FactSet reported that 116 of the 503 companies that make up the S&P 500 Index had issued earnings per share (EPS) guidance for Q3’26 as of October 2, 2026. Of that total, 72 companies issued positive EPS guidance, while 44 issued negative EPS guidance. The 72 companies issuing positive guidance are the most for any quarter since FactSet began tracking the metric in 2006, surpassing the prior record of 65 set in Q2’21. The Information Technology, Industrials, and Health Care sectors accounted for 59 of the 72 companies issuing positive EPS guidance for the quarter.