Business Segments · Cost of Product and Service Sold
Accelera — Cost of Product and Service Sold
Cummins Accelera — Cost of Product and Service Sold decreased by 56.2% to $121M in Q1 2026 compared to the prior quarter. Year-over-year, this metric was flat by 0.0%, from $121M to $121M. Over 3 years (FY 2022 to FY 2025), Accelera — Cost of Product and Service Sold shows an upward trend with a 31.3% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
StatementSegment
CategoryEfficiency
SignalLower is better
VolatilityStable
First reportedQ1 2022
Last reportedQ1 2026May 5, 2026
Rolls up toTotal Cost of Revenue
How to read this metric
Lower costs relative to revenue indicate improved operational efficiency and better margins.
Detailed definition
The direct costs attributable to the production of goods and the delivery of services within the segment. This includes...
Peer comparison
Standard 'Cost of Goods Sold' (COGS) or 'Cost of Sales' reported by all manufacturing firms.
Metric ID:
cmi_segment_accelera_cost_of_product_and_service_soldHistorical Data
17 periods
| Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $77.5M | $77.5M | $77.5M | $77.5M | $131M | $131M | $131M | $131M | $120M | $144M | $137M | $242M | $121M | $132M | $172M | $276M | $121M |
| QoQ Change | — | +0.0% | +0.0% | +0.0% | +69.0% | +0.0% | +0.0% | +0.0% | -8.4% | +20.0% | -4.9% | +76.6% | -50.0% | +9.1% | +30.3% | +60.5% | -56.2% |
| YoY Change | — | — | — | — | +69.0% | +69.0% | +69.0% | +69.0% | -8.4% | +9.9% | +4.6% | +84.7% | +0.8% | -8.3% | +25.5% | +14.0% | +0.0% |
Range$77.5M – $276M
CAGR+11.8%
Avg YoY Growth+30.7%
Median YoY Growth+14.0%
Similar Metrics at Other Companies
Frequently Asked Questions
- 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 incurred to produce the goods or services sold by the segment.