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Side-by-side financial comparison of Eaton Corporation (ETN) and PBF Energy Inc. (PBF). Click either name above to swap in a different company.
PBF Energy Inc. is the larger business by last-quarter revenue ($7.9B vs $7.5B, roughly 1.1× Eaton Corporation). Eaton Corporation runs the higher net margin — 11.6% vs 2.5%, a 9.1% gap on every dollar of revenue. On growth, Eaton Corporation posted the faster year-over-year revenue change (16.8% vs 11.9%). Over the past eight quarters, Eaton Corporation's revenue compounded faster (8.3% CAGR vs -4.9%).
Eaton Corporation plc is an Irish multinational power management company, with a primary administrative center in Beachwood, Ohio. Eaton has more than 85,000 employees and sells products to customers in more than 175 countries.
PBF Energy Inc. is a petroleum refining and logistics company that produces and sells transportation fuels, heating oils, lubricants, petrochemical feedstocks, and other petroleum products. The company owns and operated 6 refineries throughout the United States, located in Chalmette, Louisiana; Toledo, Ohio; Paulsboro, New Jersey; the Delaware City Refinery in Delaware City; Torrance, California; Martinez, California. PBF produces a range of products including gasoline, ultra-low-sulfur diese...
ETN vs PBF — Head-to-Head
Income Statement — Q1 FY2026 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $7.5B | $7.9B |
| Net Profit | $868.0M | $200.2M |
| Gross Margin | — | 3.5% |
| Operating Margin | — | 3.8% |
| Net Margin | 11.6% | 2.5% |
| Revenue YoY | 16.8% | 11.9% |
| Net Profit YoY | -10.2% | 149.4% |
| EPS (diluted) | $2.22 | $1.65 |
Green = leading value per metric. Periods may differ when fiscal calendars don't align.
8-Quarter Revenue & Profit Trend
Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.
| Q1 26 | $7.5B | $7.9B | ||
| Q4 25 | $7.1B | $7.1B | ||
| Q3 25 | $7.0B | $7.7B | ||
| Q2 25 | $7.0B | $7.5B | ||
| Q1 25 | $6.4B | $7.1B | ||
| Q4 24 | $6.2B | $7.4B | ||
| Q3 24 | $6.3B | $8.4B | ||
| Q2 24 | $6.3B | $8.7B |
| Q1 26 | $868.0M | $200.2M | ||
| Q4 25 | $1.1B | $78.4M | ||
| Q3 25 | $1.0B | $170.1M | ||
| Q2 25 | $982.0M | $-5.2M | ||
| Q1 25 | $964.0M | $-401.8M | ||
| Q4 24 | $971.0M | $-289.3M | ||
| Q3 24 | $1.0B | $-285.9M | ||
| Q2 24 | $993.0M | $-65.2M |
| Q1 26 | — | 3.5% | ||
| Q4 25 | 36.8% | -1.8% | ||
| Q3 25 | 38.3% | 0.5% | ||
| Q2 25 | 37.0% | -0.8% | ||
| Q1 25 | 38.4% | -5.9% | ||
| Q4 24 | 38.9% | -4.2% | ||
| Q3 24 | 38.6% | -3.4% | ||
| Q2 24 | 38.0% | 0.1% |
| Q1 26 | — | 3.8% | ||
| Q4 25 | 18.3% | 1.8% | ||
| Q3 25 | 18.2% | 3.7% | ||
| Q2 25 | 16.9% | 0.6% | ||
| Q1 25 | 18.5% | -7.2% | ||
| Q4 24 | 18.7% | -5.2% | ||
| Q3 24 | 19.0% | -4.6% | ||
| Q2 24 | 18.8% | -0.9% |
| Q1 26 | 11.6% | 2.5% | ||
| Q4 25 | 16.0% | 1.1% | ||
| Q3 25 | 14.5% | 2.2% | ||
| Q2 25 | 14.0% | -0.1% | ||
| Q1 25 | 15.1% | -5.7% | ||
| Q4 24 | 15.6% | -3.9% | ||
| Q3 24 | 15.9% | -3.4% | ||
| Q2 24 | 15.6% | -0.7% |
| Q1 26 | $2.22 | $1.65 | ||
| Q4 25 | $2.90 | $0.74 | ||
| Q3 25 | $2.59 | $1.45 | ||
| Q2 25 | $2.51 | $-0.05 | ||
| Q1 25 | $2.45 | $-3.53 | ||
| Q4 24 | $2.45 | $-2.41 | ||
| Q3 24 | $2.53 | $-2.49 | ||
| Q2 24 | $2.48 | $-0.56 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $186.0M | $541.8M |
| Total DebtLower is stronger | $21.0B | — |
| Stockholders' EquityBook value | $19.8B | $5.7B |
| Total Assets | $55.1B | $14.7B |
| Debt / EquityLower = less leverage | 1.06× | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $186.0M | $541.8M | ||
| Q4 25 | $803.0M | $527.9M | ||
| Q3 25 | $565.0M | $482.0M | ||
| Q2 25 | $584.0M | $590.7M | ||
| Q1 25 | $1.9B | $468.6M | ||
| Q4 24 | $2.1B | $536.1M | ||
| Q3 24 | $2.0B | $976.7M | ||
| Q2 24 | $2.8B | $1.4B |
| Q1 26 | $21.0B | — | ||
| Q4 25 | $8.8B | — | ||
| Q3 25 | $8.8B | — | ||
| Q2 25 | $8.8B | — | ||
| Q1 25 | $7.6B | — | ||
| Q4 24 | $8.5B | — | ||
| Q3 24 | $8.7B | — | ||
| Q2 24 | $8.6B | — |
| Q1 26 | $19.8B | $5.7B | ||
| Q4 25 | $19.4B | $5.3B | ||
| Q3 25 | $18.8B | $5.2B | ||
| Q2 25 | $18.6B | $5.1B | ||
| Q1 25 | $18.5B | $5.1B | ||
| Q4 24 | $18.5B | $5.5B | ||
| Q3 24 | $19.1B | $5.9B | ||
| Q2 24 | $19.2B | $6.3B |
| Q1 26 | $55.1B | $14.7B | ||
| Q4 25 | $41.3B | $13.0B | ||
| Q3 25 | $40.6B | $13.0B | ||
| Q2 25 | $40.5B | $13.0B | ||
| Q1 25 | $39.2B | $13.0B | ||
| Q4 24 | $38.4B | $12.7B | ||
| Q3 24 | $39.2B | $13.1B | ||
| Q2 24 | $39.4B | $14.1B |
| Q1 26 | 1.06× | — | ||
| Q4 25 | 0.45× | — | ||
| Q3 25 | 0.46× | — | ||
| Q2 25 | 0.47× | — | ||
| Q1 25 | 0.41× | — | ||
| Q4 24 | 0.46× | — | ||
| Q3 24 | 0.45× | — | ||
| Q2 24 | 0.45× | — |
Cash Flow & Capital Efficiency
How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.
| Metric | | |
|---|---|---|
| Operating Cash FlowLast quarter | — | — |
| Free Cash FlowOCF − Capex | $314.0M | — |
| FCF MarginFCF / Revenue | 4.2% | — |
| Capex IntensityCapex / Revenue | 2.6% | 4.0% |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | $3.8B | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $2.0B | $366.6M | ||
| Q3 25 | $1.4B | $25.7M | ||
| Q2 25 | $918.0M | $191.1M | ||
| Q1 25 | $238.0M | $-661.4M | ||
| Q4 24 | $1.6B | $-329.7M | ||
| Q3 24 | $1.3B | $-68.0M | ||
| Q2 24 | $946.0M | $425.3M |
| Q1 26 | $314.0M | — | ||
| Q4 25 | $1.6B | $77.0M | ||
| Q3 25 | $1.2B | $-122.8M | ||
| Q2 25 | $716.0M | $35.0M | ||
| Q1 25 | $91.0M | $-772.4M | ||
| Q4 24 | $1.3B | $-425.7M | ||
| Q3 24 | $1.1B | $-169.8M | ||
| Q2 24 | $759.0M | $371.8M |
| Q1 26 | 4.2% | — | ||
| Q4 25 | 22.3% | 1.1% | ||
| Q3 25 | 16.8% | -1.6% | ||
| Q2 25 | 10.2% | 0.5% | ||
| Q1 25 | 1.4% | -10.9% | ||
| Q4 24 | 21.5% | -5.8% | ||
| Q3 24 | 17.7% | -2.0% | ||
| Q2 24 | 12.0% | 4.3% |
| Q1 26 | 2.6% | 4.0% | ||
| Q4 25 | 5.6% | 4.1% | ||
| Q3 25 | 2.5% | 1.9% | ||
| Q2 25 | 2.9% | 2.1% | ||
| Q1 25 | 2.3% | 1.6% | ||
| Q4 24 | 4.1% | 1.3% | ||
| Q3 24 | 2.9% | 1.2% | ||
| Q2 24 | 2.9% | 0.6% |
| Q1 26 | — | — | ||
| Q4 25 | 1.74× | 4.68× | ||
| Q3 25 | 1.34× | 0.15× | ||
| Q2 25 | 0.93× | — | ||
| Q1 25 | 0.25× | — | ||
| Q4 24 | 1.64× | — | ||
| Q3 24 | 1.30× | — | ||
| Q2 24 | 0.95× | — |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ETN
| Electrical Americas | $3.6B | 48% |
| Electrical Global | $1.9B | 26% |
| Aerospace | $1.1B | 15% |
| Mobility | $766.0M | 10% |
PBF
Segment breakdown not available.
