Business Segments · Goodwill

Accelera — Goodwill

Cummins Accelera — Goodwill decreased by 41.7% to $288.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 41.7%, from $494.00M to $288.00M.

Analysis

StatementSegment
CategoryCapital Allocation
SignalContext dependent
VolatilityStable
First reportedQ4 2021
Last reportedQ4 2025
Rolls up toGoodwill

How to read this metric

An increase suggests recent M&A activity, while a decrease indicates potential impairment or write-offs.

Detailed definition

Represents the premium paid over the fair value of identifiable net assets during business acquisitions within the segme...

Peer comparison

Commonly reported as 'Segment Goodwill' or 'Allocated Goodwill' by diversified industrial conglomerates.

Metric ID: cmi_segment_accelera_goodwill

Historical Data

6 periods
 Q4 '21Q3 '22Q4 '22Q4 '23Q4 '24Q4 '25
Value$257.00M$167.00M$495.00M$496.00M$494.00M$288.00M
QoQ Change-35.0%+196.4%+0.2%-0.4%-41.7%
YoY Change+92.6%+0.2%-0.4%-41.7%
Range$167.00M$496.00M
CAGR+9.5%
Avg YoY Growth+12.7%
Median YoY Growth-0.1%
Current Streak2 quarters decline

Frequently Asked Questions

What is Cummins's accelera — goodwill?
Cummins (CMI) reported accelera — goodwill of $288.00M in Q4 2025.
How has Cummins's accelera — goodwill changed year-over-year?
Cummins's accelera — goodwill decreased by 41.7% year-over-year, from $494.00M to $288.00M.
What does accelera — goodwill mean?
The intangible value recorded on the balance sheet for the segment following past acquisitions.