---
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"
generated_at: "2026-06-09T04:38:55.398242+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Eaton posts record Q3: adj EPS $2.47, sales $5.9B; raises FY guidance

## Summary
- 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%.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001157523-23-001583
- JSON: https://secwatch.observer/filing/0001157523-23-001583.json
- Plain text: https://secwatch.observer/filing/0001157523-23-001583.txt

## Key facts
- Earnings Releases
  Eaton Corp plc reported the quarter ended September 30, 2023 results: revenue $5.9 billion, EPS $2.22. Guidance raised.
  - Period: the quarter ended September 30, 2023
  - Revenue: $5.9 billion
  - EPS: $2.22
  - Guidance: raised
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1551182/000115752323001583/0001157523-23-001583-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.