Cash Flow Statement
Quarterly Data
The cash flow statement provides information about a company cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company balance sheet.
The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.
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- Statement of Comprehensive Income
- Common-Size Balance Sheet: Assets
- Analysis of Reportable Segments
- Analysis of Geographic Areas
- Common Stock Valuation Ratios
- Dividend Discount Model (DDM)
- Net Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Total Asset Turnover since 2005
- Aggregate Accruals
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Eaton Corp. plc, consolidated cash flow statement (quarterly data)
US$ in millions
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).
The financial data reveals several notable trends and fluctuations over the reported quarters. Net income generally shows growth with some variability, starting from 438 million USD in the first quarter of 2020, dipping significantly in the second quarter of 2020 to 54 million USD, then gradually increasing with peaks such as 1011 million USD in the third quarter of 2024. This indicates underlying earnings growth but with short-term volatility.
Depreciation and amortization expense remains relatively stable throughout the periods, fluctuating mildly between approximately 198 million USD and 261 million USD, reflecting consistent investment in fixed assets with moderate changes in asset base.
Deferred income taxes exhibit volatility, moving between positive and negative values, with a significant negative of -113 million USD in the fourth quarter of 2021 and a positive 98 million USD in the second quarter of 2025. This shift is indicative of fluctuating tax positions or changes in tax regulations impacting deferred tax calculations.
Pension and other postretirement benefits expense displays a downward trend over time, starting around 54-55 million USD in early 2020 and tapering to lower values, reaching as low as 2 million USD in the fourth quarter of 2021. Contributions to pension plans show irregular but generally negative values, with an unusually large contribution of -243 million USD in the first quarter of 2021, contrasting with smaller contributions in other periods.
Changes in working capital feature significant volatility, with large negative swings such as -785 million USD in the first quarter of 2022 and -913 million USD in the first quarter of 2025, contrasted by positive movements of comparable magnitude in other quarters. These wide fluctuations suggest inconsistent timing or volumes in receivables, payables, or inventory management.
Net cash provided by operating activities broadly follows net income trends but with higher variability and occasional sharp decreases, such as only 42 million USD in the first quarter of 2022, followed by strong recoveries up to 1597 million USD in the fourth quarter of 2024, implying variable efficiency in converting earnings to cash.
Capital expenditures consistently show outflows, generally ranging from -89 million to -255 million USD per quarter. There is a tendency toward increasing capital expenditures, notably spikes in late 2022 and late 2024, signaling ongoing investments in property, plant, and equipment.
Cash paid for acquisitions appears sporadic but includes very large outflows like -1700 million USD in the first quarter of 2021 and -2800 million USD in the second quarter of 2021. These remarkable investment outflows suggest aggressive acquisition activity during this period, followed by a relative cessation afterward.
Proceeds from sales of property, plant, and equipment and businesses fluctuate irregularly, with several quarters showing no activity and others reporting inflows supporting occasional divestiture of assets and business units. Notable gains, for example, include a 1402 million USD inflow from sale of business in the first quarter of 2020, contrasting with losses in earlier quarters.
Investing activities overall are variable, shifting between positive and negative net cash flows. Large negative net cash outflows seen during acquisition-heavy periods are offset in other quarters by proceeds from sales and other investing inflows, indicating a dynamic investment strategy.
Financing activities show substantial variability. Early 2020 quarters are defined by large negative net cash flows (-1530 million USD in the first quarter). Mid-2021 features positive net cash flows (e.g., 1875 million USD in the first quarter of 2021), driven likely by borrowings and other inflows, while later quarters reveal fluctuations with both repayments on borrowings and repurchases of shares contributing to cash movements.
Repurchase of shares follows an overall decreasing pattern, with multiple quarters reporting sizable buybacks, peaking negatively at -877 million USD in the third and fourth quarters of 2024, indicating active shareholder return programs during certain periods.
Cash dividends paid steadily increase from about -291 million USD in early 2020 to -421 million USD in mid-2025, reflecting a consistent policy of returning cash to shareholders with gradual growth in dividend payouts.
Cash levels exhibit volatility in line with the fluctuations in operating, investing, and financing activities, with several notable increases and decreases over quarters. Significant positive cash changes include 1221 million USD in the first quarter of 2025 and sharp declines such as -1378 million USD in the following quarter, underscoring cyclical or event-driven cash flow dynamics.
Overall, the data indicate a company experiencing growth in earnings and operating cash flow accompanied by strategic investments through acquisitions and capital expenditures. The firm demonstrates flexibility in financing activities, with active borrowings, repayments, and shareholder return activities. Fluctuations in working capital and deferred taxes add complexity to cash flow management, contributing to quarter-to-quarter variability.