The Bank of Spain published indicators showing that nonfinancial companies in its quarterly sample recorded stronger sales, profits and returns in the first half of 2026, driven largely by energy, refining and fuel trading. Revenue rose 6.6% from a year earlier, compared with 3.7% growth in the same period of 2025. Net ordinary profit increased 30.9% after falling 6.2%, while return on assets rose to 5.7% from 4.7%. Underlying growth was more moderate. Excluding the sectors with atypical performance, revenue increased 2.9%, net ordinary profit rose 2.5% and return on assets edged up to 4.2% from 4.1%. Gross value added increased 12.2% for the full sample and 5.1% after reweighting to correct for the overrepresentation of large, industrial and energy companies. Performance also varied across firms: 61.5% reported higher revenue, but profit increases and declines were nearly evenly distributed, and 53.6% recorded lower returns on assets. The Bank of Spain will publish third-quarter 2026 indicators and preliminary annual data for 2025 on Nov. 24, 2026.