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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Eaton Corp. plc pages available for free this week:
- Common-Size Income Statement
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Liquidity Ratios
- Analysis of Solvency Ratios
- Analysis of Reportable Segments
- Enterprise Value (EV)
- Enterprise Value to EBITDA (EV/EBITDA)
- Net Profit Margin since 2005
- Price to Book Value (P/BV) since 2005
- Analysis of Revenues
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Eaton Corp. plc, consolidated cash flow statement (quarterly data)
US$ in millions
Based on: 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), 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 analyzed periods.
- Net Income
- Overall, net income demonstrates a general upward trend with fluctuations. Starting from a low point in mid-2020, it recovered strongly by late 2021 and maintained growth into 2024, reaching peaks around $1 billion. The steady increase suggests improving profitability despite some interim volatility.
- Depreciation and Amortization
- Depreciation and amortization expenses remain relatively stable over time, showing minor periodic variations around $225-$260 million. These consistent costs reflect steady asset utilization and impairment trends.
- Deferred Income Taxes
- Deferred income taxes exhibit significant volatility, with alternating large positive and negative values. This pattern indicates fluctuating tax timing differences and potentially complex tax management or regulatory impacts through the quarters.
- Pension and Other Postretirement Benefits Expense
- There is a notable decline in pension and postretirement expenses over time, decreasing significantly from the early years to near single-digit million figures. This reduction could reflect lower pension liabilities or changes in benefit plan assumptions.
- Contributions to Pension and Postretirement Plans
- Contributions to pension plans fluctuate considerably, including sporadic large negative spikes, particularly in early 2021 and mid-2024. These irregular payments likely represent special or lump-sum contributions addressing funding requirements. Contributions to other postretirement benefits remain low and steady.
- Gain on Sale of Business
- Significant one-off gains were recognized intermittently, notably in earlier periods such as 2020 and 2021, contributing materially to income for those quarters. There are no such gains in recent quarters, indicating a potential reduction in divestiture activities.
- Changes in Working Capital
- Working capital changes are highly volatile, with sharp swings between positive and negative values. Large negative impacts are observed in certain quarters like early 2022 and early 2025, which may indicate cash tied up in operations or inventory fluctuations. Positive inflows suggest periods of working capital release.
- Net Cash Provided by Operating Activities
- Cash flow from operations shows a generally upward trajectory, aligning with rising net income. Some quarters display lower cash generation, correlating with adverse working capital changes. The positive trend reflects improving operational cash conversion.
- Capital Expenditures
- Capital spending depicts an increasing trend over time, rising from circa $90-$100 million to peaks exceeding $240 million in later quarters. This upward movement signals ongoing or expanding investments in property, plant, and equipment.
- Cash Paid for Acquisitions and Proceeds from Sales
- The acquisition-related cash flows are uneven, with substantial outflows in early 2021 and early 2025, indicating significant investment activities. Proceeds from business sales appear as large inflows in selected quarters, suggesting periodic portfolio restructuring.
- Investing Activities
- The net cash from investing activities fluctuates considerably, reflecting the combined effects of capital expenditures, acquisitions, and asset sales. Large negative values correspond with heavy investment or acquisition phases, while some positive values indicate divestitures or disposals.
- Financing Activities
- Cash flows from financing activities are volatile and include significant borrowings and repayments. Large borrowings, especially around mid-2020 and mid-2022, contrast with repayments peaking in some quarters. Share repurchases decline over time but remain substantial, coupled with consistent dividend payments that gradually increase, representing shareholder return policies.
- Cash Position and Currency Effects
- The change in cash balances varies, showing both increases and decreases across quarters without a strong directional trend. Currency effects on cash are generally minor but occasionally notable, indicating some exposure to foreign exchange fluctuations.
In summary, the data outlines a company experiencing steady profitability growth, balanced by considerable variability in cash flows from working capital and investing activities. Capital investments and strategic acquisitions are significant and intermittent, while financing activities demonstrate active capital structure management including debt usage and shareholder returns. The net result is a resilient financial profile with adaptive operating and investment patterns over the years.