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
DateValue
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