MMarketMath

ETN

StalwartQuality: Medium (68/100)

Eaton Corporation · Industrials · Electrical Components & Equipment

$408.67

52w 311.92 – 478.00

20y monthly, adjusted

Mkt cap

$158.7B

P/E

41.0

P/FCF

47.2

FCF yield

2.1%

ROE

21.0%

Shldr yield

2.1%

div 1.0% + bb 1.1%

What today's price assumes

At $158.7B, the market is pricing in 19.4% annual free-cash-flow growth for the next decade (10% discount rate, 2.5% terminal growth). Over the last ten years, FCF actually grew 6.4% per year — the price asks for acceleration beyond the historical record.

Simple DCF per-share range: $139 · $167 · $208 (4% / base / optimistic growth). An estimate, not a target.

Adjust the assumptions yourself →

Historical multiple lens

At its own median P/OCF of 11.6× across 16 years, ETN would trade near $134/share (25th–75th percentile: $117–$287); it trades at 35.5× today.

Assumes the historical multiple regime persists — re-ratings can be permanent.

Growth record

Compound annual growth rates from as-filed 10-K data, split-adjusted

Rev 3y

+9.8%

Rev 5y

+9.0%

Rev 10y

+4.7%

EPS 5y

+24.5%

EPS 10y

+9.5%

FCF 5y

+6.8%

FCF 10y

+6.4%

Fundamentals

Fiscal 2010–2025, from SEC filings

Revenue

2010: $13.7B
2011: $0
2012: $0
2013: $0
2014: $0
2015: $0
2016: $19.7B
2017: $20.4B
2018: $21.6B
2019: $21.4B
2020: $17.9B
2021: $19.6B
2022: $20.8B
2023: $23.2B
2024: $24.9B
2025: $27.4B
$0$10.0B$20.0B
10
13
16
19
22
25

Net income

2010: $929.0M
2011: $1.4B
2012: $1.2B
2013: $1.9B
2014: $1.8B
2015: $2.0B
2016: $1.9B
2017: $3.0B
2018: $2.1B
2019: $2.2B
2020: $1.4B
2021: $2.1B
2022: $2.5B
2023: $3.2B
2024: $3.8B
2025: $4.1B
$0$2.0B$4.0B
10
13
16
19
22
25

Free cash flow

2010: $888.0M
2011: $680.0M
2012: $1.1B
2013: $1.7B
2014: $1.2B
2015: $1.9B
2016: $2.1B
2017: $2.1B
2018: $2.1B
2019: $2.9B
2020: $2.6B
2021: $1.6B
2022: $1.9B
2023: $2.9B
2024: $3.5B
2025: $3.6B
$0$1.0B$2.0B$3.0B
10
13
16
19
22
25

Diluted shares (lower is better)

2010: 339.5M
2011: 342.8M
2012: 350.9M
2013: 476.7M
2014: 476.8M
2015: 467.1M
2016: 456.5M
2017: 447.0M
2018: 436.9M
2019: 420.8M
2020: 404.0M
2021: 401.6M
2022: 400.8M
2023: 401.1M
2024: 399.4M
2025: 391.2M
0200.0M400.0M
10
13
16
19
22
25

Margins

10%15%1012141618202224
Net marginFCF margin

Capital returned (dividends + buybacks)

2010: $363.0M
2011: $805.0M
2012: $671.0M
2013: $796.0M
2014: $1.6B
2015: $1.7B
2016: $1.8B
2017: $1.9B
2018: $2.4B
2019: $2.2B
2020: $2.8B
2021: $1.3B
2022: $1.6B
2023: $1.4B
2024: $4.0B
2025: $3.5B
$0$1.0B$2.0B$3.0B$4.0B
10
13
16
19
22
25

Cash vs long-term debt

$0$5.0B$10.0B1012141618202224
CashLT debt

Quarterly

Discrete quarters from 10-Q filings; Q4 derived as fiscal year minus Q1–Q3. OCF is unwound from the year-to-date figures 10-Qs report. Compare to the same quarter a year ago — most businesses are seasonal.

Revenue by quarter

Q2'23: $5.9B
Q3'23: $5.9B
Q4'23: $6.0B
Q1'24: $5.9B
Q2'24: $6.3B
Q3'24: $6.3B
Q4'24: $6.2B
Q1'25: $6.4B
Q2'25: $7.0B
Q3'25: $7.0B
Q4'25: $7.1B
Q1'26: $7.5B
Q2'26: $8.5B
$0$2.5B$5.0B$7.5B
23
24
24
25
26

Net income by quarter

Q2'23: $744.0M
Q3'23: $891.0M
Q4'23: $945.0M
Q1'24: $821.0M
Q2'24: $993.0M
Q3'24: $1.0B
Q4'24: $971.0M
Q1'25: $964.0M
Q2'25: $982.0M
Q3'25: $1.0B
Q4'25: $1.1B
Q1'26: $866.0M
Q2'26: $821.0M
$0$500.0M$1.0B
23
24
24
25
26
QuarterRevenueYoYNet incomeYoYEPSOCF
Q2'26$8.5B+21.4%$821.0M−16.4%2.11$1.1B
Q1'26$7.5B+16.8%$866.0M−10.2%2.22$507.0M
Q4'25 *$7.1B+13.1%$1.1B+16.5%2.90$2.0B
Q3'25$7.0B+10.1%$1.0B+0.1%2.59$1.4B
Q2'25$7.0B+10.7%$982.0M−1.1%2.51$918.0M
Q1'25$6.4B+7.3%$964.0M+17.4%2.45$238.0M
Q4'24 *$6.2B+4.6%$971.0M+2.8%2.45$1.6B
Q3'24$6.3B+7.9%$1.0B+13.2%2.53$1.3B
Q2'24$6.3B+8.3%$993.0M+33.5%2.48$946.0M
Q1'24$5.9B+8.4%$821.0M+28.7%2.04$475.0M
Q4'23 *$6.0B+10.8%$945.0M+30.9%2.35$1.3B
Q3'23$5.9B+10.7%$891.0M+46.8%2.22$1.1B
Q2'23$5.9B+12.5%$744.0M+23.8%1.86$850.0M

Track record

Compound annual growth by period. For debt and share count, negative is the good direction.

Series3y5y10y15y
Revenue+9.8%+9.0%+4.7%+4.7%
Operating cash flow+20.9%+8.7%+6.4%+8.7%
Free cash flow+22.5%+6.8%+6.4%+9.7%
EPS (diluted)+19.4%+24.5%+9.5%+9.4%
Equity+4.5%+5.4%+2.5%+6.6%
LT debt+5.9%+4.2%+2.2%
Diluted shares−0.8%−0.6%−1.8%+0.9%
Stock price+22.5%+21.2%+22.4%+19.0%

$100, 3 years ago

$184vs $176 in SPY

22.5% vs 20.7%/yr

$100, 5 years ago

$262vs $181 in SPY

21.2% vs 12.6%/yr

$100, 10 years ago

$755vs $412 in SPY

22.4% vs 15.2%/yr

$100, 15 years ago

$1,367vs $813 in SPY

19.0% vs 15.0%/yr

The $1 test — market value created per $1 of earnings retained (Buffett's hurdle: at least $1)

Last 5 years

$10.74

$93.2B created / $8.7B retained

Last 10 years

$8.60

$118.0B created / $13.7B retained

Quality & capital discipline

Cash-based returns and how management deploys capital

Cash ROIC

15.3%

OCF ÷ (equity + debt)

OCF / EV yield

2.5%

MC vs 10× OCF

3.75

≤1 = priced under 10× OCF

Debt / FCF

2.8y

SBC / FCF

Owner earnings

$3.6B

OCF − capex − SBC

OE yield

2.1%

Share count 5y

+0.9%

per year; negative = buybacks

Growth engine (5y): reinvested 35.9% of operating cash flow at an incremental return of 24.9% — an organically fundable growth rate of about 8.9% per year (growth ≈ reinvestment rate × incremental ROIC).

Checklist

18 of 23 checks pass · 78%. Checks with structurally missing inputs are excluded.

Growth & Consistency

7/7

  • Revenue growth

    9.0% · 5y CAGR ≥ 5%

    pass
  • EPS growth

    24.5% · 5y CAGR ≥ 5%

    pass
  • FCF growth

    6.8% · 5y CAGR ≥ 5%

    pass
  • Revenue rises consistently

    7 of 9 · up in ≥ 7 of last 10 years

    pass
  • FCF consistently positive

    10 of 10 · positive in ≥ 8 of last 10 years

    pass
  • Profitable every year

    10 of 10 · net income > 0 in ≥ 8 of last 10

    pass
  • Cash flow keeps up with sales

    8.7% vs 9.0% · OCF CAGR ≥ 0.9× revenue CAGR

    pass

Profitability

5/5

  • Net margin

    14.9% · ≥ 8%

    pass
  • Operating margin

    · ≥ 10%

    na
  • Gross margin stable or rising

    · no drop > 2 pts over 3y

    na
  • Return on equity

    21.0% · ≥ 12%

    pass
  • Cash ROIC

    15.3% · ≥ 12%

    pass
  • FCF margin

    12.9% · ≥ 5%

    pass
  • Earnings back their cash

    OCF $4.5B vs NI $4.1B · OCF ≥ net income (latest FY)

    pass

Balance Sheet

3/4

  • Debt payable from cash flow

    2.8y · LT debt ≤ 3× FCF

    pass
  • Cash cushion

    6% · cash ≥ 50% of LT debt

    fail
  • Leverage

    0.51 · LT debt ≤ 1.5× equity

    pass
  • Equity positive and compounding

    $19.4B · equity > 0 and grew over ~5y

    pass
  • Interest burden

    · interest ≤ 15% of operating income

    na

Capital Allocation

2/3

  • Share count flat or shrinking

    0.9% · ≤ +0.5%/yr over ~5y

    fail
  • Stock comp restrained

    · SBC ≤ 15% of FCF

    na
  • Distributions funded by FCF

    98% · dividends + buybacks ≤ 100% of FCF

    pass
  • Repurchases are a habit

    9 of 10 · buybacks in ≥ 5 of last 10 years

    pass

Valuation Discipline

1/4

  • FCF yield

    2.1% · ≥ 3%

    fail
  • Earnings multiple

    41.0 · P/E ≤ 25

    fail
  • Price asks less than history delivered

    19.4% vs 6.4% · implied FCF growth ≤ historical FCF CAGR

    fail
  • Shareholder yield

    2.1% · dividends + buybacks ≥ 2% of market cap

    pass

Financial data

As filed in 10-Ks; per-share figures split-adjusted. $ in millions.

FYRevenueGross profitOp incomeNet incomeEPSOCFCapExFCFDividendsBuybacksSBCCashLT debtEquityShares
202527,4484,08710.454,4729193,5531,6261,8626229,89419,425391
202424,8783,7949.504,3278083,5191,5002,4925559,15218,488399
202323,1963,2188.023,6247572,8671,37904889,26119,036401
202220,7522,4626.142,5335981,9351,2992862948,33117,038401
202119,6282,1445.342,1635751,5881,2191222978,56616,413402
202017,8581,4103.492,9443892,5551,1751,6084388,05714,930404
201921,3903,6752,2115.253,4515872,8641,2011,02993708,06716,082421
201821,6093,6302,1454.912,6585652,0931,1491,271112837,10716,107437
201720,4043,2142,9866.682,6665202,1461,068850115617,74517,253447
201619,7472,9581,9194.202,5704972,0731,037730145438,26314,954457
201503,1331,9744.222,4095061,9031,026682122687,98815,186467
201403,3121,8033.761,8786321,246929650127818,02415,786477
201303,1781,8733.902,2856141,6717960119158,96916,791477
201202,2161,2173.461,6645931,071512-15975779,76515,113351
201102,2601,3503.931,24856868046234353853,3667,469343
201013,7151,7009292.731,2823948883630113337,403340

Some concepts are structurally absent for certain industries (banks report no gross profit or capex). Missing ≠ zero.