331 out of 493 S&P 500 companies mentioned artificial intelligence during their second quarter 2026 earnings calls, representing 67 % of America’s largest publicly traded companies. This marks the third consecutive quarter above the 65 % threshold and doubles the five-year average of 178 mentions. Companies that discussed AI delivered an average price gain of 15.7 % compared to 8.1 % for those that did not. Goldman Sachs estimates that AI contributed nearly half of S&P 500 earnings-per-share growth in 2026.
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