ETN: Company disclosure · Other company developments

Item 7.01 Regulation FD Disclosure. On June 11, 2026, Eaton Corporation plc (the “Company”) issued a press release announcing the Company’s entry into a definitive agreement with Dana Incorporated, a Delaware corporation (“Merger Partner”), regarding the separation of the Company’s mobility business. The press release is furnished hereto as Exhibit 99.1 to this Current Report on Form 8-K, and is incorporated herein by reference. Item 8.01 Other Events. On June 10, 2026, the Company entered into definitive agreements with Merger Partner pursuant to which the Company will separate its Mobility segment (the “SpinCo Business”) and combine it with Merger Partner in a Reverse Morris Trust transaction. Immediately prior to the Merger (as defined below) and pursuant to a Separation and Distribution Agreement among the Company, Eaton Corporation, an Ohio corporation (“Eaton Ohio”), Eaton Capital Unlimited Company, an Irish public unlimited company, Mobility (USA) Corporation, a Delaware corporation and wholly owned subsidiary of the Company (“SpinCo”), and Merger Partner, dated as of June 10, 2026 (the “Separation Agreement”), the Company will, among other things and subject to the terms and conditions of the Separation Agreement, transfer the SpinCo Business to SpinCo and its subsidiaries and, in connection therewith, will distribute to the Company shareholders shares of common stock of SpinCo (the “Distribution”). Immediately following the Distribution and pursuant to an Agreement and Plan of Merger (the “Merger Agreement”) with Eaton Ohio, SpinCo, Atlas Mobility Sub, Inc., a Delaware corporation and wholly owned subsidiary of SpinCo (“Merger Sub”), Merger Sub will be merged with and into Merger Partner (the “Merger”), with Merger Partner surviving and continuing as the surviv