---
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"
generated_at: "2026-05-31T13:48:35.983714+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Eaton reports record Q2 EPS $2.48 (adj $2.73); raises FY organic, margin, EPS guidance

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001551182-24-000033
- JSON: https://secwatch.observer/filing/0001551182-24-000033.json
- Plain text: https://secwatch.observer/filing/0001551182-24-000033.txt

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