{"schema_version":"secwatch.filing_event.v1","accession":"0001551182-24-000010","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2024-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.927276+00:00","generated_at":"2026-06-03T04:22:30.843521+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Eaton Q1 2024: record EPS $2.04, adj. $2.40, segment margin 23.1%, raises FY outlook","bullets":["Q1 EPS $2.04, adjusted EPS $2.40, both up 28% YoY; revenue $5.9B record, +8% organic.","Segment margins record 23.1%, +340 bps YoY; Electrical Americas margin 29.2%, +630 bps.","Raised FY2024 guidance: organic growth 7-9%, segment margin 22.8-23.2%, adj. EPS $10.20-10.60.","Electrical Americas backlog up 31% YoY; Aerospace backlog up 11%; Electrical book-to-bill 1.2.","Free cash flow $292M, up 40% YoY; operating cash flow $475M, up 42%."],"urls":{"canonical":"https://secwatch.observer/filing/0001551182-24-000010","json":"https://secwatch.observer/filing/0001551182-24-000010.json","markdown":"https://secwatch.observer/filing/0001551182-24-000010.md","text":"https://secwatch.observer/filing/0001551182-24-000010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000155118224000010/0001551182-24-000010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000155118224000010/etn-20240430.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T04:22:30.843521+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":"c928d663ff6754759173add2eb8a007ed2e8dee5","claim":"Eaton Corp plc reported the quarter ended March 31, 2024 results: revenue $5.9 billion, EPS $2.04. Guidance raised.","evidence_excerpt":"to acquisitions and divestitures, adjusted earnings per share of $2.40 were also a first quarter record and up 28% over the first quarter of 2023. Sales in the quarter were $5.9 billion, a first quarter record and up 8% from the first quarter of 2023, driven entirely by organic sales growth. Segment margins were 23.1%, a first quarter record and a 340-basis","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000155118224000010/0001551182-24-000010-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2024"},{"label":"Revenue","value":"$5.9 billion"},{"label":"EPS","value":"$2.04"},{"label":"Guidance","value":"raised"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}