86% of S&P 500 Firms Top Q2 Estimates, Pushing Index to Record

86% of S&P 500 companies beat Wall Street's Q2 2026 earnings estimates, per the Wall Street Journal — well above the 70–75% historical norm. With over 75% of firms having reported, the index is on track for another quarter of double-digit earnings growth. The S&P 500 closed at a record 7,737 on August 4.