{"schema_version":"secwatch.filing_event.v1","accession":"0000026172-23-000032","form_type":"8-K","ticker":"CMI","cik":"0000026172","company_name":"CUMMINS INC","filed_at":"2023-08-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.203790+00:00","generated_at":"2026-06-12T09:42:07.168866+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cummins Q2 revenue $8.6B (+31% YoY), EPS $5.05, raises quarterly dividend to $1.68/share","bullets":["Record Q2 revenues $8.6B, up 31% YoY; GAAP net income $720M, diluted EPS $5.05.","EBITDA margin 15.1% of sales; maintains FY2023 guidance of revenue up 15-20%, EBITDA 15.0-15.7%.","Quarterly dividend increased 7% to $1.68/share from $1.57; 14 consecutive years of increases.","Components segment sales $3.4B (+76%) from Meritor addition; Engine segment sales $3.0B (+8%).","Accelera revenue $85M (+102%) but EBITDA loss -$114M on investments in zero-emissions tech."],"urls":{"canonical":"https://secwatch.observer/filing/0000026172-23-000032","json":"https://secwatch.observer/filing/0000026172-23-000032.json","markdown":"https://secwatch.observer/filing/0000026172-23-000032.md","text":"https://secwatch.observer/filing/0000026172-23-000032.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/26172/000002617223000032/0000026172-23-000032-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/26172/000002617223000032/cmi-20230803.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T09:42:07.168866+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":"464f2c817e7bc4cfa927cff0c71d76bd17c3fa0b","claim":"CUMMINS INC reported the second quarter of 2023 results: revenue $8.6 billion, net income $720 million, EPS $5.05 per diluted share. Guidance reaffirmed.","evidence_excerpt":"Cummins Inc. (NYSE: CMI) today reported results for the second quarter of 2023. Second quarter revenues of $8.6 billion increased 31 percent from the same quarter in 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/26172/000002617223000032/0000026172-23-000032-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter of 2023"},{"label":"Revenue","value":"$8.6 billion"},{"label":"Net income","value":"$720 million"},{"label":"EPS","value":"$5.05 per diluted share"},{"label":"Guidance","value":"reaffirmed"},{"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"}