{"schema_version":"secwatch.filing_event.v1","accession":"0001551182-24-000033","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2024-08-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:13.480661+00:00","generated_at":"2026-05-31T13:48:35.983714+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 reports record Q2 EPS $2.48 (adj $2.73); raises FY organic, margin, EPS guidance","bullets":["EPS $2.48 (+33% YoY); adjusted EPS $2.73 (+24% YoY); revenue $6.4B (+8%, organic +9%).","Record segment margins 23.7% (+210 bps); operating cash flow $946M, free cash flow $759M.","Electrical Americas sales $2.9B (+13%), margins 29.9% (+350 bps); backlog +29% org.","Full-year guidance raised: organic growth 8-9%, segment margins 23.3-23.7%, adj EPS $10.65-10.75.","Q3 guidance: organic 8-9%, margins 23.5-23.9%, adj EPS $2.73-2.83."],"urls":{"canonical":"https://secwatch.observer/filing/0001551182-24-000033","json":"https://secwatch.observer/filing/0001551182-24-000033.json","markdown":"https://secwatch.observer/filing/0001551182-24-000033.md","text":"https://secwatch.observer/filing/0001551182-24-000033.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000155118224000033/0001551182-24-000033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000155118224000033/etn-20240801.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T13:48:35.983714+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}