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Investor Presentaiton

Summary of Results of Operations A summary of Eaton's Net sales, Net income attributable to Eaton ordinary shareholders, and Net income per attributable to Eaton ordinary shareholders - diluted is as follows: share (In millions except for per share data) 2022 2021 2020 Net sales $ Net income attributable to Eaton ordinary shareholders 20,752 $ 2,462 19,628 $ 2,144 17,858 1,410 Net income per share attributable to Eaton ordinary shareholders - diluted $ 6.14 $ 5.34 $ 3.49 2020: Organic sales during 2020 were down 11% primarily due to the initial impact from the COVID-19 pandemic. In addition, the divestitures of the Lighting and Automotive Fluid Conveyance businesses also reduced sales, but were partially offset by growth from the acquisitions of Souriau-Sunbank Connection Technologies and Power Distribution, Inc. 2021: Organic sales increased 10% in 2021 as end-markets and regions served by our business segments experienced broad recovery from the negative impact of the COVID-19 pandemic. Our Electrical Global, Vehicle and eMobility business segments all realized organic growth greater than 10% during the year, despite supply chain constraints limiting the availability of materials in select businesses, travel restrictions continuing to impact commercial aviation, and reduced production levels at our customers leading to historic low vehicle inventory. 2022: Organic sales increased 13% in 2022 due to broad-based strength in end-markets and pricing actions in response to inflationary pressures. Each of our business segments realized organic growth greater than 10% during the year, despite being impacted by operating inefficiencies due to supply chain constraints or shortages, inflation, and selective labor shortages. Additionally, over the past several years, Eaton has completed a number of transactions to add higher growth, better margin businesses to its portfolio. These portfolio updates have the Company better aligned with secular growth trends and well positioned for expected further growth. These changes to our portfolio of businesses along with double digit organic sales growth and operational performance over the past two years have led to 76% growth in our net income per share since the COVID-19 pandemic began in 2020. RESULTS OF OPERATIONS Non-GAAP Financial Measures The following discussion of Consolidated Financial Results includes certain non-GAAP financial measures. These financial measures include adjusted earnings and adjusted earnings per ordinary share, each of which differs from the most directly comparable measure calculated in accordance with generally accepted accounting principles (GAAP). A reconciliation of adjusted earnings and adjusted earnings per ordinary share to the most directly comparable GAAP measure is included in the Consolidated Financial Results table below. Management believes that these financial measures are useful to investors because they provide additional meaningful financial information that should be considered when assessing our business performance and trends, and they allow investors to more easily compare Eaton's financial performance period to period. Management uses this information in monitoring and evaluating the on-going performance of Eaton. Acquisition and Divestiture Charges Eaton incurs integration charges and transaction costs to acquire and integrate businesses, and transaction, separation and other costs to divest and exit businesses. Eaton also recognizes gains and losses on the sale of businesses. A summary of these Corporate items is as follows: (In millions except for per share data) 2022 2021 2020 Acquisition integration, divestiture charges and transactions costs Gain on the sale of the Hydraulics and Lighting businesses $ 194 $ 349 $ 288 (24) (617) (221) Total charges (income) before income taxes Income tax expense (benefit) Total after income taxes Per ordinary share - diluted 170 (268) 67 (23) 362 66 $ 147 $ 94 $ 133 $ 0.37 $ 0.23 $ 0.33 80 80
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