# CUMMINS INC. (CMI) FY2026 Q2 P&L / Income Statement - Company: CUMMINS INC. (CMI) - Period: 2026-04-01 to 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-income-statement - Chart image: https://plicit.ai/charts/cmi-fy2026-q2-income-statement-sankey.png ## Chart details: Revenue by Business Segment by Product and Service 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. ### Chart connections - 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. ## Chart details: Revenue by Geography - Page: https://plicit.ai/financials/cmi/fy2026-q2-income-statement/revenue-by-geography - Chart image: https://plicit.ai/charts/cmi-fy2026-q2-revenue-by-geography-sankey.png Income statement for 2026-04-01 through 2026-06-30. View: Geography. 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 - **UNITED STATES**: 5,305,000,000 US dollars - **CHINA**: 1,074,000,000 US dollars - **INDIA**: 446,000,000 US dollars - **Other international**: 2,632,000,000 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 ### Chart connections - 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. - Of which attributable to CUMMINS INC.: $932.00 M; to noncontrolling interests: $36.00 M. ## Chart details: Revenue by Business Segment (10 categories) - Page: https://plicit.ai/financials/cmi/fy2026-q2-income-statement/revenue-by-business-segment-10-categories - Chart image: https://plicit.ai/charts/cmi-fy2026-q2-revenue-by-business-segment-10-categories-sankey.png Income statement for 2026-04-01 through 2026-06-30. View: Business segment (10 categories). 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 - **Engine**: 3,084,000,000 US dollars - **Components**: 2,891,000,000 US dollars - **Distribution**: 3,326,000,000 US dollars - **Power Systems**: 2,255,000,000 US dollars - **Accelera**: 145,000,000 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)**: 11,701,000,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation. - **Engine**: negative 735,000,000 US dollars. Reported reconciliation to consolidated revenue. - **Components**: negative 460,000,000 US dollars. Reported reconciliation to consolidated revenue. - **Distribution**: negative 6,000,000 US dollars. Reported reconciliation to consolidated revenue. - **Power Systems**: negative 1,038,000,000 US dollars. Reported reconciliation to consolidated revenue. - **Accelera**: negative 5,000,000 US dollars. Reported reconciliation to consolidated revenue. ### Chart connections - 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. ## Chart details: Revenue by Business Segment by Geography - Page: https://plicit.ai/financials/cmi/fy2026-q2-income-statement/revenue-by-business-segment-by-geography - Chart image: https://plicit.ai/charts/cmi-fy2026-q2-revenue-by-business-segment-by-geography-sankey.png Income statement for 2026-04-01 through 2026-06-30. View: Segments by Geographical. 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**: 2,891,000,000 US dollars - **Engine**: 3,084,000,000 US dollars - **Power Systems**: 2,255,000,000 US dollars - **Distribution - Africa and Middle East**: 70,000,000 US dollars - **Distribution - CHINA**: 130,000,000 US dollars - **Distribution - INDIA**: 92,000,000 US dollars - **Distribution - Asia Pacific**: 319,000,000 US dollars - **Distribution - Europe**: 300,000,000 US dollars - **Distribution - Latin America**: 56,000,000 US dollars - **Distribution - North America**: 2,353,000,000 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)**: 11,695,000,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation. - **Components above reported revenue (calculated)**: negative 2,238,000,000 US dollars. The disclosed components add up to more than reported revenue; this is the difference, calculated, not a reported item. ### Chart connections - 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. ## Chart details: Revenue by Business Segment (5 categories) - Page: https://plicit.ai/financials/cmi/fy2026-q2-income-statement/revenue-by-business-segment-5-categories - Chart image: https://plicit.ai/charts/cmi-fy2026-q2-revenue-by-business-segment-5-categories-sankey.png Income statement for 2026-04-01 through 2026-06-30. View: Business segment (5 categories). 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 - **Engine**: 2,349,000,000 US dollars - **Components**: 2,431,000,000 US dollars - **Distribution**: 3,320,000,000 US dollars - **Power Systems**: 1,217,000,000 US dollars - **Accelera**: 140,000,000 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 ### Chart connections - 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. - Of which attributable to CUMMINS INC.: $932.00 M; to noncontrolling interests: $36.00 M.