# Cummins Inc: financial statements, quarterly CMI · NYSE · CIK 26172 · [Industrials](/sectors/industrials.md) · fiscal year ends Dec 31 Pages: [Overview](/companies/cmi.md) · [Financials](/companies/cmi/financials.md) · [Filings](/companies/cmi/filings.md) · [Insiders](/companies/cmi/insiders.md) Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/cmi/financials.md?period=annual). ## Income statement | Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Revenue | $m | [8,431](/filings/0000026172-24-000046.md) | [8,543 d](/filings/0000026172-26-000009.md) | [8,403](/filings/0000026172-25-000013.md) | [8,796](/filings/0000026172-25-000031.md) | [8,456](/filings/0000026172-25-000039.md) | [8,447 d](/filings/0000026172-26-000009.md) | [8,174](/filings/0000026172-26-000016.md) | [8,643](/filings/0000026172-26-000029.md) | [8,317](/filings/0000026172-25-000039.md) | [8,536 d](/filings/0000026172-26-000009.md) | [8,398](/filings/0000026172-26-000016.md) | [9,457](/filings/0000026172-26-000029.md) | | Cost of revenue | $m | [6,360](/filings/0000026172-24-000046.md) | [6,542 d](/filings/0000026172-26-000009.md) | [6,362](/filings/0000026172-25-000013.md) | [6,603](/filings/0000026172-25-000031.md) | [6,285](/filings/0000026172-25-000039.md) | [6,413 d](/filings/0000026172-26-000009.md) | [6,019](/filings/0000026172-26-000016.md) | [6,362](/filings/0000026172-26-000029.md) | [6,188](/filings/0000026172-25-000039.md) | [6,585 d](/filings/0000026172-26-000009.md) | [6,155](/filings/0000026172-26-000016.md) | [6,992](/filings/0000026172-26-000029.md) | | Gross profit | $m | [2,071](/filings/0000026172-24-000046.md) | [2,001 d](/filings/0000026172-26-000009.md) | [2,041](/filings/0000026172-25-000013.md) | [2,193](/filings/0000026172-25-000031.md) | [2,171](/filings/0000026172-25-000039.md) | [2,034 d](/filings/0000026172-26-000009.md) | [2,155](/filings/0000026172-26-000016.md) | [2,281](/filings/0000026172-26-000029.md) | [2,129](/filings/0000026172-25-000039.md) | [1,951 d](/filings/0000026172-26-000009.md) | [2,243](/filings/0000026172-26-000016.md) | [2,465](/filings/0000026172-26-000029.md) | | Research and development | $m | [376](/filings/0000026172-24-000046.md) | [390 d](/filings/0000026172-26-000009.md) | [369](/filings/0000026172-25-000013.md) | [379](/filings/0000026172-25-000031.md) | [359](/filings/0000026172-25-000039.md) | [356 d](/filings/0000026172-26-000009.md) | [344](/filings/0000026172-26-000016.md) | [357](/filings/0000026172-26-000029.md) | [345](/filings/0000026172-25-000039.md) | [350 d](/filings/0000026172-26-000009.md) | [358](/filings/0000026172-26-000016.md) | [385](/filings/0000026172-26-000029.md) | | Selling, general and administrative | $m | [831](/filings/0000026172-24-000046.md) | [876 d](/filings/0000026172-26-000009.md) | [839](/filings/0000026172-25-000013.md) | [828](/filings/0000026172-25-000031.md) | [807](/filings/0000026172-25-000039.md) | [801 d](/filings/0000026172-26-000009.md) | [771](/filings/0000026172-26-000016.md) | [779](/filings/0000026172-26-000029.md) | [789](/filings/0000026172-25-000039.md) | [786 d](/filings/0000026172-26-000009.md) | [845](/filings/0000026172-26-000016.md) | [893](/filings/0000026172-26-000029.md) | | Operating income | $m | [950](/filings/0000026172-24-000046.md) | [(1,212) d](/filings/0000026172-26-000009.md) | [923](/filings/0000026172-25-000013.md) | [1,045](/filings/0000026172-25-000031.md) | [1,050](/filings/0000026172-25-000039.md) | [732 d](/filings/0000026172-26-000009.md) | [1,134](/filings/0000026172-26-000016.md) | [1,226](/filings/0000026172-26-000029.md) | [852](/filings/0000026172-25-000039.md) | [813 d](/filings/0000026172-26-000009.md) | [949](/filings/0000026172-26-000016.md) | [1,279](/filings/0000026172-26-000029.md) | | Interest expense | $m | [97.0](/filings/0000026172-23-000045.md) | [92.0 d](/filings/0000026172-26-000009.md) | [89.0](/filings/0000026172-25-000013.md) | [109](/filings/0000026172-25-000031.md) | [83.0](/filings/0000026172-25-000039.md) | [89.0 d](/filings/0000026172-26-000009.md) | [77.0](/filings/0000026172-25-000013.md) | [87.0](/filings/0000026172-25-000031.md) | [83.0](/filings/0000026172-25-000039.md) | [82.0 d](/filings/0000026172-26-000009.md) | [76.0](/filings/0000026172-26-000016.md) | [80.0](/filings/0000026172-26-000029.md) | | Income tax | $m | [188](/filings/0000026172-24-000046.md) | [163 d](/filings/0000026172-26-000009.md) | [193](/filings/0000026172-25-000013.md) | [225](/filings/0000026172-25-000031.md) | [200](/filings/0000026172-25-000039.md) | [217 d](/filings/0000026172-26-000009.md) | [267](/filings/0000026172-26-000016.md) | [297](/filings/0000026172-26-000029.md) | [271](/filings/0000026172-25-000039.md) | [171 d](/filings/0000026172-26-000009.md) | [254](/filings/0000026172-26-000016.md) | [325](/filings/0000026172-26-000029.md) | | Net income | $m | [690](/filings/0000026172-24-000046.md) | [(1,393) d](/filings/0000026172-26-000009.md) | [2,028](/filings/0000026172-25-000013.md) | [752](/filings/0000026172-25-000031.md) | [843](/filings/0000026172-25-000039.md) | [445 d](/filings/0000026172-26-000009.md) | [850](/filings/0000026172-26-000016.md) | [928](/filings/0000026172-26-000029.md) | [559](/filings/0000026172-25-000039.md) | [620 d](/filings/0000026172-26-000009.md) | [680](/filings/0000026172-26-000016.md) | [968](/filings/0000026172-26-000029.md) | | Diluted EPS | $ per share | [4.59](/filings/0000026172-24-000046.md) | not reported | [14.03](/filings/0000026172-25-000013.md) | [5.26](/filings/0000026172-25-000031.md) | [5.86](/filings/0000026172-25-000039.md) | not reported | [5.96](/filings/0000026172-26-000016.md) | [6.43](/filings/0000026172-26-000029.md) | [3.86](/filings/0000026172-25-000039.md) | not reported | [4.71](/filings/0000026172-26-000016.md) | [6.73](/filings/0000026172-26-000029.md) | | Basic EPS | $ per share | [4.63](/filings/0000026172-24-000046.md) | not reported | [14.10](/filings/0000026172-25-000013.md) | [5.30](/filings/0000026172-25-000031.md) | [5.90](/filings/0000026172-25-000039.md) | not reported | [5.99](/filings/0000026172-26-000016.md) | [6.46](/filings/0000026172-26-000029.md) | [3.88](/filings/0000026172-25-000039.md) | not reported | [4.73](/filings/0000026172-26-000016.md) | [6.76](/filings/0000026172-26-000029.md) | - Revenue: us-gaap:Revenues, us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax - Cost of revenue: us-gaap:CostOfRevenue - Gross profit: us-gaap:GrossProfit - Research and development: us-gaap:ResearchAndDevelopmentExpense - Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense - Operating income: us-gaap:OperatingIncomeLoss - Interest expense: us-gaap:InterestExpense, us-gaap:InterestExpenseNonoperating - Income tax: us-gaap:IncomeTaxExpenseBenefit - Net income: us-gaap:ProfitLoss - Diluted EPS: us-gaap:EarningsPerShareDiluted - Basic EPS: us-gaap:EarningsPerShareBasic ## Balance sheet | Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Cash and equivalents | $bn | [2.4](/filings/0000026172-23-000045.md) | [2.2](/filings/0000026172-24-000046.md) | [2.5](/filings/0000026172-24-000023.md) | [1.6](/filings/0000026172-24-000037.md) | [1.7](/filings/0000026172-24-000046.md) | [1.7](/filings/0000026172-25-000039.md) | [1.5](/filings/0000026172-25-000013.md) | [2.3](/filings/0000026172-25-000031.md) | [2.6](/filings/0000026172-25-000039.md) | [2.8](/filings/0000026172-26-000029.md) | [2.6](/filings/0000026172-26-000016.md) | [3.2](/filings/0000026172-26-000029.md) | | Current assets | $bn | [15.9](/filings/0000026172-23-000045.md) | [15.2](/filings/0000026172-25-000007.md) | [15.6](/filings/0000026172-24-000023.md) | [15.0](/filings/0000026172-24-000037.md) | [15.3](/filings/0000026172-24-000046.md) | [14.8](/filings/0000026172-26-000009.md) | [15.5](/filings/0000026172-25-000013.md) | [16.9](/filings/0000026172-25-000031.md) | [16.7](/filings/0000026172-25-000039.md) | [16.9](/filings/0000026172-26-000029.md) | [17.4](/filings/0000026172-26-000016.md) | [18.4](/filings/0000026172-26-000029.md) | | Total assets | $bn | [32.1](/filings/0000026172-23-000045.md) | [32.0](/filings/0000026172-25-000007.md) | [31.8](/filings/0000026172-24-000023.md) | [31.3](/filings/0000026172-24-000037.md) | [32.1](/filings/0000026172-24-000046.md) | [31.5](/filings/0000026172-26-000009.md) | [32.5](/filings/0000026172-25-000013.md) | [34.3](/filings/0000026172-25-000031.md) | [33.6](/filings/0000026172-25-000039.md) | [34.0](/filings/0000026172-26-000029.md) | [34.4](/filings/0000026172-26-000016.md) | [35.6](/filings/0000026172-26-000029.md) | | Current liabilities | $bn | [11.1](/filings/0000026172-23-000045.md) | [12.9](/filings/0000026172-25-000007.md) | [11.7](/filings/0000026172-24-000023.md) | [11.1](/filings/0000026172-24-000037.md) | [11.6](/filings/0000026172-24-000046.md) | [11.2](/filings/0000026172-26-000009.md) | [11.6](/filings/0000026172-25-000013.md) | [10.3](/filings/0000026172-25-000031.md) | [9.5](/filings/0000026172-25-000039.md) | [9.6](/filings/0000026172-26-000029.md) | [10.2](/filings/0000026172-26-000016.md) | [10.7](/filings/0000026172-26-000029.md) | | Total liabilities | $bn | [20.4](/filings/0000026172-23-000045.md) | [22.1](/filings/0000026172-25-000007.md) | [21.7](/filings/0000026172-24-000023.md) | [20.7](/filings/0000026172-24-000037.md) | [20.7](/filings/0000026172-24-000046.md) | [20.2](/filings/0000026172-26-000009.md) | [20.6](/filings/0000026172-25-000013.md) | [21.4](/filings/0000026172-25-000031.md) | [20.5](/filings/0000026172-25-000039.md) | [20.6](/filings/0000026172-26-000029.md) | [21.1](/filings/0000026172-26-000016.md) | [21.7](/filings/0000026172-26-000029.md) | | Long-term debt | $bn | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | | Current portion of debt | $bn | [0.6](/filings/0000026172-23-000045.md) | [0.1](/filings/0000026172-25-000007.md) | [0.1](/filings/0000026172-24-000023.md) | [0.2](/filings/0000026172-24-000037.md) | [0.7](/filings/0000026172-24-000046.md) | [0.7](/filings/0000026172-26-000009.md) | [0.7](/filings/0000026172-25-000013.md) | [0.6](/filings/0000026172-25-000031.md) | [0.1](/filings/0000026172-25-000039.md) | [0.1](/filings/0000026172-26-000029.md) | [0.2](/filings/0000026172-26-000016.md) | [0.2](/filings/0000026172-26-000029.md) | | Short-term borrowings | $bn | [1.7](/filings/0000026172-23-000045.md) | [1.5](/filings/0000026172-25-000007.md) | [0.6](/filings/0000026172-24-000023.md) | [1.6](/filings/0000026172-24-000037.md) | [1.6](/filings/0000026172-24-000046.md) | [1.3](/filings/0000026172-26-000009.md) | [1.7](/filings/0000026172-25-000013.md) | [0.4](/filings/0000026172-25-000031.md) | [0.4](/filings/0000026172-25-000039.md) | [0.4](/filings/0000026172-26-000029.md) | [0.3](/filings/0000026172-26-000016.md) | [0.3](/filings/0000026172-26-000029.md) | | Shareholders' equity | $bn | [10.7](/filings/0000026172-23-000045.md) | [8.9](/filings/0000026172-25-000007.md) | [9.1](/filings/0000026172-24-000023.md) | [9.6](/filings/0000026172-24-000037.md) | [10.3](/filings/0000026172-24-000046.md) | [10.3](/filings/0000026172-26-000009.md) | [10.9](/filings/0000026172-25-000013.md) | [11.8](/filings/0000026172-25-000031.md) | [12.1](/filings/0000026172-25-000039.md) | [12.3](/filings/0000026172-26-000029.md) | [12.4](/filings/0000026172-26-000016.md) | [12.8](/filings/0000026172-26-000029.md) | - Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue - Current assets: us-gaap:AssetsCurrent - Total assets: us-gaap:Assets - Current liabilities: us-gaap:LiabilitiesCurrent - Total liabilities: us-gaap:Liabilities - Long-term debt: not reported - Current portion of debt: us-gaap:LongTermDebtCurrent - Short-term borrowings: us-gaap:CommercialPaper - Shareholders' equity: us-gaap:StockholdersEquity ## Cash flow | Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Operating cash flow | $m | [1,529 d](/filings/0000026172-24-000046.md) | [1,459 d](/filings/0000026172-26-000009.md) | [276](/filings/0000026172-25-000013.md) | [(851) d](/filings/0000026172-25-000031.md) | [640 d](/filings/0000026172-25-000039.md) | [1,422 d](/filings/0000026172-26-000009.md) | [(3.0)](/filings/0000026172-26-000016.md) | [785 d](/filings/0000026172-26-000029.md) | [1,305 d](/filings/0000026172-25-000039.md) | [1,534 d](/filings/0000026172-26-000009.md) | [309](/filings/0000026172-26-000016.md) | [1,499 d](/filings/0000026172-26-000029.md) | | Capital expenditure | $m | [280 d](/filings/0000026172-24-000046.md) | [519 d](/filings/0000026172-26-000009.md) | [169](/filings/0000026172-25-000013.md) | [240 d](/filings/0000026172-25-000031.md) | [259 d](/filings/0000026172-25-000039.md) | [540 d](/filings/0000026172-26-000009.md) | [162](/filings/0000026172-26-000016.md) | [231 d](/filings/0000026172-26-000029.md) | [298 d](/filings/0000026172-25-000039.md) | [544 d](/filings/0000026172-26-000009.md) | [189](/filings/0000026172-26-000016.md) | [249 d](/filings/0000026172-26-000029.md) | | Dividends paid | $m | [238 d](/filings/0000026172-24-000046.md) | [238 d](/filings/0000026172-26-000009.md) | [239](/filings/0000026172-25-000013.md) | [230 d](/filings/0000026172-25-000031.md) | [250 d](/filings/0000026172-25-000039.md) | [250 d](/filings/0000026172-26-000009.md) | [251](/filings/0000026172-26-000016.md) | [251 d](/filings/0000026172-26-000029.md) | [276 d](/filings/0000026172-25-000039.md) | [277 d](/filings/0000026172-26-000009.md) | [276](/filings/0000026172-26-000016.md) | [276 d](/filings/0000026172-26-000029.md) | | Share repurchases | $m | [0.0 d](/filings/0000026172-23-000045.md) | [0.0 d](/filings/0000026172-25-000007.md) | not reported | not reported | not reported | not reported | [0.0](/filings/0000026172-26-000016.md) | [0.0 d](/filings/0000026172-26-000029.md) | not reported | not reported | [243](/filings/0000026172-26-000016.md) | [225 d](/filings/0000026172-26-000029.md) | - Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities - Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment - Dividends paid: us-gaap:PaymentsOfDividends - Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock ## Shares | Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Diluted shares (weighted) | millions of shares | [142](/filings/0000026172-23-000045.md) | [142](/filings/0000026172-24-000023.md) | [143](/filings/0000026172-24-000037.md) | [143](/filings/0000026172-24-000046.md) | [142](/filings/0000026172-25-000013.md) | [138](/filings/0000026172-25-000031.md) | [138](/filings/0000026172-25-000039.md) | [138](/filings/0000026172-26-000016.md) | [139](/filings/0000026172-26-000029.md) | [139](/filings/0000026172-25-000039.md) | [139](/filings/0000026172-26-000016.md) | [139](/filings/0000026172-26-000029.md) | - Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding Shares outstanding: 137,664,487 at 2026-06-30, from the cover of the [10-Q filed 2026-08-04](/filings/0000026172-26-000029.md) (dei:EntityCommonStockSharesOutstanding). Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:18 ET. No prices; not investment advice.