The deciding value is calculated from the Form 10-K and Form 10-Q filings that member companies file with the US Securities and Exchange Commission (SEC) on EDGAR, combined with official exchange market data. Members are the official constituents of the S&P 500 Materials index as of the close of trading on December 31, 2026, with sectors classified under the Global Industry Classification Standard (GICS) in effect on that date. For each company, the most recent Form 10-K or Form 10-Q with a filing date on or before that date is used: a Form 10-Q supplies the quarterly value directly, and for a Form 10-K the quarterly value is the annual value minus the values in the previous three Forms 10-Q. Revenue is the sum of revenue across all members, Earnings per Share (EPS) is the sum of diluted earnings per share, Earnings is the sum of EPS multiplied by shares outstanding, Market Capitalization is the sum of common shares outstanding multiplied by the closing share price, P/E Ratio is index market capitalization divided by index earnings, and Profit Margin is index earnings divided by index revenue. Share prices are official closing prices on each company's primary exchange on that date, and a company with more than one ticker for the same shares and financial statements counts once. A company acquired by another index member keeps counting through its last eligible filing until the acquirer files consolidated results, and a company removed from the index, for example through bankruptcy, delisting, privatization or acquisition by a non-member, counts only for dates on which it was still a member. The outcome is Yes if the Revenue figure, in the units used in the market question (for example billions of US dollars for revenue), is above the value specified in the market question and No otherwise. It is not determined early and becomes final at 5:00 PM CT on the second business day after December 31, 2026, which allows time for filings to appear on EDGAR. If EDGAR delays posting those filings, resolution waits until they are published.

The deciding value is calculated from the Form 10-K and Form 10-Q filings that member companies file with the US Securities and Exchange Commission (SEC) on EDGAR, combined with official exchange market data. Members are the official constituents of the S&P 500 Materials index as of the close of trading on December 31, 2026, with sectors classified under the Global Industry Classification Standard (GICS) in effect on that date. For each company, the most recent Form 10-K or Form 10-Q with a filing date on or before that date is used: a Form 10-Q supplies the quarterly value directly, and for a Form 10-K the quarterly value is the annual value minus the values in the previous three Forms 10-Q. Revenue is the sum of revenue across all members, Earnings per Share (EPS) is the sum of diluted earnings per share, Earnings is the sum of EPS multiplied by shares outstanding, Market Capitalization is the sum of common shares outstanding multiplied by the closing share price, P/E Ratio is index market capitalization divided by index earnings, and Profit Margin is index earnings divided by index revenue. Share prices are official closing prices on each company's primary exchange on that date, and a company with more than one ticker for the same shares and financial statements counts once. A company acquired by another index member keeps counting through its last eligible filing until the acquirer files consolidated results, and a company removed from the index, for example through bankruptcy, delisting, privatization or acquisition by a non-member, counts only for dates on which it was still a member. The outcome is Yes if the Revenue figure, in the units used in the market question (for example billions of US dollars for revenue), is above the value specified in the market question and No otherwise. It is not determined early and becomes final at 5:00 PM CT on the second business day after December 31, 2026, which allows time for filings to appear on EDGAR. If EDGAR delays posting those filings, resolution waits until they are published.