Goldman Sachs stated that the US IPO market will significantly rebound in 2026, with about 50 companies completing IPOs and raising approximately $120 billion in funding. Ben Snider, Chief US Equity Strategist at Goldman Sachs, pointed out that this round of recovery is a normal cyclical rebound, driven by factors such as the wave of large corporate IPOs and the demand for AI related capital expenditures. The current market lacks the Internet foam and the number of extreme speculative issues in 2021, and is closer to structural recovery as a whole.