Apple will today announce its earnings for its fiscal Q3 ending in June, with the usual Q&A with analysts following immediately afterwards. The Zacks Consensus Estimate for Apple’s upcoming quarter’s EPS and revenue is $1.88 and $108.8 billion, marking year-over-year EPS and revenue growth of 19.75% and 15.64%, respectively. Motley Fool’s recent round up rated it a buy, but notes that the average target price is pretty much flat. But one big questionInvestors will be very keen to hear Apple’s expectations for the impact of the new Apple Upgrade program. That’s the question likely to drive market reaction to today’s earnings announcement.