Nvidia said its Q2 fiscal 2027 earnings release showed revenue up 106 % and net income up 126 %, with gross margin rising to 75 %. The company disclosed that it has entered land, power and shell guarantees totaling $108.5 billion for AI cloud partners, including a 20‑year lease agreement with OpenAI for a data center campus in Ohio. The $108.5 billion commitment consists of $3.5 billion in guarantees that would cover lease obligations if a partner defaults, and the remainder supports credit for the development of approximately 4.25 gigawatts at SB Energy's PORTS‑Pike Technology Campus. Nvidia said the campus will host Nvidia GPUs under a 20‑year lease and is expected to accommodate about 1.5 million GPUs per generation, generating $150 billion to $200 billion in revenue over multiple upgrade cycles. Nvidia said the guarantees become effective when data centers are ready, starting in fiscal year 2029, and it may provide additional credit support for up to 3.8 gigawatts, though the amount was not disclosed. Nvidia did not specify the financial impact of the additional support, and the long‑term effect on its earnings remains uncertain.