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Current Liabilities

Cummins·Balance Sheet Statement·15 metrics

Breakdown

MetricQ2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Total current liabilities$11.1B$11.6B$11.2B$11.6B$10.3B$9.5B$9.6B$10.2B
Accounts payable$4.4B$4.2B$4B$4.3B$4.2B$3.8B$3.8B$4.4B
Other Commercial Liabilities$1.9B$1.7B$1.9B$1.9B$1.9B$1.8B$1.9B$2B
Accrued Liabilities, Current$1.9B$1.7B$1.9B$1.9B$1.9B$1.8B$1.9B$2B
Deferred revenue$1.1B$1.1B$1.1B$1.2B$1.2B$1.2B$1.6B$1.6B
Accrued Progress Collections and Price Adjustments$1B$1.1B$1.1B$1.1B$1.1B$1.1B$1.1B$1.1B
Current portion of accrued product warranty$660M$685M$679M$685M$657M$660M$693M$638M
Accrued Manufacturing Costs$801M$1B$1.1B$523M$657M$770M$825M$597M
Compensation and benefits$801M$1B$1.1B$523M$657M$770M$825M$597M
Current portion of long-term debt$329M$441M$356M$291M$336M$315M$313M$451M
Accrued Marketing and Advertising Expenses$364M$349M$335M$328M$364M$348M$346M$343M
Income taxes payable$273M$266M$244M$367M$261M$150M$156M$169M
Supplier Finance Program Obligations$212M$154M$142M$164M$153M$139M$153M$157M
Operating lease liabilities, current$131M$133M$130M$133M$140M$140M$138M$136M
Derivative Liabilities - Fair Value$133M$88M$131M$86M$57M$55M$69M$63M

Metrics

Accounts payable

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Accrued Manufacturing Costs

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Accrued Marketing and Advertising Expenses

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Accrued Progress Collections and Price Adjustments

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Other Commercial Liabilities

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Accrued Liabilities, Current

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Compensation and benefits

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Current portion of accrued product warranty

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Current portion of long-term debt

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Deferred revenue

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Derivative Liabilities - Fair Value

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Income taxes payable

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Operating lease liabilities, current

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Supplier Finance Program Obligations

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Total current liabilities

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