The second-quarter earnings season kicks off this week with key reports from PepsiCo Inc. (NASDAQ:PEP), Progressive Corp. (NYSE:PGR), and Delta Air Lines Inc. (NYSE:DAL) on Thursday, followed by major banks like JPMorgan Chase & Co. (NYSE:JPM), Citigroup Inc. (NYSE:C), and Wells Fargo & Co. (NYSE:WFC) on Friday. Goldman Sachs equity analysts have identified four options trading recommendations for the upcoming earnings season after screening 25 stocks known for frequently preannouncing in July and having a history of early results releases. Historically, July has accounted for approximately 8% of all preannouncements over the past 13 years, with a significant concentration in the TMT (Technology, Media, Telecom), Healthcare, and Discretionary sectors, which together make up about 50% of July’s preannouncements. “While preannouncements are not typically planned events, a company is more likely to preannounce if there is a scheduled event that falls into a period after the close of the quarter,” ...