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.
Paying user area
Try for free
Eaton Corp. plc pages available for free this week:
- Balance Sheet: Assets
- Analysis of Profitability Ratios
- Analysis of Solvency Ratios
- Common Stock Valuation Ratios
- Capital Asset Pricing Model (CAPM)
- Net Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Debt to Equity since 2005
- Price to Book Value (P/BV) since 2005
- Price to Sales (P/S) since 2005
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Eaton Corp. plc for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
Eaton Corp. plc, consolidated cash flow statement (quarterly data)
US$ in millions
Based on: 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).
Operational performance demonstrates a consistent upward trajectory in profitability. Net income grew from 459 million US dollars in March 2021 to a peak of 1,132 million US dollars in December 2025, reflecting sustained growth in earning power. This trend is largely supported by net cash provided by operating activities, which, despite quarterly volatility, reached a high of 1,965 million US dollars in December 2025.
- Working Capital Trends
- A recurring seasonal pattern is evident in working capital requirements. Significant cash outflows are observed consistently during the first quarter of each year, with notable deficits of 785 million US dollars in March 2022, 498 million US dollars in March 2023, 524 million US dollars in March 2024, 913 million US dollars in March 2025, and 614 million US dollars in March 2026. These cyclical drains typically offset operating gains during the first quarter before recovering in subsequent periods.
- Investment and Acquisition Strategy
- Investment activities are characterized by periods of stability punctuated by aggressive acquisition spending. While capital expenditures for property, plant, and equipment remained relatively steady between 115 million and 255 million US dollars for most of the period, a peak of 392 million US dollars occurred in December 2025. The most significant event is the acquisition of businesses in March 2026, totaling 11,079 million US dollars, representing a massive scale-up in inorganic growth strategy compared to the smaller acquisitions seen in 2021 and 2022.
- Financing and Capital Allocation
- The financing strategy reveals a shift toward increased shareholder returns and strategic debt utilization. Cash dividends paid grew steadily from 300 million US dollars per quarter in early 2021 to 415 million US dollars by March 2026. Share repurchases intensified significantly starting in 2024, with quarterly outflows often exceeding 600 million US dollars. To fund the substantial acquisition in March 2026, the company secured 9,871 million US dollars through proceeds from borrowings, effectively offsetting the cash outflow from investing activities.
- Cash Flow Reconciliation
- Net cash provided by operating activities generally exceeds net income, driven primarily by consistent depreciation and amortization charges ranging from 208 million to 272 million US dollars per quarter. However, the overall cash position remains sensitive to the timing of large-scale investments and the associated financing maneuvers, as evidenced by the sharp fluctuation in the net increase or decrease in cash during the final analyzed quarter.