The 3,098 US Companies With Market Caps Above $100 Mil, With December Quarter Ends And Which Have Released Their December 2016 Quarterly Earnings By May 31, 2017 Generated December 2016 Quarter Total US GAAP Earnings of $242.3 Bil, Up a Historic High 79% From Their Total US GAAP Earnings of $135.0 Bil in the December 2015 Quarter, Driven By Off-the-Charts Oil & Gas Companies Earnings Improvement

From a review of the very fine Google Finance Website, the excellent Yahoo and Zacks Earnings Calendar Websites and of company financial statements in the US SEC Website, below here are the US GAAP Earnings (Losses) From Continuing Operations for the December Quarters of both 2016 and 2015 for the Companies headquartered in the US with Stock Market Capitalizations at the end of 2016 or very early in 2017 of more than $100 Mil, which have December Quarter Ends, which have filed their December 2016 Quarter Financial Statements with the SEC by May 31, 2017, and which released their December 2016 Earnings from April 7, 2017 to May, 31, 2017:

						Dec	Dec
						2016	2015
						Quarter	Quarter
					Calendar	US GAAP	US GAAP	Net	Net
Companies With Market Caps Above $10 Bil, With			Most		4Q 116	Net	Net	Income	Income
Dec Quarter Ends And Which Have Released Their Dec	City	State	Recent		Month	Income	Income	Better	Better
2016 Quarterly Earnings Late But By May 31, 2017	HQs	HQs	FYE		End	(Loss)	(Loss)	(Worse)	(Worse)
						$ mils	$ mils	$ mils	%
Perrigo	Allegan	MI	Dec16		Dec	(1,359)	(218)	(1,141)	-523%
Total of all 372 Releasing Dec 16 Earnings Previously						214,991	162,587	52,404	32%
Total of all 373 Releasing Earnings By May 31, 2017						213,632	162,369	51,263	32%
						Dec	Dec
						2016	2015
						Quarter	Quarter
					Calendar	US GAAP	US GAAP	Net	Net
Companies With Market Caps of $1-10 Bil, With Dec			Most		4Q 16	Net	Net	Income	Income
Quarter Ends And Which Have Released Their Dec 2016	City	State	Recent		Month	Income	Income	Better	Better
Quarterly Earnings Late But By May 31, 2017	HQs	HQs	FYE		End	(Loss)	(Loss)	(Worse)	(Worse)
						$ mils	$ mils	$ mils	%
Alere Inc	Waltham	MA	Dec16		Dec	(117)	(22)	(95)	-1200%
Total of all 1.325 Releasing Dec 16 Earnings Previously						32,921	(3,339)	36,260	1086%
Total of all 1,326 Releasing Earnings By May 31, 2017						32,804	(3,361)	36,165	1076%
						Dec	Dec
						2016	2015
						Quarter	Quarter
					Calendar	US GAAP	US GAAP	Net	Net
Companies With Market Caps of $100 Mil to $1 Bil, With			Most		4Q 16	Net	Net	Income	Income
Dec Quarter Ends And Which Have Released Their Dec	City	State	Recent		Month	Income	Income	Better	Better
2016 Quarterly Earnings Late But By May 31, 2017	HQs	HQs	FYE		End	(Loss)	(Loss)	(Worse)	(Worse)
						$ mils	$ mils	$ mils	%
Independence Holding Company	Stamford	CT	Dec16		Dec	7.8	3.9	3.9
Cannabis Science	Irvine	CA	Dec16		Dec	2.0	(4.8)	6.8
MTS Systems Corp	Eden Prairie	MN	Sep16		Dec	1.7	11.8	(10.1)
Sundance Strategies	Provo	UT	Mar16		Dec	0.6	(0.5)	1.1
Lifeway Foods Inc	Morton Grove	IL	Dec16		Dec	0.5	0.3	0.2
Citizens Inc	Austin	TX	Dec16		Dec	0.1	(2.2)	2.3
Median Group	San Antonio	TX	Dec16		Dec	(0.4)	(0.2)	(0.2)
Fincera	San Diego	CA	Dec16		Dec	(0.7)	(7.2)	6.5
Axim Biotechnologies	New York	NY	Dec16		Dec	(1.2)	(6.3)	5.1
Zero Gravity Solutions	Boca Raton	FL	Dec16		Dec	(1.5)	(1.6)	0.1
PrimeEnergy Corp	Stamford	CA	Dec16		Dec	(2.4)	(10.3)	7.9
Limbach Holdings	Pittsburgh	PA	Dec16		Dec	(2.5)	1.9	(4.4)
Carolco Pictures	Boca Raton	FL	Dec16		Dec	(5.0)	(5.7)	0.7
DASAN Zhone Solutions	Oakland	CA	Dec16		Dec	(5.3)	2.0	(7.3)
Lombard Medical	Irvine	CA	Dec16		Dec	(7.7)	(11.6)	3.9
Total of all 15						(14.0)	(30.5)	16.5
Total of all 1,384 Releasing Dec 16 Earnings Previously						(4,084)	(23,936)	19,852
Total of all 1,399 Releasing Earnings By May 31, 2017						(4,098)	(23,967)	19,869
Grand Total of all 3,098 Releasing Earnings By 5-31-17
And With Market Caps Above $100 Mil						242,338	135,042	107,297	79%