{"schema_version":"secwatch.filing_event.v1","accession":"0000026172-26-000013","form_type":"8-K","ticker":"CMI","cik":"0000026172","company_name":"CUMMINS INC","filed_at":"2026-05-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.532967+00:00","generated_at":"2026-05-14T23:36:27.214607+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 Q1 revenue $8.4B (+3%), raises FY 2026 guidance on strong power gen demand","bullets":["GAAP diluted EPS $4.71 (incl. $1.44 charge from fuel cell sale) vs $5.96 YoY; EBITDA 15.4% of sales.","Power Systems segment record: sales $2.0B (+19%), EBITDA $577M (29.5% margin), driven by data center markets.","Raised FY 2026 revenue guidance to +8%–11% (prior +3%–8%); EBITDA guidance now 17.75%–18.50%.","Returned $519M to shareholders in Q1; reaffirmed 50% operating cash flow return goal.","International revenues +16% (China demand); North America -6% but on-highway markets improving from cyclical low."],"urls":{"canonical":"https://secwatch.observer/filing/0000026172-26-000013","json":"https://secwatch.observer/filing/0000026172-26-000013.json","markdown":"https://secwatch.observer/filing/0000026172-26-000013.md","text":"https://secwatch.observer/filing/0000026172-26-000013.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/26172/000002617226000013/0000026172-26-000013-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/26172/000002617226000013/cmi-20260505.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T23:36:27.214607+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":[{"claim_id":"f94f7e70600a5b3642b2750c7cb9216e7d656e5d","claim":"CUMMINS INC reported first quarter of 2026 results: revenue $8.4 billion, net income $654 million, EPS $4.71. Guidance raised.","evidence_excerpt":"5, 2026 Cummins delivered strong operating results and returned $519 million to shareholders in the first quarter of 2026; raises full-year outlook • First-quarter revenues of $8.4 billion; GAAP 1 Net Income of $654 million, or 7.8% of sales • EBITDA 2 in the first quarter was 15.4% of sales; Diluted EPS of $4.71 • First-quarter results include $199 million, or","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/26172/000002617226000013/0000026172-26-000013-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter of 2026"},{"label":"Revenue","value":"$8.4 billion"},{"label":"Net income","value":"$654 million"},{"label":"EPS","value":"$4.71"},{"label":"Guidance","value":"raised"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}