CUMMINS INC. (CMI) FY2025 Q1 Statement of Cash Flows
2025-01-01 to 2025-03-31
Statement of Cash Flows
2025-01-01 to 2025-03-31
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CUMMINS INC. cash flow reconciliation, Jan 1, 2025 through Mar 31, 2025
Cash flows for Jan 1, 2025 through Mar 31, 2025. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2024. Ending cash: Mar 31, 2025. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Dec 31, 2024
- 1,671,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- negative 3,000,000 US dollars. Net cash used.
- Consolidated net income
- 850,000,000 US dollars
- Gain related to divestiture of Atmus (Note 14)
- 0 US dollars
- Depreciation and amortization
- 269,000,000 US dollars
- Deferred income taxes
- negative 25,000,000 US dollars
- Equity in income of investees, net of dividends
- negative 70,000,000 US dollars
- Pension and OPEB expense (Note 3)
- 19,000,000 US dollars
- Pension contributions and OPEB payments (Note 3)
- negative 13,000,000 US dollars
- Accounts and notes receivable
- negative 457,000,000 US dollars
- Inventories
- negative 331,000,000 US dollars
- Other current assets
- negative 36,000,000 US dollars
- Accounts payable
- 330,000,000 US dollars
- Accrued expenses
- negative 487,000,000 US dollars
- Other, net
- negative 52,000,000 US dollars
- Investing activities
- negative 246,000,000 US dollars. Net cash used.
- Capital expenditures
- negative 162,000,000 US dollars
- Investments in and net advances to equity investees
- negative 60,000,000 US dollars
- Acquisition of businesses, net of cash acquired
- negative 12,000,000 US dollars
- Investments in marketable securities—acquisitions
- negative 457,000,000 US dollars
- Investments in marketable securities—liquidations (Note 6)
- 432,000,000 US dollars
- Cash associated with Atmus divestiture
- 0 US dollars
- Other, net
- 13,000,000 US dollars
- Financing activities
- 92,000,000 US dollars. Net cash provided.
- Proceeds from borrowings
- 52,000,000 US dollars
- Net borrowings (payments) of commercial paper
- 481,000,000 US dollars
- Payments on borrowings and finance lease obligations
- negative 144,000,000 US dollars
- Dividend payments on common stock
- negative 251,000,000 US dollars
- Other, net
- negative 46,000,000 US dollars
- Operating adjustment reconciliation
- 1,471,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- financing gross reconciliation
- 533,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- investing gross reconciliation
- 691,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- Exchange-rate effect
- 18,000,000 US dollars
- Ending cash on Mar 31, 2025
- 1,532,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 1,781,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 139,000,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 0.00×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
- Operating cash flow
- negative 3,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 162,000,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- negative 165,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.
Chart connections
- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: negative 3,000,000 US dollars minus 162,000,000 US dollars equals negative 165,000,000 US dollars.
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