EATON CORPORATION plc (ETN) FY2026 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-03-31

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EATON CORPORATION plc cash flow reconciliation, Jan 1, 2026 through Mar 31, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $507,000,000.00Net income → Operating adjustments reconciliation: $361,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $272,000,000.00Deferred income taxes → Operating adjustments reconciliation: $37,000,000.00Pension and other postretirement benefits expense → Operating adjustments reconciliation: $10,000,000.00Operating adjustments reconciliation → Changes in working capital: $614,000,000.00Operating adjustments reconciliation → Other - net: $35,000,000.00Operating adjustments reconciliation → Contributions to pension plans: $28,000,000.00Operating adjustments reconciliation → Contributions to other postretirement benefits plans: $3,000,000.00Proceeds from borrowings → financing reconciliation: $9,871,000,000.00Short-term debt, net → financing reconciliation: $2,507,000,000.00Exercise of employee stock options → financing reconciliation: $10,000,000.00financing reconciliation → Net cash from financing activities: $10,796,000,000.00financing reconciliation → Payments on borrowings: $1,069,000,000.00financing reconciliation → Cash dividends paid: $415,000,000.00financing reconciliation → Debt issuance costs: $63,000,000.00financing reconciliation → Employee taxes paid from shares withheld: $44,000,000.00financing reconciliation → Other - net: $1,000,000.00Net cash used in investing activities → investing reconciliation: $11,375,000,000.00Proceeds from sales of property, plant and equipment → investing reconciliation: $38,000,000.00investing reconciliation → Cash paid for acquisition of businesses, net of cash acquired: $11,079,000,000.00investing reconciliation → Capital expenditures for property, plant and equipment: $193,000,000.00investing reconciliation → Investments in nonmarketable securities: $85,000,000.00investing reconciliation → Other - net: $25,000,000.00investing reconciliation → Payments for settlement of currency exchange contracts not designated as hedges - net: $17,000,000.00investing reconciliation → Sales (purchases) of short-term investments - net: $13,000,000.00investing reconciliation → Remaining investing cash flows, net (calculated): $1,000,000.00Exchange-rate effect → Cash sources and uses: $14,000,000.00Difference in the filed cash totals (calculated) → Cash sources and uses: $1,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $622,000,000.00Net cash from operating activities → Cash sources and uses: $507,000,000.00Net cash from financing activities → Cash sources and uses: $10,796,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $565,000,000.00Cash sources and uses → Net cash used in investing activities: $11,375,000,000.00Net income: $868,000,000.00Net income+$868.00 MDepreciation and amortization: $272,000,000.00Depreciation & amortization+$272.00 MDeferred income taxes: $37,000,000.00Deferred tax balances+$37.00 MPension and other postretirement benefits expense: $10,000,000.00Pension & postretirement expense+$10.00 MContributions to pension plans: -$28,000,000.00Pension contributions−$28.00 MContributions to other postretirement benefits plans: -$3,000,000.00Postretirement contributions−$3.00 MChanges in working capital: -$614,000,000.00Other working capital, net−$614.00 MOther - net: -$35,000,000.00Other operating, net−$35.00 MNet cash from operating activities: $507,000,000.00Operating cash+$507.00 MOperating adjustments reconciliation: $680,000,000.00Proceeds from borrowings: $9,871,000,000.00Debt issued+$9.87 BPayments on borrowings: -$1,069,000,000.00Debt repaid−$1.07 BShort-term debt, net: $2,507,000,000.00Short-term debt, net+$2.51 BDebt issuance costs: -$63,000,000.00Debt issuance costs−$63.00 MCash dividends paid: -$415,000,000.00Dividends paid−$415.00 MExercise of employee stock options: $10,000,000.00Stock option exercises+$10.00 MRepurchase of shares: $0.00Employee taxes paid from shares withheld: -$44,000,000.00Stock-award tax withholding−$44.00 MOther - net: -$1,000,000.00Other financing, net−$1.00 MNet cash from financing activities: $10,796,000,000.00Financing cash+$10.80 Bfinancing reconciliation: $12,388,000,000.00Capital expenditures for property, plant and equipment: -$193,000,000.00PP&E purchases−$193.00 MCash paid for acquisition of businesses, net of cash acquired: -$11,079,000,000.00Acquisitions, net of cash−$11.08 BProceeds from sales of property, plant and equipment: $38,000,000.00PP&E sales+$38.00 MInvestments in nonmarketable securities: -$85,000,000.00Investment purchases−$85.00 MSales (purchases) of short-term investments - net: -$13,000,000.00Short-term investments, net−$13.00 MPayments for settlement of currency exchange contracts not designated as hedges - net: -$17,000,000.00Derivatives, net−$17.00 MOther - net: -$25,000,000.00Other investing, net−$25.00 MRemaining investing cash flows, net (calculated): -$1,000,000.00Remaining investing (calculated)−$1.00 MNet cash used in investing activities: -$11,375,000,000.00. Cash required to fund net payments.Investing cash−$11.38 Binvesting reconciliation: $11,413,000,000.00Cash sources and uses: $11,940,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $622,000,000.00Beginning cash$622.00 MEnding cash: Cash, cash equivalents, and restricted cash: $565,000,000.00Ending cash$565.00 MExchange-rate effect: $14,000,000.00FX effect+$14.00 MDifference in the filed cash totals (calculated): $1,000,000.00Filer's cash difference(calculated)+$1.00 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$314.00 MOperating cash − cash spent on PP&ECash flow / Net income0.58×Operating cash flow ÷ net incomeNet cash change−$57.00 MEnding cash − beginning cash
Chart details

EATON CORPORATION plc cash flow reconciliation, Jan 1, 2026 through Mar 31, 2026

Cash flows for Jan 1, 2026 through Mar 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Mar 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2025
622,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
507,000,000 US dollars. Net cash provided.
Net income
868,000,000 US dollars
Depreciation and amortization
272,000,000 US dollars
Deferred income taxes
37,000,000 US dollars
Pension and other postretirement benefits expense
10,000,000 US dollars
Contributions to pension plans
negative 28,000,000 US dollars
Contributions to other postretirement benefits plans
negative 3,000,000 US dollars
Changes in working capital
negative 614,000,000 US dollars
Other - net
negative 35,000,000 US dollars
Investing activities
negative 11,375,000,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the investing total. The filing's tagged investing lines do not add up to the investing total; this is the difference. It may combine inflows and outflows.
Capital expenditures for property, plant and equipment
negative 193,000,000 US dollars
Cash paid for acquisition of businesses, net of cash acquired
negative 11,079,000,000 US dollars
Proceeds from sales of property, plant and equipment
38,000,000 US dollars
Investments in nonmarketable securities
negative 85,000,000 US dollars
Sales (purchases) of short-term investments - net
negative 13,000,000 US dollars
Payments for settlement of currency exchange contracts not designated as hedges - net
negative 17,000,000 US dollars
Other - net
negative 25,000,000 US dollars
Remaining investing cash flows, net (calculated)
negative 1,000,000 US dollars
Financing activities
10,796,000,000 US dollars. Net cash provided.
Proceeds from borrowings
9,871,000,000 US dollars
Payments on borrowings
negative 1,069,000,000 US dollars
Short-term debt, net
2,507,000,000 US dollars
Debt issuance costs
negative 63,000,000 US dollars
Cash dividends paid
negative 415,000,000 US dollars
Exercise of employee stock options
10,000,000 US dollars
Repurchase of shares
0 US dollars
Employee taxes paid from shares withheld
negative 44,000,000 US dollars
Other - net
negative 1,000,000 US dollars
Operating adjustment reconciliation
680,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
12,388,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing displayed reconciliation
11,413,000,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
Exchange-rate effect
14,000,000 US dollars
Difference in the filed cash totals (calculated)
1,000,000 US dollars. Into cash; drawn as the small gray flow above beginning cash.
Ending cash on Mar 31, 2026
565,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
11,940,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 57,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.58×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
507,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
193,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
314,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income exceeds operating cash. The diagram allocates $507.00M of net income directly to operating cash and $361.00M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • The filer's reported cash figures differ by $1.00 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 507,000,000 US dollars minus 193,000,000 US dollars equals 314,000,000 US dollars.
  • The filer's reported cash figures differ by $1.00 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
EATON CORPORATION plc (ETN) FY2026 Q1 Statement of Cash Flows Sankey chart
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