Cummins

Terms

• Consolidated: the parent company together with the subsidiaries it consolidates
• Parent-only: the single company that filed the annual securities report
• Calculated: a disclosed figure put through the formula shown
• Not disclosed: no such value in the filing (not treated as zero)
• Not retrieved: a value this page could not extract, including values in the filing that could not be matched. The same item may appear in another table
• Segment: a business division the company uses in its disclosures
• Industry median: the middle value among companies in the same industry that disclose the item
• ★: position when every company is lined up by value (not a judgement of the company)See the formulas
• Source: document name, period covered, filing date and where it was obtained
• Tables scroll sideways

Key figures

• Operating margin 12%　Operating income ÷ revenue 　＝ US$4.0 billion ÷ US$33.7 billion
  The denominator is revenue under U.S. GAAP (consolidated, U.S. GAAP).
• Net assets to total assets 36.3%　Stockholders' equity ÷ total assets 　＝ US$12.3 billion ÷ US$34.0 billion
  Calculated here from stockholders' equity and total assets (no equity-to-asset ratio disclosed by U.S. companies; the Japanese field is the company's own disclosed value)

Cash flow trends

• Cash flow (change in cash and cash equivalents) by activity. Operating CF: cash generated by the business. Investing CF: asset purchases, disposals and acquisitions. Financing CF: borrowing, repayments, dividends and share repurchases. Negative: net outflow

Revenue scale in the same industry

• Revenue (disclosed values) of companies in the same industry, using the same grouping as the industry pages. Only the top three and the two companies either side of this one. Bar length relative to the largest company (100). An order of size, not a ranking of quality

Data sources and calculation methods

Primary source: the SEC’s EDGAR: Form 10-K of CUMMINS INC. (CIK 26172), free to read
Accounting standard: U.S. GAAP / Form: 10-K / Filed: 2026-02-10 / Accession number: 0000026172-26-000009

• Amounts: machine transcription of XBRL filed with the SEC’s EDGAR (bulk companyfacts), no manual re-keying. In dollars, not converted to yen (an exchange rate would produce a figure that was never disclosed)
• Annual values: full-year figures in the Form 10-K only. Where a restatement gives more than one value for a period, the more recently filed one. Each five-year series from a single element (tag)
• Revenue: the company’s elements checked in the order Revenues → RevenueFromContractWithCustomer… → SalesRevenueNet, taking the one with the most recent period. What “revenue” covers may differ between companies
• Net income: attributable to the parent’s shareholders. Stockholders’ equity: excluding non-controlling interests (the figure including them on a separate row)
• ★: position of values calculated from disclosed figures among U.S. companies, on a five-step scale. Separate from Japanese companies because of different accounting standards. Finance (SIC 6000s) in its own set, as revenue is defined differently
• Equity-to-asset ratio: no rank (higher or lower is not better or worse). Calculated here as stockholders’ equity ÷ total assets, as U.S. companies do not disclose it (for Japanese companies the field is the company’s disclosed value). Return on equity also calculated here
• Industry: first two digits of the SEC’s SIC code. A different classification from the Japanese industry categories (FSA), so shown separately from Japanese companies
• Segment breakdown, profit-and-loss flow and cost breakdown: not published (bulk companyfacts holds company-wide figures only). Nothing drawn from guesswork
• Share prices: not used. Employee counts: only where the 10-K XBRL carries them as a number