{"schema_version":"secwatch.filing_event.v1","accession":"0000026172-24-000033","form_type":"8-K","ticker":"CMI","cik":"0000026172","company_name":"CUMMINS INC","filed_at":"2024-08-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.449483+00:00","generated_at":"2026-05-31T14:04:24.126298+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 reports record Q2 revenue $8.8B, raises FY guidance; EPS $5.26","bullets":["Q2 record revenue $8.8B (+2% YoY); GAAP net income $726M, diluted EPS $5.26 vs $5.05.","FY 2024 guidance raised: revenue down 3%-flat (prior down 2-5%), EBITDA 15.0-15.5% (midpoint up).","Quarterly dividend increased 8.3% to $1.82/share; 15th consecutive annual increase.","Power Systems sales +9% to $1.6B, EBITDA margin 18.9% driven by data center demand.","Accelera sales +31% to $111M but EBITDA loss $117M; JV Amplify Cell Technologies formed with Daimler and PACCAR."],"urls":{"canonical":"https://secwatch.observer/filing/0000026172-24-000033","json":"https://secwatch.observer/filing/0000026172-24-000033.json","markdown":"https://secwatch.observer/filing/0000026172-24-000033.md","text":"https://secwatch.observer/filing/0000026172-24-000033.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/26172/000002617224000033/0000026172-24-000033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/26172/000002617224000033/cmi-20240801.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T14:04:24.126298+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"}