{"schema_version":"secwatch.filing_event.v1","accession":"0000026172-25-000003","form_type":"8-K","ticker":"CMI","cik":"0000026172","company_name":"CUMMINS INC","filed_at":"2025-02-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.910313+00:00","generated_at":"2026-05-27T03:41:58.760727+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Cummins Q4 2024: EPS $3.02 on $8.4B revenue; full-year record; Accelera reorganization charges $312M","bullets":["Q4 net income $418M ($3.02 EPS) vs year-ago net loss; includes $312M Accelera reorganization charge ($2.14/dil share).","Full-year 2024 record revenue $34.1B, net income $3.9B ($28.37 EPS), EBITDA 18.6% of sales.","2025 outlook: revenue down 2% to up 3%, EBITDA margin 16.2%-17.2%.","Segment: Distribution +13%, Power Systems +22% driven by data center demand; Components -17% due to Atmus separation.","Accelera EBITDA loss $431M including reorganization; zero-emission adoption slowed."],"urls":{"canonical":"https://secwatch.observer/filing/0000026172-25-000003","json":"https://secwatch.observer/filing/0000026172-25-000003.json","markdown":"https://secwatch.observer/filing/0000026172-25-000003.md","text":"https://secwatch.observer/filing/0000026172-25-000003.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/26172/000002617225000003/0000026172-25-000003-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/26172/000002617225000003/cmi-20250204.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T03:41:58.760727+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"}