Balance Sheet: Assets
Quarterly Data
The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.
Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.
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Eaton Corp. plc pages available for free this week:
- Statement of Comprehensive Income
- Balance Sheet: Liabilities and Stockholders’ Equity
- Cash Flow Statement
- Common-Size Income Statement
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Reportable Segments
- Analysis of Geographic Areas
- Dividend Discount Model (DDM)
- Selected Financial Data since 2005
- Price to Sales (P/S) since 2005
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Eaton Corp. plc, consolidated balance sheet: assets (quarterly data)
US$ in millions
Based on: 10-Q (reporting date: 2026-06-30), 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 asset structure exhibits a period of steady organic growth followed by a significant expansion in the first half of 2026. Total assets increased from 34,080 million USD in March 2021 to 56,181 million USD by June 2026, driven primarily by growth in working capital and a substantial increase in intangible assets during the final quarters of the reporting period.
- Working Capital Trends
- A consistent upward trajectory is observed in both accounts receivable and inventory. Net accounts receivable grew from 3,065 million USD in March 2021 to 6,673 million USD in June 2026, while inventory increased from 2,399 million USD to 5,417 million USD over the same period. This suggests an expansion of operational scale or a shift in credit and inventory management strategies.
- Current assets overall rose from 9,905 million USD in March 2021 to 14,772 million USD in June 2026, despite the removal of assets held for sale from the balance sheet after June 2021.
- Liquidity and Cash Management
- Cash and short-term investments demonstrated significant volatility. Short-term investments peaked at 2,121 million USD in December 2023 before declining sharply to 162 million USD by March 2025. Conversely, cash holdings saw a temporary spike to 1,777 million USD in March 2025, suggesting a strategic reallocation of liquid assets during that quarter.
- Fixed Asset Investment
- Net property, plant, and equipment followed a steady growth pattern, increasing from 2,922 million USD in March 2021 to 4,702 million USD in June 2026. Gross property, plant, and equipment rose from 7,544 million USD to 10,537 million USD, indicating sustained capital expenditure in land, buildings, and machinery to support long-term capacity.
- Intangible Assets and Strategic Growth
- The most pronounced change in the asset base occurred between December 2025 and March 2026. Goodwill surged from 15,769 million USD to 21,402 million USD, and other intangible assets jumped from 5,054 million USD to 11,259 million USD. This abrupt increase in noncurrent assets, which rose from 28,896 million USD to 41,080 million USD in a single quarter, is indicative of a major acquisition or strategic merger.