Common-Size Balance Sheet: Assets
Quarterly Data
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Eaton Corp. plc pages available for free this week:
- Statement of Comprehensive Income
- Balance Sheet: Assets
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Geographic Areas
- Common Stock Valuation Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Enterprise Value to FCFF (EV/FCFF)
- Net Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Total Asset Turnover since 2005
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Eaton Corp. plc, common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31).
The composition of assets for the observed period reveals several noteworthy trends. Current assets, as a percentage of total assets, demonstrate considerable fluctuation. Initially declining from 29.06% in March 2021 to a low of 21.94% in September 2021, they generally increased, peaking at 32.13% in March 2024 before receding to 29.95% by September 2025. This suggests a shifting liquidity position over time.
- Cash and Short-Term Investments
- Cash holdings experienced significant volatility, particularly increasing substantially to 4.53% of total assets in March 2025, a marked increase from prior periods. Short-term investments mirrored this pattern, rising to 5.52% in December 2022 and 5.69% in March 2024, before declining to 0.44% in December 2025. These movements indicate active management of liquid assets, potentially in response to investment opportunities or operational needs.
- Current Asset Components
- Accounts receivable, net, consistently represented a substantial portion of current assets, increasing from 8.99% to 13.67% between March 2021 and September 2025. Inventory also showed a steady upward trend, rising from 7.04% to 11.44% over the same period. These increases suggest potential growth in sales or changes in inventory management practices. Prepaid expenses and other current assets also exhibited an increasing trend, albeit less pronounced, rising from 1.78% to 3.50%.
Noncurrent assets consistently comprised the majority of the asset base, generally ranging between 70.94% and 78.06% of total assets. Within noncurrent assets, goodwill remained the dominant component, consistently accounting for approximately 38% to 43% of total assets. However, a gradual decline in the percentage of goodwill is observed from 40.37% in March 2021 to 38.23% in December 2025.
- Long-Term Assets
- Net property, plant, and equipment showed a gradual increase, moving from 8.57% to 10.46% of total assets. Other intangible assets experienced a decline, decreasing from 13.86% to 12.25% over the period. Operating lease assets and deferred income taxes both showed increasing trends, suggesting growing commitments related to leasing and tax obligations. Other noncurrent assets also demonstrated a slight upward trend.
The significant increase in cash as a percentage of total assets in March 2025, coupled with the corresponding decrease in short-term investments, warrants further investigation. The consistent growth in accounts receivable and inventory suggests potential increases in sales activity, but also requires monitoring to ensure efficient working capital management. The gradual decline in goodwill as a percentage of total assets could indicate impairment charges or strategic shifts in asset allocation.