{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-23-001583","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2023-10-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.482349+00:00","generated_at":"2026-06-09T04:38:55.398242+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 Q3: adj EPS $2.47, sales $5.9B; raises FY guidance","bullets":["Record adj EPS $2.47 (+22% YoY); revenue $5.9B (+11%, organic +9%); segment margins 23.6% (+240 bps).","Operating cash flow $1.1B record (+18%); free cash flow $913M (+10%); backlog +18% YoY.","Electrical Americas sales $2.6B (+19%), margins 27.7% (+420 bps); Aerospace sales $867M (+13%).","Raised FY adj EPS guidance to $8.95-$9.05 (midpoint $9.00, +19% YoY); narrowed organic growth to 11-12%.","Q4 guidance: adj EPS $2.39-$2.49, organic growth 8-10%."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-23-001583","json":"https://secwatch.observer/filing/0001157523-23-001583.json","markdown":"https://secwatch.observer/filing/0001157523-23-001583.md","text":"https://secwatch.observer/filing/0001157523-23-001583.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000115752323001583/0001157523-23-001583-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000115752323001583/a53709552.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T04:38:55.398242+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":"1e3a3e517708db80570bdf53581380cba5d8b13d","claim":"Eaton Corp plc reported the quarter ended September 30, 2023 results: revenue $5.9 billion, EPS $2.22. Guidance raised.","evidence_excerpt":"related to a multi-year restructuring program, adjusted earnings per share of $2.47 were a quarterly record and up 22% over the third quarter of 2022. Sales in the quarter were $5.9 billion, a quarterly record and up 11% from the third quarter of 2022. Organic sales were up 9%, and positive currency translation added 2%. Segment margins were 23.6%, a quarterly","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000115752323001583/0001157523-23-001583-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended September 30, 2023"},{"label":"Revenue","value":"$5.9 billion"},{"label":"EPS","value":"$2.22"},{"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"}