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Balance Sheets Overview

Current Ratio
172.72%
Quick Ratio
112.78%
Debt to Asset Ratio
60.97%
Unit: Million (M) dollars
Assets Breakdown
    • Accounts and notes receivable, n...
    • Cash and cash equivalents
    • Investments and advances related...
    • Others
Liabilities Breakdown
    • Retained earnings
    • Treasury stock, at cost, 84.9 an...
    • Long-term debt (note 9)
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
3,179
2,614
2,845
2,566
Marketable securities (note 6)
745
568
764
593
Total cash, cash equivalents and marketable securities
3,924
3,182
3,609
3,159
Accounts and notes receivable, net
6,585
6,528
5,818
5,640
Inventories (note 7)
6,397
6,126
5,822
6,256
Prepaid expenses and other current assets
1,528
1,543
1,676
1,665
Total current assets
18,434
17,379
16,925
16,720
Property, plant and equipment, net
7,013
6,924
6,958
6,658
Investments and advances related to equity method investees
2,265
2,221
2,133
1,972
Goodwill
2,222
2,219
2,224
2,222
Other intangible assets, net
2,168
2,193
2,167
2,345
Pension assets
1,008
1,001
1,033
1,157
Other assets (note 8)
2,520
2,508
2,552
2,564
Total assets
35,630
34,445
33,992
33,638
Accounts payable (principally trade)
4,654
4,433
3,800
3,819
Loans payable (note 9)
459
451
313
315
Commercial paper (note 9)
348
349
353
353
Current maturities of long-term debt (note 9)
151
157
94
122
Accrued compensation, benefits and retirement costs
812
597
825
770
Current portion of accrued product warranty (note 10)
658
638
693
660
Current portion of deferred revenue (note 2)
1,592
1,591
1,606
1,600
Other accrued expenses (note 8)
1,999
1,951
1,926
1,815
Total current liabilities
10,673
10,167
9,610
9,454
Long-term debt (note 9)
6,737
6,729
6,792
6,824
Deferred revenue (note 2)
1,066
1,053
1,054
1,119
Other liabilities (note 8)
3,248
3,124
3,128
3,143
Total liabilities
21,724
21,073
20,584
20,540
Common stock, 2.50 par value, 500 shares authorized, 222.5 and 222.5 shares issued
2,626
2,602
2,673
2,651
Retained earnings
23,650
22,994
22,616
22,300
Treasury stock, at cost, 84.9 and 84.4 shares
11,089
10,868
10,662
10,676
Accumulated other comprehensive loss (note 12)
-2,340
-2,377
-2,278
-2,211
Total cummins inc. shareholders equity
12,847
12,351
12,349
12,064
Noncontrolling interests
1,059
1,021
1,059
1,034
Total equity
13,906
13,372
13,408
13,098
Total liabilities and equity
35,630
34,445
33,992
33,638
Unit: Million (M) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Cash and cashequivalents$3,179M (37.08%↑ Y/Y)Marketable securities(note 6)$745M (-1.32%↓ Y/Y)Accounts and notesreceivable, net$6,585M (12.10%↑ Y/Y)Inventories (note 7)$6,397M (1.75%↑ Y/Y)Total cash, cashequivalents and marketable...$3,924M (27.65%↑ Y/Y)Prepaid expenses andother current assets$1,528M (-10.01%↓ Y/Y)Total current assets$18,434M (8.86%↑ Y/Y)Property, plant andequipment, net$7,013M (7.23%↑ Y/Y)Other assets (note 8)$2,520M (-9.42%↓ Y/Y)Investments and advancesrelated to equity method...$2,265M (12.24%↑ Y/Y)Goodwill$2,222M (-8.67%↓ Y/Y)Other intangibleassets, net$2,168M (-9.48%↓ Y/Y)Pension assets$1,008M (-12.95%↓ Y/Y)Total assets$35,630M (4.00%↑ Y/Y)Total liabilities andequity$35,630M (4.00%↑ Y/Y)Total liabilities$21,724M (1.58%↑ Y/Y)Total equity$13,906M (8.02%↑ Y/Y)Total currentliabilities$10,673M (3.47%↑ Y/Y)Long-term debt (note 9)$6,737M (-1.03%↓ Y/Y)Other liabilities(note 8)$3,248M (1.34%↑ Y/Y)Deferred revenue (note 2)$1,066M (0.66%↑ Y/Y)Total cummins inc.shareholders equity$12,847M (8.97%↑ Y/Y)Noncontrolling interests$1,059M (-2.31%↓ Y/Y)Treasury stock, at cost,84.9 and 84.4 shares$11,089M (3.56%↑ Y/Y)Accumulated othercomprehensive loss (note 12)-$2,340M (-7.98%↓ Y/Y)Accounts payable(principally trade)$4,654M (12.12%↑ Y/Y)Other accruedexpenses (note 8)$1,999M (3.79%↑ Y/Y)Current portion ofdeferred revenue (note 2)$1,592M (-1.73%↓ Y/Y)Accrued compensation,benefits and retirement...$812M (23.59%↑ Y/Y)Current portion ofaccrued product...$658M (0.15%↑ Y/Y)Loans payable (note 9)$459M (36.61%↑ Y/Y)Commercial paper (note 9)$348M (-1.42%↓ Y/Y)Current maturities oflong-term debt (note 9)$151M (124.55%↑ Y/Y)Retained earnings$23,650M (7.30%↑ Y/Y)Common stock, 2.50 parvalue, 500 shares...$2,626M (0.08%↑ Y/Y)
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CUMMINS INC (CMI)

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CUMMINS INC (CMI)