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)
Based on: 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 short-term debt as a percentage of total liabilities and equity shows a highly variable pattern, with values generally low and often close to zero. Notable spikes occurred in June 2021 (9.16%) and a significant increase is again observed in March 2025 (2.05%), suggesting occasional reliance on short-term borrowing, but overall short-term debt remains a small fraction of the capital structure.
- Current Portion of Long-term Debt
- This item fluctuates considerably, with peaks around mid-2020 (approx. 4%) and late 2021 (5.1%). There are intermittent dips to very low levels such as June 2021 (0.02%). Post-2021, current portions stabilize around 1.5% to 4.3%. The pattern reflects variability in repayment schedules or refinancing activities over the periods analyzed.
- Accounts Payable
- Accounts payable demonstrate a steady upward trend, increasing from 5.79% in March 2020 to a peak of 9.58% by December 2024, indicating a growing reliance on supplier or vendor financing over time.
- Accrued Compensation
- Accrued compensation remains relatively stable, fluctuating slightly around 1%, but with some periodic increases up to 1.75%. There is no significant long-term trend, but occasional increases suggest variances in payroll accruals or bonuses.
- Liabilities Held for Sale
- Data is only available for early periods, showing a consistent proportion near 1.4%-1.5%, after which values are missing. Likely, the company ceased holding liabilities for sale or reclassified them.
- Other Current Liabilities
- This category shows a mild upward trend from about 5.97% to over 7.4%, pointing to a gradual increase in various miscellaneous short-term obligations.
- Current Liabilities
- Current liabilities as a whole exhibit variability, with an increase from around 16% in early 2020 to a peak above 25% during 2022 Q2, followed by a decline and stabilization around 20%-24%. The pattern implies fluctuations in short-term obligations, possibly due to working capital management or short-term financing changes.
- Long-term Debt, Excluding Current Portion
- Long-term debt decreased from 25.42% in March 2020 to a trough near 17.86% in June 2022, followed by moderate fluctuations around 20%-24%. By March 2025, it declined again to 19.41%, suggesting a partial deleveraging over the long term.
- Pension Liabilities
- Pension liabilities decline steadily over the timeline, from over 4.2% to approximately 1.87% by early 2025, indicating a reduction in pension obligations or improved funding status.
- Other Postretirement Benefits Liabilities
- This liability item shows a consistent decrease from 1.04% to 0.41%, reflecting a possible reduction in postretirement benefit obligations over the observed periods.
- Noncurrent Operating Lease Liabilities
- There is a gradual increase in noncurrent operating lease liabilities from roughly 1.08% to a peak of 1.74%, stabilizing near that level, suggesting incremental long-term lease commitments.
- Deferred Income Taxes
- Deferred income taxes show a declining trend overall, beginning around 1.15% and decreasing to below 0.7% in early 2025, possibly indicating changes in deferred tax assets/liabilities or tax planning strategies.
- Other Noncurrent Liabilities
- Other noncurrent liabilities remain fairly stable, fluctuating modestly around 4%, without any evident long-term trend.
- Noncurrent Liabilities Total
- Total noncurrent liabilities drop from approximately 37.65% to around 28.4% by March 2025, marking a significant reduction in long-term obligations excluding current portions.
- Total Liabilities
- Total liabilities fluctuate between approximately 50.38% and 58.02%, with peaks in mid-2021 and troughs in late 2021 and early 2023, reflecting shifting leverage and capital structure adjustments.
- Equity Components
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- Ordinary Shares
- Remain stable at roughly 0.01%, indicating no dilution or recapitalization effects in share capital.
- Capital in Excess of Par Value
- Shows a gradual decline from nearly 40% to about 32.4%, suggesting either share repurchases, dilution, or other capital structure changes affecting equity surplus.
- Retained Earnings
- There is a general upward trend in retained earnings from 22.7% to a peak near 27.5%, indicating accumulated profitability or retained profits over time.
- Accumulated Other Comprehensive Loss
- This item improves from a negative 16.1% to a lower negative figure near -10.8%, implying reduced losses or improved valuation of comprehensive income components.
- Shares Held in Trust
- Values remain negligible and stable near zero throughout, suggesting minimal impact on equity from treasury share activity.
- Total Eaton Shareholders’ Equity
- The shareholders’ equity experiences some volatility, dropping from about 46.2% in early 2020 to a low near 41.9% in mid-2021, then recovering and generally increasing to about 50.1% by mid-2024 before slightly decreasing again. This indicates a period of compressed equity capitalization followed by recovery.
- Noncontrolling Interests
- Noncontrolling interests remain very stable, slightly below 0.15%, indicating minimal impact on overall equity mix.
- Total Equity
- Total equity follows a similar pattern as shareholders’ equity, with fluctuations between 41.98% and 50.15%, reflecting changes in retained earnings, capital surplus, and other comprehensive income.
- Overall Capital Structure
- The sum of liabilities and equity consistently totals 100%, as expected. The data depicts a dynamic capital structure, with a gradual shift towards increased equity proportion from mid-2021 to mid-2024 and a reduction in noncurrent liabilities during the same period. Current liabilities remain variable but do not exhibit a strong upward or downward trend over the long term. Long-term debt portrays a modest deleveraging trend, supported by declining pension and postretirement liabilities, and moderate increases in accounts payable and other current liabilities reflect operational financial management adjustments.