---
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"
generated_at: "2026-05-31T14:04:24.126298+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Cummins reports record Q2 revenue $8.8B, raises FY guidance; EPS $5.26

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000026172-24-000033
- JSON: https://secwatch.observer/filing/0000026172-24-000033.json
- Plain text: https://secwatch.observer/filing/0000026172-24-000033.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.