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伊顿 2025年度报告

2026-06-24 美股财报 绿毛水怪
报告封面

Washington, DC 20549 FORM 11-K Annual Report Pursuant to Section15(d) of theSecurities Exchange Act of 1934 Annual report pursuant to Section15(d) of the Securities Exchange Act of 1934For the fiscal year ended December31, 2025 Or Transition report pursuant to Section15(d) of the Securities Exchange Act of 1934For the transition period fromto Commission file number 000-54863 A. Full title of the plan and the address of the plan, if different from that of the issuer named below: Eaton Savings Plan B. Name of issuer of the securities held pursuant to the plan and the address of its principal executive office: Eaton Corporation plcEaton House30 Pembroke RoadDublin 4, Ireland SIGNATURES The Plan. Pursuant to the requirements of the Securities Exchange Act of 1934, the trustees (or other persons who administer theemployee benefit plan) have duly caused this annual report to be signed on its behalf by the undersigned hereunto duly authorized. EATON SAVINGS PLANBy:Retirement & Investment Committee Date: June 24, 2026 By:/s/ Adam WadeckiAdam WadeckiSenior Vice President and ControllerEaton Corporation INDEX Page Report of Independent Registered Public Accounting Firm Financial Statements: Statement of Net Assets Available for Benefits2 Statement of Changes in Net Assets Available for Benefits3 Notes to Financial Statements4-11 Schedule of Assets Held for Investment Purposes at End of Year12 Report of Independent Registered Public Accounting Firm To the Plan Administrator and Plan Participants of the Eaton Savings Planand the Retirement & Investment Committee of Eaton Opinion on the Financial Statements We have audited the accompanying Statement of Net Assets Available for Benefits of the Eaton Savings Plan (“Plan”) as of December31, 2025 and 2024, and the related Statement of Changes in Net Assets Available for Benefits for the years then ended, and the relatednotes and schedule (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in allmaterial respects, the net assets available for benefits of the Plan as of December 31, 2025 and 2024, and the changes in net assets Basis for Opinion These financial statements are the responsibility of the Plan's management. Our responsibility is to express an opinion on the Plan’sfinancial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting OversightBoard (United States) ("PCAOB") and are required to be independent with respect to the Plan in accordance with the U.S. federalsecurities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the auditsto obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due toerror or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidenceregarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles usedand significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe Supplemental Information The supplemental information in the Schedule of Assets Held for Investment Purposes at End of Year as of December 31, 2025 hasbeen subjected to audit procedures performed in conjunction with the audit of the Plan’s financial statements. The supplementalinformation is the responsibility of the Plan’s management. Our audit procedures included determining whether the supplementalinformation reconciles to the financial statements or the underlying accounting and other records, as applicable, and performingprocedures to test the completeness and accuracy of the information presented in the supplemental information. In forming our opinion /s/ Meaden & Moore, Ltd. We have served as the Plan’s auditor since 2005. Cleveland, Ohio June 24, 2026 NOTES TO FINANCIAL STATEMENTS Eaton Savings Plan 1Description of Plan The following description of the Eaton Savings Plan ("Plan") provides only general information. Participants should refer to thePlan document and summary plan description, which are available from the Company's Human Resources Department uponrequest, for a complete description of the Plan's provisions. General: Effective July 1, 1974, Eaton Corporation ("Company" or "Plan Sponsor") established the Plan. The Company is a subsidiary ofEaton Corporation plc ("Eaton"). The Plan was established to encourage eligible employees to make systematic savings throughpayroll deductions and to provide additional security at retirement. The Plan was