ET

Eaton Corporation plc stock research

Sep 30, 2025

FY2025 Q3

Eaton (ETN) Gross Margin — Quarter Ended Sep 30, 2025

Revenue was stable compared to the previous quarter, while gross profit improved and cost of revenue declined, leading to a higher gross margin. Relative to the same quarter last year, revenue and gross profit both increased, but cost of revenue rose proportionally more, resulting in a slightly lower gross margin.

Gross margin takeaway

Quarter ended Sep 30, 2025 · FY2025 Q3

Revenue was stable compared to the previous quarter, while gross profit improved and cost of revenue declined, leading to a higher gross margin. Relative to the same quarter last year, revenue and gross profit both increased, but cost of revenue rose proportionally more, resulting in a slightly lower gross margin.

  • The improvement in gross margin from the prior quarter was primarily driven by a reduction in cost of revenue relative to revenue.
  • Sequentially, the gross margin improved from the prior quarter. Year-over-year, the gross margin weakened slightly from the same quarter a year ago.

Gross margin snapshot

The selected quarter's reported revenue, gross profit, direct costs, and margin comparisons.

Gross margin

38.3%

Gross profit

$2.7B

Revenue

$7.0B

Cost of revenue

$4.3B

Quarter-over-quarter change

+1.3 pts

Year-over-year change

-0.3 pts

Quarterly gross margin trend

A four-quarter view of the revenue and direct-cost bridge behind gross margin.

PeriodRevenueGross profitCost of revenueGross margin
Dec 31, 2024$6.2B$2.4B$3.8B38.9%
Mar 31, 2025$6.4B$2.4B$3.9B38.4%
Jun 30, 2025$7.0B$2.6B$4.4B37.0%
Sep 30, 2025$7.0B$2.7B$4.3B38.3%

Quarterly comparisons

Compare the selected margin with the preceding quarter and the same fiscal quarter one year earlier.

Previous-quarter change

Jun 30, 2025

+1.3 pts

Year-over-year change

Sep 30, 2024

-0.3 pts

What the margin says

Filing-constrained interpretation of margin direction, comparisons, and what to monitor next.

The improvement in gross margin from the prior quarter was primarily driven by a reduction in cost of revenue relative to revenue.

Sequentially, the gross margin improved from the prior quarter. Year-over-year, the gross margin weakened slightly from the same quarter a year ago.

Monitor the cost of revenue trend, as its movement relative to revenue directly influences gross margin direction.

ETN Gross Margin — Quarter Ended Sep 30, 2025