S&P Global Reports Second Quarter 2026 Results and Provides Updated 2026 Guidance

Timing and Scope of Second Quarter Disclosure

S&P Global Inc. announced its second quarter 2026 financial results through an earnings release issued on July 28, 2026. The disclosure provided a comprehensive review of the company's results of operations and financial condition for the quarter ended June 30, 2026. This announcement represents the company's regular quarterly earnings communication to shareholders and the investment community, offering transparency into operational performance during the first half of the fiscal year.

The earnings release included forward-looking guidance for the full year 2026, enabling investors to assess management's expectations for the remainder of the year. The timing of the announcement follows the company's earlier filing of pro forma financial data, suggesting a structured approach to communicating both historical and adjusted financial metrics to stakeholders. The company did not disclose the specific earnings per share, revenue figures, or other quantitative results in the Form 8-K itself, as these details are contained within the referenced exhibits.

Pro Forma Financial Statements and Comparative Analysis

As part of the earnings announcement, S&P Global furnished unaudited pro forma condensed consolidated statements of income for multiple reporting periods. These statements cover the three months ended March 31, 2026, as well as full-year comparisons for 2025, 2024, and 2023. The inclusion of pro forma statements alongside reported results allows investors to understand the company's performance on a consistent basis, particularly when structural changes or acquisitions have affected the composition of the business.

The company also provided an unaudited pro forma condensed consolidated balance sheet as of March 31, 2026. These pro forma presentations were incorporated by reference from the company's amended Form 8-K filing dated July 6, 2026, indicating that detailed financial schedules had been prepared in advance of the earnings announcement. Pro forma adjustments are commonly used to show what financial results would have been had certain transactions or changes been in effect for entire reporting periods, facilitating year-over-year and period-over-period comparisons for analytical purposes.

Content and Structure of Earnings Release Exhibit

The earnings release issued on July 28, 2026, was attached as Exhibit 99.1 to the current report filing. This exhibit contains the company's official communication regarding second quarter performance and serves as the primary vehicle for disseminating financial results to the public. The release is incorporated by reference under Items 2.02 and 7.01 of the Form 8-K, linking it formally to the company's disclosure of results of operations and financial condition as well as regulation fair disclosure obligations.

The disclosure structure reflects standard practices for quarterly earnings announcements, where companies furnish detailed results, management commentary, and forward guidance through a comprehensive earnings release. The attachment of the release as an exhibit ensures that the document becomes part of the official regulatory filing record and is made available through EDGAR and other financial information systems. This approach provides investors and analysts with a complete narrative of the quarter's performance alongside the regulatory filing.

Updated 2026 Full-Year Guidance

Within the earnings release, S&P Global provided updated guidance for the full year 2026. The company did not disclose the specific guidance metrics, targets, or ranges in the Form 8-K filing itself. All quantitative guidance figures, including revenue expectations, earnings per share targets, or margin projections, are contained within Exhibit 99.1, the earnings release. Investors seeking the company's specific forward guidance should refer to the complete earnings release text rather than relying on the Form 8-K summary.

Updated guidance released during quarterly earnings announcements is typically revised based on actual performance in the first half of the year, market conditions, and management's assessment of full-year prospects. By providing guidance updates at midyear, companies allow investors to adjust their own financial models and expectations accordingly. The provision of such guidance is a voluntary practice undertaken by most large-capitalization companies to maintain transparency with shareholders and the financial community.

Pro Forma Adjustment Context and Prior Filing

The pro forma financial statements furnished with this announcement reference the company's earlier Form 8-K/A filing dated July 6, 2026. This amended filing suggests that S&P Global made adjustments to previously reported information or provided additional pro forma presentations as the company prepared for the second quarter earnings announcement. The July 6 amended filing served as the source document for the detailed pro forma statements, indicating advance preparation of comparative financial data for the earnings release.

Pro forma adjustments and amended filings are typically made when companies need to correct information, provide additional detail, or incorporate newly acquired business segments into historical financial presentation. The fact that pro forma statements were filed separately before the earnings release allowed the company to provide comprehensive comparative data alongside the quarter's results. This methodical approach ensures that investors have access to consistent, comparable financial information when evaluating the company's performance.

Regulatory Filing Status and Incorporation by Reference

The Form 8-K filing includes important language regarding the regulatory status of the furnished information. Pursuant to general instruction B.2 to Form 8-K, the information furnished under Items 2.02 and 7.01, including both exhibits, is not deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934. This distinction affects the regulatory liability exposure associated with the information and is standard language for earnings releases and similar periodic disclosures.

Additionally, the filing specifies that the furnished information shall not be incorporated by reference into any filing or other document pursuant to the Securities Act of 1933, except as expressly set forth by specific reference. This safeguard protects the company from unintended incorporation of the earnings release into other documents, such as prospectuses or registration statements, unless explicitly intended. These regulatory clarifications are routine but important aspects of quarterly earnings filings that define the legal status and application of the disclosed information.

Investor Access and Information Resources

The complete earnings release and pro forma financial statements are available as exhibits to the Form 8-K filing, which is accessible through the SEC's EDGAR system and S&P Global's investor relations resources. Investors seeking detailed financial metrics, management commentary, or full guidance should access Exhibit 99.1, the earnings release, which contains the complete disclosure of results and forward-looking information. The pro forma balance sheet and income statements are available as referenced exhibits to the July 6, 2026 amended Form 8-K filing.

The disclosure includes unaudited financial information that investors should note has not been subject to independent audit as of the filing date. Unaudited pro forma statements are prepared for comparative and analytical purposes and should be understood as estimates reflecting management's assumptions about historical financial results had certain changes been in effect for entire periods. Investors are encouraged to review all furnished materials in their entirety and consult with financial advisors when evaluating the company's financial position and performance.

XBRL Data Filing and Transparency Requirements

S&P Global filed interactive data in Inline XBRL format as Exhibit 104, which is standard for all regulatory filings by large accelerated filers. XBRL tagging allows investors and analysts to extract, analyze, and compare financial data programmatically, enhancing transparency and accessibility of financial information. The cover page interactive data file facilitates automated processing of the filing's key information by financial databases and analytical platforms.

This structured data approach supports the SEC's broader objective of making corporate financial disclosures more accessible and analyzable for investors. XBRL formatting enables users to quickly identify and extract specific financial metrics, reducing reliance on manual document review. The inclusion of interactive data reinforces S&P Global's commitment to transparency and supports the efficient flow of information to the investment community.

Company Overview and Trading Information

S&P Global Inc. is incorporated in the State of New York and maintains its principal executive offices at 55 Water Street in New York, New York. The company trades on the New York Stock Exchange under the ticker symbol SPGI. S&P Global's common stock is par value $1.00 per share, and the company holds Commission File Number 1-1023 and IRS Employer Identification Number 13-1026995. The company is not an emerging growth company under SEC definitions, indicating its long-established presence and financial scale in the capital markets.

The disclosure was authorized by Judah Bareli, Vice President, Associate General Counsel, and Corporate Secretary, on behalf of S&P Global Inc., and was dated July 28, 2026. This authorization confirms that the filing was executed by appropriate corporate officers with authority to represent the company before the SEC. The signing officer's title and authority reflect the company's governance structure and compliance procedures for regulatory filings.