Goldman Sachs shared a list of efficient stocks as the Q3 earnings season nears.Jonathan Kitchen/Getty Images There's an unusually wide gap between highly efficient companies and everyone else. Goldman Sachs shared which firms are growing their returns on equity fastest. Here are 25 standout stocks to consider ahead of the Q3 earnings season. The market's most efficient companies are separating from the pack at a crucial time in the year.Corporate execution has been excellent once again.