Business Segments · Cost of Product and Service Sold
Distribution — Cost of Product and Service Sold
Cummins Distribution — Cost of Product and Service Sold decreased by 5.3% to $2.46B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 5.6%, from $2.33B to $2.46B. Over 3 years (FY 2022 to FY 2025), Distribution — Cost of Product and Service Sold shows an upward trend with a 10.5% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
StatementSegment
CategoryProfitability
SignalLower is better
VolatilityStable
First reportedQ1 2022
Last reportedQ1 2026May 5, 2026
Rolls up toTotal Cost of Revenue
How to read this metric
A lower cost relative to revenue indicates improved efficiency, while rising costs may signal inflationary pressures or operational inefficiencies.
Detailed definition
This metric captures the direct costs associated with producing the goods and providing the services sold by the Distrib...
Peer comparison
Standard COGS reporting for industrial and service-based segments.
Metric ID:
cmi_segment_distribution_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 | $1.82B | $1.82B | $1.82B | $1.82B | $2.06B | $2.06B | $2.06B | $2.06B | $2.05B | $2.3B | $2.38B | $2.46B | $2.33B | $2.42B | $2.49B | $2.6B | $2.46B |
| QoQ Change | — | +0.0% | +0.0% | +0.0% | +13.1% | +0.0% | +0.0% | +0.0% | -0.7% | +12.5% | +3.3% | +3.4% | -5.2% | +3.7% | +2.9% | +4.5% | -5.3% |
| YoY Change | — | — | — | — | +13.1% | +13.1% | +13.1% | +13.1% | -0.7% | +11.7% | +15.5% | +19.4% | +14.0% | +5.1% | +4.7% | +5.8% | +5.6% |
Range$1.82B – $2.6B
CAGR+7.8%
Avg YoY Growth+10.3%
Median YoY Growth+13.1%
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Frequently Asked Questions
- What is Cummins's distribution — cost of product and service sold?
- Cummins (CMI) reported distribution — cost of product and service sold of $2.46B in Q1 2026.
- How has Cummins's distribution — cost of product and service sold changed year-over-year?
- Cummins's distribution — cost of product and service sold increased by 5.6% year-over-year, from $2.33B to $2.46B.
- What is the long-term trend for Cummins's distribution — cost of product and service sold?
- Over 3 years (2022 to 2025), Cummins's distribution — cost of product and service sold has grown at a 10.5% compound annual growth rate (CAGR), from $7.29B to $9.84B.
- What does distribution — cost of product and service sold mean?
- The direct costs incurred to produce the goods and services sold by the Distribution segment.