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Jun 30, 2023

Eaton Q2 2023 Earnings Report

Reported record quarterly results with backlog growth and book-to-bill ratio.

Key Takeaways

Eaton reported record second-quarter earnings per share of $1.86 and record quarterly adjusted earnings per share of $2.21, up 18% over 2022. Sales for the quarter were $5.9 billion, up 13% from the second quarter of 2022, driven entirely by organic sales growth. The company raised its full year adjusted earnings per share guidance to between $8.65 and $8.85.

Record second quarter earnings per share of $1.86 and record quarterly adjusted earnings per share of $2.21, up 18% over 2022

13% organic sales growth, above the high end of guidance, record quarterly segment margins of 21.6%, 150 basis points above the second quarter of 2022 and a 33% incremental margin

Robust operating cash flow of $851 million, up 150%, and free cash flow of $691 million, up 244% versus prior year

Raised adjusted earnings per share guidance midpoint to $8.75 reflecting 16% growth over 2022

Total Revenue
$5.87B
Previous year: $5.21B
+12.5%
EPS
$2.21
Previous year: $1.87
+18.2%
Segment margins
21.6%
Previous year: 20.1%
+7.5%
Book-to-bill ratio
1.2
Gross Profit
$2.12B
Previous year: $1.71B
+24.1%
Cash and Equivalents
$353M
Previous year: $364M
-3.0%
Free Cash Flow
$691M
Previous year: $201M
+243.8%
Total Assets
$36.8B
Previous year: $35.2B
+4.6%

Eaton

Eaton

Eaton Revenue by Segment

Forward Guidance

For the third quarter of 2023, the company anticipates organic growth of 9-11% and adjusted earnings per share of between $2.27 and $2.37.

Positive Outlook

  • Confident in achieving increased guidance for the year.
  • Well positioned to capitalize on reindustrialization in North America and Europe.
  • Benefiting from secular growth drivers of electrification.
  • Benefiting from secular growth drivers of energy transition.
  • Benefiting from secular growth drivers of digitalization.

Challenges Ahead

  • Course of the COVID-19 pandemic globally and government actions related thereto.
  • Geopolitical tensions.
  • Unanticipated changes in the markets for the company’s business segments.
  • Unanticipated downturns in business relationships with customers or their purchases from us.
  • Competitive pressures on sales and pricing.

Revenue & Expenses

Visualization of income flow from segment revenue to net income