S&P 500 Earnings Leaderboard: Biggest Surprises Season to Date

As of this morning, nearly 75% of the S&P 500 companies have reported earnings.

Here's how things stand so far:

• Companies Exceeding EPS Estimates: 73%
• Companies Matching EPS Estimates: 9%
• Companies Falling Below EPS Estimates: 18%

Eastman Kodak has had the biggest percent surprise to the upside followed by Harman International Industries . In absolute dollars, Goldman Sachs still leads with a surprise of over $1.5 billion, followed by Apple with a $1.4 billion surprise.

Earnings - Best Performers (as of 4/29 AM)

Company	Symbol	Sector	Date	EPS Est.	Actual	% Chg
Starwood Hotels	HOT	Cons Disc	4/29/10	0.02	0.13	550%
Masco	MAS	Industrials	4/26/10	0.01	0.04	300%
Bank of America	BAC	Financials	4/16/10	0.09	0.28	211%
Yahoo!	YHOO	Tech	4/20/10	0.09	0.22	144%
Capital One	COF	Financials	4/22/10	0.59	1.40	137%

Thomson Reuters

On the downside, Pioneer Natural Resources leads the losers, reporting an -1,060% miss. In absolute dollars, Bank of America leads with its $795 million negative surprise.

Earnings - Biggest Losers (as of 4/29 AM)

Company	Symbol	Sector	Rpt Date	EPS Est.	Actual	% Chg
Prologis	PLD	Financials	4/22/10	0.17	0.01	-94%
Invesco	IVZ	Financials	4/28/10	0.26	0.21	-19%
Time Warner	TWC	Cons Disc	4/29/10	0.74	0.60	-19%
Robert Half	RHI	Industrials	4/27/10	0.06	0.05	-17%
Cinncinati Fin	CINF	Financials	4/28/10	0.45	0.39	-13%

Thomson Reuters

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