ETN: Other company developments

Item 8.01 Other Events. Eaton Corporation plc ("Eaton" or the "Company") is filing this Current Report on Form 8-K ("Form 8-K") solely to recast certain segment financial information and related disclosures included in the Company's Annual Report on Form 10-K for the year ended December 31, 2025, originally filed with the Securities and Exchange Commission (the "SEC") on February 26, 2026 (the "2025 Form 10-K"). The recast information reflects a change in segment reporting implemented during the first quarter of 2026, as described below and in the Company's Quarterly Report on Form 10-Q for the period ended March 31, 2026, filed with the SEC on May 5, 2026, and Quarterly Report on Form 10-Q for the period ended June 30, 2026, filed with the SEC on July 31, 2026 (collectively referred to as the "2026 Form 10-Qs"). The information in this Form 8-K is not an amendment to or restatement of the 2025 Form 10-K. During the first quarter of 2026, Eaton re-segmented certain business segments due to a reorganization of the Company's businesses. The new segment is Mobility, which consists of the legacy Vehicle and eMobility segments. Historical segment information has been recast to reflect this change. The rules of the SEC require that when a registrant prepares, on or after the date a registrant reports an accounting change such as the change in segment reporting described above, a new registration, proxy, or information statement (or amends a previously filed registration, proxy, or information statement) that includes or incorporates by reference financial statements, the registrant must recast the prior period financial statements included or incorporated by reference in the registration, proxy, or information statement to reflect these types of changes. Accordingly, the Comp