Eaton (ETN) risk factors: FY2025 10-K

Item 1A of the 10-K for the period ending 2025-12-31, filed 2026-02-26. 19 risk factor headings as filed. Read Item 1A in full · The whole 10-K · What changed since FY2024

9new since FY2024
9reworded
3removed
1unchanged

Headings mentioning a theme: Tariffs 1 · AI 1 · Cybersecurity 1 · China 0 · Interest rates 0. Compare across the S&P 500.

Operational Risks

9
  1. We are subject to risks relating to acquisitions, joint ventures and investments, and risks relating to the integration of acquired companies.new
  2. Our operations depend on production facilities throughout the world, which subjects them to varying degrees of risk of disrupted production.reworded
  3. Significant inflation or shortages of raw materials, energy, components, and/or labor, or similar challenges for our customers, could continue to adversely impact our results of operations.reworded
  4. We rely on suppliers to provide raw materials, components, and services.new
  5. Risks and uncertainties related to the development and use of artificial intelligence may present business, compliance and reputational risks.newAI
  6. If we are unable to protect our information technology infrastructure against service interruptions, data corruption, cyberbased attacks or network security breaches, product or service offerings could be compromised or operations could be disrupted or data confidentiality impaired.rewordedCybersecurity
  7. Weather disruptions and regulatory, market and social reactions to them create uncertainties that could negatively impact our business.reworded
  8. Our ability to identify, attract, develop, engage, and retain qualified employees could affect our ability to execute our strategy.new
  9. We may not complete the anticipated spin-off or complete it within the time frame we anticipate or at all; the spin-off may present difficulties that could have an adverse effect on us; costs associated with the spin-off may be higher than anticipated; we may not realize some or all of the expected benefits of the spin-off.new

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Industry and Market Risks

4
  1. Technology disruption may impact our stock price and/or negatively impact our end markets.
  2. Volatility of end markets that we serve could materially and adversely affect our business, financial condition and results of operations.new
  3. Our operating results depend in part on continued successful research, development, and marketing of new and/or improved products and services, and there can be no assurance that we will continue to successfully introduce new products and services or maintain present market positions.reworded
  4. We are exposed to geopolitical, economic and other risks that arise from uncertainty in worldwide and regional economic conditions.new

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Legal and Regulatory Risks

6
  1. Operating globally subjects us to risks and events beyond our control in countries where we operate.new
  2. Changes in countries' trade policies globally, including imposition of sanctions or tariffs, may have a material adverse impact on our business and results of operations.rewordedTariffs
  3. We are subject to risks relating to changes in our tax rates, changes in global tax laws and regulations, or exposure to additional income tax liabilities.reworded
  4. As a provider of products to the U.S. government, we are subject to certain rules, regulations, audits and investigations and enhanced compliance risks.new
  5. We may be unable to adequately protect our intellectual property rights, which could affect our ability to compete.reworded
  6. We are subject to litigation and environmental regulations that could adversely impact our businesses.reworded

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No longer in Item 1A

3

Headings in the FY2024 10-K with no match this year.

  1. Eaton uses a variety of raw materials, components and services in its businesses, and significant inflation could increase operating costs that may not be fully recouped in product pricing.
  2. Volatility of end markets that Eaton serves.
  3. Eaton's global operations subject it to economic risk as Eaton's results of operations may be adversely affected by changes in government legislation, regulations and policies, or currency fluctuations.

Headings are the lines of Item 1A set wholly in bold or italics, as the parser reads them, without the introductory paragraph that opens the section. A heading is new when no heading in the prior 10-K matches it after ignoring case and punctuation, and reworded when it shares at least 60 percent of its words with one that went away. Source: the filing on sec.gov.