Other

Other accrued liabilities

Cummins Other accrued liabilities increased by 0.6% to $904.00M in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 18.8%, from $761.00M to $904.00M. Over 4 years (FY 2020 to FY 2024), Other accrued liabilities shows an upward trend with a 23.5% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryEfficiency
SignalLower is better
VolatilityStable
First reportedQ4 2025
Last reportedQ1 2026

How to read this metric

A sudden increase may indicate rising operational overhead or pending settlements, while stability suggests predictable expense management.

Detailed definition

This captures miscellaneous short-term obligations that do not fall into specific categories like accounts payable or ac...

Peer comparison

Standard across all capital-intensive industries as a residual category for miscellaneous payables.

Metric ID: other_other_accrued_liabilities_current

Historical Data

18 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25
Value$361.00M$408.00M$418.00M$432.00M$457.00M$694.00M$620.00M$609.00M$719.00M$693.00M$741.00M$707.00M$866.00M$761.00M$940.00M$788.00M$899.00M$904.00M
QoQ Change+13.0%+2.5%+3.3%+5.8%+51.9%-10.7%-1.8%+18.1%-3.6%+6.9%-4.6%+22.5%-12.1%+23.5%-16.2%+14.1%+0.6%
YoY Change+26.6%+70.1%+48.3%+41.0%+57.3%-0.1%+19.5%+16.1%+20.4%+9.8%+26.9%+11.5%+3.8%+18.8%
Range$361.00M$940.00M
CAGR+24.1%
Avg YoY Growth+26.4%
Median YoY Growth+20.0%
Current Streak2 quarters growth

Frequently Asked Questions

What is Cummins's other accrued liabilities?
Cummins (CMI) reported other accrued liabilities of $904.00M in Q3 2025.
How has Cummins's other accrued liabilities changed year-over-year?
Cummins's other accrued liabilities increased by 18.8% year-over-year, from $761.00M to $904.00M.
What is the long-term trend for Cummins's other accrued liabilities?
Over 4 years (2020 to 2024), Cummins's other accrued liabilities has grown at a 23.5% compound annual growth rate (CAGR), from $404.00M to $940.00M.
What does other accrued liabilities mean?
A catch-all category for various small, short-term debts owed to third parties.