Eaton (ETN $53.04 +1.88) reported second quarter earnings of $0.97 per
share, $0.02 better than the Capital IQ Consensus Estimate of $0.95.
Revenues rose 21.1% year/year to $4.09 billion versus the $4.01 billion
consensus.
In the third quarter, the company guides earnings in the range of $1.03 to $1.13
versus the $1.06 Capital IQ Consensus Estimate.
In fiscal year 2011, the company sees earnings of $3.90 to $4.10 versus the
$3.92 Capital IQ Consensus Estimate and expects revenue growth of 19% year/year,
which calculates to approx.16.32 billion versus the $16.07 bln Capital IQ
Consensus Estimate.






