CUMMINS INC. (CMI) FY2026 Q2 P&L / Income Statement
2026-04-01 to 2026-06-30
Revenue by Business Segment by Product and Service
2026-04-01 to 2026-06-30
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CUMMINS INC. (CMI) FY2026 Q2 P&L / Income Statement
Income statement for 2026-04-01 through 2026-06-30. View: Segments by Product and Service. Revenue uses this breakdown; costs and expenses retain the consolidated categories.
- NET SALES (Notes 1 and 2)
- 9,457,000,000 US dollars
- Cost of sales
- 6,992,000,000 US dollars
- GROSS MARGIN
- 2,465,000,000 US dollars
- Operating costs, net of other operating items (calculated)
- 1,186,000,000 US dollars
- OPERATING INCOME
- 1,279,000,000 US dollars
- Other income (expense), net (calculated)
- 14,000,000 US dollars
- INCOME BEFORE INCOME TAXES
- 1,293,000,000 US dollars
- Income tax expense (Note 5)
- 325,000,000 US dollars
- CONSOLIDATED NET INCOME
- 968,000,000 US dollars
- Accelera
- 145,000,000 US dollars
- Components - Automated transmissions
- 124,000,000 US dollars
- Components - Components and software
- 335,000,000 US dollars
- Components - Drivetrain and braking systems
- 1,119,000,000 US dollars
- Components - Emission solutions
- 853,000,000 US dollars
- Distribution - Power generation
- 1,377,000,000 US dollars
- Distribution - Engines
- 395,000,000 US dollars
- Distribution - Parts
- 1,078,000,000 US dollars
- Distribution - Service
- 470,000,000 US dollars
- Engine - Heavy-duty truck
- 739,000,000 US dollars
- Engine - Light-duty automotive
- 490,000,000 US dollars
- Engine - Medium-duty truck and bus
- 772,000,000 US dollars
- Engine - Off-highway
- 348,000,000 US dollars
- Power Systems - Generator technologies
- 175,000,000 US dollars
- Power Systems - Industrial
- 298,000,000 US dollars
- Power Systems - Power generation
- 744,000,000 US dollars
- Selling, general and administrative expenses
- 893,000,000 US dollars
- Research, development and engineering expenses
- 385,000,000 US dollars
- Equity, royalty and interest income from investees (Note 4)
- negative 154,000,000 US dollars
- Other operating expense, net (Note 14)
- 62,000,000 US dollars
- Revenue before reconciliation (calculated)
- 9,462,000,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.
- Components above reported revenue (calculated)
- negative 5,000,000 US dollars. The disclosed components add up to more than reported revenue; this is the difference, calculated, not a reported item.
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- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.
- Reported revenue categories plus the separately reported signed reconciliation equals consolidated revenue.
- Of which attributable to CUMMINS INC.: $932.00 M; to noncontrolling interests: $36.00 M.

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Gross margin
26.1%
Gross profit / revenue
Operating margin
13.5%
Operating profit / revenue
Cash conversion
154.9%
Operating cash / net income, same period
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