The next earnings season gets rolling in just a couple of days, and it’s a big one. For decades, Alcoa (AA) was the unofficial leadoff hitter of each quarterly reporting season, but that company changed its schedule a year ago and now the financials are first up. Healthy financials are a must for a healthy market, so let’s take a look at what to expect and where the biggest profit potential is. (Hint: It’s not where Wall Street is looking.) If you follow the financial news at all, you know there’s an obsession with interest rates. As interest they increase, banks make more money on what they lend, which in turn boosts the bottom line.