Aug 18 (Reuters) - Home Depot Inc (NYSE:HD) HD.N :
* THE HOME DEPOT ANNOUNCES SECOND QUARTER RESULTS; DECLARES QUARTERLY DIVIDEND OF $1.50 PER SHARE
* Q2 EARNINGS PER SHARE $4.02
* Q2 EARNINGS PER SHARE ESTIMATE $3.71 -- REFINITIV IBES DATA
* Q2 SALES $38.1 BILLION VERSUS REFINITIV IBES ESTIMATE OF $34.47 BILLION
* COMPARABLE SALES FOR Q2 OF FISCAL 2020 WERE POSITIVE 23.4 PERCENT, AND COMPARABLE SALES IN U.S. WERE POSITIVE 25.0 PERCENT
* IN Q2, COMPANY INVESTED APPROXIMATELY $480 MILLION IN ADDITIONAL BENEFITS FOR ASSOCIATES
* YEAR-TO-DATE, COMPANY HAS SPENT APPROXIMATELY $1.3 BILLION ON ENHANCED PAY AND BENEFITS IN RESPONSE TO COVID-19