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Eaton Corp plc (ETN) Fundamental Analysis & AI Grade 2026

ETN NYSE Misc Industrial & Commercial Machinery & Equipment CIK: 0001551182
Update Pending • Analysis: May 6, 2026 • SEC Data: 2026-03-31
Combined AI Grade
A
76% Confidence
AGREEMENT
B
68% Conf
A
84% Conf

📊 ETN Key Takeaways

Revenue: $7.5B
Net Margin: 11.6%
Free Cash Flow: $314.0M
Current Ratio: 1.19x
Debt/Equity: 0.94x
EPS: $2.22
AI Grade: B with 68% confidence
Eaton Corp plc (ETN) receives a A fundamental grade with 76% confidence from our AI analysis based on SEC 10-K filings. With revenue of $7.5B, net profit margin of 11.6%, and return on equity (ROE) of 4.4%, Eaton Corp plc demonstrates strong fundamentals in the Industrial sector. Below is our complete ETN stock analysis for 2026.

Is Eaton Corp plc (ETN) a Good Investment?

Claude

Eaton Corp demonstrates solid revenue growth of 10.3% YoY and positive free cash flow generation, but faces concerning capital efficiency issues with ROE of only 4.4% and ROA of 1.6%. The disconnect between 10.3% revenue growth and flat net income (-0.1% YoY) signals margin compression and cost pressures that outpace top-line gains, while a high debt load of $18.6B with minimal cash reserves ($565M) creates financial inflexibility.

ChatGPT

Eaton shows high-quality fundamentals with double-digit revenue growth, strong operating and net margins, and robust returns on equity and assets. Financial health appears solid, supported by moderate leverage, excellent interest coverage, and strong free cash flow generation. The main caution is that net income was essentially flat year over year, which suggests investors should watch whether margin gains and earnings conversion continue alongside top-line growth.

Eaton Corp plc Key Strengths (ETN)

Claude
  • + Strong revenue growth of 10.3% YoY indicates solid market demand
  • + Positive free cash flow of $314M demonstrates cash generation capability
  • + Interest coverage ratio of 7.7x indicates healthy debt service capacity
ChatGPT
  • + Double-digit revenue growth with an 18.0% operating margin indicates strong execution and pricing/mix discipline
  • + High profitability and efficiency, with 21.0% ROE, 9.9% ROA, and 12.9% free cash flow margin
  • + Balance sheet risk looks manageable given 0.51x debt-to-equity, 34.2x interest coverage, and positive free cash flow well above capital expenditures

ETN Stock Risks: Eaton Corp plc Investment Risks

Claude
  • ! Extremely low returns on equity (4.4%) and assets (1.6%) signal poor capital allocation and efficiency
  • ! Net income essentially flat despite double-digit revenue growth indicates troubling margin compression
  • ! Weak liquidity position with quick ratio of 0.75x and high debt-to-equity of 0.94x limits financial flexibility
ChatGPT
  • ! Net income declined slightly year over year despite strong revenue growth, which may signal earnings pressure below the operating line
  • ! Cash on hand is relatively modest at $622M, limiting balance sheet flexibility if conditions tighten
  • ! Quick ratio of 0.81x suggests near-term liquidity is adequate but not especially conservative without relying on inventory or working capital turnover

Key Metrics to Watch

Claude
  • * Net profit margin trend - must improve to align with revenue growth trajectory
  • * Return on equity improvement - 4.4% is below cost of capital, unsustainable long-term
  • * Operating cash flow to net income ratio - monitor conversion quality and sustainability
ChatGPT
  • * Net income growth relative to revenue growth
  • * Free cash flow margin and operating margin sustainability

Eaton Corp plc (ETN) Financial Metrics & Key Ratios

Revenue
$7.5B
Net Income
$866.0M
EPS (Diluted)
$2.22
Free Cash Flow
$314.0M
Total Assets
$55.1B
Cash Position
$565.0M

💡 AI Analyst Insight

The relatively thin 4.2% FCF margin may limit capital allocation flexibility.

ETN Profit Margin, ROE & Profitability Analysis

Gross Margin N/A
Operating Margin 14.9%
Net Margin 11.6%
ROE 4.4%
ROA 1.6%
FCF Margin 4.2%

ETN vs Industrial Sector: How Eaton Corp plc Compares

How Eaton Corp plc compares to Industrial sector averages

Net Margin
ETN 11.6%
vs
Sector Avg 10.0%
ETN Sector
ROE
ETN 4.4%
vs
Sector Avg 15.0%
ETN Sector
Current Ratio
ETN 1.2x
vs
Sector Avg 1.8x
ETN Sector
Debt/Equity
ETN 0.9x
vs
Sector Avg 0.7x
ETN Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Eaton Corp plc Stock Overvalued? ETN Valuation Analysis 2026

Based on fundamental analysis, Eaton Corp plc has mixed fundamental signals relative to the Industrial sector in 2026.

Return on Equity
4.4%
Sector avg: 15%
Net Profit Margin
11.6%
Sector avg: 10%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.94x
Sector avg: 0.7x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Eaton Corp plc Balance Sheet: ETN Debt, Cash & Liquidity

Current Ratio
1.19x
Quick Ratio
0.75x
Debt/Equity
0.94x
Debt/Assets
0.0%
Interest Coverage
7.69x
Long-term Debt
$18.6B

ETN Revenue & Earnings Growth: 5-Year Financial Trend

ETN 5-year financial data: Year 2021: Revenue $21.4B, Net Income $2.2B, EPS $5.25. Year 2022: Revenue $20.8B, Net Income $1.4B, EPS $3.49. Year 2023: Revenue $23.2B, Net Income $2.1B, EPS $5.34. Year 2024: Revenue $24.9B, Net Income $2.5B, EPS $6.14. Year 2025: Revenue $27.4B, Net Income $3.2B, EPS $8.02.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Eaton Corp plc's revenue has grown significantly by 28% over the 5-year period, indicating strong business expansion. The most recent EPS of $8.02 reflects profitable operations.

ETN Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
4.2%
Free cash flow / Revenue

ETN Quarterly Earnings & Performance

Quarterly financial performance data for Eaton Corp plc including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q1 2026 $6.4B $866.0M $2.22
Q3 2025 $6.3B $1.0B $2.53
Q2 2025 $6.4B $982.0M $2.48
Q1 2025 $5.9B $821.0M $2.04
Q3 2024 $5.9B $891.0M $2.22
Q2 2024 $5.9B $744.0M $1.86
Q1 2024 $5.5B $638.0M $1.59
Q3 2023 $5.3B $607.0M $1.52

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Eaton Corp plc Dividends, Buybacks & Capital Allocation

Operating Cash Flow
$507.0M
Cash generated from operations
Capital Expenditures
$193.0M
Investment in assets
Dividends Paid
$415.0M
Returned to shareholders

ETN SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Eaton Corp plc (CIK: 0001551182)

📋 Recent SEC Filings

Date Form Document Action
May 22, 2026 4 xslF345X06/tm2615504-1_4seq1.xml View →
May 14, 2026 4 xslF345X06/tm2614665-1_4seq1.xml View →
May 12, 2026 4 xslF345X06/tm2614249-1_4seq1.xml View →
May 8, 2026 4 xslF345X06/tm2614083-12_4seq1.xml View →
May 8, 2026 4 xslF345X06/tm2614083-11_4seq1.xml View →

Frequently Asked Questions about ETN

What is the AI rating for ETN?

Eaton Corp plc (ETN) has a Combined AI Grade of A from Claude (B) and ChatGPT (A) with 76% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are ETN's key strengths?

Claude: Strong revenue growth of 10.3% YoY indicates solid market demand. Positive free cash flow of $314M demonstrates cash generation capability. ChatGPT: Double-digit revenue growth with an 18.0% operating margin indicates strong execution and pricing/mix discipline. High profitability and efficiency, with 21.0% ROE, 9.9% ROA, and 12.9% free cash flow margin.

What are the risks of investing in ETN?

Claude: Extremely low returns on equity (4.4%) and assets (1.6%) signal poor capital allocation and efficiency. Net income essentially flat despite double-digit revenue growth indicates troubling margin compression. ChatGPT: Net income declined slightly year over year despite strong revenue growth, which may signal earnings pressure below the operating line. Cash on hand is relatively modest at $622M, limiting balance sheet flexibility if conditions tighten.

What is ETN's revenue and growth?

Eaton Corp plc reported revenue of $7.5B.

Does ETN pay dividends?

Eaton Corp plc pays dividends, with $415.0M distributed to shareholders in the trailing twelve months.

Where can I find ETN SEC filings?

Official SEC filings for Eaton Corp plc (CIK: 0001551182) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is ETN's EPS?

Eaton Corp plc has a diluted EPS of $2.22.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is ETN's fundamental grade?

Based on our AI fundamental analysis in June 2026, Eaton Corp plc has a A grade with 76% confidence. The AI analysis suggests favorable fundamentals based on SEC filings. This is not investment advice.

Is ETN stock overvalued or undervalued?

Valuation metrics for ETN: ROE of 4.4% (sector avg: 15%), net margin of 11.6% (sector avg: 10%). Compare these metrics with sector averages to assess valuation.

What is ETN's AI grade for 2026?

Our dual AI analysis gives Eaton Corp plc a combined A grade for 2026. Revenue is data pending, with profitability above sector average. Always conduct your own research.

What is ETN's free cash flow?

Eaton Corp plc's operating cash flow is $507.0M, with capital expenditures of $193.0M. FCF margin is 4.2%.

How does ETN compare to other Industrial stocks?

Vs Industrial sector averages: Net margin 11.6% (avg: 10%), ROE 4.4% (avg: 15%), current ratio 1.19 (avg: 1.8).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: May 6, 2026 | Data as of: 2026-03-31 | Powered by Claude AI