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Cummins CMI Accelera — D&A

Other segment segments

Components
$128M+4.9%
Engine
$72M+7.5%
Power Systems
$36M+9.1%
Distribution
$35M+9.4%

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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:OtherDepreciationAndAmortization.

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 — D&A?
Cummins (CMI) reported accelera — D&A of $9M in Q1 2026.
How has Cummins's accelera — D&A changed year-over-year?
Cummins's accelera — D&A decreased by 25.0% year-over-year, from $12M to $9M.
What is the long-term trend for Cummins's accelera — D&A?
Over 4 years (2021 to 2025), Cummins's accelera — D&A has grown at a 21.3% compound annual growth rate (CAGR), from $24M to $52M.
What does accelera — D&A mean?
Represents the systematic allocation of the cost of tangible and intangible assets over their useful lives within the segment. This non-cash expense reflects the wear and tear of equipment and the expiration of intellectual property. It is a key component in reconciling net income to cash flow from operations.