What is Cummins's change in accrued liabilities?

Cummins (CMI) reported change in accrued liabilities of -$167M in Q1 2026.

How has Cummins's change in accrued liabilities changed year-over-year?

Cummins's change in accrued liabilities increased by 65.7% year-over-year, from -$487M to -$167M.

What does change in accrued liabilities mean?

Change in accrued expenses and other current liabilities, reflecting timing differences between expense recognition and cash payment.

Cummins CMI Change in Accrued Liabilities

Change in Accrued Liabilities at other companies

CaterpillarCAT

-$202M-2.0%

Generac HoldingsGNRC

-$13.7M+56.6%

Garrett Motion Inc.GTX

$19M+733%

HyliionHYLN

$251K+118%

Kirby CorporationKEX

$5.31M-54.2%

Howmet AerospaceHWM

-$100M-9.9%

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$100.4B+132%

Enterprise value$105.81B+120%

P/E36×+21.0×

P/S3×+1.7×

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

See full

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:IncreaseDecreaseInAccruedLiabilities.

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 change in accrued liabilities?: Cummins (CMI) reported change in accrued liabilities of -$167M in Q1 2026.
How has Cummins's change in accrued liabilities changed year-over-year?: Cummins's change in accrued liabilities increased by 65.7% year-over-year, from -$487M to -$167M.
What does change in accrued liabilities mean?: Change in accrued expenses and other current liabilities, reflecting timing differences between expense recognition and cash payment.