INSIGHTS

First Quarter 2026

With high geopolitical tension and unpredictable policy, we rely on fundamental economic data, earnings data, and upcoming company guidance to direct our decision making.

The 2026 market narrative flipped almost overnight. The year began on a positive note, with leading indicators pointing to improving economic data and a cyclical broadening including the manufacturing sector and housing.

The market finally began to broaden in January and February after years of technology-dominated performance. However, following the onset of the war in Iran, oil has almost exclusively dictated market direction.

Index Table

Within the S&P 500 Index there was a large dispersion across sectors, with Energy rising 38.25% and Technology dropping more than 9% — a reversal of the last three years when Technology and Communication Services were consistently the top-performing sectors and Energy lagged. Utilities and Staples, classic defensive sectors, were both outperformers in the first quarter. Small and mid-cap indices managed positive returns due to strong performance from the Energy, Materials, Industrial, and Utilities sectors and much less exposure to poor-performing Technology stocks.

Bond yields rose alongside oil, leading to slightly negative returns for most bond categories while commodity price gains led the market. Gold gained 8.3% while the price of oil nearly doubled. The rise in gasoline prices has been a strain on consumers and investors with a national average of more than $4 per gallon.

Artificial intelligence (AI) risk dominated the news cycle over the past quarter. Skepticism has replaced excitement as investors consider the deleterious effects of AI on labor in addition to the obsolescence of current processes and technologies. Large-US, AI-related stocks (AMZN, GOOGL, META, MSFT) fell not because company earnings declined, but because the market assigned a lower valuation multiple due to their heavy spending on data centers which means less capital is returned to investors in the near term. Lenders of private credit also fell as fear spread regarding their exposure to the software industry. As is typical with new technology, AI will inevitably make certain jobs obsolete. However, history also suggests that new jobs will emerge. Contrary to headlines, software jobs are almost back up to their 2022 peak and with wage gains. It’s likely far too early to determine AI’s ultimate effect on the labor force.

Sector Returns

The Fed remains on hold as they balance rising inflation expectations with signs the labor market is improving. Even before March’s strong employment report, there were declining unemployment claims and increasing regional manufacturing employment indices. The unemployment rate remains relatively low at 4.3%. Importantly, March’s unemployment data showed 20-to-24-yearolds’ jobless rate dropped sharply.

With high geopolitical tension and unpredictable policy, we rely on fundamental economic data, earnings data, and upcoming company guidance to direct our decision making. While we can’t predict what will happen in terms of the war, the earnings picture appears quite sound, and valuation multiples are now much lower because of the geopolitical turmoil. There has not been a sharp deterioration in the economy, yet the risk remains of a higher inflation paradigm resulting in lower stock valuation multiples and higher bond yields.

It’s important to note that prior to the unexpected Iran war, the economy was on solid footing due to supportive monetary and fiscal policy. If oil rises further and stays elevated for many months, then we will lower our growth expectations due to demand destruction. But given the likelihood of sudden changes to policy, we expect to remain patient and pragmatic in our approach, focusing on long-term capital appreciation.

Disclosures

Tandem Wealth Advisors LLC (“Tandem”) is an SEC-registered investment adviser. The information published herein is provided for informational purposes only and does not constitute an offer of investment advisory services. All information is subject to change without notice. Nothing contained herein constitutes financial, legal, tax, or other advice. No investment process is free of risk, and investors may lose all their investments. Past performance is not indicative of current or future performance and is not a guarantee. The opinions expressed in this document may not fit your risk and return preferences. The information provided is obtained from sources believed to be reliable, but we cannot attest to its accuracy. Past performance is not necessarily indicative of future returns. Certain information contained herein constitutes “forward-looking statements,” which can be identified by the use of forward-looking terminology such as “may,” “will,” “should,” “expect,” “anticipate,” “project,” “estimate,” “intend,” “continue,” or “believe,” or the negatives thereof or other variations or comparable terminology. Due to various risks and uncertainties, actual events, results, or performance may differ materially from those reflected or contemplated in such forward-looking statements. Nothing contained herein may be relied upon as a guarantee, promise, assurance, or a representation of future events or conditions. Additional copies of Tandem’s ADV Part 2A and/or Privacy Policy are available upon request by phone at 602-297-8600 or by email at info@tandemwealth.com.

Index Definitions

The S&P 500 Index measures the performance of the large-cap segment of the U.S. equity market. The S&P MidCap 400 Index measures the performance of the mid-cap segment of the U.S. equity market. The S&P SmallCap 600 Index measures the performance of the small-cap segment of the U.S. equity market. The Nasdaq 100 is a basket of the 100 largest, most actively traded U.S. companies listed on the Nasdaq stock exchange. The Russell 2000 Index measures the performance of the small-cap segment of the U.S. equity market. The MSCI World Ex USA Index captures large- and mid-cap representation across 22 of 23 developed market countries, excluding the U.S. The MSCI Emerging Markets Index captures more than 1,400 large- and mid-cap securities in 24 countries spanning five regions. The Bloomberg Barclays U.S. Aggregate Bond Index is a broad-based benchmark that measures the investment-grade, U.S. dollar-denominated, fixed-rate taxable bond market. The Bloomberg Barclays Investment Grade Corporates Index measures the investment-grade, fixed-rate, taxable corporate bond market. The Bloomberg Barclays Corporate High Yield Index measures the U.S. dollar-denominated, high-yield, fixed-rate corporate bond market. The Bloomberg Barclays Investment Grade U.S. Convertibles Index tracks the performance of investment-grade, U.S. dollar-denominated convertible securities. S&P 500 Sectors measure segments of the U.S. stock market as defined by GICS®. All index performance data sourced from Bloomberg.

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