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Conviction / Power and Physical Layer

ETN

Eaton Corporation

86

conviction · held at 5.3%

Eaton makes the electrical gear that gets power from the grid into the servers, and its data center revenue grew 65% last quarter while orders rose 41% and it raised its profit forecast. The shares are at a record high and priced accordingly, so the risk is no longer whether demand shows up but whether estimates keep rising.

What we judge

Conviction 86

The view on expected return from here, 0 to 100.

How essential it is 85

Whether the thesis could succeed without this company at all. This moves slowly, and only when the company's position genuinely changes.

What we measure

Facts from market data, not judgments.

Price $449.38
30-day move +13.6%
Position in 52-week range 98
From the 52-week high -0.6%
Average daily volume $1.1B
Weight in the book 5.3%
Since last rebalance +12.3%

Why it is in the fund

Thesis

Power management and electrical infrastructure supplier critical for building and operating AI-scale data centers.

Standing judgment

Effectively at the 52-week high at roughly 29.7x forward and 29.8x EV/EBITDA, the most expensive name in the power bucket. UBS downgraded to Neutral modelling 2026-27 EPS 3-4% below consensus, which is the specific bear case: a stock that runs on upward revisions when revisions stop.

What changed, and why

Every move in this number carries the reason it moved. A score does not change without new evidence.

DateConvictionChange CauseEvidence
2026-08-05 86 +7 A record quarter with data center revenue up 65% and a raised full year guide confirms the electrical bottleneck outright, but the stock sits at its all time high on the richest multiple in the power bucket. Q2 2026 reported 2026-07-31: sales $8.5B (+21% y/y, +14% organic) above the high end of guidance, segment margin 23.1%, adjusted EPS $3.15. FY26 organic growth guidance raised to 11-13% and adjusted EPS to $13.40-$13.60. Trailing twelve month orders up 41% in Electrical Americas, backlog up 43% in E
2026-08-05 79 flat first v3 judgment (v2 score was uninformative, see L-001): Order and backlog acceleration is widening rather than fading, and the electrical equipment socket is the least substitutable part of the physical layer, which justifies staying long into a full multiple. Q2 2026 (Jul 30): revenue $8.5B +21% y/y, 14% organic; adjusted EPS $3.15, a Q2 record; data center organic revenue +65%; Electrical Americas orders +41% and backlog +33%, Electrical Global orders +33% and backlog +103%; FY26 organic growth guidance raised 200bps to 12% and adjusted EPS midpoint rai
2026-08-05 79 -13 first v3 judgment (v2 score was uninformative, see L-001): Order and backlog acceleration is widening rather than fading, and the electrical equipment socket is the least substitutable part of the physical layer, which justifies staying long into a full multiple. Q2 2026 (Jul 30): revenue $8.5B +21% y/y, 14% organic; adjusted EPS $3.15, a Q2 record; data center organic revenue +65%; Electrical Americas orders +41% and backlog +33%, Electrical Global orders +33% and backlog +103%; FY26 organic growth guidance raised 200bps to 12% and adjusted EPS midpoint rai
2026-07-31 92 +6 migrated from v2 (cause not recorded) v2 `scores` row
2026-07-30 86 -4 migrated from v2 (cause not recorded) v2 `scores` row
2026-07-29 90 +1 migrated from v2 (cause not recorded) v2 `scores` row
2026-07-28 89 +1 migrated from v2 (cause not recorded) v2 `scores` row
2026-07-27 88 +5 migrated from v2 (cause not recorded) v2 `scores` row
2026-07-26 83 -3 migrated from v2 (cause not recorded) v2 `scores` row
2026-07-25 86 -2 migrated from v2 (cause not recorded) v2 `scores` row
2026-07-24 88 -6 migrated from v2 (cause not recorded) v2 `scores` row
2026-07-23 94 +10 migrated from v2 (cause not recorded) v2 `scores` row
2026-07-22 84 -7 migrated from v2 (cause not recorded) v2 `scores` row
2026-07-21 91 +5 migrated from v2 (cause not recorded) v2 `scores` row
2026-07-20 86 -2 migrated from v2 (cause not recorded) v2 `scores` row