{"schema_version":"secwatch.filing_event.v1","accession":"0000026172-23-000013","form_type":"8-K","ticker":"CMI","cik":"0000026172","company_name":"CUMMINS INC","filed_at":"2023-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.688653+00:00","generated_at":"2026-06-16T03:54:31.234767+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Cummins reports record Q1 revenue $8.5B, EPS $5.55, raises FY2023 guide","bullets":["Record Q1 revenue $8.5B (+32% YoY); GAAP net income $790M; diluted EPS $5.55 vs $2.92.","EBITDA $1.4B (16.1% of sales) vs $755M (11.8%) a year ago.","2023 revenue guidance raised to +15-20% (from +12-17%); EBITDA guidance raised to 15.0-15.7% (from 14.5-15.2%).","Components segment revenue $3.6B (+79% YoY) driven by Meritor acquisition and strong demand.","Accelera revenue $85M (+174%); EBITDA loss $94M reflecting investments in zero-emission tech."],"urls":{"canonical":"https://secwatch.observer/filing/0000026172-23-000013","json":"https://secwatch.observer/filing/0000026172-23-000013.json","markdown":"https://secwatch.observer/filing/0000026172-23-000013.md","text":"https://secwatch.observer/filing/0000026172-23-000013.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/26172/000002617223000013/0000026172-23-000013-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/26172/000002617223000013/cmi-20230502.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T03:54:31.234767+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":[{"claim_id":"c537d004c9d245ec13d1211bced25b85ab50805e","claim":"CUMMINS INC reported the first quarter of 2023 results: revenue $8.5 billion, net income $790 million, EPS $5.55 per diluted share. Guidance raised.","evidence_excerpt":"under the Securities Act of 1933 or the Exchange Act. --- EX-99 (EX-99) --- May 2, 2023 Cummins Reports Record First Quarter 2023 Results • Record first quarter revenues of $8.5 billion; Record GAAP 1 Net Income of $790 million • EBITDA in the first quarter was 16.1 percent of sales; Record Diluted EPS of $5.55 • First quarter results include $18 million, or","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/26172/000002617223000013/0000026172-23-000013-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter of 2023"},{"label":"Revenue","value":"$8.5 billion"},{"label":"Net income","value":"$790 million"},{"label":"EPS","value":"$5.55 per diluted share"},{"label":"Guidance","value":"raised"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}