EATON CORPORATION plc (ETN) FY2026 Q2 Statement of Cash Flows
2026-04-01 to 2026-06-30
Statement of Cash Flows
2026-04-01 to 2026-06-30
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Chart details
EATON CORPORATION plc cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026
Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Mar 31, 2026
- 565,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 1,127,000,000 US dollars. Net cash provided.
- Net income
- 822,000,000 US dollars
- Depreciation and amortization
- 399,000,000 US dollars
- Deferred income taxes
- 98,000,000 US dollars
- Pension and other postretirement benefits expense
- 13,000,000 US dollars
- Contributions to pension plans
- negative 20,000,000 US dollars
- Contributions to other postretirement benefits plans
- negative 3,000,000 US dollars
- Changes in working capital
- negative 219,000,000 US dollars
- Other - net
- 37,000,000 US dollars
- Investing activities
- negative 286,000,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the investing total. This quarter is the year to date less the prior quarter's year to date, and the prior quarter's tagged investing lines do not add up to its total. It may combine inflows and outflows.
- Capital expenditures for property, plant and equipment
- negative 253,000,000 US dollars
- Cash paid for acquisition of businesses, net of cash acquired
- 0 US dollars
- Proceeds from sales of property, plant and equipment
- 1,000,000 US dollars
- Investments in nonmarketable securities
- 0 US dollars
- Sales (purchases) of short-term investments - net
- negative 30,000,000 US dollars
- Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net
- 18,000,000 US dollars
- Other - net
- negative 23,000,000 US dollars
- Remaining investing cash flows, net (calculated)
- 1,000,000 US dollars
- Financing activities
- negative 922,000,000 US dollars. Net cash used.
- Proceeds from borrowings
- 0 US dollars
- Payments on borrowings
- negative 74,000,000 US dollars
- Short-term debt - net
- negative 419,000,000 US dollars
- Debt issuance costs
- negative 1,000,000 US dollars
- Cash dividends paid
- negative 443,000,000 US dollars
- Exercise of employee stock options
- 25,000,000 US dollars
- Repurchase of shares
- 0 US dollars
- Employee taxes paid from shares withheld
- negative 9,000,000 US dollars
- Other - net
- negative 1,000,000 US dollars
- Operating adjustment reconciliation
- 547,000,000 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
- 947,000,000 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
- 306,000,000 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
- negative 1,000,000 US dollars
- Ending cash on Jun 30, 2026
- 483,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 1,692,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 82,000,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 1.37×. 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
- 1,127,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 253,000,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 874,000,000 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 enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $305.00M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced 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.
- Cash-flow net income is $822.00 M, derived by subtracting the earlier cumulative period; the income statement reports $823.00 M for the same period. The $1.00 M difference is rounding: the filing reports each amount rounded to the nearest million dollars, and the quarter is the difference of two rounded year-to-date amounts. Neither amount has been adjusted.
- The filer's reported cash figures differ by $1.00 M: its operating, investing and financing totals, its reported net change in cash and the move from its beginning to its ending cash do not all agree. 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: 1,127,000,000 US dollars minus 253,000,000 US dollars equals 874,000,000 US dollars.
- Cash-flow net income is $822.00 M, derived by subtracting the earlier cumulative period; the income statement reports $823.00 M for the same period. The $1.00 M difference is rounding: the filing reports each amount rounded to the nearest million dollars, and the quarter is the difference of two rounded year-to-date amounts. Neither amount has been adjusted.
- The filer's reported cash figures differ by $1.00 M: its operating, investing and financing totals, its reported net change in cash and the move from its beginning to its ending cash do not all agree. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
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