Earnings season: Macquarie's top ASX picks for upcoming results

As earnings season news continues, here are the stocks Macquarie looks favourably upon.

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Earnings season can bring volatility as the market reacts to full year results. 

Broker Macquarie has identified several stock tips, as well as key themes and takeaways from broader earnings seasons results so far. 

Positive earnings momentum – especially for growth stocks

Macquarie said one key takeaway from results has been that high price to earnings ratios are not necessarily a red flag. 

Investors should not shy away from high-PE names if they are delivering growth and margin upside – the market still rewards them

In fact, despite high valuations (PEs >80), some growth stocks are among the best performers – the market is rewarding earnings and growth even at elevated multiples.

The broker said Week 2 delivered +12% net EPS beats, slightly below Week 1 (+33%), but season-to-date at +15%, indicating continued strength in earnings.

Guidance soft – but mostly expected

Soft guidance may be setting the stage for positive earnings revisions later, especially if macro conditions improve.

As is typical in August, initial FY26 guidance is conservative, with more misses (5) than beats (2).

However, companies with December year-ends are faring better (3 upgrades, no downgrades).

Stage analysis 

The broker continues to see the 4 stages of momentum as a useful way to think about how to position for reporting season, and for interpreting the results.

They categorise stocks into 4 momentum "stages":

Stage 1 (Bottoming): Weak past performance, signs of recovery. Best current price returns, even with net EPS misses.

Stage 2 (Rising): Strongest EPS surprises, outperforming.

Stage 3 (Topping): High EPS beats but underperforming in returns – likely priced in.

Stage 4 (Decline): Weakest EPS and guidance – still outperforming, but with caveats.

Stock ideas for upcoming results

The broker also listed key stock tips. 

Just as selling CBA was a widowmaker, but the time to try was in Week 2, the reverse is true for CSL Ltd (ASX: CSL) in Week 3. CSL's momentum is in Stage 1, and recent FY26 revisions are Neutral. For domestic investors looking to rotate from CBA and don't want Resources, CSL is a logical choice.

Other Stage 1 stocks with upgrades are Reliance Worldwide Corp Ltd (ASX: RWC) in Week 3, then Ansell Ltd (ASX: ANN) on Monday of Week 4. 

Stage 2 stocks with upgrades include: 

Additionally Regis Healthcare Ltd (ASX: REG) and Perenti Ltd (ASX: PRN) on Monday of Week 4.

Motley Fool contributor Aaron Bell has no position in any of the stocks mentioned. The Motley Fool Australia's parent company Motley Fool Holdings Inc. has positions in and has recommended CSL and Reliance Worldwide. The Motley Fool Australia has recommended Ansell, CSL, and Challenger. The Motley Fool has a disclosure policy. This article contains general investment advice only (under AFSL 400691). Authorised by Scott Phillips.

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