---
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"
generated_at: "2026-05-27T03:41:58.760727+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Cummins Q4 2024: EPS $3.02 on $8.4B revenue; full-year record; Accelera reorganization charges $312M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- 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/26172/000002617225000003/0000026172-25-000003-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/26172/000002617225000003/cmi-20250204.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000026172-25-000003
- JSON: https://secwatch.observer/filing/0000026172-25-000003.json
- Plain text: https://secwatch.observer/filing/0000026172-25-000003.txt

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