{"schema_version":"secwatch.filing_event.v1","accession":"0000026172-22-000015","form_type":"8-K","ticker":"CMI","cik":"0000026172","company_name":"CUMMINS INC","filed_at":"2022-02-22T23:59:59+00:00","discovered_at":"2026-05-14T18:04:09.171775+00:00","generated_at":"2026-06-27T06:19:25.592480+00:00","sec_items":["7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cummins to acquire Meritor for $36.50/share in $3.7B all-cash deal","bullets":["Cummins (CMI) to buy Meritor (MTOR) at $36.50/share all-cash, a 48% premium to Feb. 18 close.","Total enterprise value of ~$3.7B, including assumed debt and net of acquired cash.","Expected to be immediately accretive to Cummins adjusted EPS; annual pre-tax synergies ~$130M by year 3.","Meritor board unanimously approved; transaction expected to close by end of 2022.","Acquisition adds axle, brake, and electrification capabilities to Cummins components business."],"urls":{"canonical":"https://secwatch.observer/filing/0000026172-22-000015","json":"https://secwatch.observer/filing/0000026172-22-000015.json","markdown":"https://secwatch.observer/filing/0000026172-22-000015.md","text":"https://secwatch.observer/filing/0000026172-22-000015.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/26172/000002617222000015/0000026172-22-000015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/26172/000002617222000015/cmi-20220222.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T06:19:25.592480+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}