings growth would still stand at +32.0%.

Source: The Kobeissi Letter