CUMMINS INC. (CMI) FY2026 Q2 P&L / Income Statement

CUMMINS INC. (CMI) FY2026 Q2 P&L / Income Statement

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.