Current Liabilities
Compensation and benefits
Cummins Compensation and benefits increased by 7.1% to $825.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 23.9%, from $1.08B to $825.00M. Over 5 years (FY 2020 to FY 2025), Compensation and benefits shows an upward trend with a 11.3% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2025
Last reportedQ1 2026
How to read this metric
Significant increases may reflect higher headcount, increased compensation, or timing differences in bonus payouts, while decreases could signal cost-cutting or reduced workforce.
Detailed definition
This includes short-term obligations to employees, such as accrued wages, bonuses, vacation pay, and other benefits due...
Peer comparison
Commonly reported by labor-intensive companies, particularly in services and logistics.
Metric ID:
current_liabilities_employee_related_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 | $569.00M | $626.00M | $683.00M | $411.00M | $443.00M | $575.00M | $617.00M | $510.00M | $721.00M | $884.00M | $1.11B | $561.00M | $801.00M | $1.01B | $1.08B | $523.00M | $657.00M | $770.00M | $825.00M |
| QoQ Change | — | +10.0% | +9.1% | -39.8% | +7.8% | +29.8% | +7.3% | -17.3% | +41.4% | +22.6% | +25.3% | -49.4% | +42.8% | +26.2% | +7.2% | -51.8% | +25.6% | +17.2% | +7.1% |
| YoY Change | — | — | — | — | -22.1% | -8.1% | -9.7% | +24.1% | +62.8% | +53.7% | +79.6% | +10.0% | +11.1% | +14.4% | -2.2% | -6.8% | -18.0% | -23.8% | -23.9% |
Range$411.00M – $1.11B
CAGR+8.6%
Avg YoY Growth+9.4%
Median YoY Growth-2.2%
Current Streak3 quarters growth
Compensation and benefits at Other Companies
Frequently Asked Questions
- What is Cummins's compensation and benefits?
- Cummins (CMI) reported compensation and benefits of $825.00M in Q4 2025.
- How has Cummins's compensation and benefits changed year-over-year?
- Cummins's compensation and benefits decreased by 23.9% year-over-year, from $1.08B to $825.00M.
- What is the long-term trend for Cummins's compensation and benefits?
- Over 5 years (2020 to 2025), Cummins's compensation and benefits has grown at a 11.3% compound annual growth rate (CAGR), from $484.00M to $825.00M.
- What does compensation and benefits mean?
- Short-term debts owed to employees for wages, bonuses, and benefits.