{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-24-000149","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2024-02-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.575143+00:00","generated_at":"2026-06-06T11:03:39.803551+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 reports record Q4 adjusted EPS $2.55, up 24% YoY; guides FY24 adj EPS $9.95-$10.35","bullets":["Q4 sales $6.0B (record, +11% YoY); segment margins 22.8% record (+200 bps); operating cash flow $1.3B record.","Full-year 2023 sales $23.2B record, adjusted EPS $9.12 up 20%; segment margins 22.0% record.","FY 2024 guidance: adj EPS $9.95-$10.35 (+11% at midpoint), organic growth 6.5-8.5%.","Announces $375M multi-year restructuring program expected to deliver $325M mature-year benefits.","Backlog strong: Electrical Americas +18% organic, Aerospace +13%; book-to-bill >1.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-24-000149","json":"https://secwatch.observer/filing/0001157523-24-000149.json","markdown":"https://secwatch.observer/filing/0001157523-24-000149.md","text":"https://secwatch.observer/filing/0001157523-24-000149.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000115752324000149/0001157523-24-000149-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000115752324000149/a53890459.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T11:03:39.803551+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":"01562095a3787dcb47eadb78e3438b7a0576bdae","claim":"Eaton Corp plc reported for the full year 2023 results: revenue $23.2 billion, EPS $8.02.","evidence_excerpt":"For the full year 2023, sales were a record $23.2 billion","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000115752324000149/0001157523-24-000149-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"for the full year 2023"},{"label":"Revenue","value":"$23.2 billion"},{"label":"EPS","value":"$8.02"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"8b31d1c2ff166193be7fc2e9fe4cc03afb831ce8","claim":"Eaton Corp plc reported the quarter ended December 31, 2023 results: revenue $6.0 billion, EPS $2.35.","evidence_excerpt":"per share related to acquisitions and divestitures, adjusted earnings per share of $2.55 were a record and up 24% over the fourth quarter of 2022. Sales in the quarter were $6.0 billion, a record and up 11% from the fourth quarter of 2022, driven by 10% organic sales growth and 1% foreign exchange. Segment margins were 22.8%, a fourth quarter record and a","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000115752324000149/0001157523-24-000149-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended December 31, 2023"},{"label":"Revenue","value":"$6.0 billion"},{"label":"EPS","value":"$2.35"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"9ee2daea85a88b0498c7239486f716991656c6e7","claim":"Eaton Corp plc reported the full year 2024 results: EPS $9.95 and $10.35. Guidance initiated.","evidence_excerpt":"For the full year 2024, the company expects organic growth of 6.5-8.5% and adjusted earnings per share to be between $9.95 and $10.35","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000115752324000149/0001157523-24-000149-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the full year 2024"},{"label":"EPS","value":"$9.95 and $10.35"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"},{"claim_id":"f1439fa71c18665c5c155ea8cda1e98f9f4ff5f7","claim":"Eaton Corp plc reported the first quarter of 2024 results: EPS $2.21 and $2.31. Guidance initiated.","evidence_excerpt":"For the first quarter of 2024, the company anticipates organic growth of 6-8% and adjusted earnings per share to be between $2.21 and $2.31","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000115752324000149/0001157523-24-000149-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter of 2024"},{"label":"EPS","value":"$2.21 and $2.31"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}