Now that 195 companies, representing 49.9 percent of the S&P 500 (INDEXSP:.INX) by market cap, are reporting their Q2 earnings, non-financials have beaten consensus earnings estimates by 1.1 percent. A full 69 percent of non-financials have beaten EPS estimates, and as a whole they have beaten revenue estimates by 0.3 percent. S&P 500’s improved numbers The numbers improve when you include financials in the mix, with companies beating consensus earnings predictions by 3.7 percent and revenue predictions by 0.6 percent, reports Julian Emanuel and Kelly Sofka of UBS Investment Research. While a list of outperforming companies is welcome news for…