S&P Global Announces Q2 2026 Earnings and Revises Full-Year 2026 Outlook

Details on Q2 2026 Earnings Release Timing and Coverage

S&P Global Inc. announced its Q2 2026 financial results via an earnings release dated July 28, 2026. This disclosure comprehensively reviews the company’s operational results and financial condition for the quarter ended June 30, 2026. It serves as the company's routine quarterly update to shareholders and the investment community, providing transparency into its performance over the first half of the fiscal year.

The release also included forward-looking guidance for the entire 2026 fiscal year, allowing investors to evaluate management’s expectations for the upcoming periods. The timing aligns with prior pro forma financial data filings, demonstrating a structured communication strategy that integrates both historical and adjusted financial metrics. Specific earnings per share, revenue, and other quantitative data were not included in the Form 8-K itself but are detailed in the accompanying exhibits.

Pro Forma Financial Statements and Comparative Reporting

Alongside the earnings announcement, S&P Global provided unaudited pro forma condensed consolidated income statements covering the three months ended March 31, 2026, as well as full-year comparisons for 2025, 2024, and 2023. These pro forma statements enable investors to assess the company’s performance consistently, especially considering structural changes or acquisitions impacting the business composition.

An unaudited pro forma condensed consolidated balance sheet as of March 31, 2026, was also included. These pro forma disclosures were incorporated by reference from the company’s amended Form 8-K filed on July 6, 2026, indicating preparation of detailed financial schedules prior to the earnings release. Pro forma adjustments illustrate hypothetical financial results assuming certain transactions or changes had been effective throughout the reporting periods, facilitating year-over-year and period-over-period analysis.

Structure and Content of the Earnings Release Exhibit

The July 28, 2026 earnings release was filed as Exhibit 99.1 to the current report. This exhibit represents the official communication of S&P Global’s Q2 performance and serves as the primary document for public dissemination of financial results. It is incorporated by reference under Items 2.02 and 7.01 of the Form 8-K, linking it to disclosures of operational results and financial condition as well as compliance with fair disclosure regulations.

The release follows standard quarterly reporting practices, providing detailed results, management commentary, and updated guidance. Attaching the release as an exhibit ensures it becomes part of the official regulatory record and is accessible via the SEC’s EDGAR system and other financial information platforms. This method offers investors and analysts a comprehensive narrative of the quarter’s performance alongside the regulatory filing.

Revised Full-Year 2026 Guidance

S&P Global updated its full-year 2026 guidance within the earnings release. The Form 8-K filing itself does not disclose specific guidance figures, targets, or ranges; these details are contained exclusively in Exhibit 99.1. Investors seeking precise forward-looking metrics such as revenue forecasts, earnings per share targets, or margin expectations should consult the full earnings release text.

Midyear guidance updates typically reflect actual performance in the first half, prevailing market conditions, and management’s outlook for the remainder of the year. Providing updated guidance allows investors to recalibrate financial models and expectations. This voluntary practice is common among large-cap companies to maintain transparency with shareholders and the financial community.

Context of Pro Forma Adjustments and Prior Amended Filing

The pro forma financial statements included in the announcement reference an amended Form 8-K/A filed on July 6, 2026. This filing indicates that S&P Global made adjustments or added pro forma presentations in preparation for the Q2 earnings release. The July 6 filing served as the foundation for the detailed pro forma data accompanying the earnings announcement.

Pro forma adjustments and amended filings are standard when companies need to correct prior data, add detail, or incorporate newly acquired segments into historical financials. Filing pro forma statements ahead of the earnings release ensures comprehensive comparative data is available alongside reported results, providing investors with consistent and comparable financial information for evaluation.

Regulatory Filing Status and Incorporation by Reference

The Form 8-K specifies that information furnished under Items 2.02 and 7.01, including exhibits, is not considered "filed" under Section 18 of the Securities Exchange Act of 1934, per general instruction B.2. This limits regulatory liability associated with the disclosed information and is standard for earnings releases and similar periodic reports.

Additionally, the filing clarifies that the furnished information will not be incorporated by reference into other filings under the Securities Act of 1933 unless explicitly stated. This protects the company from unintended inclusion of the earnings release in documents such as prospectuses or registration statements. These regulatory provisions are routine but critical for defining the legal status of quarterly disclosures.

Investor Resources and Access to Financial Information

The full earnings release and pro forma financial statements are accessible as exhibits to the Form 8-K filing via the SEC’s EDGAR system and S&P Global’s investor relations website. Investors interested in detailed financial data, management insights, or full guidance should review Exhibit 99.1. The pro forma balance sheet and income statements are available through the July 6, 2026 amended Form 8-K filing.

Investors should note that the unaudited financial data has not undergone independent audit as of the filing date. Pro forma statements are estimates based on management’s assumptions about historical results had certain changes been effective for entire periods. Reviewing all materials thoroughly and consulting financial advisors is recommended when assessing the company’s financial health and performance.

XBRL Interactive Data Filing and Transparency Initiatives

S&P Global submitted interactive data in Inline XBRL format as Exhibit 104, consistent with requirements for large accelerated filers. XBRL tagging enables investors and analysts to extract and analyze financial data efficiently, enhancing transparency and accessibility. The interactive data file supports automated processing of key filing information by financial databases and analytical tools.

This structured data submission aligns with the SEC’s goal of improving corporate disclosure accessibility. XBRL formatting allows rapid identification and extraction of specific financial metrics, reducing manual review burdens. Including interactive data underscores S&P Global’s dedication to transparency and facilitates efficient information flow to the investment community.

Company Profile and Market Information

S&P Global Inc., incorporated in New York, maintains its headquarters at 55 Water Street, New York, NY. The company’s common stock trades on the New York Stock Exchange under the symbol SPGI, with a par value of $1.00 per share. It holds Commission File Number 1-1023 and IRS Employer Identification Number 13-1026995. S&P Global is not classified as an emerging growth company under SEC definitions, reflecting its established market presence and scale.

The disclosure was authorized by Judah Bareli, Vice President, Associate General Counsel, and Corporate Secretary of S&P Global Inc., on July 28, 2026. This authorization confirms the filing was executed by authorized corporate officers in compliance with SEC regulatory requirements.