{"schema_version":"secwatch.filing_event.v1","accession":"0000026172-23-000042","form_type":"8-K","ticker":"CMI","cik":"0000026172","company_name":"CUMMINS INC","filed_at":"2023-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.590727+00:00","generated_at":"2026-06-09T01:12:19.283179+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Cummins Q3 revenue $8.4B (+15%), EPS $4.59, raises FY revenue guidance to +18-21%","bullets":["Q3 revenues of $8.4B (+15% YoY); GAAP net income $656M ($4.59 diluted EPS) vs $400M ($2.82) a year ago.","Record Q3 operating cash flow of $1.5B; EBITDA margin 14.6% vs 12.1% prior year.","Full-year 2023 revenue guidance raised to +18-21% (prior +15-20%); EBITDA guidance narrowed to 15.2-15.4% of sales.","Quarterly dividend increased 7% to $1.68/share from $1.57; 14th consecutive annual increase.","Components segment sales up 20% to $3.2B; Accelera revenue doubled to $103M but EBITDA loss of $114M."],"urls":{"canonical":"https://secwatch.observer/filing/0000026172-23-000042","json":"https://secwatch.observer/filing/0000026172-23-000042.json","markdown":"https://secwatch.observer/filing/0000026172-23-000042.md","text":"https://secwatch.observer/filing/0000026172-23-000042.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/26172/000002617223000042/0000026172-23-000042-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/26172/000002617223000042/cmi-20231102.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T01:12:19.283179+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":"fb2992cd3311fd11f8c2ff8808de2beaad54e8a0","claim":"CUMMINS INC reported the third quarter of 2023 results: revenue $8.4 billion, net income $656 million, EPS $4.59. Guidance raised.","evidence_excerpt":"Company under the Securities Act of 1933 or the Exchange Act. --- EX-99 (EX-99) --- November 2, 2023 Cummins Reports Third Quarter 2023 Results • Third quarter revenues of $8.4 billion; GAAP 1 Net Income of $656 million • EBITDA in the third quarter was 14.6 percent of sales; Diluted EPS of $4.59 • Third quarter results include $26 million, or $0.14 per diluted","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/26172/000002617223000042/0000026172-23-000042-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter of 2023"},{"label":"Revenue","value":"$8.4 billion"},{"label":"Net income","value":"$656 million"},{"label":"EPS","value":"$4.59"},{"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"}