Current Liabilities
Accrued Liabilities, Current
Cummins Accrued Liabilities, Current increased by 1.3% to $1.95B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 5.0%, from $1.86B to $1.95B. Over 5 years (FY 2020 to FY 2025), Accrued Liabilities, Current shows an upward trend with a 11.6% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ4 2017
Last reportedQ1 2026May 5, 2026
How to read this metric
An increase may reflect growing operational scale or timing differences in payments, while a decrease suggests efficient settlement of short-term obligations.
Detailed definition
This represents obligations for expenses that have been incurred but not yet invoiced or paid by the end of the reportin...
Peer comparison
Standard operational metric across all industries; levels correlate with company size and payroll cycles.
Metric ID:
current_liabilities_accrued_liabilities_currentHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $1.09B | $1.19B | $1.19B | $1.30B | $1.22B | $1.57B | $1.47B | $1.65B | $1.64B | $1.71B | $3.75B | $3.70B | $1.89B | $1.75B | $1.90B | $1.86B | $1.93B | $1.82B | $1.93B | $1.95B |
| QoQ Change | — | +9.1% | +0.4% | +9.2% | -6.1% | +28.4% | -6.6% | +12.5% | -0.7% | +4.2% | +120.0% | -1.5% | -48.9% | -7.7% | +8.8% | -2.1% | +3.7% | -5.8% | +6.1% | +1.3% |
| YoY Change | — | — | — | — | +12.4% | +32.3% | +23.1% | +26.8% | +34.1% | +8.8% | +156.2% | +124.3% | +15.5% | +2.3% | -49.4% | -49.7% | +1.9% | +4.0% | +1.5% | +5.0% |
Range$1.09B – $3.75B
CAGR+13.1%
Avg YoY Growth+21.8%
Median YoY Growth+10.6%
Current Streak2 quarters growth
Accrued Liabilities, Current at Other Companies
Frequently Asked Questions
- What is Cummins's accrued liabilities, current?
- Cummins (CMI) reported accrued liabilities, current of $1.95B in Q1 2026.
- How has Cummins's accrued liabilities, current changed year-over-year?
- Cummins's accrued liabilities, current increased by 5.0% year-over-year, from $1.86B to $1.95B.
- What is the long-term trend for Cummins's accrued liabilities, current?
- Over 5 years (2020 to 2025), Cummins's accrued liabilities, current has grown at a 11.6% compound annual growth rate (CAGR), from $1.11B to $1.93B.
- What does accrued liabilities, current mean?
- Money owed for services or expenses that have been incurred but not yet paid.