Second-quarter earnings season is coming to a close, and Goldman Sachs said that companies' performance this time is one of the best ever. Of the 92% S & P 500 companies that have reported, 60% have beaten consensus earnings per share forecasts by more than a standard deviation of analyst estimates, according to data from the firm. That signifies the "highest rate in our 25 years of data history outside of 2009 and the COVID reopening," it found. "With the 2Q 2025 earnings season nearly complete, the quarter has been marked by one of the greatest frequency of earnings beats on record," wrote David Kostin, Goldman's chief U.S. equity strategist, in a note dated Aug. 15. The bar for this reporting season was already set lower heading into it, the strategist said. Concerns around the impacts

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