U.S. stocks surged to record highs Tuesday as oil prices retreated from recent spikes and first-quarter corporate profits consistently exceeded analyst expectations. The S&P 500 rose 0.8% to 7,259.22, the Dow Jones Industrial Average gained 356.35 points to 49,298.25, and the Nasdaq composite climbed 1% to 25,326.13. Brent crude fell 4% to $109.87 after briefly topping $115 Monday, amid reported U.S.-Iran ceasefire despite prior attacks on a U.S. ally. Companies like DuPont, which rallied 8.4% after raising annual forecasts, Pinterest, up 6.9% with active users jumping 11% to 631 million, and AB InBev, up 8.7% on international brand growth, drove gains. Scott Wren of Wells Fargo attributed resilience to earnings focus and AI spending, while Treasury yields dipped to 4.42% on oil's drop and mixed economic data.