Base7Base 7GAAP revenue YoY +13.1% → base 7. The base score is anchored to the GAAP revenue YoY band before transcript, EPS, and guidance adjustments.+Transcript0Transcript 0GAAP revenue is clean, no distortion. Eaton is a diversified industrial — no structural sector mismatch.+EPS-1EPS -1GAAP EPS YoY 18.78% vs rev YoY 13.06%, spread +5.72pp (outside +5pp → +1). OI cross-check: OI YoY 5.36%, OI spread -7.70pp (outside -5pp → -1). Both outside, opposite direction — GAAP shows margin expansion but OI shows compression. OI wins. Operating margin compression reflects real 130bps capacity ramp costs and mobility drag; GAAP EPS inflated by favorable tax rate (16-17% vs 21% first-half rate) and prior-year discrete items. OI-derived -1.+Guidance+1Guidance +1New FY2026 EPS guidance introduced at $13-$13.50, organic growth 7-9%. Q4 annual cycle — new forward-year guidance → +1.=Final7