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S&P Dow Jones Indices
howard.silverblatt@spglobal.com
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4/9/2024
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S&P 500 EARNINGS AND ESTIMATE REPORT
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S&P Senior Index Analyst
howard.silverblatt@spglobal.com
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S&P Dow Jones Indices
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S&P 500 Index and Sector tax rates
S&P 500 TAX RATE
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SECTOR12 MoSEP,'2312 MoSep,'22Q3 2023Q2 2023Q3 2022Q3 2013Q3 1998QUATERLY12-MONTH
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S&P 50019.35%18.46%17.70%18.81%19.50%27.83%37.25%Avg fr 199329.68%30.60%
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Communication Services
22.25%19.39%15.87%19.29%21.93%24.21%58.18%Sep-2317.70%19.35%
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Consumer Discretionary
17.38%19.28%13.04%17.49%23.16%26.26%39.32%Jun-2318.81%19.82%
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Consumer Staples 21.57%20.82%22.69%21.55%23.22%27.11%34.67%Mar-2320.20%20.15%
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Energy 26.68%23.54%25.74%25.81%24.02%40.12%39.58%Dec-2220.90%19.66%
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Financials 18.65%18.36%16.96%20.21%18.17%27.48%32.69%Sep-2219.50%18.46%
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Health Care 19.16%15.93%21.31%23.11%19.00%23.87%37.02%Jun-2220.05%17.83%
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Industrials 20.08%21.20%22.59%18.89%20.22%27.18%36.48%Mar-2218.35%17.54%
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Information Technology
15.66%15.45%14.59%11.68%15.16%20.77%34.89%Dec-2116.33%17.56%
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Materials 21.42%23.35%19.18%22.78%22.17%32.48%40.38%Sep-2116.97%17.62%
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Real Estate4.24%5.38%5.13%3.59%3.81%Jun-2118.65%17.80%
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Utilities 12.68%11.60%8.30%14.75%13.16%32.58%35.97%Mar-2118.41%18.04%
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Dec-2015.81%18.02%
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Sep-2017.54%16.99%
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Jun-2021.62%17.48%
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Mar-2019.30%17.13%
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Dec-1913.02%17.50%
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Sep-1918.94%17.75%
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Issues 21% of issues
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Q1,'24 lower shares than Q1,'32
1466.67%
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4% lower shares314.29%
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Q1,'24 higher sharers than Q1,'23
733.33%
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4% higher shares00.00%
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OPERATING EARNINGS CONTRIBUTION
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estimateestimateestimateestimateestimateestimateestimateestimate
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Dec-25Sep-25Jun-25Mar-25Dec-24Sep-24Jun-24Mar-24Dec-23Sep-23Jun-23Mar-23Dec-22Sep-22Jun-22Mar-22Dec-21Sep-21Jun-21Mar-21Dec-20Sep-20Jun-20Mar-20Dec-19Sep-19Jun-19Mar-19
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Energy 6.21%6.44%6.56%6.58%6.06%6.50%6.79%6.47%6.71%8.59%6.74%9.45%11.24%14.50%16.57%8.60%6.65%5.46%3.33%2.11%-6.70%-1.32%-9.38%-14.38%0.36%4.96%4.29%3.10%
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Materials 2.18%2.34%2.70%2.33%2.20%2.34%2.69%2.16%1.47%2.38%2.95%2.82%2.57%2.92%4.56%3.93%2.99%3.32%3.63%2.67%2.92%2.23%2.98%3.73%2.09%2.36%2.84%2.29%
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Industrials 8.77%9.10%9.44%8.20%8.57%8.86%9.26%7.78%9.19%8.59%9.85%9.12%9.46%8.03%8.99%6.39%6.20%7.21%7.06%5.16%3.33%5.22%3.31%8.45%8.81%10.24%9.82%9.44%
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Consumer Discretionary
8.76%9.52%8.99%7.67%8.29%9.27%8.87%7.58%7.97%10.71%8.82%6.75%7.45%7.93%7.04%4.58%8.75%7.28%8.12%8.01%8.39%9.68%4.99%6.50%7.89%8.39%8.02%7.67%
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Consumer Staples5.87%6.19%6.06%5.89%6.13%6.50%6.40%6.94%6.69%7.20%6.89%6.35%6.61%5.25%6.21%5.90%5.46%6.23%6.07%5.78%6.84%8.84%10.64%13.54%7.50%6.97%6.81%6.59%
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Health Care13.15%13.45%13.72%14.29%13.51%13.84%13.88%13.94%11.05%11.42%11.70%13.21%14.01%14.69%16.44%15.76%12.80%15.94%13.86%14.97%13.69%15.64%21.91%27.41%13.00%13.15%14.36%14.52%
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Financials 16.81%16.65%17.07%18.14%16.93%16.98%17.78%19.17%20.21%14.96%21.68%22.79%17.65%12.91%5.77%17.23%22.18%18.84%24.29%24.83%30.19%25.12%23.15%-4.56%24.54%21.59%21.56%24.32%
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Information Technology
24.25%21.94%21.62%22.62%24.24%21.13%20.31%21.49%22.58%19.95%17.17%16.20%20.63%19.69%20.45%22.68%21.69%20.51%19.08%20.19%27.06%19.73%25.01%34.10%21.51%17.69%17.76%17.13%
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Communication Services
10.32%9.85%10.13%9.89%10.21%9.85%10.10%9.85%10.19%10.97%9.81%8.88%7.49%8.78%10.01%10.19%9.99%10.67%10.96%11.86%9.71%9.55%10.96%16.09%9.95%8.84%9.73%10.00%
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Utilities 2.40%3.31%2.45%3.13%2.50%3.40%2.57%3.26%2.56%3.67%2.75%3.12%1.83%3.28%2.20%3.04%1.59%2.98%1.98%3.19%3.00%4.26%4.70%5.70%2.58%4.13%2.72%3.47%
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Real Estate1.26%1.21%1.26%1.26%1.36%1.30%1.36%1.36%1.39%1.58%1.64%1.30%1.08%2.02%1.75%1.69%1.70%1.56%1.63%1.25%1.57%1.05%1.73%3.41%1.75%1.69%2.08%1.47%
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S&P 500100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%
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(change formula in column
S&P 500S&P 500 5YRS&P 500MIDCAPMIDCAP 5YRMIDCAPSMALLCAPSMALLCAP 5YRSMALLCAP
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C, G & K to use 2025 P/E)
2024 ESTPROJ ANNUALPEG2024 ESTPROJ ANNUALPEG2024 ESTPROJ ANNUALPEG
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OPER P/EGROWTH %OPER P/EGROWTH %OPER P/EGROWTH %
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S&P 50021.6214.091.5316.7810.841.5515.5312.401.25
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Communication Services
20.0217.851.1220.027.632.6329.4716.401.80
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Consumer Discretionary
26.2815.811.6615.4914.151.0912.498.341.50
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Consumer Staples19.677.952.4721.2518.471.1516.046.252.57
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Energy13.643.344.0812.21-5.58-2.1911.2717.030.66
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Financials16.0212.451.2910.838.731.2410.369.891.05
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Health Care19.0613.591.4023.1116.721.3824.4012.901.89
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Industrials22.0713.551.6319.9311.801.6918.4115.251.21
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Information Technology
29.2417.331.6925.7812.492.0620.5914.931.38
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Materials21.9410.072.1816.478.511.9414.859.671.54
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Real Estate36.607.005.2331.793.888.2044.789.824.56
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Utilities16.527.572.1815.086.152.4518.5512.191.52
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The average from Q1 1993 is 8.41%
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S&P 500 operating margins:
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QTR20242023202220212020201920182017201620152014201320122011201020092008*20072006
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Q4 12.09%10.92%13.41%10.39%10.61%10.10%10.27%9.27%7.98%8.98%9.76%8.04%8.70%8.68%7.27%-0.04%5.68%8.86%
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Q311.15%11.28%13.17%10.93%11.21%12.13%10.16%9.86%8.97%10.10%9.63%8.92%9.51%8.95%6.94%5.96%8.06%9.60%
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Q211.87%10.86%13.54%8.49%11.41%11.55%10.14%9.03%9.29%10.07%9.51%9.41%9.44%8.83%6.19%6.11%9.41%9.35%
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Q1(Q1,'24 estimate)12.09%11.64%11.93%13.02%5.86%11.21%11.40%9.84%8.75%9.45%9.76%9.52%9.07%8.99%8.34%4.56%6.25%9.23%9.03%
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*Q4 2008 is the only negative quarter in index history
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OBSERVATION Q1 2024Q2 2024Q3 2024Q4 20242024E2025E PRICE2024 P/E2025E P/E OBSERVATION
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3/31/2023$56.90$60.08$63.03$65.34$245.354109.3116.753/31/2023
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6/30/2023$56.93$59.21$62.17$64.74$243.054450.3818.316/30/2023
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9/29/2023$57.31$60.55$62.74$65.18$245.784288.0517.459/29/2023
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12/29/2023$55.92$59.55$63.18$63.79$242.444783.3519.7312/29/2023
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3/31/2024$54.25$58.67$62.83$64.55$240.30$273.795254.3521.8719.1912/30/2023
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Current$54.45$58.77$62.93$64.78$240.93$273.985209.9121.6219.02Current
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Change QTR0.37%0.17%0.16%0.36%0.26%0.07%-0.85%-1.11%-0.91%Change QTR
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Change fr Q1,'23-4.31%-2.18%-0.16%-0.86%-1.80%26.78%29.11%Change fr Q1,'23
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Q1 2024
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Of the 21 issues (503 in the index) with full operating comparative data
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18 beat, 1 missed, and 2 met their estimates; 10 of 20 (50.0%) beat on sales
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------------- ISSUES --------------------
----------- PERCENTAGE --------------------
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SECTORREPORTEDBEATMISSEDMETREPORTEDBEATMISSEDMET
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Energy 00000.00%#DIV/0!#DIV/0!#DIV/0!
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Materials 00000.00%#DIV/0!#DIV/0!#DIV/0!