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Cummins CMI Accelera — Cost of Product and Service Sold

Other segment segments

Distribution
$2.46B+5.6%
Engine
$2.07B+1.9%
Components
$2.02B-5.4%
Power Systems
$1.23B+12.7%

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CMPProduct cost — Cost of Product and Service Sold
$232.2M-12.8%

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:CostOfGoodsAndServicesSold.

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 accelera — cost of product and service sold?
Cummins (CMI) reported accelera — cost of product and service sold of $121M in Q1 2026.
How has Cummins's accelera — cost of product and service sold changed year-over-year?
Cummins's accelera — cost of product and service sold decreased by 0.0% year-over-year, from $121M to $121M.
What is the long-term trend for Cummins's accelera — cost of product and service sold?
Over 3 years (2022 to 2025), Cummins's accelera — cost of product and service sold has grown at a 31.3% compound annual growth rate (CAGR), from $310M to $701M.
What does accelera — cost of product and service sold mean?
The direct costs attributable to the production of goods and the delivery of services within the segment. This includes raw materials, direct labor, and manufacturing overheads.