# CUMMINS INC. (CMI) FY2026 YTD Q2 P&L / Income Statement - Company: CUMMINS INC. (CMI) - Period: 2026-01-01 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-ytd-q2-income-statement - Chart image: https://plicit.ai/charts/cmi-fy2026-ytd-q2-income-statement-sankey.png ## Chart details: Revenue by Business Segment by Product and Service Income statement for 2026-01-01 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)**: 17,855,000,000 US dollars - **Cost of sales**: 13,147,000,000 US dollars - **GROSS MARGIN**: 4,708,000,000 US dollars - **Operating costs, net of other operating items (calculated)**: 2,480,000,000 US dollars - **OPERATING INCOME**: 2,228,000,000 US dollars - **Other income (expense), net (calculated)**: negative 1,000,000 US dollars - **INCOME BEFORE INCOME TAXES**: 2,227,000,000 US dollars - **Income tax expense (Note 5)**: 579,000,000 US dollars - **CONSOLIDATED NET INCOME**: 1,648,000,000 US dollars - **Accelera**: 246,000,000 US dollars - **Components - Automated transmissions**: 212,000,000 US dollars - **Components - Components and software**: 660,000,000 US dollars - **Components - Drivetrain and braking systems**: 2,037,000,000 US dollars - **Components - Emission solutions**: 1,660,000,000 US dollars - **Distribution - Power generation**: 2,648,000,000 US dollars - **Distribution - Engines**: 737,000,000 US dollars - **Distribution - Parts**: 2,141,000,000 US dollars - **Distribution - Service**: 903,000,000 US dollars - **Engine - Heavy-duty truck**: 1,302,000,000 US dollars - **Engine - Light-duty automotive**: 938,000,000 US dollars - **Engine - Medium-duty truck and bus**: 1,385,000,000 US dollars - **Engine - Off-highway**: 690,000,000 US dollars - **Power Systems - Generator technologies**: 335,000,000 US dollars - **Power Systems - Industrial**: 591,000,000 US dollars - **Power Systems - Power generation**: 1,384,000,000 US dollars - **Selling, general and administrative expenses**: 1,738,000,000 US dollars - **Research, development and engineering expenses**: 743,000,000 US dollars - **Equity, royalty and interest income from investees (Note 4)**: negative 302,000,000 US dollars - **Other operating expense, net (Note 14)**: 301,000,000 US dollars - **Revenue before reconciliation (calculated)**: 17,869,000,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation. - **Components above reported revenue (calculated)**: negative 14,000,000 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.: $1.59 B; to noncontrolling interests: $62.00 M. ## Chart details: Revenue by Geography - Page: https://plicit.ai/financials/cmi/fy2026-ytd-q2-income-statement/revenue-by-geography - Chart image: https://plicit.ai/charts/cmi-fy2026-ytd-q2-revenue-by-geography-sankey.png Income statement for 2026-01-01 through 2026-06-30. View: Geography. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **NET SALES (Notes 1 and 2)**: 17,855,000,000 US dollars - **Cost of sales**: 13,147,000,000 US dollars - **GROSS MARGIN**: 4,708,000,000 US dollars - **Operating costs, net of other operating items (calculated)**: 2,480,000,000 US dollars - **OPERATING INCOME**: 2,228,000,000 US dollars - **Other income (expense), net (calculated)**: negative 1,000,000 US dollars - **INCOME BEFORE INCOME TAXES**: 2,227,000,000 US dollars - **Income tax expense (Note 5)**: 579,000,000 US dollars - **CONSOLIDATED NET INCOME**: 1,648,000,000 US dollars - **UNITED STATES**: 9,802,000,000 US dollars - **CHINA**: 2,074,000,000 US dollars - **INDIA**: 917,000,000 US dollars - **Other international**: 5,062,000,000 US dollars - **Selling, general and administrative expenses**: 1,738,000,000 US dollars - **Research, development and engineering expenses**: 743,000,000 US dollars - **Equity, royalty and interest income from investees (Note 4)**: negative 302,000,000 US dollars - **Other operating expense, net (Note 14)**: 301,000,000 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.: $1.59 B; to noncontrolling interests: $62.00 M. ## Chart details: Revenue by Business Segment by Geography - Page: https://plicit.ai/financials/cmi/fy2026-ytd-q2-income-statement/revenue-by-business-segment-by-geography - Chart image: https://plicit.ai/charts/cmi-fy2026-ytd-q2-revenue-by-business-segment-by-geography-sankey.png Income statement for 2026-01-01 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)**: 17,855,000,000 US dollars - **Cost of sales**: 13,147,000,000 US dollars - **GROSS MARGIN**: 4,708,000,000 US dollars - **Operating costs, net of other operating items (calculated)**: 2,480,000,000 US dollars - **OPERATING INCOME**: 2,228,000,000 US dollars - **Other income (expense), net (calculated)**: negative 1,000,000 US dollars - **INCOME BEFORE INCOME TAXES**: 2,227,000,000 US dollars - **Income tax expense (Note 5)**: 579,000,000 US dollars - **CONSOLIDATED NET INCOME**: 1,648,000,000 US dollars - **Accelera**: 246,000,000 US dollars - **Components**: 5,421,000,000 US dollars - **Engine**: 5,756,000,000 US dollars - **Power Systems**: 4,211,000,000 US dollars - **Distribution - Africa and Middle East**: 126,000,000 US dollars - **Distribution - CHINA**: 250,000,000 US dollars - **Distribution - INDIA**: 107,000,000 US dollars - **Distribution - Asia Pacific**: 646,000,000 US dollars - **Distribution - Europe**: 603,000,000 US dollars - **Distribution - Latin America**: 176,000,000 US dollars - **Distribution - North America**: 4,521,000,000 US dollars - **Selling, general and administrative expenses**: 1,738,000,000 US dollars - **Research, development and engineering expenses**: 743,000,000 US dollars - **Equity, royalty and interest income from investees (Note 4)**: negative 302,000,000 US dollars - **Other operating expense, net (Note 14)**: 301,000,000 US dollars - **Revenue before reconciliation (calculated)**: 22,063,000,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation. - **Components above reported revenue (calculated)**: negative 4,208,000,000 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.: $1.59 B; to noncontrolling interests: $62.00 M. ## Chart details: Revenue by Business Segment - Page: https://plicit.ai/financials/cmi/fy2026-ytd-q2-income-statement/revenue-by-business-segment - Chart image: https://plicit.ai/charts/cmi-fy2026-ytd-q2-revenue-by-business-segment-sankey.png Income statement for 2026-01-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **NET SALES (Notes 1 and 2)**: 17,855,000,000 US dollars - **Cost of sales**: 13,147,000,000 US dollars - **GROSS MARGIN**: 4,708,000,000 US dollars - **Operating costs, net of other operating items (calculated)**: 2,480,000,000 US dollars - **OPERATING INCOME**: 2,228,000,000 US dollars - **Other income (expense), net (calculated)**: negative 1,000,000 US dollars - **INCOME BEFORE INCOME TAXES**: 2,227,000,000 US dollars - **Income tax expense (Note 5)**: 579,000,000 US dollars - **CONSOLIDATED NET INCOME**: 1,648,000,000 US dollars - **Engine**: 4,315,000,000 US dollars - **Components**: 4,569,000,000 US dollars - **Distribution**: 6,429,000,000 US dollars - **Power Systems**: 2,310,000,000 US dollars - **Accelera**: 232,000,000 US dollars - **Selling, general and administrative expenses**: 1,738,000,000 US dollars - **Research, development and engineering expenses**: 743,000,000 US dollars - **Equity, royalty and interest income from investees (Note 4)**: negative 302,000,000 US dollars - **Other operating expense, net (Note 14)**: 301,000,000 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.: $1.59 B; to noncontrolling interests: $62.00 M.