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LLY · Q2 FY2026

ELI LILLY & Co Q2 FY2026 earnings analysis

By SageNoodle ResearchBullish
Reported results versus estimates
MetricActualEstimateResult
Revenue$22.97B$15.56B (yr ago)Beat
EPS$7.94$6.29 (yr ago)Beat
Free Cash Flow$10.69B$3.09B (yr ago)Beat
Gross MarginNot disclosedNot disclosed (yr ago)Miss
Operating Margin40.2% pre-tax margin43.6% pre-tax margin (yr ago)Miss

What changed

Q2 FY2026 revenue increased 47.6% year over year to $22.97 billion, while EPS rose 26.2% to $7.94 and table-derived free cash flow increased to $10.69 billion. Pre-tax margin declined 3.4 percentage points to 40.2%, showing that earnings did not keep pace with revenue despite substantial operating scale.

Impact on the investment thesis

There is no prior SageNoodle fair value to revise. This update establishes fair value at $1,132.40 per share: the quarter strengthens the growth case, but the lower pre-tax margin and a 37.7x trailing P/E leave the shares fairly valued at $1,123.

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