What is Cummins's accrued manufacturing costs?

Cummins (CMI) reported accrued manufacturing costs of $597M in Q1 2026.

How has Cummins's accrued manufacturing costs changed year-over-year?

Cummins's accrued manufacturing costs increased by 14.1% year-over-year, from $523M to $597M.

What is the long-term trend for Cummins's accrued manufacturing costs?

Over 5 years (2020 to 2025), Cummins's accrued manufacturing costs has grown at a 11.3% compound annual growth rate (CAGR), from $484M to $825M.

Cummins CMI Accrued Manufacturing Costs

Accrued Manufacturing Costs at other companies

CaterpillarCAT

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BorgWarnerBWA

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Garrett Motion Inc.GTX

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Kirby CorporationKEX

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Other financials

Income statement

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Revenue$8.4B+2.7%

Gross profit$2.2B+4.1%

Operating income$949.0M-16.3%

Net income$680.0M-20.0%

EPS (diluted)$4.71-21.0%

Balance sheet

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Cash & equivalents$2.6B+70.6%

Total debt$8.0B+25.0%

Total equity$12.4B+13.1%

Total assets$34.4B+5.9%

Cash flow

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Operating cash flow$309.0M+10,400%

CapEx$189.0M+16.7%

Free cash flow$120.0M+173%

Valuation

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Market cap$91.71B+79.6%

Enterprise value$97.13B+69.8%

P/E32.9×+16.3×

P/S2.7×+1.2×

Profitability

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Gross margin25.4%+0.1pp

Operating margin11.3%-0.4pp

Net margin8.2%-0.3pp

FCF margin7.9%+7.9pp

Returns & leverage

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Return on equity23.9%-5.0pp

Debt / equity0.6×+0.1×

Current ratio1.7×+0.4×

Where this comes from

Reported directly by Cummins in its filing.

Tagged under the XBRL concept us-gaap:EmployeeRelatedLiabilitiesCurrent.

The official record: Cummins’s 10-Q, filed May 5, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Cummins's accrued manufacturing costs?: Cummins (CMI) reported accrued manufacturing costs of $597M in Q1 2026.
How has Cummins's accrued manufacturing costs changed year-over-year?: Cummins's accrued manufacturing costs increased by 14.1% year-over-year, from $523M to $597M.
What is the long-term trend for Cummins's accrued manufacturing costs?: Over 5 years (2020 to 2025), Cummins's accrued manufacturing costs has grown at a 11.3% compound annual growth rate (CAGR), from $484M to $825M.