{"schema_version":"secwatch.filing_event.v1","accession":"0000026172-25-000036","form_type":"8-K","ticker":"CMI","cik":"0000026172","company_name":"CUMMINS INC","filed_at":"2025-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.640566+00:00","generated_at":"2026-05-17T00:03:59.990742+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cummins Q3 GAAP EPS $3.86 vs $5.86; records $240M Accelera non-cash charge; dividend raised to $2.00","bullets":["Revenue $8.3B (-2% YoY); EBITDA margin 14.3% vs 16.4%; tax rate 32.7% due to One Big Beautiful Bill Act costs.","Accelera non-cash goodwill impairment and inventory write-downs of $240M ($1.73/diluted share) trigger electrolyzer strategic review.","Quarterly dividend increased to $2.00/share from $1.82, marking 16th consecutive year of dividend growth.","Power Systems sales +18% to $2.0B; Distribution sales +7% to $3.2B, both powered by data center backup demand.","Full-year 2025 guidance withdrawn; company expects to provide 2026 outlook in February 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0000026172-25-000036","json":"https://secwatch.observer/filing/0000026172-25-000036.json","markdown":"https://secwatch.observer/filing/0000026172-25-000036.md","text":"https://secwatch.observer/filing/0000026172-25-000036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/26172/000002617225000036/0000026172-25-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/26172/000002617225000036/cmi-20251106.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T00:03:59.990742+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"}