# EATON CORPORATION plc (ETN) FY2026 Q2 Balance Sheet

- Company: EATON CORPORATION plc (ETN)
- Period: As of 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-31, accession number 0001551182-26-000030
- Page: https://plicit.ai/financials/etn/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/etn-fy2026-q2-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-06-30. The chart shows assets, liabilities and equity at that date.

- **Assets**: 56,181,000,000 US dollars
- **Current assets**: 14,772,000,000 US dollars
- **Non-current assets**: 41,409,000,000 US dollars
- **Liabilities (calculated)**: 35,882,000,000 US dollars
- **Current liabilities**: 11,909,000,000 US dollars
- **Non-current liabilities**: 23,973,000,000 US dollars
- **Equity**: 20,299,000,000 US dollars
- **Noncontrolling interest**: 45,000,000 US dollars. Included in consolidated equity; this amount is not added again.
- **Land and buildings**: 2,526,000,000 US dollars. Part of Net property, plant and equipment, drawn as one net amount.
- **Machinery and equipment**: 8,011,000,000 US dollars. Part of Net property, plant and equipment, drawn as one net amount.
- **Accumulated depreciation**: negative 5,834,000,000 US dollars. Part of Net property, plant and equipment, drawn as one net amount.
- **Accounts receivable - net**: 6,673,000,000 US dollars
- **Inventory**: 5,417,000,000 US dollars
- **Prepaid expenses and other current assets**: 1,987,000,000 US dollars
- **Cash**: 483,000,000 US dollars
- **Short-term investments**: 212,000,000 US dollars
- **Goodwill**: 20,229,000,000 US dollars
- **Other intangible assets**: 12,611,000,000 US dollars
- **Net property, plant and equipment**: 4,702,000,000 US dollars
- **Other assets**: 2,419,000,000 US dollars
- **Operating lease assets**: 855,000,000 US dollars
- **Deferred income taxes**: 592,000,000 US dollars
- **Accounts payable**: 5,421,000,000 US dollars
- **Other current liabilities**: 3,755,000,000 US dollars
- **Short-term debt**: 2,091,000,000 US dollars
- **Accrued compensation**: 630,000,000 US dollars
- **Current portion of long-term debt**: 11,000,000 US dollars
- **Long-term debt**: 18,509,000,000 US dollars
- **Deferred income taxes**: 2,139,000,000 US dollars
- **Other noncurrent liabilities**: 1,850,000,000 US dollars
- **Operating lease liabilities**: 715,000,000 US dollars
- **Pension liabilities**: 601,000,000 US dollars
- **Other postretirement benefits liabilities**: 158,000,000 US dollars
- **Capital in excess of par value**: 12,867,000,000 US dollars
- **Retained earnings**: 11,530,000,000 US dollars
- **Ordinary shares (388.4 million outstanding in 2026 and 387.9 million in 2025)**: 4,000,000 US dollars
- **Shares held in trust**: 0 US dollars
- **Noncontrolling interests**: 45,000,000 US dollars
- **Accumulated other comprehensive loss**: negative 4,146,000,000 US dollars

### Chart connections

- Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.
- The filed non-current assets lines add up to $41,408.00 M and the non-current assets total is $41,409.00 M; the $1.00 M difference is within the rounding of the filed amounts.
- The filed current liabilities lines add up to $11,908.00 M and the current liabilities total is $11,909.00 M; the $1.00 M difference is within the rounding of the filed amounts.
- The filed non-current liabilities lines add up to $23,972.00 M and the non-current liabilities total is $23,973.00 M; the $1.00 M difference is within the rounding of the filed amounts.
- The filed equity lines add up to $20,300.00 M and the equity total is $20,299.00 M; the $1.00 M difference is within the rounding of the filed amounts.