v3.26.1
Investments (Tables)
12 Months Ended
Dec. 31, 2025
EBP 055  
EBP, Master Trust [Line Items]  
Schedule of Master Trust and the Plan's Interest in Investments
The following table presents the assets of the Master Trust and the Plan's interest in each of the investments held by the Master Trust at December 31:
2025Master Trust BalancesPlan's Interest in Master Trust Balances
Common collective trusts$6,225,974,762 $6,056,304,142 
Eaton ordinary shares1,855,275,786 1,831,024,506 
Guaranteed investment contracts269,065,854 249,896,873 
U.S. government securities246,545,850 236,392,543 
Registered investment companies210,908,374 207,562,217 
Interest bearing cash67,765,332 66,238,028 
Corporate debt instruments32,057,770 30,737,560 
Non interest bearing cash56,623 54,291 
      Total investments8,907,650,351 8,678,210,160 
        Receivables5,197,987 4,999,275 
        Liabilities(2,798,509)(2,693,786)
           Total$8,910,049,829 $8,680,515,649 
2024Master Trust BalancesPlan's Interest in Master Trust Balances
Common collective trusts$4,322,968,405 $4,193,966,314 
Eaton ordinary shares2,117,447,337 2,088,782,735 
Registered investment companies1,591,771,779 1,555,616,326 
Guaranteed investment contracts306,244,134 285,648,640 
U.S. government securities100,216,669 97,226,622 
Interest bearing cash79,059,649 77,315,238 
Corporate debt instruments12,981,079 12,593,778 
      Total investments8,530,689,052 8,311,149,653 
        Receivables6,326,544 6,165,070 
        Liabilities(4,007,062)(3,874,345)
           Total$8,533,008,534 $8,313,440,378 
The following table sets forth the investment income and net appreciation or depreciation in the fair value of investments of the Master Trust allocated to the participating plans for the years ended December 31:
20252024
Interest and dividend income$63,974,495 $103,452,118 
Net appreciation in fair value912,996,074 1,469,220,361 
$976,970,569 $1,572,672,479