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EATON SHAREHOLDERS' EQUITY (Tables) | 12 Months Ended
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Dec. 31, 2025
Equity [Abstract] |
Schedule of Pre-Tax and After-Tax Amounts Recognized in Comprehensive Income (Loss) | The following table summarizes the pre-tax and after-tax amounts recognized in Comprehensive income (loss):
| 2025 |  | 2024 |  | 2023
(In millions) | Pre-tax |  | After-tax |  | Pre-tax |  | After-tax |  | Pre-tax |  | After-tax
Currency translation and related hedging instruments |  |  |  |  |  |  |  |  |  |  |
Gain (loss) from currency translation and related hedging instruments | $ | 246 |  |  | $ | 255 |  |  | $ | (358) |  |  | $ | (355) |  |  | $ | 252 |  |  | $ | 247 |
Amortization of gains on net investment hedges (amount excluded from effectiveness testing) reclassified to earnings | (15) |  |  | (15) |  |  | (15) |  |  | (15) |  |  | (12) |  |  | (12) |
| 231 |  |  | 240 |  |  | (373) |  |  | (370) |  |  | 241 |  |  | 235 |
Pensions and other postretirement benefits |  |  |  |  |  |  |  |  |  |  |
Prior service credit (cost) arising during the year | (10) |  |  | (7) |  |  | 1 |  |  | 1 |  |  | — |  |  | — |
Net gain (loss) arising during the year | (27) |  |  | (18) |  |  | (141) |  |  | (104) |  |  | (246) |  |  | (189) |
Currency translation | (55) |  |  | (43) |  |  | 18 |  |  | 13 |  |  | (29) |  |  | (21) |
Amortization of actuarial loss and prior service cost reclassified to earnings | 67 |  |  | 50 |  |  | 55 |  |  | 41 |  |  | 32 |  |  | 24 |
| (25) |  |  | (18) |  |  | (67) |  |  | (49) |  |  | (243) |  |  | (185) |
Cash flow hedges |  |  |  |  |  |  |  |  |  |  |
Gain (loss) on derivatives designated as cash flow hedges | 29 |  |  | 23 |  |  | (6) |  |  | (5) |  |  | 63 |  |  | 50 |
Changes in cash flow hedges reclassified to earnings | (27) |  |  | (22) |  |  | (16) |  |  | (12) |  |  | (78) |  |  | (61) |
| 2 |  |  | 1 |  |  | (22) |  |  | (17) |  |  | (14) |  |  | (11) |
Other comprehensive income (loss) attributable to Eaton ordinary shareholders | $ | 208 |  |  | $ | 223 |  |  | $ | (462) |  |  | $ | (436) |  |  | $ | (17) |  |  | $ | 39 |
Schedule of Changes in Accumulated Other Comprehensive Loss | The changes in Accumulated other comprehensive loss are as follows:
(In millions) | Currency translation and related hedging instruments |  | Pensions and other postretirement benefits |  | Cash flow hedges |  | Total
Balance at January 1, 2025 | $ | (3,399) |  |  | $ | (1,044) |  |  | $ | 101 |  |  | $ | (4,342) |
Other comprehensive income (loss) before reclassifications | 255 |  |  | (68) |  |  | 23 |  |  | 210 |
Amounts reclassified from Accumulated other comprehensive loss (income) | (15) |  |  | 50 |  |  | (22) |  |  | 13 |
Net current-period Other comprehensive income (loss) | 240 |  |  | (18) |  |  | 1 |  |  | 223 |
Balance at December 31, 2025 | $ | (3,159) |  |  | $ | (1,062) |  |  | $ | 102 |  |  | $ | (4,118) |
Schedule of Reclassifications out of Accumulated Other Comprehensive Loss | The reclassifications out of Accumulated other comprehensive loss are as follows:
(In millions) |  | December 31, 2025 |  | Consolidated Statements of Income classification
Gains and (losses) on net investment hedges (amount excluded from effectiveness testing) |  |  |  |
Currency exchange contracts |  | $ | 15 |  |  | Interest expense - net
Tax expense |  | — |  |  |
Total, net of tax |  | 15 |  |  |
Amortization of defined benefits pensions and other postretirement benefits items |  |  |  |
Actuarial loss and prior service cost |  | (67) |  | 1 |
Tax benefit |  | 17 |  |  |
Total, net of tax |  | (50) |  |  |
Gains and (losses) on cash flow hedges |  |  |  |
Floating-to-fixed interest rate swaps |  | 13 |  |  | Interest expense - net
Currency exchange contracts |  | 13 |  |  | Net sales and Cost of products sold
Commodity contracts |  | 1 |  |  | Cost of products sold
Tax expense |  | (6) |  |  |
Total, net of tax |  | 22 |  |  |
Total reclassifications for the period |  | $ | (13) |  |  |
1 These components of Accumulated other comprehensive loss are included in the computation of net periodic benefit cost. See Note 10 for additional information about pension and other postretirement benefits items.
Schedule of Net Income per Share | A summary of the calculation of net income per share attributable to Eaton ordinary shareholders is as follows:
(In millions except for per share data) |  |  |  |  | 2025 |  | 2024 |  | 2023
Net income attributable to Eaton ordinary shareholders |  |  |  |  | $ | 4,087 |  |  | $ | 3,794 |  |  | $ | 3,218 |
Weighted-average number of ordinary shares outstanding - diluted |  |  |  |  | 391.2 |  |  | 399.4 |  |  | 401.1 |
Less dilutive effect of equity-based compensation |  |  |  |  | 1.3 |  |  | 1.8 |  |  | 2.0 |
Weighted-average number of ordinary shares outstanding - basic |  |  |  |  | 389.9 |  |  | 397.6 |  |  | 399.1 |
Net income per share attributable to Eaton ordinary shareholders |  |  |  |  |  |  |  |  |
Diluted |  |  |  |  | $ | 10.45 |  |  | $ | 9.50 |  |  | $ | 8.02 |
Basic |  |  |  |  | 10.48 |  |  | 9.54 |  |  | 8.06 |

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