Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Eaton Corp. plc pages available for free this week:
- Balance Sheet: Assets
- Analysis of Profitability Ratios
- Analysis of Solvency Ratios
- Common Stock Valuation Ratios
- Capital Asset Pricing Model (CAPM)
- Net Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Debt to Equity since 2005
- Price to Book Value (P/BV) since 2005
- Price to Sales (P/S) since 2005
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Eaton Corp. plc, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2026-03-31), 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 capital structure exhibits a period of relative stability between March 2021 and December 2025, characterized by a balanced distribution between total liabilities and total equity. Total liabilities generally fluctuated within a narrow range of 49% to 58% of the total balance sheet, while total equity remained predominantly between 41% and 50%. However, a significant structural shift occurs in March 2026, where total liabilities increase to 64.12% and total equity declines to 35.88%.
- Debt Obligations and Leverage
- Long-term debt, excluding the current portion, represents the largest component of noncurrent liabilities, typically ranging between 17% and 25% of total liabilities and equity. A notable escalation is observed in March 2026, where this figure rises to 33.65%, contributing to the overall increase in leverage. Short-term debt and the current portion of long-term debt exhibit high volatility, suggesting active refinancing cycles or seasonal fluctuations in liquidity management. The current portion of long-term debt peaked at 5.77% in June 2022 and remained volatile throughout the period.
- Operational Current Liabilities
- Accounts payable demonstrate a consistent upward trend, increasing from 6.37% in March 2021 to a peak of 10.10% in December 2025. This gradual increase suggests an expansion in operational scale or a strategic shift in supplier payment terms. Other current liabilities and accrued compensation remained relatively stable, with other current liabilities generally hovering between 6% and 8% of the total balance sheet.
- Equity Composition and Retained Earnings
- Retained earnings showed a steady growth trajectory from 20.20% in March 2021 to a peak of 27.52% in March 2023, indicating strong internal capital generation. However, this trend reversed in the subsequent periods, declining to 20.22% by March 2026. Capital in excess of par value remained stable around 31% to 36% for most of the period but experienced a sharp contraction to 23.27% in the final quarter analyzed. Accumulated other comprehensive loss remained a persistent negative factor, generally fluctuating between -9% and -13%, though it improved to -7.69% by March 2026.
- Noncurrent Liability Trends
- Pension and postretirement benefit liabilities show a consistent downward trend over the long term. Pension liabilities decreased from 3.76% in March 2021 to 1.22% in March 2026, while other postretirement benefits liabilities fell from 0.96% to 0.29% over the same period. Conversely, noncurrent operating lease liabilities showed a slight increase from 0.96% in early 2021 to 1.28% by March 2026, reflecting a gradual increase in leased asset utilization relative to the total balance sheet.