{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-23-000671","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2023-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.353145+00:00","generated_at":"2026-06-16T03:27:11.710669+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Eaton posts record Q1 adjusted EPS $1.88 (+16% YoY), raises FY2023 guidance","bullets":["Record Q1 adjusted EPS $1.88, up 16% YoY; GAAP EPS $1.59. Sales $5.5B, organic +15%.","Segment margins record 19.7% (+90bps): Electrical Americas 22.9% (+380bps), Electrical Global 18.3%, Aerospace 22.5%.","Raised FY2023 organic growth guidance to 9-11% (from 7-9%); adj. EPS guidance to $8.30-$8.50 (up $0.16 midpoint).","Q2 outlook: organic growth 10-12%, adj. EPS $2.04-$2.14. Backlog up: Electrical Americas +51%, Aerospace +27%.","Free cash flow $209M (up $282M YoY); operating cash flow $335M."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-23-000671","json":"https://secwatch.observer/filing/0001157523-23-000671.json","markdown":"https://secwatch.observer/filing/0001157523-23-000671.md","text":"https://secwatch.observer/filing/0001157523-23-000671.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000115752323000671/0001157523-23-000671-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000115752323000671/a53391181.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T03:27:11.710669+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"839e44cda7db12e53ef62bd385d928475e71d3dc","claim":"Eaton Corp plc reported for the quarter ended March 31, 2023 results: revenue $5.5 billion, EPS $1.59. Guidance raised.","evidence_excerpt":"to a multi-year restructuring program, adjusted earnings per share of $1.88 were a first quarter record and up 16% over the first quarter of 2022. Sales in the quarter were $5.5 billion, up 13% from the first quarter of 2022. Organic sales were up 15%, which was partially offset by 2% from negative currency translation. Segment margins were 19.7%, a first","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000115752323000671/0001157523-23-000671-index.htm","confidence":0.98,"family_label":"Earnings Releases","details":[{"label":"Period","value":"for the quarter ended March 31, 2023"},{"label":"Revenue","value":"$5.5 billion"},{"label":"EPS","value":"$1.59"},{"label":"Guidance","value":"raised"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}