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:
- Statement of Comprehensive Income
- Balance Sheet: Assets
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Geographic Areas
- Common Stock Valuation Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Enterprise Value to FCFF (EV/FCFF)
- Net Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Total Asset Turnover since 2005
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Eaton Corp. plc, consolidated cash flow statement (quarterly data)
US$ in millions
Based on: 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 company demonstrates fluctuating cash flows across the observed period from March 2021 to December 2025. Operating activities generally provide a net cash inflow, though with significant quarterly variations. Investing activities are characterized by substantial cash outflows, particularly related to acquisitions and investments, while financing activities exhibit considerable volatility, swinging between providing and using cash.
- Net Income
- Net income generally increased from $459 million in March 2021 to $1,132 million in September 2023, before decreasing to $965 million in March 2025. The most significant increase occurred between December 2021 and September 2023. Fluctuations are observed in later periods, with a notable decrease in the final quarters.
- Operating Activities
- Net cash provided by operating activities shows a pattern of variability. A peak of $1,597 million was reached in December 2024, following a period of growth from $260 million in March 2021. However, this was preceded by a dip to $335 million in March 2022. Adjustments to reconcile net income to net cash from operations are substantial and fluctuate significantly, indicating non-cash items have a considerable impact on cash flow.
- Investing Activities
- Investing activities consistently consume cash. Large cash outflows are associated with acquisitions, most notably a $1.7 billion outflow in March 2021 and a $1.45 billion outflow in March 2025. Proceeds from the sale of property, plant, and equipment provide some offset, but are generally smaller in magnitude. Significant fluctuations are also observed in (purchases) sales of short-term investments.
- Financing Activities
- Financing activities demonstrate the most volatility. The period from March 2021 to June 2022 shows net cash provided by financing, largely driven by proceeds from borrowings. However, subsequent periods exhibit substantial net cash used in financing, primarily due to cash dividends paid and repurchase of shares. Short-term debt activity also contributes to the fluctuations. A significant outflow of $1,853 million occurred in June 2024, largely due to share repurchases.
- Working Capital
- Changes in working capital exhibit considerable variation. A large outflow of $785 million was recorded in March 2022, followed by inflows in subsequent quarters, peaking at $595 million in December 2025. These fluctuations suggest significant shifts in the company’s short-term asset and liability management.
- Deferred Income Taxes
- Deferred income taxes show considerable fluctuation, ranging from an outflow of $50 million to an inflow of $98 million. These changes likely reflect alterations in temporary differences between accounting and tax reporting.
- Pension and Other Postretirement Benefits
- Contributions to pension plans are consistently negative, representing cash outflows, but vary in magnitude. Pension and other postretirement benefits expense is relatively stable, though contributions show a decreasing trend over time.
Overall, the company’s cash flow profile is complex, with significant variations across all three activities. While operating activities generally provide cash, substantial outflows from investing and fluctuating flows from financing activities contribute to the overall cash position. The large swings in working capital and deferred taxes also impact the company’s cash flow dynamics.