# CUMMINS INC. (CMI) FY2026 Q1 Balance Sheet

- Company: CUMMINS INC. (CMI)
- Period: As of 2026-03-31
- Filing: Q1 FY2026 10-Q, filed 2026-05-05, accession number 0000026172-26-000016
- Page: https://plicit.ai/financials/cmi/fy2026-q1-balance-sheet
- Chart image: https://plicit.ai/charts/cmi-fy2026-q1-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-03-31. The chart shows assets, liabilities and equity at that date.

- **Assets**: 34,445,000,000 US dollars
- **Current assets**: 17,379,000,000 US dollars
- **Non-current assets**: 17,066,000,000 US dollars
- **Liabilities**: 21,073,000,000 US dollars
- **Current liabilities**: 10,167,000,000 US dollars
- **Non-current liabilities**: 10,906,000,000 US dollars
- **Equity**: 13,372,000,000 US dollars
- **Noncontrolling interest**: 1,021,000,000 US dollars. Included in consolidated equity; this amount is not added again.
- **Property, plant and equipment**: 13,003,000,000 US dollars. Part of Property, plant and equipment, net, drawn as one net amount.
- **Accumulated depreciation**: negative 6,079,000,000 US dollars. Part of Property, plant and equipment, net, drawn as one net amount.
- **Accounts and notes receivable, net**: 6,528,000,000 US dollars
- **Inventories (Note 7)**: 6,126,000,000 US dollars
- **Cash and cash equivalents**: 2,614,000,000 US dollars
- **Prepaid expenses and other current assets**: 1,543,000,000 US dollars
- **Marketable securities (Note 6)**: 568,000,000 US dollars
- **Property, plant and equipment, net**: 6,924,000,000 US dollars
- **Other assets (Note 8)**: 2,508,000,000 US dollars
- **Investments and advances related to equity method investees**: 2,221,000,000 US dollars
- **Goodwill**: 2,219,000,000 US dollars
- **Other intangible assets, net**: 2,193,000,000 US dollars
- **Pension assets**: 1,001,000,000 US dollars
- **Accounts payable (principally trade)**: 4,433,000,000 US dollars
- **Other accrued expenses (Note 8)**: 1,951,000,000 US dollars
- **Current portion of deferred revenue (Note 2)**: 1,591,000,000 US dollars
- **Current portion of accrued product warranty (Note 10)**: 638,000,000 US dollars
- **Accrued compensation, benefits and retirement costs**: 597,000,000 US dollars
- **Loans payable (Note 9)**: 451,000,000 US dollars
- **Commercial paper (Note 9)**: 349,000,000 US dollars
- **Current maturities of long-term debt (Note 9)**: 157,000,000 US dollars
- **Long-term debt (Note 9)**: 6,729,000,000 US dollars
- **Other liabilities (Note 8)**: 3,124,000,000 US dollars
- **Deferred revenue (Note 2)**: 1,053,000,000 US dollars
- **Retained earnings**: 22,994,000,000 US dollars
- **Common stock, $2.50 par value, 500 shares authorized, 222.5 and 222.5 shares issued**: 2,602,000,000 US dollars
- **Noncontrolling interests**: 1,021,000,000 US dollars
- **Treasury stock, at cost, 84.5 and 84.4 shares**: negative 10,868,000,000 US dollars
- **Accumulated other comprehensive loss (Note 12)**: negative 2,377,000,000 US dollars
- **Gross equity (calculated)**: 26,617,000,000 US dollars. Net equity plus the magnitudes of its negative contributions equals gross positive equity. The negative contributions enter this reconciliation as add-backs; their filed signs stay negative.

### Chart connections

- Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.