Salesforce (NYSE:CRM) reported fiscal second-quarter results on August 26, 2026, with non-GAAP earnings per share (EPS) of $5.90, an 80.36% surprise against consensus. However, analysts note that $2.53 per share of this beat was attributed to $2.6 billion in one-time net gains on strategic investments, masking flat operating income despite 11% revenue growth. The company's Agentforce annual recurring revenue (ARR) surpassed $1.5 billion, up 240% year-over-year, but its full-year FY27 cash flow growth guidance remains modest at 4% to 5%.