Eaton Corp. (ETN) 10-K Red Flags
Risk signals extracted deterministically from Eaton Corp.’s SEC 10-K/10-Q XBRL filings — no LLM, every finding cites the underlying data.
Detected red flags (11)
- Restatement of financial statements: The term "restatement of" "previously issued" appears in 2 recent filing(s) (vs 1 in the prior period). This risk language is ongoing.
- Deferred revenue growing — future revenue visibility: Deferred revenue grew +49.3% to $899.0M, providing forward revenue visibility. This is a positive leading indicator for subscription or contract-based businesses.
- Goodwill is 36% of total assets: Goodwill of $20.23B represents a large share of the balance sheet. If acquired businesses underperform, a non-cash impairment charge could materially impact earnings. Monitor segment performance and acquisition integration metrics.
- Endogenous analysis: 1 positive signal(s) versus 1 risk signal(s). The filing exhibits more constructive indicators than concerns, though individual risk factors should still be monitored.
- 2 new XBRL disclosure(s) in latest filing — expanding reporting scope.
- 20 disclosure(s) dropped from prior year — reduced reporting granularity.
- Ongoing high-severity risk language: Restatement of financial statements.
- Market cap $164.94B at $424.67 per share.
- Trailing P/E 40.64, P/S 6.01, P/B 8.14.
- Restatement of financial statements: The term "restatement of" "previously issued" appears in 2 recent filing(s) (vs 1 in the prior period). This risk language is ongoing.
- Deferred revenue growing — future revenue visibility: Deferred revenue grew +49.3% to $899.0M, providing forward revenue visibility. This is a positive leading indicator for subscription or contract-based businesses.
Filings & ownership
- Latest annual report (10-K) filed Feb 26, 2026.
- Latest quarterly report (10-Q) filed Jul 31, 2026.
- 16 recent 8-K material-event filings in the index.
- Recent insider Form 4s: 0 buy vs 0 sell transactions.
- ~10,000+ recent 13F-HR filings reference Eaton Corp.; broad institutional reporting.
- Recent filers include Bank of New York Mellon Corp (BK), COATUE MANAGEMENT LLC, COATUE MANAGEMENT LLC.
- 20 recent 13G passive institutional ownership notices.
Full ETN analyst report
Valuation (DCF & Graham), technicals, macro exposure, risk scorecard and 13F/13D ownership.
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