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

Revenue by Business Segment by Geography

2026-01-01 to 2026-06-30

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CUMMINS INC. (CMI) FY2026 YTD Q2 P&L / Income StatementIncome statement for 2026-01-01 through 2026-06-30. View: Segments by Geographical. Revenue uses this breakdown; costs and expenses retain the consolidated categories.SOURCESREVENUE RECONCILIATIONREVENUEGROSSOPERATINGPRE-TAXNETEngineComponentsDistribution - North AmericaPower SystemsDistribution - Asia PacificDistribution - EuropeDistribution - CHINAAcceleraDistribution - Latin AmericaDistribution - Africa and Middle EastDistribution - INDIANET SALES (Notes 1 and 2)Revenue before reconciliation (calculated)Components above reported revenue (calculated)GROSS MARGINCost of salesOPERATING INCOMEOperating costs, net of other operating items (calculated)Selling, general and administrative expensesResearch, development and engineering expensesEquity, royalty and interest income from investees (Note 4)Other operating expense, net (Note 14)INCOME BEFORE INCOME TAXESOther income (expense), net (calculated)CONSOLIDATED NET INCOMEIncome tax expense (Note 5)Revenue before reconciliation (calculated)Revenue beforereconciliation(calculated)$22.06 BNET SALES (Notes 1 and 2)NET SALES(Notes 1 and 2)$17.86 BINCOME BEFORE INCOME TAXESINCOME BEFOREINCOME TAXES$2.23 BGROSS MARGINGROSS MARGIN$4.71 BOPERATING INCOMEOPERATING INCOME$2.23 BCONSOLIDATED NET INCOMECONSOLIDATEDNET INCOME$1.65 BEngineEngine$5.76 BOperating costs, net of other operating items (calculated)Operating costs,net (calculated)$2.48 BIncome tax expense (Note 5)Income taxexpense (Note 5)$579.00 MCost of salesCost of sales$13.15 BSelling, general and administrative expensesSelling, general andadministrative expenses$1.74 BComponentsComponents$5.42 BOther income (expense), net (calculated)Other income,net (calculated)−$1.00 MResearch, development and engineering expensesResearch, developmentand engineering expenses$743.00 MDistribution - North AmericaDistribution -North America$4.52 BEquity, royalty and interest income from investees (Note 4)Equity, royalty and interestincome from investees (Note 4)−$302.00 MPower SystemsPower Systems$4.21 BDistribution - Asia PacificDistribution- Asia Pacific$646.00 MOther operating expense, net (Note 14)Other operatingexpense, net (Note 14)$301.00 MComponents above reported revenue (calculated)Components abovereported revenue(calculated)−$4.21 BDistribution - EuropeDistribution - Europe$603.00 MDistribution - CHINADistribution - CHINA$250.00 MAcceleraAccelera$246.00 MDistribution - Latin AmericaDistribution -Latin America$176.00 MDistribution - Africa and Middle EastDistribution - Africaand Middle East$126.00 MDistribution - INDIADistribution - INDIA$107.00 M
Chart details

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

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.
CUMMINS INC. (CMI) FY2026 YTD Q2 Revenue by Business Segment by Geography Sankey chart
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Gross margin

26.4%

Gross profit / revenue

Operating margin

12.5%

Operating profit / revenue

Cash conversion

109.7%

Operating cash / net income, same period

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