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ETNEaton Corporation plc
$442.49$170.4B
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  2. Financial Ratios

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  4. Financial Ratios

Eaton Corporation plc (ETN) Financial Ratios

Latest Ratios: P/E Ratio 41.9x · EV/EBITDA 30.3x · ROE 21.5%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

ETN Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$170.4B$124.1B$132.5B$96.6B$62.9B$69.4B$48.5B$39.9B$30.0B$35.3B$30.6B
Enterprise Value$180.9B$134.6B$141.8B$105.9B$71.7B$78.0B$56.5B$48.1B$37.2B$42.5B$38.4B
P/E Ratio →41.9530.4534.9330.0325.5632.3634.4218.0413.9811.8315.97
P/S Ratio6.214.525.334.163.033.542.721.861.391.731.55
P/B Ratio8.786.377.155.073.684.223.242.471.862.042.05
P/FCF47.9534.9237.6733.6932.5143.7119.0013.9214.3316.4614.77
P/OCF38.1027.7430.6326.6524.8332.0916.4911.5511.2913.2511.92

P/E links to full P/E history page with 30-year chart

ETN EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—4.905.704.573.463.983.162.251.722.081.94
EV / EBITDA30.2522.5124.5121.5217.1020.5818.0312.209.5811.8411.30
EV / EBIT34.6025.9130.1126.2523.9225.6728.7217.0313.8211.7616.32
EV / FCF—37.8940.3036.9437.0749.1322.1116.8117.7919.8118.50

ETN Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin37.6%37.6%38.2%36.4%33.3%32.2%30.5%33.0%32.9%32.7%32.1%
Operating Margin19.1%19.1%19.6%17.2%15.6%14.6%13.0%14.3%13.8%13.1%12.5%
Net Profit Margin14.9%14.9%15.3%13.9%11.9%10.9%7.9%10.3%9.9%14.6%9.7%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE21.5%21.5%20.2%17.8%14.7%13.6%9.1%13.7%12.8%18.5%12.7%
ROA10.3%10.3%9.9%8.8%7.1%6.5%4.4%6.9%6.7%9.5%6.3%
ROIC13.6%13.6%13.0%11.0%9.5%9.0%7.4%9.6%9.3%8.5%8.0%
ROCE16.8%16.8%15.9%13.5%11.7%10.9%8.7%11.4%11.2%10.2%9.6%

ETN Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.570.570.530.510.530.540.560.540.470.450.55
Debt / EBITDA1.871.871.701.992.172.352.682.191.942.162.44
Net Debt / Equity—0.540.500.490.520.520.530.510.450.420.52
Net Debt / EBITDA1.761.761.601.892.102.272.542.101.862.002.28
Debt / FCF—2.972.633.254.565.433.112.893.463.353.73
Interest Coverage19.6819.6832.7119.4034.0821.118.9011.989.9414.6910.09

ETN Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio1.321.321.501.511.381.041.561.701.471.641.27
Quick Ratio0.810.810.961.020.840.631.201.150.931.120.85
Cash Ratio0.090.090.260.340.090.080.190.120.090.220.14
Asset Turnover—0.670.650.600.590.580.560.650.700.630.65
Inventory Turnover3.633.633.643.954.044.485.895.115.205.245.95
Days Sales Outstanding—71.6467.7770.4271.6961.3159.3558.6565.1770.5365.80

ETN Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield1.0%1.3%1.1%1.4%2.1%1.8%2.4%3.0%3.8%3.0%3.4%
Payout Ratio39.8%39.8%39.5%42.9%52.8%56.9%83.3%54.3%53.6%35.8%54.0%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield2.4%3.3%2.9%3.3%3.9%3.1%2.9%5.5%7.2%8.5%6.3%
FCF Yield2.1%2.9%2.7%3.0%3.1%2.3%5.3%7.2%7.0%6.1%6.8%
Buyback Yield1.1%1.5%1.9%0.0%0.5%0.2%3.3%2.6%4.2%2.4%2.4%
Total Shareholder Yield2.0%2.8%3.0%1.4%2.5%1.9%5.7%5.6%8.1%5.4%5.8%
Shares Outstanding—$390M$399M$401M$401M$402M$404M$421M$437M$447M$457M

Key Metrics

Growth RegimeAccelerating
ProfitabilityStrained
Balance SheetStrained
Cash FlowStable
Top Statement Risk

Leverage spike from acquisition

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Margin Compression Amid Record Sales

Gross margin fell to 33.5% in Q2 2026 from 37.0% a year earlier, while operating margin dropped to 16.3%, signaling cost or mix pressures despite record revenue, per quarterly results.

The sequential decline in gross margin from 35.6% in Q1 2026 to 33.5% in Q2 2026, alongside a net margin of only 9.6%, suggests that the EPS miss was driven by more than one-off items. Operating margin at 16.3% is the lowest in the ten-quarter series, indicating that cost inflation or unfavorable product mix is eroding the company's ability to convert top-line growth into profit. Investors should monitor whether this is a temporary supply chain issue or a structural shift in the earnings power of the Electrical Americas segment.

Return on Capital Decays as Debt-Fueled Growth

ROIC fell to 2.5% in Q2 2026 from 3.5% a year earlier, while ROE dropped to 4.1% from 5.3%, per reported figures, indicating that the acquisition-driven asset expansion is not yet generating commensurate returns.

The doubling of total assets to $56.2B, largely from a $10.1B increase in goodwill, has not been matched by proportional profit growth, causing ROIC to compress. The decline in ROE from 5.3% in Q2 2025 to 4.1% in Q2 2026 suggests that the company is not compounding returns on equity at the pace it did before the leverage increase. This may indicate that the acquired assets are still being integrated and have yet to achieve the targeted synergies, or that the purchase price was too rich relative to the earnings contribution.

Working Capital Efficiency Deteriorates

Cash conversion cycle lengthened to 71 days in Q2 2026 from 79 days a year earlier, driven by a rise in DSO to 70 days and DIO to 85 days, per quarterly data, signaling slower cash recovery.

The increase in days sales outstanding from 68 days in Q2 2025 to 70 days in Q2 2026, combined with a jump in days inventory outstanding from 92 to 85 days, suggests that the company is holding more inventory and taking longer to collect receivables. This may reflect supply chain disruptions or a deliberate build-up of inventory to meet strong demand, but it also ties up cash and contributes to the volatility in free cash flow. The slight improvement in DPO to 83 days from 76 days a year earlier provides some offset, but the overall CCC expansion indicates that working capital is becoming a drag on cash generation.

Leverage Doubles on Acquisition Financing

Debt-to-equity surged to 1.05 in Q2 2026 from 0.51 a year earlier, while interest coverage fell to 6.69 from 200.33, per balance sheet data, reflecting a significant increase in financial risk.

The $10.1B increase in total debt to $21.3B, largely to finance acquisitions, has pushed leverage to levels not seen in the recent series. Interest coverage of 6.69 is still adequate but represents a dramatic decline from the 200.33 in Q2 2025, indicating that the company's earnings are now more exposed to interest rate movements. The D/EBITDA ratio of 11.91 is elevated, suggesting that the market may be pricing in a higher risk premium for the company's debt. While the company's low leverage historically was a strength, this rapid increase warrants close monitoring of covenant headroom and refinancing needs.

Liquidity Cushion Thins as Debt Rises

Current ratio fell to 1.24 in Q2 2026 from 1.56 a year earlier, and quick ratio dropped to 0.79 from 1.07, per quarterly data, indicating a reduced ability to cover short-term obligations.

The decline in the current ratio, driven by a rise in current liabilities relative to current assets, suggests that the company's liquidity buffer has weakened. The quick ratio of 0.79 indicates that, excluding inventory, the company may struggle to meet its short-term obligations if cash flows were to deteriorate. However, the company's strong operating cash flow generation, albeit volatile, provides some comfort. Investors should monitor whether the company can maintain its dividend and buyback program, which exceeded free cash flow in Q2 2026, without further increasing debt.

Misapplied P/E in a Leveraged Acquisition Phase

The trailing P/E of 40.08 and forward P/E of 30.86 may mislead investors because they ignore the impact of the recent debt-financed acquisitions on earnings quality and capital structure, per valuation data.

The P/E ratio is commonly used to value ETN, but it fails to account for the significant increase in leverage and goodwill on the balance sheet. The EV/EBITDA multiple of 28.98 provides a more comprehensive view, as it incorporates the debt used to fund acquisitions. Additionally, the P/E does not reflect the potential for goodwill impairment, which could reduce equity and earnings. Investors should consider using EV/EBITDA or a normalized earnings figure that adjusts for one-time charges and the integration costs of recent acquisitions to better assess the company's true valuation.

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ETN — Frequently Asked Questions

Quick answers to the most common questions about buying ETN stock.

What is Eaton Corporation plc's P/E ratio?

Eaton Corporation plc's current P/E ratio is 41.9x. The historical average is 18.9x. This places it at the 100th percentile of its historical range.

What is Eaton Corporation plc's EV/EBITDA?

Eaton Corporation plc's current EV/EBITDA is 30.3x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 11.8x.

What is Eaton Corporation plc's ROE?

Eaton Corporation plc's return on equity (ROE) is 21.5%. This is above the typical threshold of 15-20% considered good for most companies. The historical average is 15.8%.

Is ETN stock overvalued?

Based on historical data, Eaton Corporation plc is trading at a P/E of 41.9x. This is at the 100th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Eaton Corporation plc's dividend yield?

Eaton Corporation plc's current dividend yield is 0.95% with a payout ratio of 39.8%.

What are Eaton Corporation plc's profit margins?

Eaton Corporation plc has 37.6% gross margin and 19.1% operating margin. Operating margin between 10-20% is typical for established companies.

How much debt does Eaton Corporation plc have?

Eaton Corporation plc's Debt/EBITDA ratio is 1.9x, indicating moderate leverage. A ratio below 2x is generally considered financially healthy.