Current Liabilities
Accrued Liabilities, Current
Cummins Accrued Liabilities, Current increased by 6.1% to $1.93B in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 1.5%, from $1.90B to $1.93B. Over 5 years (FY 2020 to FY 2025), Accrued Liabilities, Current shows an upward trend with a 11.6% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ4 2025
Last reportedQ1 2026
How to read this metric
A steady increase relative to revenue may indicate rising operational costs or changes in payment timing.
Detailed definition
These are short-term obligations for expenses that have been incurred but not yet invoiced or paid by the end of the rep...
Peer comparison
Standard across all industries for tracking short-term operational obligations.
Metric ID:
current_liabilities_accrued_liabilities_currentHistorical Data
19 periods
| Q2 '21 | Q3 '21 | Q4 '21 | 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $1.09B | $1.19B | $1.19B | $1.30B | $1.22B | $1.57B | $1.47B | $1.65B | $1.64B | $1.71B | $3.75B | $3.70B | $1.89B | $1.75B | $1.90B | $1.86B | $1.93B | $1.82B | $1.93B |
| QoQ Change | — | +9.1% | +0.4% | +9.2% | -6.1% | +28.4% | -6.6% | +12.5% | -0.7% | +4.2% | +120.0% | -1.5% | -48.9% | -7.7% | +8.8% | -2.1% | +3.7% | -5.8% | +6.1% |
| YoY Change | — | — | — | — | +12.4% | +32.3% | +23.1% | +26.8% | +34.1% | +8.8% | +156.2% | +124.3% | +15.5% | +2.3% | -49.4% | -49.7% | +1.9% | +4.0% | +1.5% |
Range$1.09B – $3.75B
CAGR+13.6%
Avg YoY Growth+22.9%
Median YoY Growth+12.4%
Accrued Liabilities, Current at Other Companies
Frequently Asked Questions
- What is Cummins's accrued liabilities, current?
- Cummins (CMI) reported accrued liabilities, current of $1.93B in Q4 2025.
- How has Cummins's accrued liabilities, current changed year-over-year?
- Cummins's accrued liabilities, current increased by 1.5% year-over-year, from $1.90B to $1.93B.
- What is the long-term trend for Cummins's accrued liabilities, current?
- Over 5 years (2020 to 2025), Cummins's accrued liabilities, current has grown at a 11.6% compound annual growth rate (CAGR), from $1.11B to $1.93B.
- What does accrued liabilities, current mean?
- Short-term expenses that have been incurred but not yet paid.