Discontinued — last reported Q4 '25
Operating
Pension Expense
Eaton Corporation Pension Expense increased by 87.0% to $43.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 104.8%, from $21.00M to $43.00M. Over 4 years (FY 2021 to FY 2025), Pension Expense shows a downward trend with a -22.5% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ4 2025
How to read this metric
This is an add-back to net income; it does not represent actual cash funding of pension plans.
Detailed definition
Represents the non-cash portion of pension and postretirement benefit costs, such as amortization of actuarial gains or...
Peer comparison
Common in mature industrial companies with legacy defined-benefit pension plans.
Metric ID:
cf_pension_and_postretirement_expenseHistorical Data
19 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $25.00M | $50.00M | $25.00M | $32.00M | $23.00M | $25.00M | $36.00M | $29.00M | $22.00M | $32.00M | $30.00M | $46.00M | $18.00M | $25.00M | $21.00M | $34.00M | $24.00M | $23.00M | $43.00M |
| QoQ Change | — | +100.0% | -50.0% | +28.0% | -28.1% | +8.7% | +44.0% | -19.4% | -24.1% | +45.5% | -6.3% | +53.3% | -60.9% | +38.9% | -16.0% | +61.9% | -29.4% | -4.2% | +87.0% |
| YoY Change | — | — | — | — | -8.0% | -50.0% | +44.0% | -9.4% | -4.3% | +28.0% | -16.7% | +58.6% | -18.2% | -21.9% | -30.0% | -26.1% | +33.3% | -8.0% | +104.8% |
Range$18.00M – $50.00M
CAGR+12.8%
Avg YoY Growth+5.1%
Median YoY Growth-8.0%
Pension Expense at Other Companies
Frequently Asked Questions
- What is Eaton Corporation's pension expense?
- Eaton Corporation (ETN) reported pension expense of $43.00M in Q4 2025.
- How has Eaton Corporation's pension expense changed year-over-year?
- Eaton Corporation's pension expense increased by 104.8% year-over-year, from $21.00M to $43.00M.
- What is the long-term trend for Eaton Corporation's pension expense?
- Over 4 years (2021 to 2025), Eaton Corporation's pension expense has grown at a -22.5% compound annual growth rate (CAGR), from $343.00M to $124.00M.
- What does pension expense mean?
- Non-cash accounting adjustments related to employee retirement benefit plans.