Sony Group Corporation SONY is scheduled to report second-quarter fiscal 2021 results on Oct 28, before the opening bell. In the last reported quarter, the company delivered an earnings surprise of 49%. It pulled off a trailing four-quarter earnings surprise of 170.9%, on average.The Japan-based company is expected to have recorded year-over-year higher revenues on the back of sales growth in the Electronics Products & Solutions (EP&S) and Music segments. Also, positive momentum in the Game & Network Services (G&NS) and Pictures segments is likely to have aided the performance.The EP&S segment is expected to have benefited from an increase in sales of televisions and digital cameras with an improvement in the product mix. The Music segment is likely to have gained from a rise in sales of recorded music and visual media and platform.The G&NS segment is expected to have benefited from an increase in sales of hardware and peripheral devices. The Pictures segment is likely to have gained from a rise in sales for media networks with higher advertising and subscription revenues and sales for motion pictures. These factors are expected to have positively impacted Sony’s top line in the quarter.For the September quarter, the Zacks Consensus Estimate for revenues is pegged at $21,958 million, which indicates growth of 10.3% from the year-ago quarter’s reported figure. The consensus estimate for adjusted earnings per share is pegged at $1.53, which suggests a decline of 55.9%.What Our Model SaysOur proven model predicts an earnings beat for Sony. The combination of a positive Earnings ESP and a Zacks Rank #1 (Strong Buy), 2 (Buy) or 3 (Hold) increases the odds of an earnings beat. That’s exactly the case here. You can uncover the best stocks to buy or sell before they’re reported with our Earnings ESP Filter.Earnings ESP: Sony’s Earnings ESP, which represents the difference between the Most Accurate Estimate and the Zacks Consensus Estimate, is +1.42% as the former is pegged at $1.56 and the latter at $1.53.Sony Corporation Price and EPS Surprise Sony Corporation price-eps-surprise | Sony Corporation QuoteZacks Rank: Sony currently carries a Zacks Rank #3.Other Stocks to ConsiderHere are some other companies that you may want to consider as our model shows that these too have the right combination of elements to post an earnings beat this quarter:SM Energy Company SM is slated to release third-quarter 2021 results on Oct 28. It has an Earnings ESP of +34.21% and a Zacks Rank #1. You can see the complete list of today’s Zacks #1 Rank stocks here.Reliance Steel & Aluminum Co. RS is scheduled to release third-quarter 2021 results on Oct 28. The company has an Earnings ESP of +3.54% and a Zacks Rank #1.Kite Realty Group Trust KRG has an Earnings ESP of +0.61% and a Zacks Rank #1. The company is set to report third-quarter 2021 results on Oct 28. Infrastructure Stock Boom to Sweep America A massive push to rebuild the crumbling U.S. infrastructure will soon be underway. It’s bipartisan, urgent, and inevitable. Trillions will be spent. Fortunes will be made. The only question is “Will you get into the right stocks early when their growth potential is greatest?” Zacks has released a Special Report to help you do just that, and today it’s free. Discover 7 special companies that look to gain the most from construction and repair to roads, bridges, and buildings, plus cargo hauling and energy transformation on an almost unimaginable scale.Download FREE: How to Profit from Trillions on Spending for Infrastructure >>Want the latest recommendations from Zacks Investment Research? Today, you can download 7 Best Stocks for the Next 30 Days. Click to get this free report Reliance Steel & Aluminum Co. (RS): Free Stock Analysis Report SM Energy Company (SM): Free Stock Analysis Report Kite Realty Group Trust (KRG): Free Stock Analysis Report Sony Corporation (SONY): Free Stock Analysis Report To read this article on Zacks.com click here. Zacks Investment Research