Operating
Increase (Decrease) in Accounts and Notes Receivable
Cummins Increase (Decrease) in Accounts and Notes Receivable increased by 364.4% to $678.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 48.4%, from $457.00M to $678.00M. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalLower is better
VolatilityModerate
First reportedQ1 2013
Last reportedQ1 2026May 5, 2026
How to read this metric
An increase consumes cash and may signal slower collections, while a decrease releases cash and indicates efficient collection cycles.
Detailed definition
This measures the change in the amount of money owed to the company by customers for goods or services already delivered...
Peer comparison
Standard working capital metric used to assess cash conversion efficiency across all industries.
Metric ID:
operating_increase_decrease_in_accounts_and_notes_receivableHistorical Data
14 periods
| Q3 '21 | Q1 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $22.00M | $417.00M | $81.00M | $364.00M | $621.00M | $14.00M | $11.00M | $150.00M | -$270.00M | -$189.00M | $457.00M | $186.00M | $146.00M | $678.00M |
| QoQ Change | — | >999% | -80.6% | +349.4% | +70.6% | -97.7% | -21.4% | >999% | -280.0% | +30.0% | +341.8% | -59.3% | -21.5% | +364.4% |
| YoY Change | — | — | +268.2% | — | +48.9% | — | -98.2% | +971.4% | — | — | >999% | +24.0% | +177.2% | +48.4% |
Range-$270.00M – $678.00M
CAGR+187.1%
Avg YoY Growth+686.8%
Median YoY Growth+113.1%
Increase (Decrease) in Accounts and Notes Receivable at Other Companies
Frequently Asked Questions
- What is Cummins's increase (decrease) in accounts and notes receivable?
- Cummins (CMI) reported increase (decrease) in accounts and notes receivable of $678.00M in Q1 2026.
- How has Cummins's increase (decrease) in accounts and notes receivable changed year-over-year?
- Cummins's increase (decrease) in accounts and notes receivable increased by 48.4% year-over-year, from $457.00M to $678.00M.
- What does increase (decrease) in accounts and notes receivable mean?
- The change in the amount of money customers owe the company for past services.