{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-23-001199","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2023-08-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.271846+00:00","generated_at":"2026-06-12T18:08:28.283970+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 Q2 2023: Adj EPS $2.21, records; raises FY guidance to $8.75 midpoint","bullets":["Record Q2 adj EPS $2.21 (+18% YoY); GAAP EPS $1.86. Sales $5.9B (+13% organic, also a record).","Record segment margin 21.6% (+150bps YoY); operating cash flow $851M (+150%), free cash flow $691M (+244%).","Electrical Americas sales $2.5B (+19% organic); segment margin 26.4% (+320bps). Aerospace sales $848M (+14%).","FY adj EPS guidance raised to $8.65-$8.85 (midpoint $8.75, +16%); Q3 adj EPS guided $2.27-$2.37.","Backlog grew 30% in Electrical Americas and 26% in Aerospace; overall book-to-bill 1.2."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-23-001199","json":"https://secwatch.observer/filing/0001157523-23-001199.json","markdown":"https://secwatch.observer/filing/0001157523-23-001199.md","text":"https://secwatch.observer/filing/0001157523-23-001199.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000115752323001199/0001157523-23-001199-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000115752323001199/a53493804.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T18:08:28.283970+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":"3bc409a61b630e2bc24e0b54005df756d87037fc","claim":"Eaton Corp plc reported quarter ended June 30, 2023 results: revenue $5.9 billion, EPS $1.86. Guidance raised.","evidence_excerpt":"DUBLIN--(BUSINESS WIRE)--August 1, 2023--Intelligent power management company Eaton Corporation plc (NYSE:ETN) today announced that earnings per share were $1.86 for the second quarter of 2023. Excluding charges of $0.21 per share related to intangible amortization, $0.08 per share related to acquisitions and divestitures, and $0.06 per share related to a multi-year restructuring program, adjusted earnings per share of $2.21 were a quarterly record and up 18% over the second quarter of 2022. Sales in the quarter were $5.9 billion, a quarterly record and up 13% from the second quarter of 2022, driven entirely by organic sales growth. Segment margins were 21.6%, a quarterly record and a 150-basis point improvement over the second quarter of 2022. Operating cash flow in the quarter was $851 million and free cash flow was $691 million, up $511 million and $490 million, respectively, over the same period in 2022 and in-line with full year targets. The company raised its full year adjusted e","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000115752323001199/0001157523-23-001199-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter ended June 30, 2023"},{"label":"Revenue","value":"$5.9 billion"},{"label":"EPS","value":"$1.86"},{"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"}