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Latest · Mar 31, 2026
Quarter ended Mar 31, 2026 · FY2026 Q1

Eaton Corporation plc stock research

Eaton (ETN) Free Cash Flow — Quarter Ended Mar 31, 2026

Revenue and operating cash flow both improved compared to the prior quarter and the same quarter last year. Free cash flow margin strengthened significantly from a year ago but weakened versus the preceding quarter.

Free cash flow takeaway

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

Revenue and operating cash flow both improved compared to the prior quarter and the same quarter last year. Free cash flow margin strengthened significantly from a year ago but weakened versus the preceding quarter.

  • Operating cash flow as a proportion of revenue was lower than the prior quarter but higher than the same quarter last year. After deducting capital expenditure, free cash flow margin followed a similar pattern, reflecting a mixed conversion efficiency relative to the two comparison periods.
  • Compared to the immediately preceding quarter, revenue increased while operating cash flow and free cash flow both decreased, leading to a lower free cash flow margin. Versus the same quarter one year earlier, all metrics improved, with free cash flow margin rising from a lower level.

FCF snapshot

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

TTM free cash flow

$3.8B

Trailing twelve-month free cash flow.

Quarter free cash flow

$314.0M

Free cash flow in the selected fiscal quarter.

Operating cash flow

$507.0M

Cash generated by operations before capital spending.

CapEx

$193.0M

Capital spending and related asset purchases.

FCF margin

4.2%

The share of revenue converted into free cash flow.

TTM FCF yield

2.4%

TTM FCF divided by market capitalization.

Cash flow trend

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

PeriodRevenueOperating CFCapExFCFFCF margin
2025-06-30$7.0B$918.0M$202.0M$716.0M10.2%
2025-09-30$7.0B$1.4B$178.0M$1.2B16.8%
2025-12-31$7.1B$2.0B$392.0M$1.6B22.3%
2026-03-31$7.5B$507.0M$193.0M$314.0M4.2%

Cash conversion quality

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

FCF / net income36.3%Shows whether accounting earnings convert into cash.
CapEx / revenue2.6%Lower capital intensity usually supports FCF margin.
Net cash-$18.1BCash and equivalents minus total debt.

Recent events shaping cash flow

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

Supportive

Revenue Growth

Revenue was higher than both the prior quarter and the same quarter last year, providing a larger base for cash generation. This was the strongest observable driver among the supplied metrics.

Higher revenue supported an increase in operating cash flow compared to a year ago, though the quarter-over-quarter decline in cash conversion suggests other factors offset the benefit.

What the cash flow says

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

Operating cash flow as a proportion of revenue was lower than the prior quarter but higher than the same quarter last year. After deducting capital expenditure, free cash flow margin followed a similar pattern, reflecting a mixed conversion efficiency relative to the two comparison periods.

Compared to the immediately preceding quarter, revenue increased while operating cash flow and free cash flow both decreased, leading to a lower free cash flow margin. Versus the same quarter one year earlier, all metrics improved, with free cash flow margin rising from a lower level.

Monitor the relationship between operating cash flow and revenue, as the current quarter's cash conversion rate declined from the prior quarter despite higher revenue.

Valuation context

A cash-flow page should show how much investors are paying for the cash stream, without turning into a full DCF.

Market capitalization$159.1BUsed as the denominator for FCF yield.
TTM FCF yield2.4%TTM free cash flow divided by market capitalization.
EV / TTM FCF46.9xA quick valuation bridge, not a full DCF.

Peer context

Free cash flow quality is easier to read against related public companies.

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Eaton Corporation plc

FCF margin

4.2%

FCF yield

2.4%