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Accounts Receivable, after Allowance for Credit Loss

Cummins Accounts Receivable, after Allowance for Credit Loss increased by 12.2% to $6.53B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 14.9%, from $5.68B to $6.53B. Over 5 years (FY 2020 to FY 2025), Accounts Receivable, after Allowance for Credit Loss shows an upward trend with a 11.1% CAGR.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2019
Last reportedQ1 2026May 5, 2026

How to read this metric

Rapid growth relative to sales may indicate collection issues or aggressive revenue recognition, while stability suggests healthy cash conversion cycles.

Detailed definition

The amount owed to the company by customers for goods or services delivered on credit, net of an allowance for estimated...

Peer comparison

Highly dependent on industry-standard payment terms and customer credit quality.

Metric ID: other_accounts_receivable_net

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$3.67B$3.75B$3.57B$3.97B$3.87B$4.45B$5.2B$5.83B$5.86B$5.66B$5.58B$5.46B$5.61B$5.39B$5.18B$5.68B$5.87B$5.64B$5.82B$6.53B
QoQ Change+2.2%-5.0%+11.3%-2.5%+15.0%+16.9%+12.1%+0.5%-3.4%-1.4%-2.1%+2.6%-3.9%-3.8%+9.6%+3.4%-4.0%+3.2%+12.2%
YoY Change+5.4%+18.6%+45.9%+47.0%+51.5%+27.2%+7.3%-6.4%-4.4%-4.9%-7.2%+4.0%+4.8%+4.7%+12.3%+14.9%
Range$3.57B$6.53B
CAGR+12.9%
Avg YoY Growth+13.8%
Median YoY Growth+6.4%
Current Streak2 quarters growth

Frequently Asked Questions

What is Cummins's accounts receivable, after allowance for credit loss?
Cummins (CMI) reported accounts receivable, after allowance for credit loss of $6.53B in Q1 2026.
How has Cummins's accounts receivable, after allowance for credit loss changed year-over-year?
Cummins's accounts receivable, after allowance for credit loss increased by 14.9% year-over-year, from $5.68B to $6.53B.
What is the long-term trend for Cummins's accounts receivable, after allowance for credit loss?
Over 5 years (2020 to 2025), Cummins's accounts receivable, after allowance for credit loss has grown at a 11.1% compound annual growth rate (CAGR), from $3.44B to $5.82B.
What does accounts receivable, after allowance for credit loss mean?
Money owed to the company by customers, minus expected bad debts.