Cummins (CMI) Change in Accured Expenses (2009 - 2026)
Cummins (CMI) reported Change in Accured Expenses of -$167.0 million for Q1 2026, up 65.71% on a YoY basis from -$100.8 million in Q1 2025, and down 181.46% quarter-over-quarter from $205.0 million in Q4 2025.
Cummins (CMI) Change in Accured Expenses (2009 - 2026) Analysis & Trends
Cummins has reported Change in Accured Expenses for 18 years, with the latest figure at -$167.0 million in Q1 2026.
- For the quarter ending Q1 2026, Change in Accured Expenses rose 65.71% year-over-year to -$167.0 million; the trailing twelve-month figure through Mar 2026 stood at $324.0 million (up 119.44% YoY), and the FY2025 full-year result was $4.0 million, up 100.25% from the prior year.
- Change in Accured Expenses for Q1 2026 stood at -$167.0 million, down from $205.0 million in the prior quarter.
- The five-year high for Change in Accured Expenses was $2.4 billion in Q4 2023, with the low at -$1.5 billion in Q2 2024.
- Historically, Change in Accured Expenses has averaged $60.5 million across 5 years, with a median of $43.0 million in 2025.
- Annual changes were most pronounced in 2023 — Change in Accured Expenses surged 5297.83% — and 2024, when it sank 1500.0%.
- Cummins' Change in Accured Expenses stood at -$46.0 million in 2022, then surged by 5297.83% to $2.4 billion in 2023, then slumped by 82.14% to $427.0 million in 2024, then tumbled by 51.99% to $205.0 million in 2025, then plunged by 181.46% to -$167.0 million in 2026.
- The last three Change in Accured Expenses figures came in at -$167.0 million (Q1 2026), $205.0 million (Q4 2025), and $43.0 million (Q3 2025), per Business Quant data.
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | GE Vernova | 251.14 Bn | 242.11 Bn | 1.78 Bn | 473.00 Mn |
| 2 | Eaton | 153.70 Bn | 153.00 Bn | 2.65 Bn | - |
| 3 | Parker-Hannifin | 111.44 Bn | 110.97 Bn | 2.02 Bn | 124.00 Mn |
| 4 | Cummins | 90.06 Bn | 87.33 Bn | 2.24 Bn | -167.00 Mn |
| 5 | Emerson Electric | 77.51 Bn | 75.74 Bn | 2.42 Bn | 3.00 Mn |
| 6 | Illinois Tool Works | 72.86 Bn | 72.03 Bn | 1.76 Bn | -100.00 Mn |
| 7 | Ametek | 51.86 Bn | 51.38 Bn | 717.56 Mn | - |
| 8 | Rockwell Automation | 50.08 Bn | 49.71 Bn | 1.13 Bn | 51.00 Mn |
| 9 | Dover | 28.99 Bn | 27.35 Bn | 798.14 Mn | 19.25 Mn |
| 10 | Ingersoll Rand | 28.28 Bn | 27.07 Bn | 792.40 Mn | 16.00 Mn |
Historic Data
Download Data| Date | Value |
|---|---|
| Mar 31, 2026 | -167.00 Mn |
| Mar 31, 2026 | -167.00 Mn |
| Dec 31, 2025 | 205.00 Mn |
| Dec 31, 2025 | 205.00 Mn |
| Sep 30, 2025 | 43.00 Mn |
| Sep 30, 2025 | 43.00 Mn |
| Jun 30, 2025 | 243.00 Mn |
| Jun 30, 2025 | 243.00 Mn |
| Mar 31, 2025 | -487.00 Mn |
| Mar 31, 2025 | -487.00 Mn |
| Dec 31, 2024 | 427.00 Mn |
| Dec 31, 2024 | 427.00 Mn |
| Sep 30, 2024 | -67.00 Mn |
| Sep 30, 2024 | -67.00 Mn |
| Jun 30, 2024 | -1.54 Bn |
| Jun 30, 2024 | -1.54 Bn |
| Mar 31, 2024 | -393.00 Mn |
| Mar 31, 2024 | -393.00 Mn |
| Dec 31, 2023 | 2.39 Bn |
| Dec 31, 2023 | 2.39 Bn |