WallStSmart

Eaton Corporation PLC (ETN)vsCorning Incorporated (GLW)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Eaton Corporation PLC generates 75% more annual revenue ($28.52B vs $16.32B). ETN leads profitability with a 14.0% profit margin vs 11.1%. GLW appears more attractively valued with a PEG of 1.80. GLW earns a higher WallStSmart Score of 62/100 (C+).

ETN

Buy

51

out of 100

Grade: C-

Growth: 5.3Profit: 7.0Value: 3.7Quality: 5.0
Piotroski: 4/9

GLW

Buy

62

out of 100

Grade: C+

Growth: 7.3Profit: 7.0Value: 3.7Quality: 6.5
Piotroski: 5/9Altman Z: 2.03

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ETN3 strengths · Avg: 8.7/10
Market CapQuality
$154.99B9/10

Large-cap with strong market position

Return on EquityProfitability
20.8%9/10

Every $100 of equity generates 21 in profit

Revenue GrowthGrowth
16.8%8/10

16.8% revenue growth

GLW3 strengths · Avg: 9.0/10
EPS GrowthGrowth
138.9%10/10

Earnings expanding 138.9% YoY

Market CapQuality
$160.89B9/10

Large-cap with strong market position

Revenue GrowthGrowth
20.0%8/10

Revenue surging 20.0% year-over-year

Areas to Watch

ETN3 concerns · Avg: 2.7/10
P/E RatioValuation
39.0x4/10

Premium valuation, high expectations priced in

PEG RatioValuation
3.042/10

Expensive relative to growth rate

EPS GrowthGrowth
-9.4%2/10

Earnings declined 9.4%

GLW3 concerns · Avg: 3.3/10
PEG RatioValuation
1.804/10

Expensive relative to growth rate

Price/BookValuation
13.6x4/10

Trading at 13.6x book value

P/E RatioValuation
89.9x2/10

Premium valuation, high expectations priced in

Comparative Analysis Report

WallStSmart Research

Bull Case : ETN

The strongest argument for ETN centers on Market Cap, Return on Equity, Revenue Growth. Revenue growth of 16.8% demonstrates continued momentum.

Bull Case : GLW

The strongest argument for GLW centers on EPS Growth, Market Cap, Revenue Growth. Revenue growth of 20.0% demonstrates continued momentum.

Bear Case : ETN

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

Bear Case : GLW

The primary concerns for GLW are PEG Ratio, Price/Book, P/E Ratio. A P/E of 89.9x leaves little room for execution misses.

Key Dynamics to Monitor

ETN carries more volatility with a beta of 1.24 — expect wider price swings.

GLW is growing revenue faster at 20.0% — sustainability is the question.

ETN generates stronger free cash flow (314M), providing more financial flexibility.

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

Bottom Line

GLW scores higher overall (62/100 vs 51/100) and 20.0% revenue growth. 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.

Corning Incorporated

TECHNOLOGY · ELECTRONIC COMPONENTS · USA

Corning Incorporated is an American multinational technology company that specializes in specialty glass, ceramics, and related materials and technologies including advanced optics, primarily for industrial and scientific applications.

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