Abbott Laboratories (ABT) — Q2 2026 Earnings Preview

Report date: Thursday, July 16, 2026, before market open | Event: 2026Q2 Earnings Call

Setup: A stock under pressure heading into the print

ABT shares have been in a steady downtrend for most of 2026, falling from roughly $124 in early January to the high-$80s heading into this report — a decline of roughly 28% over the last six-plus months, including sharp drops around the January nutrition guidance cut, the April 16 Q1 report (when the stock fell from ~$101 to ~$95 as the Exact Sciences deal closed and diluted guidance), and a fresh slide from ~$95 on July 2 to ~$89 in the days right before earnings. That most recent leg down was tied to litigation headlines and diagnostics/device competitive concerns: Abbott shares fell 3.43% on July 14 alone, with commentary pointing to "litigation risks and medical device division concerns" and "legal proceedings regarding infant formula claims" weighing on institutional sentiment, alongside worries about intensifying competition in continuous glucose monitoring (CGM).

Sentiment going into the quarter is genuinely mixed. As one pre-earnings note put it, sentiment has been cautious, and investors dislike the Exact Sciences deal, though some see the stock as increasingly appealing long-term due to solid franchises and potential for upward EPS revisions. Despite the drawdown, sell-side price targets have stayed well above the current quote (consensus targets clustered around $116–$127, with a Buy-leaning rating skew), implying the Street still largely believes in the underlying franchise even as it grapples with near-term noise.

The numbers to beat

The Street expects organic (comparable) growth of approximately 9.85% for Q2 with EPS of $1.28. That lines up closely with management's own Q1-call guidance for adjusted EPS of $1.25–$1.31 for the second quarter. For the full year, Abbott is guiding to comparable sales growth of 6.5%–7.5% and adjusted diluted EPS of $5.38–$5.58 (midpoint $5.48), which already bakes in roughly $0.20 of EPS dilution from the Exact Sciences acquisition that closed March 23, 2026. Because comparable-sales reporting now folds in a full prior- and current-year run rate for Exact Sciences, headline growth rates look much larger than "organic legacy Abbott" growth — investors should listen for management's bridge between the two on the call, a topic that dominated Q&A on the Q1 call.

What drove Q1, and what should carry into Q2

On the April call, CEO Robert Ford described three "buckets" driving the 2026 growth algorithm: (1) steady, reliable double-digit MedTech and high-single-digit Pharma growth; (2) "trajectory-changing" recoveries in Core Lab Diagnostics and Nutrition; and (3) the Exact Sciences integration. Segment trends to watch for continuation or inflection in Q2:

Medical Devices — the largest and most reliable growth engine. In Q1, sales grew 8.5%, led by strong performance in cardiovascular device businesses, including double-digit growth in Electrophysiology, Heart Failure and Rhythm Management. Specifically: - Electrophysiology: growth of 13% included contributions from 2 pulsed field ablation catheter launches in the quarter — the Volt PFA catheter contributed to growth of 14% in the U.S., and the TactiFlex Duo catheter helped drive mid-teens growth in Europe. Management expects EP growth to accelerate as both catheters move from limited market release into broader launch, with an ambition to exit 2026 growing faster than the mid-to-high-teens market. - Diabetes Care/CGM: FreeStyle Libre sales were $2 billion in Q1 (+7.5%), held back by a delayed international tender renewal and a tough prior-year comp; management explicitly guided CGM to return to double-digit growth in the second quarter. This is arguably the single most important line item to watch, given recent Street chatter about CGM competitive/pricing pressure and decelerating U.S. prescription trends — Abbott has pushed back on reading too much into weekly Rx data alone. - Structural Heart: high-single-digit growth expected for the full year, but the U.S. mitral/LAA franchise has faced rising competitive intensity, prompting leadership changes; international growth remains double-digit.

Diagnostics — the segment most transformed by M&A. Q1 comparable sales grew just 2%, with Core Lab (+3%) benefiting from continued lapping of China's volume-based procurement (VBP) headwinds (China Core Lab sales were flat in Q1 versus prior double-digit declines), Rapid & Molecular down 10% on a weak respiratory season, and Cancer Diagnostics (the newly folded-in Exact Sciences business) up 13% comparably, driven by mid-teens growth of Cologuard and high-teens growth in international markets. Q2 is the first full quarter fully reflecting Exact Sciences post-close, so watch for: Cologuard volume/rescreen trends, cross-sell progress using Abbott's primary-care salesforce, and any commentary on Cancerguard (multi-cancer early detection) and international expansion — management has flagged this deal is meant to be a "beachhead" into the broader cancer-diagnostics TAM, not a one-product story.

Nutrition — the recovery story investors are watching most closely after last year's pricing missteps. Management reset pricing on select SKUs (e.g., Ensure) in Q4 2025 to reignite volume, and continues to expect these pricing actions, combined with the launch of several new products, to result in growth improving over the course of the year. Early signs were encouraging as of the Q1 call, but this remains a "show me" segment — sequential volume data in Q2 will be scrutinized.

Established Pharmaceuticals (EPD) — the quiet compounder, growing 9% comparably in Q1 with broad-based, often double-digit, strength across Latin America and Asia-Pacific emerging markets. Consistency here is expected, not a major swing factor.

Key risks and swing factors for the print

  1. NEC/infant formula litigation overhang. Legal exposure tied to necrotizing enterocolitis (NEC) claims against Similac premature-infant formula continues to be a sentiment drag, with large adverse jury verdicts reported in state courts and additional bellwether trials scheduled through 2026. Any commentary on reserves, upcoming trial dates, or appeal progress could move the stock independent of the operating results.
  2. CGM competitive dynamics. With FreeStyle Libre facing new entrants and reimbursement questions, confirmation (or a miss) on the guided return to double-digit CGM growth is a binary-feeling data point for the print.
  3. China VBP lapping in Core Lab Diagnostics. Management modeled a single-digit full-year China decline; further stabilization would support the "second-half acceleration" thesis, a key pillar of the FY26 guide.
  4. Exact Sciences integration execution. First full quarter of ownership — watch gross margin/dilution tracking versus the $0.20 EPS-dilution assumption, and qualitative integration commentary (the March 23 close capped a $21 billion deal that was, by some accounts, not warmly received by all investors despite Street praise for the strategic logic).
  5. Respiratory testing comps. Q1 respiratory virus testing was weaker than expected; management said it would not assume a make-up in Q4, so any incremental read on testing demand trends is relevant context, if not a Q2 swing factor itself.
  6. FX. Management guided to a "relatively neutral" FX impact on Q2 sales versus a ~4% tailwind in Q1 — worth confirming given dollar moves since the April call.

Capital returns

Abbott remains a Dividend Aristocrat/King, having increased its dividend payout for 54 consecutive years and most recently declaring a $0.63/share quarterly dividend. At a stock price near $89, that equates to a dividend yield approaching ~2.8%, near the high end of Abbott's historical range and a modest cushion for long-term holders amid the stock's 2026 drawdown.

Bottom line

Consensus is set for Q2 adjusted EPS of about $1.28 (within management's own $1.25–$1.31 guided range) on comparable sales growth approaching 10% — a number inflated by the full inclusion of Exact Sciences. The real questions for the stock are qualitative: (1) does CGM genuinely reaccelerate to double digits as promised, (2) does Nutrition show tangible volume recovery, (3) does Core Lab Diagnostics keep lapping China headwinds on schedule, and (4) how much does litigation/legal-risk commentary continue to overhang an otherwise diversified, high-single-to-double-digit-growth MedTech and Pharma base. With the stock down sharply YTD but analyst price targets still well above the current level, this print is likely to be read as a referendum on whether management's "second-half acceleration" thesis — reiterated confidently on the Q1 call — is still on track, or whether estimates need to come down further.