US Generally Accepted Accounting Principles (US GAAP) are promulgated by the very prestigious US Accounting Profession and are considered the gold standard for best measuring economic performance of companies.
US Companies with March Quarter Ends comprise roughly 90% of all US Companies filing with the SEC.
Below here are the Total Reported US GAAP Earnings (Losses) From Continuing Operations for the Quarters Ended March 2017 and 2016 shown by Stock Market Capitalization Range for these 2,080 US Companies. The Earnings of the individual Companies can be viewed in posts shown on the right hand side of the computer screen under Blog Archive.
And as a comparison, below here is the same information for the December 2016 and 2015 Quarters:
|Company||US GAAP||US GAAP|
|$ mils||$ mils||$ mils||%|
|Above $10 Bil||372||214,991||162,588||52,403||32%|
|$1 Bil to $10 Bil||1,325||32,921||(3,339)||36,260||1086%|
|$500 Mil to $1 Bil||470||(814)||(11,628)||10,814||NM|
|Above $500 Mil||2,167||247,099||147,621||99,477||67%|