Cummins CMI
NYSE CMI
$532.05 +8.27 (+1.58%)
At close: Sep 18, 2026 · 4:00 PM EDT

Cummins (CMI) Change in Accured Expenses (2009 - 2026)

Cummins' (CMI) quarterly Change in Accured Expenses came in at $317.0 million in Q2 2026, up 30.45% on a YoY basis from $243.0 million in Q2 2025, and up 289.82% quarter-over-quarter from -$167.0 million in Q1 2026.

Analysis

Cummins (CMI) Change in Accured Expenses (2009 - 2026) Analysis & Trends

Cummins (CMI) has reported Change in Accured Expenses for 18 consecutive years, with $317.0 million the latest figure, recorded in Q2 2026.

  • For the quarter ending Q2 2026, Change in Accured Expenses rose 30.45% year-over-year to $317.0 million; the trailing twelve-month figure through Jun 2026 stood at $398.0 million (up 243.1% YoY), and the FY2025 full-year result was $4.0 million, up 100.25% from the prior year.
  • Change in Accured Expenses grew to $317.0 million in Q2 2026 per CMI's latest filing, from -$167.0 million in the prior quarter.
  • Across five years, Change in Accured Expenses topped out at $2.4 billion in Q4 2023 and bottomed at -$1.5 billion in Q2 2024.
  • Historically, Change in Accured Expenses has averaged $74.7 million across 5 years, with a median of $76.5 million in 2023.
  • The sharpest annual moves came in 2023 and 2024: Change in Accured Expenses soared 5297.83% in 2023, then slumped 1500.0% in 2024.
  • Over 5 years, Change in Accured Expenses stood at -$46.0 million in 2022, then jumped by 5297.83% to $2.4 billion in 2023, then plunged by 82.14% to $427.0 million in 2024, then sank by 51.99% to $205.0 million in 2025, then soared by 54.63% to $317.0 million in 2026.
  • According to Business Quant data, Change in Accured Expenses over the past three periods registered $317.0 million, -$167.0 million, and $205.0 million for Q2 2026, Q1 2026, and Q4 2025 respectively.
Peer Set

Peer Comparison

# Company Market Cap Enterprise Value Gross Profit (Qtr) Change in Accured Expenses (Qtr)
1 Caterpillar 371.83 Bn 365.11 Bn 7.76 Bn 715.00 Mn
2 Cummins 73.24 Bn 69.63 Bn 2.47 Bn 317.00 Mn
3 Paccar 61.09 Bn 52.42 Bn 1.56 Bn 127.20 Mn
4 Borgwarner 12.90 Bn 10.63 Bn 721.00 Mn -
5 Allison Transmission Holdings 9.67 Bn 9.27 Bn 515.00 Mn -
6 Oshkosh 9.07 Bn 8.66 Bn 480.30 Mn -
7 Federal Signal 6.95 Bn 6.88 Bn 203.80 Mn -
8 Terex 6.75 Bn 6.34 Bn 444.00 Mn -
9 Dana 3.21 Bn 2.94 Bn 210.00 Mn -
10 Phinia 2.25 Bn 1.88 Bn 216.00 Mn -
Historic Data

Historic Data

Download Data
DateValue
Jun 30, 2026 317.00 Mn
Mar 31, 2026 -167.00 Mn
Dec 31, 2025 205.00 Mn
Sep 30, 2025 43.00 Mn
Jun 30, 2025 243.00 Mn
Mar 31, 2025 -487.00 Mn
Dec 31, 2024 427.00 Mn
Sep 30, 2024 -67.00 Mn
Jun 30, 2024 -1.54 Bn
Mar 31, 2024 -393.00 Mn
Dec 31, 2023 2.39 Bn
Sep 30, 2023 282.00 Mn
Jun 30, 2023 110.00 Mn
Mar 31, 2023 151.00 Mn
Dec 31, 2022 -46.00 Mn
Sep 30, 2022 157.00 Mn
Jun 30, 2022 -30.00 Mn
Mar 31, 2022 -251.00 Mn
Dec 31, 2021 106.00 Mn
Oct 3, 2021 266.00 Mn