In Q1'26, Eaton Corporation's (ETN) total operating expenses reached $1.48B USD, comprising $211M USD in R&D expenses and $1.26B USD in SG&A expenses, marking a notable increase from the prior quarter. Over the period from Q2'23 to Q1'26, R&D expenses exhibited moderate volatility with an overall upward trend, fluctuating between $187M USD and $211M USD, including a peak of $207M USD in Q3'24 before stabilizing around $200M USD in recent quarters. SG&A expenses showed steadier growth, rising from $986M USD in Q2'23 to $1.26B USD in Q1'26, with significant expansions in Q1'25 and Q1'26 driving the stacked total from approximately $1.17B USD to $1.48B USD, reflecting potential scaling of administrative operations amid Eaton's broader financial performance.