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Cummins CMI Engine — General and Administrative Expense

Other segment segments

Components
$134M+12.6%
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$104M+14.3%
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$101M+1.0%
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$10M-23.1%

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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:GeneralAndAdministrativeExpense.

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 engine — general and administrative expense?
Cummins (CMI) reported engine — general and administrative expense of $162M in Q1 2026.
How has Cummins's engine — general and administrative expense changed year-over-year?
Cummins's engine — general and administrative expense increased by 17.4% year-over-year, from $138M to $162M.
What is the long-term trend for Cummins's engine — general and administrative expense?
Over 3 years (2022 to 2025), Cummins's engine — general and administrative expense has grown at a 7.3% compound annual growth rate (CAGR), from $462M to $570M.
What does engine — general and administrative expense mean?
This represents the overhead costs incurred by the Engine business segment to support corporate functions, including management salaries, legal, human resources, and office facilities. It reflects the fixed operational burden required to maintain the segment's administrative infrastructure independent of direct production activities.