SafetyMargin.ioSafetyMargin.io
BlogWatchlistCompare
Compare Stocks › BRK-B vs ETN

Berkshire Hathaway Inc. (BRK-B) vs Eaton Corporation plc (ETN)

BRK-B
Berkshire Hathaway Inc.
$468.52
VS
ETN
Eaton Corporation plc
$422.44

Rewards

BRK-B
  • ★Each dollar of retained earnings has created $3.95 of earning power — management is an exceptional capital allocator.
  • ★PEG ratio of 0.13 suggests the stock is undervalued relative to its growth rate — paying less than 1x for each unit of earnings growth.
  • ★Net debt/EBITDA of -2.3x means the company holds more cash than debt — a net cash position.
ETN
  • ★Eaton Corporation plc scores 87/100 on the Economic Moat Score (Wide Moat), with revenue predictability as the strongest competitive dimension.
  • ★Free cash flow has grown at a 22.5% CAGR over the past 4 years, demonstrating strong earnings power growth.
  • ★Each dollar of retained earnings has created $2.74 of earning power — management is an exceptional capital allocator.

Risks

BRK-B
  • ⚠FCF yield of 6.1% suggests reasonable valuation assuming continued moderate growth.
  • ⚠Trailing P/E of 15.1x is 70% above the historical average of 8.9x — the stock trades at a premium to its own history.
ETN
  • ⚠FCF yield of 2.2% is below 3%, meaning the market is pricing in substantial future growth to justify the current price.
  • ⚠Trailing P/E of 40.3x is 34% above the historical average of 30.1x — the stock trades at a premium to its own history.
  • ⚠PEG ratio of 2.13 indicates the stock is expensive relative to its expected growth — the market may be pricing in more growth than analysts project.

Key Valuation Metrics

Learn more →
BRK-B
ETN
Valuation
$61.23B
Free Cash Flow
$3.55B
6.06%
FCF Yield
2.17%
15.10
Trailing P/E
40.35
21.74
Forward P/E
27.28
Quality & Moat
4.96%
ROIC
14.36%
9.18%
ROE
20.99%
27.78%
Gross Margin
37.77%
0.13
PEG Ratio
2.13
Balance Sheet Safety
0.18
Debt / Equity
0.55
N/A
Interest Coverage
N/A
-2.28
Net Debt / EBITDA
1.57
N/A
Dividend Yield
1.03%
BRK-B: 7Ties: 1ETN: 3
BRK-BETN

Historical Fundamentals

Learn more →
BRK-B

Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation.

ETN

Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation.

Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation.

$1 Retained Earnings Test

Learn more →
BRK-B
$1.66
created per $1 retained over 3 years
Value Creator
Σ Retained
$252.19B
Δ Market Cap
+$417.89B
Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer
ETN
$9.27
created per $1 retained over 3 years
Exceptional Value Creator
Σ Retained
$6.59B
Δ Market Cap
+$61.12B
Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer

Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer

Discounted Cash Flow (DCF) Analysis

Learn more →
BRK-B
31.6% Margin of Safety
Price is 31.6% below estimated fair value
Current Price: $468.52
Fair Value: $685.42
Strongly undervalued
Undervalued
Fairly valued
Overvalued
Strongly overvalued
ETN
21.2% Overvalued
Price is 21.2% above estimated fair value
Current Price: $422.44
Fair Value: $348.50
Strongly undervalued
Undervalued
Fairly valued
Overvalued
Strongly overvalued

Reverse DCF — Market-Implied Growth

Learn more →
BRK-B

What growth rate is the market pricing in at $469?

-0.4%
Market-Implied Owner Earnings Growth
Standard FCF implies +0.8%

The market implies -0.4% Owner Earnings growth, above historical trends.

Standard FCF implies a demanding +0.8%, reflecting heavy growth investment.

ETN

What growth rate is the market pricing in at $422?

+18.0%
Market-Implied Owner Earnings Growth
Standard FCF implies +19.9%

The market implies +18.0% Owner Earnings growth, roughly in line with history — reasonably priced.

Standard FCF implies +19.9%, reflecting ongoing growth investment.

Economic Moat Score

Learn more →
BRK-B
40/100
Narrow Moat
70+ Wide · 40-69 Narrow · <40 None

Narrow moat with reinvestment efficiency as the key competitive advantage. Improving revenue predictability would strengthen the moat.

Composite score measuring competitive advantage durability across four dimensions: returns above cost of capital, pricing power stability, revenue predictability, and capital efficiency. Based on 5 years of fundamental data.
ETN
87/100
Wide Moat
70+ Wide · 40-69 Narrow · <40 None

Wide moat with strength across all dimensions. Revenue Predictability is the standout factor.

Composite score measuring competitive advantage durability across four dimensions: returns above cost of capital, pricing power stability, revenue predictability, and capital efficiency. Based on 4 years of fundamental data.

Forensic Accounting

Learn more →
BRK-B
-2.41
Unlikely Manipulator
Above -1.78 = likely manipulator · -2.22 to -1.78 = grey zone

M-Score Trend

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.
ETN
-2.36
Unlikely Manipulator
Above -1.78 = likely manipulator · -2.22 to -1.78 = grey zone

M-Score Trend

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.

Ownership Breakdown

Learn more →
BRK-B
Insiders 0.3%Institutions 66.2%Retail & Other 33.6%
No. of Institutional Holders5,818
High insider ownership aligns management incentives with shareholders — a key signal in Buffett-style analysis. Institutional concentration can indicate smart-money conviction but also crowding risk.
ETN
Insiders 0.1%Institutions 83.7%Retail & Other 16.2%
No. of Institutional Holders3,180
High insider ownership aligns management incentives with shareholders — a key signal in Buffett-style analysis. Institutional concentration can indicate smart-money conviction but also crowding risk.

High insider ownership aligns management incentives with shareholders. Institutional concentration can indicate smart-money conviction but also crowding risk.

Insider Buying Activity

Learn more →
BRK-B
0
Buys (3M)
0
Buys (12M)
No open market insider purchases found.
Open market purchases · includes direct & indirect ownership · excludes option exercises
ETN
0
Buys (3M)
3
Buys (12M)
Total value (12M): $142,512
JOHNSON GERALD
Director
$67,978
@ $339.89 · 2025-11-18
JOHNSON GERALD
Director
$38,434
@ $384.34 · 2025-10-31
JOHNSON GERALD
Director
$36,100
@ $361.00 · 2025-08-11
THOMPSON DOROTHY C.
Director
$662,162
@ $300.30 · 2024-09-03
TERRELL KARENANN K
Director
$149,485
@ $298.97 · 2024-08-21
Open market purchases · includes direct & indirect ownership · excludes option exercises

Open market purchases · includes direct & indirect ownership · excludes option exercises.

Insider Selling Activity

Learn more →
BRK-B
0
Sells (3M)
0
Sells (12M)
No open market insider sales found.
Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives
ETN
2
Sells (3M)
10
Sells (12M)
Total value (12M): $69.30M
YELTON MICHAEL
Officer
$1.31M
@ $374.15 · 2026-03-02
RUIZ STERNADT PAULO
Officer and Director
$4.18M
@ $390.26 · 2026-02-12
LEONETTI OLIVIER C
Officer
$5.74M
@ $358.39 · 2025-08-07
THOMPSON DOROTHY C.
Director
$45,809
@ $327.21 · 2025-05-20
MONESMITH HEATH B
Officer
$3.01M
@ $330.89 · 2025-05-14
ARNOLD CRAIG
Officer and Director
$33.40M
@ $322.75 · 2025-05-12
ARNOLD CRAIG
Officer and Director
$15.59M
@ $305.43 · 2025-05-08
MARSHALL ERNEST W JR
Officer
$5.00M
@ $300.05 · 2025-05-07
YELTON MICHAEL
Officer
$629,364
@ $296.87 · 2025-05-06
DENK PETER
Officer
$392,988
@ $298.85 · 2025-05-06
PAGE GREGORY R
Director
$3.56M
@ $355.98 · 2024-12-13
MONESMITH HEATH B
Officer
$2.90M
@ $359.93 · 2024-12-09
SZMAGALA TARAS G JR.
Officer
$498,964
@ $375.73 · 2024-11-29
MARSHALL ERNEST W JR
Officer
$534,556
@ $378.58 · 2024-11-25
SZMAGALA TARAS G JR.
Officer
$490,528
@ $360.68 · 2024-11-07
ARNOLD CRAIG
Officer and Director
$22.22M
@ $360.97 · 2024-11-06
PAGE GREGORY R
Director
$1.34M
@ $335.30 · 2024-11-01
THOMPSON DOROTHY C.
Director
$661,809
@ $300.14 · 2024-09-03
YELTON MICHAEL
Officer
$950,584
@ $303.12 · 2024-08-29
MONESMITH HEATH B
Officer
$14.76M
@ $301.02 · 2024-08-15
THOMPSON DOROTHY C.
Director
$82,510
@ $289.51 · 2024-08-13
SZMAGALA TARAS G JR.
Officer
$96,721
@ $288.72 · 2024-08-12
MONESMITH HEATH B
Officer
$5.41M
@ $334.64 · 2024-05-16
DENK PETER
Officer
$801,735
@ $331.84 · 2024-05-08
Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives

Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives.

🎭 Mr. Market's Mood

Learn more →
BRK-B
FearGreed
😐Neutral(50/100)

"Market is pricing this stock without strong emotion in either direction"

Composite sentiment score based on 6 market signals. Inspired by Buffett's "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.
ETN
FearGreed
😏Greed(66/100)

"Market is optimistic — be cautious and ensure you have a margin of safety"

Composite sentiment score based on 6 market signals. Inspired by Buffett's "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.

Composite sentiment score based on market signals. Inspired by Buffett’s "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.

⚖️ Buffett Signal

Learn more →
BRK-B
⚪Awaiting DCF Data

The Buffett Signal cross-references market sentiment with DCF valuation. Configure the DCF Analysis above to generate a signal.

DCF Margin of Safety: N/AMr. Market's Mood: Neutral (50)
ETN
⚪Awaiting DCF Data

The Buffett Signal cross-references market sentiment with DCF valuation. Configure the DCF Analysis above to generate a signal.

DCF Margin of Safety: N/AMr. Market's Mood: Greed (66)
View BRK-B Full AnalysisView ETN Full Analysis
BRK-B vs ETN: Which Is the Better Buy? | SafetyMargin.io