Operating

Accrued Compensation

Eaton Corporation Accrued Compensation remained flat by 0.0% to -$12.50M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 338.1%, from $5.25M to -$12.50M. Over 4 years (FY 2021 to FY 2025), Accrued Compensation shows a downward trend with a -24.5% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ4 2025Feb 26, 2026

How to read this metric

An increase in accruals acts as a source of cash, while a decrease indicates the settlement of prior compensation obligations.

Detailed definition

This tracks the change in liabilities related to employee compensation, such as bonuses, commissions, and accrued vacati...

Peer comparison

Standard operating liability; common across all labor-intensive industries.

Metric ID: operating_increase_decrease_in_accrued_salaries

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value$154.00M-$16.00M$197.00M$21.00M-$50.00M
YoY Change-110.4%>999%-89.3%-338.1%
Range-$50.00M$197.00M
CAGR-24.5%
Avg YoY Growth+198.4%
Median YoY Growth-99.9%
Current Streak2 years decline

Frequently Asked Questions

What is Eaton Corporation's accrued compensation?
Eaton Corporation (ETN) reported accrued compensation of -$12.50M in Q4 2025.
How has Eaton Corporation's accrued compensation changed year-over-year?
Eaton Corporation's accrued compensation decreased by 338.1% year-over-year, from $5.25M to -$12.50M.
What is the long-term trend for Eaton Corporation's accrued compensation?
Over 4 years (2021 to 2025), Eaton Corporation's accrued compensation has grown at a -24.5% compound annual growth rate (CAGR), from $154.00M to -$50.00M.
What does accrued compensation mean?
The change in unpaid employee compensation and benefits owed by the company.