ET
ETN
Dec 31, 2023
Quarter ended Dec 31, 2023 · FY2023 Q4

Eaton Corporation plc stock research

Eaton (ETN) Free Cash Flow — Quarter Ended Dec 31, 2023

Revenue, operating cash flow, and free cash flow were all higher than the preceding quarter and the same quarter one year earlier. Free cash flow margin improved from the previous quarter but was slightly lower than the same quarter last year.

Free cash flow takeaway

A quick read on the company's cash generation and what it means for investors.

Revenue, operating cash flow, and free cash flow were all higher than the preceding quarter and the same quarter one year earlier. Free cash flow margin improved from the previous quarter but was slightly lower than the same quarter last year.

  • With revenue higher, operating cash flow increased, and after capital expenditure, free cash flow rose. The resulting free cash flow margin widened from the prior quarter but narrowed versus the year-ago quarter.
  • Compared to the preceding quarter, all metrics improved: revenue, operating cash flow, capital expenditure, free cash flow, and margin were higher. Versus the same quarter one year earlier, revenue and operating cash flow were higher, yet free cash flow margin was weaker.

FCF snapshot

Quarterly and TTM cash-flow metrics with the minimum valuation context.

TTM free cash flow

$2.9B

Trailing twelve-month free cash flow.

Quarter free cash flow

$1.1B

Free cash flow in the selected fiscal quarter.

Operating cash flow

$1.3B

Cash generated by operations before capital spending.

CapEx

$243.0M

Capital spending and related asset purchases.

FCF margin

17.7%

The share of revenue converted into free cash flow.

Cash flow trend

A short quarterly history shows whether FCF is scaling with revenue or only spiking for one period.

PeriodRevenueOperating CFCapExFCFFCF margin
2023-03-31$5.5B$335.0M$126.0M$209.0M3.8%
2023-06-30$5.9B$850.0M$160.0M$690.0M11.8%
2023-09-30$5.9B$1.1B$228.0M$913.0M15.5%
2023-12-31$6.0B$1.3B$243.0M$1.1B17.7%

Cash conversion quality

Checks that separate high-quality free cash flow from accounting noise or working-capital timing.

FCF / net income111.6%Shows whether accounting earnings convert into cash.
CapEx / revenue4.1%Lower capital intensity usually supports FCF margin.
Net cash-$8.8BCash and equivalents minus total debt.

Recent events shaping cash flow

Near-term business events that help explain the free cash flow result.

Supportive

Operating cash flow strength

Operating cash flow was higher sequentially and year-over-year, supporting free cash flow growth despite increased capital expenditure.

The increase in operating cash flow was the strongest observable driver of free cash flow improvement this quarter.

What the cash flow says

How to interpret the company's free cash flow beyond the headline number.

With revenue higher, operating cash flow increased, and after capital expenditure, free cash flow rose. The resulting free cash flow margin widened from the prior quarter but narrowed versus the year-ago quarter.

Compared to the preceding quarter, all metrics improved: revenue, operating cash flow, capital expenditure, free cash flow, and margin were higher. Versus the same quarter one year earlier, revenue and operating cash flow were higher, yet free cash flow margin was weaker.

Monitor capital expenditure, which was higher than both the prior and year-ago quarters, relative to operating cash flow trends.