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BRIEF-Pentair Q1 GAAP EPS of $0.44

April 25 Pentair Plc:

* First quarter GAAP EPS of $0.44 and adjusted EPS of $0.65

* Pentair plc - first quarter sales of $1.2 billion

* Updates 2017 GAAP EPS guidance to a range of $2.95 to $3.05 and maintains its adjusted EPS range of $3.45 to $3.55

* Pentair Plc says expects to deliver full year free cash flow of approximately 100 percent of adjusted net income

* Q1 earnings per share view $0.61, revenue view $1.14 billion -- Thomson Reuters I/B/E/S

* Pentair Plc - company expects second quarter revenue to be approximately $1.24 billion

* Pentair Plc - introduces second quarter 2017 GAAP EPS guidance range of $0.87 to $0.89 and, on an adjusted EPS basis, a range of $0.97 to $0.99

* Q2 revenue view $1.25 billion -- Thomson Reuters I/B/E/S

* Fy2017 earnings per share view $3.47 -- Thomson Reuters I/B/E/S Source text: (bit.ly/2orCq4b) Further company coverage:

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