On October 7, as companies ramp up investments in AI infrastructure, US businesses are poised for another robust quarterly earnings season. Goldman Sachs predicts that driven by companies at the heart of the AI infrastructure boom, S&P 500 companies are expected to see a 27% year-on-year increase in earnings for the September quarter. Ben Snider, Chief US Equity Strategist at Goldman Sachs, noted that recent macroeconomic data and signals related to the AI investment boom show no signs of a slowdown in investments. Manish Kabra, Chief US Equity Strategist at Societe Generale, stated that this will mark the third consecutive quarter with earnings growth exceeding 25%, an unprecedented performance outside the recovery period following the financial crisis. Meanwhile, revenues are expected to grow by 12%. Steve Chiavarone, Chief Investment Officer of Federated Hermes Equities, said that capital expenditures related to AI infrastructure construction are helping investors witness the 'best earnings and profit margin growth in their lifetimes,' adding that concerns that have been built up will ultimately be dispelled by strong earnings performance.