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Cummins CMI Accelera — Research and Development Expense

Other segment segments

Engine
$164M+5.8%
Components
$81M+8.0%
Power Systems
$66M+15.8%
Distribution
$15M+7.1%

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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:ResearchAndDevelopmentExpense.

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 — research and development expense?
Cummins (CMI) reported accelera — research and development expense of $32M in Q1 2026.
How has Cummins's accelera — research and development expense changed year-over-year?
Cummins's accelera — research and development expense decreased by 25.6% year-over-year, from $43M to $32M.
What is the long-term trend for Cummins's accelera — research and development expense?
Over 4 years (2021 to 2025), Cummins's accelera — research and development expense has grown at a 16.2% compound annual growth rate (CAGR), from $102M to $186M.
What does accelera — research and development expense mean?
Represents the total costs incurred by the business segment for research and development activities, including new product innovation and technology advancement. This metric reflects the company's commitment to long-term growth and competitive positioning in emerging markets. It captures the investment required to bring new technologies from concept to commercial viability.