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
Download Data
Historic Data
| Date | Value |
|---|---|
| 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 |