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For the quarter ending 2026-03-31, CMI had -$231M decrease in cash & cash equivalents over the period. $120M in free cash flow.

Cash Flow Overview

Change in Cash
-$231M
Free Cash flow
$120M
Unit: Million (M) dollars
Positive Cash Flow Breakdown
    • Consolidated net income
    • Accounts payable
    • Depreciation and amortization
    • Others
Negative Cash Flow Breakdown
    • Accounts and notes receivable
    • Inventories
    • Dividend payments on common stoc...
    • Others

Cash Flow
2026-03-31
2025-12-31
2025-09-30
2025-06-30
Consolidated net income
680 620 559 928
Gain related to divestiture of atmus (note 21)
-0 0 0
Depreciation and amortization
282 280 277 279
Deferred income taxes
-12 18 206 -113
Equity in income of investees, net of dividends
86 17 -50 18
Pension and opeb expense (note 3)
19 19 21 20
Pension contributions and opeb payments (note 3)
13 17 12 13
Accounts and notes receivable
678 146 -177 186
Inventories
333 -407 10 105
Other current assets
50 -80 -26 136
Accounts payable
629 -1 -295 -182
Accrued expenses
-167 205 43 243
Other, net
38 86 263 68
Net cash provided by (used in) operating activities
309 1,534 1,305 785
Capital expenditures
189 544 298 231
Investments in and net advances (to) from equity investees
-133 9 -6
Acquisition of businesses, net of cash acquired (note 23)
-0 0 0
Investments in marketable securitiesacquisitions
232 494 350 326
Investments in marketable securitiesliquidations (note 6)
407 319 495 204
Cash associated with atmus divestiture
-0 0 0
Other, net
-4 33 69 22
Net cash used in investing activities
-10 -885 -231 -369
Proceeds from borrowings
213 103 86 2,094
Net (payments) borrowings of commercial paper
-4 0 0 -1,387
Payments on borrowings and finance lease obligations
108 148 617 66
Dividend payments on common stock
276 277 276 251
Payments for purchase of redeemable noncontrolling interests
-55 0 55
Repurchases of common stock
243 ---
Other, net
-99 8 -20 -3
Net cash (used in) provided by financing activities
-517 -369 -827 332
Effect of exchange rate changes on cash and cash equivalents
-13 -1 0 39
Net decrease in cash and cash equivalents
-231 279 247 787
Cash and cash equivalents at beginning of year
2,845 2,566 2,319 1,532
Cash and cash equivalents at end of period
2,614 2,845 2,566 2,319
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.

Cash Flow

Consolidated net income$680M (-20.00%↓ Y/Y)Accounts payable$629M (90.61%↑ Y/Y)Depreciation andamortization$282M (4.83%↑ Y/Y)Other, net$38M (173.08%↑ Y/Y)Pension and opeb expense(note 3)$19M (0.00%↑ Y/Y)Net cash provided by(used in) operating...$309M (10400.00%↑ Y/Y)Canceled cashflow$1,339M Net decrease in cashand cash...-$231M (-66.19%↓ Y/Y)Canceled cashflow$309M Proceeds from borrowings$213M (309.62%↑ Y/Y)Investments in marketablesecuritiesliquidations (note 6)$407M (-5.79%↓ Y/Y)Other, net-$4M (69.23%↑ Y/Y)Accounts and notesreceivable$678M (48.36%↑ Y/Y)Inventories$333M (0.60%↑ Y/Y)Accrued expenses-$167M (65.71%↑ Y/Y)Equity in income ofinvestees, net of dividends$86M (22.86%↑ Y/Y)Other current assets$50M (38.89%↑ Y/Y)Pension contributionsand opeb payments...$13M (0.00%↑ Y/Y)Deferred income taxes-$12M (52.00%↑ Y/Y)Net cash (used in)provided by financing...-$517M (-661.96%↓ Y/Y)Canceled cashflow$213M Effect of exchange ratechanges on cash and cash...-$13M (-172.22%↓ Y/Y)Net cash used ininvesting activities-$10M (95.93%↑ Y/Y)Canceled cashflow$411M Dividend payments oncommon stock$276M (9.96%↑ Y/Y)Repurchases of common stock$243M Payments on borrowingsand finance lease...$108M (-25.00%↓ Y/Y)Other, net-$99M (-115.22%↓ Y/Y)Net (payments)borrowings of commercial...-$4M (-100.83%↓ Y/Y)Investments in marketablesecuritiesacquisitions$232M (-49.23%↓ Y/Y)Capital expenditures$189M (16.67%↑ Y/Y)

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CUMMINS INC (CMI)

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CUMMINS INC (CMI)