标普全球 2026年季度报告

FORM 10-Q QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934 For the quarterly period ended March31, 2026 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934 S&P Global Inc.(Exact name of registrant as specified in its charter) Registrant’s telephone number, including area code: 212-438-1000 Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the Securities Exchange Act of1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to suchfiling requirements for the past 90 days.Yes☑No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Date File required to be submitted pursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submitsuch files).Yes☑No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting companyor an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, and "emerginggrowth company" in Rule 12b-2 of the Exchange Act. ☑Large accelerated filer☐Acceleratedfiler☐Non-accelerated filer☐Smallerreportingcompany☐Emerging growthcompany If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying withany new or revised accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).YES☐NO☑ As of April24, 2026 (latest practicable date), 296.0 million shares of the issuer's classes of common stock (par value $1.00 per share) wereoutstanding excluding 7.2million outstanding common shares held by the Markit Group Holdings Limited Employee Benefit Trust. S&P Global Inc. INDEX PART I. FINANCIAL INFORMATIONItem1. Financial Statements (Unaudited)Report of Independent Registered Public Accounting Firm3Consolidated Statements of Income for the three months ended March 31, 2026 and 20254Consolidated Statements of Comprehensive Income for the three months ended March 31, 2026 and 20255Consolidated Balance Sheets as of March 31, 2026 and December 31, 20256Consolidated Statements of Cash Flows for the three months ended March 31, 2026 and 20257Consolidated Statements of Equity for the three months ended March 31, 2026 and 20258Notes to the Consolidated Financial Statements9Item2. Management’s Discussion and Analysis of Financial Condition and Results of Operations27Item3. Quantitative and Qualitative Disclosures About Market Risk49Item4. Controls and Procedures49PART II. OTHER INFORMATIONItem1. Legal Proceedings50Item1A. Risk Factors50Item 2. Unregistered Sales of Equity Securities and Use of Proceeds50Item5. Other Information50Item6. Exhibits52Signatures53 Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Directors of S&P Global Inc. Results of Review of Interim Financial Statements We have reviewed the accompanying consolidated balance sheet of S&P Global Inc. and subsidiaries (the Company) as of March 31,2026, the related consolidated statements of income, comprehensive income, and equity for the three-month periods ended March 31,2026 and 2025, the related consolidated statements of cash flows for the three-month periods ended March 31, 2026 and 2025, and therelated notes (collectively referred to as the “consolidated interim financial statements”). Based on our reviews, we are not aware ofany material modifications that should be made to the consolidated interim financial statements for them to be in conformity with U.S.generally accepted accounting principles. We have previously audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States)(PCAOB), the consolidated balance sheet of the Company as of December 31, 2025, the related consolidated statements of income,comprehensive income, equity and cash flows for the year then ended, and the related notes and schedule (not presented herein); andin our report dated February 10, 2026, we expressed an unqualified audit opinion on those consolidated financial statements. In ouropinion, the information set forth in the accompanying consolidated balance sheet as of December 31, 2025, is fairly stated, in allmaterial respects, in relation to the consolidated balance sheet from which it has been derived. Basis for Review Results These financial statements are the responsibility of the Company's management. We are a public accounting firm registered with thePCAOB and are required to be independent with respect to the Company in accordance with the U.S.