WallStSmart

Eaton Corporation PLC (ETN)vsGates Industrial Corporation plc (GTES)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Eaton Corporation PLC generates 697% more annual revenue ($27.45B vs $3.44B). ETN leads profitability with a 14.9% profit margin vs 7.3%. GTES trades at a lower P/E of 23.7x. ETN earns a higher WallStSmart Score of 61/100 (C+).

ETN

Buy

61

out of 100

Grade: C+

Growth: 6.7Profit: 7.5Value: 5.3Quality: 5.0
Piotroski: 4/9

GTES

Buy

58

out of 100

Grade: C

Growth: 5.3Profit: 5.5Value: 8.3Quality: 8.5
Piotroski: 6/9Altman Z: 1.98
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ETNFair Value (-2.4%)

Margin of Safety

-2.4%

Fair Value

$386.70

Current Price

$375.00

$11.70 premium

UndervaluedFair: $386.70Overvalued
GTESUndervalued (+41.6%)

Margin of Safety

+41.6%

Fair Value

$45.40

Current Price

$23.64

$21.76 discount

UndervaluedFair: $45.40Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ETN4 strengths · Avg: 8.5/10
Market CapQuality
$145.30B9/10

Large-cap with strong market position

Return on EquityProfitability
21.5%9/10

Every $100 of equity generates 22 in profit

Operating MarginProfitability
20.0%8/10

Strong operational efficiency at 20.0%

Free Cash FlowQuality
$1.79B8/10

Generating 1.8B in free cash flow

GTES2 strengths · Avg: 8.0/10
Price/BookValuation
1.8x8/10

Reasonable price relative to book value

EPS GrowthGrowth
36.4%8/10

Earnings expanding 36.4% YoY

Areas to Watch

ETN2 concerns · Avg: 3.0/10
P/E RatioValuation
35.8x4/10

Premium valuation, high expectations priced in

PEG RatioValuation
2.642/10

Expensive relative to growth rate

GTES4 concerns · Avg: 3.5/10
Revenue GrowthGrowth
3.2%4/10

3.2% revenue growth

Altman Z-ScoreHealth
1.984/10

Grey zone — moderate risk

Return on EquityProfitability
7.9%3/10

ROE of 7.9% — below average capital efficiency

Profit MarginProfitability
7.3%3/10

7.3% margin — thin

Comparative Analysis Report

WallStSmart Research

Bull Case : ETN

The strongest argument for ETN centers on Market Cap, Return on Equity, Operating Margin. Revenue growth of 13.1% demonstrates continued momentum.

Bull Case : GTES

The strongest argument for GTES centers on Price/Book, EPS Growth.

Bear Case : ETN

The primary concerns for ETN are P/E Ratio, PEG Ratio.

Bear Case : GTES

The primary concerns for GTES are Revenue Growth, Altman Z-Score, Return on Equity.

Key Dynamics to Monitor

GTES carries more volatility with a beta of 1.23 — expect wider price swings.

ETN is growing revenue faster at 13.1% — sustainability is the question.

ETN generates stronger free cash flow (1.8B), providing more financial flexibility.

Monitor SPECIALTY INDUSTRIAL MACHINERY industry trends, competitive dynamics, and regulatory changes.

Bottom Line

ETN scores higher overall (61/100 vs 58/100) and 13.1% revenue growth. GTES offers better value entry with a 41.6% margin of safety. Both earn "Buy" and "Buy" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Eaton Corporation PLC

INDUSTRIALS · SPECIALTY INDUSTRIAL MACHINERY · USA

Eaton Corporation plc is an American Irish-domiciled multinational power management company with 2020 sales of 17.86 billion USD, founded in the United States with corporate headquarters in Dublin, Ireland, and operational headquarters in Beachwood, Ohio.

Gates Industrial Corporation plc

INDUSTRIALS · SPECIALTY INDUSTRIAL MACHINERY · USA

Gates Industrial Corporation plc manufactures and sells engineered power transmission and fluid power solutions worldwide. The company is headquartered in Denver, Colorado.

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