Goldman Sachs reports that investment gains from Alphabet and Amazon significantly inflated recent S&P 500 earnings growth.

Alphabet reported $37.7 billion in other income during the first quarter. These figures primarily represent unrealized gains on non-marketable securities rather than core operational growth.

The windfall boosted Alphabet's net income and earnings per share above analyst expectations. Excluding these investment-related gains, underlying S&P 500 earnings growth is considerably lower than reported headline figures.

The analysis suggests market performance is more concentrated than current financial data indicates.