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AI brief of an SEC Form 8-K · Eaton (ETN)

Eaton Q2 sales up 21% to $8.5 billion; GAAP EPS fell to $2.11, adjusted EPS $3.15

Mixed Impact 4 of 5 earnings Written later

Eaton reported record second-quarter 2026 sales of $8.5 billion, up 21% from a year earlier, and adjusted earnings per share of $3.15, a second-quarter record. GAAP earnings per share fell to $2.11 from $2.51, mainly due to acquisition-related and amortization charges, and the company raised its full-year adjusted EPS guidance to $13.40 to $13.60. The company also agreed to separate its Mobility business through a Reverse Morris Trust transaction with Dana, expected to close in the first quarter of 2027.

Key points

  • Q2 2026 sales were $8.5 billion, up 21%, including 14% organic growth and 7% from acquisitions.
  • GAAP diluted EPS was $2.11 versus $2.51 a year earlier; adjusted EPS was $3.15 versus $2.95.
  • Full-year 2026 adjusted EPS guidance was raised to $13.40 to $13.60; GAAP EPS guidance is $10.36 to $10.56.
  • Mobility business to be combined with Dana in a deal expected to close in the first quarter of 2027; Eaton shareholders expected to own at least 50.1% of the combined company.

The filing

CompanyEaton (ETN)
Form8-K, current report
Filed with the SECJul 31, 2026, 7:00 AM ET
Accession number0001551182-26-000027

Items reported: 2.02 Results of Operations

Read the filing on SEC.gov ↗

Written by AI on Nov 8, 2026, 2:16 AM ET, from this filing only. Written later: this filing was briefed after the fact, when past filings were added to the site, so the brief may be read with hindsight; the filing itself is the record of what was known on July 31, 2026.

Briefs are written by AI from the filing text and can contain mistakes — open the filing before acting on anything. Impact (1-5) and tone are the AI's reading of the filing for shareholders, not a price forecast. Not investment advice.