Stock Analysis on Net
Stock Analysis on Net

Eaton Corp. plc (NYSE:ETN)

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Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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Eaton Corp. plc, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020
Short-term debt
Current portion of long-term debt
Accounts payable
Accrued compensation
Liabilities held for sale
Other current liabilities
Current liabilities
Long-term debt, excluding current portion
Pension liabilities
Other postretirement benefits liabilities
Noncurrent operating lease liabilities
Deferred income taxes
Other noncurrent liabilities
Noncurrent liabilities
Total liabilities
Ordinary shares
Capital in excess of par value
Retained earnings
Accumulated other comprehensive loss
Shares held in trust
Total Eaton shareholders’ equity
Noncontrolling interests
Total equity
Total liabilities and equity

Based on: 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), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).

Short-term debt
The proportion of short-term debt relative to total liabilities and equity exhibited fluctuations over the periods. It started low in early 2020, peaked sharply in mid-2021, then declined significantly and remained minimal through most of 2023 and early 2024, with slightly higher percentages observed again towards mid-2025.
Current portion of long-term debt
This component showed considerable volatility, with several peaks notably in late 2020, early 2022, and mid-2025. The percentage decreased sharply in mid-2021 but returned to moderate levels afterward. Overall, the current portion of long-term debt maintained a variable but important share of total liabilities and equity.
Accounts payable
Accounts payable steadily increased from approximately 5.79% in early 2020 to around 9.3% by mid-2025, indicating a gradual rise in short-term obligations to suppliers or creditors as a percentage of total liabilities and equity.
Accrued compensation
Accrued compensation fluctuated moderately across the periods but demonstrated an overall increasing trend from below 1% in early 2020 to peaks above 1.7% in late 2023 and 2024, reflecting growing liabilities related to employee compensation.
Liabilities held for sale
This liability item was reported only through the first half of 2021, maintaining a consistent but small share around 1.4% to 1.5%, after which no data were provided, suggesting potential disposals or reclassification.
Other current liabilities
Other current liabilities remained relatively stable, fluctuating around 6% to 7.5% throughout the period, indicating steady management of miscellaneous current obligations.
Current liabilities (total)
Current liabilities as a whole showed increased volatility, rising from about 16% in early 2020 to peaks near 25% in mid-2021 and mid-2022, with subsequent oscillations stabilizing around 20-24% in later periods.
Long-term debt excluding current portion
This major liability component gradually decreased from about 25% in early 2020 to mid-teens by mid-2022, then rebounded slightly, stabilizing around 20-22% in recent periods. This suggests some repayment or restructuring followed by moderate increases in noncurrent debt.
Pension liabilities
Pension liabilities consistently declined from over 4% in early 2020 to below 2% by late 2022, maintaining low levels thereafter, indicating likely reductions in pension-related obligations.
Other postretirement benefits liabilities
This liability steadily decreased from just over 1% to near 0.4%, reflecting declining obligations in other postretirement benefits over the years.
Noncurrent operating lease liabilities
These liabilities held fairly steady near 1% initially but showed a gradual upward trend starting around mid-2022, reaching about 1.7% in late 2024 before somewhat declining again, indicating changes in lease commitments or accounting for operational leases.
Deferred income taxes
Deferred tax liabilities fluctuated mildly, generally staying between 0.7% and 1.8%, with a peak around late 2021 and early 2022, followed by a gradual decline, signaling changes in timing differences impacting tax obligations.
Other noncurrent liabilities
Other noncurrent liabilities were relatively stable, ranging around 3.8% to 4.7%, showing consistent long-term miscellaneous liabilities throughout the periods analyzed.
Noncurrent liabilities (total)
The total of noncurrent liabilities decreased from roughly 37.7% in early 2020 to closer to 28-33% in recent years, fluctuating moderately but displaying a declining tendency overall, suggesting some liabilities were paid down or reclassified.
Total liabilities
Total liabilities as a proportion of total liabilities and equity oscillated narrowly between approximately 49.8% and 58%, with higher values in 2021 and moderate stabilization afterward, indicating stable overall leverage levels.
Equity Components
Ordinary shares
Maintained a negligible and constant share at 0.01% throughout all periods, reflecting no significant changes.
Capital in excess of par value
This equity element declined gradually from about 40% to around 31.5% by mid-2025, indicating possible share repurchases, changes in equity financing, or other equity adjustments over time.
Retained earnings
Retained earnings showed fluctuations with an overall increasing trend from early 2020’s 22.7% up to a peak near 27.5% in early 2024, then slightly declining towards mid-2025, suggesting cumulative earnings growth partly offset by distributions or adjustments.
Accumulated other comprehensive loss
The negative accumulated other comprehensive loss reduced from -16.1% to values near -10% intermittently, with some variance. This denotes an improvement or reduction in unrealized losses or cumulative losses recognized in equity.
Shares held in trust
Consistently minimal and negative close to zero throughout the data, indicating an immaterial and stable component.
Total Eaton shareholders’ equity
Total shareholders’ equity decreased from about 46% in early 2020 to a low near 41.9% in mid-2021, then rebounded strongly to near 50-49.3% through 2023 and early 2024, before declining slightly again towards mid-2025, reflecting fluctuating equity valuation and retained earnings impacts.
Noncontrolling interests
Noncontrolling interests maintained a very small and steady proportion around 0.1%, showing no material changes.
Total equity
Total equity mirrored the movements in shareholders’ equity, declining notably in mid-2021 before rising and stabilizing near 49-50% and moderating slightly toward 46% by mid-2025, illustrating an overall equilibrium between liabilities and equity financing sources.
Total liabilities and equity
The total consistently summed to 100%, as expected, representing the entirety of the company's financing structure.