By Matt Grossman 



  Eaton Corp. recorded falling sales in the second quarter as the Covid-19 pandemic disrupted demand, but its revenue and adjusted profit were higher than analysts had forecast. 


  Eaton recorded a second-quarter profit of $51 million, or 13 cents a share, compared with a profit of $636 million, or $1.51 a share, in the same three-month period a year earlier. 


  On an adjusted basis, the company's profit was 70 cents a share. Analysts were expecting a profit of 53 cents a share, according to FactSet. 


  The company's revenue was $3.86 billion, down from $5.53 billion in the second quarter of 2019. Analysts were expecting revenue of $3.68 billion. 


  The Dublin-based power-management company saw organic sales fall 22% year over year in the latest quarter, a trend it attributed to declines in the company's end markets during the pandemic. Organic sales in its global electrical business were down 14% year over year to $1.1 billion, and sales in its hydraulics business fell 30% on an organic basis to $411 million. 


  Write to Matt Grossman at matt.grossman@wsj.com