{"schema_version":"secwatch.filing_event.v1","accession":"0000026172-26-000026","form_type":"8-K","ticker":"CMI","cik":"0000026172","company_name":"CUMMINS INC","filed_at":"2026-08-04T11:58:13+00:00","discovered_at":"2026-08-04T12:00:00.401432+00:00","generated_at":"2026-08-04T12:00:07.529151+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Cummins Q2 record revenue $9.5B, EPS $6.73; raises FY revenue guidance to up 10-13%","bullets":["Q2 revenue $9.5B (+9% YoY); GAAP net income $932M; diluted EPS $6.73 (vs $6.43 YoY).","EBITDA $1.7B (17.5% of sales); FY EBITDA guidance raised to 18.0-18.5% from 17.75-18.5%.","FY revenue guidance raised to up 10-13% from prior up 8-11%; expects stronger H2.","Quarterly dividend increased to $2.20/share from $2.00; 17th consecutive annual increase.","Power Systems sales $2.3B (+19%) on data center demand; Accelera revenue $145M (+38%) but EBITDA loss $69M."],"urls":{"canonical":"https://secwatch.observer/filing/0000026172-26-000026","json":"https://secwatch.observer/filing/0000026172-26-000026.json","markdown":"https://secwatch.observer/filing/0000026172-26-000026.md","text":"https://secwatch.observer/filing/0000026172-26-000026.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/26172/000002617226000026/0000026172-26-000026-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/26172/000002617226000026/cmi-20260804.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-04T12:00:07.529151+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"}