# CUMMINS INC. (CMI) FY2026 Q2 Balance Sheet

- Company: CUMMINS INC. (CMI)
- Period: As of 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-04, accession number 0000026172-26-000029
- Page: https://plicit.ai/financials/cmi/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/cmi-fy2026-q2-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-06-30. The chart shows assets, liabilities and equity at that date.

- **Assets**: 35,630,000,000 US dollars
- **Current assets**: 18,434,000,000 US dollars
- **Non-current assets**: 17,196,000,000 US dollars
- **Liabilities**: 21,724,000,000 US dollars
- **Current liabilities**: 10,673,000,000 US dollars
- **Non-current liabilities**: 11,051,000,000 US dollars
- **Equity**: 13,906,000,000 US dollars
- **Noncontrolling interest**: 1,059,000,000 US dollars. Included in consolidated equity; this amount is not added again.
- **Property, plant and equipment**: 13,236,000,000 US dollars. Part of Property, plant and equipment, net, drawn as one net amount.
- **Accumulated depreciation**: negative 6,223,000,000 US dollars. Part of Property, plant and equipment, net, drawn as one net amount.
- **Accounts and notes receivable, net**: 6,585,000,000 US dollars
- **Inventories (Note 7)**: 6,397,000,000 US dollars
- **Cash and cash equivalents**: 3,179,000,000 US dollars
- **Prepaid expenses and other current assets**: 1,528,000,000 US dollars
- **Marketable securities (Note 6)**: 745,000,000 US dollars
- **Property, plant and equipment, net**: 7,013,000,000 US dollars
- **Other assets (Note 8)**: 2,520,000,000 US dollars
- **Investments and advances related to equity method investees**: 2,265,000,000 US dollars
- **Goodwill**: 2,222,000,000 US dollars
- **Other intangible assets, net**: 2,168,000,000 US dollars
- **Pension assets**: 1,008,000,000 US dollars
- **Accounts payable (principally trade)**: 4,654,000,000 US dollars
- **Other accrued expenses (Note 8)**: 1,999,000,000 US dollars
- **Current portion of deferred revenue (Note 2)**: 1,592,000,000 US dollars
- **Accrued compensation, benefits and retirement costs**: 812,000,000 US dollars
- **Current portion of accrued product warranty (Note 10)**: 658,000,000 US dollars
- **Loans payable (Note 9)**: 459,000,000 US dollars
- **Commercial paper (Note 9)**: 348,000,000 US dollars
- **Current maturities of long-term debt (Note 9)**: 151,000,000 US dollars
- **Long-term debt (Note 9)**: 6,737,000,000 US dollars
- **Other liabilities (Note 8)**: 3,248,000,000 US dollars
- **Deferred revenue (Note 2)**: 1,066,000,000 US dollars
- **Retained earnings**: 23,650,000,000 US dollars
- **Common stock, $2.50 par value, 500 shares authorized, 222.5 and 222.5 shares issued**: 2,626,000,000 US dollars
- **Noncontrolling interests**: 1,059,000,000 US dollars
- **Treasury stock, at cost, 84.9 and 84.4 shares**: negative 11,089,000,000 US dollars
- **Accumulated other comprehensive loss (Note 12)**: negative 2,340,000,000 US dollars
- **Gross equity (calculated)**: 27,335,000,000 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.