Published
{
"ticker": "ETN",
"cik": "0001551182",
"company": "Eaton Corporation plc",
"business_type": "industrial",
"schema_template": "standard industrial (net sales, cost of products sold, gross profit, segment operating profit, net income, diluted EPS; balance sheet; cash flow with capex and free cash flow)",
"reporting_currency": "USD",
"converted_to_usd": false,
"units": "actual dollars (not millions); share counts in actual shares; per-share amounts in dollars per ordinary share",
"units_notes_seen": {
"FY2025 10-K consolidated statements of income": "(In millions except for per share data)",
"FY2025 10-K consolidated balance sheets": "(In millions)",
"FY2025 10-K consolidated statements of cash flows": "(In millions)",
"FY2025 10-K consolidated statements of shareholders' equity": "(In millions) | Shares | Dollars",
"FY2025 10-K business segment information (Note 18)": "(In millions)",
"FY2025 10-K notes to consolidated financial statements": "Amounts are in millions unless indicated otherwise (per share data assume dilution). Columns and rows may not add and the sum of components may not equal total amounts reported due to rounding.",
"Q2 2026 10-Q consolidated statements of income": "(In millions except for per share data)",
"Q2 2026 10-Q consolidated balance sheets": "(In millions)",
"Q2 2026 10-Q condensed consolidated statements of cash flows": "(In millions)",
"Q2 2026 10-Q business segment information (Note 15)": "(In millions)"
},
"adjustments": {
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"fx": "None. Eaton reports in US dollars; the 2025 Form 10-K states the reporting currency is United States Dollars."
},
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}
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{
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"basic_eps": 2.52,
"dividends_declared_per_ordinary_share": 1.04,
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"segments": {
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"mobility": 845000000
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"period_type": "trailing twelve months",
"source_accession": "0001551182-26-000030",
"income_statement": {
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"diluted_eps": 9.82
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"cash_flow": {
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"notes": [
"Figures come from two filings: Eaton Corporation plc's Form 10-K for the year ended December 31, 2025 (accession 0001551182-26-000007, filed February 26, 2026) and its Form 10-Q for the quarter ended June 30, 2026 (accession 0001551182-26-000030, filed July 31, 2026). Every statement in both is captioned in millions except per-share data; all amounts here are restated into actual dollars, share counts into actual shares, and per-share amounts left in dollars per ordinary share.",
"The periods reported are exactly the ones those two filings print. The 10-K's income statement and cash flow statement carry three years (2025, 2024, 2023) and its balance sheet carries two (December 31, 2025 and 2024), so fiscal 2023 is reported here without a balance sheet. The 10-Q prints the three months and six months ended June 30, 2026 and 2025, a balance sheet at June 30, 2026 alongside December 31, 2025, and a cash flow statement on a six-month basis only.",
"Eaton is reported on a standard industrial template: net sales, cost of products sold, gross profit, segment operating profit, net income and diluted EPS; a balance sheet with cash, debt, assets and equity; and cash flow with capital expenditures and free cash flow. The company is a diversified power management manufacturer, so this is the frame that makes the business legible.",
"Eaton's income statement does not print a gross profit line. Gross profit here is net sales less cost of products sold, which reproduces the gross profit Eaton itself publishes in the 10-K's Consolidated Financial Results table: $10,317 million for 2025, $9,503 million for 2024 and $8,434 million for 2023, or 37.6%, 38.2% and 36.4% of net sales.",
"Eaton also prints no consolidated operating income line. In its place this record carries total segment operating profit, the measure Eaton's chief operating decision maker uses, taken from the business segment note: $6,713 million in 2025, $5,959 million in 2024 and $5,093 million in 2023. Corporate items - intangible asset amortization, net interest expense, restructuring charges and other - sit between that subtotal and income before income taxes.",
"'net_income' is net income attributable to Eaton ordinary shareholders, which is the numerator Eaton strikes its per-share figures on. The consolidated total before deducting noncontrolling interests is carried separately as 'net_income_including_noncontrolling_interests'.",
"Total debt is short-term debt plus the current portion of long-term debt plus long-term debt, as those three lines appear on the balance sheet. Net debt subtracts cash and short-term investments. Total liabilities is total current liabilities plus total noncurrent liabilities; Eaton's balance sheet does not print a combined total.",
"Free cash flow is net cash provided by operating activities less capital expenditures for property, plant and equipment. Cash flow amounts are carried with the sign the statement prints, so capital expenditures, dividends paid and share repurchases are negative.",
"The three-month periods carry no cash flow statement. Eaton's 10-Q presents cash flows on a six-month basis only, so the six-month figures are held in the year-to-date block rather than being split into quarters.",
"The trailing-twelve-month view is derived: fiscal 2025 plus the six months ended June 30, 2026 less the six months ended June 30, 2025. On that basis net sales are $30,026 million, net income attributable to ordinary shareholders $3,829 million, operating cash flow $4,950 million and free cash flow $3,934 million. Trailing diluted EPS of $9.82 is the same combination of the printed per-share figures; no trailing weighted-average share count is stated, because a weighted average cannot be added across periods.",
"During the first quarter of 2026 Eaton reorganized its reporting segments, combining the former Vehicle and eMobility segments into a single Mobility segment. The 10-Q recasts prior-period segment information onto the new four-segment basis (Electrical Americas, Electrical Global, Aerospace, Mobility); the 10-K, filed before the change took effect, presents fiscal 2025, 2024 and 2023 on the former five-segment basis. The annual and quarterly segment breakdowns in this record therefore sit on different bases and are not directly comparable. Consolidated net sales, profit and per-share figures are unaffected.",
"The June 30, 2026 balance sheet reflects two acquisitions closed in the first half of 2026: Boyd Thermal, a thermal components and systems business bought on March 12, 2026 for $9.55 billion net of cash acquired and reported within Electrical Global, and Ultra PCS Limited, an aerospace electronic controls business bought on January 23, 2026 for $1.53 billion net of cash acquired and reported within Aerospace. Cash paid for acquisitions was $11,079 million in the six months. Goodwill rose from $15,769 million to $20,229 million, other intangible assets from $5,054 million to $12,611 million, and total debt from $9,895 million to $20,611 million.",
"Those purchase price allocations are preliminary. Eaton states that the estimated fair values for Boyd Thermal and Ultra PCS will continue to be revised during the measurement period and that the differences could have a material impact on the allocation.",
"The acquisitions also explain why second-quarter earnings fell while sales rose. Net sales grew 21% year over year to $8,531 million, but intangible asset amortization roughly doubled to $255 million from $129 million and net interest expense rose to $201 million from $71 million, leaving diluted EPS at $2.11 against $2.51 a year earlier.",
"Both filings state that certain prior year amounts have been reclassified to conform to the current year presentation. No period's previously reported consolidated results were restated in a way that changed the figures in these statements.",
"Share counts were checked against the filings themselves: the ordinary share rollforward in the 10-K's statement of shareholders' equity ties (392.9 million at the end of 2024, less 5.7 million repurchased, plus 0.7 million issued under equity-based compensation plans, equals 387.9 million at the end of 2025), and the 388.4 million ordinary shares outstanding at June 30, 2026 sit alongside a weighted-average diluted count of 389.5 million for the quarter.",
"Eaton reports in US dollars, so no currency translation was applied. The company's ordinary shares are listed directly rather than as depositary receipts, and it has not split its shares in the period these filings cover, so no per-share adjustment was made."
],
"uncertainties": [
"No cash flow statement is reported for the individual three-month periods. Eaton's 10-Q presents cash flows for the six months ended June 30 only, and splitting them into quarters would require a first-quarter cash flow statement that is not in either of these filings.",
"No balance sheet is reported for the quarter ended June 30, 2025. The 10-Q's balance sheet columns are June 30, 2026 and December 31, 2025, and no balance sheet as of June 30, 2025 appears in either filing.",
"The first quarters of 2026 and 2025 are not reported as separate periods. Neither filing prints a three-month column ending March 31, and a first quarter obtained by subtracting the second quarter from the six months would carry no cash flow or balance sheet of its own.",
"Fiscal 2023 carries no balance sheet. The 10-K's balance sheet presents only December 31, 2025 and December 31, 2024.",
"The goodwill, other intangible assets and deferred income tax balances at June 30, 2026 rest on preliminary purchase price allocations for Boyd Thermal and Ultra PCS that Eaton says may still change materially during the measurement period.",
"Segment figures for fiscal 2025, 2024 and 2023 are on Eaton's former five-segment basis and segment figures for the 2026 and 2025 quarters are on the recast four-segment basis, so the two sets should not be compared line for line.",
"Eaton notes in both filings that columns and rows may not add and that the sum of components may not equal reported totals because of rounding. Total liabilities plus total equity differs from total assets by $1 million at December 31, 2024 and at June 30, 2026 for that reason."
],
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"prior_span_days": 90,
"prior_source_accession": "0001551182-26-000030",
"gap_days": 365
}
},
{
"label": "Net income",
"format": "usd",
"value": 821000000,
"text": "$821 million",
"exact": "$821,000,000",
"compact": "$821.00M",
"abs": "$821 million",
"prior_value": 982000000,
"prior": "$982 million",
"priorabs": "$982 million",
"yoy": "down 16.4%",
"source": {
"array": "quarterly",
"field": "income_statement.net_income",
"index": 0,
"period_label": "Q2 2026",
"period_end": "2026-06-30",
"period_start": "2026-04-01",
"span_days": 90,
"source_accession": "0001551182-26-000030",
"prior_index": 1,
"prior_period_label": "Q2 2025",
"prior_period_end": "2025-06-30",
"prior_period_start": "2025-04-01",
"prior_span_days": 90,
"prior_source_accession": "0001551182-26-000030",
"gap_days": 365
}
},
{
"label": "Diluted EPS",
"format": "eps",
"value": 2.11,
"text": "$2.11",
"exact": "$2.11",
"compact": "$2.11",
"abs": "$2.11",
"prior_value": 2.51,
"prior": "$2.51",
"priorabs": "$2.51",
"yoy": "down 15.9%",
"source": {
"array": "quarterly",
"field": "income_statement.diluted_eps",
"index": 0,
"period_label": "Q2 2026",
"period_end": "2026-06-30",
"period_start": "2026-04-01",
"span_days": 90,
"source_accession": "0001551182-26-000030",
"prior_index": 1,
"prior_period_label": "Q2 2025",
"prior_period_end": "2025-06-30",
"prior_period_start": "2025-04-01",
"prior_span_days": 90,
"prior_source_accession": "0001551182-26-000030",
"gap_days": 365
}
},
{
"label": "Segment operating profit",
"format": "usd",
"value": 1974000000,
"text": "$1.97 billion",
"exact": "$1,974,000,000",
"compact": "$1.97B",
"abs": "$1.97 billion",
"prior_value": 1682000000,
"prior": "$1.68 billion",
"priorabs": "$1.68 billion",
"yoy": "up 17.4%",
"source": {
"array": "quarterly",
"field": "income_statement.total_segment_operating_profit",
"index": 0,
"period_label": "Q2 2026",
"period_end": "2026-06-30",
"period_start": "2026-04-01",
"span_days": 90,
"source_accession": "0001551182-26-000030",
"prior_index": 1,
"prior_period_label": "Q2 2025",
"prior_period_end": "2025-06-30",
"prior_period_start": "2025-04-01",
"prior_span_days": 90,
"prior_source_accession": "0001551182-26-000030",
"gap_days": 365
}
},
{
"label": "Electrical Americas sales",
"format": "usd",
"value": 3951000000,
"text": "$3.95 billion",
"exact": "$3,951,000,000",
"compact": "$3.95B",
"abs": "$3.95 billion",
"prior_value": 3350000000,
"prior": "$3.35 billion",
"priorabs": "$3.35 billion",
"yoy": "up 17.9%",
"source": {
"array": "quarterly",
"field": "segments.net_sales.electrical_americas",
"index": 0,
"period_label": "Q2 2026",
"period_end": "2026-06-30",
"period_start": "2026-04-01",
"span_days": 90,
"source_accession": "0001551182-26-000030",
"prior_index": 1,
"prior_period_label": "Q2 2025",
"prior_period_end": "2025-06-30",
"prior_period_start": "2025-04-01",
"prior_span_days": 90,
"prior_source_accession": "0001551182-26-000030",
"gap_days": 365
}
}
],
"summary": "Eaton Corporation plc reported record net sales of $8.53 billion for Q2 FY2026, the quarter ended June 30, 2026, up 21.4% from a year earlier, and segment operating profit of $1.97 billion, up 17.4%. Net income attributable to Eaton shareholders was $821 million, down 16.4%, or $2.11 per diluted share, because costs below the segment line rose faster than the operating businesses grew: intangible amortization, net interest expense and acquisition charges all increased with the Boyd Thermal and Ultra PCS purchases, and the effective tax rate was higher than a year earlier. Electrical Americas, Eaton's largest segment, sold $3.95 billion, up 17.9%, on data center and machine OEM demand.",
"qa": [
{
"q": "How much revenue did Eaton report in Q2 FY2026?",
"a": "Eaton Corporation plc reported net sales of $8.53 billion for Q2 FY2026, the quarter ended June 30, 2026, a record for the company and up 21.4% from $7.03 billion in the same quarter a year earlier."
},
{
"q": "What was Eaton's earnings per share in Q2 FY2026?",
"a": "Eaton Corporation plc earned $2.11 per diluted share in Q2 FY2026, down 15.9% from $2.51 a year earlier, on net income attributable to Eaton shareholders of $821 million."
},
{
"q": "Why did Eaton's net income fall in Q2 FY2026?",
"a": "Eaton Corporation plc's net income of $821 million in Q2 FY2026 was down 16.4% from $982 million a year earlier even though segment operating profit rose to $1.97 billion from $1.68 billion. The decline sits below the segment line, in higher intangible amortization, higher net interest expense and acquisition and divestiture charges from the Boyd Thermal and Ultra PCS acquisitions, together with a higher effective tax rate."
},
{
"q": "How much revenue does Eaton's Electrical Americas segment generate?",
"a": "Electrical Americas, Eaton Corporation plc's largest segment, recorded net sales of $3.95 billion in Q2 FY2026, up 17.9% from $3.35 billion a year earlier, against total company net sales of $8.53 billion."
}
]
},
"company_details": {
"Name": "Eaton Corp plc",
"Ticker": "ETN",
"CIK": "0001551182",
"Exchange": "NYSE",
"State": "Ireland",
"Incorporation": "",
"SIC": "3590",
"Office": "Technology",
"Industry": "Misc Industrial & Commercial Machinery & Equipment"
},
"next_filing": {
"predicted_date": "2026-11-03",
"predicted_type": "10-Q"
},
"fiscal_period": {
"fiscal_year": 2026,
"fiscal_period": "Q2",
"tag": "FY26Q2",
"period_end": "2026-06-30",
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"fiscal_year_end": "1231",
"source": "facts"
},
"source_filings": [
{
"role": "annual",
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"filed": "2026-02-26",
"accession": "0001551182-26-000007",
"url": "https://www.sec.gov/Archives/edgar/data/1551182/000155118226000007/0001551182-26-000007-index.htm",
"source": "reported"
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{
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}