RESTRUCTURING CHARGES (Tables)

9 Months Ended

Sep. 30, 2025

A summary of restructuring program charges is as follows:



	Three months ended September 30				Nine months ended September 30
(In millions except for per share data)	2025		2024		2025		2024
Workforce reductions	$	45	$	10	$	65	$	78
Plant closing and other	10		44		33		55
Total before income taxes	55		54		97		132
Income tax benefit	12		11		22		28
Total after income taxes	$	43	$	43	$	75	$	104
Per ordinary share - diluted	$	0.11	$	0.11	$	0.19	$	0.26

Restructuring program charges (income) related to the following segments:


	Three months ended September 30				Nine months ended September 30				Restructuring program charges incurred from inception through
(In millions)	2025		2024		2025		2024		September 30, 2025
Electrical Americas	$	3	$	—	$	12	$	9	$	25
Electrical Global	20		42		39		70		127
Aerospace	1		(1)		1		7		10
Vehicle	19		4		23		32		62
eMobility	8		2		10		2		35
Corporate	5		6		12		13		41
Total	$	55	$	54	$	97	$	132	$	300

A summary of liabilities related to workforce reductions, plant closing, and other associated costs is as follows:


(In millions)	Workforce reductions		Plant closing and other		Total









Balance at January 1, 2024	$	35	$	6	$	41
Liability recognized, net	120		83		202
Payments, utilization and translation	(59)		(81)		(141)
Balance at December 31, 2024	96		7		103
Liability recognized, net	65		33		97
Payments, utilization and translation	(45)		(34)		(79)
Balance at September 30, 2025	$	116	$	6	$	122

Eaton Corp plc 10-Q