# EATON CORPORATION plc (ETN) FY2026 YTD Q2 Statement of Cash Flows

- Company: EATON CORPORATION plc (ETN)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-31, accession number 0001551182-26-000030
- Page: https://plicit.ai/financials/etn/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/etn-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. 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 Dec 31, 2025**: 622,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 1,634,000,000 US dollars. Net cash provided.
- **Net income**: 1,690,000,000 US dollars
- **Depreciation and amortization**: 671,000,000 US dollars
- **Deferred income taxes**: 135,000,000 US dollars
- **Pension and other postretirement benefits expense**: 23,000,000 US dollars
- **Contributions to pension plans**: negative 48,000,000 US dollars
- **Contributions to other postretirement benefits plans**: negative 6,000,000 US dollars
- **Changes in working capital**: negative 833,000,000 US dollars
- **Other - net**: 2,000,000 US dollars
- **Investing activities**: negative 11,661,000,000 US dollars. Net cash used.
- **Capital expenditures for property, plant and equipment**: negative 446,000,000 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**: 39,000,000 US dollars
- **Investments in nonmarketable securities**: negative 85,000,000 US dollars
- **Sales (purchases) of short-term investments - net**: negative 43,000,000 US dollars
- **Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net**: 1,000,000 US dollars
- **Other - net**: negative 48,000,000 US dollars
- **Financing activities**: 9,874,000,000 US dollars. Net cash provided.
- **Proceeds from borrowings**: 9,871,000,000 US dollars
- **Payments on borrowings**: negative 1,143,000,000 US dollars
- **Short-term debt - net**: 2,088,000,000 US dollars
- **Debt issuance costs**: negative 64,000,000 US dollars
- **Cash dividends paid**: negative 858,000,000 US dollars
- **Exercise of employee stock options**: 35,000,000 US dollars
- **Repurchase of shares**: 0 US dollars
- **Employee taxes paid from shares withheld**: negative 53,000,000 US dollars
- **Other - net**: negative 2,000,000 US dollars
- **Operating adjustment reconciliation**: 887,000,000 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**: 11,994,000,000 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 gross reconciliation**: 11,701,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **Exchange-rate effect**: 13,000,000 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 Jun 30, 2026**: 483,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 12,144,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 139,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 0.97×. 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**: 1,634,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 446,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 1,188,000,000 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 $1.63B of net income directly to operating cash and $56.00M 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 operating, investing and financing totals and exchange-rate effect do not add up to 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: 1,634,000,000 US dollars minus 446,000,000 US dollars equals 1,188,000,000 US dollars.
- The filer's reported cash figures differ by $1.00 M: its operating, investing and financing totals and exchange-rate effect do not add up to its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.