def count_sql_creates
  counts = Hash.new(0)
  logger = -> (event, start, finish, id, payload) do
    if (table = payload[:sql][/INSERT INTO "(.+?)"/, 1])
      counts[table] += 1
    end
  end
  subscription = ActiveSupport::Notifications.subscribe('sql.active_record', logger)
  yield
  ActiveSupport::Notifications.unsubscribe(subscription)
  counts
end

count_sql_creates { ... some code that creates records ... }

# => { companies: 2, orders: 3, ... }