As third quarter earnings release period comes to an end, 84% of the S&P 500 (INDEXSP:.INX) have reported earnings and we can certainly draw some positives and negatives.  On one hand, S&P 500, overall, saw earnings per share rise 2% higher than estimates, but sales contracted 0.5%.  However, on a year over year basis, S&P 500 earnings per share grew 10% and sales rose 4%.  Margin levels continue to hover around 9.3%, but analyst estimates imply further gains, up . . .

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